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  "fact-573": {
   "value": "267732000",
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  "fact-575": {
   "value": "1.<span class=\"ffb ls0\"> <span class=\"_ _42\"> </span><span class=\"ff3\">Informazioni generali  </span></span>ENAV <span class=\"ls3\">S.p.A.</span> <span class=\"ff5\">(di <span class=\"_ _4\"></span>seguito anche la \u201cSociet\u00e0\u201d<span class=\"_ _1\"></span> o la \u201cCapogruppo\u201d), nasce nel 2001 dalla <span class=\"ff3\">trasformazione disposta<span class=\"_ _30\"></span> </span></span>con legge n. 66<span class=\"_ _1\"></span>5/1996 dell\u2019<span class=\"ff3\">Ente Pubb<span class=\"_ _1\"></span>lico Economico d<span class=\"_ _1\"></span>enominato Ente N<span class=\"_ _1\"></span>azionale di Assistenza al<span class=\"_ _30\"></span> Vo<span class=\"_ _4\"></span>lo che, a<span class=\"_ _1\"></span> </span>sua volta, deriva <span class=\"_ _4\"></span>dall\u2019Azien<span class=\"_ _1\"></span>da Autonoma di <span class=\"_ _4\"></span>Assistenza al Volo <span class=\"_ _4\"></span>per il Traffico <span class=\"_ _4\"></span>A<span class=\"ff3\">ereo <span class=\"_ _4\"></span>Generale (A.A.A.V.T.A.<span class=\"_ _1\"></span>G.) </span>ed <span class=\"_ _2f\"></span>ha <span class=\"_ _2f\"></span>sede <span class=\"_ _2f\"></span>legale <span class=\"_ _2f\"></span>in <span class=\"_ _2f\"></span>Roma <span class=\"_ _2f\"></span>(Italia), <span class=\"_ _2f\"></span>via <span class=\"_ _2f\"></span>Salaria <span class=\"_ _2f\"></span>n. <span class=\"_ _2f\"></span>716<span class=\"lse\">, <span class=\"_ _2a\"></span><span class=\"ls2\">e <span class=\"_ _2f\"></span></span></span>altre <span class=\"_ _2f\"></span>sedi <span class=\"_ _2f\"></span>secondarie <span class=\"_ _2d\"></span>e <span class=\"_ _2f\"></span>presidi <span class=\"_ _2f\"></span>operativi <span class=\"_ _2f\"></span>su <span class=\"_ _2f\"></span>tutto <span class=\"_ _2d\"></span>il territorio nazionale.<span class=\"_ _1\"></span> Dal <span class=\"_ _4\"></span>26 <span class=\"_ _4\"></span>luglio 2016, <span class=\"_ _2d\"></span>le azioni <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>ENAV <span class=\"_ _4\"></span>sono quotate <span class=\"_ _4\"></span>sul <span class=\"_ _4\"></span>Mercato <span class=\"_ _4\"></span>Telematico Azionario <span class=\"_ _4\"></span>EXM <span class=\"_ _4\"></span><span class=\"ff5\">\u2013</span> <span class=\"_ _4\"></span>Euronext <span class=\"_ _4\"></span>Milan organizzato e <span class=\"_ _1\"></span>gestito d<span class=\"_ _1\"></span>a Borsa Itali<span class=\"_ _1\"></span>ana S.p.A. <span class=\"_ _30\"></span>e, al 31 dicembr<span class=\"_ _1\"></span>e 2023, il capitale <span class=\"_ _1\"></span>del<span class=\"_ _1\"></span>la Societ\u00e0 ri<span class=\"_ _1\"></span>sulta detenuto<span class=\"_ _1\"></span> per il <span class=\"_ _1\"></span>53,28% dal <span class=\"_ _1\"></span>Ministero d<span class=\"_ _1\"></span>ell\u2019Economia e d<span class=\"_ _1\"></span>elle Finan<span class=\"_ _1\"></span>ze (MEF), <span class=\"ff3\">per il<span class=\"_ _1\"></span> 46,60% da <span class=\"_ _30\"></span>azionariato istituzional<span class=\"_ _1\"></span>e ed </span>individuale e per lo<span class=\"_ _1\"></span> <span class=\"ls4\">0,12<span class=\"ls25\">% <span class=\"_ _1\"></span><span class=\"ls0\">dalla stessa ENAV s<span class=\"_ _1\"></span>otto forma di azi<span class=\"_ _1\"></span>oni proprie<span class=\"ls10\">. </span> </span></span></span>L\u2019attivit\u00e0 del <span class=\"ff3\">Gruppo ENAV consiste nel servizio, sv<span class=\"_ _1\"></span>olto dalla Capogruppo, di gestione e controllo del traffico </span>aereo <span class=\"_ _4\"></span><span class=\"ff5\">da 45 <span class=\"_ _4\"></span>Torri di <span class=\"_ _4\"></span>controllo e <span class=\"_ _4\"></span>quattro Centri <span class=\"_ _4\"></span>di controllo d\u2019area<span class=\"_ _4\"></span></span> <span class=\"_ _4\"></span>(ACC) sul <span class=\"_ _4\"></span>territorio nazionale 24 o<span class=\"_ _4\"></span>re su <span class=\"_ _4\"></span>24 e <span class=\"_ _2a\"></span>negli <span class=\"_ _34\"></span>altri <span class=\"_ _2a\"></span>servizi <span class=\"_ _2a\"></span>essenziali <span class=\"_ _2a\"></span>per <span class=\"_ _2a\"></span>la <span class=\"_ _34\"></span>navigazion<span class=\"_ _30\"></span>e <span class=\"_ _34\"> </span>aerea <span class=\"_ _2a\"></span>nei <span class=\"_ _2a\"></span>cieli <span class=\"_ _34\"></span>italiani <span class=\"_ _2f\"></span>e <span class=\"_ _34\"> </span>negli <span class=\"_ _2a\"></span>aeroporti <span class=\"_ _2a\"></span>civili <span class=\"_ _2a\"></span>nazionali <span class=\"_ _2a\"></span>di competenza, <span class=\"_ _30\"></span>nella c<span class=\"_ _1\"></span>onduzione <span class=\"_ _30\"></span>tecnica <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>manutenzione <span class=\"_ _30\"></span>degli <span class=\"_ _1\"></span>impianti <span class=\"_ _30\"></span>e d<span class=\"_ _1\"></span>ei <span class=\"_ _1\"></span>sistemi p<span class=\"_ _30\"></span>er il <span class=\"_ _30\"></span>controllo d<span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>traffico<span class=\"_ _1\"></span> aereo, in attivit\u00e0 di vendita di soluzioni software in ambito aeronauti<span class=\"_ _1\"></span>co e in attivit\u00e0 <span class=\"_ _4\"></span>di sv<span class=\"_ _4\"></span>iluppo commercial<span class=\"_ _30\"></span>e e di <span class=\"_ _30\"></span>consulenza a<span class=\"_ _1\"></span>eronautica. <span class=\"_ _30\"></span>L<span class=\"_ _4\"></span>e <span class=\"_ _1\"></span>modalit\u00e0 <span class=\"_ _1\"></span>di valutazi<span class=\"_ _30\"></span>one e rapp<span class=\"_ _1\"></span>resentazione <span class=\"_ _30\"></span>so<span class=\"_ _4\"></span>no <span class=\"_ _30\"></span>ricondotte a <span class=\"_ _1\"></span>quattro <span class=\"_ _30\"></span>settori operativi <span class=\"_ _2a\"></span>quali <span class=\"_ _2a\"></span>quello <span class=\"_ _2a\"></span>dei <span class=\"_ _34\"></span><span class=\"ff6\">servizi <span class=\"_ _2a\"></span>di <span class=\"_ _2a\"> </span>assistenza <span class=\"_ _2a\"> </span>al <span class=\"_ _34\"> </span>volo</span>, <span class=\"_ _2a\"></span>dei <span class=\"_ _2a\"></span><span class=\"ff6\">servizi <span class=\"_ _34\"> </span>di <span class=\"_ _2a\"></span>manutenzi<span class=\"_ _1\"></span>one, <span class=\"_ _2a\"> </span><span class=\"ff3\">dei <span class=\"_ _34\"> </span></span>servizi <span class=\"_ _2a\"></span>di <span class=\"_ _2a\"> </span>soluzioni </span>software AIM<span class=\"ff3\"> e del se<span class=\"_ _1\"></span>ttore residuale definit<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> <span class=\"ff6\">altri settori</span>. </span>Il <span class=\"_ _2d\"></span>Bilancio <span class=\"_ _2f\"></span>C<span class=\"ff5\">onsolidato<span class=\"_ _1\"></span> <span class=\"_ _2f\"></span>del <span class=\"_ _2d\"></span>Gruppo <span class=\"_ _2d\"></span>per <span class=\"_ _2d\"></span>l\u2019esercizio <span class=\"_ _2d\"></span>chiuso <span class=\"_ _2d\"></span>al <span class=\"_ _2d\"></span>31 <span class=\"_ _2f\"></span>dicembre<span class=\"_ _1\"></span> <span class=\"_ _2f\"></span>20<span class=\"ff3\">23 <span class=\"_ _2f\"></span>comprende<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>i <span class=\"_ _2f\"></span>Bilanci <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>ENAV </span></span>S.p.A.<span class=\"ls0\"> </span><span class=\"ls0\"><span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>delle <span class=\"_ _4\"></span>sue <span class=\"_ _4\"></span>controllate ed <span class=\"_ _4\"></span><span class=\"ls2\">\u00e8 <span class=\"_ _4\"></span></span>stato <span class=\"_ _4\"></span>approvato dal <span class=\"_ _4\"></span>Consiglio <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>Amministraz<span class=\"_ _1\"></span>ione <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>20 m<span class=\"_ _4\"></span>arzo 2024, <span class=\"_ _4\"></span>che </span>ne ha <span class=\"_ _4\"></span>autorizzato la <span class=\"_ _4\"></span>diffusione. Il presente bilancio <span class=\"_ _4\"></span>\u00e8 assoggettato <span class=\"_ _4\"></span>a revisione legale <span class=\"_ _4\"></span>da <span class=\"_ _4\"></span>parte della EY S.p.A. in virt\u00f9 dell\u2019incarico<span class=\"_ _1\"></span> di revisione per<span class=\"_ _1\"></span> il novennio 201<span class=\"_ _1\"></span>6<span class=\"ff3\">-</span>2024 conferito dall\u2019Ass<span class=\"_ _30\"></span>emblea del 29 aprile 2016. <span class=\"ff3\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-8": {
   "value": " S.p.A. ",
   "dimensions": {
    "concept": "ifrs-full:LegalFormOfEntity",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-1": {
   "value": "Roma",
   "dimensions": {
    "concept": "ifrs-full:DomicileOfEntity",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-2": {
   "value": "Italia",
   "dimensions": {
    "concept": "ifrs-full:CountryOfIncorporation",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-3": {
   "value": "via Salaria n. 716",
   "dimensions": {
    "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-4": {
   "value": "tutto il territorio nazionale",
   "dimensions": {
    "concept": "ifrs-full:PrincipalPlaceOfBusiness",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-5": {
   "value": "Gruppo ENAV",
   "dimensions": {
    "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-6": {
   "value": "gestione e controllo del traffico aereo da 45 Torri di controllo e quattro Centri di controllo d\u2019area (ACC) sul territorio nazionale 24 ore su 24 e negli altri servizi essenziali per la navigazione  aerea nei cieli italiani e  negli aeroporti civili nazionali di competenza, nella conduzione tecnica e manutenzione degli impianti e dei sistemi per il controllo del traffico aereo, in attivit\u00e0 di vendita di soluzioni software in ambito aeronautico e in attivit\u00e0 di sviluppo commerciale e di consulenza aeronautica",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-7": {
   "value": "ENAV S.p.A. ",
   "dimensions": {
    "concept": "ifrs-full:NameOfParentEntity",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-574": {
   "value": "2.<span class=\"ffb ls0\"> <span class=\"_ _42\"> </span><span class=\"ff3\">Forma e contenuto del Bilancio Consolidato </span></span>Il <span class=\"_ _33\"> </span>Bilancio <span class=\"_ _33\"> </span>consolidat<span class=\"_ _1\"></span>o  al <span class=\"_ _34\"> </span>31  dic<span class=\"_ _1\"></span>embre <span class=\"_ _33\"> </span>2023 <span class=\"_ _33\"> </span>di  EN<span class=\"_ _1\"></span>AV <span class=\"_ _33\"> </span>S.p.A. <span class=\"_ _33\"> </span>e <span class=\"_ _33\"> </span>delle <span class=\"_ _33\"> </span>sue <span class=\"_ _33\"> </span>controllate<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>(di <span class=\"_ _33\"> </span>seguito <span class=\"_ _33\"> </span>anche <span class=\"_ _33\"> </span>il<span class=\"_ _2ba\"> </span>\u201cGruppo\u201d) <span class=\"_ _3f\"> </span><span class=\"ff3\">\u00e8 <span class=\"_ _3c\"> </span>stato <span class=\"_ _3f\"> </span>redatto <span class=\"_ _3c\"> </span>in <span class=\"_ _3c\"> </span>conformit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _3c\"> </span>ai <span class=\"_ _3f\"> </span>principi <span class=\"_ _3f\"> </span>co<span class=\"_ _4\"></span>ntabili <span class=\"_ _3f\"> </span>internazionali <span class=\"_ _3f\"> </span><span class=\"ff6\">International <span class=\"_ _3c\"> </span>Accoun<span class=\"_ _1\"></span>ting<span class=\"_ _2ba\"> </span></span></span>Standards <span class=\"_ _4\"></span>(IAS) <span class=\"_ _4\"></span><span class=\"ff3 ls2\">ed<span class=\"ls0\"> <span class=\"_ _4\"></span></span></span>International Financial <span class=\"_ _4\"></span>Reporting <span class=\"_ _4\"></span>Standards <span class=\"_ _4\"></span>(IFRS)<span class=\"_ _4\"></span> <span class=\"_ _4\"></span><span class=\"ff5\">emanati <span class=\"_ _4\"></span>dall\u2019</span>International Accounting<span class=\"_ _2ba\"> </span>Standards <span class=\"_ _34\"> </span>Board <span class=\"_ _34\"> </span>(IASB) <span class=\"_ _34\"> </span><span class=\"ff3\">ed <span class=\"_ _34\"> </span>alle <span class=\"_ _34\"> </span>relative <span class=\"_ _34\"> </span>interpretazio<span class=\"_ _1\"></span>ni <span class=\"_ _34\"> </span>(IFRIC <span class=\"_ _34\"> </span>e <span class=\"_ _33\"> </span>SIC), <span class=\"_ _34\"> </span><span class=\"ff5\">adottati <span class=\"_ _34\"> </span>dall\u2019Unione <span class=\"_ _2a\"></span>Euro<span class=\"_ _4\"></span>pea <span class=\"_ _34\"> </span>con <span class=\"_ _34\"> </span>il<span class=\"_ _2ba\"> </span></span></span>Regolamento Eur<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>peo n. <span class=\"_ _30\"></span>1606/2002 nonch\u00e9 ai s<span class=\"_ _1\"></span>ensi del D. <span class=\"_ _1\"></span>Lgs n. 3<span class=\"_ _1\"></span>8 del <span class=\"_ _1\"></span>28 febbraio <span class=\"_ _1\"></span>2005 che h<span class=\"_ _1\"></span>a disciplinat<span class=\"_ _30\"></span>o<span class=\"_ _2ba\"> </span>l\u2019applicazione degli IF<span class=\"_ _1\"></span>RS nell\u2019ambit<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> del corpo legisla<span class=\"_ _1\"></span>tivo italiano. Per <span class=\"_ _4\"></span>IFRS <span class=\"_ _2d\"></span>si <span class=\"_ _4\"></span>intendono <span class=\"_ _4\"></span>tutti <span class=\"_ _4\"></span>gli <span class=\"_ _2d\"></span><span class=\"ff6\">International<span class=\"_ _30\"></span> <span class=\"_ _2d\"></span>Financial <span class=\"_ _4\"></span>Reporting <span class=\"_ _4\"></span>Standards, <span class=\"_ _4\"></span><span class=\"ff3\">tutti <span class=\"_ _4\"></span>gli</span> <span class=\"_ _2d\"></span>International<span class=\"_ _30\"></span> <span class=\"_ _2d\"></span>Accounting<span class=\"_ _2ba\"> </span></span>Standards <span class=\"_ _34\"> </span>(IAS)<span class=\"ff3\">, <span class=\"_ _33\"> </span>tutte <span class=\"_ _34\"> </span><span class=\"ff5\">le <span class=\"_ _33\"> </span>interpretazi<span class=\"_ _30\"></span>oni <span class=\"_ _33\"> </span>dell\u2019<span class=\"ff6\">International <span class=\"_ _34\"> </span>Financial <span class=\"_ _34\"> </span>Reporting <span class=\"_ _34\"> </span>Interpretations <span class=\"_ _33\"> </span>Commi<span class=\"_ _30\"></span>tt<span class=\"_ _4\"></span>ee<span class=\"_ _2ba\"> </span></span></span></span>(IFRIC)<span class=\"ff3\">, <span class=\"_ _73\"> </span>precedentemente <span class=\"_ _3c\"> </span>denominate <span class=\"_ _73\"> </span></span>Standing <span class=\"_ _73\"> </span>Interpretations <span class=\"_ _73\"> </span>Committee <span class=\"_ _3c\"> </span>(SIC)<span class=\"_ _4\"></span><span class=\"ff3\"> <span class=\"_ _73\"> </span><span class=\"ff5\">adottati <span class=\"_ _73\"> </span>dall\u2019Unione<span class=\"_ _2ba\"> </span></span></span>Europea e <span class=\"_ _30\"></span>contenuti <span class=\"_ _1\"></span>nei rel<span class=\"_ _30\"></span>ativ<span class=\"_ _4\"></span>i Reg<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>lamenti Eur<span class=\"_ _30\"></span>opei pubb<span class=\"_ _1\"></span>licati sino <span class=\"_ _30\"></span>al 20 <span class=\"_ _1\"></span>marzo <span class=\"_ _1\"></span>2024, data <span class=\"_ _30\"></span>in cui <span class=\"_ _30\"></span>il Consiglio<span class=\"_ _2ba\"> </span>di Amministrazion<span class=\"_ _1\"></span>e di ENAV S.p.A<span class=\"_ _1\"></span>. ha approvato il Bilan<span class=\"_ _1\"></span>cio Consolidato. <span class=\"ff4 fc7 ls1d\">  </span>I <span class=\"_ _30\"></span>principi <span class=\"_ _1\"></span>contabili <span class=\"_ _30\"></span>nel seguito <span class=\"_ _30\"></span>descritti <span class=\"_ _30\"></span>riflettono <span class=\"_ _1\"></span>la <span class=\"_ _30\"></span>piena <span class=\"_ _1\"></span>operativit\u00e0 <span class=\"_ _30\"></span>del Grupp<span class=\"_ _1\"></span>o EN<span class=\"_ _1\"></span>AV, <span class=\"_ _30\"></span>nel prevedibile <span class=\"_ _30\"></span>futuro<span class=\"_ _2ba\"> </span>essendo <span class=\"_ _37\"> </span>applicati <span class=\"_ _37\"> </span>nel <span class=\"_ _37\"> </span>presupposto <span class=\"_ _37\"> </span>della <span class=\"_ _37\"> </span>continuit\u00e0  aziendale <span class=\"_ _37\"> </span>e <span class=\"_ _29\"> </span>sono <span class=\"_ _37\"> </span>conformi <span class=\"_ _37\"> </span>a <span class=\"_ _37\"> </span>quelli <span class=\"_ _37\"> </span>applicati <span class=\"_ _37\"> </span>nella<span class=\"_ _2ba\"> </span>redazione del Bilanci<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> Consolidato del pre<span class=\"_ _30\"></span>cedente esercizio<span class=\"ls10\">. </span>Il <span class=\"_ _1\"></span>Bilancio <span class=\"_ _1\"></span>Consolidato <span class=\"_ _30\"></span>\u00e8 r<span class=\"_ _30\"></span>edatto e <span class=\"_ _30\"></span>presentato <span class=\"_ _30\"></span>in euro,<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>che rapp<span class=\"_ _1\"></span>resenta <span class=\"_ _30\"></span>la valut<span class=\"_ _1\"></span>a f<span class=\"_ _1\"></span>unzionale <span class=\"_ _1\"></span>del <span class=\"_ _30\"></span>Gruppo ENAV<span class=\"_ _30\"></span>.<span class=\"_ _2ba\"> </span>Tutti <span class=\"_ _4\"></span>gli <span class=\"_ _4\"></span>importi inclusi <span class=\"_ _4\"></span>nelle <span class=\"_ _4\"></span>tabelle <span class=\"_ _4\"></span>delle <span class=\"_ _4\"></span>seguenti note <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>nei <span class=\"_ _4\"></span>commenti <span class=\"_ _4\"></span>alle <span class=\"_ _4\"></span>stesse sono <span class=\"_ _4\"></span>espressi <span class=\"_ _4\"></span>in m<span class=\"_ _4\"></span>igliaia<span class=\"_ _2ba\"> </span>di euro, salvo d<span class=\"_ _1\"></span>ove diversamente in<span class=\"_ _1\"></span>dicato. Di seguit<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> son<span class=\"_ _1\"></span>o riportati <span class=\"_ _30\"></span>gli schemi <span class=\"_ _30\"></span>di bilancio <span class=\"_ _1\"></span>utilizzati <span class=\"_ _30\"></span>e i <span class=\"_ _30\"></span>relativ<span class=\"_ _4\"></span>i c<span class=\"_ _30\"></span>riteri di <span class=\"_ _1\"></span>classificazione <span class=\"_ _30\"></span>adottati dal <span class=\"_ _30\"></span>Gruppo<span class=\"_ _2ba\"> </span>ENAV<span class=\"ff5\">, <span class=\"_ _2a\"></span>nell\u2019ambito <span class=\"_ _2a\"></span>delle <span class=\"_ _2a\"></span>opzioni <span class=\"_ _34\"></span>previste <span class=\"_ _2a\"></span>dallo <span class=\"_ _2a\"></span>IAS <span class=\"_ _2a\"></span>1 <span class=\"_ _34\"> </span><span class=\"ff6\">Presentazione <span class=\"_ _2a\"></span>del <span class=\"_ _34\"> </span>bilanci<span class=\"_ _1\"></span>o <span class=\"_ _2a\"> </span><span class=\"ff3\">e <span class=\"_ _34\"> </span>in <span class=\"_ _2a\"></span>conformit\u00e0 <span class=\"_ _34\"> </span><span class=\"ls19\">a <span class=\"_ _2a\"></span></span>quanto<span class=\"_ _2ba\"> </span></span></span></span>previsto <span class=\"_ _2a\"></span>dalla <span class=\"_ _2a\"></span>Delibera <span class=\"_ _34\"></span>CO<span class=\"_ _1\"></span>NSOB <span class=\"_ _2a\"></span><span class=\"ff5\">n. <span class=\"_ _34\"></span>15519 <span class=\"_ _2a\"></span>del <span class=\"_ _2a\"></span>27 <span class=\"_ _34\"> </span>lugl<span class=\"_ _1\"></span>io <span class=\"_ _34\"></span>200<span class=\"_ _1\"></span>6 <span class=\"_ _34\"></span>in <span class=\"_ _2a\"></span>merito <span class=\"_ _2a\"></span>all\u2019evidenz<span class=\"_ _1\"></span>a <span class=\"_ _2a\"></span>dell\u2019ammontare <span class=\"_ _34\"></span>dell<span class=\"_ _1\"></span>e<span class=\"_ _2ba\"> </span></span>posizioni o <span class=\"_ _4\"></span>transazioni con parti <span class=\"_ _4\"></span>correlate negli <span class=\"_ _4\"></span>schemi di <span class=\"_ _4\"></span>bilancio e, o<span class=\"_ _4\"></span>ve esistenti, alla <span class=\"_ _4\"></span>rappresentazione<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>nel<span class=\"_ _2ba\"> </span>prospetto <span class=\"_ _2a\"></span>di <span class=\"_ _34\"></span>Conto <span class=\"_ _2a\"></span>Economico <span class=\"_ _2a\"></span>Consolidato <span class=\"_ _2a\"></span>dei <span class=\"_ _34\"></span>prov<span class=\"_ _1\"></span>enti <span class=\"_ _2a\"></span>e <span class=\"_ _34\"> </span>oneri <span class=\"_ _2a\"></span>derivanti <span class=\"_ _2a\"></span>da <span class=\"_ _34\"></span>operazioni <span class=\"_ _2a\"></span>significative <span class=\"_ _2a\"></span>non<span class=\"_ _2ba\"> </span>ricorrenti <span class=\"_ _2f\"></span>ovvero <span class=\"_ _2a\"></span>da <span class=\"_ _2a\"></span>fatti <span class=\"_ _2f\"></span>che <span class=\"_ _2a\"></span>non <span class=\"_ _2a\"></span>si <span class=\"_ _2f\"></span>ripeto<span class=\"_ _4\"></span>no <span class=\"_ _2f\"></span>frequentemente <span class=\"_ _2a\"></span>nel <span class=\"_ _2f\"></span>consueto <span class=\"_ _2a\"></span>svolgimento <span class=\"_ _2f\"></span>dell\u2019attivit\u00e0. <span class=\"_ _2f\"></span>Nel<span class=\"_ _2ba\"> </span>corso <span class=\"_ _34\"> </span>dell\u2019esercizio <span class=\"_ _34\"> </span>20<span class=\"ff3\">23 <span class=\"_ _33\"> </span>non <span class=\"_ _34\"> </span>sono <span class=\"_ _33\"> </span>state<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>effettuat<span class=\"_ _30\"></span>e <span class=\"_ _33\"> </span>operazioni <span class=\"_ _34\"> </span>atipiche <span class=\"_ _34\"> </span>e <span class=\"_ _33\"> </span>rile<span class=\"_ _1\"></span>vanti <span class=\"_ _33\"> </span>tali<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>da <span class=\"_ _34\"> </span>richiederne <span class=\"_ _34\"> </span>la<span class=\"_ _2ba\"> </span></span>separata esposizi<span class=\"_ _1\"></span>one. Gli schemi di bilan<span class=\"_ _1\"></span>cio utilizzati sono i<span class=\"_ _1\"></span> seguenti:<span class=\"_ _2ba\"> </span>\u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff6 fc2\">prospetto <span class=\"_ _2d\"></span>della <span class=\"_ _4\"></span>situazione <span class=\"_ _2d\"></span>patrimoniale-finan<span class=\"_ _1\"></span>ziaria <span class=\"_ _2d\"></span>consolida<span class=\"_ _1\"></span>ta<span class=\"ff3 fc0\"> <span class=\"_ _2d\"></span>predisposto <span class=\"_ _2d\"></span>classifican<span class=\"_ _1\"></span>do <span class=\"_ _2d\"></span>le <span class=\"_ _2d\"></span>attivit\u00e0 <span class=\"_ _2d\"></span>e <span class=\"_ _2d\"></span>le<span class=\"_ _2ba\"> </span></span></span></span>passivit\u00e0 <span class=\"_ _2d\"></span>second<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span>il <span class=\"_ _2d\"></span>criterio <span class=\"_ _2d\"></span>corrente <span class=\"_ _4\"></span>e <span class=\"_ _2d\"></span>non <span class=\"_ _2d\"></span>corrente, <span class=\"_ _4\"></span>co<span class=\"_ _4\"></span>n <span class=\"_ _2d\"></span>specifica <span class=\"_ _4\"></span>separazione, <span class=\"_ _4\"></span>qualora <span class=\"_ _2d\"></span>presenti, <span class=\"_ _2d\"></span>delle<span class=\"_ _2ba\"> </span>attivit\u00e0 <span class=\"_ _2d\"></span>classifica<span class=\"_ _1\"></span>te <span class=\"_ _2d\"></span>come <span class=\"_ _2d\"></span>possedut<span class=\"_ _1\"></span>e <span class=\"_ _2d\"></span>per <span class=\"_ _2d\"></span>la <span class=\"_ _2d\"></span>vendita <span class=\"_ _4\"></span>e <span class=\"_ _2d\"></span>delle <span class=\"_ _2d\"></span>passivit\u00e0 <span class=\"_ _4\"></span>incluse <span class=\"_ _2d\"></span>in <span class=\"_ _2d\"></span>un <span class=\"_ _2d\"></span>grupp<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span>in <span class=\"_ _2d\"></span>dismissione<span class=\"_ _2ba\"> </span>classificato <span class=\"_ _30\"></span>come <span class=\"_ _30\"></span>posseduto <span class=\"_ _30\"></span>per <span class=\"_ _30\"></span>la <span class=\"_ _30\"></span>vendita <span class=\"_ _30\"></span>o <span class=\"_ _30\"></span>per <span class=\"_ _30\"></span>la <span class=\"_ _1\"></span>distrib<span class=\"_ _1\"></span>uzione <span class=\"_ _30\"></span>ai <span class=\"_ _30\"></span>soci. <span class=\"_ _30\"></span>Le <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _3e\"></span>co<span class=\"_ _4\"></span>rrenti, <span class=\"_ _30\"></span>che <span class=\"_ _30\"></span>includono<span class=\"_ _2ba\"> </span>le  disponibilit\u00e0  liquide  ed  i  mezzi  equivalenti,  sono  quelle  destinate <span class=\"_ _37\"> </span>a  essere  realizzate,  cedute<span class=\"_ _1\"></span>  o<span class=\"_ _2ba\"> </span>consumate <span class=\"_ _4\"></span>nel <span class=\"_ _2d\"></span>normale <span class=\"_ _4\"></span>ciclo <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>perativo <span class=\"_ _4\"></span>del <span class=\"_ _2d\"></span>Gruppo <span class=\"_ _4\"></span>o <span class=\"_ _2d\"></span>nei <span class=\"_ _4\"></span>12 <span class=\"_ _2d\"></span>mesi <span class=\"_ _4\"></span>successivi <span class=\"_ _2d\"></span>alla <span class=\"_ _4\"></span>chiusura <span class=\"_ _2d\"></span>dell\u2019esercizio.<span class=\"_ _2ba\"> </span>Le <span class=\"_ _30\"></span>passivit\u00e0 <span class=\"_ _3e\"></span>correnti <span class=\"_ _30\"></span>sono <span class=\"_ _30\"></span>quelle <span class=\"_ _3e\"></span>per <span class=\"_ _30\"></span>le <span class=\"_ _30\"></span>quali <span class=\"_ _30\"></span>\u00e8 <span class=\"_ _30\"></span>prevista <span class=\"_ _30\"></span>l\u2019estinzione <span class=\"_ _3e\"></span>nel <span class=\"_ _30\"></span>normale <span class=\"_ _3e\"></span>ciclo <span class=\"_ _30\"></span>operativo <span class=\"_ _30\"></span>del <span class=\"_ _30\"></span>Gruppo<span class=\"_ _2ba\"> </span>o nei 12 mesi suc<span class=\"_ _1\"></span>cessivi alla chiusur<span class=\"_ _1\"></span>a del<span class=\"ff5\">l\u2019esercizio;<span class=\"_ _2ba\"> </span></span>\u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff6 fc2\">prospetto di Conto Econo<span class=\"_ _30\"></span>mico Consolidato<span class=\"ff3\"> <span class=\"fc0\">predispost<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> classificando i c<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>sti operativi per<span class=\"_ _1\"></span> natura;<span class=\"_ _2ba\"> </span></span></span></span></span>\u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff6 fc2\">prospetto <span class=\"_ _4\"></span>delle <span class=\"_ _2d\"></span>alt<span class=\"_ _1\"></span>re <span class=\"_ _2d\"></span>compon<span class=\"_ _1\"></span>enti <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>Conto <span class=\"_ _2d\"></span>Economico<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>C<span class=\"_ _4\"></span>omplessivo <span class=\"_ _4\"></span>Consolidato<span class=\"ff3\"> <span class=\"_ _4\"></span><span class=\"fc0\">che <span class=\"_ _2d\"></span>comprende<span class=\"_ _1\"></span>, <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ltre <span class=\"_ _4\"></span>al<span class=\"_ _2ba\"> </span></span></span></span></span>risultato  di <span class=\"_ _37\"> </span>esercizio  risultante <span class=\"_ _37\"> </span>dal  conto <span class=\"_ _37\"> </span>economico  consolidato,  le <span class=\"_ _37\"> </span>altre  variazioni <span class=\"_ _37\"> </span>delle  voci <span class=\"_ _37\"> </span>del<span class=\"_ _2ba\"> </span>patrimonio <span class=\"_ _34\"></span>ne<span class=\"_ _1\"></span>tto <span class=\"_ _34\"></span>consolid<span class=\"_ _1\"></span>ato <span class=\"_ _34\"> </span>distinte <span class=\"_ _2a\"></span>nelle <span class=\"_ _34\"> </span>compon<span class=\"_ _1\"></span>enti <span class=\"_ _34\"></span>che <span class=\"_ _2a\"></span>saranno <span class=\"_ _34\"> </span>successiv<span class=\"_ _1\"></span>amente <span class=\"_ _34\"></span>riclassifi<span class=\"_ _1\"></span>cate <span class=\"_ _34\"></span><span class=\"ls19\">a<span class=\"_ _2ba\"> </span></span>conto economico<span class=\"_ _1\"></span> da quelle che invece non l<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> saranno; \u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff6\">prospetto delle va<span class=\"_ _1\"></span>riazioni del Patrimonio Ne<span class=\"_ _30\"></span>tt<span class=\"_ _4\"></span>o Consolida<span class=\"_ _1\"></span>to<span class=\"ff3\">;<span class=\"_ _2ba\"> </span></span></span></span>\u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff6 fc2\">Rendiconto  F<span class=\"_ _1\"></span>inanziario  Consolida<span class=\"_ _1\"></span>to<span class=\"ff3\">  <span class=\"fc0\">predisposto  esp<span class=\"_ _1\"></span>onendo  i  flussi <span class=\"_ _33\"> </span>finanziari  derivanti <span class=\"_ _33\"> </span>dalle  attivit\u00e0<span class=\"_ _2ba\"> </span></span></span></span></span>operative <span class=\"_ _2a\"></span>sec<span class=\"_ _1\"></span>ondo <span class=\"_ _2a\"></span>il <span class=\"_ _2f\"></span>metodo <span class=\"_ _2a\"></span>indiretto <span class=\"_ _2a\"></span>e <span class=\"_ _2f\"></span>mediante <span class=\"_ _2a\"></span>la <span class=\"_ _2f\"></span>presentazione <span class=\"_ _2a\"></span>dei <span class=\"_ _2f\"></span>flussi <span class=\"_ _2a\"></span>finanziari <span class=\"_ _2f\"></span>netti <span class=\"_ _2a\"></span>generati<span class=\"_ _2ba\"> </span>dall\u2019attivit\u00e0 di es<span class=\"_ _1\"></span>ercizio, di investi<span class=\"_ _1\"></span>mento e di finanzia<span class=\"_ _30\"></span>mento. Il <span class=\"_ _4\"></span>Gruppo <span class=\"_ _4\"></span>ha <span class=\"_ _4\"></span>applicato <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>nuova <span class=\"_ _4\"></span>definizione <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>rilevanza introdotta <span class=\"_ _4\"></span>con <span class=\"_ _2d\"></span>le modifiche allo <span class=\"_ _2d\"></span>IAS 1 <span class=\"_ _4\"></span>e <span class=\"_ _2d\"></span>allo IAS <span class=\"_ _4\"></span>8 <span class=\"_ _2d\"></span>in<span class=\"_ _2ba\"> </span>cui <span class=\"_ _34\"></span>si <span class=\"_ _2a\"></span>afferma <span class=\"_ _34\"> </span>che <span class=\"_ _34\"></span>un\u2019in<span class=\"_ _1\"></span>formazione <span class=\"_ _2a\"></span>\u00e8 <span class=\"_ _34\"> </span>rilevante <span class=\"_ _2a\"></span>se <span class=\"_ _34\"> </span>\u00e8 <span class=\"_ _34\"></span>ragionevole <span class=\"_ _2a\"></span>presumere <span class=\"_ _34\"></span>ch<span class=\"_ _1\"></span>e <span class=\"_ _34\"> </span>la <span class=\"_ _34\"></span>sua <span class=\"_ _2a\"></span>omissione, <span class=\"_ _34\"></span>errata<span class=\"_ _2ba\"> </span>indicazione od <span class=\"_ _1\"></span>occultamen<span class=\"_ _1\"></span>to potrebbe influenz<span class=\"_ _1\"></span>are le d<span class=\"_ _1\"></span>ecisioni che gli util<span class=\"_ _1\"></span>izzatori<span class=\"_ _1\"></span> principali dei bi<span class=\"_ _1\"></span>lanci reda<span class=\"_ _1\"></span>tti<span class=\"_ _2ba\"> </span>per <span class=\"_ _2f\"></span>scopi <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>carattere <span class=\"_ _2f\"></span>generale <span class=\"_ _2f\"></span>prendono <span class=\"_ _2f\"></span>sulla <span class=\"_ _2f\"></span>base <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>tali <span class=\"_ _2a\"></span>bilanci,<span class=\"_ _1\"></span> <span class=\"_ _2a\"></span>che <span class=\"_ _2d\"></span>forniscono <span class=\"_ _2f\"></span>informazioni <span class=\"_ _2f\"></span>finanziarie<span class=\"_ _2ba\"> </span>circa <span class=\"_ _30\"></span>la sp<span class=\"_ _1\"></span>ecifica <span class=\"_ _30\"></span>entit\u00e0 <span class=\"_ _1\"></span>che <span class=\"_ _30\"></span>redige <span class=\"_ _1\"></span>il <span class=\"_ _30\"></span>bilancio. <span class=\"_ _1\"></span>La <span class=\"_ _30\"></span>rilevanza <span class=\"_ _30\"></span>dipende <span class=\"_ _1\"></span>dal<span class=\"ff5\">la <span class=\"_ _1\"></span>natura <span class=\"_ _30\"></span>o d<span class=\"_ _30\"></span>all\u2019entit\u00e0 d<span class=\"_ _1\"></span>ell\u2019informazion<span class=\"_ _1\"></span>e,<span class=\"_ _2ba\"> </span></span>o da <span class=\"_ _4\"></span>entrambe. Il Gruppo valuta se <span class=\"_ _4\"></span>l\u2019informazione, singolarmente o in combinazione con altre <span class=\"_ _4\"></span>informazioni,<span class=\"_ _2ba\"> </span>\u00e8 rilevante nel c<span class=\"_ _1\"></span>ontesto del bil<span class=\"_ _1\"></span>ancio, considerato nel s<span class=\"_ _1\"></span>uo insieme.<span class=\"_ _2ba\"> </span>Il  Bilancio  Consolidato  \u00e8  stato  predispost<span class=\"_ _1\"></span>o  sulla  base  del  criterio  convenzion<span class=\"_ _30\"></span>ale<span class=\"_ _4\"></span>  del  costo  storico  con<span class=\"_ _2ba\"> </span>l\u2019eccezione dell<span class=\"_ _1\"></span>e voci di bilan<span class=\"_ _1\"></span>cio in cui \u00e8 obbligatoria<span class=\"_ _30\"></span> l\u2019applicazione del criteri<span class=\"_ _1\"></span>o del <span class=\"ff6\">fair value. </span>Ciascuna  voce <span class=\"_ _37\"> </span>dei  prospetti  contabili  consolidati  \u00e8  posta  a  raffronto  con <span class=\"_ _37\"> </span>il  corrispondente  valore  del<span class=\"_ _2ba\"> </span>precedente eserciz<span class=\"_ _1\"></span>io. La <span class=\"_ _29\"> </span>Direttiva <span class=\"_ _37\"> </span>2004/109/CE<span class=\"_ _30\"></span> <span class=\"_ _3f\"> </span>(la <span class=\"_ _29\"> </span>Direttiva <span class=\"_ _37\"> </span><span class=\"ff6\">Transparency</span>) <span class=\"_ _29\"> </span>e <span class=\"_ _37\"> </span>il <span class=\"_ _29\"> </span>Regolamento<span class=\"_ _1\"></span> <span class=\"_ _29\"> </span>Delegato <span class=\"_ _37\"> </span>UE <span class=\"_ _29\"> </span>2019/815 <span class=\"_ _29\"> </span>hanno<span class=\"_ _2ba\"> </span>introdotto l\u2019obbligo per <span class=\"_ _4\"></span>gli <span class=\"_ _4\"></span>emittenti valori mobiliari <span class=\"_ _4\"></span>quotati nei <span class=\"_ _4\"></span>mercati regolamentati dell\u2019Unione Europea<span class=\"_ _2ba\"> </span>di <span class=\"_ _2a\"></span>redigere <span class=\"_ _2a\"></span>la <span class=\"_ _2a\"></span>Relazione <span class=\"_ _2a\"></span>Fin<span class=\"_ _1\"></span>anziaria <span class=\"_ _2a\"></span>annuale <span class=\"_ _2a\"></span>in <span class=\"_ _2a\"></span>un <span class=\"_ _2a\"></span>formato <span class=\"_ _2f\"></span>elettronico <span class=\"_ _2a\"></span>unico <span class=\"_ _2a\"></span>di <span class=\"_ _2f\"></span>comunicazione <span class=\"_ _2a\"></span>(<span class=\"_ _4\"></span><span class=\"ff6\">European<span class=\"_ _2ba\"> </span></span>Single <span class=\"_ _30\"></span>Electronic <span class=\"_ _30\"></span>Format<span class=\"ff3\">), <span class=\"_ _1\"></span>approvato <span class=\"_ _30\"></span>da <span class=\"_ _30\"></span>ESMA. <span class=\"_ _1\"></span>Pertanto, <span class=\"_ _30\"></span>\u00e8 <span class=\"_ _1\"></span>stato <span class=\"_ _30\"></span>previsto <span class=\"_ _30\"></span>che la<span class=\"_ _30\"></span> Relazione <span class=\"_ _30\"></span>Finanziaria <span class=\"_ _30\"></span>annuale<span class=\"_ _2ba\"> </span></span>sia <span class=\"_ _33\"> </span>predisposta <span class=\"_ _33\"> </span>nel<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>formato <span class=\"_ _33\"> </span>XHTML <span class=\"_ _34\"> </span>e  che,<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>per <span class=\"_ _33\"> </span>gli <span class=\"_ _33\"> </span>esercizi<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>avviati <span class=\"_ _33\"> </span>a <span class=\"_ _33\"> </span>decorrere <span class=\"_ _33\"> </span>dal<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>1\u00b0 <span class=\"_ _33\"> </span>gennaio  20<span class=\"_ _1\"></span>22, <span class=\"_ _33\"> </span>sia<span class=\"_ _2ba\"> </span>predisposta <span class=\"_ _2d\"></span>la <span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>arcatura <span class=\"_ _2d\"></span>delle <span class=\"_ _2d\"></span>N<span class=\"_ _1\"></span>ote <span class=\"_ _2d\"></span>illustrative <span class=\"_ _2d\"></span>al <span class=\"_ _2d\"></span>bilancio <span class=\"_ _2d\"></span>cons<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>lidato, <span class=\"_ _2d\"></span>oltre <span class=\"_ _2d\"></span>quella <span class=\"_ _2d\"></span>dei <span class=\"_ _2d\"></span>relativi <span class=\"_ _2d\"></span>prospetti <span class=\"_ _4\"></span>di bilancio, utilizzand<span class=\"_ _1\"></span>o la tassonomia ESMA-IFRS e<span class=\"_ _1\"></span> il linguaggio infor<span class=\"_ _1\"></span>matico integrat<span class=\"_ _1\"></span>o iXBRL. In <span class=\"_ _4\"></span>conformit\u00e0 <span class=\"_ _4\"></span>a <span class=\"_ _2d\"></span>ta<span class=\"lsa\">li <span class=\"_ _4\"></span></span>disposizioni, la <span class=\"_ _2d\"></span>Relazione Finanziaria <span class=\"_ _4\"></span>annuale <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"></span>stata <span class=\"_ _2d\"></span>pubblicata nel <span class=\"_ _4\"></span>fo<span class=\"_ _4\"></span>rmato elettronico unico di comunicaz<span class=\"_ _1\"></span>ione oltre al for<span class=\"_ _1\"></span>mato usuale di cort<span class=\"_ _1\"></span>esia.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-609": {
   "value": "2.<span class=\"ffb ls0\"> <span class=\"_ _42\"> </span><span class=\"ff3\">Forma e contenuto del Bilancio Consolidato </span></span>Il <span class=\"_ _33\"> </span>Bilancio <span class=\"_ _33\"> </span>consolidat<span class=\"_ _1\"></span>o  al <span class=\"_ _34\"> </span>31  dic<span class=\"_ _1\"></span>embre <span class=\"_ _33\"> </span>2023 <span class=\"_ _33\"> </span>di  EN<span class=\"_ _1\"></span>AV <span class=\"_ _33\"> </span>S.p.A. <span class=\"_ _33\"> </span>e <span class=\"_ _33\"> </span>delle <span class=\"_ _33\"> </span>sue <span class=\"_ _33\"> </span>controllate<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>(di <span class=\"_ _33\"> </span>seguito <span class=\"_ _33\"> </span>anche <span class=\"_ _33\"> </span>il<span class=\"_ _2ba\"> </span>\u201cGruppo\u201d) <span class=\"_ _3f\"> </span><span class=\"ff3\">\u00e8 <span class=\"_ _3c\"> </span>stato <span class=\"_ _3f\"> </span>redatto <span class=\"_ _3c\"> </span>in <span class=\"_ _3c\"> </span>conformit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _3c\"> </span>ai <span class=\"_ _3f\"> </span>principi <span class=\"_ _3f\"> </span>co<span class=\"_ _4\"></span>ntabili <span class=\"_ _3f\"> </span>internazionali <span class=\"_ _3f\"> </span><span class=\"ff6\">International <span class=\"_ _3c\"> </span>Accoun<span class=\"_ _1\"></span>ting<span class=\"_ _2ba\"> </span></span></span>Standards <span class=\"_ _4\"></span>(IAS) <span class=\"_ _4\"></span><span class=\"ff3 ls2\">ed<span class=\"ls0\"> <span class=\"_ _4\"></span></span></span>International Financial <span class=\"_ _4\"></span>Reporting <span class=\"_ _4\"></span>Standards <span class=\"_ _4\"></span>(IFRS)<span class=\"_ _4\"></span> <span class=\"_ _4\"></span><span class=\"ff5\">emanati <span class=\"_ _4\"></span>dall\u2019</span>International Accounting<span class=\"_ _2ba\"> </span>Standards <span class=\"_ _34\"> </span>Board <span class=\"_ _34\"> </span>(IASB) <span class=\"_ _34\"> </span><span class=\"ff3\">ed <span class=\"_ _34\"> </span>alle <span class=\"_ _34\"> </span>relative <span class=\"_ _34\"> </span>interpretazio<span class=\"_ _1\"></span>ni <span class=\"_ _34\"> </span>(IFRIC <span class=\"_ _34\"> </span>e <span class=\"_ _33\"> </span>SIC), <span class=\"_ _34\"> </span><span class=\"ff5\">adottati <span class=\"_ _34\"> </span>dall\u2019Unione <span class=\"_ _2a\"></span>Euro<span class=\"_ _4\"></span>pea <span class=\"_ _34\"> </span>con <span class=\"_ _34\"> </span>il<span class=\"_ _2ba\"> </span></span></span>Regolamento Eur<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>peo n. <span class=\"_ _30\"></span>1606/2002 nonch\u00e9 ai s<span class=\"_ _1\"></span>ensi del D. <span class=\"_ _1\"></span>Lgs n. 3<span class=\"_ _1\"></span>8 del <span class=\"_ _1\"></span>28 febbraio <span class=\"_ _1\"></span>2005 che h<span class=\"_ _1\"></span>a disciplinat<span class=\"_ _30\"></span>o<span class=\"_ _2ba\"> </span>l\u2019applicazione degli IF<span class=\"_ _1\"></span>RS nell\u2019ambit<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> del corpo legisla<span class=\"_ _1\"></span>tivo italiano. Per <span class=\"_ _4\"></span>IFRS <span class=\"_ _2d\"></span>si <span class=\"_ _4\"></span>intendono <span class=\"_ _4\"></span>tutti <span class=\"_ _4\"></span>gli <span class=\"_ _2d\"></span><span class=\"ff6\">International<span class=\"_ _30\"></span> <span class=\"_ _2d\"></span>Financial <span class=\"_ _4\"></span>Reporting <span class=\"_ _4\"></span>Standards, <span class=\"_ _4\"></span><span class=\"ff3\">tutti <span class=\"_ _4\"></span>gli</span> <span class=\"_ _2d\"></span>International<span class=\"_ _30\"></span> <span class=\"_ _2d\"></span>Accounting<span class=\"_ _2ba\"> </span></span>Standards <span class=\"_ _34\"> </span>(IAS)<span class=\"ff3\">, <span class=\"_ _33\"> </span>tutte <span class=\"_ _34\"> </span><span class=\"ff5\">le <span class=\"_ _33\"> </span>interpretazi<span class=\"_ _30\"></span>oni <span class=\"_ _33\"> </span>dell\u2019<span class=\"ff6\">International <span class=\"_ _34\"> </span>Financial <span class=\"_ _34\"> </span>Reporting <span class=\"_ _34\"> </span>Interpretations <span class=\"_ _33\"> </span>Commi<span class=\"_ _30\"></span>tt<span class=\"_ _4\"></span>ee<span class=\"_ _2ba\"> </span></span></span></span>(IFRIC)<span class=\"ff3\">, <span class=\"_ _73\"> </span>precedentemente <span class=\"_ _3c\"> </span>denominate <span class=\"_ _73\"> </span></span>Standing <span class=\"_ _73\"> </span>Interpretations <span class=\"_ _73\"> </span>Committee <span class=\"_ _3c\"> </span>(SIC)<span class=\"_ _4\"></span><span class=\"ff3\"> <span class=\"_ _73\"> </span><span class=\"ff5\">adottati <span class=\"_ _73\"> </span>dall\u2019Unione<span class=\"_ _2ba\"> </span></span></span>Europea e <span class=\"_ _30\"></span>contenuti <span class=\"_ _1\"></span>nei rel<span class=\"_ _30\"></span>ativ<span class=\"_ _4\"></span>i Reg<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>lamenti Eur<span class=\"_ _30\"></span>opei pubb<span class=\"_ _1\"></span>licati sino <span class=\"_ _30\"></span>al 20 <span class=\"_ _1\"></span>marzo <span class=\"_ _1\"></span>2024, data <span class=\"_ _30\"></span>in cui <span class=\"_ _30\"></span>il Consiglio<span class=\"_ _2ba\"> </span>di Amministrazion<span class=\"_ _1\"></span>e di ENAV S.p.A<span class=\"_ _1\"></span>. ha approvato il Bilan<span class=\"_ _1\"></span>cio Consolidato. <span class=\"ff4 fc7 ls1d\">  </span>",
   "dimensions": {
    "concept": "ifrs-full:StatementOfIFRSCompliance",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-576": {
   "value": "3.<span class=\"ffb ls0\"> <span class=\"_ _42\"> </span><span class=\"ff3\">Principi e area di consolidamento </span></span>Societ\u00e0 controll<span class=\"_ _1\"></span>ate<span class=\"_ _2ba\"> </span>Il <span class=\"_ _2a\"></span><span class=\"ls0\">Bilancio <span class=\"_ _2a\"></span>Consolidato <span class=\"_ _2a\"></span>include, <span class=\"_ _2a\"></span>oltre <span class=\"_ _2a\"></span>alla <span class=\"_ _2a\"></span>Capogruppo, <span class=\"_ _2a\"></span>le <span class=\"_ _2a\"></span>societ\u00e0 <span class=\"_ _2a\"></span>sulle <span class=\"_ _2a\"></span>quali <span class=\"_ _2a\"></span>la <span class=\"_ _2a\"></span>stessa <span class=\"_ _2a\"></span>esercita <span class=\"_ _2a\"></span>il <span class=\"_ _2a\"></span>controllo,<span class=\"_ _2ba\"> </span></span>direttamente <span class=\"_ _2d\"></span>o <span class=\"_ _2f\"></span>indirettamente <span class=\"_ _2d\"></span>attraverso <span class=\"_ _2d\"></span>le <span class=\"_ _2f\"></span>proprie <span class=\"_ _2d\"></span>controllate, <span class=\"_ _2f\"></span>a <span class=\"_ _2d\"></span>partire <span class=\"_ _2f\"></span>dalla <span class=\"_ _2d\"></span>data <span class=\"_ _2a\"></span>in <span class=\"_ _2d\"></span>cui <span class=\"_ _2f\"></span>lo <span class=\"_ _2f\"></span>stesso <span class=\"_ _2d\"></span>viene<span class=\"_ _2ba\"> </span>acquisito e sin<span class=\"_ _1\"></span>o alla data in cui tale<span class=\"_ _1\"></span> controllo cessa, in <span class=\"_ _1\"></span>accordo con il principi<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> IFRS 10.<span class=\"_ _2ba\"> </span>Il <span class=\"_ _2f\"></span>controllo <span class=\"_ _2d\"></span>si <span class=\"_ _2a\"></span>ottiene <span class=\"_ _2d\"></span>quando <span class=\"_ _2f\"></span>il <span class=\"_ _2f\"></span>Gruppo <span class=\"_ _2d\"></span>\u00e8 <span class=\"_ _2a\"></span>esposto <span class=\"_ _2d\"></span>o <span class=\"_ _2f\"></span>ha <span class=\"_ _2f\"></span>diritto <span class=\"_ _2f\"></span>a <span class=\"_ _2f\"></span>rendimenti <span class=\"_ _2d\"></span>variabili, <span class=\"_ _2d\"></span>derivanti <span class=\"_ _2f\"></span>dal <span class=\"_ _2f\"></span>proprio<span class=\"_ _2ba\"> </span>rapporto <span class=\"_ _4\"></span>con <span class=\"_ _2d\"></span>l\u2019entit\u00e0 <span class=\"_ _4\"></span>oggetto <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>investiment<span class=\"_ _1\"></span>o <span class=\"_ _4\"></span>e, <span class=\"_ _2d\"></span>nel <span class=\"_ _2d\"></span>conte<span class=\"_ _1\"></span>mpo, <span class=\"_ _2d\"></span>ha <span class=\"_ _4\"></span>la <span class=\"_ _2d\"></span>capaci<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _2d\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>incidere <span class=\"_ _4\"></span>su <span class=\"_ _2d\"></span>tali <span class=\"_ _4\"></span>rendimenti<span class=\"_ _2ba\"> </span>esercitando il pr<span class=\"_ _1\"></span>oprio potere su tal<span class=\"_ _1\"></span>e entit\u00e0.<span class=\"_ _2ba\"> </span>Specificatament<span class=\"_ _1\"></span>e, il Gruppo contr<span class=\"_ _1\"></span>olla una partecipata<span class=\"_ _1\"></span> se, e solo se, il Grup<span class=\"_ _1\"></span>po ha:<span class=\"_ _2ba\"> </span>\u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff5\">il potere <span class=\"_ _4\"></span>sull\u2019entit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>oggetto di investimento (ovvero detiene validi <span class=\"_ _4\"></span>diritti che gli conferiscono <span class=\"_ _4\"></span>la capacit\u00e0<span class=\"_ _2ba\"> </span></span></span>attuale di diriger<span class=\"_ _1\"></span>e le attivit\u00e0 rilevan<span class=\"_ _30\"></span>ti dell\u2019entit\u00e0 oggetto di inves<span class=\"_ _1\"></span>timento);<span class=\"_ _2ba\"> </span>\u25aa<span class=\"ffb\"> <span class=\"_ _3a\"> </span><span class=\"ff5\">l\u2019espos<span class=\"_ _4\"></span>izione <span class=\"_ _1\"></span>o i diritti a ren<span class=\"_ _1\"></span>dimenti variabili deri<span class=\"_ _1\"></span>vanti dal rapport<span class=\"_ _1\"></span>o con l\u2019entit\u00e0 og<span class=\"_ _1\"></span>getto di investiment<span class=\"_ _1\"></span>o; </span></span>\u25aa<span class=\"ffb\"> <span class=\"_ _3a\"> </span><span class=\"ff5\">la capacit\u00e0 di<span class=\"_ _1\"></span> esercita<span class=\"_ _1\"></span>re il <span class=\"_ _1\"></span>proprio <span class=\"_ _30\"></span>potere sull\u2019entit\u00e0<span class=\"_ _30\"></span> oggetto di<span class=\"_ _1\"></span> investi<span class=\"_ _1\"></span>mento per<span class=\"_ _30\"></span> incidere <span class=\"_ _1\"></span>sull\u2019ammontare<span class=\"_ _2ba\"> </span></span></span>dei suoi rendim<span class=\"_ _1\"></span>enti. Generalmente, vi \u00e8 <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>presunzione che <span class=\"_ _4\"></span>la maggioranza dei <span class=\"_ _4\"></span>diritti <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>voto comporti il <span class=\"_ _4\"></span>co<span class=\"_ _4\"></span>ntrollo. A <span class=\"_ _4\"></span>supporto di<span class=\"_ _2ba\"> </span>tale <span class=\"_ _30\"></span>presunzione, <span class=\"_ _3e\"></span>quando <span class=\"_ _30\"></span>il <span class=\"_ _30\"></span>Gruppo <span class=\"_ _30\"></span>detiene <span class=\"_ _3e\"></span>m<span class=\"_ _4\"></span>eno <span class=\"_ _30\"></span>della <span class=\"_ _30\"></span>maggioranza <span class=\"_ _3e\"></span>dei <span class=\"_ _30\"></span>diritti <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>voto <span class=\"_ _3e\"></span>o <span class=\"_ _1\"></span>diritti <span class=\"_ _30\"></span>simili, <span class=\"_ _3e\"></span>il <span class=\"_ _30\"></span>Gruppo<span class=\"_ _2ba\"> </span>considera <span class=\"_ _2a\"></span>tutti <span class=\"_ _34\"> </span>i <span class=\"_ _2a\"></span>fatti <span class=\"_ _34\"> </span>e <span class=\"_ _34\"> </span>le <span class=\"_ _2a\"></span>cir<span class=\"ff5\">costanze <span class=\"_ _34\"></span>rile<span class=\"_ _1\"></span>vanti <span class=\"_ _34\"> </span>per <span class=\"_ _2a\"></span>stabilire <span class=\"_ _2a\"></span>se <span class=\"_ _34\"> </span>controlla <span class=\"_ _34\"></span>l\u2019<span class=\"_ _1\"></span>entit\u00e0 <span class=\"_ _34\"></span>ogget<span class=\"_ _1\"></span>to <span class=\"_ _34\"> </span>di <span class=\"_ _2a\"></span>investimento,<span class=\"_ _2ba\"> </span></span>inclusi: \u25aa<span class=\"ffb\"> <span class=\"_ _3a\"> </span><span class=\"ff3\">acco<span class=\"_ _4\"></span>rdi contrattuali<span class=\"_ _1\"></span> con altri titol<span class=\"_ _1\"></span>ari di diritti di<span class=\"_ _1\"></span> voto; </span></span>\u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff3\">diritti derivanti da ac<span class=\"_ _1\"></span>cordi contrattuali<span class=\"_ _30\"></span>;<span class=\"_ _4\"></span> </span></span>\u25aa<span class=\"ffb\"> <span class=\"_ _3a\"> </span><span class=\"ff3\">diritti di voto del Gruppo; </span></span>\u25aa<span class=\"ffb\"> <span class=\"_ _3a\"> </span><span class=\"ff3\">diritti di voto potenziali del Grup<span class=\"_ _1\"></span>po;<span class=\"_ _2ba\"> </span></span></span>\u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff3\">una combinazione d<span class=\"_ _1\"></span>ei precedenti fatti e<span class=\"_ _1\"></span> circostanze.<span class=\"_ _2ba\"> </span></span></span>Il <span class=\"_ _2d\"></span>Gruppo <span class=\"_ _2d\"></span>riconsidera <span class=\"_ _2d\"></span>se <span class=\"_ _2d\"></span>ha <span class=\"_ _2d\"></span>o <span class=\"_ _2d\"></span>meno <span class=\"_ _2d\"></span>il <span class=\"_ _2d\"></span>controllo <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>una <span class=\"_ _2d\"></span>partecipata<span class=\"_ _4\"></span> <span class=\"_ _2d\"></span>e <span class=\"_ _2d\"></span>se <span class=\"_ _2d\"></span>i <span class=\"_ _2d\"></span>fatti <span class=\"_ _2d\"></span>e <span class=\"_ _2f\"></span>le <span class=\"_ _2d\"></span>circostanze <span class=\"_ _2d\"></span>indican<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> <span class=\"_ _2d\"></span>che<span class=\"_ _2ba\"> </span>potrebbero es<span class=\"_ _1\"></span>sere interv<span class=\"_ _1\"></span>enuti dei cambia<span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>enti in <span class=\"_ _1\"></span>uno o pi\u00f9<span class=\"_ _1\"></span> dei tre <span class=\"_ _1\"></span>elementi ril<span class=\"_ _1\"></span>evanti ai <span class=\"_ _30\"></span>fini della definiz<span class=\"_ _1\"></span>ione<span class=\"_ _2ba\"> </span>di <span class=\"_ _34\"></span>controllo.<span class=\"_ _1\"></span> <span class=\"_ _34\"> </span>Il <span class=\"_ _2a\"></span>consolidamento <span class=\"_ _2a\"></span>di <span class=\"_ _34\"> </span>una <span class=\"_ _34\"></span>contr<span class=\"_ _1\"></span>ollata <span class=\"_ _34\"></span>ini<span class=\"_ _1\"></span>zia <span class=\"_ _34\"></span>quand<span class=\"_ _1\"></span>o <span class=\"_ _34\"> </span>il <span class=\"_ _34\"></span>Gruppo<span class=\"_ _1\"></span> <span class=\"_ _34\"> </span>ne <span class=\"_ _2a\"></span>ottiene <span class=\"_ _34\"></span>il <span class=\"_ _2a\"></span>controllo <span class=\"_ _2a\"></span>e <span class=\"_ _34\"> </span>cessa<span class=\"_ _2ba\"> </span>quando <span class=\"_ _2f\"></span>il <span class=\"_ _2f\"></span>Gruppo <span class=\"_ _2f\"></span>perde <span class=\"_ _2f\"></span>il <span class=\"_ _2f\"></span>controllo. <span class=\"_ _2f\"></span>Le <span class=\"_ _2a\"></span>atti<span class=\"_ _1\"></span>vit\u00e0, <span class=\"_ _2f\"></span>le <span class=\"_ _2f\"></span>passivit\u00e0, <span class=\"_ _2f\"></span>i <span class=\"_ _2f\"></span>ricavi <span class=\"_ _2f\"></span>ed <span class=\"_ _2a\"></span>i <span class=\"_ _2d\"></span>costi <span class=\"_ _2a\"></span>della <span class=\"_ _2f\"></span>controllata<span class=\"_ _1\"></span> <span class=\"_ _2f\"></span>acquisita <span class=\"_ _2f\"></span>o<span class=\"_ _2ba\"> </span>ceduta <span class=\"_ _34\"> </span>nel <span class=\"_ _2a\"></span>corso <span class=\"_ _34\"> </span>dell\u2019eserciz<span class=\"_ _1\"></span>io <span class=\"_ _34\"> </span>sono <span class=\"_ _34\"> </span>inclusi<span class=\"_ _1\"></span> <span class=\"_ _34\"> </span>nel <span class=\"_ _34\"> </span><span class=\"ff3\">bilancio <span class=\"_ _2a\"></span>co<span class=\"_ _4\"></span>nsolidato<span class=\"_ _1\"></span> <span class=\"_ _34\"> </span>dalla <span class=\"_ _34\"> </span>data <span class=\"_ _2a\"></span>in <span class=\"_ _34\"> </span>cui <span class=\"_ _34\"> </span>il <span class=\"_ _34\"> </span>Gruppo <span class=\"_ _2a\"></span>ottiene <span class=\"_ _34\"> </span>il<span class=\"_ _2ba\"> </span></span>controllo fino alla data in<span class=\"_ _1\"></span> cui il Gru<span class=\"_ _1\"></span>ppo non esercita pi<span class=\"_ _1\"></span>\u00f9 il controllo sulla s<span class=\"_ _1\"></span>ociet\u00e0.<span class=\"_ _2ba\"> </span>Se il Gruppo perde il contr<span class=\"_ _1\"></span>ollo di una controllata, elim<span class=\"_ _1\"></span>ina le relative attivit\u00e0 e pas<span class=\"_ _30\"></span>siv<span class=\"_ _4\"></span>it\u00e0 e le altre comp<span class=\"_ _1\"></span>onenti<span class=\"_ _2ba\"> </span>di <span class=\"_ _3f\"> </span>patrimonio <span class=\"_ _3f\"> </span>netto, <span class=\"_ _29\"> </span>mentre <span class=\"_ _3c\"> </span>l\u2019even<span class=\"_ _1\"></span>tuale <span class=\"_ _3f\"> </span>utile <span class=\"_ _3f\"> </span>o <span class=\"_ _3f\"> </span>perdita <span class=\"_ _3f\"> </span>\u00e8 <span class=\"_ _3f\"> </span>rilevata <span class=\"_ _3f\"> </span>a <span class=\"_ _3c\"> </span>conto <span class=\"_ _29\"> </span>economico. <span class=\"_ _3f\"> </span>La <span class=\"_ _3f\"> </span>quota <span class=\"_ _29\"> </span>di<span class=\"_ _2ba\"> </span>partecipazione e<span class=\"_ _1\"></span>ventualmente mantenu<span class=\"_ _1\"></span>ta \u00e8 rilevata al <span class=\"ff6\">fair valu<span class=\"_ _1\"></span>e<span class=\"ff3\">.<span class=\"_ _2ba\"> </span></span></span>I <span class=\"_ _4\"></span>Bilanci <span class=\"_ _4\"></span>delle <span class=\"_ _4\"></span>societ\u00e0 <span class=\"_ _4\"></span>controllate sono <span class=\"_ _4\"></span>redatti <span class=\"_ _4\"></span>facendo riferimento <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>31 <span class=\"_ _4\"></span>dicembre <span class=\"_ _2d\"></span>2023, <span class=\"_ _4\"></span>data di <span class=\"_ _2d\"></span>riferim<span class=\"_ _1\"></span>ento<span class=\"_ _2ba\"> </span>del <span class=\"_ _2f\"></span>Bilancio <span class=\"_ _2f\"></span>Consolidato, <span class=\"_ _2d\"></span>appositamente <span class=\"_ _2d\"></span>predisposti <span class=\"_ _2d\"></span>e<span class=\"_ _4\"></span>d <span class=\"_ _2f\"></span>approvati <span class=\"_ _2f\"></span>dagli <span class=\"_ _2f\"></span>organi <span class=\"_ _2d\"></span>amministrativi <span class=\"_ _2f\"></span>delle <span class=\"_ _2d\"></span>singole<span class=\"_ _2ba\"> </span>entit\u00e0, <span class=\"_ _4\"></span>opportunamente <span class=\"_ _4\"></span>rettificati, <span class=\"_ _4\"></span>ove <span class=\"_ _4\"></span>necessario, <span class=\"_ _4\"></span>per <span class=\"_ _2d\"></span>uniformarli ai <span class=\"_ _2d\"></span>principi <span class=\"_ _4\"></span>contabili<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>applicati <span class=\"_ _4\"></span>dal <span class=\"_ _4\"></span>Gruppo<span class=\"_ _2ba\"> </span>ENAV<span class=\"ls10\">. </span>Le <span class=\"_ _2d\"></span>societ\u00e0 <span class=\"_ _2d\"></span>controllate, <span class=\"_ _2d\"></span>incluse <span class=\"_ _2d\"></span>nella <span class=\"_ _2f\"></span>predetta <span class=\"_ _2d\"></span>area <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>consolidamento, <span class=\"_ _2d\"></span>sono <span class=\"_ _2f\"></span>consolidate<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>secondo <span class=\"_ _2f\"></span>il <span class=\"_ _2d\"></span>metodo<span class=\"_ _2ba\"> </span>integrale, in conf<span class=\"_ _1\"></span>ormit\u00e0 alle seguenti<span class=\"_ _1\"></span> modalit\u00e0:<span class=\"_ _2ba\"> </span>\u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff3\">le <span class=\"_ _2d\"></span>attivit\u00e0 <span class=\"_ _4\"></span>e <span class=\"_ _2d\"></span>le <span class=\"_ _2d\"></span>passi<span class=\"_ _1\"></span>vit\u00e0, <span class=\"_ _2d\"></span>gli <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>neri <span class=\"_ _4\"></span>e <span class=\"_ _2d\"></span>i <span class=\"_ _2d\"></span>proventi<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>delle <span class=\"_ _4\"></span>entit\u00e0 <span class=\"_ _2d\"></span>consolidate <span class=\"_ _4\"></span>integralmente <span class=\"_ _4\"></span>sono <span class=\"_ _2d\"></span>assunte <span class=\"_ _4\"></span>linea<span class=\"_ _2ba\"> </span></span></span>per linea nel bilan<span class=\"_ _1\"></span>cio consolidato; \u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff3\">il valore contabile delle partecipaz<span class=\"_ _1\"></span>ioni \u00e8 eliminato a fronte della corrispond<span class=\"_ _1\"></span>ente frazione del <span class=\"_ _4\"></span>patrimonio<span class=\"_ _2ba\"> </span></span></span>netto <span class=\"_ _2a\"></span>delle <span class=\"_ _2a\"></span>impre<span class=\"_ _1\"></span>se <span class=\"_ _2a\"></span>partecip<span class=\"_ _1\"></span>ate <span class=\"_ _2a\"></span>attribuendo <span class=\"_ _2f\"></span>ai <span class=\"_ _2a\"></span>singoli <span class=\"_ _2a\"></span>elementi <span class=\"_ _2a\"></span>d<span class=\"_ _1\"></span>ell\u2019attivo <span class=\"_ _2f\"></span>e <span class=\"_ _34\"></span>del<span class=\"_ _30\"></span> <span class=\"_ _34\"></span>passi<span class=\"_ _1\"></span>vo <span class=\"_ _2a\"></span>il <span class=\"_ _2a\"></span>loro <span class=\"_ _2a\"></span>valore<span class=\"_ _2ba\"> </span>corrente alla data di<span class=\"_ _1\"></span> acquisizione del <span class=\"_ _1\"></span>controllo;<span class=\"_ _2ba\"> </span>\u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff3\">gli utili <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>perdite non <span class=\"_ _4\"></span>ancora realizzati <span class=\"_ _4\"></span>per il <span class=\"_ _4\"></span>Gruppo, in <span class=\"_ _4\"></span>quanto <span class=\"_ _4\"></span>derivanti da <span class=\"_ _4\"></span>operazioni tra <span class=\"_ _4\"></span>societ\u00e0 del<span class=\"_ _2ba\"> </span></span></span>Gruppo stesso, s<span class=\"_ _1\"></span>ono eliminati, cos\u00ec co<span class=\"_ _1\"></span>me i rapporti rec<span class=\"_ _1\"></span>iproci di debito e cr<span class=\"_ _1\"></span>edito e <span class=\"ls8\">di</span> costo <span class=\"ls2\">e </span>di ricavo;<span class=\"_ _2ba\"> </span>\u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff3\">le rettifiche di cons<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>lidamen<span class=\"_ _1\"></span>to tengono conto del l<span class=\"_ _1\"></span>oro effetto fiscale diff<span class=\"_ _30\"></span>erito.<span class=\"_ _2ba\"> </span></span></span>Traduzione dei bilanci<span class=\"_ _30\"></span> di societ\u00e0 estere I <span class=\"_ _4\"></span>bilanci <span class=\"_ _2d\"></span>delle <span class=\"_ _4\"></span>societ\u00e0 <span class=\"_ _4\"></span>controllate <span class=\"_ _4\"></span>sono <span class=\"_ _4\"></span>redatti <span class=\"_ _4\"></span>utilizzando <span class=\"_ _2d\"></span>la <span class=\"_ _4\"></span>valuta <span class=\"_ _4\"></span>dell\u2019ambiente <span class=\"_ _4\"></span>economico <span class=\"_ _4\"></span>primario <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>cui<span class=\"_ _2ba\"> </span>esse <span class=\"_ _2d\"></span>operano. <span class=\"_ _2d\"></span>Ai <span class=\"_ _2f\"></span>fini <span class=\"_ _2f\"></span>del <span class=\"_ _2f\"></span>Bilancio <span class=\"_ _2d\"></span>Consolidato, <span class=\"_ _2d\"></span>il <span class=\"_ _2f\"></span>bilancio <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>ciascuna <span class=\"_ _2f\"></span>societ\u00e0 <span class=\"_ _2d\"></span>estera <span class=\"_ _2d\"></span>\u00e8 <span class=\"_ _2f\"></span>tradotto <span class=\"_ _2d\"></span>in <span class=\"_ _2f\"></span>euro, <span class=\"_ _2d\"></span>che<span class=\"_ _2ba\"> </span>rappresenta la valuta<span class=\"_ _30\"></span> funzionale del Gruppo, secondo<span class=\"_ _1\"></span> le seguenti regole<span class=\"_ _1\"></span>:<span class=\"_ _2ba\"> </span>\u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff3\">le attivit\u00e0 e le passivit\u00e0 sono convertite utilizzando i tassi di cambio in essere alla data di <span class=\"_ _4\"></span>riferimento<span class=\"_ _1\"></span> del<span class=\"_ _2ba\"> </span></span></span>bilancio;<span class=\"_ _2ba\"> </span>\u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff5\">i <span class=\"_ _2d\"></span>costi <span class=\"_ _2d\"></span>ed <span class=\"_ _4\"></span>i <span class=\"_ _2d\"></span>ricavi <span class=\"_ _2d\"></span>sono <span class=\"_ _4\"></span>convertiti <span class=\"_ _2d\"></span>al <span class=\"_ _4\"></span>cambio <span class=\"_ _2d\"></span>medio <span class=\"_ _4\"></span>dell\u2019esercizio<span class=\"ff3\">, <span class=\"_ _2d\"></span>il <span class=\"_ _2d\"></span>cui <span class=\"_ _4\"></span>risultato <span class=\"_ _2d\"></span>\u00e8 <span class=\"_ _2d\"></span>ritenu<span class=\"_ _1\"></span>to <span class=\"_ _2d\"></span>una <span class=\"_ _2d\"></span>affidabil<span class=\"_ _1\"></span>e<span class=\"_ _2ba\"> </span></span></span></span>approssimazione<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>di <span class=\"_ _33\"> </span>quello <span class=\"_ _34\"> </span>che <span class=\"_ _33\"> </span>risulterebbe <span class=\"_ _34\"> </span>dall\u2019applicazione <span class=\"_ _33\"> </span>dei <span class=\"_ _34\"> </span>cambi <span class=\"_ _33\"> </span>vigenti<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>alla <span class=\"_ _33\"> </span>data<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>di <span class=\"_ _33\"> </span>ciascun<span class=\"_ _1\"></span>a<span class=\"_ _2ba\"> </span>transazione;<span class=\"_ _2ba\"> </span>\u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff3\">la <span class=\"ff6\">riserva<span class=\"_ _1\"></span> di co<span class=\"_ _1\"></span>nversione, <span class=\"_ _1\"></span><span class=\"ff3\">inclusa <span class=\"_ _1\"></span>tra le<span class=\"_ _1\"></span> voci <span class=\"_ _30\"></span>del Patrimonio <span class=\"_ _1\"></span>Netto C<span class=\"_ _1\"></span>onsolidato, <span class=\"_ _1\"></span>accoglie <span class=\"_ _1\"></span>sia le <span class=\"_ _1\"></span>differenze <span class=\"_ _1\"></span>di<span class=\"_ _2ba\"> </span></span></span></span></span>cambio <span class=\"_ _33\"> </span>generate <span class=\"_ _33\"> </span>dalla <span class=\"_ _33\"> </span>conversione <span class=\"_ _33\"> </span>delle <span class=\"_ _33\"> </span>grandezze<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>economiche <span class=\"_ _33\"> </span>a <span class=\"_ _33\"> </span>un <span class=\"_ _33\"> </span>tasso  d<span class=\"_ _1\"></span>ifferente <span class=\"_ _33\"> </span>da  q<span class=\"_ _1\"></span>uello <span class=\"_ _33\"> </span>di<span class=\"_ _2ba\"> </span>chiusura <span class=\"_ _33\"> </span>sia <span class=\"_ _33\"> </span>quelle <span class=\"_ _33\"> </span>genera<span class=\"_ _30\"></span>te  dalla<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>traduzione <span class=\"_ _33\"> </span>dei <span class=\"_ _33\"> </span>pa<span class=\"_ _1\"></span>trimoni <span class=\"_ _33\"> </span>netti <span class=\"_ _33\"> </span>di <span class=\"_ _33\"> </span>apertura<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>a <span class=\"_ _33\"> </span>un <span class=\"_ _33\"> </span>tasso <span class=\"_ _33\"> </span>di <span class=\"_ _33\"> </span>cambio<span class=\"_ _2ba\"> </span>differente <span class=\"_ _37\"> </span>da <span class=\"_ _37\"> </span>quello <span class=\"_ _37\"> </span>di <span class=\"_ _29\"> </span>chiusur<span class=\"_ _1\"></span>a <span class=\"_ _29\"> </span>del <span class=\"_ _37\"> </span>periodo <span class=\"_ _37\"> </span>di <span class=\"_ _37\"> </span>rendicontazione. <span class=\"_ _37\"> </span>Tale <span class=\"_ _37\"> </span>riserva <span class=\"_ _37\"> </span>\u00e8 <span class=\"_ _37\"> </span>riversata <span class=\"_ _37\"> </span>a <span class=\"_ _29\"> </span>Conto<span class=\"_ _2ba\"> </span>Economico al <span class=\"_ _1\"></span>momento della cessi<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>ne della rela<span class=\"_ _1\"></span>tiva partecipazione.<span class=\"_ _2ba\"> </span>I <span class=\"_ _2d\"></span>tassi <span class=\"_ _2f\"></span>di <span class=\"_ _2d\"></span>cambio <span class=\"_ _2d\"></span>adottati <span class=\"_ _2d\"></span>per <span class=\"_ _2f\"></span>la <span class=\"_ _2d\"></span>traduzione <span class=\"_ _2d\"></span>dei <span class=\"_ _2d\"></span>bilanci <span class=\"_ _2d\"></span>delle <span class=\"_ _2d\"></span>societ\u00e0 <span class=\"_ _2d\"></span>con <span class=\"_ _2d\"></span>valuta <span class=\"_ _2f\"></span>funz<span class=\"_ _1\"></span>ionale <span class=\"_ _2f\"></span>diversa <span class=\"_ _2d\"></span>dall\u2019euro<span class=\"_ _2ba\"> </span>sono riportati nella<span class=\"_ _1\"></span> seguente tabella:<span class=\"_ _2ba\"> </span>Conversione delle<span class=\"_ _1\"></span> poste in valuta Nel <span class=\"_ _30\"></span>bilancio d<span class=\"_ _30\"></span>el Gruppo<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>le <span class=\"_ _30\"></span>transazioni <span class=\"_ _30\"></span>in v<span class=\"_ _1\"></span>aluta <span class=\"_ _30\"></span>diversa <span class=\"_ _30\"></span>dalla <span class=\"_ _1\"></span>valuta <span class=\"_ _30\"></span>funzionale <span class=\"_ _30\"></span>sono <span class=\"_ _1\"></span>rilevate <span class=\"_ _30\"></span>al <span class=\"_ _30\"></span>tasso di <span class=\"_ _3e\"></span>cambio<span class=\"_ _2ba\"> </span>in <span class=\"_ _2f\"></span>essere <span class=\"_ _2a\"></span>alla <span class=\"_ _2f\"></span>data <span class=\"_ _2a\"></span>dell\u2019op<span class=\"_ _30\"></span>erazione. <span class=\"_ _2a\"></span>A <span class=\"_ _2f\"></span>fine <span class=\"_ _2a\"></span>esercizio <span class=\"_ _2f\"></span>le <span class=\"_ _2f\"></span>attivit\u00e0 <span class=\"_ _2f\"></span>e <span class=\"_ _2a\"></span>passivit\u00e0 <span class=\"_ _2f\"></span>monetarie <span class=\"_ _2f\"></span>denominate <span class=\"_ _2f\"></span>in <span class=\"_ _2f\"></span>v<span class=\"_ _4\"></span>aluta<span class=\"_ _2ba\"> </span>diversa <span class=\"_ _2d\"></span>dall\u2019euro <span class=\"_ _2d\"></span>sono <span class=\"_ _2f\"></span>adeguate <span class=\"_ _2d\"></span>al <span class=\"_ _2d\"></span>tasso <span class=\"_ _2f\"></span>di <span class=\"_ _2d\"></span>cambio <span class=\"_ _2f\"></span>in <span class=\"_ _2d\"></span>essere<span class=\"ff3\"> <span class=\"_ _2f\"></span>alla <span class=\"_ _2f\"></span>data <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>chiusura <span class=\"_ _2d\"></span>del <span class=\"_ _2d\"></span>periodo <span class=\"_ _2d\"></span>co<span class=\"_ _4\"></span>ntabile <span class=\"_ _2d\"></span>di<span class=\"_ _2ba\"> </span></span>riferimento <span class=\"_ _30\"></span>e l<span class=\"_ _30\"></span>e differ<span class=\"_ _1\"></span>enze <span class=\"_ _30\"></span>cambio <span class=\"_ _1\"></span>eventualmente <span class=\"_ _3e\"></span>emergenti s<span class=\"_ _1\"></span>ono <span class=\"_ _30\"></span>riflesse nel <span class=\"_ _30\"></span>Conto <span class=\"_ _30\"></span>Economico <span class=\"_ _30\"></span>Consolidato.<span class=\"_ _2ba\"> </span>Aggregazioni az<span class=\"_ _1\"></span>iendali<span class=\"_ _2ba\"> </span>Le <span class=\"_ _30\"></span>operazioni <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>aggregazio<span class=\"_ _1\"></span>ni <span class=\"_ _30\"></span>aziendali <span class=\"_ _30\"></span>in <span class=\"_ _30\"></span>forza <span class=\"_ _30\"></span>delle <span class=\"_ _30\"></span>quali <span class=\"_ _30\"></span>viene <span class=\"_ _30\"></span>acquisito<span class=\"_ _1\"></span> <span class=\"_ _30\"></span>il <span class=\"_ _30\"></span>controllo <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>un\u2019entit\u00e0 <span class=\"_ _30\"></span>sono <span class=\"_ _30\"></span>rilevate<span class=\"_ _2ba\"> </span>in <span class=\"_ _38\"> </span>accordo <span class=\"_ _38\"> </span>con <span class=\"_ _42\"> </span>le <span class=\"_ _38\"> </span>disposizioni<span class=\"_ _30\"></span> <span class=\"_ _42\"> </span>contenute <span class=\"_ _38\"> </span>nell\u2019IFRS <span class=\"_ _38\"> </span>3 <span class=\"_ _38\"> </span><span class=\"ff6\">Aggregazioni <span class=\"_ _38\"> </span>aziendali, <span class=\"_ _38\"> </span><span class=\"ff3\">secondo <span class=\"_ _38\"> </span>il <span class=\"_ _38\"> </span>metodo<span class=\"_ _2ba\"> </span></span></span>Media<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>dei<span class=\"_ _4\"></span> 12 mesi<span class=\"_ _2ba\"> </span>Punt<span class=\"_ _4\"></span>ua<span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>al<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>31<span class=\"_ _2ba\"> </span>di<span class=\"_ _4\"></span>cembre<span class=\"_ _2ba\"> </span>Media<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>dei<span class=\"_ _4\"></span> 12 mesi<span class=\"_ _2ba\"> </span>Punt<span class=\"_ _4\"></span>ua<span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>al<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>31<span class=\"_ _2ba\"> </span>di<span class=\"_ _4\"></span>cembre<span class=\"_ _2ba\"> </span>Rin<span class=\"_ _4\"></span>gg<span class=\"_ _30\"></span>i<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>mal<span class=\"_ _4\"></span>esi<span class=\"_ _1a4\"> </span>4,93<span class=\"_ _1\"></span>16<span class=\"_ _18a\"> </span>5,077<span class=\"_ _1\"></span>5<span class=\"_ _11d\"> </span>4,6292<span class=\"_ _18a\"> </span>4,6<span class=\"_ _1\"></span>984<span class=\"_ _2ba\"> </span>Doll<span class=\"_ _4\"></span>ari<span class=\"_ _4\"></span> s<span class=\"_ _4\"></span>tat<span class=\"_ _4\"></span>un<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ten<span class=\"_ _4\"></span>si <span class=\"_ _1a5\"> </span>1,08<span class=\"_ _1\"></span>16<span class=\"_ _18a\"> </span>1,105<span class=\"_ _1\"></span>0<span class=\"_ _11d\"> </span>1,0539<span class=\"_ _18a\"> </span>1,0<span class=\"_ _1\"></span>666<span class=\"_ _2ba\"> </span>31.<span class=\"_ _30\"></span>12.20<span class=\"_ _30\"></span>22<span class=\"_ _2ba\"> </span>31.<span class=\"_ _30\"></span>12.20<span class=\"_ _30\"></span>23<span class=\"_ _2ba\"> </span><div class=\"c w8 h0 gs1f\"><div class=\"t m0 x1 h8 y118 ff5 fs4 fc0 sc0 ls0 ws0\">dell\u2019acquisizione<span class=\"_ _1\"></span> (<span class=\"ff6\">acquisition method<span class=\"ff3\">). Il costo di acquisto,<span class=\"_ _1\"></span> ovvero il corrispettivo trasferit<span class=\"_ _1\"></span>o, \u00e8 rappresentato<span class=\"_ _2ba\"> </span></span></span><span class=\"ff6\"><span class=\"ff3\"> </span></span></div><div class=\"t m0 x1 h8 y119 ff3 fs4 fc0 sc0 ls0 ws0\">dal <span class=\"_ _2a\"></span>v<span class=\"_ _4\"></span>alore <span class=\"_ _2a\"></span>corrente <span class=\"_ _2a\"></span>(<span class=\"ff6\">fair <span class=\"_ _34\"> </span>value</span>) <span class=\"_ _2a\"></span>alla <span class=\"_ _34\"></span>data<span class=\"_ _1\"></span> <span class=\"_ _34\"> </span>di <span class=\"_ _2a\"></span>acquisizione <span class=\"_ _2a\"></span>delle <span class=\"_ _34\"></span>attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _34\"> </span>cedute,<span class=\"_ _1\"></span> <span class=\"_ _2a\"></span>delle <span class=\"_ _34\"> </span>passivit\u00e0 <span class=\"_ _2a\"></span>sostenute <span class=\"_ _2a\"></span>o<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y11a ff5 fs4 fc0 sc0 ls0 ws0\">assunte, <span class=\"_ _2d\"></span>nonch\u00e9 <span class=\"_ _2d\"></span>degli <span class=\"_ _2d\"></span>strumenti <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>capitale <span class=\"_ _2d\"></span>emessi <span class=\"_ _2d\"></span>dall\u2019acquirente. <span class=\"_ _2d\"></span>Il <span class=\"_ _2d\"></span>costo <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>acquisto <span class=\"_ _2d\"></span>include <span class=\"_ _2d\"></span>il <span class=\"_ _2a\"></span><span class=\"ff6\">fair <span class=\"_ _2d\"></span>value<span class=\"_ _2ba\"> </span></span><span class=\"ff6\"><span class=\"ff3\"> </span></span></div><div class=\"t m0 x1 h8 y11b ff5 fs4 fc0 sc0 ls0 ws0\">delle eventuali attivit\u00e0 <span class=\"_ _1\"></span>e passivit\u00e0 per corrispetti<span class=\"_ _1\"></span>vi potenziali. I costi direttamente<span class=\"_ _1\"></span> attribuibili all\u2019acquisiz<span class=\"_ _1\"></span>ione<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y11c ff3 fs4 fc0 sc0 ls0 ws0\">sono rilevati a con<span class=\"_ _1\"></span>to economico.  </div><div class=\"t m0 x1 h8 y11d ff3 fs4 fc0 sc0 ls0 ws0\">Il <span class=\"_ _29\"> </span>costo <span class=\"_ _29\"> </span>di <span class=\"_ _37\"> </span>acquisto <span class=\"_ _29\"> </span>\u00e8 <span class=\"_ _29\"> </span>allocat<span class=\"_ _1\"></span>o <span class=\"_ _29\"> </span>rilevando <span class=\"_ _37\"> </span>le <span class=\"_ _29\"> </span>attivit\u00e0, <span class=\"_ _37\"> </span>le <span class=\"_ _29\"> </span>passivit\u00e0 <span class=\"_ _37\"> </span>e <span class=\"_ _29\"> </span>le <span class=\"_ _29\"> </span>passivit\u00e0 <span class=\"_ _29\"> </span>potenzial<span class=\"_ _1\"></span>i <span class=\"_ _29\"> </span>identificabili<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y11e ff5 fs4 fc0 sc0 ls0 ws0\">dell\u2019acquisita <span class=\"_ _37\"> </span>ai <span class=\"_ _37\"> </span>relativi <span class=\"_ _37\"> </span><span class=\"ff6\">fair <span class=\"_ _37\"> </span>value<span class=\"ff3\"> <span class=\"_ _37\"> </span></span></span>alla <span class=\"_ _37\"> </span>data <span class=\"_ _29\"> </span>di <span class=\"_ _37\"> </span>acquisizione, <span class=\"_ _37\"> </span>e <span class=\"_ _37\"> </span>l\u2019importo <span class=\"_ _37\"> </span>di <span class=\"_ _37\"> </span>qualsiasi <span class=\"_ _37\"> </span>partecipazione <span class=\"_ _37\"> </span>di<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y11f ff5 fs4 fc0 sc0 ls0 ws0\">minoranza, <span class=\"_ _2d\"></span>rispetto <span class=\"_ _2d\"></span>al <span class=\"_ _2d\"></span>v<span class=\"_ _4\"></span>alore <span class=\"_ _2d\"></span>netto <span class=\"_ _2f\"></span>degli <span class=\"_ _2d\"></span>importi <span class=\"_ _2d\"></span>delle <span class=\"_ _2d\"></span>att<span class=\"_ _4\"></span>ivit\u00e0 <span class=\"_ _2d\"></span>e <span class=\"_ _2f\"></span>passivit\u00e0 <span class=\"_ _2d\"></span>identificabil<span class=\"_ _1\"></span>i <span class=\"_ _2f\"></span>nell\u2019acquisita <span class=\"_ _2d\"></span>stessa<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y120 ff3 fs4 fc0 sc0 ls0 ws0\">valutate <span class=\"_ _30\"></span>al <span class=\"_ _1\"></span><span class=\"ff6\">fair <span class=\"_ _30\"></span>value<span class=\"ff3\">, <span class=\"_ _30\"></span>\u00e8 rile<span class=\"_ _1\"></span>vato <span class=\"_ _30\"></span>come a<span class=\"_ _30\"></span>vv<span class=\"_ _4\"></span>iamento,<span class=\"_ _1\"></span> <span class=\"_ _30\"></span>ovvero, s<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>negativo, <span class=\"_ _30\"></span>imputato <span class=\"_ _30\"></span>a <span class=\"_ _30\"></span>conto <span class=\"_ _30\"></span>eco<span class=\"_ _4\"></span>nomic<span class=\"_ _1\"></span>o. <span class=\"_ _1\"></span>Il <span class=\"_ _30\"></span>valore<span class=\"_ _2ba\"> </span></span></span><span class=\"ff6\"><span class=\"ff3\"> </span></span></div><div class=\"t m0 x1 h8 y121 ff3 fs4 fc0 sc0 ls0 ws0\">delle interessenze di t<span class=\"_ _1\"></span>erzi \u00e8 determinat<span class=\"_ _1\"></span>o in proporzione alle quot<span class=\"_ _1\"></span>e di partecipazione detenute dai terzi<span class=\"_ _1\"></span> nelle<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y122 ff5 fs4 fc0 sc0 ls0 ws0\">attivit\u00e0 nette id<span class=\"_ _1\"></span>entificabili dell\u2019acq<span class=\"_ _1\"></span>uisita, ovvero al lor<span class=\"_ _1\"></span>o <span class=\"ff6\">fair value<span class=\"ff3\"> alla data di acq<span class=\"_ _1\"></span>uisizione.<span class=\"_ _2ba\"> </span></span></span><span class=\"ff6\"><span class=\"ff3\"> </span></span></div><div class=\"t m0 x1 h8 y123 ff5 fs4 fc0 sc0 ls0 ws0\">Qualora l\u2019aggrega<span class=\"_ _1\"></span>zione azi<span class=\"_ _30\"></span>endale sia realizzata<span class=\"_ _1\"></span> in <span class=\"_ _1\"></span>pi\u00f9 fasi, le <span class=\"_ _30\"></span>quote partecipative <span class=\"_ _30\"></span>precedentemente detenut<span class=\"_ _30\"></span>e<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y124 ff3 fs4 fc0 sc0 ls0 ws0\">sarebbero ri<span class=\"_ _1\"></span>misurate al <span class=\"ff6\">fa<span class=\"_ _1\"></span>ir value<span class=\"ff3\"> <span class=\"_ _1\"></span><span class=\"ff5\">e l\u2019eventuale diff<span class=\"_ _1\"></span>erenza <span class=\"_ _30\"></span>(po<span class=\"_ _4\"></span>sitiva o n<span class=\"_ _1\"></span>egativa) i<span class=\"_ _1\"></span>mputata a <span class=\"_ _1\"></span>conto econo<span class=\"_ _1\"></span>mico.<span class=\"_ _2ba\"> </span></span></span></span><span class=\"ff6\"><span class=\"ff3\"><span class=\"ff5\"><span class=\"ff3\"> </span></span></span></span></div><div class=\"t m0 x1 h8 y125 ff5 fs4 fc0 sc0 ls0 ws0\">L\u2019eventuale corrispettivo potenziale <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"></span>rilevato al <span class=\"_ _2d\"></span><span class=\"ff6\">fair value<span class=\"ff3\"> <span class=\"_ _4\"></span>alla <span class=\"_ _4\"></span>data <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>acquisizione. Le <span class=\"_ _4\"></span>variazioni <span class=\"_ _4\"></span>successive<span class=\"_ _2ba\"> </span></span></span><span class=\"ff6\"><span class=\"ff3\"> </span></span></div><div class=\"t m0 x1 h8 y126 ff3 fs4 fc0 sc0 ls0 ws0\">del <span class=\"_ _2f\"></span><span class=\"ff6\">fair <span class=\"_ _2a\"></span>value</span> <span class=\"_ _2f\"></span>del <span class=\"_ _2f\"></span>corrispettivo <span class=\"_ _2f\"></span>potenziale, <span class=\"_ _2f\"></span>classificato <span class=\"_ _2f\"></span>come <span class=\"_ _2f\"></span>strumento <span class=\"_ _2f\"></span>finanziario <span class=\"_ _2f\"></span>ai <span class=\"_ _2a\"></span>sensi <span class=\"_ _2d\"></span>di <span class=\"_ _2a\"></span>IFRS <span class=\"_ _2f\"></span>9, <span class=\"_ _2a\"></span>sono<span class=\"_ _2ba\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m0 x1 h8 y127 ff3 fs4 fc0 sc0 ls0 ws0\">rilevate  a  conto  ec<span class=\"_ _1\"></span>onomico<span class=\"ls10\">.  </span>I  corrispettivi  potenzi<span class=\"_ _30\"></span>ali  classificati  come  strumento  di  capitale<span class=\"_ _30\"></span> <span class=\"_ _37\"> </span>non  sono<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y128 ff3 fs4 fc0 sc0 ls0 ws0\">rimisurati e vengon<span class=\"_ _1\"></span>o contabilizz<span class=\"_ _1\"></span>ati direttamente nel P<span class=\"_ _1\"></span>atrimonio Netto.    </div><div class=\"t m0 x1 h8 y129 ff3 fs4 fc0 sc0 ls0 ws0\">Nel caso <span class=\"_ _4\"></span>in cui i <span class=\"_ _4\"></span><span class=\"ff6\">fair value</span> delle <span class=\"_ _4\"></span>attivit\u00e0, delle passivit\u00e0 e delle passivit\u00e0 potenziali possano determinarsi solo<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y135 ff5 fs4 fc0 sc0 ls0 ws0\">provvisoriamente,<span class=\"_ _1\"></span> l\u2019ag<span class=\"_ _1\"></span>gregazione <span class=\"_ _30\"></span>aziendale \u00e8 <span class=\"_ _30\"></span>rilevata <span class=\"_ _30\"></span>utilizzando tali <span class=\"_ _30\"></span>valori <span class=\"_ _1\"></span>provvisori. <span class=\"_ _30\"></span>Le eventuali<span class=\"_ _1\"></span> re<span class=\"_ _1\"></span>ttifiche,<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y136 ff3 fs4 fc0 sc0 ls0 ws0\">derivanti dal <span class=\"_ _4\"></span>completamen<span class=\"_ _1\"></span>to <span class=\"_ _4\"></span>del processo di <span class=\"_ _4\"></span>valutazione, <span class=\"_ _4\"></span>sono rilevate entro 12 <span class=\"_ _4\"></span>mesi <span class=\"_ _4\"></span>a partire <span class=\"_ _4\"></span>dalla data di<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y137 ff3 fs4 fc0 sc0 ls0 ws0\">acquisizione, ride<span class=\"_ _1\"></span>terminand<span class=\"_ _1\"></span>o i dati comparativi.<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y138 ff5 fs4 fc0 sc0 ls0 ws0\">L\u2019avviamento <span class=\"_ _2d\"></span>emergente <span class=\"_ _2d\"></span>dall\u2019acquisiz<span class=\"_ _1\"></span>ione <span class=\"_ _2f\"></span>di <span class=\"_ _2d\"></span>societ\u00e0 <span class=\"_ _2d\"></span>controllate, <span class=\"_ _2f\"></span>rappresenta <span class=\"_ _2d\"></span>l\u2019eccedenz<span class=\"_ _1\"></span>a <span class=\"_ _2d\"></span>del <span class=\"_ _2f\"></span>corrispettivo<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y139 ff3 fs4 fc0 sc0 ls0 ws0\">corrisposto, <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>alutato <span class=\"_ _2d\"></span>al <span class=\"_ _2d\"></span><span class=\"ff6\">fair <span class=\"_ _2d\"></span>value</span> <span class=\"_ _2d\"></span>alla <span class=\"_ _4\"></span>data <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>acquisizione, <span class=\"_ _2d\"></span>rispetto <span class=\"_ _4\"></span>al <span class=\"_ _2d\"></span>valore <span class=\"_ _2d\"></span>netto <span class=\"_ _2d\"></span>delle <span class=\"_ _2d\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _2d\"></span>e <span class=\"_ _2d\"></span>passivit\u00e0<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y13a ff5 fs4 fc0 sc0 ls0 ws0\">identificabili <span class=\"_ _4\"></span>nell\u2019acquisita <span class=\"_ _2d\"></span>stessa <span class=\"_ _4\"></span>valutate <span class=\"_ _2d\"></span>al <span class=\"_ _2d\"></span><span class=\"ff6\">fair <span class=\"_ _2d\"></span>value</span>. <span class=\"_ _4\"></span>Do<span class=\"_ _4\"></span>po <span class=\"_ _2d\"></span>la <span class=\"_ _4\"></span>rilevazione <span class=\"_ _2d\"></span>iniziale, <span class=\"_ _4\"></span>l\u2019avviamento <span class=\"_ _2d\"></span>non <span class=\"_ _2d\"></span>vien<span class=\"_ _1\"></span>e<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y13b ff3 fs4 fc0 sc0 ls0 ws0\">assoggettato <span class=\"_ _2f\"></span>ad <span class=\"_ _2a\"></span>ammortamento, <span class=\"_ _2f\"></span>ma <span class=\"_ _2a\"></span>sottopost<span class=\"_ _1\"></span>o <span class=\"_ _2a\"></span>a <span class=\"_ _2a\"></span>verifica <span class=\"_ _2f\"></span>almeno <span class=\"_ _2a\"></span>annuale <span class=\"_ _2f\"></span>di <span class=\"_ _2a\"></span>recuperabilit\u00e0. <span class=\"_ _2f\"></span>Al <span class=\"_ _2a\"></span>fine <span class=\"_ _2a\"></span>della<span class=\"_ _2ba\"> </span><span class=\"_ _30\"></span> </div><div class=\"t m0 x1 h8 y13c ff3 fs4 fc0 sc0 ls0 ws0\">verifica <span class=\"_ _29\"> </span>della <span class=\"_ _29\"> </span>riduzione <span class=\"_ _29\"> </span>di <span class=\"_ _29\"> </span>valore <span class=\"_ _3f\"> </span>(<span class=\"ff6\">impairment<span class=\"ff5\">), <span class=\"_ _29\"> </span>l\u2019avviament<span class=\"_ _1\"></span>o <span class=\"_ _29\"> </span>acquisito <span class=\"_ _29\"> </span>n<span class=\"_ _4\"></span>ell\u2019a<span class=\"_ _1\"></span>mbito <span class=\"_ _29\"> </span>di <span class=\"_ _29\"> </span>un\u2019aggregazione<span class=\"_ _2ba\"> </span></span></span><span class=\"ff6\"><span class=\"ff5\"> </span></span></div><div class=\"t m0 x1 h8 y13d ff3 fs4 fc0 sc0 ls0 ws0\">aziendale <span class=\"_ _30\"></span>\u00e8 allocat<span class=\"_ _1\"></span>o, dalla<span class=\"_ _1\"></span> d<span class=\"_ _30\"></span>ata di <span class=\"_ _1\"></span>acquisizione,<span class=\"_ _1\"></span> a <span class=\"_ _30\"></span>ciascuna <span class=\"_ _30\"></span>unit\u00e0 gen<span class=\"_ _1\"></span>eratrice <span class=\"_ _1\"></span>di <span class=\"_ _30\"></span>flussi di <span class=\"_ _30\"></span>cassa (<span class=\"ff6\">cash<span class=\"_ _1\"></span> gene<span class=\"_ _30\"></span>rating<span class=\"_ _2ba\"> </span></span><span class=\"ff6\"> </span></div><div class=\"t m0 x1 h8 y13e ff6 fs4 fc0 sc0 ls0 ws0\">unit<span class=\"ff3\"> <span class=\"ff5\">o <span class=\"_ _4\"></span>CGU) del Gruppo in cui si <span class=\"_ _4\"></span>prevedono benefici derivanti dalle sinergie dell\u2019aggregazione, a prescinder<span class=\"_ _1\"></span>e<span class=\"_ _2ba\"> </span></span></span><span class=\"ff3\"><span class=\"ff5\"> </span></span></div><div class=\"t m0 x1 h8 y13f ff5 fs4 fc0 sc0 ls0 ws0\">dal fatto che altre<span class=\"_ _1\"></span> attivit\u00e0 o passivit\u00e0<span class=\"_ _1\"></span> dell\u2019entit\u00e0 acquisi<span class=\"_ _1\"></span>ta siano assegnate a <span class=\"_ _1\"></span>tali unit\u00e0. <span class=\"ff3\"> </span></div><div class=\"t m0 x1 h8 y140 ff3 fs4 fc0 sc0 ls0 ws0\">Una <span class=\"_ _2d\"></span>CGU <span class=\"_ _2d\"></span>rappresenta <span class=\"_ _2d\"></span>il <span class=\"_ _2d\"></span>pi<span class=\"_ _1\"></span>\u00f9 <span class=\"_ _2d\"></span>piccolo <span class=\"_ _2d\"></span>gruppo <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>attivit\u00e0 <span class=\"_ _2d\"></span>che <span class=\"_ _2d\"></span>genera <span class=\"_ _2d\"></span>flussi <span class=\"_ _4\"></span>finanziari <span class=\"_ _2d\"></span>largamente <span class=\"_ _2d\"></span>indipendenti.<span class=\"_ _2ba\"> </span><span class=\"_ _30\"></span> </div><div class=\"t m0 x1 h8 y141 ff3 fs4 fc0 sc0 ls0 ws0\">Nel <span class=\"_ _2f\"></span>processo <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>individuazione <span class=\"_ _2d\"></span>delle <span class=\"_ _2f\"></span>predette <span class=\"_ _2f\"></span>CGU, <span class=\"_ _2f\"></span>il <span class=\"_ _2f\"></span>management <span class=\"_ _2f\"></span>ha <span class=\"_ _2f\"></span>tenuto <span class=\"_ _2f\"></span>conto <span class=\"_ _2f\"></span>della <span class=\"_ _2d\"></span>natura <span class=\"_ _2f\"></span>specifica<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y142 ff5 fs4 fc0 sc0 ls0 ws0\">dell\u2019attivit\u00e0 <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>del <span class=\"_ _2d\"></span><span class=\"ff6\">busine<span class=\"_ _1\"></span>ss<span class=\"ff3\"> <span class=\"_ _4\"></span>cui <span class=\"_ _4\"></span>appartiene <span class=\"_ _4\"></span>(aree <span class=\"_ _4\"></span>di</span> <span class=\"_ _2d\"></span>busin<span class=\"_ _1\"></span>ess<span class=\"ff3\">, <span class=\"_ _4\"></span>normativa <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>riferimento, <span class=\"_ _4\"></span>ecc.) <span class=\"_ _4\"></span>verificando <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>i<span class=\"_ _2ba\"> </span></span></span><span class=\"ff6\"><span class=\"ff3\"> </span></span></div><div class=\"t m0 x1 h8 y143 ff3 fs4 fc0 sc0 ls0 ws0\">flussi <span class=\"_ _1\"></span>finanziari <span class=\"_ _30\"></span>in entrata<span class=\"_ _30\"></span> derivanti<span class=\"_ _1\"></span> da <span class=\"_ _30\"></span>un g<span class=\"_ _1\"></span>ruppo d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _30\"></span>fossero s<span class=\"_ _1\"></span>trettamente <span class=\"_ _30\"></span>indipendenti <span class=\"_ _30\"></span>e ampiamen<span class=\"_ _1\"></span>te<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y85 ff3 fs4 fc0 sc0 ls0 ws0\">autonomi da <span class=\"_ _1\"></span>quelli deri<span class=\"_ _1\"></span>vanti da <span class=\"_ _1\"></span>altre attivi<span class=\"_ _1\"></span>t\u00e0 (o g<span class=\"_ _1\"></span>ruppi di <span class=\"_ _1\"></span>attivit\u00e0). Inoltre, <span class=\"_ _1\"></span>le attivit<span class=\"_ _30\"></span>\u00e0 incluse in ogni <span class=\"_ _1\"></span>CGU sono<span class=\"_ _2ba\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m0 x1 h8 y144 ff3 fs4 fc0 sc0 ls0 ws0\">state individuate anche sull<span class=\"_ _1\"></span>a base delle modalit\u00e0 attra<span class=\"_ _1\"></span>verso le quali il management le moni<span class=\"_ _1\"></span>tora e le gestisce<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y145 ff5 fs4 fc0 sc0 ls0 ws0\">nell\u2019ambito del prop<span class=\"_ _1\"></span>rio modello di <span class=\"ff6\">business<span class=\"ff3\">.<span class=\"_ _2ba\"> </span></span></span><span class=\"ff6\"><span class=\"ff3\"><span class=\"_ _30\"></span> </span></span></div><div class=\"t m0 x1 h8 y146 ff5 fs4 fc0 sc0 ls0 ws0\">Se <span class=\"_ _34\"></span>l\u2019avvia<span class=\"_ _1\"></span>mento <span class=\"_ _34\"></span>\u00e8 <span class=\"_ _2a\"></span>stato <span class=\"_ _34\"> </span>allocato <span class=\"_ _2a\"></span>a <span class=\"_ _34\"> </span>un\u2019unit\u00e0 <span class=\"_ _2a\"></span>generatrice <span class=\"_ _2a\"></span>di <span class=\"_ _34\"> </span>flussi <span class=\"_ _34\"></span>finanziar<span class=\"_ _1\"></span>i <span class=\"_ _34\"></span>e <span class=\"_ _2a\"></span>l\u2019entit\u00e0 <span class=\"_ _34\"> </span>dismette <span class=\"_ _2a\"></span>parte <span class=\"_ _34\"> </span>delle<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y147 ff5 fs4 fc0 sc0 ls0 ws0\">attivit\u00e0 <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>tale <span class=\"_ _2f\"></span>unit\u00e0, <span class=\"_ _2d\"></span>l\u2019avviamento <span class=\"_ _2d\"></span>associato <span class=\"_ _2d\"></span>all\u2019attivit\u00e0 <span class=\"_ _2d\"></span>dismessa <span class=\"_ _2d\"></span>\u00e8 <span class=\"_ _2f\"></span>incluso <span class=\"_ _2f\"></span>nel <span class=\"_ _2d\"></span>valore <span class=\"_ _2f\"></span>contabile <span class=\"_ _2d\"></span>dell\u2019attivit\u00e0<span class=\"_ _2ba\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m0 x1 h8 y148 ff5 fs4 fc0 sc0 ls0 ws0\">quando <span class=\"_ _2d\"></span>si <span class=\"_ _2d\"></span>determina <span class=\"_ _2d\"></span>l\u2019utile <span class=\"_ _2d\"></span>o <span class=\"_ _2f\"></span>la <span class=\"_ _2f\"></span>perdita <span class=\"_ _2d\"></span>della <span class=\"_ _2d\"></span>dismissione. <span class=\"_ _2d\"></span>L\u2019avviam<span class=\"_ _1\"></span>ento <span class=\"_ _2d\"></span>associato <span class=\"_ _2d\"></span>con <span class=\"_ _2d\"></span>l\u2019attivit\u00e0 <span class=\"_ _2d\"></span>dismessa <span class=\"_ _2d\"></span>\u00e8<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y149 ff5 fs4 fc0 sc0 ls0 ws0\">determinato sulla <span class=\"_ _4\"></span>base dei <span class=\"_ _4\"></span>valori <span class=\"_ _4\"></span>relativi all\u2019attivit\u00e0 dismessa <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>della parte m<span class=\"_ _4\"></span>antenuta nell\u2019unit\u00e0 generatrice<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y15e ff3 fs4 fc0 sc0 ls0 ws0\">di flussi finanziar<span class=\"_ _1\"></span>i. </div><div class=\"t m0 x1 h8 y2e7 ff3 fs4 fc0 sc0 ls0 ws0\"> </div></div>Area di consolida<span class=\"_ _1\"></span>mento L\u2019area di consolida<span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>ento al 31 dice<span class=\"_ _1\"></span>mbre 20<span class=\"ff3\">23 non ha sub<span class=\"_ _1\"></span>ito variazioni rispett<span class=\"_ _1\"></span>o <span class=\"ff5\">all\u2019esercizio precedent<span class=\"_ _30\"></span>e<span class=\"_ _4\"></span><span class=\"ff3 ls10\">. </span></span></span>Le <span class=\"_ _4\"></span>societ\u00e0 <span class=\"_ _4\"></span>incluse <span class=\"_ _4\"></span>nell\u2019area <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>consolidamento <span class=\"_ _4\"></span>sono <span class=\"_ _4\"></span>riportate <span class=\"_ _4\"></span>nella <span class=\"_ _4\"></span>seguente <span class=\"_ _4\"></span>tabella <span class=\"_ _4\"></span>con <span class=\"_ _4\"></span>evidenza <span class=\"_ _4\"></span>dei <span class=\"_ _2d\"></span>valori<span class=\"_ _2ba\"> </span>del capitale sociale al<span class=\"_ _30\"></span> 31 dicembre 2023 espressi in <span class=\"_ _1\"></span>migliaia di euro e la p<span class=\"_ _1\"></span>ercentuale di partecip<span class=\"_ _1\"></span>azione: dire<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>a <span class=\"_ _1a6\"> </span>di g<span class=\"_ _1\"></span>r<span class=\"_ _4\"></span>uppo<span class=\"_ _2ba\"> </span>Te<span class=\"_ _30\"></span>c<span class=\"_ _4\"></span>hno<span class=\"_ _4\"></span> Sky S.r.l<span class=\"_ _2d\"></span>.<span class=\"_ _18\"> </span>Rom<span class=\"_ _1\"></span>a<span class=\"_ _ba\"> </span>Servi<span class=\"_ _2d\"></span>zi<span class=\"_ _d2\"> </span>euro<span class=\"_ _91\"> </span>I<span class=\"_ _2d\"></span>nte<span class=\"_ _30\"></span>gra<span class=\"_ _2d\"></span>l<span class=\"_ _2d\"></span>e<span class=\"_ _17c\"> </span>1<span class=\"_ _4\"></span>.60<span class=\"_ _4\"></span>0<span class=\"_ _1a7\"></span><span class=\"ls74\">                  <span class=\"ls0\"> <span class=\"_ _cd\"> </span><span class=\"ls75\">100%<span class=\"_ _194\"> </span>100%<span class=\"_ _2ba\"> </span></span></span></span>D-Fl<span class=\"_ _2d\"></span>i<span class=\"_ _2d\"></span>ght<span class=\"_ _1\"></span> S.p.A<span class=\"_ _30\"></span>.<span class=\"_ _f1\"> </span>Roma<span class=\"_ _ba\"> </span>Se<span class=\"_ _30\"></span>r<span class=\"_ _4\"></span>vi<span class=\"_ _2d\"></span>zi<span class=\"_ _d2\"> </span>eur<span class=\"_ _4\"></span>o<span class=\"_ _18d\"> </span>I<span class=\"_ _2d\"></span>nte<span class=\"_ _30\"></span>gr<span class=\"_ _4\"></span>a<span class=\"_ _2d\"></span>l<span class=\"_ _4\"></span>e<span class=\"_ _101\"> </span><span class=\"ls75\">50<span class=\"_ _1a8\"></span><span class=\"ls74\">                        <span class=\"ls0\"> <span class=\"_ _106\"> </span><span class=\"ls75\">60%<span class=\"_ _be\"> </span>60%<span class=\"_ _2ba\"> </span></span></span></span></span>Ena<span class=\"_ _4\"></span>v As<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span>a<span class=\"_ _2d\"></span> Pa<span class=\"_ _2d\"></span>ci<span class=\"_ _2d\"></span>fi<span class=\"_ _2d\"></span>c<span class=\"_ _2ba\"> </span>Kua<span class=\"_ _2d\"></span>l<span class=\"_ _2d\"></span>a<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>L<span class=\"_ _1\"></span>umpuSe<span class=\"_ _30\"></span>r<span class=\"_ _2d\"></span>vi<span class=\"_ _2d\"></span>zi<span class=\"_ _a2\"> </span>r<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span>nggi<span class=\"_ _4\"></span>t m<span class=\"_ _1\"></span>a<span class=\"_ _2d\"></span>l<span class=\"_ _4\"></span>es<span class=\"_ _4\"></span>i<span class=\"_ _b6\"> </span>I<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>te<span class=\"_ _30\"></span>gra<span class=\"_ _2d\"></span>l<span class=\"_ _2d\"></span>e<span class=\"_ _153\"> </span><span class=\"ls75\">127<span class=\"_ _1a8\"></span><span class=\"ls74\">                     <span class=\"ls0\"> <span class=\"_ _e6\"> </span><span class=\"ls75\">100%<span class=\"_ _1a9\"> </span>100%<span class=\"_ _2ba\"> </span></span></span></span></span>Ena<span class=\"_ _4\"></span>v North A<span class=\"_ _1\"></span>tl<span class=\"_ _4\"></span>a<span class=\"_ _2d\"></span>nti<span class=\"_ _4\"></span>c<span class=\"_ _5c\"> </span>Mi<span class=\"_ _2d\"></span>a<span class=\"_ _4\"></span>mi<span class=\"_ _dd\"> </span>Se<span class=\"_ _30\"></span>r<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span>zi<span class=\"_ _7b\"> </span>dol<span class=\"_ _2d\"></span>l<span class=\"_ _2d\"></span>a<span class=\"_ _2d\"></span>ri<span class=\"_ _2d\"></span> s<span class=\"_ _2d\"></span>ta<span class=\"_ _4\"></span>tuni<span class=\"_ _2d\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ns<span class=\"_ _2d\"></span>i<span class=\"_ _d9\"> </span>I<span class=\"_ _2d\"></span>nte<span class=\"_ _30\"></span>gra<span class=\"_ _2d\"></span>l<span class=\"_ _2d\"></span>e<span class=\"_ _f1\"> </span>44<span class=\"_ _4\"></span>.97<span class=\"_ _4\"></span>4<span class=\"_ _1a7\"></span><span class=\"ls74\">                <span class=\"ls0\"> <span class=\"_ _157\"> </span><span class=\"ls75\">100%<span class=\"_ _1a9\"> </span>100%<span class=\"_ _2ba\"> </span></span></span></span>I<span class=\"_ _4\"></span>DS Ai<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>Na<span class=\"_ _4\"></span>v S.r<span class=\"_ _4\"></span>.l<span class=\"_ _4\"></span>.<span class=\"_ _a2\"> </span>Roma<span class=\"_ _ba\"> </span>Servi<span class=\"_ _2d\"></span>zi<span class=\"_ _d2\"> </span>euro<span class=\"_ _91\"> </span>I<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>te<span class=\"_ _30\"></span>gra<span class=\"_ _2d\"></span>l<span class=\"_ _2d\"></span>e<span class=\"_ _153\"> </span><span class=\"ls75\">500<span class=\"_ _1a8\"></span><span class=\"ls74\">                     <span class=\"ls0\"> <span class=\"_ _e6\"> </span><span class=\"ls75\">100%<span class=\"_ _1a9\"> </span>100%<span class=\"_ _2ba\"> </span></span></span></span></span>Capi<span class=\"_ _30\"></span>t<span class=\"_ _4\"></span>ale Soc<span class=\"_ _30\"></span>ial<span class=\"_ _30\"></span>e<span class=\"_ _2ba\"> </span>%<span class=\"_ _30\"></span> <span class=\"_ _4\"></span>di pa<span class=\"_ _30\"></span>r<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ci<span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>zione<span class=\"_ _2ba\"> </span>At<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>ivi<span class=\"_ _1\"></span>t<span class=\"_ _4\"></span>\u00e0 s<span class=\"_ _30\"></span>volt<span class=\"_ _4\"></span>a<span class=\"_ _2ba\"> </span>Val<span class=\"_ _1\"></span>ut<span class=\"_ _4\"></span>a<span class=\"_ _2ba\"> </span>Denom<span class=\"_ _4\"></span>ina<span class=\"_ _30\"></span>zione<span class=\"_ _2ba\"> </span>Sede<span class=\"_ _2ba\"> </span>M<span class=\"_ _1\"></span>e<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>odo di<span class=\"_ _2ba\"> </span>c<span class=\"_ _1\"></span>onsol<span class=\"_ _1\"></span>ida<span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>nt<span class=\"_ _4\"></span>o",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-610": {
   "value": "3.<span class=\"ffb ls0\"> <span class=\"_ _42\"> </span><span class=\"ff3\">Principi e area di consolidamento </span></span>Societ\u00e0 controll<span class=\"_ _1\"></span>ate<span class=\"_ _2ba\"> </span>Il <span class=\"_ _2a\"></span><span class=\"ls0\">Bilancio <span class=\"_ _2a\"></span>Consolidato <span class=\"_ _2a\"></span>include, <span class=\"_ _2a\"></span>oltre <span class=\"_ _2a\"></span>alla <span class=\"_ _2a\"></span>Capogruppo, <span class=\"_ _2a\"></span>le <span class=\"_ _2a\"></span>societ\u00e0 <span class=\"_ _2a\"></span>sulle <span class=\"_ _2a\"></span>quali <span class=\"_ _2a\"></span>la <span class=\"_ _2a\"></span>stessa <span class=\"_ _2a\"></span>esercita <span class=\"_ _2a\"></span>il <span class=\"_ _2a\"></span>controllo,<span class=\"_ _2ba\"> </span></span>direttamente <span class=\"_ _2d\"></span>o <span class=\"_ _2f\"></span>indirettamente <span class=\"_ _2d\"></span>attraverso <span class=\"_ _2d\"></span>le <span class=\"_ _2f\"></span>proprie <span class=\"_ _2d\"></span>controllate, <span class=\"_ _2f\"></span>a <span class=\"_ _2d\"></span>partire <span class=\"_ _2f\"></span>dalla <span class=\"_ _2d\"></span>data <span class=\"_ _2a\"></span>in <span class=\"_ _2d\"></span>cui <span class=\"_ _2f\"></span>lo <span class=\"_ _2f\"></span>stesso <span class=\"_ _2d\"></span>viene<span class=\"_ _2ba\"> </span>acquisito e sin<span class=\"_ _1\"></span>o alla data in cui tale<span class=\"_ _1\"></span> controllo cessa, in <span class=\"_ _1\"></span>accordo con il principi<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> IFRS 10.<span class=\"_ _2ba\"> </span>Il <span class=\"_ _2f\"></span>controllo <span class=\"_ _2d\"></span>si <span class=\"_ _2a\"></span>ottiene <span class=\"_ _2d\"></span>quando <span class=\"_ _2f\"></span>il <span class=\"_ _2f\"></span>Gruppo <span class=\"_ _2d\"></span>\u00e8 <span class=\"_ _2a\"></span>esposto <span class=\"_ _2d\"></span>o <span class=\"_ _2f\"></span>ha <span class=\"_ _2f\"></span>diritto <span class=\"_ _2f\"></span>a <span class=\"_ _2f\"></span>rendimenti <span class=\"_ _2d\"></span>variabili, <span class=\"_ _2d\"></span>derivanti <span class=\"_ _2f\"></span>dal <span class=\"_ _2f\"></span>proprio<span class=\"_ _2ba\"> </span>rapporto <span class=\"_ _4\"></span>con <span class=\"_ _2d\"></span>l\u2019entit\u00e0 <span class=\"_ _4\"></span>oggetto <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>investiment<span class=\"_ _1\"></span>o <span class=\"_ _4\"></span>e, <span class=\"_ _2d\"></span>nel <span class=\"_ _2d\"></span>conte<span class=\"_ _1\"></span>mpo, <span class=\"_ _2d\"></span>ha <span class=\"_ _4\"></span>la <span class=\"_ _2d\"></span>capaci<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _2d\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>incidere <span class=\"_ _4\"></span>su <span class=\"_ _2d\"></span>tali <span class=\"_ _4\"></span>rendimenti<span class=\"_ _2ba\"> </span>esercitando il pr<span class=\"_ _1\"></span>oprio potere su tal<span class=\"_ _1\"></span>e entit\u00e0.<span class=\"_ _2ba\"> </span>Specificatament<span class=\"_ _1\"></span>e, il Gruppo contr<span class=\"_ _1\"></span>olla una partecipata<span class=\"_ _1\"></span> se, e solo se, il Grup<span class=\"_ _1\"></span>po ha:<span class=\"_ _2ba\"> </span>\u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff5\">il potere <span class=\"_ _4\"></span>sull\u2019entit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>oggetto di investimento (ovvero detiene validi <span class=\"_ _4\"></span>diritti che gli conferiscono <span class=\"_ _4\"></span>la capacit\u00e0<span class=\"_ _2ba\"> </span></span></span>attuale di diriger<span class=\"_ _1\"></span>e le attivit\u00e0 rilevan<span class=\"_ _30\"></span>ti dell\u2019entit\u00e0 oggetto di inves<span class=\"_ _1\"></span>timento);<span class=\"_ _2ba\"> </span>\u25aa<span class=\"ffb\"> <span class=\"_ _3a\"> </span><span class=\"ff5\">l\u2019espos<span class=\"_ _4\"></span>izione <span class=\"_ _1\"></span>o i diritti a ren<span class=\"_ _1\"></span>dimenti variabili deri<span class=\"_ _1\"></span>vanti dal rapport<span class=\"_ _1\"></span>o con l\u2019entit\u00e0 og<span class=\"_ _1\"></span>getto di investiment<span class=\"_ _1\"></span>o; </span></span>\u25aa<span class=\"ffb\"> <span class=\"_ _3a\"> </span><span class=\"ff5\">la capacit\u00e0 di<span class=\"_ _1\"></span> esercita<span class=\"_ _1\"></span>re il <span class=\"_ _1\"></span>proprio <span class=\"_ _30\"></span>potere sull\u2019entit\u00e0<span class=\"_ _30\"></span> oggetto di<span class=\"_ _1\"></span> investi<span class=\"_ _1\"></span>mento per<span class=\"_ _30\"></span> incidere <span class=\"_ _1\"></span>sull\u2019ammontare<span class=\"_ _2ba\"> </span></span></span>dei suoi rendim<span class=\"_ _1\"></span>enti. Generalmente, vi \u00e8 <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>presunzione che <span class=\"_ _4\"></span>la maggioranza dei <span class=\"_ _4\"></span>diritti <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>voto comporti il <span class=\"_ _4\"></span>co<span class=\"_ _4\"></span>ntrollo. A <span class=\"_ _4\"></span>supporto di<span class=\"_ _2ba\"> </span>tale <span class=\"_ _30\"></span>presunzione, <span class=\"_ _3e\"></span>quando <span class=\"_ _30\"></span>il <span class=\"_ _30\"></span>Gruppo <span class=\"_ _30\"></span>detiene <span class=\"_ _3e\"></span>m<span class=\"_ _4\"></span>eno <span class=\"_ _30\"></span>della <span class=\"_ _30\"></span>maggioranza <span class=\"_ _3e\"></span>dei <span class=\"_ _30\"></span>diritti <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>voto <span class=\"_ _3e\"></span>o <span class=\"_ _1\"></span>diritti <span class=\"_ _30\"></span>simili, <span class=\"_ _3e\"></span>il <span class=\"_ _30\"></span>Gruppo<span class=\"_ _2ba\"> </span>considera <span class=\"_ _2a\"></span>tutti <span class=\"_ _34\"> </span>i <span class=\"_ _2a\"></span>fatti <span class=\"_ _34\"> </span>e <span class=\"_ _34\"> </span>le <span class=\"_ _2a\"></span>cir<span class=\"ff5\">costanze <span class=\"_ _34\"></span>rile<span class=\"_ _1\"></span>vanti <span class=\"_ _34\"> </span>per <span class=\"_ _2a\"></span>stabilire <span class=\"_ _2a\"></span>se <span class=\"_ _34\"> </span>controlla <span class=\"_ _34\"></span>l\u2019<span class=\"_ _1\"></span>entit\u00e0 <span class=\"_ _34\"></span>ogget<span class=\"_ _1\"></span>to <span class=\"_ _34\"> </span>di <span class=\"_ _2a\"></span>investimento,<span class=\"_ _2ba\"> </span></span>inclusi: \u25aa<span class=\"ffb\"> <span class=\"_ _3a\"> </span><span class=\"ff3\">acco<span class=\"_ _4\"></span>rdi contrattuali<span class=\"_ _1\"></span> con altri titol<span class=\"_ _1\"></span>ari di diritti di<span class=\"_ _1\"></span> voto; </span></span>\u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff3\">diritti derivanti da ac<span class=\"_ _1\"></span>cordi contrattuali<span class=\"_ _30\"></span>;<span class=\"_ _4\"></span> </span></span>\u25aa<span class=\"ffb\"> <span class=\"_ _3a\"> </span><span class=\"ff3\">diritti di voto del Gruppo; </span></span>\u25aa<span class=\"ffb\"> <span class=\"_ _3a\"> </span><span class=\"ff3\">diritti di voto potenziali del Grup<span class=\"_ _1\"></span>po;<span class=\"_ _2ba\"> </span></span></span>\u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff3\">una combinazione d<span class=\"_ _1\"></span>ei precedenti fatti e<span class=\"_ _1\"></span> circostanze.<span class=\"_ _2ba\"> </span></span></span>Il <span class=\"_ _2d\"></span>Gruppo <span class=\"_ _2d\"></span>riconsidera <span class=\"_ _2d\"></span>se <span class=\"_ _2d\"></span>ha <span class=\"_ _2d\"></span>o <span class=\"_ _2d\"></span>meno <span class=\"_ _2d\"></span>il <span class=\"_ _2d\"></span>controllo <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>una <span class=\"_ _2d\"></span>partecipata<span class=\"_ _4\"></span> <span class=\"_ _2d\"></span>e <span class=\"_ _2d\"></span>se <span class=\"_ _2d\"></span>i <span class=\"_ _2d\"></span>fatti <span class=\"_ _2d\"></span>e <span class=\"_ _2f\"></span>le <span class=\"_ _2d\"></span>circostanze <span class=\"_ _2d\"></span>indican<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> <span class=\"_ _2d\"></span>che<span class=\"_ _2ba\"> </span>potrebbero es<span class=\"_ _1\"></span>sere interv<span class=\"_ _1\"></span>enuti dei cambia<span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>enti in <span class=\"_ _1\"></span>uno o pi\u00f9<span class=\"_ _1\"></span> dei tre <span class=\"_ _1\"></span>elementi ril<span class=\"_ _1\"></span>evanti ai <span class=\"_ _30\"></span>fini della definiz<span class=\"_ _1\"></span>ione<span class=\"_ _2ba\"> </span>di <span class=\"_ _34\"></span>controllo.<span class=\"_ _1\"></span> <span class=\"_ _34\"> </span>Il <span class=\"_ _2a\"></span>consolidamento <span class=\"_ _2a\"></span>di <span class=\"_ _34\"> </span>una <span class=\"_ _34\"></span>contr<span class=\"_ _1\"></span>ollata <span class=\"_ _34\"></span>ini<span class=\"_ _1\"></span>zia <span class=\"_ _34\"></span>quand<span class=\"_ _1\"></span>o <span class=\"_ _34\"> </span>il <span class=\"_ _34\"></span>Gruppo<span class=\"_ _1\"></span> <span class=\"_ _34\"> </span>ne <span class=\"_ _2a\"></span>ottiene <span class=\"_ _34\"></span>il <span class=\"_ _2a\"></span>controllo <span class=\"_ _2a\"></span>e <span class=\"_ _34\"> </span>cessa<span class=\"_ _2ba\"> </span>quando <span class=\"_ _2f\"></span>il <span class=\"_ _2f\"></span>Gruppo <span class=\"_ _2f\"></span>perde <span class=\"_ _2f\"></span>il <span class=\"_ _2f\"></span>controllo. <span class=\"_ _2f\"></span>Le <span class=\"_ _2a\"></span>atti<span class=\"_ _1\"></span>vit\u00e0, <span class=\"_ _2f\"></span>le <span class=\"_ _2f\"></span>passivit\u00e0, <span class=\"_ _2f\"></span>i <span class=\"_ _2f\"></span>ricavi <span class=\"_ _2f\"></span>ed <span class=\"_ _2a\"></span>i <span class=\"_ _2d\"></span>costi <span class=\"_ _2a\"></span>della <span class=\"_ _2f\"></span>controllata<span class=\"_ _1\"></span> <span class=\"_ _2f\"></span>acquisita <span class=\"_ _2f\"></span>o<span class=\"_ _2ba\"> </span>ceduta <span class=\"_ _34\"> </span>nel <span class=\"_ _2a\"></span>corso <span class=\"_ _34\"> </span>dell\u2019eserciz<span class=\"_ _1\"></span>io <span class=\"_ _34\"> </span>sono <span class=\"_ _34\"> </span>inclusi<span class=\"_ _1\"></span> <span class=\"_ _34\"> </span>nel <span class=\"_ _34\"> </span><span class=\"ff3\">bilancio <span class=\"_ _2a\"></span>co<span class=\"_ _4\"></span>nsolidato<span class=\"_ _1\"></span> <span class=\"_ _34\"> </span>dalla <span class=\"_ _34\"> </span>data <span class=\"_ _2a\"></span>in <span class=\"_ _34\"> </span>cui <span class=\"_ _34\"> </span>il <span class=\"_ _34\"> </span>Gruppo <span class=\"_ _2a\"></span>ottiene <span class=\"_ _34\"> </span>il<span class=\"_ _2ba\"> </span></span>controllo fino alla data in<span class=\"_ _1\"></span> cui il Gru<span class=\"_ _1\"></span>ppo non esercita pi<span class=\"_ _1\"></span>\u00f9 il controllo sulla s<span class=\"_ _1\"></span>ociet\u00e0.<span class=\"_ _2ba\"> </span>Se il Gruppo perde il contr<span class=\"_ _1\"></span>ollo di una controllata, elim<span class=\"_ _1\"></span>ina le relative attivit\u00e0 e pas<span class=\"_ _30\"></span>siv<span class=\"_ _4\"></span>it\u00e0 e le altre comp<span class=\"_ _1\"></span>onenti<span class=\"_ _2ba\"> </span>di <span class=\"_ _3f\"> </span>patrimonio <span class=\"_ _3f\"> </span>netto, <span class=\"_ _29\"> </span>mentre <span class=\"_ _3c\"> </span>l\u2019even<span class=\"_ _1\"></span>tuale <span class=\"_ _3f\"> </span>utile <span class=\"_ _3f\"> </span>o <span class=\"_ _3f\"> </span>perdita <span class=\"_ _3f\"> </span>\u00e8 <span class=\"_ _3f\"> </span>rilevata <span class=\"_ _3f\"> </span>a <span class=\"_ _3c\"> </span>conto <span class=\"_ _29\"> </span>economico. <span class=\"_ _3f\"> </span>La <span class=\"_ _3f\"> </span>quota <span class=\"_ _29\"> </span>di<span class=\"_ _2ba\"> </span>partecipazione e<span class=\"_ _1\"></span>ventualmente mantenu<span class=\"_ _1\"></span>ta \u00e8 rilevata al <span class=\"ff6\">fair valu<span class=\"_ _1\"></span>e<span class=\"ff3\">.<span class=\"_ _2ba\"> </span></span></span>I <span class=\"_ _4\"></span>Bilanci <span class=\"_ _4\"></span>delle <span class=\"_ _4\"></span>societ\u00e0 <span class=\"_ _4\"></span>controllate sono <span class=\"_ _4\"></span>redatti <span class=\"_ _4\"></span>facendo riferimento <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>31 <span class=\"_ _4\"></span>dicembre <span class=\"_ _2d\"></span>2023, <span class=\"_ _4\"></span>data di <span class=\"_ _2d\"></span>riferim<span class=\"_ _1\"></span>ento<span class=\"_ _2ba\"> </span>del <span class=\"_ _2f\"></span>Bilancio <span class=\"_ _2f\"></span>Consolidato, <span class=\"_ _2d\"></span>appositamente <span class=\"_ _2d\"></span>predisposti <span class=\"_ _2d\"></span>e<span class=\"_ _4\"></span>d <span class=\"_ _2f\"></span>approvati <span class=\"_ _2f\"></span>dagli <span class=\"_ _2f\"></span>organi <span class=\"_ _2d\"></span>amministrativi <span class=\"_ _2f\"></span>delle <span class=\"_ _2d\"></span>singole<span class=\"_ _2ba\"> </span>entit\u00e0, <span class=\"_ _4\"></span>opportunamente <span class=\"_ _4\"></span>rettificati, <span class=\"_ _4\"></span>ove <span class=\"_ _4\"></span>necessario, <span class=\"_ _4\"></span>per <span class=\"_ _2d\"></span>uniformarli ai <span class=\"_ _2d\"></span>principi <span class=\"_ _4\"></span>contabili<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>applicati <span class=\"_ _4\"></span>dal <span class=\"_ _4\"></span>Gruppo<span class=\"_ _2ba\"> </span>ENAV<span class=\"ls10\">. </span>Le <span class=\"_ _2d\"></span>societ\u00e0 <span class=\"_ _2d\"></span>controllate, <span class=\"_ _2d\"></span>incluse <span class=\"_ _2d\"></span>nella <span class=\"_ _2f\"></span>predetta <span class=\"_ _2d\"></span>area <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>consolidamento, <span class=\"_ _2d\"></span>sono <span class=\"_ _2f\"></span>consolidate<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>secondo <span class=\"_ _2f\"></span>il <span class=\"_ _2d\"></span>metodo<span class=\"_ _2ba\"> </span><span class=\"_ _1\"></span> integrale, in conf<span class=\"_ _1\"></span>ormit\u00e0 alle seguenti<span class=\"_ _1\"></span> modalit\u00e0:<span class=\"_ _2ba\"> </span> \u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff3\">le <span class=\"_ _2d\"></span>attivit\u00e0 <span class=\"_ _4\"></span>e <span class=\"_ _2d\"></span>le <span class=\"_ _2d\"></span>passi<span class=\"_ _1\"></span>vit\u00e0, <span class=\"_ _2d\"></span>gli <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>neri <span class=\"_ _4\"></span>e <span class=\"_ _2d\"></span>i <span class=\"_ _2d\"></span>proventi<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>delle <span class=\"_ _4\"></span>entit\u00e0 <span class=\"_ _2d\"></span>consolidate <span class=\"_ _4\"></span>integralmente <span class=\"_ _4\"></span>sono <span class=\"_ _2d\"></span>assunte <span class=\"_ _4\"></span>linea<span class=\"_ _2ba\"> </span></span></span><span class=\"ffb\"><span class=\"ff3\"> </span></span>per linea nel bilan<span class=\"_ _1\"></span>cio consolidato; <span class=\"_ _1\"></span> \u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff3\">il valore contabile delle partecipaz<span class=\"_ _1\"></span>ioni \u00e8 eliminato a fronte della corrispond<span class=\"_ _1\"></span>ente frazione del <span class=\"_ _4\"></span>patrimonio<span class=\"_ _2ba\"> </span></span></span><span class=\"ffb\"><span class=\"ff3\"> </span></span>netto <span class=\"_ _2a\"></span>delle <span class=\"_ _2a\"></span>impre<span class=\"_ _1\"></span>se <span class=\"_ _2a\"></span>partecip<span class=\"_ _1\"></span>ate <span class=\"_ _2a\"></span>attribuendo <span class=\"_ _2f\"></span>ai <span class=\"_ _2a\"></span>singoli <span class=\"_ _2a\"></span>elementi <span class=\"_ _2a\"></span>d<span class=\"_ _1\"></span>ell\u2019attivo <span class=\"_ _2f\"></span>e <span class=\"_ _34\"></span>del<span class=\"_ _30\"></span> <span class=\"_ _34\"></span>passi<span class=\"_ _1\"></span>vo <span class=\"_ _2a\"></span>il <span class=\"_ _2a\"></span>loro <span class=\"_ _2a\"></span>valore<span class=\"_ _2ba\"> </span><span class=\"_ _1\"></span> corrente alla data di<span class=\"_ _1\"></span> acquisizione del <span class=\"_ _1\"></span>controllo;<span class=\"_ _2ba\"> </span> \u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff3\">gli utili <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>perdite non <span class=\"_ _4\"></span>ancora realizzati <span class=\"_ _4\"></span>per il <span class=\"_ _4\"></span>Gruppo, in <span class=\"_ _4\"></span>quanto <span class=\"_ _4\"></span>derivanti da <span class=\"_ _4\"></span>operazioni tra <span class=\"_ _4\"></span>societ\u00e0 del<span class=\"_ _2ba\"> </span></span></span><span class=\"ffb\"><span class=\"ff3\"> </span></span>Gruppo stesso, s<span class=\"_ _1\"></span>ono eliminati, cos\u00ec co<span class=\"_ _1\"></span>me i rapporti rec<span class=\"_ _1\"></span>iproci di debito e cr<span class=\"_ _1\"></span>edito e <span class=\"ls8\">di</span> costo <span class=\"ls2\">e </span>di ricavo;<span class=\"_ _2ba\"> </span> \u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff3\">le rettifiche di cons<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>lidamen<span class=\"_ _1\"></span>to tengono conto del l<span class=\"_ _1\"></span>oro effetto fiscale diff<span class=\"_ _30\"></span>erito.<span class=\"_ _2ba\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-612": {
   "value": "Traduzione dei bilanci<span class=\"_ _30\"></span> di societ\u00e0 estere I <span class=\"_ _4\"></span>bilanci <span class=\"_ _2d\"></span>delle <span class=\"_ _4\"></span>societ\u00e0 <span class=\"_ _4\"></span>controllate <span class=\"_ _4\"></span>sono <span class=\"_ _4\"></span>redatti <span class=\"_ _4\"></span>utilizzando <span class=\"_ _2d\"></span>la <span class=\"_ _4\"></span>valuta <span class=\"_ _4\"></span>dell\u2019ambiente <span class=\"_ _4\"></span>economico <span class=\"_ _4\"></span>primario <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>cui<span class=\"_ _2ba\"> </span>esse <span class=\"_ _2d\"></span>operano. <span class=\"_ _2d\"></span>Ai <span class=\"_ _2f\"></span>fini <span class=\"_ _2f\"></span>del <span class=\"_ _2f\"></span>Bilancio <span class=\"_ _2d\"></span>Consolidato, <span class=\"_ _2d\"></span>il <span class=\"_ _2f\"></span>bilancio <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>ciascuna <span class=\"_ _2f\"></span>societ\u00e0 <span class=\"_ _2d\"></span>estera <span class=\"_ _2d\"></span>\u00e8 <span class=\"_ _2f\"></span>tradotto <span class=\"_ _2d\"></span>in <span class=\"_ _2f\"></span>euro, <span class=\"_ _2d\"></span>che<span class=\"_ _2ba\"> </span>rappresenta la valuta<span class=\"_ _30\"></span> funzionale del Gruppo, secondo<span class=\"_ _1\"></span> le seguenti regole<span class=\"_ _1\"></span>:<span class=\"_ _2ba\"> </span>\u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff3\">le attivit\u00e0 e le passivit\u00e0 sono convertite utilizzando i tassi di cambio in essere alla data di <span class=\"_ _4\"></span>riferimento<span class=\"_ _1\"></span> del<span class=\"_ _2ba\"> </span></span></span>bilancio;<span class=\"_ _2ba\"> </span>\u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff5\">i <span class=\"_ _2d\"></span>costi <span class=\"_ _2d\"></span>ed <span class=\"_ _4\"></span>i <span class=\"_ _2d\"></span>ricavi <span class=\"_ _2d\"></span>sono <span class=\"_ _4\"></span>convertiti <span class=\"_ _2d\"></span>al <span class=\"_ _4\"></span>cambio <span class=\"_ _2d\"></span>medio <span class=\"_ _4\"></span>dell\u2019esercizio<span class=\"ff3\">, <span class=\"_ _2d\"></span>il <span class=\"_ _2d\"></span>cui <span class=\"_ _4\"></span>risultato <span class=\"_ _2d\"></span>\u00e8 <span class=\"_ _2d\"></span>ritenu<span class=\"_ _1\"></span>to <span class=\"_ _2d\"></span>una <span class=\"_ _2d\"></span>affidabil<span class=\"_ _1\"></span>e<span class=\"_ _2ba\"> </span></span></span></span>approssimazione<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>di <span class=\"_ _33\"> </span>quello <span class=\"_ _34\"> </span>che <span class=\"_ _33\"> </span>risulterebbe <span class=\"_ _34\"> </span>dall\u2019applicazione <span class=\"_ _33\"> </span>dei <span class=\"_ _34\"> </span>cambi <span class=\"_ _33\"> </span>vigenti<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>alla <span class=\"_ _33\"> </span>data<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>di <span class=\"_ _33\"> </span>ciascun<span class=\"_ _1\"></span>a<span class=\"_ _2ba\"> </span>transazione;<span class=\"_ _2ba\"> </span>\u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff3\">la <span class=\"ff6\">riserva<span class=\"_ _1\"></span> di co<span class=\"_ _1\"></span>nversione, <span class=\"_ _1\"></span><span class=\"ff3\">inclusa <span class=\"_ _1\"></span>tra le<span class=\"_ _1\"></span> voci <span class=\"_ _30\"></span>del Patrimonio <span class=\"_ _1\"></span>Netto C<span class=\"_ _1\"></span>onsolidato, <span class=\"_ _1\"></span>accoglie <span class=\"_ _1\"></span>sia le <span class=\"_ _1\"></span>differenze <span class=\"_ _1\"></span>di<span class=\"_ _2ba\"> </span></span></span></span></span>cambio <span class=\"_ _33\"> </span>generate <span class=\"_ _33\"> </span>dalla <span class=\"_ _33\"> </span>conversione <span class=\"_ _33\"> </span>delle <span class=\"_ _33\"> </span>grandezze<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>economiche <span class=\"_ _33\"> </span>a <span class=\"_ _33\"> </span>un <span class=\"_ _33\"> </span>tasso  d<span class=\"_ _1\"></span>ifferente <span class=\"_ _33\"> </span>da  q<span class=\"_ _1\"></span>uello <span class=\"_ _33\"> </span>di<span class=\"_ _2ba\"> </span>chiusura <span class=\"_ _33\"> </span>sia <span class=\"_ _33\"> </span>quelle <span class=\"_ _33\"> </span>genera<span class=\"_ _30\"></span>te  dalla<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>traduzione <span class=\"_ _33\"> </span>dei <span class=\"_ _33\"> </span>pa<span class=\"_ _1\"></span>trimoni <span class=\"_ _33\"> </span>netti <span class=\"_ _33\"> </span>di <span class=\"_ _33\"> </span>apertura<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>a <span class=\"_ _33\"> </span>un <span class=\"_ _33\"> </span>tasso <span class=\"_ _33\"> </span>di <span class=\"_ _33\"> </span>cambio<span class=\"_ _2ba\"> </span>differente <span class=\"_ _37\"> </span>da <span class=\"_ _37\"> </span>quello <span class=\"_ _37\"> </span>di <span class=\"_ _29\"> </span>chiusur<span class=\"_ _1\"></span>a <span class=\"_ _29\"> </span>del <span class=\"_ _37\"> </span>periodo <span class=\"_ _37\"> </span>di <span class=\"_ _37\"> </span>rendicontazione. <span class=\"_ _37\"> </span>Tale <span class=\"_ _37\"> </span>riserva <span class=\"_ _37\"> </span>\u00e8 <span class=\"_ _37\"> </span>riversata <span class=\"_ _37\"> </span>a <span class=\"_ _29\"> </span>Conto<span class=\"_ _2ba\"> </span>Economico al <span class=\"_ _1\"></span>momento della cessi<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>ne della rela<span class=\"_ _1\"></span>tiva partecipazione.<span class=\"_ _2ba\"> </span>I <span class=\"_ _2d\"></span>tassi <span class=\"_ _2f\"></span>di <span class=\"_ _2d\"></span>cambio <span class=\"_ _2d\"></span>adottati <span class=\"_ _2d\"></span>per <span class=\"_ _2f\"></span>la <span class=\"_ _2d\"></span>traduzione <span class=\"_ _2d\"></span>dei <span class=\"_ _2d\"></span>bilanci <span class=\"_ _2d\"></span>delle <span class=\"_ _2d\"></span>societ\u00e0 <span class=\"_ _2d\"></span>con <span class=\"_ _2d\"></span>valuta <span class=\"_ _2f\"></span>funz<span class=\"_ _1\"></span>ionale <span class=\"_ _2f\"></span>diversa <span class=\"_ _2d\"></span>dall\u2019euro<span class=\"_ _2ba\"> </span>sono riportati nella<span class=\"_ _1\"></span> seguente tabella:<span class=\"_ _2ba\"> </span>Conversione delle<span class=\"_ _1\"></span> poste in valuta Nel <span class=\"_ _30\"></span>bilancio d<span class=\"_ _30\"></span>el Gruppo<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>le <span class=\"_ _30\"></span>transazioni <span class=\"_ _30\"></span>in v<span class=\"_ _1\"></span>aluta <span class=\"_ _30\"></span>diversa <span class=\"_ _30\"></span>dalla <span class=\"_ _1\"></span>valuta <span class=\"_ _30\"></span>funzionale <span class=\"_ _30\"></span>sono <span class=\"_ _1\"></span>rilevate <span class=\"_ _30\"></span>al <span class=\"_ _30\"></span>tasso di <span class=\"_ _3e\"></span>cambio<span class=\"_ _2ba\"> </span>in <span class=\"_ _2f\"></span>essere <span class=\"_ _2a\"></span>alla <span class=\"_ _2f\"></span>data <span class=\"_ _2a\"></span>dell\u2019op<span class=\"_ _30\"></span>erazione. <span class=\"_ _2a\"></span>A <span class=\"_ _2f\"></span>fine <span class=\"_ _2a\"></span>esercizio <span class=\"_ _2f\"></span>le <span class=\"_ _2f\"></span>attivit\u00e0 <span class=\"_ _2f\"></span>e <span class=\"_ _2a\"></span>passivit\u00e0 <span class=\"_ _2f\"></span>monetarie <span class=\"_ _2f\"></span>denominate <span class=\"_ _2f\"></span>in <span class=\"_ _2f\"></span>v<span class=\"_ _4\"></span>aluta<span class=\"_ _2ba\"> </span>diversa <span class=\"_ _2d\"></span>dall\u2019euro <span class=\"_ _2d\"></span>sono <span class=\"_ _2f\"></span>adeguate <span class=\"_ _2d\"></span>al <span class=\"_ _2d\"></span>tasso <span class=\"_ _2f\"></span>di <span class=\"_ _2d\"></span>cambio <span class=\"_ _2f\"></span>in <span class=\"_ _2d\"></span>essere<span class=\"ff3\"> <span class=\"_ _2f\"></span>alla <span class=\"_ _2f\"></span>data <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>chiusura <span class=\"_ _2d\"></span>del <span class=\"_ _2d\"></span>periodo <span class=\"_ _2d\"></span>co<span class=\"_ _4\"></span>ntabile <span class=\"_ _2d\"></span>di<span class=\"_ _2ba\"> </span></span>riferimento <span class=\"_ _30\"></span>e l<span class=\"_ _30\"></span>e differ<span class=\"_ _1\"></span>enze <span class=\"_ _30\"></span>cambio <span class=\"_ _1\"></span>eventualmente <span class=\"_ _3e\"></span>emergenti s<span class=\"_ _1\"></span>ono <span class=\"_ _30\"></span>riflesse nel <span class=\"_ _30\"></span>Conto <span class=\"_ _30\"></span>Economico <span class=\"_ _30\"></span>Consolidato.<span class=\"_ _2ba\"> </span> Media<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>dei<span class=\"_ _4\"></span> 12 mesi<span class=\"_ _2ba\"> </span>Punt<span class=\"_ _4\"></span>ua<span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>al<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>31<span class=\"_ _2ba\"> </span>di<span class=\"_ _4\"></span>cembre<span class=\"_ _2ba\"> </span>Media<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>dei<span class=\"_ _4\"></span> 12 mesi<span class=\"_ _2ba\"> </span>Punt<span class=\"_ _4\"></span>ua<span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>al<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>31<span class=\"_ _2ba\"> </span>di<span class=\"_ _4\"></span>cembre<span class=\"_ _2ba\"> </span>Rin<span class=\"_ _4\"></span>gg<span class=\"_ _30\"></span>i<span class=\"_ _4\"></span>t <span class=\"_ _4\"></span>mal<span class=\"_ _4\"></span>esi<span class=\"_ _1a4\"> </span>4,93<span class=\"_ _1\"></span>16<span class=\"_ _18a\"> </span>5,077<span class=\"_ _1\"></span>5<span class=\"_ _11d\"> </span>4,6292<span class=\"_ _18a\"> </span>4,6<span class=\"_ _1\"></span>984<span class=\"_ _2ba\"> </span>Doll<span class=\"_ _4\"></span>ari<span class=\"_ _4\"></span> s<span class=\"_ _4\"></span>tat<span class=\"_ _4\"></span>un<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ten<span class=\"_ _4\"></span>si <span class=\"_ _1a5\"> </span>1,08<span class=\"_ _1\"></span>16<span class=\"_ _18a\"> </span>1,105<span class=\"_ _1\"></span>0<span class=\"_ _11d\"> </span>1,0539<span class=\"_ _18a\"> </span>1,0<span class=\"_ _1\"></span>666<span class=\"_ _2ba\"> </span>31.<span class=\"_ _30\"></span>12.20<span class=\"_ _30\"></span>22<span class=\"_ _2ba\"> </span>31.<span class=\"_ _30\"></span>12.20<span class=\"_ _30\"></span>23<span class=\"_ _2ba\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-611": {
   "value": "Aggregazioni az<span class=\"_ _1\"></span>iendali<span class=\"_ _2ba\"> </span>Le <span class=\"_ _30\"></span>operazioni <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>aggregazio<span class=\"_ _1\"></span>ni <span class=\"_ _30\"></span>aziendali <span class=\"_ _30\"></span>in <span class=\"_ _30\"></span>forza <span class=\"_ _30\"></span>delle <span class=\"_ _30\"></span>quali <span class=\"_ _30\"></span>viene <span class=\"_ _30\"></span>acquisito<span class=\"_ _1\"></span> <span class=\"_ _30\"></span>il <span class=\"_ _30\"></span>controllo <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>un\u2019entit\u00e0 <span class=\"_ _30\"></span>sono <span class=\"_ _30\"></span>rilevate<span class=\"_ _2ba\"> </span>in <span class=\"_ _38\"> </span>accordo <span class=\"_ _38\"> </span>con <span class=\"_ _42\"> </span>le <span class=\"_ _38\"> </span>disposizioni<span class=\"_ _30\"></span> <span class=\"_ _42\"> </span>contenute <span class=\"_ _38\"> </span>nell\u2019IFRS <span class=\"_ _38\"> </span>3 <span class=\"_ _38\"> </span><span class=\"ff6\">Aggregazioni <span class=\"_ _38\"> </span>aziendali, <span class=\"_ _38\"> </span><span class=\"ff3\">secondo <span class=\"_ _38\"> </span>il <span class=\"_ _38\"> </span>metodo<span class=\"_ _2ba\"> </span></span></span>dell\u2019acquisizione<span class=\"_ _1\"></span> (<span class=\"ff6\">acquisition method<span class=\"ff3\">). Il costo di acquisto,<span class=\"_ _1\"></span> ovvero il corrispettivo trasferit<span class=\"_ _1\"></span>o, \u00e8 rappresentato<span class=\"_ _2ba\"> </span></span></span>dal <span class=\"_ _2a\"></span>v<span class=\"_ _4\"></span>alore <span class=\"_ _2a\"></span>corrente <span class=\"_ _2a\"></span>(<span class=\"ff6\">fair <span class=\"_ _34\"> </span>value</span>) <span class=\"_ _2a\"></span>alla <span class=\"_ _34\"></span>data<span class=\"_ _1\"></span> <span class=\"_ _34\"> </span>di <span class=\"_ _2a\"></span>acquisizione <span class=\"_ _2a\"></span>delle <span class=\"_ _34\"></span>attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _34\"> </span>cedute,<span class=\"_ _1\"></span> <span class=\"_ _2a\"></span>delle <span class=\"_ _34\"> </span>passivit\u00e0 <span class=\"_ _2a\"></span>sostenute <span class=\"_ _2a\"></span>o<span class=\"_ _2ba\"> </span>assunte, <span class=\"_ _2d\"></span>nonch\u00e9 <span class=\"_ _2d\"></span>degli <span class=\"_ _2d\"></span>strumenti <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>capitale <span class=\"_ _2d\"></span>emessi <span class=\"_ _2d\"></span>dall\u2019acquirente. <span class=\"_ _2d\"></span>Il <span class=\"_ _2d\"></span>costo <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>acquisto <span class=\"_ _2d\"></span>include <span class=\"_ _2d\"></span>il <span class=\"_ _2a\"></span><span class=\"ff6\">fair <span class=\"_ _2d\"></span>value<span class=\"_ _2ba\"> </span></span>delle eventuali attivit\u00e0 <span class=\"_ _1\"></span>e passivit\u00e0 per corrispetti<span class=\"_ _1\"></span>vi potenziali. I costi direttamente<span class=\"_ _1\"></span> attribuibili all\u2019acquisiz<span class=\"_ _1\"></span>ione<span class=\"_ _2ba\"> </span>sono rilevati a con<span class=\"_ _1\"></span>to economico. Il <span class=\"_ _29\"> </span>costo <span class=\"_ _29\"> </span>di <span class=\"_ _37\"> </span>acquisto <span class=\"_ _29\"> </span>\u00e8 <span class=\"_ _29\"> </span>allocat<span class=\"_ _1\"></span>o <span class=\"_ _29\"> </span>rilevando <span class=\"_ _37\"> </span>le <span class=\"_ _29\"> </span>attivit\u00e0, <span class=\"_ _37\"> </span>le <span class=\"_ _29\"> </span>passivit\u00e0 <span class=\"_ _37\"> </span>e <span class=\"_ _29\"> </span>le <span class=\"_ _29\"> </span>passivit\u00e0 <span class=\"_ _29\"> </span>potenzial<span class=\"_ _1\"></span>i <span class=\"_ _29\"> </span>identificabili<span class=\"_ _2ba\"> </span>dell\u2019acquisita <span class=\"_ _37\"> </span>ai <span class=\"_ _37\"> </span>relativi <span class=\"_ _37\"> </span><span class=\"ff6\">fair <span class=\"_ _37\"> </span>value<span class=\"ff3\"> <span class=\"_ _37\"> </span></span></span>alla <span class=\"_ _37\"> </span>data <span class=\"_ _29\"> </span>di <span class=\"_ _37\"> </span>acquisizione, <span class=\"_ _37\"> </span>e <span class=\"_ _37\"> </span>l\u2019importo <span class=\"_ _37\"> </span>di <span class=\"_ _37\"> </span>qualsiasi <span class=\"_ _37\"> </span>partecipazione <span class=\"_ _37\"> </span>di<span class=\"_ _2ba\"> </span>minoranza, <span class=\"_ _2d\"></span>rispetto <span class=\"_ _2d\"></span>al <span class=\"_ _2d\"></span>v<span class=\"_ _4\"></span>alore <span class=\"_ _2d\"></span>netto <span class=\"_ _2f\"></span>degli <span class=\"_ _2d\"></span>importi <span class=\"_ _2d\"></span>delle <span class=\"_ _2d\"></span>att<span class=\"_ _4\"></span>ivit\u00e0 <span class=\"_ _2d\"></span>e <span class=\"_ _2f\"></span>passivit\u00e0 <span class=\"_ _2d\"></span>identificabil<span class=\"_ _1\"></span>i <span class=\"_ _2f\"></span>nell\u2019acquisita <span class=\"_ _2d\"></span>stessa<span class=\"_ _2ba\"> </span>valutate <span class=\"_ _30\"></span>al <span class=\"_ _1\"></span><span class=\"ff6\">fair <span class=\"_ _30\"></span>value<span class=\"ff3\">, <span class=\"_ _30\"></span>\u00e8 rile<span class=\"_ _1\"></span>vato <span class=\"_ _30\"></span>come a<span class=\"_ _30\"></span>vv<span class=\"_ _4\"></span>iamento,<span class=\"_ _1\"></span> <span class=\"_ _30\"></span>ovvero, s<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>negativo, <span class=\"_ _30\"></span>imputato <span class=\"_ _30\"></span>a <span class=\"_ _30\"></span>conto <span class=\"_ _30\"></span>eco<span class=\"_ _4\"></span>nomic<span class=\"_ _1\"></span>o. <span class=\"_ _1\"></span>Il <span class=\"_ _30\"></span>valore<span class=\"_ _2ba\"> </span></span></span>delle interessenze di t<span class=\"_ _1\"></span>erzi \u00e8 determinat<span class=\"_ _1\"></span>o in proporzione alle quot<span class=\"_ _1\"></span>e di partecipazione detenute dai terzi<span class=\"_ _1\"></span> nelle<span class=\"_ _2ba\"> </span>attivit\u00e0 nette id<span class=\"_ _1\"></span>entificabili dell\u2019acq<span class=\"_ _1\"></span>uisita, ovvero al lor<span class=\"_ _1\"></span>o <span class=\"ff6\">fair value<span class=\"ff3\"> alla data di acq<span class=\"_ _1\"></span>uisizione.<span class=\"_ _2ba\"> </span></span></span>Qualora l\u2019aggrega<span class=\"_ _1\"></span>zione azi<span class=\"_ _30\"></span>endale sia realizzata<span class=\"_ _1\"></span> in <span class=\"_ _1\"></span>pi\u00f9 fasi, le <span class=\"_ _30\"></span>quote partecipative <span class=\"_ _30\"></span>precedentemente detenut<span class=\"_ _30\"></span>e<span class=\"_ _2ba\"> </span>sarebbero ri<span class=\"_ _1\"></span>misurate al <span class=\"ff6\">fa<span class=\"_ _1\"></span>ir value<span class=\"ff3\"> <span class=\"_ _1\"></span><span class=\"ff5\">e l\u2019eventuale diff<span class=\"_ _1\"></span>erenza <span class=\"_ _30\"></span>(po<span class=\"_ _4\"></span>sitiva o n<span class=\"_ _1\"></span>egativa) i<span class=\"_ _1\"></span>mputata a <span class=\"_ _1\"></span>conto econo<span class=\"_ _1\"></span>mico.<span class=\"_ _2ba\"> </span></span></span></span>L\u2019eventuale corrispettivo potenziale <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"></span>rilevato al <span class=\"_ _2d\"></span><span class=\"ff6\">fair value<span class=\"ff3\"> <span class=\"_ _4\"></span>alla <span class=\"_ _4\"></span>data <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>acquisizione. Le <span class=\"_ _4\"></span>variazioni <span class=\"_ _4\"></span>successive<span class=\"_ _2ba\"> </span></span></span>del <span class=\"_ _2f\"></span><span class=\"ff6\">fair <span class=\"_ _2a\"></span>value</span> <span class=\"_ _2f\"></span>del <span class=\"_ _2f\"></span>corrispettivo <span class=\"_ _2f\"></span>potenziale, <span class=\"_ _2f\"></span>classificato <span class=\"_ _2f\"></span>come <span class=\"_ _2f\"></span>strumento <span class=\"_ _2f\"></span>finanziario <span class=\"_ _2f\"></span>ai <span class=\"_ _2a\"></span>sensi <span class=\"_ _2d\"></span>di <span class=\"_ _2a\"></span>IFRS <span class=\"_ _2f\"></span>9, <span class=\"_ _2a\"></span>sono<span class=\"_ _2ba\"> </span>rilevate  a  conto  ec<span class=\"_ _1\"></span>onomico<span class=\"ls10\">.  </span>I  corrispettivi  potenzi<span class=\"_ _30\"></span>ali  classificati  come  strumento  di  capitale<span class=\"_ _30\"></span> <span class=\"_ _37\"> </span>non  sono<span class=\"_ _2ba\"> </span>rimisurati e vengon<span class=\"_ _1\"></span>o contabilizz<span class=\"_ _1\"></span>ati direttamente nel P<span class=\"_ _1\"></span>atrimonio Netto.   Nel caso <span class=\"_ _4\"></span>in cui i <span class=\"_ _4\"></span><span class=\"ff6\">fair value</span> delle <span class=\"_ _4\"></span>attivit\u00e0, delle passivit\u00e0 e delle passivit\u00e0 potenziali possano determinarsi solo<span class=\"_ _2ba\"> </span>provvisoriamente,<span class=\"_ _1\"></span> l\u2019ag<span class=\"_ _1\"></span>gregazione <span class=\"_ _30\"></span>aziendale \u00e8 <span class=\"_ _30\"></span>rilevata <span class=\"_ _30\"></span>utilizzando tali <span class=\"_ _30\"></span>valori <span class=\"_ _1\"></span>provvisori. <span class=\"_ _30\"></span>Le eventuali<span class=\"_ _1\"></span> re<span class=\"_ _1\"></span>ttifiche,<span class=\"_ _2ba\"> </span>derivanti dal <span class=\"_ _4\"></span>completamen<span class=\"_ _1\"></span>to <span class=\"_ _4\"></span>del processo di <span class=\"_ _4\"></span>valutazione, <span class=\"_ _4\"></span>sono rilevate entro 12 <span class=\"_ _4\"></span>mesi <span class=\"_ _4\"></span>a partire <span class=\"_ _4\"></span>dalla data di<span class=\"_ _2ba\"> </span>acquisizione, ride<span class=\"_ _1\"></span>terminand<span class=\"_ _1\"></span>o i dati comparativi.<span class=\"_ _2ba\"> </span>L\u2019avviamento <span class=\"_ _2d\"></span>emergente <span class=\"_ _2d\"></span>dall\u2019acquisiz<span class=\"_ _1\"></span>ione <span class=\"_ _2f\"></span>di <span class=\"_ _2d\"></span>societ\u00e0 <span class=\"_ _2d\"></span>controllate, <span class=\"_ _2f\"></span>rappresenta <span class=\"_ _2d\"></span>l\u2019eccedenz<span class=\"_ _1\"></span>a <span class=\"_ _2d\"></span>del <span class=\"_ _2f\"></span>corrispettivo<span class=\"_ _2ba\"> </span>corrisposto, <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>alutato <span class=\"_ _2d\"></span>al <span class=\"_ _2d\"></span><span class=\"ff6\">fair <span class=\"_ _2d\"></span>value</span> <span class=\"_ _2d\"></span>alla <span class=\"_ _4\"></span>data <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>acquisizione, <span class=\"_ _2d\"></span>rispetto <span class=\"_ _4\"></span>al <span class=\"_ _2d\"></span>valore <span class=\"_ _2d\"></span>netto <span class=\"_ _2d\"></span>delle <span class=\"_ _2d\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _2d\"></span>e <span class=\"_ _2d\"></span>passivit\u00e0<span class=\"_ _2ba\"> </span>identificabili <span class=\"_ _4\"></span>nell\u2019acquisita <span class=\"_ _2d\"></span>stessa <span class=\"_ _4\"></span>valutate <span class=\"_ _2d\"></span>al <span class=\"_ _2d\"></span><span class=\"ff6\">fair <span class=\"_ _2d\"></span>value</span>. <span class=\"_ _4\"></span>Do<span class=\"_ _4\"></span>po <span class=\"_ _2d\"></span>la <span class=\"_ _4\"></span>rilevazione <span class=\"_ _2d\"></span>iniziale, <span class=\"_ _4\"></span>l\u2019avviamento <span class=\"_ _2d\"></span>non <span class=\"_ _2d\"></span>vien<span class=\"_ _1\"></span>e<span class=\"_ _2ba\"> </span>assoggettato <span class=\"_ _2f\"></span>ad <span class=\"_ _2a\"></span>ammortamento, <span class=\"_ _2f\"></span>ma <span class=\"_ _2a\"></span>sottopost<span class=\"_ _1\"></span>o <span class=\"_ _2a\"></span>a <span class=\"_ _2a\"></span>verifica <span class=\"_ _2f\"></span>almeno <span class=\"_ _2a\"></span>annuale <span class=\"_ _2f\"></span>di <span class=\"_ _2a\"></span>recuperabilit\u00e0. <span class=\"_ _2f\"></span>Al <span class=\"_ _2a\"></span>fine <span class=\"_ _2a\"></span>della<span class=\"_ _2ba\"> </span>verifica <span class=\"_ _29\"> </span>della <span class=\"_ _29\"> </span>riduzione <span class=\"_ _29\"> </span>di <span class=\"_ _29\"> </span>valore <span class=\"_ _3f\"> </span>(<span class=\"ff6\">impairment<span class=\"ff5\">), <span class=\"_ _29\"> </span>l\u2019avviament<span class=\"_ _1\"></span>o <span class=\"_ _29\"> </span>acquisito <span class=\"_ _29\"> </span>n<span class=\"_ _4\"></span>ell\u2019a<span class=\"_ _1\"></span>mbito <span class=\"_ _29\"> </span>di <span class=\"_ _29\"> </span>un\u2019aggregazione<span class=\"_ _2ba\"> </span></span></span>aziendale <span class=\"_ _30\"></span>\u00e8 allocat<span class=\"_ _1\"></span>o, dalla<span class=\"_ _1\"></span> d<span class=\"_ _30\"></span>ata di <span class=\"_ _1\"></span>acquisizione,<span class=\"_ _1\"></span> a <span class=\"_ _30\"></span>ciascuna <span class=\"_ _30\"></span>unit\u00e0 gen<span class=\"_ _1\"></span>eratrice <span class=\"_ _1\"></span>di <span class=\"_ _30\"></span>flussi di <span class=\"_ _30\"></span>cassa (<span class=\"ff6\">cash<span class=\"_ _1\"></span> gene<span class=\"_ _30\"></span>rating<span class=\"_ _2ba\"> </span></span>unit<span class=\"ff3\"> <span class=\"ff5\">o <span class=\"_ _4\"></span>CGU) del Gruppo in cui si <span class=\"_ _4\"></span>prevedono benefici derivanti dalle sinergie dell\u2019aggregazione, a prescinder<span class=\"_ _1\"></span>e<span class=\"_ _2ba\"> </span></span></span>dal fatto che altre<span class=\"_ _1\"></span> attivit\u00e0 o passivit\u00e0<span class=\"_ _1\"></span> dell\u2019entit\u00e0 acquisi<span class=\"_ _1\"></span>ta siano assegnate a <span class=\"_ _1\"></span>tali unit\u00e0. Una <span class=\"_ _2d\"></span>CGU <span class=\"_ _2d\"></span>rappresenta <span class=\"_ _2d\"></span>il <span class=\"_ _2d\"></span>pi<span class=\"_ _1\"></span>\u00f9 <span class=\"_ _2d\"></span>piccolo <span class=\"_ _2d\"></span>gruppo <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>attivit\u00e0 <span class=\"_ _2d\"></span>che <span class=\"_ _2d\"></span>genera <span class=\"_ _2d\"></span>flussi <span class=\"_ _4\"></span>finanziari <span class=\"_ _2d\"></span>largamente <span class=\"_ _2d\"></span>indipendenti.<span class=\"_ _2ba\"> </span>Nel <span class=\"_ _2f\"></span>processo <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>individuazione <span class=\"_ _2d\"></span>delle <span class=\"_ _2f\"></span>predette <span class=\"_ _2f\"></span>CGU, <span class=\"_ _2f\"></span>il <span class=\"_ _2f\"></span>management <span class=\"_ _2f\"></span>ha <span class=\"_ _2f\"></span>tenuto <span class=\"_ _2f\"></span>conto <span class=\"_ _2f\"></span>della <span class=\"_ _2d\"></span>natura <span class=\"_ _2f\"></span>specifica<span class=\"_ _2ba\"> </span>dell\u2019attivit\u00e0 <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>del <span class=\"_ _2d\"></span><span class=\"ff6\">busine<span class=\"_ _1\"></span>ss<span class=\"ff3\"> <span class=\"_ _4\"></span>cui <span class=\"_ _4\"></span>appartiene <span class=\"_ _4\"></span>(aree <span class=\"_ _4\"></span>di</span> <span class=\"_ _2d\"></span>busin<span class=\"_ _1\"></span>ess<span class=\"ff3\">, <span class=\"_ _4\"></span>normativa <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>riferimento, <span class=\"_ _4\"></span>ecc.) <span class=\"_ _4\"></span>verificando <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>i<span class=\"_ _2ba\"> </span></span></span>flussi <span class=\"_ _1\"></span>finanziari <span class=\"_ _30\"></span>in entrata<span class=\"_ _30\"></span> derivanti<span class=\"_ _1\"></span> da <span class=\"_ _30\"></span>un g<span class=\"_ _1\"></span>ruppo d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _30\"></span>fossero s<span class=\"_ _1\"></span>trettamente <span class=\"_ _30\"></span>indipendenti <span class=\"_ _30\"></span>e ampiamen<span class=\"_ _1\"></span>te<span class=\"_ _2ba\"> </span>autonomi da <span class=\"_ _1\"></span>quelli deri<span class=\"_ _1\"></span>vanti da <span class=\"_ _1\"></span>altre attivi<span class=\"_ _1\"></span>t\u00e0 (o g<span class=\"_ _1\"></span>ruppi di <span class=\"_ _1\"></span>attivit\u00e0). Inoltre, <span class=\"_ _1\"></span>le attivit<span class=\"_ _30\"></span>\u00e0 incluse in ogni <span class=\"_ _1\"></span>CGU sono<span class=\"_ _2ba\"> </span>state individuate anche sull<span class=\"_ _1\"></span>a base delle modalit\u00e0 attra<span class=\"_ _1\"></span>verso le quali il management le moni<span class=\"_ _1\"></span>tora e le gestisce<span class=\"_ _2ba\"> </span>nell\u2019ambito del prop<span class=\"_ _1\"></span>rio modello di <span class=\"ff6\">business<span class=\"ff3\">.<span class=\"_ _2ba\"> </span></span></span>Se <span class=\"_ _34\"></span>l\u2019avvia<span class=\"_ _1\"></span>mento <span class=\"_ _34\"></span>\u00e8 <span class=\"_ _2a\"></span>stato <span class=\"_ _34\"> </span>allocato <span class=\"_ _2a\"></span>a <span class=\"_ _34\"> </span>un\u2019unit\u00e0 <span class=\"_ _2a\"></span>generatrice <span class=\"_ _2a\"></span>di <span class=\"_ _34\"> </span>flussi <span class=\"_ _34\"></span>finanziar<span class=\"_ _1\"></span>i <span class=\"_ _34\"></span>e <span class=\"_ _2a\"></span>l\u2019entit\u00e0 <span class=\"_ _34\"> </span>dismette <span class=\"_ _2a\"></span>parte <span class=\"_ _34\"> </span>delle<span class=\"_ _2ba\"> </span>attivit\u00e0 <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>tale <span class=\"_ _2f\"></span>unit\u00e0, <span class=\"_ _2d\"></span>l\u2019avviamento <span class=\"_ _2d\"></span>associato <span class=\"_ _2d\"></span>all\u2019attivit\u00e0 <span class=\"_ _2d\"></span>dismessa <span class=\"_ _2d\"></span>\u00e8 <span class=\"_ _2f\"></span>incluso <span class=\"_ _2f\"></span>nel <span class=\"_ _2d\"></span>valore <span class=\"_ _2f\"></span>contabile <span class=\"_ _2d\"></span>dell\u2019attivit\u00e0<span class=\"_ _2ba\"> </span>quando <span class=\"_ _2d\"></span>si <span class=\"_ _2d\"></span>determina <span class=\"_ _2d\"></span>l\u2019utile <span class=\"_ _2d\"></span>o <span class=\"_ _2f\"></span>la <span class=\"_ _2f\"></span>perdita <span class=\"_ _2d\"></span>della <span class=\"_ _2d\"></span>dismissione. <span class=\"_ _2d\"></span>L\u2019avviam<span class=\"_ _1\"></span>ento <span class=\"_ _2d\"></span>associato <span class=\"_ _2d\"></span>con <span class=\"_ _2d\"></span>l\u2019attivit\u00e0 <span class=\"_ _2d\"></span>dismessa <span class=\"_ _2d\"></span>\u00e8<span class=\"_ _2ba\"> </span>determinato sulla <span class=\"_ _4\"></span>base dei <span class=\"_ _4\"></span>valori <span class=\"_ _4\"></span>relativi all\u2019attivit\u00e0 dismessa <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>della parte m<span class=\"_ _4\"></span>antenuta nell\u2019unit\u00e0 generatrice<span class=\"_ _2ba\"> </span>di flussi finanziar<span class=\"_ _1\"></span>i.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-577": {
   "value": "4.<span class=\"ffb ls0\"> <span class=\"_ _42\"> </span><span class=\"ff3\">Principi contabili </span></span>Nel seguito <span class=\"_ _4\"></span>sono <span class=\"_ _4\"></span>riportati i <span class=\"_ _4\"></span>principi contabili <span class=\"_ _4\"></span>ed <span class=\"_ _4\"></span>i criteri di <span class=\"_ _4\"></span>valutazione <span class=\"_ _4\"></span>applicati <span class=\"_ _4\"></span>per la <span class=\"_ _4\"></span>redazione del <span class=\"_ _2d\"></span>Bilancio<span class=\"_ _2ba\"> </span>Consolidato. Attivit\u00e0 materiali<span class=\"_ _2ba\"> </span>Le Attivit\u00e0 materiali sono iscritte <span class=\"_ _4\"></span>al costo, <span class=\"_ _4\"></span>al netto <span class=\"_ _4\"></span>degli ammortamenti e delle eventuali perdite di <span class=\"_ _4\"></span>valore. Il<span class=\"_ _2ba\"> </span>costo inclu<span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>gli <span class=\"_ _30\"></span>oneri accessori <span class=\"_ _30\"></span>direttamente <span class=\"_ _30\"></span>imputabili <span class=\"_ _30\"></span>e necessari<span class=\"_ _1\"></span> alla <span class=\"_ _30\"></span>messa in<span class=\"_ _30\"></span> funz<span class=\"_ _1\"></span>ione del <span class=\"_ _30\"></span>bene p<span class=\"_ _30\"></span>er l\u2019uso<span class=\"_ _2ba\"> </span>per <span class=\"_ _2f\"></span>cui <span class=\"_ _2d\"></span>\u00e8 <span class=\"_ _2a\"></span>stat<span class=\"_ _1\"></span>o <span class=\"_ _2f\"></span>acquisito. <span class=\"_ _2f\"></span>In <span class=\"_ _2d\"></span>o<span class=\"_ _4\"></span>ccasione <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>revisioni <span class=\"_ _2d\"></span>o <span class=\"_ _2f\"></span>manutenzioni <span class=\"_ _2d\"></span>im<span class=\"_ _4\"></span>portanti, <span class=\"_ _2f\"></span>il <span class=\"_ _2f\"></span>costo <span class=\"_ _2d\"></span>\u00e8 <span class=\"_ _2f\"></span>incluso <span class=\"_ _2f\"></span>nel <span class=\"_ _2f\"></span>valore<span class=\"_ _2ba\"> </span>contabile <span class=\"_ _4\"></span>dell\u2019impianto <span class=\"_ _4\"></span>o <span class=\"_ _2d\"></span>del <span class=\"_ _4\"></span>macchinario, <span class=\"_ _2d\"></span>laddo<span class=\"_ _1\"></span>ve <span class=\"_ _2d\"></span>sia <span class=\"_ _4\"></span>soddisfatto <span class=\"_ _4\"></span>il <span class=\"_ _2d\"></span>criterio <span class=\"_ _4\"></span>per <span class=\"_ _2d\"></span>la <span class=\"_ _4\"></span>rilevazione. <span class=\"_ _2d\"></span>Tutti<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>gli <span class=\"_ _2d\"></span>altri<span class=\"_ _2ba\"> </span>costi di riparazione e manutenzione<span class=\"_ _1\"></span> sono rilevati nel <span class=\"_ _4\"></span>conto economico quando sostenuti. In ogni caso i costi<span class=\"_ _2ba\"> </span>sostenuti <span class=\"_ _4\"></span>successivamente<span class=\"_ _30\"></span> <span class=\"_ _4\"></span>all\u2019acquisto <span class=\"_ _4\"></span>sono <span class=\"_ _4\"></span>rilevati <span class=\"_ _4\"></span>ad <span class=\"_ _4\"></span>incremento <span class=\"_ _4\"></span>del v<span class=\"_ _4\"></span>alore contabile <span class=\"_ _4\"></span>dell\u2019element<span class=\"_ _1\"></span>o <span class=\"_ _4\"></span>cui <span class=\"_ _4\"></span>si<span class=\"_ _2ba\"> </span>riferiscono, <span class=\"_ _2a\"></span>qualora <span class=\"_ _2a\"></span>sia <span class=\"_ _2a\"></span>probabile <span class=\"_ _2f\"></span>che <span class=\"_ _34\"></span>i <span class=\"_ _2a\"></span>futuri <span class=\"_ _2a\"></span>benefici <span class=\"_ _2a\"></span>associati <span class=\"_ _2a\"></span>al <span class=\"_ _2a\"></span>costo <span class=\"_ _2a\"></span>affluiscano <span class=\"_ _2a\"></span>al <span class=\"_ _2a\"></span>Gruppo <span class=\"_ _2a\"></span>ed <span class=\"_ _2a\"></span>il <span class=\"_ _2a\"></span>costo<span class=\"_ _2ba\"> </span>dell\u2019elemento p<span class=\"_ _1\"></span>o<span class=\"ff3\">ssa essere determin<span class=\"_ _1\"></span>ato attendibilm<span class=\"_ _1\"></span>ente.<span class=\"_ _2ba\"> </span></span>L\u2019ammortamen<span class=\"_ _1\"></span>to <span class=\"_ _2d\"></span>\u00e8 <span class=\"_ _4\"></span>calcolato <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>quote <span class=\"_ _4\"></span>costanti, <span class=\"_ _2d\"></span>dal<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>moment<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span>in <span class=\"_ _4\"></span>cui <span class=\"_ _4\"></span>il <span class=\"_ _2d\"></span>cespite<span class=\"_ _30\"></span> <span class=\"_ _2d\"></span>\u00e8 <span class=\"_ _4\"></span>disponibile <span class=\"_ _4\"></span>e <span class=\"_ _2d\"></span>pront<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span>all\u2019uso<span class=\"_ _1\"></span>,<span class=\"_ _2ba\"> </span>in funzione della<span class=\"_ _1\"></span> vita utile stimata<span class=\"_ _1\"></span> oggetto di ri<span class=\"_ _1\"></span>esame con peri<span class=\"_ _1\"></span>odicit\u00e0 annuale. Eventual<span class=\"_ _1\"></span>i cambiamenti di vita<span class=\"_ _2ba\"> </span>utile, <span class=\"_ _73\"> </span>se <span class=\"_ _73\"> </span>necessari, <span class=\"_ _73\"> </span>sarebbero <span class=\"_ _73\"> </span><span class=\"ff5\">apportati <span class=\"_ _73\"> </span>con <span class=\"_ _73\"> </span>applicazione <span class=\"_ _73\"> </span>prospettica. <span class=\"_ _3c\"> </span>L\u2019ammortamento <span class=\"_ _3c\"> </span>tiene <span class=\"_ _73\"> </span>conto<span class=\"_ _2ba\"> </span></span>dell\u2019eventuale <span class=\"_ _3e\"></span>valore <span class=\"_ _30\"></span>residu<span class=\"_ _1\"></span>o <span class=\"_ _30\"></span>dei <span class=\"_ _30\"></span>cespiti. <span class=\"_ _3e\"></span>Quando <span class=\"_ _30\"></span>l\u2019attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _30\"></span>oggetto <span class=\"_ _3e\"></span>di <span class=\"_ _30\"></span>ammortamen<span class=\"_ _1\"></span>to <span class=\"_ _30\"></span>\u00e8 <span class=\"_ _30\"></span>composta <span class=\"_ _3e\"></span>da <span class=\"_ _30\"></span>elementi<span class=\"_ _2ba\"> </span>separatamente <span class=\"_ _34\"> </span>identificabili, <span class=\"_ _34\"> </span>la <span class=\"_ _33\"> </span>cui <span class=\"_ _34\"> </span>vita <span class=\"_ _33\"> </span>utile <span class=\"_ _34\"> </span>differisce <span class=\"_ _33\"> </span>significativa<span class=\"_ _1\"></span>mente <span class=\"_ _34\"> </span>da <span class=\"_ _33\"> </span>quella <span class=\"_ _34\"> </span>delle <span class=\"_ _33\"> </span>altre <span class=\"_ _33\"> </span>parti <span class=\"_ _34\"> </span>che<span class=\"_ _2ba\"> </span>c<span class=\"ff5\">ompongono <span class=\"_ _30\"></span>l\u2019attivit\u00e0, <span class=\"_ _30\"></span>l\u2019am<span class=\"_ _1\"></span>mortamento <span class=\"_ _30\"></span>\u00e8 <span class=\"_ _30\"></span>effettuato <span class=\"_ _30\"></span>separata<span class=\"_ _1\"></span>mente <span class=\"_ _30\"></span>per <span class=\"_ _30\"></span>ciascuna <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>tali <span class=\"_ _1\"></span>parti, <span class=\"_ _30\"></span>in <span class=\"_ _30\"></span>applicazione<span class=\"_ _2ba\"> </span></span>del metodo del <span class=\"ff6\">compon<span class=\"_ _1\"></span>ent approach<span class=\"ff3 ls10\">. </span></span>La vita utile sti<span class=\"_ _1\"></span>mata delle princip<span class=\"_ _1\"></span>ali classi di attivit\u00e0 <span class=\"_ _1\"></span>materiali \u00e8 la s<span class=\"_ _1\"></span>eguente:<span class=\"_ _2ba\"> </span>Il <span class=\"_ _2f\"></span>valore <span class=\"_ _2d\"></span>co<span class=\"_ _4\"></span>ntabile <span class=\"_ _2d\"></span>delle <span class=\"_ _2f\"></span>attivit\u00e0 <span class=\"_ _2d\"></span>materiali <span class=\"_ _2d\"></span>\u00e8 <span class=\"_ _2f\"></span>sottoposto <span class=\"_ _2f\"></span>a <span class=\"_ _2f\"></span>verifica, <span class=\"_ _2d\"></span>per <span class=\"_ _2f\"></span>rilevarne <span class=\"_ _2d\"></span>eventuali <span class=\"_ _2f\"></span>perdite <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>valore,<span class=\"_ _2ba\"> </span>qualora eventi o cambiamenti di situazione indichino che il valore <span class=\"_ _4\"></span>di carico non possa essere recuperato. Se<span class=\"_ _2ba\"> </span>esiste <span class=\"_ _30\"></span>un\u2019indicazione <span class=\"_ _30\"></span>di qu<span class=\"_ _30\"></span>esto ti<span class=\"ff3\">po<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>e, <span class=\"_ _1\"></span>nel <span class=\"_ _30\"></span>caso <span class=\"_ _1\"></span>in <span class=\"_ _30\"></span>cui <span class=\"_ _1\"></span>il <span class=\"_ _30\"></span>valore d<span class=\"_ _1\"></span>i <span class=\"_ _30\"></span>carico <span class=\"_ _30\"></span>ecceda <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>valore <span class=\"_ _30\"></span>recuperabile, <span class=\"_ _30\"></span>le <span class=\"_ _30\"></span>attivit\u00e0<span class=\"_ _2ba\"> </span></span>sono <span class=\"_ _37\"> </span>svalutate <span class=\"_ _37\"> </span>ed <span class=\"_ _29\"> </span>iscritte <span class=\"_ _37\"> </span>al <span class=\"_ _37\"> </span>loro <span class=\"_ _37\"> </span>valore <span class=\"_ _37\"> </span>recuperabile. <span class=\"_ _37\"> </span>Il <span class=\"_ _29\"> </span>valore <span class=\"_ _37\"> </span>recuperabile<span class=\"_ _1\"></span> <span class=\"_ _37\"> </span>delle <span class=\"_ _29\"> </span>attivit\u00e0  materiali <span class=\"_ _37\"> </span>\u00e8<span class=\"_ _2ba\"> </span>rappresentato dal <span class=\"_ _1\"></span>maggiore tra il<span class=\"_ _1\"></span> <span class=\"ff6\">fair value,</span> al netto d<span class=\"_ _1\"></span>ei costi di vendita, <span class=\"ff5\">e il<span class=\"_ _30\"></span> v<span class=\"_ _4\"></span>alore d\u2019uso.<span class=\"_ _2ba\"> </span></span>Per <span class=\"_ _4\"></span>un\u2019attivit\u00e0 che <span class=\"_ _4\"></span>non <span class=\"_ _2d\"></span>g<span class=\"_ _1\"></span>enera <span class=\"_ _4\"></span>flussi finanziari <span class=\"_ _4\"></span>ampiamente indipendenti, il <span class=\"_ _4\"></span>valore <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>realizzo <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"></span>determinato<span class=\"_ _2ba\"> </span>in <span class=\"_ _2a\"></span>relazione <span class=\"_ _34\"></span>all\u2019unit\u00e0 <span class=\"_ _2a\"></span>gene<span class=\"_ _30\"></span>ratrice <span class=\"_ _34\"> </span>di <span class=\"_ _2a\"></span>flussi <span class=\"_ _34\"></span>finanz<span class=\"_ _1\"></span>iari <span class=\"_ _2a\"></span>cui <span class=\"_ _2a\"></span>tale <span class=\"_ _34\"> </span>attivit\u00e0 <span class=\"_ _2a\"></span>appartiene.<span class=\"_ _1\"></span> <span class=\"_ _2a\"></span>L<span class=\"_ _4\"></span>e <span class=\"_ _2a\"></span>perdite <span class=\"_ _2a\"></span>di <span class=\"_ _34\"> </span>valore <span class=\"_ _2a\"></span>sono<span class=\"_ _2ba\"> </span>contabilizzate <span class=\"_ _2d\"></span>nel <span class=\"_ _2a\"></span>conto <span class=\"_ _2f\"></span>economico <span class=\"_ _2f\"></span>nella <span class=\"_ _2f\"></span>voce <span class=\"_ _2f\"></span>svalutazioni <span class=\"_ _2f\"></span>e <span class=\"_ _2f\"></span>perdite <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>v<span class=\"_ _4\"></span>alore. <span class=\"_ _2d\"></span>Tali <span class=\"_ _2a\"></span>perdite <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>valore <span class=\"_ _2f\"></span>sono<span class=\"_ _2ba\"> </span>ripristinate nel caso in <span class=\"_ _4\"></span>cui vengano meno i motivi che <span class=\"_ _4\"></span>le hanno generate, <span class=\"_ _4\"></span>nei limiti del valore <span class=\"_ _4\"></span>netto di carico<span class=\"_ _2ba\"> </span>che <span class=\"_ _30\"></span>l\u2019attivit\u00e0 <span class=\"_ _3e\"></span>in <span class=\"_ _30\"></span>oggetto <span class=\"_ _30\"></span>avrebbe <span class=\"_ _3e\"></span>avuto <span class=\"_ _30\"></span>se <span class=\"_ _30\"></span>non <span class=\"_ _30\"></span>fosse <span class=\"_ _30\"></span>stata <span class=\"_ _3e\"></span>effettuata <span class=\"_ _1\"></span><span class=\"ff3\">la <span class=\"_ _30\"></span>svalutazion<span class=\"_ _1\"></span>e <span class=\"_ _30\"></span>e <span class=\"_ _30\"></span>se <span class=\"_ _30\"></span>fossero <span class=\"_ _30\"></span>stati <span class=\"_ _3e\"></span>effettuati<span class=\"_ _2ba\"> </span></span>i relativi ammorta<span class=\"_ _1\"></span>menti.<span class=\"_ _2ba\"> </span>Al momento <span class=\"_ _1\"></span>della vendita <span class=\"_ _30\"></span>o quando non sussi<span class=\"_ _1\"></span>stono benefici <span class=\"_ _30\"></span>economici futuri at<span class=\"_ _1\"></span>tesi dall\u2019u<span class=\"_ _1\"></span>so di un <span class=\"_ _1\"></span>bene, esso<span class=\"_ _2ba\"> </span>viene eliminato dal bilan<span class=\"_ _1\"></span>cio e l\u2019eventuale perdita o util<span class=\"_ _1\"></span>e (calcolata come differenz<span class=\"_ _1\"></span>a tra il valore di cessione <span class=\"_ _1\"></span>e<span class=\"_ _2ba\"> </span>il <span class=\"_ _2f\"></span>valore <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>carico) <span class=\"_ _2d\"></span>viene <span class=\"_ _2a\"></span>rilevata <span class=\"_ _2d\"></span>a <span class=\"_ _2a\"></span>conto <span class=\"_ _2d\"></span>e<span class=\"ff5\">conomico <span class=\"_ _2d\"></span>nell\u2019anno <span class=\"_ _2f\"></span>della <span class=\"_ _2f\"></span>suddetta <span class=\"_ _2f\"></span>eliminazione.</span> <span class=\"_ _2d\"></span>L<span class=\"_ _4\"></span>a <span class=\"_ _2f\"></span>valutazione<span class=\"_ _2ba\"> </span>viene effettuata consid<span class=\"_ _1\"></span>erand<span class=\"_ _1\"></span>o i principi definiti nell\u2019IFRS<span class=\"_ _1\"></span> 15.<span class=\"_ _2ba\"> </span>Tra <span class=\"_ _2d\"></span>le <span class=\"_ _2d\"></span>attivit\u00e0 <span class=\"_ _2d\"></span>materiali <span class=\"_ _2d\"></span>son<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span>altres\u00ec <span class=\"_ _2d\"></span>iscritti <span class=\"_ _2d\"></span>i <span class=\"_ _2d\"></span>diritti <span class=\"_ _2d\"></span>d\u2019uso <span class=\"_ _2d\"></span>(\u201c<span class=\"ff6\">r<span class=\"_ _4\"></span>ight <span class=\"_ _2d\"></span>of <span class=\"_ _2d\"></span>use</span>\u201d), <span class=\"_ _2d\"></span>in <span class=\"_ _2d\"></span>conformit\u00e0 <span class=\"_ _2d\"></span>al <span class=\"_ _2d\"></span>principi<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span>IFRS <span class=\"_ _2d\"></span>16,<span class=\"_ _2ba\"> </span>connessi <span class=\"_ _30\"></span>a <span class=\"_ _3e\"></span>contratti <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span><span class=\"ff6\">lease <span class=\"_ _3e\"></span><span class=\"ff3\">pluriennale, <span class=\"_ _30\"></span>qualora <span class=\"_ _3e\"></span>ricorra <span class=\"_ _30\"></span>la <span class=\"_ _30\"></span>condizione <span class=\"_ _3e\"></span>del <span class=\"_ _30\"></span>controllo <span class=\"_ _3e\"></span>esclusivo <span class=\"_ _30\"></span>del <span class=\"_ _30\"></span>bene <span class=\"_ _3e\"></span>oggetto<span class=\"_ _2ba\"> </span></span></span>di <span class=\"ff6\">lea<span class=\"_ _1\"></span>se <span class=\"ff5\">e <span class=\"_ _30\"></span>la fruizione <span class=\"_ _1\"></span>sostanzial<span class=\"_ _1\"></span>e di <span class=\"_ _30\"></span>tutti i <span class=\"_ _1\"></span>benefici ec<span class=\"_ _30\"></span>onom<span class=\"_ _4\"></span>ici d<span class=\"_ _30\"></span>erivanti dall\u2019a<span class=\"_ _1\"></span>ttivit\u00e0 <span class=\"_ _30\"></span>lungo il <span class=\"_ _1\"></span>periodo di <span class=\"_ _30\"></span>utilizzo.<span class=\"_ _2ba\"> </span></span></span>T<span class=\"_ _30\"></span>ipologi<span class=\"_ _30\"></span>a<span class=\"_ _1aa\"> </span>Desc<span class=\"_ _1\"></span>r<span class=\"_ _4\"></span>iz<span class=\"_ _1\"></span>ione<span class=\"_ _2ba\"> </span>vi<span class=\"_ _1\"></span>t<span class=\"_ _4\"></span>a utile<span class=\"_ _2ba\"> </span>(a<span class=\"_ _30\"></span>nni)<span class=\"_ _2ba\"> </span>Fa<span class=\"_ _2d\"></span>bbr<span class=\"_ _4\"></span>i<span class=\"_ _2f\"></span>c<span class=\"_ _4\"></span>a<span class=\"_ _2d\"></span>ti<span class=\"_ _1ab\"> </span><span class=\"ls76\">25<span class=\"_ _2ba\"> </span></span>Ma<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ute<span class=\"_ _30\"></span>nzi<span class=\"_ _2d\"></span>o<span class=\"_ _4\"></span>ne s<span class=\"_ _4\"></span>tr<span class=\"_ _4\"></span>a<span class=\"_ _2d\"></span>or<span class=\"_ _4\"></span>di<span class=\"_ _2f\"></span>na<span class=\"_ _2d\"></span>r<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span>a<span class=\"_ _2d\"></span> fa<span class=\"_ _2d\"></span>bb<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span>c<span class=\"_ _2d\"></span>a<span class=\"_ _4\"></span>ti<span class=\"_ _1ac\"> </span><span class=\"ls76\">25<span class=\"_ _2ba\"> </span></span>Cos<span class=\"_ _2d\"></span>tru<span class=\"_ _4\"></span>zi<span class=\"_ _2d\"></span>oni<span class=\"_ _2f\"></span> l<span class=\"_ _2d\"></span>eg<span class=\"_ _1\"></span>ge<span class=\"_ _30\"></span>r<span class=\"_ _4\"></span>e<span class=\"_ _1ad\"> </span><span class=\"ls76\">10<span class=\"_ _2ba\"> </span></span>I<span class=\"_ _2d\"></span>m<span class=\"_ _30\"></span>p<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span>a<span class=\"_ _2d\"></span>nti<span class=\"_ _2d\"></span> r<span class=\"_ _4\"></span>a<span class=\"_ _2d\"></span>di<span class=\"_ _2d\"></span>ofo<span class=\"_ _4\"></span>ni<span class=\"_ _2f\"></span>c<span class=\"_ _4\"></span>i<span class=\"_ _138\"> </span><span class=\"ls76\">10<span class=\"_ _2ba\"> </span></span>I<span class=\"_ _2d\"></span>m<span class=\"_ _30\"></span>p<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span>a<span class=\"_ _2d\"></span>nti<span class=\"_ _2d\"></span> di<span class=\"_ _2d\"></span> r<span class=\"_ _2d\"></span>e<span class=\"_ _30\"></span>gi<span class=\"_ _2d\"></span>s<span class=\"_ _2d\"></span>tra<span class=\"_ _2d\"></span>zi<span class=\"_ _2d\"></span>on<span class=\"_ _4\"></span>e<span class=\"_ _30\"></span> <span class=\"_ _1ae\"> </span>7<span class=\"_ _2ba\"> </span>I<span class=\"_ _2d\"></span>m<span class=\"_ _30\"></span>p<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span>a<span class=\"_ _2d\"></span>nti<span class=\"_ _2d\"></span> di<span class=\"_ _2d\"></span> s<span class=\"_ _2d\"></span>i<span class=\"_ _2f\"></span>nc<span class=\"_ _2d\"></span>ro<span class=\"_ _4\"></span>ni<span class=\"_ _2d\"></span>zza<span class=\"_ _2d\"></span>zi<span class=\"_ _2d\"></span>one e<span class=\"_ _30\"></span> c<span class=\"_ _4\"></span>e<span class=\"_ _1\"></span>ntri<span class=\"_ _2f\"></span> di<span class=\"_ _2f\"></span> c<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>trol<span class=\"_ _2f\"></span>l<span class=\"_ _2d\"></span>o<span class=\"_ _18d\"> </span><span class=\"ls76\">10<span class=\"_ _2ba\"> </span></span>Ce<span class=\"_ _30\"></span>n<span class=\"_ _4\"></span>tra<span class=\"_ _2d\"></span>l<span class=\"_ _2d\"></span>i<span class=\"_ _2d\"></span> <span class=\"_ _4\"></span>m<span class=\"_ _1\"></span>a<span class=\"_ _2d\"></span>nua<span class=\"_ _2d\"></span>l<span class=\"_ _2d\"></span>i<span class=\"_ _2f\"></span> e<span class=\"_ _30\"></span>d<span class=\"_ _4\"></span> e<span class=\"_ _1\"></span>l<span class=\"_ _2d\"></span>et<span class=\"_ _30\"></span>trome<span class=\"_ _30\"></span>c<span class=\"_ _4\"></span>c<span class=\"_ _2d\"></span>a<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span>c<span class=\"_ _2d\"></span>he<span class=\"_ _1af\"> </span>7<span class=\"_ _2ba\"> </span>Ce<span class=\"_ _30\"></span>n<span class=\"_ _4\"></span>tra<span class=\"_ _2d\"></span>l<span class=\"_ _2d\"></span>i<span class=\"_ _2d\"></span> <span class=\"_ _4\"></span>e<span class=\"_ _30\"></span>d<span class=\"_ _4\"></span> i<span class=\"_ _2d\"></span>mpi<span class=\"_ _2d\"></span>a<span class=\"_ _2d\"></span>nti<span class=\"_ _2d\"></span> e<span class=\"_ _30\"></span>l<span class=\"_ _2f\"></span>e<span class=\"_ _30\"></span>tt<span class=\"_ _30\"></span>r<span class=\"_ _2d\"></span>i<span class=\"_ _2d\"></span>c<span class=\"_ _4\"></span>i<span class=\"_ _f2\"> </span><span class=\"ls76\">10<span class=\"_ _2ba\"> </span></span>Po<span class=\"_ _4\"></span>nti<span class=\"_ _2d\"></span> r<span class=\"_ _4\"></span>a<span class=\"_ _2d\"></span>di<span class=\"_ _2d\"></span>o<span class=\"_ _4\"></span>, a<span class=\"_ _4\"></span>pp<span class=\"_ _4\"></span>a<span class=\"_ _2d\"></span>r<span class=\"_ _4\"></span>e<span class=\"_ _1\"></span>c<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span>a<span class=\"_ _2d\"></span>ture A<span class=\"_ _30\"></span>.F.<span class=\"_ _30\"></span> e a<span class=\"_ _4\"></span>mpl<span class=\"_ _2d\"></span>i<span class=\"_ _2d\"></span>fi<span class=\"_ _2f\"></span>c<span class=\"_ _4\"></span>a<span class=\"_ _2d\"></span>zi<span class=\"_ _2d\"></span>one<span class=\"_ _110\"> </span><span class=\"ls76\">10<span class=\"_ _2ba\"> </span></span>I<span class=\"_ _2d\"></span>m<span class=\"_ _30\"></span>p<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span>a<span class=\"_ _2d\"></span>nti<span class=\"_ _2d\"></span> di<span class=\"_ _2d\"></span> a<span class=\"_ _2d\"></span>l<span class=\"_ _2d\"></span>i<span class=\"_ _2f\"></span>m<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>nta<span class=\"_ _4\"></span>zi<span class=\"_ _2d\"></span>on<span class=\"_ _4\"></span>e<span class=\"_ _1b0\"> </span><span class=\"ls76\">11<span class=\"_ _2ba\"> </span></span>A<span class=\"_ _30\"></span>p<span class=\"_ _4\"></span>pa<span class=\"_ _2d\"></span>r<span class=\"_ _4\"></span>e<span class=\"_ _1\"></span>c<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span>a<span class=\"_ _2d\"></span>tur<span class=\"_ _4\"></span>e<span class=\"_ _30\"></span> d<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span> s<span class=\"_ _2d\"></span>eg<span class=\"_ _1\"></span>na<span class=\"_ _2d\"></span>l<span class=\"_ _2d\"></span>a<span class=\"_ _2d\"></span>zi<span class=\"_ _2d\"></span>on<span class=\"_ _4\"></span>e<span class=\"_ _30\"></span> <span class=\"_ _4\"></span>e<span class=\"_ _30\"></span> a<span class=\"_ _2d\"></span>tt<span class=\"_ _30\"></span>r<span class=\"_ _4\"></span>ezz<span class=\"_ _30\"></span>a<span class=\"_ _2d\"></span>tur<span class=\"_ _4\"></span>e<span class=\"_ _30\"></span> <span class=\"_ _4\"></span>di<span class=\"_ _2d\"></span> <span class=\"_ _4\"></span>pi<span class=\"_ _2d\"></span>s<span class=\"_ _2d\"></span>ta<span class=\"_ _c1\"> </span><span class=\"ls76\">10<span class=\"_ _2ba\"> </span></span>A<span class=\"_ _30\"></span>tt<span class=\"_ _30\"></span>r<span class=\"_ _2d\"></span>e<span class=\"_ _30\"></span>zza<span class=\"_ _4\"></span>tur<span class=\"_ _4\"></span>a<span class=\"_ _2d\"></span> va<span class=\"_ _2d\"></span>r<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span>a<span class=\"_ _2d\"></span> e<span class=\"_ _1\"></span> mi<span class=\"_ _2d\"></span>nuta<span class=\"_ _1b1\"> </span>7<span class=\"_ _2ba\"> </span>Ma<span class=\"_ _4\"></span>c<span class=\"_ _2d\"></span>c<span class=\"_ _4\"></span>hi<span class=\"_ _2d\"></span>n<span class=\"_ _4\"></span>e<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>l<span class=\"_ _2d\"></span>e<span class=\"_ _1\"></span>tt<span class=\"_ _30\"></span>r<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span>c<span class=\"_ _2d\"></span>he<span class=\"_ _30\"></span> e s<span class=\"_ _2d\"></span>i<span class=\"_ _2d\"></span>s<span class=\"_ _2d\"></span>te<span class=\"_ _30\"></span>m<span class=\"_ _30\"></span>i<span class=\"_ _2f\"></span> te<span class=\"_ _30\"></span>l<span class=\"_ _2d\"></span>e<span class=\"_ _1\"></span>fon<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span>c<span class=\"_ _4\"></span>i<span class=\"_ _1b2\"> </span>7<span class=\"_ _2ba\"> </span>Mobi<span class=\"_ _2d\"></span>l<span class=\"_ _2f\"></span>i<span class=\"_ _2d\"></span> e m<span class=\"_ _30\"></span>a<span class=\"_ _2d\"></span>c<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span>ne or<span class=\"_ _4\"></span>di<span class=\"_ _2f\"></span>na<span class=\"_ _2d\"></span>r<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span>e di<span class=\"_ _2d\"></span> uffi<span class=\"_ _2f\"></span>c<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span>o<span class=\"_ _1af\"> </span><span class=\"ls76\">10<span class=\"_ _2ba\"> </span></span>A<span class=\"_ _30\"></span>p<span class=\"_ _4\"></span>pa<span class=\"_ _2d\"></span>r<span class=\"_ _4\"></span>e<span class=\"_ _1\"></span>c<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span>a<span class=\"_ _2d\"></span>tur<span class=\"_ _4\"></span>e<span class=\"_ _30\"></span> p<span class=\"_ _4\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _4\"></span> el<span class=\"_ _4\"></span>a<span class=\"_ _2d\"></span>b<span class=\"_ _4\"></span>.ne<span class=\"_ _30\"></span> da<span class=\"_ _2d\"></span>ti<span class=\"_ _2d\"></span> c<span class=\"_ _4\"></span>ompr<span class=\"_ _4\"></span>e<span class=\"_ _30\"></span>s<span class=\"_ _2f\"></span>i<span class=\"_ _2d\"></span> i<span class=\"_ _2d\"></span> <span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ompute<span class=\"_ _30\"></span>r<span class=\"_ _cc\"> </span>5<span class=\"_ _2ba\"> </span>A<span class=\"_ _30\"></span>u<span class=\"_ _4\"></span>t<span class=\"_ _1\"></span>ovet<span class=\"_ _30\"></span>tur<span class=\"_ _4\"></span>e<span class=\"_ _1\"></span>, m<span class=\"_ _30\"></span>otoc<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span>c<span class=\"_ _2d\"></span>l<span class=\"_ _2d\"></span>i<span class=\"_ _2d\"></span> e s<span class=\"_ _4\"></span>i<span class=\"_ _2f\"></span>m<span class=\"_ _1\"></span>i<span class=\"_ _2d\"></span>l<span class=\"_ _2d\"></span>i<span class=\"_ _1b3\"> </span>4<span class=\"_ _2ba\"> </span>V<span class=\"_ _1\"></span>e<span class=\"_ _30\"></span>l<span class=\"_ _2f\"></span>i<span class=\"_ _2d\"></span>vo<span class=\"_ _4\"></span>l<span class=\"_ _2d\"></span>i<span class=\"_ _2f\"></span> a<span class=\"_ _2d\"></span>zi<span class=\"_ _2d\"></span>e<span class=\"_ _30\"></span>nd<span class=\"_ _4\"></span>a<span class=\"_ _2d\"></span>l<span class=\"_ _2d\"></span>i<span class=\"_ _1b4\"> </span><span class=\"ls76\">15<span class=\"_ _2ba\"> </span></span>E<span class=\"_ _1\"></span>qu<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span>pa<span class=\"_ _2d\"></span>ggi<span class=\"_ _2d\"></span>a<span class=\"_ _2d\"></span>m<span class=\"_ _30\"></span>ent<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> dei<span class=\"_ _2d\"></span> ve<span class=\"_ _30\"></span>l<span class=\"_ _2f\"></span>i<span class=\"_ _2d\"></span>vo<span class=\"_ _4\"></span>l<span class=\"_ _2d\"></span>i<span class=\"_ _2d\"></span> <span class=\"_ _4\"></span>e<span class=\"_ _30\"></span> s<span class=\"_ _2f\"></span>i<span class=\"_ _2d\"></span>s<span class=\"_ _2d\"></span>te<span class=\"_ _30\"></span>m<span class=\"_ _1\"></span>i<span class=\"_ _2d\"></span> d<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span> r<span class=\"_ _4\"></span>a<span class=\"_ _2d\"></span>di<span class=\"_ _2f\"></span>omi<span class=\"_ _2d\"></span>s<span class=\"_ _2d\"></span>ur<span class=\"_ _4\"></span>e<span class=\"_ _c6\"> </span><span class=\"ls76\">10<span class=\"_ _2ba\"> </span></span>Fa<span class=\"_ _2d\"></span>bbr<span class=\"_ _4\"></span>i<span class=\"_ _2f\"></span>c<span class=\"_ _4\"></span>a<span class=\"_ _2d\"></span>ti<span class=\"_ _2ba\"> </span>I<span class=\"_ _2d\"></span>m<span class=\"_ _30\"></span>p<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span>a<span class=\"_ _2d\"></span>nti<span class=\"_ _2d\"></span> e<span class=\"_ _30\"></span> ma<span class=\"_ _4\"></span>c<span class=\"_ _2d\"></span>ch<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span>n<span class=\"_ _4\"></span>a<span class=\"_ _2d\"></span>r<span class=\"_ _4\"></span>i<span class=\"_ _2ba\"> </span>A<span class=\"_ _30\"></span>tt<span class=\"_ _30\"></span>r<span class=\"_ _2d\"></span>e<span class=\"_ _30\"></span>zza<span class=\"_ _4\"></span>tur<span class=\"_ _4\"></span>e<span class=\"_ _1\"></span> i<span class=\"_ _2d\"></span>n<span class=\"_ _4\"></span>dus<span class=\"_ _2d\"></span>tr<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span>a<span class=\"_ _2d\"></span>l<span class=\"_ _2d\"></span>i<span class=\"_ _2d\"></span> <span class=\"_ _4\"></span>e<span class=\"_ _30\"></span> c<span class=\"_ _2d\"></span>om<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>i<span class=\"_ _2f\"></span>a<span class=\"_ _2d\"></span>l<span class=\"_ _2d\"></span>i<span class=\"_ _2ba\"> </span>A<span class=\"_ _30\"></span>l<span class=\"_ _2f\"></span>t<span class=\"_ _1\"></span>r<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span> b<span class=\"_ _4\"></span>e<span class=\"_ _1\"></span>ni<span class=\"_ _2ba\"> </span>Il <span class=\"ff6 ls0\">right <span class=\"_ _30\"></span>of use<span class=\"ff3\"> <span class=\"_ _30\"></span>viene i<span class=\"_ _1\"></span>scritto <span class=\"_ _30\"></span>ad un <span class=\"_ _1\"></span>valore <span class=\"_ _30\"></span>equivalente all<span class=\"_ _1\"></span>a som<span class=\"_ _1\"></span>ma del<span class=\"_ _30\"></span> valore <span class=\"_ _30\"></span>att<span class=\"_ _4\"></span>uale <span class=\"_ _30\"></span>dei flussi <span class=\"_ _30\"></span>di cassa <span class=\"_ _30\"></span>in uscit<span class=\"_ _1\"></span>a,<span class=\"_ _2ba\"> </span></span></span>previsti contrattualment<span class=\"_ _1\"></span>e, utilizzando quale fattore di attualizzazione il tasso previsto nell\u2019accordo o il tasso<span class=\"_ _2ba\"> </span>di finanziament<span class=\"_ _1\"></span>o marginale.<span class=\"_ _2ba\"> </span>Il<span class=\"ls0\"> <span class=\"_ _2a\"></span><span class=\"ff6\">right <span class=\"_ _2f\"></span>of <span class=\"_ _2a\"></span>use</span> <span class=\"_ _2f\"></span>viene <span class=\"_ _2a\"></span>amm<span class=\"_ _1\"></span>ortizzato <span class=\"_ _2f\"></span><span class=\"ff5\">te<span class=\"_ _4\"></span>nendo <span class=\"_ _2f\"></span>in <span class=\"_ _2a\"></span>consid<span class=\"_ _1\"></span>erazione <span class=\"_ _2f\"></span>il <span class=\"_ _2a\"></span>periodo <span class=\"_ _2f\"></span>non <span class=\"_ _2f\"></span>cancellabile <span class=\"_ _2a\"></span>dell\u2019acc<span class=\"_ _1\"></span>ordo <span class=\"_ _2a\"></span>che<span class=\"_ _2ba\"> </span></span></span>normalmente coincid<span class=\"_ _1\"></span>e con la du<span class=\"_ _1\"></span>rata dello stesso.<span class=\"_ _2ba\"> </span>Con  riferiment<span class=\"_ _1\"></span>o  ai  contratti  di  n<span class=\"_ _1\"></span>oleggio  pluriennale<span class=\"_ _1\"></span>  di  autovetture,  si<span class=\"_ _1\"></span>  procede  con  la<span class=\"_ _1\"></span>  separazione  del<span class=\"_ _2ba\"> </span>contratto <span class=\"_ _34\"> </span>tra <span class=\"_ _34\"> </span>la <span class=\"_ _34\"> </span>componente <span class=\"_ _34\"> </span><span class=\"ff6\">lease,</span> <span class=\"_ _34\"> </span>ovvero <span class=\"_ _34\"> </span>il <span class=\"_ _33\"> </span>corris<span class=\"_ _1\"></span>pettivo <span class=\"_ _34\"> </span>di <span class=\"_ _34\"> </span>noleggio, <span class=\"_ _34\"> </span>e <span class=\"_ _33\"> </span><span class=\"ff6\">non <span class=\"_ _34\"> </span>lease</span>, <span class=\"_ _34\"> </span>relativa <span class=\"_ _34\"> </span>ai <span class=\"_ _34\"> </span>servizi <span class=\"_ _34\"> </span>di<span class=\"_ _2ba\"> </span>manutenzione. La componente <span class=\"_ _4\"></span><span class=\"ff6\">lease</span> <span class=\"ff5\">\u00e8 <span class=\"_ _4\"></span>inclusa nell\u2019ambito del <span class=\"_ _4\"></span><span class=\"ff6\">right of <span class=\"_ _4\"></span>use</span></span> m<span class=\"_ _4\"></span>entre la <span class=\"_ _4\"></span>componente <span class=\"ff6\">non <span class=\"_ _4\"></span>lease<span class=\"_ _2ba\"> </span></span>viene imputata a c<span class=\"_ _1\"></span>onto economico.<span class=\"_ _2ba\"> </span>Attivit\u00e0 immateriali<span class=\"_ _2ba\"> </span>Le <span class=\"_ _2f\"></span>Attivit\u00e0 <span class=\"_ _2d\"></span>immateriali<span class=\"_ _30\"></span> <span class=\"_ _2f\"></span>sono <span class=\"_ _2f\"></span>costituite <span class=\"_ _2d\"></span>da <span class=\"_ _2d\"></span>elementi <span class=\"_ _2d\"></span>non <span class=\"_ _2d\"></span>monetari, <span class=\"_ _2f\"></span>identificabili <span class=\"_ _4\"></span>e <span class=\"_ _2f\"></span>privi <span class=\"_ _2f\"></span>di <span class=\"_ _2d\"></span>consistenza <span class=\"_ _2d\"></span>fisica,<span class=\"_ _2ba\"> </span>controllabili <span class=\"_ _4\"></span>e <span class=\"_ _2d\"></span>atti <span class=\"_ _2d\"></span>a <span class=\"_ _2d\"></span>generare <span class=\"_ _4\"></span>benefici <span class=\"_ _2d\"></span>economici <span class=\"_ _4\"></span>futuri. <span class=\"_ _2d\"></span>Tali <span class=\"_ _2d\"></span>elementi <span class=\"_ _4\"></span>sono <span class=\"_ _2d\"></span>rilevati <span class=\"_ _2d\"></span>al <span class=\"_ _4\"></span>co<span class=\"_ _4\"></span>sto <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>acquist<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span>o <span class=\"_ _2d\"></span>di<span class=\"_ _2ba\"> </span>produzione, <span class=\"_ _29\"> </span>comprensiv<span class=\"_ _1\"></span>o <span class=\"_ _29\"> </span>degli <span class=\"_ _29\"> </span>o<span class=\"_ _4\"></span>neri <span class=\"_ _29\"> </span>accessori <span class=\"_ _29\"> </span>di <span class=\"_ _29\"> </span>diretta <span class=\"_ _29\"> </span>imputazione <span class=\"_ _29\"> </span>necess<span class=\"_ _30\"></span>ari <span class=\"_ _3f\"> </span>a <span class=\"_ _29\"> </span>rendere <span class=\"_ _29\"> </span>le <span class=\"_ _29\"> </span>attivit\u00e0<span class=\"_ _2ba\"> </span>disponibili <span class=\"_ _30\"></span>per <span class=\"_ _1\"></span>l\u2019uso<span class=\"ff3\">, <span class=\"_ _30\"></span>al n<span class=\"_ _30\"></span>et<span class=\"_ _4\"></span>to <span class=\"_ _30\"></span>degli a<span class=\"_ _30\"></span>mmortamenti <span class=\"_ _30\"></span>cumulati <span class=\"_ _1\"></span>(ad <span class=\"_ _30\"></span>eccezione <span class=\"_ _1\"></span>delle <span class=\"_ _30\"></span>attivit\u00e0 <span class=\"_ _30\"></span>immateriali <span class=\"_ _30\"></span>a <span class=\"_ _30\"></span>vita u<span class=\"_ _1\"></span>tile<span class=\"_ _2ba\"> </span></span>indefinita) <span class=\"_ _33\"> </span>e  d<span class=\"_ _30\"></span>elle  eventu<span class=\"_ _1\"></span>ali  p<span class=\"_ _1\"></span>erdite <span class=\"_ _33\"> </span>di  v<span class=\"_ _1\"></span>alore. <span class=\"_ _33\"> </span>Le <span class=\"_ _33\"> </span>attivit\u00e0 <span class=\"_ _33\"> </span>immateriali  a<span class=\"_ _1\"></span>cquisite <span class=\"_ _33\"> </span>attravers<span class=\"_ _1\"></span>o  oper<span class=\"_ _1\"></span>azioni <span class=\"_ _33\"> </span>di<span class=\"_ _2ba\"> </span>aggregazione <span class=\"_ _1\"></span>di imprese, <span class=\"ff5\">q<span class=\"_ _30\"></span>uali l\u2019avviamento<span class=\"ff3\">, son<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> iscritte <span class=\"_ _1\"></span>al valor<span class=\"_ _1\"></span>e equo d<span class=\"_ _1\"></span>efinito alla <span class=\"_ _1\"></span>data di acq<span class=\"_ _1\"></span>uisizione, s<span class=\"_ _1\"></span>e<span class=\"_ _2ba\"> </span></span></span>tale <span class=\"_ _4\"></span>valore <span class=\"_ _4\"></span>pu\u00f2 <span class=\"_ _4\"></span>essere <span class=\"_ _4\"></span>determinato <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>modo <span class=\"_ _4\"></span>attendibile. <span class=\"_ _4\"></span>Le <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _4\"></span>immateriali prodotte <span class=\"_ _4\"></span>internamente <span class=\"_ _4\"></span>non<span class=\"_ _2ba\"> </span>sono capitalizzate<span class=\"_ _1\"></span> e si rilevan<span class=\"_ _1\"></span>o nel Conto Economico<span class=\"_ _1\"></span> dell\u2019esercizio in <span class=\"_ _1\"></span>cui sono s<span class=\"ff3\">tate sostenute.<span class=\"_ _2ba\"> </span></span>L\u2019ammortamen<span class=\"_ _1\"></span>to ha <span class=\"_ _4\"></span>inizio nel momento in cui l\u2019attivit\u00e0 \u00e8 disponibile all\u2019uso ed \u00e8 ripartito sistematicamente<span class=\"_ _2ba\"> </span>in relazione alla residu<span class=\"_ _1\"></span>a possibilit\u00e0 di<span class=\"_ _1\"></span> utilizzazione dell<span class=\"_ _1\"></span>a stessa. La vita utile delle<span class=\"_ _1\"></span> attivit\u00e0 immateriali<span class=\"_ _30\"></span> \u00e8<span class=\"_ _4\"></span> valutata c<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>me definita <span class=\"_ _1\"></span>o indefinita.<span class=\"_ _2ba\"> </span>Le attivit\u00e0 i<span class=\"_ _30\"></span>mmateriali a vit<span class=\"_ _1\"></span>a utile definita <span class=\"_ _30\"></span>so<span class=\"_ _4\"></span>no amm<span class=\"_ _1\"></span>ortizzate a <span class=\"_ _1\"></span>quote cos<span class=\"_ _1\"></span>tanti lungo la <span class=\"_ _30\"></span>lo<span class=\"_ _4\"></span>ro vita u<span class=\"_ _1\"></span>tile stimat<span class=\"_ _30\"></span>a<span class=\"_ _2ba\"> </span>e sottoposte a test di recuperabilit\u00e0 (<span class=\"ff6\">impairment test</span><span class=\"ls1f\">) </span>qualora vi siano indicazioni di una possibile perdita di<span class=\"_ _2ba\"> </span>valore.  La <span class=\"_ _37\"> </span>vita <span class=\"_ _37\"> </span>utile  residua  viene <span class=\"_ _37\"> </span>riesaminata  alla  fine <span class=\"_ _37\"> </span>di <span class=\"_ _37\"> </span>ciascun  esercizio  o<span class=\"_ _4\"></span> <span class=\"_ _37\"> </span>pi\u00f9  frequentemente  se<span class=\"_ _2ba\"> </span>necessario. <span class=\"_ _2a\"></span>Le <span class=\"_ _2a\"></span>variazioni <span class=\"_ _2a\"></span>della <span class=\"_ _2a\"></span>v<span class=\"_ _4\"></span>ita <span class=\"_ _2a\"></span>utile <span class=\"_ _2a\"></span>attesa <span class=\"_ _2a\"></span>o <span class=\"_ _34\"></span>dell<span class=\"_ _1\"></span>e <span class=\"_ _34\"></span>modalit\u00e0 <span class=\"_ _2f\"></span>co<span class=\"_ _4\"></span>n <span class=\"_ _2a\"></span>cui <span class=\"_ _2a\"></span>i <span class=\"_ _34\"> </span>futuri <span class=\"_ _2a\"></span>benefici <span class=\"_ _2a\"></span>economici <span class=\"_ _2a\"></span>l<span class=\"_ _4\"></span>egati<span class=\"_ _2ba\"> </span>all\u2019attivit\u00e0 imma<span class=\"_ _1\"></span>teriale sono conseguiti da<span class=\"_ _1\"></span>l Gruppo vengono rile<span class=\"_ _1\"></span>vate modificand<span class=\"_ _1\"></span>o il periodo e/o il metodo d<span class=\"_ _1\"></span>i<span class=\"_ _2ba\"> </span>ammortament<span class=\"_ _1\"></span>o e trattate co<span class=\"_ _1\"></span>me modifiche delle s<span class=\"_ _1\"></span>time contabili. Gli utili <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>perdite <span class=\"_ _4\"></span>derivan<span class=\"_ _1\"></span>ti <span class=\"_ _4\"></span>dall\u2019alienazione di <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>bene immateriale <span class=\"_ _4\"></span>sono misurati <span class=\"_ _4\"></span>come <span class=\"_ _4\"></span>la differenza <span class=\"_ _4\"></span>fra il<span class=\"_ _2ba\"> </span>ricavo  ne<span class=\"_ _1\"></span>tto  di <span class=\"_ _33\"> </span>vendita  e<span class=\"_ _1\"></span>  il <span class=\"_ _33\"> </span>valore  contabi<span class=\"_ _1\"></span>le  del <span class=\"_ _33\"> </span>bene  e <span class=\"_ _33\"> </span>sono  ril<span class=\"_ _1\"></span>evati  a  conto  ec<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>nomico <span class=\"_ _33\"> </span>al  moment<span class=\"_ _1\"></span>o<span class=\"_ _2ba\"> </span>dell\u2019alienazione.<span class=\"ff3\"> La <span class=\"_ _1\"></span>valutazione viene<span class=\"_ _1\"></span> effettuata consid<span class=\"_ _1\"></span>erando i principi <span class=\"ff5\">definiti ne<span class=\"_ _1\"></span>ll\u2019IFRS 15.<span class=\"_ _2ba\"> </span></span></span>Le <span class=\"_ _2d\"></span>attivit\u00e0 <span class=\"_ _4\"></span>immateriali <span class=\"_ _2d\"></span>con <span class=\"_ _4\"></span>vita <span class=\"_ _2d\"></span>utile <span class=\"_ _2d\"></span>indefinita <span class=\"_ _4\"></span>non <span class=\"_ _2d\"></span>sono <span class=\"_ _2d\"></span>assoggetta<span class=\"_ _1\"></span>te <span class=\"_ _2d\"></span>ad <span class=\"_ _2d\"></span>ammortam<span class=\"_ _1\"></span>ento <span class=\"_ _2d\"></span>sistematico <span class=\"_ _4\"></span>bens\u00ec<span class=\"_ _2ba\"> </span>ad <span class=\"_ _2d\"></span>una <span class=\"_ _2f\"></span>valutazione <span class=\"_ _2d\"></span>almeno <span class=\"_ _2d\"></span>annuale <span class=\"_ _2d\"></span>volta <span class=\"_ _2d\"></span>a <span class=\"_ _2d\"></span>individuare <span class=\"_ _2d\"></span>eventuali <span class=\"_ _2d\"></span>perdite <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>v<span class=\"_ _4\"></span>alore <span class=\"_ _2d\"></span>(<span class=\"ff6\">impairment <span class=\"_ _2d\"></span>test</span>), <span class=\"_ _2d\"></span>sia <span class=\"_ _2f\"></span>a<span class=\"_ _2ba\"> </span>livello <span class=\"_ _2d\"></span>individuale <span class=\"_ _2d\"></span>sia <span class=\"_ _2f\"></span>a <span class=\"_ _2d\"></span>livello <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>unit\u00e0 <span class=\"_ _2f\"></span>generatrice<span class=\"_ _1\"></span> <span class=\"_ _2f\"></span>di <span class=\"_ _2d\"></span>flussi <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>cassa. <span class=\"_ _2f\"></span>L\u2019eventuale<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>cambiamento <span class=\"_ _2d\"></span>da <span class=\"_ _2d\"></span>v<span class=\"_ _4\"></span>ita <span class=\"_ _2d\"></span>utile<span class=\"_ _2ba\"> </span>indefinita a vita utile<span class=\"_ _30\"></span> definita viene applicato su<span class=\"_ _1\"></span> base prospettica. Il <span class=\"_ _4\"></span>Gruppo <span class=\"_ _2d\"></span>non <span class=\"_ _4\"></span>iscrive <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>vita <span class=\"_ _2d\"></span>util<span class=\"_ _1\"></span>e <span class=\"_ _2d\"></span>indefinita<span class=\"_ _30\"></span> <span class=\"_ _2d\"></span>ad <span class=\"_ _4\"></span>eccezione <span class=\"_ _4\"></span>dell\u2019Avviamento<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>derivante <span class=\"_ _2d\"></span><span class=\"ff3\">da <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>perazioni <span class=\"_ _4\"></span>di<span class=\"_ _2ba\"> </span></span>aggregazione aziend<span class=\"_ _1\"></span>ale.<span class=\"_ _2ba\"> </span>Rimanenze Le <span class=\"_ _2d\"></span>rimanenze, <span class=\"_ _2d\"></span>rappresenta<span class=\"_ _1\"></span>te <span class=\"_ _2d\"></span>essenzialmente <span class=\"_ _2d\"></span>da <span class=\"_ _2d\"></span>parti <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>ricambio <span class=\"_ _2d\"></span>relative <span class=\"_ _2d\"></span>agli <span class=\"_ _2d\"></span>impianti <span class=\"_ _2d\"></span>ed <span class=\"_ _2d\"></span>apparecchiatur<span class=\"_ _30\"></span>e<span class=\"_ _2ba\"> </span>per <span class=\"_ _4\"></span>il <span class=\"_ _2d\"></span>controllo <span class=\"_ _2d\"></span>del traffico <span class=\"_ _2d\"></span>aereo, <span class=\"_ _4\"></span>sono <span class=\"_ _2d\"></span>iscritte <span class=\"_ _4\"></span>al <span class=\"_ _2d\"></span>minore <span class=\"_ _2d\"></span>tra <span class=\"_ _4\"></span>il <span class=\"_ _2d\"></span>costo <span class=\"_ _4\"></span>ed <span class=\"_ _2d\"></span>il <span class=\"_ _4\"></span>valore <span class=\"_ _4\"></span>netto <span class=\"_ _2d\"></span>di <span class=\"_ _4\"></span>realizzo. <span class=\"_ _4\"></span>Il <span class=\"_ _2f\"></span>costo <span class=\"_ _2d\"></span><span class=\"ls14\">\u00e8<span class=\"_ _2ba\"> </span></span>determinato in <span class=\"_ _4\"></span>base alla formula <span class=\"_ _4\"></span>del costo <span class=\"_ _4\"></span>medio ponderato, che <span class=\"_ _4\"></span>include gli oneri <span class=\"_ _4\"></span>accessori di competenza.<span class=\"_ _2ba\"> </span>Tali <span class=\"_ _3c\"> </span>rimanenze, <span class=\"_ _3f\"> </span>se <span class=\"_ _73\"> </span>non <span class=\"_ _3c\"> </span>pi\u00f9 <span class=\"_ _3c\"> </span>utilizzab<span class=\"_ _1\"></span>ili <span class=\"_ _3c\"> </span>in <span class=\"_ _3c\"> </span>quanto <span class=\"_ _3c\"> </span>obso<span class=\"_ _4\"></span>lete, <span class=\"_ _3f\"> </span>vengono <span class=\"_ _3c\"> </span>svalutate <span class=\"_ _3c\"> </span>tramite <span class=\"_ _3f\"> </span>stanziamento<span class=\"_ _2ba\"> </span>nell\u2019apposito fondo s<span class=\"_ _1\"></span>valutazione magazz<span class=\"_ _1\"></span>ino a rettifica <span class=\"_ _1\"></span>diretta del valore dell\u2019a<span class=\"_ _1\"></span>ttivo.<span class=\"_ _2ba\"> </span>Partecipazioni in altr<span class=\"_ _1\"></span>e imprese Le <span class=\"_ _4\"></span>partecipazioni <span class=\"_ _4\"></span>in altre <span class=\"_ _4\"></span>imprese, <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>rappresentano strumenti <span class=\"_ _4\"></span>rappresentati<span class=\"_ _1\"></span>vi <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>capitale <span class=\"_ _2d\"></span>sono v<span class=\"_ _4\"></span>alutate al<span class=\"_ _2ba\"> </span>fair value<span class=\"ff3 ls10\">. </span>Il <span class=\"_ _4\"></span>Gruppo <span class=\"_ _2d\"></span>ha <span class=\"_ _4\"></span>scelto <span class=\"_ _2d\"></span>irrevocabilment<span class=\"_ _1\"></span>e <span class=\"_ _2d\"></span>di <span class=\"_ _4\"></span>imputare <span class=\"_ _2d\"></span>le <span class=\"_ _4\"></span>variazioni <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span><span class=\"ff6\">fair <span class=\"_ _2d\"></span>value</span> <span class=\"_ _4\"></span>tra <span class=\"_ _2d\"></span>le <span class=\"_ _4\"></span>altre <span class=\"_ _2d\"></span>componenti <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>co<span class=\"_ _4\"></span>nto<span class=\"_ _2ba\"> </span>economico c<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>mplessivo, <span class=\"_ _30\"></span>ovvero in una <span class=\"_ _1\"></span>specifica ris<span class=\"_ _30\"></span>erva di patrimoni<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> netto, <span class=\"_ _30\"></span>senza rigiro a<span class=\"_ _1\"></span> conto <span class=\"_ _1\"></span>economico. Attivit\u00e0 finanziar<span class=\"_ _1\"></span>ie Al <span class=\"_ _4\"></span>momento <span class=\"_ _4\"></span>della rilevazione <span class=\"_ _4\"></span>iniziale, <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _4\"></span>finanziarie <span class=\"_ _4\"></span>sono <span class=\"_ _4\"></span>classificate, <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>seconda <span class=\"_ _4\"></span>dei casi, <span class=\"_ _2d\"></span>in <span class=\"_ _4\"></span>base <span class=\"_ _4\"></span>alle<span class=\"_ _2ba\"> </span>successive <span class=\"_ _4\"></span>modalit\u00e0 <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>misurazione, <span class=\"_ _4\"></span>cio\u00e8: <span class=\"_ _2d\"></span>al <span class=\"_ _2d\"></span><span class=\"ff6\">costo <span class=\"_ _4\"></span>ammortizzato</span>, <span class=\"_ _4\"></span>al <span class=\"_ _2d\"></span><span class=\"ff6\">fair <span class=\"_ _4\"></span>value</span> <span class=\"_ _2d\"></span>rilevato <span class=\"_ _4\"></span>nel <span class=\"_ _2d\"></span>cont<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span>economico<span class=\"_ _2ba\"> </span>complessivo <span class=\"_ _4\"></span>(OCI) <span class=\"_ _2d\"></span>e <span class=\"_ _4\"></span>al <span class=\"_ _2d\"></span><span class=\"ff6\">fair <span class=\"_ _4\"></span>value</span> <span class=\"_ _2d\"></span>rilevato <span class=\"_ _4\"></span>nel <span class=\"_ _2d\"></span>conto <span class=\"_ _4\"></span>economico. <span class=\"_ _2d\"></span>La <span class=\"_ _4\"></span>classificazione <span class=\"_ _4\"></span>delle <span class=\"_ _2d\"></span>attivit\u00e0 <span class=\"_ _4\"></span>finanziarie <span class=\"_ _4\"></span>al<span class=\"_ _2ba\"> </span>momento <span class=\"_ _4\"></span>della <span class=\"_ _2d\"></span>rilevazi<span class=\"_ _1\"></span>one <span class=\"_ _2d\"></span>iniziale <span class=\"_ _4\"></span>dipende <span class=\"_ _2d\"></span>dalle<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>caratteristi<span class=\"_ _30\"></span>che <span class=\"_ _2d\"></span>dei <span class=\"_ _2d\"></span>flussi <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>cassa <span class=\"_ _4\"></span>contrattuali <span class=\"_ _2d\"></span>delle <span class=\"_ _4\"></span>attivit\u00e0<span class=\"_ _2ba\"> </span>finanziarie <span class=\"_ _33\"> </span>e  dal <span class=\"_ _33\"> </span>modello  d<span class=\"_ _1\"></span>i  business  che <span class=\"_ _33\"> </span>il  Gruppo<span class=\"_ _1\"></span>  usa  p<span class=\"_ _1\"></span>er  la <span class=\"_ _33\"> </span>loro  gestione.<span class=\"_ _1\"></span>  Ad  e<span class=\"_ _1\"></span>ccezione <span class=\"_ _33\"> </span>dei  crediti<span class=\"_ _2ba\"> </span>commerciali <span class=\"_ _2a\"></span>che <span class=\"_ _34\"> </span>non <span class=\"_ _2a\"></span>contengono <span class=\"_ _34\"> </span>una <span class=\"_ _2a\"></span>componente <span class=\"_ _2a\"></span>di <span class=\"_ _34\"> </span>finanziamento <span class=\"_ _2a\"></span>significativa, <span class=\"_ _34\"></span>il <span class=\"_ _2a\"></span>Gruppo <span class=\"_ _34\"></span>inizial<span class=\"_ _1\"></span>mente<span class=\"_ _2ba\"> </span>valuta <span class=\"_ _2f\"></span>un'attivit\u00e0 <span class=\"_ _2f\"></span>finanziaria <span class=\"_ _2f\"></span>al <span class=\"_ _2f\"></span>suo <span class=\"_ _2a\"></span><span class=\"ff6\">fair <span class=\"_ _2f\"></span>value</span> <span class=\"_ _2f\"></span>incrementato <span class=\"_ _2f\"></span>dai <span class=\"_ _2f\"></span>costi <span class=\"_ _2f\"></span>di <span class=\"_ _2a\"></span>transazio<span class=\"_ _1\"></span>ne, <span class=\"_ _2f\"></span>nel <span class=\"_ _2f\"></span>caso <span class=\"_ _2a\"></span>di <span class=\"_ _2f\"></span>un'attivit\u00e0<span class=\"_ _2ba\"> </span>finanziaria <span class=\"_ _2f\"></span>non <span class=\"_ _2a\"></span>al <span class=\"_ _2a\"></span><span class=\"ff6\">fair <span class=\"_ _2a\"></span>valu<span class=\"_ _1\"></span>e<span class=\"ff3\"> <span class=\"_ _2a\"></span>rilevato <span class=\"_ _2f\"></span>nel <span class=\"_ _2a\"></span>conto <span class=\"_ _2f\"></span>economico. <span class=\"_ _2a\"></span>I <span class=\"_ _2a\"></span>crediti <span class=\"_ _2f\"></span>commerciali<span class=\"_ _1\"></span> <span class=\"_ _2a\"></span>che <span class=\"_ _2a\"></span>non <span class=\"_ _2f\"></span>contengono <span class=\"_ _2a\"></span>una<span class=\"_ _2ba\"> </span></span></span>componente <span class=\"_ _2a\"></span>di <span class=\"_ _34\"></span>finan<span class=\"_ _1\"></span>ziamento <span class=\"_ _2a\"></span>significativa <span class=\"_ _2a\"></span>o <span class=\"_ _2a\"></span>per <span class=\"_ _34\"></span>i <span class=\"_ _2a\"></span>quali <span class=\"_ _2a\"></span>il <span class=\"_ _2a\"></span>Gruppo <span class=\"_ _34\"></span>ha <span class=\"_ _2a\"></span>applicat<span class=\"_ _1\"></span>o <span class=\"_ _2a\"></span>l<span class=\"ff5\">\u2019espediente</span> <span class=\"_ _34\"></span>pratic<span class=\"_ _1\"></span>o <span class=\"_ _2a\"></span>sono<span class=\"_ _2ba\"> </span>valutati al prezzo d<span class=\"_ _1\"></span><span class=\"ff5\">ell\u2019operazione<span class=\"ff3\"> de<span class=\"_ _1\"></span>terminato second<span class=\"_ _1\"></span>o l'IFRS 15. </span></span>Affinch\u00e9 <span class=\"_ _34\"> </span>un'attivit\u00e0 <span class=\"_ _34\"> </span>finanziaria <span class=\"_ _34\"> </span>possa <span class=\"_ _34\"> </span>essere <span class=\"_ _34\"> </span>classificata <span class=\"_ _33\"> </span>e <span class=\"_ _34\"> </span>valutata <span class=\"_ _34\"> </span>al <span class=\"_ _33\"> </span><span class=\"ff6\">costo <span class=\"_ _34\"> </span>ammortizzato</span> <span class=\"_ _34\"> </span>o <span class=\"_ _33\"> </span>al <span class=\"_ _34\"> </span><span class=\"ff6\">fair <span class=\"_ _34\"> </span>value<span class=\"_ _2ba\"> </span></span>rilevato  in  OCI,  deve  gen<span class=\"_ _30\"></span>erare  flussi  finanziari  che  dipendono  sola<span class=\"_ _1\"></span>mente  dal  capitale<span class=\"_ _1\"></span>  e  dagli  interessi<span class=\"_ _2ba\"> </span>sul<span class=\"ff5\">l\u2019importo <span class=\"_ _2d\"></span>del <span class=\"_ _2d\"></span>capitale <span class=\"_ _2f\"></span>da <span class=\"_ _2d\"></span>restituire</span> <span class=\"_ _2d\"></span>(cosiddetto <span class=\"_ _2d\"></span><span class=\"ff6\">S<span class=\"_ _4\"></span>olely <span class=\"_ _2d\"></span>Payments <span class=\"_ _2d\"></span>of <span class=\"_ _2d\"></span>Principal <span class=\"_ _2d\"></span>and <span class=\"_ _2f\"></span>Interest</span> <span class=\"_ _2f\"></span>- <span class=\"_ _2f\"></span>SPPI). <span class=\"_ _2d\"></span>Questa<span class=\"_ _2ba\"> </span>valutazione \u00e8 indica<span class=\"_ _1\"></span>ta come tes<span class=\"_ _1\"></span>t SPPI e viene esegu<span class=\"_ _1\"></span>ita a livello di stru<span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>ento.<span class=\"_ _2ba\"> </span>Il <span class=\"_ _2d\"></span>modello <span class=\"_ _2f\"></span>di <span class=\"_ _2d\"></span>business <span class=\"_ _2d\"></span>del <span class=\"_ _2d\"></span>Gruppo <span class=\"_ _2d\"></span>per <span class=\"_ _2d\"></span>la <span class=\"_ _2d\"></span>gestione <span class=\"_ _2d\"></span>delle <span class=\"_ _2f\"></span>attivit\u00e0 <span class=\"_ _2d\"></span>finanziarie<span class=\"_ _1\"></span> <span class=\"_ _2f\"></span>riguarda <span class=\"_ _2d\"></span>il <span class=\"_ _2d\"></span>modo <span class=\"_ _2f\"></span>in <span class=\"_ _2d\"></span>cui <span class=\"_ _2f\"></span>vengono<span class=\"_ _2ba\"> </span>gesti<span class=\"ls32\">te</span> <span class=\"_ _2f\"></span>le <span class=\"_ _2a\"></span>attivit\u00e0 <span class=\"_ _2f\"></span>finanziarie <span class=\"_ _2f\"></span>al <span class=\"_ _2a\"></span>fine <span class=\"_ _2a\"></span>di <span class=\"_ _2f\"></span>generare <span class=\"_ _2a\"></span>flussi <span class=\"_ _2f\"></span>finanziari. <span class=\"_ _2f\"></span>Il <span class=\"_ _2a\"></span>modello <span class=\"_ _2f\"></span>aziendale <span class=\"_ _2a\"></span>determina <span class=\"_ _2d\"></span>se <span class=\"_ _2a\"></span>i <span class=\"_ _2a\"></span>flussi<span class=\"_ _2ba\"> </span>finanziari <span class=\"_ _4\"></span>deriveranno <span class=\"_ _2d\"></span>dalla <span class=\"_ _4\"></span>racco<span class=\"_ _4\"></span>lta <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>flussi <span class=\"_ _4\"></span>finanziari <span class=\"_ _2d\"></span>contrattuali, <span class=\"_ _4\"></span>dalla <span class=\"_ _2d\"></span>vendita <span class=\"_ _2d\"></span>delle <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _2d\"></span>finanziarie <span class=\"_ _2d\"></span>o<span class=\"_ _2ba\"> </span>da entrambi. Il Grupp<span class=\"_ _1\"></span>o detiene le proprie<span class=\"_ _30\"></span> attivit\u00e0 finanziarie fino a scad<span class=\"_ _1\"></span>enza.<span class=\"_ _2ba\"> </span>Ai <span class=\"_ _2d\"></span>fini <span class=\"_ _4\"></span>della <span class=\"_ _2d\"></span>valutazione <span class=\"_ _2d\"></span>successi<span class=\"_ _1\"></span>va, <span class=\"_ _2d\"></span>le <span class=\"_ _2d\"></span>attivit\u00e0 <span class=\"_ _4\"></span>finanziarie <span class=\"_ _2d\"></span>possono <span class=\"_ _4\"></span>essere <span class=\"_ _2d\"></span>classificate <span class=\"_ _2d\"></span>in <span class=\"_ _4\"></span>quattro <span class=\"_ _2d\"></span>categorie <span class=\"_ _2d\"></span>in<span class=\"_ _2ba\"> </span>accordo <span class=\"_ _1\"></span>con IF<span class=\"_ _1\"></span>RS 9: <span class=\"_ _1\"></span>i) Atti<span class=\"_ _30\"></span>v<span class=\"_ _4\"></span>it\u00e0 <span class=\"_ _1\"></span>finanziarie <span class=\"_ _30\"></span>al costo <span class=\"_ _1\"></span>ammortizzat<span class=\"_ _1\"></span>o (strumenti <span class=\"_ _30\"></span>di debi<span class=\"_ _1\"></span>to); ii) <span class=\"_ _30\"></span>Attivit\u00e0 finan<span class=\"_ _1\"></span>ziarie al<span class=\"_ _2ba\"> </span>fair value<span class=\"ff3\"> <span class=\"_ _4\"></span>rilevate nel <span class=\"_ _4\"></span>conto economico complessiv<span class=\"_ _1\"></span>o con <span class=\"_ _4\"></span>riclassifica degli utili <span class=\"_ _4\"></span>e perdite cumulate (strumenti<span class=\"_ _2ba\"> </span></span>di <span class=\"_ _1\"></span>debito); ii<span class=\"_ _1\"></span>i) <span class=\"_ _1\"></span>Attivit\u00e0 <span class=\"_ _30\"></span>finanziarie al <span class=\"_ _30\"></span><span class=\"ff6\">fair value<span class=\"ff3\"> <span class=\"_ _30\"></span>rilevato <span class=\"_ _30\"></span>nel conto <span class=\"_ _30\"></span>economico <span class=\"_ _1\"></span>complessivo <span class=\"_ _30\"></span>senza rig<span class=\"_ _1\"></span>iro d<span class=\"_ _1\"></span>egli u<span class=\"_ _1\"></span>tili<span class=\"_ _2ba\"> </span></span></span>e <span class=\"_ _37\"> </span>perdite <span class=\"_ _37\"> </span>cumulate <span class=\"_ _37\"> </span>nel <span class=\"_ _37\"> </span>momento <span class=\"_ _37\"> </span>dell\u2019eliminazione  (strumenti <span class=\"_ _37\"> </span>rappresentativi <span class=\"_ _37\"> </span>di <span class=\"_ _37\"> </span>capitale); <span class=\"_ _37\"> </span>iv) <span class=\"_ _37\"> </span>Attivit\u00e0<span class=\"_ _2ba\"> </span>finanziarie al <span class=\"ff6\">fair value<span class=\"_ _30\"></span><span class=\"ff3\"> <span class=\"_ _4\"></span>rilevate a cont<span class=\"_ _1\"></span>o economico. </span></span>Il Gruppo iscrive princip<span class=\"_ _1\"></span>almente l<span class=\"_ _1\"></span>e tipologie di atti<span class=\"_ _1\"></span>vit\u00e0 finanz<span class=\"_ _1\"></span>iarie descritte ai punti i) e iii)<span class=\"_ _30\"></span> sopra riportate.<span class=\"_ _2ba\"> </span>Il <span class=\"_ _1\"></span>Gruppo valuta<span class=\"_ _30\"></span> le <span class=\"ff6\">at<span class=\"_ _1\"></span>tivit\u00e0 f<span class=\"_ _30\"></span>inanziarie al <span class=\"_ _30\"></span>costo ammo<span class=\"_ _1\"></span>rtizzato<span class=\"ff3\"> <span class=\"_ _1\"></span>se entra<span class=\"_ _1\"></span>mbi i <span class=\"_ _30\"></span>seguenti <span class=\"_ _30\"></span>requisiti sono <span class=\"_ _30\"></span>soddisfatti:<span class=\"_ _2ba\"> </span></span></span>\u2022<span class=\"ffb\"> <span class=\"_ _176\"> </span><span class=\"ff3 fs4 fc0\">l'attivit\u00e0 <span class=\"_ _2a\"></span>finanziar<span class=\"_ _1\"></span>ia <span class=\"_ _2a\"></span>\u00e8 <span class=\"_ _2a\"></span>poss<span class=\"_ _1\"></span>eduta <span class=\"_ _2a\"></span>nel <span class=\"_ _2f\"></span>quadro <span class=\"_ _2a\"></span>di <span class=\"_ _2a\"></span>un <span class=\"_ _2f\"></span>modello <span class=\"_ _2a\"></span>di <span class=\"_ _2a\"></span>business <span class=\"_ _2f\"></span>il <span class=\"_ _2a\"></span>cui <span class=\"_ _2a\"></span>obiettivo <span class=\"_ _2f\"></span>\u00e8 <span class=\"_ _2a\"></span>il <span class=\"_ _2a\"></span>possesso <span class=\"_ _2f\"></span>di<span class=\"_ _2ba\"> </span></span></span>attivit\u00e0 finanziarie fin<span class=\"_ _1\"></span>alizzato alla<span class=\"_ _1\"></span> raccolta dei flussi fin<span class=\"_ _30\"></span>anziari contrattuali e<span class=\"_ _2ba\"> </span>\u2022<span class=\"ffb\"> <span class=\"_ _176\"> </span><span class=\"ff3 fs4 fc0\">i termini <span class=\"_ _30\"></span>contrattuali <span class=\"_ _30\"></span>dell'attivit\u00e0 finan<span class=\"_ _1\"></span>ziaria <span class=\"_ _1\"></span>prevedono <span class=\"_ _30\"></span>a determinate <span class=\"_ _30\"></span>date flussi <span class=\"_ _30\"></span>finanziari <span class=\"_ _1\"></span>rappresentati<span class=\"_ _2ba\"> </span></span></span>unicamente da paga<span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>enti del capitale<span class=\"_ _1\"></span> e dell'interesse<span class=\"_ _30\"></span> sull'importo del capitale d<span class=\"_ _1\"></span>a restituire.<span class=\"_ _2ba\"> </span>Le <span class=\"_ _d5\"> </span>attivit\u00e0 <span class=\"_ _d6\"> </span>finanziarie <span class=\"_ _d6\"> </span>al <span class=\"_ _d5\"> </span>costo <span class=\"_ _d5\"> </span>ammortizzat<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> <span class=\"_ _d5\"> </span>sono <span class=\"_ _d6\"> </span>successivamente <span class=\"_ _d6\"> </span>valutate <span class=\"_ _d6\"> </span>utilizzando <span class=\"_ _d5\"> </span>il <span class=\"_ _d6\"> </span>criterio<span class=\"_ _2ba\"> </span>dell\u2019interesse  eff<span class=\"_ _30\"></span>et<span class=\"_ _4\"></span>tivo  e <span class=\"_ _33\"> </span>sono  soggette  ad<span class=\"_ _1\"></span>  <span class=\"ff6\">impairment.  <span class=\"ff3\">Gli<span class=\"_ _1\"></span>  utili  e  le<span class=\"_ _30\"></span>  perdite  vengono  ril<span class=\"_ _1\"></span>evate  a <span class=\"_ _33\"> </span>conto<span class=\"_ _2ba\"> </span></span></span><div class=\"c w8 h0 gs29\"><div class=\"t m0 x1 h8 y118 ff5 fs4 fc0 sc0 ls0 ws0\">economico  quando  l\u2019attivi<span class=\"_ _1\"></span>t\u00e0  \u00e8 <span class=\"_ _37\"> </span>eliminata,  modific<span class=\"_ _1\"></span>ata  o  rivalutata.  Nell\u2019ambito  del  <span class=\"ff3\">Bilancio <span class=\"_ _37\"> </span>Consolidat<span class=\"_ _1\"></span>o,<span class=\"_ _2ba\"> </span></span><span class=\"ff3\"> </span></div><div class=\"t m0 x1 h8 y119 ff3 fs4 fc0 sc0 ls0 ws0\">rientrano <span class=\"_ _2a\"></span>nella <span class=\"_ _2a\"></span>categoria <span class=\"_ _2a\"></span>attivit\u00e0 <span class=\"_ _2a\"></span>finanziarie <span class=\"_ _2a\"></span>al <span class=\"_ _2a\"></span>costo <span class=\"_ _2a\"></span>ammortizzato <span class=\"_ _2a\"></span>le <span class=\"_ _34\"></span>s<span class=\"_ _1\"></span>eguenti <span class=\"_ _2a\"></span>voci <span class=\"_ _2a\"></span>di <span class=\"_ _34\"></span>bilanci<span class=\"_ _1\"></span>o: <span class=\"_ _34\"></span>le <span class=\"_ _2a\"></span>attivit<span class=\"_ _30\"></span>\u00e0<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y11a ff3 fs4 fc0 sc0 ls0 ws0\">finanziare correnti e<span class=\"_ _30\"></span> no<span class=\"_ _4\"></span>n correnti, i cr<span class=\"_ _30\"></span>editi commerciali correnti e<span class=\"_ _1\"></span> non e le altre a<span class=\"_ _1\"></span>ttivit\u00e0 correnti e n<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>n.<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y11b ff3 fs4 fc0 sc0 ls0 ws0\">Per  le  <span class=\"ff6\">attivit\u00e0  fin<span class=\"_ _1\"></span>anziarie <span class=\"_ _33\"> </span>al  fair  value  rilevat<span class=\"_ _1\"></span>e  nel  conto  econ<span class=\"_ _1\"></span>omico  comples<span class=\"_ _1\"></span>sivo<span class=\"ff3\">  riguardanti  strumenti<span class=\"_ _2ba\"> </span></span></span><span class=\"ff6\"><span class=\"ff3\"><span class=\"_ _1\"></span> </span></span></div><div class=\"t m0 x1 h8 y11c ff3 fs4 fc0 sc0 ls0 ws0\">rappresentativi <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>capitale, <span class=\"_ _2d\"></span>il <span class=\"_ _2d\"></span>Gruppo <span class=\"_ _2f\"></span>ha <span class=\"_ _2d\"></span>effettuato <span class=\"_ _2d\"></span>la <span class=\"_ _2f\"></span>scelta <span class=\"_ _2d\"></span>irrevocabile, <span class=\"_ _2d\"></span>in <span class=\"_ _2d\"></span>sede <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>prima <span class=\"_ _2d\"></span>applicazione<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>del<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y11d ff3 fs4 fc0 sc0 ls0 ws0\">principio IFRS 9, <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>imputare le <span class=\"_ _4\"></span>variazioni di <span class=\"_ _4\"></span><span class=\"ff6\">fair <span class=\"_ _4\"></span>value</span> al <span class=\"_ _4\"></span>conto economico complessivo, essendo soddisfatta<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y11e ff3 fs4 fc0 sc0 ls0 ws0\">la <span class=\"_ _73\"> </span>definizione <span class=\"_ _3c\"> </span>di <span class=\"_ _73\"> </span>strumento <span class=\"_ _3c\"> </span>rappresentativo <span class=\"_ _73\"> </span><span class=\"ff5\">di <span class=\"_ _3c\"> </span>capitale <span class=\"_ _73\"> </span>ai <span class=\"_ _3c\"> </span>sensi <span class=\"_ _73\"> </span>dello <span class=\"_ _73\"> </span>IAS <span class=\"_ _3c\"> </span>32 <span class=\"_ _3c\"> </span>\u201c<span class=\"_ _4\"></span>Strumenti <span class=\"_ _3c\"> </span>finanziari:<span class=\"_ _2ba\"> </span></span><span class=\"ff5\"> </span></div><div class=\"t m0 x1 h8 y11f ff5 fs4 fc0 sc0 ls0 ws0\">Presentazione\u201d<span class=\"_ _1\"></span> e <span class=\"ff3\">poich\u00e9<span class=\"_ _1\"></span> lo <span class=\"_ _30\"></span>strumento non <span class=\"_ _1\"></span>\u00e8 detenut<span class=\"ls3f\">o <span class=\"_ _30\"></span><span class=\"ls0\">per la neg<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>ziazione. <span class=\"_ _1\"></span>La clas<span class=\"_ _30\"></span>sificazione \u00e8 determin<span class=\"_ _1\"></span>ata <span class=\"ls1e\">a<span class=\"_ _2ba\"> </span></span></span></span></span><span class=\"ff3\"><span class=\"ls3f\"><span class=\"ls0\"><span class=\"ls1e\"> </span></span></span></span></div><div class=\"t m0 x1 h8 y120 ff3 fs4 fc0 sc0 ls0 ws0\">livello di singolo s<span class=\"_ _1\"></span>trumento.<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y121 ff3 fs4 fc0 sc0 ls0 ws0\">Gli utili e le perdit<span class=\"_ _1\"></span>e conseguite su tali<span class=\"_ _30\"></span> at<span class=\"_ _4\"></span>tivit\u00e0 finanziarie non <span class=\"_ _30\"></span>v<span class=\"_ _4\"></span>engono mai rigira<span class=\"_ _30\"></span>ti nel conto economico.  </div><div class=\"t m0 x1 h8 y122 ff3 fs4 fc0 sc0 ls0 ws0\">I  d<span class=\"_ _1\"></span>ividendi  son<span class=\"_ _1\"></span>o  rile<span class=\"_ _1\"></span>vati <span class=\"_ _33\"> </span>come  altri<span class=\"_ _1\"></span>  rica<span class=\"_ _30\"></span>v<span class=\"_ _4\"></span>i  nel <span class=\"_ _33\"> </span>conto<span class=\"_ _1\"></span>  econo<span class=\"_ _1\"></span>mico  qu<span class=\"_ _1\"></span>ando  il <span class=\"_ _33\"> </span>diritto <span class=\"_ _33\"> </span>al <span class=\"_ _33\"> </span>pagamento <span class=\"_ _33\"> </span>\u00e8  stato<span class=\"_ _2ba\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m0 x1 h8 y123 ff5 fs4 fc0 sc0 ls0 ws0\">deliberato, <span class=\"_ _2d\"></span>salvo <span class=\"_ _2d\"></span>quando <span class=\"_ _2f\"></span>il <span class=\"_ _2d\"></span>Gruppo <span class=\"_ _2d\"></span>beneficia <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>tali <span class=\"_ _2f\"></span>proventi <span class=\"_ _2d\"></span>come <span class=\"_ _2d\"></span>recupero <span class=\"_ _2f\"></span>di <span class=\"_ _2d\"></span>parte <span class=\"_ _2d\"></span>del <span class=\"_ _2d\"></span>costo <span class=\"_ _2f\"></span>dell\u2019atti<span class=\"_ _1\"></span>vit\u00e0<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y124 ff3 fs4 fc0 sc0 ls0 ws0\">finanziaria, <span class=\"_ _4\"></span>nel <span class=\"_ _4\"></span>qual <span class=\"_ _2d\"></span>caso <span class=\"_ _4\"></span>tali <span class=\"_ _4\"></span>utili <span class=\"_ _2d\"></span>sono <span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>ilevati <span class=\"_ _4\"></span>in <span class=\"_ _2d\"></span>OCI. <span class=\"_ _4\"></span>Gli <span class=\"_ _2d\"></span>strumenti <span class=\"_ _4\"></span>rappresenta<span class=\"_ _1\"></span>tivi <span class=\"_ _2d\"></span>di <span class=\"_ _4\"></span>capitale <span class=\"_ _4\"></span>iscritti <span class=\"_ _2d\"></span>al <span class=\"_ _2d\"></span><span class=\"ff6\">fai<span class=\"_ _1\"></span>r<span class=\"_ _2ba\"> </span></span><span class=\"ff6\"> </span></div><div class=\"t m0 x1 h8 y125 ff6 fs4 fc0 sc0 ls0 ws0\">value<span class=\"ff3\"> rilevato in OCI n<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>n sono sogg<span class=\"_ _1\"></span>etti a impairment test.<span class=\"_ _2ba\"> </span></span><span class=\"ff3\"><span class=\"_ _1\"></span> </span></div><div class=\"t m0 x1 h8 y126 ff3 fs4 fc0 sc0 ls0 ws0\">Il Gruppo ha scel<span class=\"_ _30\"></span>to di classificare irrev<span class=\"_ _1\"></span>ocabilmente le p<span class=\"_ _30\"></span>roprie partecipazioni non<span class=\"_ _1\"></span> quotate in questa <span class=\"_ _1\"></span>categoria<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y127 ff3 fs4 fc0 sc0 ls0 ws0\">e di imputare consegu<span class=\"_ _30\"></span>entemente gli adeguamenti<span class=\"_ _1\"></span> al <span class=\"ff6\">fair value</span> in OCI<span class=\"lsb\">. </span> </div><div class=\"t m0 x1 h8 y128 ff3 fs4 fc0 sc0 ls0 ws0\">Il <span class=\"_ _2f\"></span>valore <span class=\"_ _2f\"></span>contabile <span class=\"_ _2f\"></span>de<span class=\"_ _4\"></span>lle <span class=\"_ _2f\"></span>attivit\u00e0 <span class=\"_ _2f\"></span>finanziarie, <span class=\"_ _2f\"></span>non <span class=\"_ _2f\"></span>valutate <span class=\"_ _2f\"></span>al <span class=\"_ _2a\"></span><span class=\"ff6\">fair <span class=\"_ _2f\"></span>value <span class=\"_ _2f\"></span></span>con <span class=\"_ _2a\"></span>contr<span class=\"_ _1\"></span>opartita <span class=\"_ _2f\"></span>conto <span class=\"_ _2a\"></span>economic<span class=\"_ _1\"></span>o,<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y129 ff3 fs4 fc0 sc0 ls0 ws0\">viene <span class=\"_ _4\"></span>ridotto dal <span class=\"_ _4\"></span>nuovo modello <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>svalutazione dei <span class=\"_ _4\"></span>crediti basato <span class=\"_ _4\"></span>sulla <span class=\"_ _4\"></span>stima delle <span class=\"_ _4\"></span>perdite <span class=\"_ _4\"></span>attese (<span class=\"_ _4\"></span><span class=\"ff6\">expecte<span class=\"_ _1\"></span>d<span class=\"_ _2ba\"> </span></span><span class=\"ff6\"> </span></div><div class=\"t m0 x1 h8 y135 ff6 fs4 fc0 sc0 ls0 ws0\">credit <span class=\"_ _4\"></span>losses<span class=\"ff3\">) <span class=\"_ _2d\"></span>introd<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>tto <span class=\"_ _4\"></span>dal <span class=\"_ _2d\"></span>principio<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>IFRS <span class=\"_ _2d\"></span>9. <span class=\"_ _4\"></span>Tale <span class=\"_ _4\"></span>modello <span class=\"_ _4\"></span>presuppone <span class=\"_ _4\"></span>una <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>alutazione <span class=\"_ _4\"></span>delle <span class=\"_ _4\"></span>perdite <span class=\"_ _4\"></span>attese<span class=\"_ _2ba\"> </span></span><span class=\"ff3\"> </span></div><div class=\"t m0 x1 h8 y136 ff3 fs4 fc0 sc0 ls0 ws0\">fondata <span class=\"_ _29\"> </span>sulla <span class=\"_ _29\"> </span>stima <span class=\"_ _29\"> </span>della <span class=\"_ _29\"> </span>probabilit\u00e0 <span class=\"_ _29\"> </span>di <span class=\"_ _29\"> </span>default, <span class=\"_ _37\"> </span>sulla <span class=\"_ _29\"> </span>percentuale <span class=\"_ _29\"> </span>di <span class=\"_ _29\"> </span>perdita <span class=\"_ _29\"> </span>in <span class=\"_ _29\"> </span>caso <span class=\"_ _29\"> </span>di <span class=\"_ _29\"> </span>insolvenza <span class=\"_ _29\"> </span>e<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y137 ff5 fs4 fc0 sc0 ls0 ws0\">sull\u2019esposizione finanziaria.<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>Tali elementi valutativi <span class=\"_ _4\"></span>sono m<span class=\"_ _4\"></span>isurati mediante l\u2019utilizzo di <span class=\"_ _4\"></span>dati <span class=\"_ _4\"></span>storici, elementi<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y138 ff3 fs4 fc0 sc0 ls0 ws0\">forward-looking ed inf<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>rmazioni reperibili da inf<span class=\"_ _30\"></span>o providers, qualora ottenibil<span class=\"_ _1\"></span>i senza costi sprop<span class=\"_ _1\"></span>ositati.<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y139 ff3 fs4 fc0 sc0 ls0 ws0\">Per <span class=\"_ _2a\"></span>talune <span class=\"_ _34\"></span>ca<span class=\"_ _1\"></span>tegorie <span class=\"_ _2a\"></span>di <span class=\"_ _34\"> </span><span class=\"ff6\">att<span class=\"_ _1\"></span>ivit\u00e0 <span class=\"_ _2a\"> </span>finanziarie <span class=\"_ _2a\"></span>al <span class=\"_ _34\"> </span>costo <span class=\"_ _2a\"></span>ammortizz<span class=\"_ _1\"></span>ato<span class=\"ff3\">, <span class=\"_ _34\"> </span>quali <span class=\"_ _2a\"></span>i <span class=\"_ _2a\"></span>crediti <span class=\"_ _2a\"></span>commerciali <span class=\"_ _2a\"></span>e <span class=\"_ _34\"></span>i <span class=\"_ _2a\"></span></span>contract<span class=\"_ _2ba\"> </span></span><span class=\"ff6\"> </span></div><div class=\"t m0 x1 h8 y13a ff6 fs4 fc0 sc0 ls0 ws0\">assets<span class=\"ff5\">, il Gruppo adotta l\u2019approccio se<span class=\"_ _1\"></span>mplificato al nuovo modello di impair<span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>ent. Tale modello semplific<span class=\"_ _1\"></span>ato<span class=\"_ _2ba\"> </span></span><span class=\"ff5\"> </span></div><div class=\"t m0 x1 h8 y13b ff3 fs4 fc0 sc0 ls0 ws0\">\u00e8 <span class=\"_ _2a\"></span>fondato <span class=\"_ _2f\"></span>sulla <span class=\"_ _2a\"></span>gestion<span class=\"_ _1\"></span>e <span class=\"_ _2a\"></span>a <span class=\"_ _2f\"></span>portafoglio <span class=\"_ _2a\"></span>delle <span class=\"_ _2f\"></span>posizioni <span class=\"_ _2f\"></span>creditorie <span class=\"_ _2f\"></span>e <span class=\"_ _2a\"></span>sulla <span class=\"_ _2f\"></span>suddivisione <span class=\"_ _2a\"></span>dei <span class=\"_ _2f\"></span>crediti <span class=\"_ _2a\"></span>in <span class=\"_ _2f\"></span>specifici<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y13c ff3 fs4 fc0 sc0 ls0 ws0\">cluster <span class=\"_ _2a\"></span>che <span class=\"_ _2f\"></span>tengano <span class=\"_ _2a\"></span>cont<span class=\"_ _1\"></span>o <span class=\"_ _2a\"></span>della <span class=\"_ _2f\"></span>peculiarit\u00e0 <span class=\"_ _2a\"></span>del <span class=\"_ _2a\"></span>busin<span class=\"_ _1\"></span>ess, <span class=\"_ _2a\"></span>dello <span class=\"_ _2f\"></span>status <span class=\"_ _2f\"></span>o<span class=\"_ _4\"></span>perativo<span class=\"_ _1\"></span> <span class=\"_ _2a\"></span>del <span class=\"_ _2a\"></span>cliente, <span class=\"_ _2f\"></span>della <span class=\"_ _2f\"></span>fascia <span class=\"_ _2a\"></span>di<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y13d ff3 fs4 fc0 sc0 ls0 ws0\">scaduto e dello spe<span class=\"_ _1\"></span>cifico contest<span class=\"_ _1\"></span>o normativo di rif<span class=\"_ _1\"></span>erimento.  </div><div class=\"t m0 x1 h8 y13e ff3 fs4 fc0 sc0 ls0 ws0\">Qualora <span class=\"ff5 lsa\">l\u2019</span>entit\u00e0 di una perdita attesa rilevata in passato si riduce e la diminuzione pu\u00f2 essere collegata a un<span class=\"_ _2ba\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m0 x1 h8 y13f ff3 fs4 fc0 sc0 ls0 ws0\">evento <span class=\"_ _34\"> </span>verificatosi <span class=\"_ _34\"> </span>successivam<span class=\"_ _1\"></span>ente <span class=\"_ _34\"> </span>alla <span class=\"_ _34\"> </span>rilevazione <span class=\"_ _34\"> </span>della <span class=\"_ _34\"> </span>perdita <span class=\"_ _34\"> </span>di <span class=\"_ _34\"> </span>valore, <span class=\"_ _34\"> </span>essa <span class=\"_ _34\"> </span>viene <span class=\"_ _34\"> </span>riversata <span class=\"_ _34\"> </span>a <span class=\"_ _34\"> </span>conto<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y140 ff3 fs4 fc0 sc0 ls0 ws0\">economico.<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y141 ff3 fs4 fc0 sc0 ls0 ws0\">Le attivit\u00e0 finanziarie sono rimosse<span class=\"_ _1\"></span> dallo stato patrimoniale quando il diritto di ricevere i flussi di cassa dello<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y142 ff3 fs4 fc0 sc0 ls0 ws0\">strumento <span class=\"_ _33\"> </span>si  \u00e8 <span class=\"_ _33\"> </span>estinto, <span class=\"_ _33\"> </span>ovvero <span class=\"_ _33\"> </span>sono  s<span class=\"_ _30\"></span>tat<span class=\"_ _4\"></span>i  s<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>stanzialmente <span class=\"_ _33\"> </span>trasferiti <span class=\"_ _33\"> </span>tutti <span class=\"_ _33\"> </span>i  ris<span class=\"_ _30\"></span>chi  e  benefi<span class=\"_ _30\"></span>ci  relativi <span class=\"_ _33\"> </span>allo<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y143 ff3 fs4 fc0 sc0 ls0 ws0\">strumento stesso. </div><div class=\"t m0 x1 h21 y85 ff4 fs4 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h8 y144 ff3 fs4 fc2 sc0 ls0 ws0\">Disponibilit\u00e0 liquide <span class=\"_ _1\"></span>e mezzi equivalenti<span class=\"_ _30\"></span>  </div><div class=\"t m0 x1 h8 y145 ff3 fs4 fc0 sc0 ls0 ws0\">Le disp<span class=\"_ _1\"></span>onibilit\u00e0 liquid<span class=\"_ _1\"></span>e ed i <span class=\"_ _30\"></span>mezzi equivalenti<span class=\"_ _30\"></span> includono la <span class=\"_ _30\"></span>cassa, i dep<span class=\"_ _1\"></span>ositi bancar<span class=\"_ _30\"></span>i disponibili e l<span class=\"_ _30\"></span>e altre for<span class=\"_ _1\"></span>me<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y146 ff3 fs4 fc0 sc0 ls0 ws0\">di <span class=\"_ _4\"></span>investimento <span class=\"_ _2d\"></span>a <span class=\"_ _4\"></span>breve <span class=\"_ _4\"></span>termine <span class=\"_ _2d\"></span>non <span class=\"_ _4\"></span>eccedenti <span class=\"_ _2d\"></span>i <span class=\"_ _4\"></span>tre <span class=\"_ _4\"></span>mesi <span class=\"_ _2d\"></span>e <span class=\"_ _4\"></span>prontamente <span class=\"_ _4\"></span>convertibili <span class=\"_ _4\"></span>in <span class=\"_ _2d\"></span>cassa. <span class=\"_ _2d\"></span>Alla <span class=\"_ _4\"></span>data <span class=\"_ _2d\"></span>del<span class=\"_ _2ba\"> </span><span class=\"_ _30\"></span> </div><div class=\"t m0 x1 h8 y147 ff3 fs4 fc0 sc0 ls0 ws0\">bilancio, <span class=\"_ _2a\"></span>gli <span class=\"_ _2a\"></span>scoperti <span class=\"_ _2a\"></span>di <span class=\"_ _2a\"></span>conto <span class=\"_ _2a\"></span>corrente <span class=\"_ _2a\"></span>sono <span class=\"_ _2a\"></span>classificati <span class=\"_ _2a\"></span>tra <span class=\"_ _34\"></span>i <span class=\"_ _2a\"></span>debiti <span class=\"_ _2a\"></span>finanziari <span class=\"_ _2a\"></span>nelle <span class=\"_ _2a\"></span>passivit\u00e0 <span class=\"_ _2a\"></span>correnti <span class=\"_ _2a\"></span>della<span class=\"_ _2ba\"> </span><span class=\"_ _30\"></span> </div><div class=\"t m0 x1 h8 y148 ff3 fs4 fc0 sc0 ls0 ws0\">situazione patrim<span class=\"_ _1\"></span>oniale finanziar<span class=\"_ _1\"></span>ia consolidata.  </div><div class=\"t m0 x1 h8 y149 ff3 fs4 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h8 y15e ff3 fs4 fc2 sc0 ls0 ws0\">Strumenti finanz<span class=\"_ _1\"></span>iari derivati  </div><div class=\"t m0 x1 h8 y2e7 ff3 fs4 fc0 sc0 ls0 ws0\">Un derivato \u00e8 uno<span class=\"_ _1\"></span> strumento finanziario<span class=\"_ _1\"></span> o un altro co<span class=\"_ _1\"></span>ntratto che presenta le <span class=\"_ _1\"></span>seguenti caratteristi<span class=\"_ _30\"></span>che:<span class=\"_ _2ba\"> </span><span class=\"_ _4\"></span> </div></div>\u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff3\">il valore cambia in relazi<span class=\"_ _1\"></span>one alle variazioni di un parametro definit<span class=\"_ _1\"></span>o <span class=\"_ _4\"></span><span class=\"ff6\">underlying</span>, qu<span class=\"_ _1\"></span>ale tasso di interesse,<span class=\"_ _2ba\"> </span></span></span>prezzo <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>un <span class=\"_ _2d\"></span>titolo <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>una <span class=\"_ _4\"></span>merce, <span class=\"_ _4\"></span>tasso <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>ca<span class=\"_ _1\"></span>mbio <span class=\"_ _4\"></span>in <span class=\"_ _2d\"></span>valuta <span class=\"_ _4\"></span>estera, <span class=\"_ _4\"></span>indice <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>prez<span class=\"_ _1\"></span>zi <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span> <span class=\"_ _2d\"></span>tassi, <span class=\"_ _4\"></span>rating <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>un<span class=\"_ _2ba\"> </span>credito o altra variabil<span class=\"_ _1\"></span>e;<span class=\"_ _2ba\"> </span>\u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff5\">l\u2019investimento n<span class=\"_ _1\"></span>etto iniziale \u00e8 pari a z<span class=\"_ _30\"></span>ero<span class=\"_ _4\"></span>, o min<span class=\"_ _1\"></span>ore di quello che sarebbe ri<span class=\"_ _30\"></span>chiesto per contratti con una<span class=\"_ _2ba\"> </span></span></span>risposta simile ai c<span class=\"_ _1\"></span>ambiamenti delle<span class=\"_ _1\"></span> condizioni di mer<span class=\"_ _30\"></span>cato;<span class=\"_ _2ba\"> </span>\u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff3\">verr\u00e0 regolato ad un<span class=\"_ _1\"></span>a data futura.<span class=\"_ _2ba\"> </span></span></span>Gli <span class=\"_ _4\"></span>strumenti finanziari <span class=\"_ _4\"></span>derivati stipulati <span class=\"_ _4\"></span>dal <span class=\"_ _4\"></span>Gruppo <span class=\"_ _4\"></span>sono <span class=\"_ _4\"></span>rappresentati da <span class=\"_ _4\"></span>contratti <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>termine <span class=\"_ _4\"></span>in v<span class=\"_ _4\"></span>aluta con<span class=\"_ _2ba\"> </span>finalit\u00e0 <span class=\"_ _33\"> </span>di <span class=\"_ _34\"> </span>copertura <span class=\"_ _33\"> </span>del <span class=\"_ _34\"> </span>rischio <span class=\"_ _33\"> </span>di <span class=\"_ _34\"> </span>cambio. <span class=\"_ _33\"> </span><span class=\"ff5\">All\u2019avvio <span class=\"_ _34\"> </span>di <span class=\"_ _33\"> </span>un\u2019operazi<span class=\"_ _1\"></span>one <span class=\"_ _33\"> </span>di <span class=\"_ _34\"> </span>copertura, <span class=\"_ _33\"> </span>il <span class=\"_ _34\"> </span>Gruppo <span class=\"_ _33\"> </span>designa <span class=\"_ _34\"> </span>e<span class=\"_ _2ba\"> </span></span>documenta for<span class=\"_ _1\"></span>malmente il <span class=\"_ _1\"></span>rapporto di cop<span class=\"_ _1\"></span>ertura, cui i<span class=\"_ _1\"></span>ntende applicare l\u2019h<span class=\"_ _30\"></span>edge accounting, i pr<span class=\"_ _1\"></span>opri obiettivi<span class=\"_ _2ba\"> </span>nella gestione d<span class=\"_ _1\"></span>el rischio e <span class=\"_ _1\"></span>la strategia perseguita, c<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>erentemente c<span class=\"_ _1\"></span>on IFRS 9.<span class=\"_ _2ba\"> </span>La documentazione predisposta in conformit\u00e0 al principio IFRS 9 <span class=\"_ _4\"></span>include l\u2019identificazione dello strumento di<span class=\"_ _2ba\"> </span>copertura, <span class=\"_ _2a\"></span>dell\u2019ele<span class=\"_ _1\"></span>mento <span class=\"_ _2a\"></span>coperto, <span class=\"_ _2a\"></span>della <span class=\"_ _2a\"></span>natura <span class=\"_ _2f\"></span>del <span class=\"_ _2a\"></span>rischio <span class=\"_ _2a\"></span>e <span class=\"_ _2a\"></span>delle <span class=\"_ _2f\"></span>m<span class=\"_ _4\"></span>odalit\u00e0 <span class=\"_ _2a\"></span>con<span class=\"_ _1\"></span> <span class=\"_ _2a\"></span>cui <span class=\"_ _2a\"></span>il <span class=\"_ _2a\"></span>Gruppo <span class=\"_ _2a\"></span>valuta <span class=\"_ _2a\"></span>se <span class=\"_ _2a\"></span>la<span class=\"_ _2ba\"> </span>relazione d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>copertura <span class=\"_ _30\"></span>soddisfi <span class=\"_ _1\"></span>i requisiti<span class=\"_ _30\"></span> di effica<span class=\"_ _30\"></span>cia della <span class=\"_ _30\"></span>copertura s<span class=\"_ _1\"></span>tessa. <span class=\"_ _1\"></span>La <span class=\"_ _1\"></span>relazione <span class=\"_ _30\"></span>di copertur<span class=\"_ _1\"></span>a s<span class=\"_ _1\"></span>oddisfa<span class=\"_ _2ba\"> </span>i <span class=\"_ _30\"></span>criteri di<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ammissibilit\u00e0 <span class=\"_ _30\"></span>per <span class=\"_ _30\"></span>la <span class=\"_ _1\"></span>contabilizzazione <span class=\"_ _30\"></span>delle <span class=\"_ _30\"></span>operazioni <span class=\"_ _30\"></span>di c<span class=\"_ _1\"></span>opertura, <span class=\"_ _30\"></span>se <span class=\"_ _1\"></span>sono <span class=\"_ _30\"></span>presenti <span class=\"_ _30\"></span>tutti i <span class=\"_ _30\"></span>seguenti<span class=\"_ _2ba\"> </span>requisiti di efficacia dell<span class=\"_ _1\"></span>a copertura<span class=\"_ _1\"></span>:<span class=\"_ _2ba\"> </span>\u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff3\">vi \u00e8 un rapporto <span class=\"_ _1\"></span>economico tra l'ele<span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>ento coperto<span class=\"_ _1\"></span> e lo strumento di cop<span class=\"_ _1\"></span>ertura;<span class=\"_ _2ba\"> </span></span></span>\u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff3\">l'effetto <span class=\"_ _34\"> </span>del <span class=\"_ _33\"> </span>ris<span class=\"_ _1\"></span>chio <span class=\"_ _34\"> </span>di <span class=\"_ _33\"> </span>credito <span class=\"_ _34\"> </span>non <span class=\"_ _34\"> </span>prevale <span class=\"_ _34\"> </span>sulle <span class=\"_ _34\"> </span>v<span class=\"_ _4\"></span>ariazioni <span class=\"_ _34\"> </span>di <span class=\"_ _34\"> </span>valore <span class=\"_ _34\"> </span>risultanti <span class=\"_ _34\"> </span>dal <span class=\"_ _33\"> </span>suddett<span class=\"_ _1\"></span>o <span class=\"_ _33\"> </span>rapport<span class=\"_ _1\"></span>o<span class=\"_ _2ba\"> </span></span></span>economico;<span class=\"_ _2ba\"> </span>\u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff3\">il  rap<span class=\"_ _1\"></span>porto  di <span class=\"_ _33\"> </span>copertura <span class=\"_ _33\"> </span>della <span class=\"_ _33\"> </span>relazione <span class=\"_ _33\"> </span>di  copertur<span class=\"_ _30\"></span>a  \u00e8  lo <span class=\"_ _33\"> </span>stesso <span class=\"_ _33\"> </span>di  quell<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>  ris<span class=\"_ _30\"></span>ultante  dalla <span class=\"_ _33\"> </span>quantit\u00e0<span class=\"_ _2ba\"> </span></span></span>dell'elemento coperto<span class=\"_ _1\"></span> che il Gruppo effettivamente copre e dalla quantit\u00e0<span class=\"_ _1\"></span> dello strumento di copertura<span class=\"_ _2ba\"> </span>che il Gruppo utiliz<span class=\"_ _1\"></span>za effettivamente<span class=\"_ _1\"></span> per coprire tale quan<span class=\"_ _1\"></span>tit\u00e0 di elemento c<span class=\"_ _1\"></span>operto.  Alla <span class=\"_ _1\"></span>data d<span class=\"_ _1\"></span>i stipula <span class=\"_ _30\"></span>del contratto, <span class=\"_ _30\"></span>gli strum<span class=\"_ _1\"></span>enti finan<span class=\"_ _1\"></span>ziari <span class=\"_ _1\"></span>derivati s<span class=\"_ _1\"></span>ono ril<span class=\"_ _1\"></span>evati <span class=\"_ _1\"></span>al <span class=\"ff6\">fair <span class=\"_ _1\"></span>value <span class=\"ff3\">sia <span class=\"_ _30\"></span>in sede <span class=\"_ _30\"></span>di prima<span class=\"_ _2ba\"> </span></span></span>iscrizione <span class=\"_ _30\"></span>che <span class=\"_ _30\"></span>a <span class=\"_ _30\"></span>ciascuna <span class=\"_ _30\"></span>valutazione <span class=\"_ _30\"></span>successi<span class=\"_ _1\"></span>va. <span class=\"_ _30\"></span>I <span class=\"_ _30\"></span>derivati <span class=\"_ _30\"></span>sono <span class=\"_ _30\"></span>contabilizzati <span class=\"_ _30\"></span>come <span class=\"_ _3e\"></span>att<span class=\"_ _4\"></span>ivit\u00e0 <span class=\"_ _30\"></span>finanziarie<span class=\"_ _1\"></span> <span class=\"_ _30\"></span>quando<span class=\"_ _2ba\"> </span>il <span class=\"ff6 ls0\">fair <span class=\"_ _30\"></span>value <span class=\"ff3\">\u00e8 <span class=\"_ _30\"></span>positivo <span class=\"_ _1\"></span>e c<span class=\"_ _1\"></span>ome pas<span class=\"_ _30\"></span>siv<span class=\"_ _4\"></span>it\u00e0 <span class=\"_ _30\"></span>finanziarie qu<span class=\"_ _30\"></span>ando il <span class=\"ff6\">fa<span class=\"_ _1\"></span>ir va<span class=\"_ _1\"></span>lue <span class=\"ff3\">\u00e8<span class=\"_ _1\"></span> negati<span class=\"_ _30\"></span>vo. Tali <span class=\"_ _1\"></span>strumenti <span class=\"_ _30\"></span>derivati s<span class=\"_ _1\"></span>ono<span class=\"_ _2ba\"> </span></span></span></span></span>classificati <span class=\"_ _2a\"></span>co<span class=\"_ _1\"></span>me <span class=\"_ _2a\"></span>correnti <span class=\"_ _2f\"></span>o <span class=\"_ _34\"></span>n<span class=\"_ _1\"></span>on <span class=\"_ _2a\"></span>correnti <span class=\"_ _2f\"></span>in <span class=\"_ _2a\"></span>base <span class=\"_ _2a\"></span>alla <span class=\"_ _2a\"></span>loro <span class=\"_ _2f\"></span>data <span class=\"_ _2a\"></span>di <span class=\"_ _2a\"></span>scadenza <span class=\"_ _2f\"></span>e <span class=\"_ _2a\"></span>all\u2019intenzione <span class=\"_ _2f\"></span>del <span class=\"_ _2a\"></span>Gruppo <span class=\"_ _2a\"></span>di<span class=\"_ _2ba\"> </span>continuare a detenere<span class=\"_ _30\"></span> o meno tali strumenti fino alla<span class=\"_ _1\"></span> scadenza.<span class=\"_ _2ba\"> </span>Rispettati <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>requisiti sopra <span class=\"_ _4\"></span>riportati, <span class=\"_ _4\"></span>con <span class=\"_ _2d\"></span><span class=\"ff5\">l\u2019intent<span class=\"_ _1\"></span>o <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>co<span class=\"_ _1\"></span>prire <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>Gruppo <span class=\"_ _4\"></span>dall\u2019esposizione <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>rischio <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>variazioni<span class=\"_ _2ba\"> </span></span>dei <span class=\"_ _30\"></span>flussi <span class=\"_ _3e\"></span>di <span class=\"_ _30\"></span>cassa <span class=\"_ _30\"></span>attesi <span class=\"_ _3e\"></span>associati <span class=\"_ _30\"></span>ad <span class=\"_ _3e\"></span>un\u2019attivit\u00e0, <span class=\"_ _30\"></span>una <span class=\"_ _3e\"></span>passivit\u00e0 <span class=\"_ _30\"></span>o <span class=\"_ _30\"></span>una <span class=\"_ _3e\"></span>transazione <span class=\"_ _30\"></span>altament<span class=\"_ _1\"></span>e <span class=\"_ _30\"></span>probabile<span class=\"ff3\">, <span class=\"_ _30\"></span>si <span class=\"_ _3e\"></span>applica<span class=\"_ _2ba\"> </span></span>il <span class=\"_ _30\"></span>trattamento <span class=\"_ _1\"></span>contabile<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>del <span class=\"_ _30\"></span><span class=\"ff6\">cash <span class=\"_ _1\"></span>flow <span class=\"_ _30\"></span>hedge<span class=\"ff3\"> <span class=\"_ _30\"></span>e p<span class=\"_ _1\"></span>ertanto <span class=\"_ _30\"></span>la p<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>rzione <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>utile <span class=\"_ _30\"></span>o perdit<span class=\"_ _1\"></span>a <span class=\"_ _30\"></span>sullo stru<span class=\"_ _30\"></span>mento <span class=\"_ _1\"></span>coperto,<span class=\"_ _2ba\"> </span></span></span>relativa <span class=\"_ _2d\"></span>alla <span class=\"_ _2d\"></span>parte <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>copertura <span class=\"_ _2d\"></span>efficac<span class=\"_ _1\"></span>e, <span class=\"_ _2d\"></span>\u00e8 <span class=\"_ _2d\"></span>rilevata <span class=\"_ _2d\"></span>nelle <span class=\"_ _2d\"></span>altre <span class=\"_ _2d\"></span>componenti <span class=\"_ _2d\"></span>di <span class=\"_ _4\"></span>co<span class=\"_ _4\"></span>nto <span class=\"_ _2d\"></span>economic<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span>complessivo<span class=\"_ _2ba\"> </span>attraverso una specifica <span class=\"_ _4\"></span>ris<span class=\"_ _1\"></span>erva di <span class=\"_ _4\"></span>patrimonio netto definita <span class=\"_ _4\"></span>riserva di <span class=\"_ _4\"></span><span class=\"ff6\">cash <span class=\"_ _4\"></span>flow hedge</span>, mentre <span class=\"_ _4\"></span>la parte <span class=\"_ _4\"></span>non<span class=\"_ _2ba\"> </span>efficace \u00e8 <span class=\"_ _4\"></span>rilevata <span class=\"_ _4\"></span>direttamente nel <span class=\"_ _4\"></span>conto economico dell\u2019esercizio <span class=\"_ _4\"></span>nell\u2019ambito degli <span class=\"_ _4\"></span>altri ricavi <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>proventi <span class=\"_ _4\"></span>o<span class=\"_ _2ba\"> </span>degli altri costi opera<span class=\"_ _1\"></span>tivi.<span class=\"_ _2ba\"> </span>Gli <span class=\"_ _33\"> </span>importi <span class=\"_ _33\"> </span>ricon<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>sciuti <span class=\"_ _33\"> </span>nelle <span class=\"_ _34\"> </span>altre  c<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>mponenti <span class=\"_ _33\"> </span>di <span class=\"_ _34\"> </span>conto  ec<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>nomico <span class=\"_ _33\"> </span>compl<span class=\"_ _1\"></span>essivo, <span class=\"_ _33\"> </span>sono  suc<span class=\"_ _30\"></span>ces<span class=\"_ _4\"></span>sivament<span class=\"_ _1\"></span>e<span class=\"_ _2ba\"> </span>riversati <span class=\"_ _33\"> </span>nel <span class=\"_ _34\"> </span>conto <span class=\"_ _33\"> </span>economic<span class=\"_ _1\"></span>o <span class=\"_ _33\"> </span>nel <span class=\"_ _33\"> </span>moment<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> <span class=\"_ _33\"> </span>in <span class=\"_ _33\"> </span>cui<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>l\u2019operazione <span class=\"_ _34\"> </span>oggetto <span class=\"_ _33\"> </span>di <span class=\"_ _34\"> </span>copertura <span class=\"_ _33\"> </span>influenza <span class=\"_ _33\"> </span>il<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>conto<span class=\"_ _2ba\"> </span>economico, per ese<span class=\"_ _1\"></span>mpio se si verifica un<span class=\"_ _1\"></span>a vendita o vi <span class=\"_ _1\"></span>\u00e8 una svalutazione.<span class=\"_ _2ba\"> </span>Qualora lo <span class=\"_ _4\"></span>strumento di <span class=\"_ _4\"></span>copertura <span class=\"_ _4\"></span>sia <span class=\"_ _4\"></span>ceduto, giunga <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>scadenza, annullato o<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>esercitato senza <span class=\"_ _4\"></span>sostituzione,<span class=\"_ _2ba\"> </span>o non si qualifichi pi\u00f9 come efficace copertura del risc<span class=\"_ _1\"></span>hio a fronte del quale l\u2019operazione era stata accesa, la<span class=\"_ _2ba\"> </span>quota <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>riserv<span class=\"_ _1\"></span>a <span class=\"_ _30\"></span>di<span class=\"ff6\"> <span class=\"_ _30\"></span>cash <span class=\"_ _30\"></span>flow<span class=\"_ _30\"></span> <span class=\"_ _30\"></span>hedge <span class=\"_ _30\"></span><span class=\"ff3\">a <span class=\"_ _30\"></span>esso <span class=\"_ _30\"></span>relativa <span class=\"_ _3e\"></span>viene <span class=\"_ _3e\"></span>mantenuta <span class=\"_ _30\"></span>sino <span class=\"_ _30\"></span>a <span class=\"_ _30\"></span>quando<span class=\"_ _1\"></span> <span class=\"_ _30\"></span>non <span class=\"_ _3e\"></span>si <span class=\"_ _30\"></span>manifesta <span class=\"_ _30\"></span>il <span class=\"_ _3e\"></span>contratto<span class=\"_ _2ba\"> </span></span></span>sottostante.<span class=\"_ _2ba\"> </span>Quando <span class=\"_ _4\"></span>una <span class=\"_ _4\"></span>transazione <span class=\"_ _2d\"></span>previst<span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>non <span class=\"_ _2d\"></span>\u00e8 <span class=\"_ _4\"></span>pi\u00f9 <span class=\"_ _4\"></span>ritenuta <span class=\"_ _4\"></span>probabile, <span class=\"_ _2d\"></span>gli<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>utili o<span class=\"_ _4\"></span> <span class=\"_ _2d\"></span>perdi<span class=\"_ _1\"></span>te <span class=\"_ _4\"></span>rilevati <span class=\"_ _4\"></span>a <span class=\"_ _2d\"></span>patrimonio<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>nett<span class=\"_ _1\"></span>o<span class=\"_ _2ba\"> </span>sono rilasciati im<span class=\"_ _1\"></span>mediatamente a con<span class=\"_ _1\"></span>to economico.<span class=\"_ _2ba\"> </span><div class=\"c w8 h0 gs29\"><div class=\"t m0 x1 h8 y118 ff3 fs4 fc0 sc0 ls0 ws0\">Con riferim<span class=\"_ _1\"></span>ento alla<span class=\"_ _1\"></span> deter<span class=\"_ _1\"></span>minazione <span class=\"_ _1\"></span>del <span class=\"ff6\">fair <span class=\"_ _1\"></span>value<span class=\"ff5\">, il<span class=\"_ _30\"></span> Gruppo opera<span class=\"_ _30\"></span> in conformit<span class=\"_ _1\"></span>\u00e0 ai r<span class=\"_ _1\"></span>equisiti de<span class=\"_ _1\"></span>finiti dall\u2019IF<span class=\"_ _30\"></span>RS<span class=\"_ _2ba\"> </span></span></span><span class=\"ff6\"><span class=\"ff5\"> </span></span></div><div class=\"t m0 x1 h8 y119 ff3 fs4 fc0 sc0 ls0 ws0\">13 <span class=\"_ _29\"> </span>ogni <span class=\"_ _29\"> </span>qualvolta <span class=\"_ _37\"> </span>tale <span class=\"_ _29\"> </span>misurazione <span class=\"_ _29\"> </span>sia <span class=\"_ _29\"> </span>richiesta <span class=\"_ _37\"> </span>dai <span class=\"_ _29\"> </span>principi <span class=\"_ _29\"> </span>contabili <span class=\"_ _29\"> </span>internazionali<span class=\"_ _1\"></span>, <span class=\"_ _29\"> </span>quale <span class=\"_ _29\"> </span>criterio <span class=\"_ _29\"> </span>di<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y11a ff3 fs4 fc0 sc0 ls0 ws0\">rilevazione e/o valutazi<span class=\"_ _1\"></span>one ovvero quale informativa i<span class=\"_ _1\"></span>ntegrativa in relazione<span class=\"_ _1\"></span> a <span class=\"_ _4\"></span>specifiche attivit\u00e0 e passivit\u00e0.<span class=\"_ _2ba\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m0 x1 h8 y11b ff3 fs4 fc0 sc0 ls10 ws0\">Il <span class=\"ff6 ls0\">fair valu<span class=\"_ _1\"></span>e<span class=\"ff3\"> <span class=\"ff5\">esprime il <span class=\"_ _30\"></span>prezzo che si perc<span class=\"_ _1\"></span>epirebbe per l<span class=\"_ _30\"></span>a vendita di un\u2019atti<span class=\"_ _30\"></span>v<span class=\"_ _4\"></span>it\u00e0 ovv<span class=\"_ _1\"></span>ero che si p<span class=\"_ _1\"></span>agherebbe <span class=\"_ _1\"></span>per il<span class=\"_ _2ba\"> </span></span></span></span><span class=\"ff6 ls0\"><span class=\"ff3\"><span class=\"ff5\"> </span></span></span></div><div class=\"t m0 x1 h8 y11c ff5 fs4 fc0 sc0 ls0 ws0\">trasferimento<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>di <span class=\"_ _33\"> </span>una<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>passivit\u00e0 <span class=\"_ _34\"> </span>nell\u2019ambito <span class=\"_ _33\"> </span>di<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>una <span class=\"_ _34\"> </span>transazione <span class=\"_ _34\"> </span>o<span class=\"_ _4\"></span>rd<span class=\"ff3\">inaria <span class=\"_ _33\"> </span>posta<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>in <span class=\"_ _34\"> </span>essere <span class=\"_ _33\"> </span>tra <span class=\"_ _34\"> </span>o<span class=\"_ _4\"></span>peratori <span class=\"_ _34\"> </span>di<span class=\"_ _2ba\"> </span></span><span class=\"ff3\"> </span></div><div class=\"t m0 x1 h8 y11d ff3 fs4 fc0 sc0 ls0 ws0\">mercato, <span class=\"_ _2d\"></span>alla <span class=\"_ _2f\"></span>data <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>valutazione <span class=\"_ _2d\"></span>(c.d. <span class=\"_ _2f\"></span><span class=\"ff6\">exit <span class=\"_ _2f\"></span>price</span>). <span class=\"_ _2d\"></span>Il <span class=\"_ _2f\"></span><span class=\"ff6\">fair <span class=\"_ _2d\"></span>value</span> <span class=\"_ _2f\"></span>degli <span class=\"_ _2d\"></span>strumenti <span class=\"_ _2d\"></span>quotati <span class=\"_ _2f\"></span>in <span class=\"_ _2d\"></span>pubblici <span class=\"_ _2d\"></span>mercati <span class=\"_ _2f\"></span>\u00e8<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y11e ff3 fs4 fc0 sc0 ls0 ws0\">determinato fac<span class=\"_ _1\"></span>endo riferiment<span class=\"_ _1\"></span>o alle quotazioni <span class=\"ff6\">(bid pric<span class=\"_ _1\"></span>e)<span class=\"ff3\"> <span class=\"ff5\">alla data di chiusura <span class=\"_ _1\"></span>dell\u2019esercizio. </span></span></span><span class=\"ff6\"><span class=\"ff3\"><span class=\"ff5\"><span class=\"ff3\"> </span></span></span></span></div><div class=\"t m0 x1 h8 y11f ff3 fs4 fc0 sc0 ls10 ws0\">Il <span class=\"_ _1\"></span><span class=\"ff6 ls0\">fair <span class=\"_ _1\"></span>value<span class=\"ff3\"> <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>strumenti <span class=\"_ _30\"></span>non q<span class=\"_ _1\"></span>uotati <span class=\"_ _30\"></span>v<span class=\"_ _4\"></span>iene <span class=\"_ _30\"></span>misurato <span class=\"_ _30\"></span>facendo <span class=\"_ _30\"></span>riferimento <span class=\"_ _30\"></span>a <span class=\"_ _30\"></span>tecniche <span class=\"_ _1\"></span>di <span class=\"_ _30\"></span>valutazione <span class=\"_ _30\"></span>finanziaria. </span></span><span class=\"ff6 ls0\"><span class=\"ff3\"> </span></span></div><div class=\"t m0 x1 h8 y120 ff3 fs4 fc0 sc0 ls0 ws0\">Le <span class=\"_ _2a\"></span>attivit\u00e0 <span class=\"_ _2a\"></span>e <span class=\"_ _2a\"></span>passivit\u00e0 <span class=\"_ _2f\"></span>finanziarie <span class=\"_ _2a\"></span>valutate <span class=\"_ _2a\"></span>al <span class=\"_ _2a\"></span><span class=\"ff6\">fair <span class=\"_ _2a\"></span>value</span> <span class=\"_ _2a\"></span>sono <span class=\"_ _2a\"></span>classificat<span class=\"_ _1\"></span>e <span class=\"_ _2a\"></span>nei <span class=\"_ _2a\"></span>tre <span class=\"_ _2a\"></span>livelli <span class=\"_ _2a\"></span>gerarchici <span class=\"_ _2f\"></span>di <span class=\"_ _2a\"></span>seguito<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y121 ff3 fs4 fc0 sc0 ls0 ws0\">descritti, <span class=\"_ _2a\"></span>in <span class=\"_ _34\"></span>bas<span class=\"_ _1\"></span>e <span class=\"_ _34\"></span>alla <span class=\"_ _2a\"></span>rilevan<span class=\"_ _1\"></span>za <span class=\"_ _2a\"></span>delle <span class=\"_ _34\"></span>informazioni <span class=\"_ _2a\"></span>utiliz<span class=\"_ _1\"></span>zate <span class=\"_ _2a\"></span>nella <span class=\"_ _34\"></span>determinazi<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>ne <span class=\"_ _2a\"></span>del <span class=\"_ _34\"> </span><span class=\"ff6\">fair <span class=\"_ _34\"> </span>value</span> <span class=\"_ _2a\"></span>stesso. <span class=\"_ _2a\"></span>In<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y122 ff3 fs4 fc0 sc0 ls0 ws0\">particolare:<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y123 ff3 fs4 fc0 sc0 ls0 ws0\">Livello 1: <span class=\"_ _193\"> </span><span class=\"ff6\">fair <span class=\"_ _34\"> </span>value</span> <span class=\"_ _34\"> </span>determinato <span class=\"_ _34\"> </span>con <span class=\"_ _2a\"></span>riferimento <span class=\"_ _34\"> </span>a <span class=\"_ _34\"> </span>prezzi <span class=\"_ _34\"> </span>quotati <span class=\"_ _34\"></span>(non <span class=\"_ _2a\"></span>modificati) <span class=\"_ _34\"> </span>su <span class=\"_ _34\"> </span>mercati <span class=\"_ _34\"> </span>attivi <span class=\"_ _34\"></span>per<span class=\"_ _2ba\"> </span><span class=\"_ _30\"></span> </div><div class=\"t m0 x47 h8 y124 ff3 fs4 fc0 sc0 ls0 ws0\">strumenti finanziar<span class=\"_ _1\"></span>i identici cui il Grupp<span class=\"_ _1\"></span>o pu\u00f2 accedere alla data<span class=\"_ _30\"></span> di v<span class=\"_ _4\"></span>alutazione<span class=\"_ _1\"></span>;<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y125 ff3 fs4 fc0 sc0 ls0 ws0\">Livello 2: <span class=\"_ _193\"> </span><span class=\"ff6\">fair <span class=\"_ _4\"></span>value</span> determinato<span class=\"_ _1\"></span> sulla base di input diversi dai prezzi quotati di cui<span class=\"_ _1\"></span> al <span class=\"_ _4\"></span>livello 1, basand<span class=\"_ _1\"></span>osi su<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x47 h8 y126 ff3 fs4 fc0 sc0 ls0 ws0\">variabili osservabil<span class=\"_ _1\"></span>i direttament<span class=\"_ _1\"></span>e o indirettamente<span class=\"_ _1\"></span> su mercati attivi<span class=\"_ _1\"></span>;<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y127 ff3 fs4 fc0 sc0 ls0 ws0\">Livello 3: <span class=\"_ _193\"> </span><span class=\"ff6\">fair value</span> determinato con <span class=\"_ _1\"></span>tecniche di valutazi<span class=\"_ _1\"></span>one con riferiment<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> a variabili n<span class=\"_ _1\"></span>on osservabili.  </div><div class=\"t m0 x1 h8 y128 ff3 fs4 fc0 sc0 ls0 ws0\">Per le attivit\u00e0 e pa<span class=\"_ _30\"></span>ssiv<span class=\"_ _4\"></span>it\u00e0 mi<span class=\"_ _30\"></span>surate al <span class=\"_ _4\"></span><span class=\"ff6\">fair value</span> su base <span class=\"_ _1\"></span>ricorrente, il Grupp<span class=\"_ _1\"></span>o determina se si sia<span class=\"_ _1\"></span> verificato un  </div><div class=\"t m0 x1 h8 y129 ff3 fs4 fc0 sc0 ls0 ws0\">trasferimento <span class=\"_ _2f\"></span>tra <span class=\"_ _2f\"></span>i <span class=\"_ _2a\"></span>livelli <span class=\"_ _2d\"></span>gerarchici <span class=\"_ _2f\"></span>sopra <span class=\"_ _2a\"></span>indicati,<span class=\"_ _30\"></span> <span class=\"_ _2a\"></span>individuando <span class=\"_ _2f\"></span>a <span class=\"_ _2f\"></span>ogni <span class=\"_ _2a\"></span>chiusura <span class=\"_ _2d\"></span>co<span class=\"_ _4\"></span>ntabile <span class=\"_ _2f\"></span>il <span class=\"_ _2f\"></span>livello <span class=\"_ _2f\"></span>in <span class=\"_ _2a\"></span>cui <span class=\"_ _2d\"></span>\u00e8<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y135 ff5 fs4 fc0 sc0 ls0 ws0\">classificato l\u2019input sign<span class=\"_ _1\"></span>ificativo di<span class=\"_ _1\"></span> pi\u00f9 basso livello di g<span class=\"_ _1\"></span>erarchia utiliz<span class=\"_ _1\"></span>zato per la valu<span class=\"_ _1\"></span>tazione.<span class=\"ff3\"> </span></div><div class=\"t m0 x1 h21 y136 ff4 fs4 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h8 y137 ff3 fs4 fc2 sc0 ls0 ws0\">Passivit\u00e0 finanziarie<span class=\"_ _2ba\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m0 x1 h8 y138 ff3 fs4 fc0 sc0 ls0 ws0\">Le passivit\u00e0 <span class=\"_ _4\"></span>finanziarie<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>sono classificate, al <span class=\"_ _4\"></span>momento dell<span class=\"ff5\">\u2019iscrizione </span>iniziale, tra le <span class=\"_ _4\"></span>passivit\u00e0 finanziarie <span class=\"_ _4\"></span><span class=\"ff6\">al fair<span class=\"_ _2ba\"> </span></span><span class=\"ff6\"> </span></div><div class=\"t m0 x1 h8 y139 ff6 fs4 fc0 sc0 ls0 ws0\">value<span class=\"ff3\"> <span class=\"_ _2a\"></span>rilevato <span class=\"_ _2a\"></span>a <span class=\"_ _34\"></span>cont<span class=\"_ _1\"></span>o <span class=\"_ _34\"></span>econ<span class=\"_ _1\"></span>omico, <span class=\"_ _2a\"></span>tra <span class=\"_ _34\"></span>i <span class=\"_ _2a\"></span>mutui <span class=\"_ _2a\"></span>e <span class=\"_ _2a\"></span>finanziamenti, <span class=\"_ _2a\"></span>tra <span class=\"_ _2a\"></span>i <span class=\"_ _34\"> </span>derivati<span class=\"_ _1\"></span> <span class=\"_ _2a\"></span>designati <span class=\"_ _34\"></span>come <span class=\"_ _2a\"></span>strumenti <span class=\"_ _2a\"></span>di<span class=\"_ _2ba\"> </span></span><span class=\"ff3\"> </span></div><div class=\"t m0 x1 h8 y13a ff3 fs4 fc0 sc0 ls0 ws0\">copertura.  Tutte le passivit\u00e0 finanziarie son<span class=\"_ _1\"></span>o rilevate inizialmente al <span class=\"ff6\">fair value</span> cui si <span class=\"_ _4\"></span>aggiungono, nel caso<span class=\"_ _1\"></span> di<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y13b ff3 fs4 fc0 sc0 ls0 ws0\">mutui, <span class=\"_ _4\"></span>finanziamenti <span class=\"_ _4\"></span>e <span class=\"_ _2d\"></span>debiti, <span class=\"_ _4\"></span>i <span class=\"_ _2d\"></span>costi <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>transazion<span class=\"_ _1\"></span>e <span class=\"_ _2d\"></span>ad <span class=\"_ _4\"></span>essi <span class=\"_ _2d\"></span>dirett<span class=\"_ _1\"></span>amente <span class=\"_ _2d\"></span>a<span class=\"_ _1\"></span>ttribuibili. <span class=\"_ _4\"></span>Le <span class=\"_ _2d\"></span>passivit\u00e0 <span class=\"_ _4\"></span>finanziarie<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y13c ff3 fs4 fc0 sc0 ls0 ws0\">detenute  dal <span class=\"_ _33\"> </span>Gruppo <span class=\"_ _33\"> </span>comprendono <span class=\"_ _33\"> </span>debiti  c<span class=\"_ _30\"></span>ommerciali  e <span class=\"_ _33\"> </span>altre  passivit\u00e0, <span class=\"_ _33\"> </span>mutui <span class=\"_ _33\"> </span>e  fin<span class=\"_ _1\"></span>anziamenti,  inclusi<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y13d ff3 fs4 fc0 sc0 ls0 ws0\">scoperti di cont<span class=\"_ _1\"></span>o corrente.<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y13e ff3 fs4 fc0 sc0 ls0 ws0\">La <span class=\"_ _29\"> </span>modalit\u00e0 <span class=\"_ _29\"> </span>di <span class=\"_ _3f\"> </span>valutazione <span class=\"_ _37\"> </span>successiva <span class=\"_ _29\"> </span>delle <span class=\"_ _3f\"> </span>passivit\u00e0 <span class=\"_ _29\"> </span>finanziarie <span class=\"_ _29\"> </span>dipend<span class=\"ls2\">e <span class=\"_ _29\"> </span></span>dalla <span class=\"_ _29\"> </span>loro <span class=\"_ _29\"> </span>classificazione. <span class=\"_ _29\"> </span>In<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y13f ff3 fs4 fc0 sc0 ls0 ws0\">particolare, <span class=\"_ _2a\"></span>le <span class=\"_ _34\"> </span>passivit\u00e0 <span class=\"_ _34\"></span>fin<span class=\"_ _1\"></span>anziarie <span class=\"_ _2a\"></span>al <span class=\"_ _34\"> </span><span class=\"ff6\">fair <span class=\"_ _34\"> </span>value</span> <span class=\"_ _34\"></span>con <span class=\"_ _2a\"></span>variazioni <span class=\"_ _34\"> </span>rilevate <span class=\"_ _2a\"></span>a <span class=\"_ _34\"> </span>conto <span class=\"_ _2a\"></span>eco<span class=\"_ _4\"></span>nomico, <span class=\"_ _34\"></span>riguard<span class=\"_ _1\"></span>ano <span class=\"_ _2a\"></span>le<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y140 ff3 fs4 fc0 sc0 ls0 ws0\">passivit\u00e0 detenu<span class=\"_ _1\"></span>te per la <span class=\"_ _1\"></span>negoziazione <span class=\"_ _1\"></span>e sono riferit<span class=\"_ _30\"></span>e a quelle passivit\u00e0 <span class=\"ff5\">assunt<span class=\"_ _1\"></span>e con <span class=\"_ _1\"></span>l\u2019intento di <span class=\"_ _1\"></span>estinguerle <span class=\"_ _1\"></span>o<span class=\"_ _2ba\"> </span></span><span class=\"ff5\"> </span></div><div class=\"t m0 x1 h8 y141 ff3 fs4 fc0 sc0 ls0 ws0\">trasferirle nel bre<span class=\"_ _1\"></span>ve termine.<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y142 ff3 fs4 fc0 sc0 ls0 ws0\">Le <span class=\"_ _33\"> </span>passivit\u00e0 <span class=\"_ _33\"> </span>finan<span class=\"_ _1\"></span>ziarie <span class=\"_ _34\"> </span>riferite  ai <span class=\"_ _34\"> </span>finanziamenti,<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>categoria <span class=\"_ _34\"> </span>maggiormente <span class=\"_ _33\"> </span>rapp<span class=\"_ _1\"></span>resentativa <span class=\"_ _33\"> </span>dell<span class=\"_ _1\"></span>e <span class=\"_ _33\"> </span>passivit\u00e0<span class=\"_ _2ba\"> </span><span class=\"_ _30\"></span> </div><div class=\"t m0 x1 h8 y143 ff3 fs4 fc0 sc0 ls0 ws0\">finanziarie <span class=\"_ _2d\"></span>detenute <span class=\"_ _2f\"></span>dal <span class=\"_ _2f\"></span>Grup<span class=\"_ _1\"></span>po, <span class=\"_ _2f\"></span>sono <span class=\"_ _2f\"></span>valutate <span class=\"_ _2d\"></span>con <span class=\"_ _2f\"></span>il <span class=\"_ _2f\"></span>criterio <span class=\"_ _2f\"></span>del <span class=\"_ _2d\"></span>costo <span class=\"_ _2f\"></span>ammortizz<span class=\"_ _1\"></span>ato <span class=\"_ _2f\"></span>al <span class=\"_ _2a\"></span>tasso <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>interesse<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y85 ff3 fs4 fc0 sc0 ls0 ws0\">effettivo. Gli<span class=\"_ _1\"></span> utili e le p<span class=\"_ _1\"></span>erdite sono contabili<span class=\"_ _1\"></span>zzati nel <span class=\"_ _1\"></span>conto econo<span class=\"_ _1\"></span>mico quando la <span class=\"_ _1\"></span>passivit\u00e0 \u00e8 estin<span class=\"_ _1\"></span>ta<span class=\"_ _4\"></span> ed anch<span class=\"_ _1\"></span>e<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y144 ff3 fs4 fc0 sc0 ls0 ws0\">mediante il process<span class=\"_ _1\"></span>o di ammortament<span class=\"_ _1\"></span>o.<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y145 ff3 fs4 fc0 sc0 ls0 ws0\">Il <span class=\"_ _2d\"></span>costo <span class=\"_ _2f\"></span>ammortizzato <span class=\"_ _2d\"></span>\u00e8 <span class=\"_ _2f\"></span>calcolato <span class=\"_ _2d\"></span>rilevando <span class=\"_ _2d\"></span>lo <span class=\"_ _2f\"></span>sconto <span class=\"_ _2d\"></span>o <span class=\"_ _2f\"></span>il <span class=\"_ _2f\"></span>premio <span class=\"_ _2a\"></span><span class=\"ff5\">sull\u2019acquisi<span class=\"_ _1\"></span>zione <span class=\"_ _2d\"></span>e <span class=\"_ _2f\"></span>gli <span class=\"_ _2d\"></span>o<span class=\"_ _4\"></span>norari <span class=\"_ _2d\"></span>o <span class=\"_ _2f\"></span>costi <span class=\"_ _2d\"></span>che<span class=\"_ _2ba\"> </span></span><span class=\"ff5\"> </span></div><div class=\"t m0 x1 h8 y146 ff5 fs4 fc0 sc0 ls0 ws0\">fanno <span class=\"_ _2a\"></span>parte <span class=\"_ _34\"></span>integra<span class=\"_ _1\"></span>nte <span class=\"_ _2a\"></span>del <span class=\"_ _34\"></span>tasso <span class=\"_ _2a\"></span>di <span class=\"_ _34\"></span>int<span class=\"_ _1\"></span>eresse <span class=\"_ _2a\"></span>effettivo. <span class=\"_ _2a\"></span>L\u2019ammortament<span class=\"_ _1\"></span>o <span class=\"_ _34\"></span>al <span class=\"_ _2a\"></span>tasso <span class=\"_ _2a\"></span>di <span class=\"_ _34\"></span>inter<span class=\"_ _1\"></span>esse <span class=\"_ _2a\"></span>effettivo <span class=\"_ _34\"></span>\u00e8<span class=\"_ _2ba\"> </span><span class=\"_ _30\"></span> </div><div class=\"t m0 x1 h8 y147 ff5 fs4 fc0 sc0 ls0 ws0\">compreso tra gli on<span class=\"_ _30\"></span>eri finanziari nel prospett<span class=\"_ _1\"></span>o dell\u2019utile/(perdita).<span class=\"_ _2ba\"> </span><span class=\"ff3\"> </span></div><div class=\"t m0 x1 h8 y148 ff3 fs4 fc0 sc0 ls0 ws0\">I <span class=\"_ _4\"></span>debiti <span class=\"_ _2d\"></span>commerciali <span class=\"_ _4\"></span>e <span class=\"_ _2d\"></span>le <span class=\"_ _4\"></span>altre <span class=\"_ _4\"></span>passivit\u00e0 <span class=\"_ _2d\"></span>finanz<span class=\"_ _1\"></span>iarie <span class=\"_ _2d\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _2d\"></span>classific<span class=\"_ _1\"></span>ati <span class=\"_ _2d\"></span>tra <span class=\"_ _4\"></span>le <span class=\"_ _2d\"></span>passivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _2d\"></span>correnti, <span class=\"_ _4\"></span>salvo <span class=\"_ _4\"></span>quelle <span class=\"_ _2d\"></span>che<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y149 ff3 fs4 fc0 sc0 ls0 ws0\">hanno una <span class=\"_ _1\"></span>scadenza contr<span class=\"_ _1\"></span>attuale <span class=\"_ _1\"></span>oltre i d<span class=\"_ _1\"></span>odici mesi ris<span class=\"_ _30\"></span>petto<span class=\"_ _4\"></span> alla <span class=\"_ _1\"></span>data del b<span class=\"_ _1\"></span>ilancio, classif<span class=\"_ _1\"></span>icate tra le <span class=\"_ _1\"></span>passivit\u00e0<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y15e ff5 fs4 fc0 sc0 ls0 ws0\">non <span class=\"_ _34\"> </span>correnti. <span class=\"_ _34\"></span>Le <span class=\"_ _34\"> </span>passivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _34\"> </span>finanziarie <span class=\"_ _34\"></span>sono <span class=\"_ _34\"></span>eliminat<span class=\"_ _1\"></span>e <span class=\"_ _34\"> </span>quando <span class=\"_ _34\"></span>sono <span class=\"_ _34\"></span>estinte, <span class=\"_ _2a\"></span>ovvero <span class=\"_ _34\"> </span>quando <span class=\"_ _34\"> </span>l\u2019obbligaz<span class=\"_ _1\"></span>ione<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y2e7 ff3 fs4 fc0 sc0 ls0 ws0\">specificata nel contrat<span class=\"_ _1\"></span>to \u00e8 adempiuta.<span class=\"_ _2ba\"> </span> </div></div>Tra <span class=\"_ _30\"></span>le <span class=\"_ _30\"></span>passivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _30\"></span>finanziarie, <span class=\"_ _3e\"></span>correnti <span class=\"_ _30\"></span>e <span class=\"_ _30\"></span>non <span class=\"_ _3e\"></span>risultano <span class=\"_ _30\"></span>altres\u00ec <span class=\"_ _3e\"></span>iscritte, <span class=\"_ _30\"></span>a <span class=\"_ _30\"></span>seguito <span class=\"_ _3e\"></span>dell\u2019introduzione <span class=\"_ _30\"></span>di <span class=\"_ _3e\"></span>IFRS <span class=\"_ _30\"></span>16, <span class=\"_ _30\"></span>anche<span class=\"_ _2ba\"> </span>le <span class=\"_ _34\"> </span>passivit\u00e0 <span class=\"_ _34\"> </span>finanziarie <span class=\"_ _34\"></span>rap<span class=\"_ _1\"></span>presentative <span class=\"_ _34\"></span>del <span class=\"_ _2a\"></span>v<span class=\"_ _4\"></span>alore <span class=\"_ _34\"></span>attuale <span class=\"_ _2a\"></span>dei <span class=\"_ _34\"> </span>canoni <span class=\"_ _34\"> </span>da <span class=\"_ _34\"> </span>riconoscere <span class=\"_ _34\"></span>contra<span class=\"_ _1\"></span>ttualmente <span class=\"_ _34\"></span>al<span class=\"_ _2ba\"> </span>locatore n<span class=\"_ _1\"></span>ell\u2019ambito d<span class=\"_ _1\"></span>i acc<span class=\"_ _1\"></span>ordi<span class=\"ff3\"> di <span class=\"ff6\">l<span class=\"_ _1\"></span>ease<span class=\"ff3\"> <span class=\"ff5\">plurien<span class=\"_ _1\"></span>nali, pe<span class=\"_ _1\"></span>r i quali<span class=\"_ _1\"></span> ricorr<span class=\"_ _1\"></span>ono i<span class=\"_ _1\"></span> presupp<span class=\"_ _1\"></span>osti per<span class=\"_ _1\"></span> l\u2019iscrizione <span class=\"_ _1\"></span>del<span class=\"ff6\"> <span class=\"_ _1\"></span>right<span class=\"_ _2ba\"> </span></span></span></span></span></span>of use <span class=\"ff3\">tra le attivi<span class=\"_ _1\"></span>t\u00e0 materiali. </span>Benefici ai dipend<span class=\"_ _1\"></span>enti I benefici <span class=\"_ _30\"></span>ai <span class=\"ff5\">dipendenti <span class=\"_ _1\"></span>sono tu<span class=\"_ _1\"></span>tti i <span class=\"_ _1\"></span>tipi di r<span class=\"_ _30\"></span>emunerazione erogati <span class=\"_ _30\"></span>dal Gruppo <span class=\"_ _1\"></span>in ca<span class=\"_ _1\"></span>mbio dell\u2019at<span class=\"_ _1\"></span>tivit\u00e0 la<span class=\"_ _1\"></span>vorativa<span class=\"_ _2ba\"> </span></span>svolta dai dipendenti.<span class=\"_ _2ba\"> </span>I <span class=\"_ _2a\"></span>benefici <span class=\"_ _2f\"></span>a <span class=\"_ _2a\"></span>breve <span class=\"_ _2a\"></span>termine <span class=\"_ _2f\"></span>per <span class=\"_ _2a\"></span>i <span class=\"_ _2a\"></span>dipendenti <span class=\"_ _2f\"></span>sono <span class=\"_ _2a\"></span>rappresentati <span class=\"_ _2f\"></span>da <span class=\"_ _2a\"></span>salari, <span class=\"_ _2a\"></span>stipend<span class=\"_ _1\"></span>i, <span class=\"_ _2a\"></span>oneri <span class=\"_ _2a\"></span>sociali, <span class=\"_ _2f\"></span>indennit\u00e0<span class=\"_ _2ba\"> </span>sostitutive <span class=\"_ _30\"></span>di <span class=\"_ _1\"></span>ferie <span class=\"_ _30\"></span>ed incen<span class=\"_ _30\"></span>tiv<span class=\"_ _4\"></span>i <span class=\"_ _1\"></span>corrisposti <span class=\"_ _30\"></span>sotto <span class=\"_ _30\"></span>forma <span class=\"_ _30\"></span>di b<span class=\"_ _1\"></span>onus <span class=\"_ _1\"></span>pagabile <span class=\"_ _30\"></span>nei dodic<span class=\"_ _30\"></span>i mesi <span class=\"_ _30\"></span>dalla <span class=\"_ _1\"></span>data <span class=\"_ _30\"></span>di chi<span class=\"_ _1\"></span>usura<span class=\"_ _2ba\"> </span>del <span class=\"_ _2d\"></span>bilancio. <span class=\"_ _2d\"></span>Tali <span class=\"_ _2d\"></span>benefici <span class=\"_ _2d\"></span>sono <span class=\"_ _4\"></span>co<span class=\"_ _4\"></span>ntabilizzati <span class=\"_ _2d\"></span>quali <span class=\"_ _2d\"></span>co<span class=\"_ _1\"></span>mponenti <span class=\"_ _2d\"></span>del <span class=\"_ _2d\"></span>costo <span class=\"_ _2d\"></span>del <span class=\"_ _2d\"></span>personale <span class=\"_ _2d\"></span>nel <span class=\"_ _2d\"></span>periodo <span class=\"_ _2d\"></span>in <span class=\"_ _2d\"></span>cui <span class=\"_ _4\"></span>\u00e8<span class=\"_ _2ba\"> </span>prestata l\u2019attivit\u00e0 la<span class=\"_ _30\"></span>vorativa.<span class=\"_ _2ba\"> </span>I benefici <span class=\"_ _4\"></span>successivi alla <span class=\"_ _4\"></span>fine del <span class=\"_ _4\"></span>rapporto di <span class=\"_ _4\"></span>lavoro <span class=\"_ _4\"></span>si suddividono in <span class=\"_ _4\"></span>due <span class=\"_ _4\"></span>fattispecie: piani a <span class=\"_ _4\"></span>benefici definiti<span class=\"_ _2ba\"> </span>e <span class=\"_ _4\"></span>piani a <span class=\"_ _4\"></span>contribuzione definita. <span class=\"_ _4\"></span>I <span class=\"_ _4\"></span>piani a <span class=\"_ _4\"></span>benefici <span class=\"_ _4\"></span>definiti so<span class=\"_ _4\"></span>no quei <span class=\"_ _4\"></span>programmi che prevedono <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>datore<span class=\"_ _2ba\"> </span>di  lavoro  si  impegn<span class=\"_ _1\"></span>i  a  versare  contributi  n<span class=\"_ _1\"></span>ecessari  e  suffici<span class=\"_ _1\"></span>enti  a  garantire  u<span class=\"_ _1\"></span>na  prefissata  prestazi<span class=\"_ _1\"></span>one<span class=\"_ _2ba\"> </span>previdenziale <span class=\"_ _30\"></span>futura al<span class=\"_ _1\"></span> dip<span class=\"_ _1\"></span>endente, <span class=\"_ _30\"></span>con assunz<span class=\"_ _1\"></span>ione <span class=\"_ _1\"></span>di <span class=\"_ _30\"></span>un rischio <span class=\"_ _30\"></span>attuariale in<span class=\"_ _30\"></span> capo <span class=\"_ _1\"></span>al <span class=\"_ _30\"></span>datore di <span class=\"_ _30\"></span>lavoro. <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Poich\u00e9<span class=\"_ _2ba\"> </span>nei <span class=\"_ _30\"></span>piani a <span class=\"_ _30\"></span>benefici <span class=\"_ _30\"></span>definiti <span class=\"_ _1\"></span><span class=\"ff5\">l\u2019ammontare <span class=\"_ _30\"></span>del benefi<span class=\"_ _30\"></span>cio<span class=\"_ _4\"></span> <span class=\"_ _30\"></span>da <span class=\"_ _1\"></span>erogare <span class=\"_ _1\"></span>\u00e8<span class=\"ff3\"> quan<span class=\"_ _1\"></span>tificabile <span class=\"_ _30\"></span>soltanto <span class=\"_ _1\"></span>dopo <span class=\"_ _30\"></span>la cessaz<span class=\"_ _1\"></span>ione<span class=\"_ _2ba\"> </span></span></span>del <span class=\"_ _34\"> </span>rapporto <span class=\"_ _34\"></span>di <span class=\"_ _34\"></span>lavoro, <span class=\"_ _34\"></span>i <span class=\"_ _34\"></span>relativi <span class=\"_ _2a\"></span>effetti <span class=\"_ _34\"> </span>economici <span class=\"_ _34\"></span>e <span class=\"_ _2a\"></span>patrimoniali <span class=\"_ _34\"> </span>sono <span class=\"_ _34\"> </span>rilevati <span class=\"_ _34\"></span>in <span class=\"_ _2a\"></span>base <span class=\"_ _34\"> </span>a <span class=\"_ _34\"> </span>calcoli <span class=\"_ _34\"> </span>attuariali<span class=\"_ _2ba\"> </span>conformemente <span class=\"_ _30\"></span>allo <span class=\"_ _30\"></span>IAS <span class=\"_ _30\"></span>19. <span class=\"_ _30\"></span>I <span class=\"_ _30\"></span>piani <span class=\"_ _30\"></span>a <span class=\"_ _30\"></span>co<span class=\"_ _4\"></span>ntribuzione <span class=\"_ _30\"></span>definita <span class=\"_ _30\"></span>sono <span class=\"_ _30\"></span>quei <span class=\"_ _30\"></span>programmi <span class=\"_ _30\"></span>che <span class=\"_ _30\"></span>prevedon<span class=\"_ _1\"></span>o <span class=\"_ _30\"></span>che il<span class=\"_ _1\"></span> <span class=\"_ _30\"></span>datore<span class=\"_ _2ba\"> </span>di lavoro<span class=\"_ _1\"></span> versi d<span class=\"_ _30\"></span>ei contributi p<span class=\"_ _1\"></span>refissati ad <span class=\"_ _30\"></span>un fondo. <span class=\"_ _1\"></span>L\u2019obbligaz<span class=\"_ _1\"></span>ione del dat<span class=\"_ _1\"></span>ore di <span class=\"_ _1\"></span>lavoro <span class=\"_ _1\"></span>si estingu<span class=\"_ _1\"></span>e quindi <span class=\"_ _1\"></span>con<span class=\"_ _2ba\"> </span>il v<span class=\"_ _4\"></span>ersamento dei contributi al <span class=\"_ _4\"></span>fondo <span class=\"_ _4\"></span>ed <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>rischio attuariale <span class=\"_ _4\"></span>ricade <span class=\"_ _4\"></span>sul <span class=\"_ _4\"></span>dipenden<span class=\"_ _1\"></span>te. <span class=\"_ _4\"></span>Nei piani <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>contribuzione<span class=\"_ _2ba\"> </span>definita, <span class=\"_ _30\"></span>gli <span class=\"_ _1\"></span>oneri <span class=\"_ _1\"></span>contributivi <span class=\"_ _30\"></span>sono <span class=\"_ _1\"></span>imputati <span class=\"_ _30\"></span>a cont<span class=\"_ _1\"></span>o e<span class=\"_ _1\"></span>conomico <span class=\"_ _30\"></span>quando <span class=\"_ _30\"></span>essi sono <span class=\"_ _30\"></span>sostenuti <span class=\"_ _30\"></span>in b<span class=\"_ _1\"></span>ase <span class=\"_ _1\"></span>al <span class=\"_ _30\"></span>relativo<span class=\"_ _2ba\"> </span>valore nominale.<span class=\"_ _2ba\"> </span>Nei <span class=\"_ _30\"></span>piani <span class=\"_ _1\"></span>a <span class=\"_ _30\"></span>benefici <span class=\"_ _30\"></span>definiti <span class=\"_ _30\"></span>rientra il<span class=\"_ _30\"></span> Tratta<span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>ento <span class=\"_ _30\"></span>di <span class=\"_ _1\"></span>Fine <span class=\"_ _30\"></span>Rapporto <span class=\"_ _30\"></span>(TFR) <span class=\"_ _30\"></span>dovuto <span class=\"_ _30\"></span>ai <span class=\"_ _1\"></span>dipendenti <span class=\"_ _30\"></span>ai <span class=\"_ _30\"></span>sensi <span class=\"ff5\">d<span class=\"_ _1\"></span>ell\u2019art.<span class=\"_ _2ba\"> </span></span>2120 <span class=\"_ _2d\"></span>del <span class=\"_ _2d\"></span>Codice<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>Civile, <span class=\"_ _2d\"></span>maturato<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>fino <span class=\"_ _2d\"></span>al <span class=\"_ _2d\"></span>31 <span class=\"_ _2d\"></span>dicembre<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>2006 <span class=\"_ _2d\"></span>in <span class=\"_ _2d\"></span>quanto <span class=\"_ _2d\"></span>le<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>quote <span class=\"_ _2d\"></span>maturate <span class=\"_ _2d\"></span>con <span class=\"_ _2d\"></span>decorr<span class=\"_ _1\"></span>enza <span class=\"_ _2d\"></span>1\u00b0<span class=\"_ _2ba\"> </span>gennaio <span class=\"_ _30\"></span>2007, in<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>conformit\u00e0 <span class=\"_ _30\"></span>alla <span class=\"_ _30\"></span>Legge 296 <span class=\"_ _30\"></span>del <span class=\"_ _30\"></span>27<span class=\"_ _4\"></span> <span class=\"_ _1\"></span>dice<span class=\"_ _1\"></span>mbre <span class=\"_ _1\"></span>2006, sul<span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>base <span class=\"_ _30\"></span>delle <span class=\"_ _30\"></span>scelte impli<span class=\"_ _1\"></span>cite <span class=\"_ _30\"></span>ed esplicit<span class=\"_ _1\"></span>e<span class=\"_ _2ba\"> </span>operate <span class=\"_ _33\"> </span>dai <span class=\"_ _33\"> </span>lavoratori, <span class=\"_ _33\"> </span>sono <span class=\"_ _33\"> </span>state <span class=\"_ _33\"> </span>destinate <span class=\"_ _33\"> </span>ai <span class=\"_ _33\"> </span>fondi <span class=\"_ _33\"> </span>di <span class=\"_ _33\"> </span>previdenza <span class=\"_ _33\"> </span>complem<span class=\"_ _1\"></span>entare <span class=\"_ _33\"> </span>oppure <span class=\"_ _33\"> </span>al <span class=\"_ _33\"> </span>fondo  d<span class=\"_ _30\"></span>i<span class=\"_ _2ba\"> </span>tesoreria <span class=\"_ _2f\"></span>istituito <span class=\"_ _2f\"></span>presso <span class=\"_ _2f\"></span>l\u2019I<span class=\"ff3\">NPS. <span class=\"_ _2a\"></span>La <span class=\"_ _2f\"></span>passivit\u00e0 <span class=\"_ _2f\"></span>\u00e8 <span class=\"_ _2a\"></span>proiett<span class=\"_ _1\"></span>ata <span class=\"_ _2f\"></span>al <span class=\"_ _2a\"></span>futuro <span class=\"_ _2f\"></span>con <span class=\"_ _2a\"></span>il <span class=\"_ _2d\"></span>m<span class=\"_ _4\"></span>etodo <span class=\"_ _2f\"></span>della <span class=\"_ _2a\"></span>proiezion<span class=\"_ _1\"></span>e <span class=\"_ _2a\"></span>unitaria<span class=\"_ _2ba\"> </span></span>(Projected <span class=\"_ _1\"></span>Unit Credit<span class=\"_ _30\"></span> Method) <span class=\"ff3\">per <span class=\"_ _30\"></span>calcolare il <span class=\"_ _1\"></span>probabile a<span class=\"_ _30\"></span>mmontare da <span class=\"_ _1\"></span>pagare al <span class=\"_ _30\"></span>momento della<span class=\"_ _1\"></span> risoluz<span class=\"_ _1\"></span>ione<span class=\"_ _2ba\"> </span></span>del <span class=\"_ _2d\"></span>rapporto<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>lavoro, <span class=\"_ _4\"></span>ed <span class=\"_ _2d\"></span>\u00e8 <span class=\"_ _2d\"></span><span class=\"ff5\">poi <span class=\"_ _4\"></span>attualizzata <span class=\"_ _2d\"></span>per <span class=\"_ _4\"></span>tener <span class=\"_ _2d\"></span>conto <span class=\"_ _4\"></span>del <span class=\"_ _2d\"></span>tempo <span class=\"_ _4\"></span>che <span class=\"_ _2d\"></span>trascorrer\u00e0 <span class=\"_ _4\"></span>prima <span class=\"_ _2d\"></span>dell\u2019effettivo<span class=\"_ _2ba\"> </span></span>pagamento. <span class=\"_ _4\"></span>L<span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>alutazione<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>della <span class=\"_ _2d\"></span>passivit\u00e0 <span class=\"_ _4\"></span>iscritta <span class=\"_ _2d\"></span>in <span class=\"_ _2d\"></span>bi<span class=\"_ _1\"></span>lancio <span class=\"_ _2d\"></span>\u00e8 <span class=\"_ _2d\"></span>basata <span class=\"_ _4\"></span>sulle <span class=\"_ _2d\"></span>conclusioni <span class=\"_ _4\"></span>raggiunte <span class=\"_ _2d\"></span>da <span class=\"_ _4\"></span>attuari<span class=\"_ _2ba\"> </span>esterni al G<span class=\"_ _30\"></span>ruppo. Il calcolo<span class=\"_ _1\"></span> tiene cont<span class=\"_ _1\"></span>o del TF<span class=\"_ _1\"></span>R matur<span class=\"_ _1\"></span>ato per p<span class=\"_ _1\"></span>restazioni di lav<span class=\"_ _1\"></span>oro gi\u00e0 <span class=\"_ _1\"></span>effettuate ed <span class=\"_ _30\"></span>\u00e8 basato<span class=\"_ _2ba\"> </span>su ip<span class=\"_ _1\"></span>otesi attuari<span class=\"_ _1\"></span>ali <span class=\"_ _30\"></span>che riguard<span class=\"_ _1\"></span>ano prin<span class=\"_ _1\"></span>cipalmente: <span class=\"_ _30\"></span>le basi <span class=\"_ _30\"></span>demografiche (qu<span class=\"_ _1\"></span>ali la <span class=\"_ _30\"></span>rotazione <span class=\"_ _1\"></span>e la<span class=\"_ _30\"></span> mortalit\u00e0 <span class=\"_ _30\"></span>dei<span class=\"_ _2ba\"> </span>dipendenti) e <span class=\"_ _4\"></span>finanziarie (quali il <span class=\"_ _4\"></span>tasso <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>inflazione ed <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>tasso di <span class=\"_ _4\"></span>attualizzazione con <span class=\"_ _4\"></span>una s<span class=\"_ _2d\"></span>cadenza coerente<span class=\"_ _2ba\"> </span>con <span class=\"_ _2d\"></span>quella <span class=\"_ _2d\"></span>attesa <span class=\"_ _2d\"></span>dell\u2019obbligaz<span class=\"_ _1\"></span>ione). <span class=\"_ _2d\"></span>Il <span class=\"_ _2d\"></span>valore <span class=\"_ _2d\"></span>della <span class=\"_ _2f\"></span>passivit\u00e0 <span class=\"_ _2d\"></span>iscritta <span class=\"_ _2d\"></span>in <span class=\"_ _2d\"></span>bilancio <span class=\"_ _2d\"></span>risul<span class=\"_ _1\"></span>ta, <span class=\"_ _2d\"></span>pertanto, <span class=\"_ _2d\"></span>allineat<span class=\"_ _4\"></span><span class=\"ff3\">a <span class=\"_ _2d\"></span><span class=\"ls1e\">a<span class=\"_ _2ba\"> </span></span></span>quella <span class=\"_ _2d\"></span>risultante <span class=\"_ _4\"></span>dalla <span class=\"_ _2d\"></span>valutazione <span class=\"_ _2d\"></span>attuarial<span class=\"_ _1\"></span>e <span class=\"_ _2d\"></span>e <span class=\"_ _2d\"></span>gli <span class=\"_ _4\"></span>utili <span class=\"_ _2d\"></span>e <span class=\"_ _2d\"></span>le <span class=\"_ _2d\"></span>perdite <span class=\"_ _2d\"></span>attuariali <span class=\"_ _4\"></span>emergenti <span class=\"_ _4\"></span>dal <span class=\"_ _2d\"></span>calcolo <span class=\"_ _2d\"></span>vengon<span class=\"_ _30\"></span>o<span class=\"_ _2ba\"> </span>imputati <span class=\"_ _4\"></span>direttamente <span class=\"_ _2d\"></span>a <span class=\"_ _4\"></span>patrimonio <span class=\"_ _4\"></span>netto <span class=\"_ _4\"></span>nel <span class=\"_ _2d\"></span>prospetto <span class=\"_ _4\"></span>afferente <span class=\"_ _2d\"></span>le <span class=\"_ _4\"></span>altre <span class=\"_ _4\"></span>componenti <span class=\"_ _2d\"></span>di <span class=\"_ _4\"></span>conto <span class=\"_ _2d\"></span>econo<span class=\"_ _1\"></span>mico<span class=\"_ _2ba\"> </span>complessivo, nel peri<span class=\"_ _1\"></span>odo in cui e<span class=\"_ _1\"></span>mergono, tenuto conto del r<span class=\"_ _1\"></span>elativo effett<span class=\"_ _1\"></span>o fiscale differito. Nei <span class=\"_ _34\"> </span>piani <span class=\"_ _34\"> </span>a <span class=\"_ _33\"> </span>c<span class=\"_ _1\"></span>ontribuzione <span class=\"_ _34\"></span>definita <span class=\"_ _34\"></span>rientra <span class=\"_ _34\"></span>il <span class=\"_ _34\"></span>Trattam<span class=\"_ _1\"></span>ento <span class=\"_ _34\"> </span>di <span class=\"_ _33\"> </span>Fine <span class=\"_ _34\"> </span>Rapporto <span class=\"_ _34\"> </span>dovuto <span class=\"_ _34\"></span>ai <span class=\"_ _34\"> </span>dipendenti <span class=\"_ _34\"></span>ai <span class=\"_ _34\"></span>sensi<span class=\"_ _2ba\"> </span>dell\u2019art. <span class=\"_ _2f\"></span>2120 <span class=\"_ _2f\"></span>del <span class=\"_ _2f\"></span>Codice <span class=\"_ _2f\"></span>Civile, <span class=\"_ _2f\"></span>limitatamente <span class=\"_ _2f\"></span>alle <span class=\"_ _2f\"></span>quote <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>TFR <span class=\"_ _2f\"></span>maturate <span class=\"_ _2f\"></span>a <span class=\"_ _2a\"></span>partire <span class=\"_ _2d\"></span>dal <span class=\"_ _2f\"></span>1<span class=\"_ _4\"></span>\u00b0 <span class=\"_ _2f\"></span>gennaio <span class=\"_ _2f\"></span>2007 <span class=\"_ _2f\"></span>e<span class=\"_ _2ba\"> </span>versate  obbligatoriamente  ad <span class=\"_ _37\"> </span>un  Fondo <span class=\"_ _37\"> </span>di <span class=\"_ _37\"> </span>previdenza  complementare,  ovvero <span class=\"_ _37\"> </span>nell\u2019apposit<span class=\"_ _1\"></span>o <span class=\"_ _37\"> </span>Fondo  di<span class=\"_ _2ba\"> </span>Tesoreria <span class=\"_ _4\"></span>isti<span class=\"ff5\">tuito <span class=\"_ _4\"></span>presso <span class=\"_ _2d\"></span>l\u2019I<span class=\"_ _1\"></span>NPS. <span class=\"_ _4\"></span>Tali <span class=\"_ _2d\"></span>piani <span class=\"_ _4\"></span>sono <span class=\"_ _4\"></span>gestiti <span class=\"_ _4\"></span>da <span class=\"_ _2d\"></span>soggetti terzi <span class=\"_ _2d\"></span>gestori <span class=\"_ _4\"></span>di fo<span class=\"_ _4\"></span>ndi, <span class=\"_ _4\"></span>in <span class=\"_ _2d\"></span>relazione<span class=\"_ _30\"></span> <span class=\"_ _2d\"></span>ai <span class=\"_ _2d\"></span>quali<span class=\"_ _2ba\"> </span></span>non <span class=\"_ _4\"></span>vi <span class=\"_ _4\"></span>sono <span class=\"_ _4\"></span>obblighi <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>carico <span class=\"_ _4\"></span>del <span class=\"_ _2d\"></span>Gruppo che <span class=\"_ _4\"></span>versa <span class=\"_ _4\"></span>contributi <span class=\"_ _4\"></span>imputandoli <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>conto <span class=\"_ _4\"></span>economico <span class=\"_ _4\"></span>quando <span class=\"_ _4\"></span>sono<span class=\"_ _2ba\"> </span>sostenuti <span class=\"ls2\">e </span>in base al<span class=\"_ _30\"></span> re<span class=\"_ _4\"></span>lativo valore<span class=\"_ _1\"></span> nominale.<span class=\"_ _2ba\"> </span>I <span class=\"_ _4\"></span>benefici <span class=\"_ _2d\"></span>dovuti <span class=\"_ _4\"></span>ai <span class=\"_ _2d\"></span>dipend<span class=\"_ _1\"></span>enti <span class=\"_ _2d\"></span>per <span class=\"_ _4\"></span>la <span class=\"_ _2d\"></span>cessazi<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>ne <span class=\"_ _2d\"></span>del <span class=\"_ _4\"></span>rapporto <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>lavoro <span class=\"_ _4\"></span>sono <span class=\"_ _4\"></span>rilevati <span class=\"_ _2d\"></span>come <span class=\"_ _4\"></span>passivit\u00e0 <span class=\"_ _4\"></span>quando<span class=\"_ _2ba\"> </span>l\u2019impresa <span class=\"_ _30\"></span>decide di <span class=\"_ _30\"></span>concludere il <span class=\"_ _30\"></span>rapporto <span class=\"_ _1\"></span>di la<span class=\"_ _30\"></span>voro con <span class=\"_ _30\"></span>un dipendente <span class=\"_ _30\"></span>o un <span class=\"_ _30\"></span>gruppo d<span class=\"_ _1\"></span>i dip<span class=\"_ _1\"></span>endenti p<span class=\"_ _1\"></span>rima <span class=\"_ _1\"></span>della<span class=\"_ _2ba\"> </span>normale <span class=\"_ _2f\"></span>data <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>pensionamento,<span class=\"_ _1\"></span> <span class=\"_ _2f\"></span>ovvero <span class=\"_ _2a\"></span>nei <span class=\"_ _2f\"></span>casi <span class=\"_ _2f\"></span>in <span class=\"_ _2f\"></span>cui <span class=\"_ _2f\"></span>il <span class=\"_ _2a\"></span>dipenden<span class=\"_ _1\"></span>te <span class=\"_ _2f\"></span>o <span class=\"_ _2a\"></span>un <span class=\"_ _2f\"></span>grupp<span class=\"_ _1\"></span>o <span class=\"_ _2a\"></span>di <span class=\"_ _2d\"></span>dipendenti <span class=\"_ _2f\"></span>decida <span class=\"_ _2f\"></span>di<span class=\"_ _2ba\"> </span>accettare <span class=\"_ _2f\"></span>un\u2019offerta <span class=\"_ _2f\"></span>di <span class=\"_ _2a\"></span>benefici <span class=\"_ _2d\"></span>in <span class=\"_ _2a\"></span>cambio <span class=\"_ _2f\"></span>della <span class=\"_ _2f\"></span>cessazione <span class=\"_ _2f\"></span>del <span class=\"_ _2a\"></span>rapporto <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>lavoro. <span class=\"_ _2a\"></span>I <span class=\"_ _2f\"></span>benefici <span class=\"_ _2f\"></span>dovuti <span class=\"_ _2a\"></span>per <span class=\"_ _2f\"></span>la<span class=\"_ _2ba\"> </span>cessazione del rapp<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>rto di lavoro son<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> rilevati immedi<span class=\"_ _30\"></span>atamente nel costo del lavoro.<span class=\"_ _2ba\"> </span>Piano di incenti<span class=\"_ _1\"></span>vazione azionaria a lungo<span class=\"_ _1\"></span> termine<span class=\"_ _2ba\"> </span>Il <span class=\"_ _2d\"></span>piano <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>incentivazione <span class=\"_ _4\"></span>azionaria <span class=\"_ _4\"></span>a <span class=\"_ _2d\"></span>lungo <span class=\"_ _2d\"></span>termine <span class=\"_ _4\"></span>rappresenta, <span class=\"_ _2d\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>conformit\u00e0 <span class=\"_ _4\"></span>all\u2019IFRS <span class=\"_ _2d\"></span>2, <span class=\"_ _2d\"></span>una<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>componente<span class=\"_ _2ba\"> </span>retributiva <span class=\"_ _2d\"></span>dei <span class=\"_ _2d\"></span>beneficiari <span class=\"_ _2d\"></span>che <span class=\"_ _2d\"></span>avviene <span class=\"_ _2d\"></span>mediante <span class=\"_ _2d\"></span>la <span class=\"_ _2f\"></span>corresponsion<span class=\"_ _1\"></span>e <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>strumenti <span class=\"_ _2d\"></span>rappresentativi<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>capitale<span class=\"_ _2ba\"> </span>(c.d.<span class=\"ff6\"> <span class=\"_ _4\"></span>equity-settled <span class=\"_ _4\"></span>share-based <span class=\"_ _2d\"></span>payment tr<span class=\"_ _4\"></span>ansaction</span>). <span class=\"_ _4\"></span>Per <span class=\"_ _4\"></span>tale <span class=\"_ _2d\"></span>piano <span class=\"_ _4\"></span>il <span class=\"_ _2d\"></span>costo \u00e8 <span class=\"_ _2d\"></span>rappresentato <span class=\"_ _4\"></span>dal <span class=\"_ _2d\"></span><span class=\"ff6\">fair <span class=\"_ _4\"></span>value<span class=\"_ _2ba\"> </span></span>degli <span class=\"_ _2d\"></span>strumenti <span class=\"_ _4\"></span>attribuiti <span class=\"_ _2d\"></span>e <span class=\"_ _2d\"></span>alla <span class=\"_ _2d\"></span>previsione <span class=\"_ _2d\"></span>del <span class=\"_ _2d\"></span>numer<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>azioni <span class=\"_ _2d\"></span>che <span class=\"_ _2d\"></span>sarann<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span>effettivamente <span class=\"_ _2d\"></span>assegnate, <span class=\"_ _2d\"></span><span class=\"ff6\">fair<span class=\"_ _2ba\"> </span></span>value<span class=\"ff3\"> <span class=\"_ _2d\"></span>determinato <span class=\"_ _2d\"></span>alla <span class=\"_ _2d\"></span>data <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>attribuzione <span class=\"_ _2d\"></span>(</span>grant <span class=\"_ _2d\"></span>date<span class=\"ff3\">), <span class=\"_ _2d\"></span>ed <span class=\"_ _2d\"></span>\u00e8 <span class=\"_ _2f\"></span>rilevato<span class=\"_ _1\"></span> <span class=\"_ _2f\"></span>tra <span class=\"_ _2d\"></span>il <span class=\"_ _2f\"></span>c<span class=\"ff6\">osto <span class=\"_ _2d\"></span>del <span class=\"_ _2d\"></span>personale</span> <span class=\"_ _2d\"></span><span class=\"ls2\">e <span class=\"_ _2f\"></span></span><span class=\"ff6\">costi <span class=\"_ _2d\"></span>per<span class=\"_ _2ba\"> </span></span></span>servizi<span class=\"ff3\"> lin<span class=\"_ _1\"></span>earmente lu<span class=\"_ _1\"></span>ngo il<span class=\"_ _1\"></span> <span class=\"ff6\">vesting<span class=\"_ _1\"></span> period,<span class=\"_ _30\"></span> <span class=\"ff3\">ossia il p<span class=\"_ _1\"></span>eriodo in<span class=\"_ _1\"></span>tercorrente <span class=\"_ _1\"></span>tra la<span class=\"_ _30\"></span> data d<span class=\"ff5\">ell\u2019a<span class=\"_ _1\"></span>ttribuzione <span class=\"_ _1\"></span>e la<span class=\"_ _1\"></span> data<span class=\"_ _2ba\"> </span></span></span></span></span>di assegnazione, c<span class=\"_ _1\"></span>on contropartita un<span class=\"_ _1\"></span>a riserva di Patri<span class=\"_ _1\"></span>monio Netto denominata R<span class=\"_ _30\"></span>iserv<span class=\"_ _4\"></span>a stock gran<span class=\"_ _1\"></span>t. Il <span class=\"_ _2f\"></span><span class=\"ff6 ls0\">fair <span class=\"_ _2d\"></span>value<span class=\"ff3\"> <span class=\"_ _2d\"></span>delle <span class=\"_ _2d\"></span>azioni <span class=\"_ _2d\"></span>sottostanti <span class=\"_ _2d\"></span>il <span class=\"_ _2d\"></span>piano <span class=\"_ _2f\"></span>di <span class=\"_ _2d\"></span>incentivazione <span class=\"_ _2d\"></span>\u00e8 <span class=\"_ _2d\"></span>determinat<span class=\"_ _1\"></span>o <span class=\"_ _2f\"></span>alla <span class=\"_ _2d\"></span><span class=\"ff6\">grant <span class=\"_ _2f\"></span>date</span> <span class=\"_ _2d\"></span>tenendo <span class=\"_ _2d\"></span>conto<span class=\"_ _2ba\"> </span></span></span>delle pr<span class=\"_ _1\"></span>evisioni in<span class=\"_ _1\"></span> merit<span class=\"_ _1\"></span>o al<span class=\"_ _1\"></span> raggiung<span class=\"_ _1\"></span>imento dei<span class=\"_ _1\"></span> parametri <span class=\"_ _1\"></span>di perf<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>rmance <span class=\"_ _1\"></span>associati <span class=\"_ _1\"></span>a c<span class=\"_ _1\"></span>ondizioni di<span class=\"_ _30\"></span> mercato e<span class=\"_ _2ba\"> </span>non <span class=\"_ _2d\"></span>\u00e8 <span class=\"_ _2d\"></span>oggetto <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>rettifica <span class=\"_ _2d\"></span>negli <span class=\"_ _2d\"></span>esercizi <span class=\"_ _4\"></span>successivi. <span class=\"_ _2d\"></span><span class=\"ff5\">Quando <span class=\"_ _2d\"></span>l\u2019ottenimento<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>del <span class=\"_ _2d\"></span>beneficio <span class=\"_ _2d\"></span>\u00e8 <span class=\"_ _2d\"></span>connesso <span class=\"_ _4\"></span>anche <span class=\"_ _2d\"></span>a<span class=\"_ _2ba\"> </span></span>condizioni <span class=\"_ _30\"></span>diverse d<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>quelle <span class=\"_ _30\"></span>di <span class=\"_ _1\"></span>mercato, <span class=\"_ _30\"></span>la sti<span class=\"_ _1\"></span>ma <span class=\"_ _1\"></span>relativa <span class=\"_ _30\"></span>a tali <span class=\"_ _30\"></span>condizioni <span class=\"_ _30\"></span>\u00e8 rif<span class=\"_ _1\"></span>lessa <span class=\"_ _30\"></span>adeguando lun<span class=\"_ _1\"></span>go <span class=\"_ _1\"></span><span class=\"lsa\">il <span class=\"_ _1\"></span><span class=\"ff6 ls0\">vesting<span class=\"_ _2ba\"> </span></span></span>period,<span class=\"ff3\"> <span class=\"_ _2a\"></span>il <span class=\"_ _2a\"></span>numero <span class=\"_ _2a\"></span>di <span class=\"_ _34\"></span>azi<span class=\"_ _1\"></span>oni <span class=\"_ _34\"></span>che<span class=\"_ _1\"></span> <span class=\"_ _2a\"></span>si <span class=\"_ _34\"> </span>prevede <span class=\"_ _2f\"></span>saranno <span class=\"_ _34\"></span>effetti<span class=\"_ _30\"></span>v<span class=\"_ _4\"></span>amente <span class=\"_ _2a\"></span>assegnate. <span class=\"_ _2a\"></span>La <span class=\"_ _2a\"></span>variazione <span class=\"_ _2a\"></span>di <span class=\"_ _2a\"></span>stima <span class=\"_ _2a\"></span>sar\u00e0<span class=\"_ _2ba\"> </span></span>eventualmente<span class=\"_ _1\"></span> iscritta a r<span class=\"_ _1\"></span>ettifica della<span class=\"_ _30\"></span> vo<span class=\"_ _4\"></span>ce Riserv<span class=\"_ _1\"></span>a stock grant<span class=\"_ _30\"></span> con contropartita<span class=\"_ _1\"></span> costo del p<span class=\"_ _1\"></span>ersonale e co<span class=\"_ _1\"></span>sti<span class=\"_ _2ba\"> </span>per servizi.<span class=\"_ _2ba\"> </span>Fondi rischi e oneri<span class=\"_ _2ba\"> </span>I <span class=\"_ _2a\"></span>fondi <span class=\"_ _2f\"></span>rischi <span class=\"_ _2a\"></span>e <span class=\"_ _2a\"></span>oneri <span class=\"_ _2a\"></span>sono <span class=\"_ _2f\"></span>iscritti <span class=\"_ _2a\"></span>a <span class=\"_ _2a\"></span>fronte <span class=\"_ _2f\"></span>di <span class=\"_ _2a\"></span>perdite <span class=\"_ _2f\"></span>ed <span class=\"_ _2a\"></span>oneri <span class=\"_ _2a\"></span>di <span class=\"_ _2a\"></span>natura <span class=\"_ _2f\"></span>determinata, <span class=\"_ _2a\"></span>di <span class=\"_ _2f\"></span>esistenza <span class=\"_ _2a\"></span>certa <span class=\"_ _2f\"></span>o<span class=\"_ _2ba\"> </span>probabile <span class=\"_ _4\"></span>dei <span class=\"_ _4\"></span>quali, <span class=\"_ _4\"></span>tuttavia, sono <span class=\"_ _4\"></span>indeterminati <span class=\"_ _4\"></span>l\u2019ammontare e/o <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>data <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>acc<span class=\"_ _1\"></span>adimento. <span class=\"_ _4\"></span>L\u2019iscrizion<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>ien<span class=\"_ _1\"></span>e<span class=\"_ _2ba\"> </span>effettuata <span class=\"_ _4\"></span>solo <span class=\"_ _4\"></span>quando <span class=\"_ _4\"></span>esiste <span class=\"_ _4\"></span>un\u2019obbl<span class=\"ff3\">igazione <span class=\"_ _4\"></span>corrente <span class=\"_ _4\"></span>(legale <span class=\"_ _4\"></span>o <span class=\"_ _2d\"></span>implicita) <span class=\"_ _4\"></span>risultante <span class=\"_ _4\"></span>da <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>evento <span class=\"_ _2d\"></span>passato<span class=\"_ _1\"></span>,<span class=\"_ _2ba\"> </span></span>quando \u00e8 <span class=\"_ _1\"></span>probabile<span class=\"_ _1\"></span> un\u2019usci<span class=\"_ _1\"></span>ta di ris<span class=\"_ _1\"></span>orse per<span class=\"_ _1\"></span> far <span class=\"_ _1\"></span>fronte a<span class=\"_ _1\"></span> tale <span class=\"_ _1\"></span>obbligazione <span class=\"_ _1\"></span>e quan<span class=\"_ _1\"></span>do \u00e8 p<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>ssibile <span class=\"_ _1\"></span>effettuare <span class=\"_ _1\"></span>una<span class=\"_ _2ba\"> </span>stima affidabile del <span class=\"_ _1\"></span>suo ammontare.<span class=\"_ _2ba\"> </span>Quando l\u2019e<span class=\"_ _1\"></span>ffetto finan<span class=\"_ _1\"></span>ziario <span class=\"ff3\">associa<span class=\"_ _1\"></span>to al <span class=\"_ _1\"></span>tempo \u00e8 <span class=\"_ _30\"></span>significativo e le<span class=\"_ _30\"></span> date di p<span class=\"_ _1\"></span>agamento d<span class=\"_ _1\"></span>elle <span class=\"_ _1\"></span>obbligazioni s<span class=\"_ _1\"></span>ono<span class=\"_ _2ba\"> </span></span>attendibilmente<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>stimabili,<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>i <span class=\"_ _4\"></span>fo<span class=\"_ _4\"></span>ndi <span class=\"_ _4\"></span>sono <span class=\"_ _2d\"></span>attualizzati<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>utilizzan<span class=\"_ _1\"></span>do <span class=\"_ _2d\"></span>un <span class=\"_ _2d\"></span>tasso <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>sconto <span class=\"_ _2d\"></span>al <span class=\"_ _4\"></span>lordo <span class=\"_ _2d\"></span>delle <span class=\"_ _2d\"></span>i<span class=\"_ _1\"></span>mposte <span class=\"_ _2d\"></span>che<span class=\"_ _2ba\"> </span>riflette, <span class=\"_ _4\"></span>ove <span class=\"_ _2d\"></span>adeguat<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>, <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>valutazione <span class=\"_ _4\"></span>co<span class=\"_ _4\"></span>rrente <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>mercato <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>costo <span class=\"_ _2d\"></span>del <span class=\"_ _4\"></span>denaro <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>relazione <span class=\"_ _2d\"></span>al <span class=\"_ _4\"></span>tempo <span class=\"_ _4\"></span>e, <span class=\"_ _2d\"></span>se<span class=\"_ _2ba\"> </span>applicabile, <span class=\"_ _2f\"></span>ai <span class=\"_ _2a\"></span>rischi <span class=\"_ _2f\"></span>specifici <span class=\"_ _2f\"></span>attribuibili <span class=\"_ _2f\"></span>a<span class=\"_ _4\"></span><span class=\"ff5\">ll\u2019obbligazion<span class=\"_ _1\"></span>e. <span class=\"_ _2a\"></span>Quando <span class=\"_ _2f\"></span>l\u2019accantonamento <span class=\"_ _2f\"></span>a <span class=\"_ _2a\"></span>fondo <span class=\"_ _2f\"></span>rischi <span class=\"_ _2f\"></span>e <span class=\"_ _2a\"></span>oneri<span class=\"_ _2ba\"> </span></span>viene <span class=\"_ _2d\"></span>attual<span class=\"_ _1\"></span>izzato, <span class=\"_ _2d\"></span>l\u2019adegu<span class=\"_ _30\"></span>amento <span class=\"_ _2d\"></span>periodico <span class=\"_ _4\"></span>del <span class=\"_ _2d\"></span>valor<span class=\"_ _1\"></span>e <span class=\"_ _2d\"></span>attuale <span class=\"_ _4\"></span>associa<span class=\"ff3\">to <span class=\"_ _2d\"></span>al <span class=\"_ _2d\"></span>fatto<span class=\"_ _1\"></span>re <span class=\"_ _2d\"></span>temporal<span class=\"_ _1\"></span>e <span class=\"_ _2d\"></span>viene <span class=\"_ _4\"></span>riflesso<span class=\"_ _2ba\"> </span></span>nel <span class=\"_ _2d\"></span>conto <span class=\"_ _4\"></span>economico <span class=\"_ _2d\"></span>come <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>nere <span class=\"_ _4\"></span>finanziario. <span class=\"_ _2d\"></span>Laddove <span class=\"_ _4\"></span>si <span class=\"_ _2d\"></span>supponga <span class=\"_ _2d\"></span>che <span class=\"_ _4\"></span>tutte <span class=\"_ _2d\"></span>le <span class=\"_ _4\"></span>spese, <span class=\"_ _2d\"></span>o <span class=\"_ _2d\"></span>una <span class=\"_ _2d\"></span>parte <span class=\"_ _2d\"></span>di <span class=\"_ _4\"></span>esse,<span class=\"_ _2ba\"> </span>richieste p<span class=\"_ _30\"></span>er estinguere <span class=\"_ _30\"></span>un\u2019obbligazione <span class=\"_ _30\"></span>vengano ri<span class=\"_ _1\"></span>mborsate <span class=\"_ _1\"></span>da terz<span class=\"_ _1\"></span>i, <span class=\"_ _1\"></span>tale ind<span class=\"_ _1\"></span>ennizzo, <span class=\"_ _30\"></span>se virtual<span class=\"_ _1\"></span>mente cer<span class=\"_ _1\"></span>to,<span class=\"_ _2ba\"> </span>\u00e8 rilevato co<span class=\"_ _1\"></span>me attivit\u00e0 distin<span class=\"_ _1\"></span>ta.<span class=\"_ _2ba\"> </span>Le <span class=\"_ _2d\"></span>variazioni <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>stima <span class=\"_ _2d\"></span>degli <span class=\"_ _2d\"></span>accantonamenti <span class=\"_ _2d\"></span>ai <span class=\"_ _2f\"></span>fondi <span class=\"_ _2d\"></span>sono <span class=\"_ _2d\"></span>riflesse <span class=\"_ _2f\"></span>nel <span class=\"_ _2d\"></span>c<span class=\"_ _4\"></span>onto <span class=\"_ _2d\"></span>e<span class=\"ff5\">conomico <span class=\"_ _2d\"></span>dell\u2019esercizio <span class=\"_ _2d\"></span>in <span class=\"_ _2d\"></span>cui<span class=\"_ _2ba\"> </span></span>avviene <span class=\"_ _2a\"></span>la <span class=\"_ _2a\"></span>variazione <span class=\"_ _2a\"></span>e <span class=\"_ _2a\"></span>portate <span class=\"_ _2a\"></span>ad <span class=\"_ _2a\"></span>incremento <span class=\"_ _2a\"></span>delle <span class=\"_ _2a\"></span>passivit\u00e0. <span class=\"_ _2a\"></span>Le <span class=\"_ _2a\"></span>variazioni <span class=\"_ _2a\"></span>di <span class=\"_ _2a\"></span>stima <span class=\"_ _2a\"></span>in <span class=\"_ _2a\"></span>diminuzione <span class=\"_ _2a\"></span>sono<span class=\"_ _2ba\"> </span>rilevate in <span class=\"_ _30\"></span>co<span class=\"_ _4\"></span>ntropartita del<span class=\"_ _30\"></span>la passivit\u00e0 fino a c<span class=\"_ _1\"></span>oncorrenza <span class=\"_ _1\"></span>del suo valore <span class=\"_ _1\"></span>contabile e, <span class=\"_ _1\"></span>per la p<span class=\"_ _1\"></span>arte eccedente,<span class=\"_ _2ba\"> </span>a <span class=\"ls0\">conto economico nella <span class=\"_ _30\"></span>stessa voce a cui fanno riferi<span class=\"_ _1\"></span>mento. </span>Gli <span class=\"_ _2a\"></span>importi<span class=\"_ _1\"></span> <span class=\"_ _2a\"></span>iscritti<span class=\"_ _1\"></span> <span class=\"_ _2a\"></span>nei <span class=\"_ _2f\"></span>fondi <span class=\"_ _2f\"></span>rischi <span class=\"_ _2a\"></span>e <span class=\"_ _2f\"></span>o<span class=\"_ _4\"></span>neri <span class=\"_ _2f\"></span>sono <span class=\"_ _2a\"></span>distin<span class=\"_ _1\"></span>ti <span class=\"_ _2a\"></span>tra <span class=\"_ _2f\"></span>quota <span class=\"_ _2f\"></span>co<span class=\"_ _4\"></span>rrente <span class=\"_ _2f\"></span>e <span class=\"_ _2a\"></span>non<span class=\"_ _1\"></span> <span class=\"_ _2a\"></span>corrente <span class=\"_ _2f\"></span>sulla <span class=\"_ _2f\"></span>base <span class=\"_ _2a\"></span>della<span class=\"_ _2ba\"> </span>previsione di paga<span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>ento/estinz<span class=\"_ _1\"></span>ione delle passivit\u00e0.<span class=\"_ _2ba\"> </span>I rischi per <span class=\"_ _4\"></span>i quali il manifestarsi di una <span class=\"_ _4\"></span>passivit\u00e0 \u00e8 soltanto possibile, <span class=\"_ _4\"></span>sono riportati come informativa <span class=\"ls16\">e <span class=\"_ _4\"></span></span>per i<span class=\"_ _2ba\"> </span>medesimi non si pr<span class=\"_ _1\"></span>ocede ad alcun<span class=\"_ _1\"></span>o stanziamento.<span class=\"_ _2ba\"> </span>Ricavi da contratti<span class=\"_ _1\"></span> con i clienti<span class=\"_ _2ba\"> </span>I <span class=\"_ _4\"></span>ricavi <span class=\"_ _4\"></span>sono <span class=\"_ _4\"></span>iscritti <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>corrispettivo ricevuto <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>ricevibile <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>netto <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>sconti <span class=\"_ _4\"></span>ed <span class=\"_ _4\"></span>abbuoni e <span class=\"_ _2d\"></span>sono rilevati <span class=\"_ _2d\"></span>quando<span class=\"_ _2ba\"> </span>l\u2019entit\u00e0 <span class=\"_ _2a\"></span>soddisfa <span class=\"_ _2f\"></span>una <span class=\"_ _2f\"></span>obbligazione <span class=\"_ _2a\"></span>di <span class=\"_ _2a\"></span>fare <span class=\"_ _2f\"></span>trasferendo <span class=\"_ _2f\"></span>un <span class=\"_ _2a\"></span>bene <span class=\"_ _2f\"></span>o <span class=\"_ _2a\"></span>un <span class=\"_ _2a\"></span>servizio <span class=\"_ _2f\"></span>a <span class=\"_ _2a\"></span>un <span class=\"_ _2f\"></span>cliente, <span class=\"_ _2a\"></span>in <span class=\"_ _2a\"></span>confor<span class=\"_ _1\"></span>mit\u00e0 <span class=\"_ _2a\"></span>a<span class=\"_ _2ba\"> </span>quanto previsto dal <span class=\"_ _4\"></span>principio IFRS 15. <span class=\"_ _4\"></span>Il <span class=\"_ _4\"></span>trasferi<span class=\"_ _1\"></span>mento avviene quando <span class=\"_ _4\"></span>il cliente ottiene <span class=\"_ _4\"></span>il controllo del <span class=\"_ _4\"></span>bene<span class=\"_ _2ba\"> </span>o <span class=\"_ _2d\"></span>servizio <span class=\"_ _4\"></span>e <span class=\"_ _2d\"></span>cio\u00e8 <span class=\"_ _4\"></span>quando <span class=\"_ _2d\"></span>ha <span class=\"_ _2d\"></span>la <span class=\"_ _2d\"></span><span class=\"ff5\">capacit\u00e0 <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>indirizzarn<span class=\"_ _1\"></span>e <span class=\"_ _2d\"></span>l\u2019uso <span class=\"_ _2d\"></span>ed <span class=\"_ _4\"></span>ottenerne <span class=\"_ _2d\"></span>sostan<span class=\"_ _1\"></span>zialmente <span class=\"_ _2d\"></span>tutti <span class=\"_ _4\"></span>i <span class=\"_ _2d\"></span>benefici. <span class=\"_ _4\"></span>Il<span class=\"_ _2ba\"> </span></span>controllo <span class=\"_ _30\"></span>pu\u00f2 <span class=\"_ _30\"></span>essere <span class=\"_ _30\"></span>trasferito <span class=\"_ _30\"></span>in <span class=\"_ _30\"></span>un <span class=\"_ _30\"></span>certo m<span class=\"_ _1\"></span>omento <span class=\"_ _30\"></span>(at <span class=\"_ _30\"></span>point <span class=\"_ _30\"></span>in <span class=\"_ _1\"></span>time) <span class=\"_ _30\"></span>oppure <span class=\"_ _1\"></span>nel <span class=\"_ _30\"></span>corso <span class=\"_ _30\"></span>del <span class=\"_ _30\"></span>tempo <span class=\"_ _1\"></span>(over <span class=\"_ _30\"></span>time)<span class=\"_ _2ba\"> </span>mediante opportune <span class=\"_ _1\"></span>tecniche di misurazi<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>ne degli ava<span class=\"_ _1\"></span>nzamenti (metodi output<span class=\"_ _30\"></span> e/o input).<span class=\"_ _2ba\"> </span>Nell\u2019ambito <span class=\"_ _33\"> </span>del  <span class=\"ff6\">transactio<span class=\"_ _1\"></span>n  price<span class=\"ff3\"> <span class=\"_ _33\"> </span>vengono  altres\u00ec<span class=\"_ _30\"></span>  fattorizzati  (in<span class=\"_ _30\"></span>  base  al<span class=\"_ _1\"></span>  metodo <span class=\"_ _33\"> </span>del  valor<span class=\"_ _1\"></span>e  atteso<span class=\"_ _1\"></span>  e/o<span class=\"_ _2ba\"> </span></span></span>dell\u2019importo <span class=\"_ _2d\"></span>pi\u00f9 <span class=\"_ _2d\"></span>probabile), <span class=\"_ _2d\"></span>anche <span class=\"_ _2f\"></span>elementi <span class=\"_ _2d\"></span>variabili <span class=\"_ _2d\"></span>del <span class=\"_ _2f\"></span>corrispettivo <span class=\"_ _2d\"></span>qualora <span class=\"_ _2d\"></span>sia <span class=\"_ _2d\"></span>altamente <span class=\"_ _2f\"></span>probabile <span class=\"_ _2d\"></span>che<span class=\"_ _2ba\"> </span>non <span class=\"_ _3c\"> </span>vi <span class=\"_ _3c\"> </span>sar\u00e0 <span class=\"_ _3c\"> </span>un <span class=\"_ _3c\"> </span>significa<span class=\"_ _1\"></span>tivo <span class=\"_ _3c\"> </span>reversal <span class=\"_ _3f\"> </span>in <span class=\"_ _3c\"> </span>futuro. <span class=\"_ _3c\"> </span>Le <span class=\"_ _3c\"> </span>transazioni <span class=\"_ _3f\"> </span>sono <span class=\"_ _3c\"> </span>altres\u00ec <span class=\"_ _73\"> </span>rettificate <span class=\"_ _3f\"> </span>per <span class=\"_ _3c\"> </span>tenere <span class=\"_ _3c\"> </span>in<span class=\"_ _2ba\"> </span>considerazione il <span class=\"_ _1\"></span>valore temporal<span class=\"_ _1\"></span>e del denaro.<span class=\"_ _2ba\"> </span>I ricavi del Gruppo <span class=\"_ _1\"></span>sono di seguito ri<span class=\"_ _1\"></span>epilogati rispetto<span class=\"_ _1\"></span> alla relativa disagg<span class=\"_ _1\"></span>regazione per natura<span class=\"_ _30\"></span>:<span class=\"_ _2ba\"> </span>\u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff6\">mercato <span class=\"_ _4\"></span>regolamentato<span class=\"_ _1\"></span><span class=\"ff3\">: <span class=\"_ _4\"></span>due <span class=\"_ _4\"></span>distinte <span class=\"_ _4\"></span>obbligazioni <span class=\"_ _4\"></span>di fare <span class=\"_ _4\"></span>adempiute <span class=\"_ _4\"></span><span class=\"ff6\">over <span class=\"_ _4\"></span>time</span> <span class=\"_ _2d\"></span><span class=\"ff5\">n<span class=\"_ _1\"></span>ell\u2019ambito <span class=\"_ _4\"></span>degli <span class=\"_ _4\"></span>stream<span class=\"_ _2ba\"> </span></span></span></span></span>di <span class=\"_ _2f\"></span>ro<span class=\"_ _4\"></span>tta <span class=\"_ _2a\"></span>e <span class=\"_ _2a\"></span>di <span class=\"_ _2f\"></span>terminale. <span class=\"_ _2a\"></span><span class=\"ff5\">Gli <span class=\"_ _2a\"></span>avanzamenti <span class=\"_ _2f\"></span>sono <span class=\"_ _2a\"></span>misura<span class=\"_ _1\"></span>ti <span class=\"_ _2a\"></span>con <span class=\"_ _2a\"></span>il <span class=\"_ _2f\"></span>metodo <span class=\"_ _2a\"></span>dell\u2019output <span class=\"_ _2f\"></span>in <span class=\"_ _2a\"></span>base <span class=\"_ _2a\"></span>alle <span class=\"_ _2f\"></span>unit\u00e0 <span class=\"_ _2a\"></span>di<span class=\"_ _2ba\"> </span></span>servizio <span class=\"_ _37\"> </span>assistite  ero<span class=\"_ _4\"></span>gate  nei <span class=\"_ _37\"> </span>servizi <span class=\"_ _37\"> </span>di <span class=\"_ _37\"> </span>rotta <span class=\"_ _29\"> </span>e  di <span class=\"_ _29\"> </span>terminale  ed <span class=\"_ _29\"> </span>il <span class=\"_ _37\"> </span>balance  rappresenta <span class=\"_ _37\"> </span>la <span class=\"_ _29\"> </span><span class=\"ff6\">variable<span class=\"_ _2ba\"> </span></span>consideration<span class=\"ff3\">, <span class=\"_ _34\"> </span>fattorizz<span class=\"_ _1\"></span>ata <span class=\"_ _34\"></span>nel <span class=\"_ _34\"> </span><span class=\"ff6\">transaction <span class=\"_ _34\"> </span>price</span> <span class=\"_ _34\"></span>di <span class=\"_ _34\"> </span>ciascuna <span class=\"_ _34\"></span>obbligaz<span class=\"_ _1\"></span>ione <span class=\"_ _34\"> </span>di <span class=\"_ _34\"> </span>fare, <span class=\"_ _34\"> </span>ascrivibile <span class=\"_ _34\"> </span>ai <span class=\"_ _34\"> </span>servizi<span class=\"_ _2ba\"> </span></span>erogati <span class=\"_ _2d\"></span>nell\u2019ambito <span class=\"_ _2d\"></span>degli <span class=\"_ _2d\"></span>stream <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>rotta <span class=\"_ _2d\"></span>e <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>terminale, <span class=\"_ _2d\"></span>e <span class=\"_ _2d\"></span>permette <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>misurare <span class=\"_ _2d\"></span>l\u2019effettivo <span class=\"_ _2d\"></span>valore <span class=\"_ _2d\"></span>della<span class=\"_ _2ba\"> </span>performance <span class=\"_ _1\"></span>erogata a <span class=\"_ _1\"></span>beneficio <span class=\"_ _1\"></span>del clien<span class=\"_ _30\"></span>te<span class=\"_ _4\"></span> ed <span class=\"_ _1\"></span>opportunamente<span class=\"_ _1\"></span> rettificata <span class=\"_ _1\"></span>per te<span class=\"_ _1\"></span>nere in <span class=\"_ _1\"></span>considerazione<span class=\"_ _2ba\"> </span>il valore temporal<span class=\"_ _1\"></span>e del denaro;<span class=\"_ _2ba\"> </span>\u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff6\">mercato <span class=\"_ _34\"> </span>non <span class=\"_ _34\"> </span>regolamentato<span class=\"ff3\">: <span class=\"_ _33\"> </span>i <span class=\"_ _34\"> </span>ricavi <span class=\"_ _34\"> </span>sono <span class=\"_ _33\"> </span>disag<span class=\"_ _1\"></span>gregati <span class=\"_ _34\"> </span>per <span class=\"_ _34\"> </span>tipologia <span class=\"_ _34\"> </span>di <span class=\"_ _33\"> </span>transazione, <span class=\"_ _34\"> </span>quali <span class=\"_ _33\"> </span>vendita <span class=\"_ _34\"> </span>di<span class=\"_ _2ba\"> </span></span></span></span>licenze <span class=\"_ _33\"> </span>e <span class=\"_ _33\"> </span>prestazioni <span class=\"_ _33\"> </span>di <span class=\"_ _33\"> </span>servizi, <span class=\"_ _33\"> </span>radiomisure, <span class=\"_ _33\"> </span>consulen<span class=\"_ _1\"></span>za <span class=\"_ _33\"> </span>aeronautica, <span class=\"_ _33\"> </span>servizi <span class=\"_ _33\"> </span>tecnici <span class=\"_ _33\"> </span>e <span class=\"_ _33\"> </span>di <span class=\"_ _33\"> </span>ingegneria<span class=\"_ _1\"></span>,<span class=\"_ _2ba\"> </span>formazione, <span class=\"_ _4\"></span>ed <span class=\"_ _2d\"></span>altri <span class=\"_ _2d\"></span>ricavi. <span class=\"_ _2d\"></span>I <span class=\"_ _2d\"></span>servizi <span class=\"_ _4\"></span>rilevati <span class=\"_ _2d\"></span>con <span class=\"_ _2d\"></span>modali<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _2d\"></span><span class=\"ff6\">over <span class=\"_ _2d\"></span>time</span> <span class=\"_ _2d\"></span>sono <span class=\"_ _2d\"></span>circoscri<span class=\"_ _1\"></span>tti <span class=\"_ _2d\"></span>prevalentemen<span class=\"_ _1\"></span>te <span class=\"_ _2d\"></span>ai<span class=\"_ _2ba\"> </span>servizi erogati in ambit<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> consulenza aeronautica e alle<span class=\"_ _1\"></span> prestazioni di servizi, comp<span class=\"_ _1\"></span>rensivi delle attivit\u00e0 d<span class=\"_ _1\"></span>i<span class=\"_ _2ba\"> </span>manutenzione <span class=\"_ _2a\"></span>sulle <span class=\"_ _2a\"></span>licenze <span class=\"_ _2a\"></span>software <span class=\"_ _2a\"></span>vendute. <span class=\"_ _34\"></span>La <span class=\"_ _2a\"></span>vendita <span class=\"_ _2a\"></span>delle <span class=\"_ _2a\"></span>licenze <span class=\"_ _34\"> </span>software <span class=\"_ _2a\"></span>e/o <span class=\"_ _2a\"></span>dell\u2019hardware <span class=\"_ _2a\"></span>ai<span class=\"_ _2ba\"> </span>clienti <span class=\"_ _2d\"></span>viene <span class=\"_ _2f\"></span>rilevata <span class=\"_ _2d\"></span>subordinatament<span class=\"_ _1\"></span>e <span class=\"_ _2f\"></span>alla <span class=\"_ _2d\"></span>consegna <span class=\"_ _2d\"></span>fisica <span class=\"_ _2f\"></span>del <span class=\"_ _2d\"></span>bene <span class=\"_ _2f\"></span>al <span class=\"_ _2f\"></span>cliente <span class=\"_ _2d\"></span>(at <span class=\"_ _2f\"></span>point <span class=\"_ _2d\"></span>in <span class=\"_ _2a\"></span>time) <span class=\"_ _2d\"></span>salvo<span class=\"_ _2ba\"> </span>specifici <span class=\"_ _29\"> </span>casi <span class=\"_ _3f\"> </span>di <span class=\"_ _29\"> </span>vendita <span class=\"_ _3f\"> </span>con <span class=\"_ _3f\"> </span>consegna <span class=\"_ _29\"> </span>differita <span class=\"_ _29\"> </span>al <span class=\"_ _29\"> </span>rico<span class=\"_ _4\"></span>rrere <span class=\"_ _29\"> </span>dei <span class=\"_ _3f\"> </span>requisiti <span class=\"_ _29\"> </span>richiesti <span class=\"_ _29\"> </span>dal <span class=\"_ _3f\"> </span>principio <span class=\"_ _3f\"> </span>di<span class=\"_ _2ba\"> </span>riferimento.<span class=\"_ _2ba\"> </span>Balance <span class=\"ff5\">\u2013</span> Ricavi da c<span class=\"_ _1\"></span>ontratti con i clienti<span class=\"_ _2ba\"> </span>A livello<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>internazional<span class=\"_ _30\"></span>e <span class=\"_ _4\"></span>gli <span class=\"_ _4\"></span>Stati <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>aderiscono ad <span class=\"_ _4\"></span>Eurocontrol hanno <span class=\"_ _4\"></span>utilizzato fino <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>31 dicembre <span class=\"_ _4\"></span>2011 <span class=\"_ _4\"></span>un<span class=\"_ _2ba\"> </span>sistema  di  tariffazione<span class=\"_ _30\"></span> <span class=\"_ _37\"> </span>per  la  rotta  cosidde<span class=\"_ _30\"></span>tt<span class=\"_ _4\"></span>a  a  <span class=\"ff6\">cost  recovery</span>.  Tale  sistema <span class=\"_ _33\"> </span>si  basava  sul  criterio  che<span class=\"_ _2ba\"> </span>l\u2019ammontare  dei  ricavi  fosse  com<span class=\"_ _1\"></span>misurato  al  valore  dei  costi  sostenuti  per  i  servizi  di  controllo  della<span class=\"_ _2ba\"> </span>navigazione <span class=\"_ _2f\"></span>aerea <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>rotta. <span class=\"_ _2f\"></span>In <span class=\"_ _2a\"></span>virt\u00f9 <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>tale <span class=\"_ _2f\"></span>principio <span class=\"_ _2a\"></span>la <span class=\"_ _2d\"></span>tariffa <span class=\"_ _2a\"></span>si <span class=\"_ _2f\"></span>attestava <span class=\"_ _2f\"></span>a <span class=\"_ _2f\"></span>quel <span class=\"_ _2f\"></span>valore <span class=\"_ _2f\"></span>che <span class=\"_ _2a\"></span>consentisse<span class=\"_ _30\"></span> <span class=\"_ _2a\"></span>di<span class=\"_ _2ba\"> </span>conseguire, <span class=\"_ _4\"></span>in <span class=\"_ _2d\"></span>via <span class=\"_ _2d\"></span>previsionale, <span class=\"_ _4\"></span>l\u2019<span class=\"ff3\">o<span class=\"_ _4\"></span>bietti<span class=\"_ _1\"></span>vo <span class=\"_ _2d\"></span>del <span class=\"_ _2d\"></span>paregg<span class=\"_ _1\"></span>io <span class=\"_ _2d\"></span>economico. <span class=\"_ _4\"></span>A <span class=\"_ _2d\"></span>fine <span class=\"_ _2d\"></span>esercizio, <span class=\"_ _4\"></span>qualora <span class=\"_ _2d\"></span>i <span class=\"_ _2d\"></span>ricavi <span class=\"_ _4\"></span>fossero<span class=\"_ _2ba\"> </span></span>stati <span class=\"_ _4\"></span>superiori <span class=\"_ _4\"></span>ai <span class=\"_ _2d\"></span>costi <span class=\"_ _4\"></span>si <span class=\"_ _4\"></span>sarebbe <span class=\"_ _2d\"></span>gener<span class=\"_ _1\"></span>ato <span class=\"_ _4\"></span>un <span class=\"_ _2d\"></span><span class=\"ff6\">balance <span class=\"_ _4\"></span>negativo</span> <span class=\"_ _4\"></span>(<span class=\"ff6\">over <span class=\"_ _2d\"></span>recovery</span>)<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>che <span class=\"_ _2d\"></span>avrebbe <span class=\"_ _4\"></span>dato <span class=\"_ _4\"></span>luogo <span class=\"_ _2d\"></span>alla<span class=\"_ _2ba\"> </span>rettifica <span class=\"_ _2d\"></span>a <span class=\"_ _2a\"></span>conto <span class=\"_ _2d\"></span>e<span class=\"ff5\">conomico <span class=\"_ _2d\"></span>dei <span class=\"_ _2f\"></span>maggiori <span class=\"_ _2f\"></span>ricavi <span class=\"_ _2d\"></span>ed <span class=\"_ _2f\"></span>all\u2019iscrizione <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>un <span class=\"_ _2f\"></span>debito <span class=\"_ _2d\"></span>per <span class=\"_ _2f\"></span>balance. <span class=\"_ _2f\"></span>Qualora <span class=\"_ _2d\"></span>invece <span class=\"_ _2f\"></span>i<span class=\"_ _2ba\"> </span></span>ricavi <span class=\"_ _4\"></span>fossero risultati <span class=\"_ _4\"></span>inferiori <span class=\"_ _4\"></span>ai costi <span class=\"_ _4\"></span>sostenuti, <span class=\"_ _4\"></span>si <span class=\"_ _4\"></span>sarebbe <span class=\"_ _4\"></span>rilevato<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>a <span class=\"_ _2d\"></span>conto <span class=\"_ _4\"></span>economico<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>maggior <span class=\"_ _4\"></span>ricavo e<span class=\"_ _2ba\"> </span>si <span class=\"_ _34\"> </span>sarebbe <span class=\"_ _34\"> </span>iscritto <span class=\"_ _34\"> </span>un <span class=\"_ _34\"> </span>credito <span class=\"_ _34\"> </span>per <span class=\"_ _34\"> </span><span class=\"ff6\">balance <span class=\"_ _34\"> </span>positivo</span> <span class=\"_ _34\"> </span>(<span class=\"ff6\">under <span class=\"_ _34\"> </span>recove<span class=\"_ _1\"></span>ry<span class=\"ff3\">). <span class=\"_ _33\"> </span>In<span class=\"_ _30\"></span> <span class=\"_ _33\"> </span>osserv<span class=\"_ _1\"></span>anza <span class=\"_ _34\"> </span>del <span class=\"_ _34\"> </span>principio <span class=\"_ _34\"> </span>del <span class=\"_ _34\"> </span><span class=\"ff6\">cost<span class=\"_ _2ba\"> </span></span></span></span>recovery<span class=\"ff3\">, <span class=\"_ _33\"> </span>il  Balan<span class=\"_ _1\"></span>ce <span class=\"_ _33\"> </span>rappresentava <span class=\"_ _33\"> </span>quindi <span class=\"_ _33\"> </span>il  ri<span class=\"_ _1\"></span>sultato <span class=\"_ _33\"> </span>del <span class=\"_ _33\"> </span>meccanismo  d<span class=\"_ _1\"></span>i <span class=\"_ _33\"> </span>correzione <span class=\"_ _33\"> </span>utilizzato <span class=\"_ _33\"> </span>al  fin<span class=\"_ _1\"></span>e <span class=\"_ _33\"> </span>di<span class=\"_ _2ba\"> </span></span>adeguare <span class=\"_ _37\"> </span>l\u2019ammontare <span class=\"_ _37\"> </span>dei <span class=\"_ _37\"> </span>ricavi <span class=\"_ _29\"> </span>all\u2019effettiva <span class=\"_ _37\"> </span>entit\u00e0 <span class=\"_ _37\"> </span>dei <span class=\"_ _29\"> </span>costi <span class=\"_ _37\"> </span>sostenuti <span class=\"_ _29\"> </span>e <span class=\"_ _37\"> </span>tariffabili. <span class=\"_ _37\"> </span>Gli <span class=\"_ _29\"> </span>effetti <span class=\"_ _37\"> </span>di <span class=\"_ _29\"> </span>tale<span class=\"_ _2ba\"> </span>meccanismo v<span class=\"_ _1\"></span>enivano inclusi ai<span class=\"_ _30\"></span> fini tariffari a partire d<span class=\"_ _30\"></span>al secondo esercizio succes<span class=\"_ _30\"></span>siv<span class=\"_ _4\"></span>o a quello<span class=\"_ _1\"></span> di riferi<span class=\"_ _1\"></span>mento<span class=\"_ _2ba\"> </span>ed imputato a cont<span class=\"_ _1\"></span>o economico con il s<span class=\"_ _30\"></span>egno opposto rispetto a quell<span class=\"_ _1\"></span>o di rilevazione.<span class=\"_ _2ba\"> </span>Tale meccanismo del <span class=\"ff6\">cost recovery</span>, con <span class=\"_ _4\"></span>decorrenz<span class=\"_ _1\"></span>a 1\u00b0 gennaio 2015, si applica esclusivamente alla tariffa di<span class=\"_ _2ba\"> </span>terminale di terza<span class=\"_ _1\"></span> fascia.<span class=\"_ _2ba\"> </span>A <span class=\"_ _2d\"></span>decorrer<span class=\"_ _1\"></span>e <span class=\"_ _2d\"></span>dall\u2019eserciz<span class=\"_ _1\"></span>io <span class=\"_ _4\"></span>2012, <span class=\"_ _2d\"></span>ed <span class=\"_ _2d\"></span>a <span class=\"_ _4\"></span>seguito <span class=\"_ _2d\"></span>dell\u2019ent<span class=\"_ _1\"></span>rata <span class=\"_ _2d\"></span>in <span class=\"_ _4\"></span>vigore <span class=\"_ _2d\"></span>del <span class=\"_ _4\"></span>sistema <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>prestazioni <span class=\"_ _2d\"></span>per <span class=\"_ _4\"></span>i <span class=\"_ _2d\"></span>servizi<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>di<span class=\"_ _2ba\"> </span>navigazione <span class=\"_ _1\"></span>aerea in <span class=\"_ _30\"></span>rotta, in <span class=\"_ _1\"></span>accordo all<span class=\"_ _1\"></span>a normativ<span class=\"_ _1\"></span>a comunitari<span class=\"_ _1\"></span>a sul<span class=\"_ _1\"></span> Cielo Un<span class=\"_ _1\"></span>ico Eur<span class=\"_ _1\"></span>opeo, \u00e8 <span class=\"_ _1\"></span>stato in<span class=\"_ _1\"></span>trodotto<span class=\"_ _2ba\"> </span>un <span class=\"_ _2a\"></span>nuovo <span class=\"_ _34\"></span>siste<span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>a <span class=\"_ _2a\"></span>gestionale <span class=\"_ _2a\"></span>basato <span class=\"_ _2a\"></span>sulla <span class=\"_ _2a\"></span>m<span class=\"_ _4\"></span>isurazione <span class=\"_ _2a\"></span>ed <span class=\"_ _2a\"></span>ottimizzazione <span class=\"_ _2a\"></span>delle <span class=\"_ _2a\"></span>performance <span class=\"_ _2a\"></span>operative<span class=\"_ _1\"></span> <span class=\"_ _34\"></span>e<span class=\"_ _1\"></span>d<span class=\"_ _2ba\"> </span>economiche, <span class=\"_ _2f\"></span>con <span class=\"_ _2a\"></span>il <span class=\"_ _2a\"></span>consegu<span class=\"_ _1\"></span>ente <span class=\"_ _2a\"></span>abbandono <span class=\"_ _2f\"></span>del <span class=\"_ _2a\"></span>sistema <span class=\"_ _2f\"></span>del <span class=\"_ _34\"></span><span class=\"ff6\">cos<span class=\"_ _1\"></span>t <span class=\"_ _2a\"></span>recovery<span class=\"ff3 ls10\">. <span class=\"_ _2f\"></span></span><span class=\"ff5\">Lo <span class=\"_ _2a\"></span>strumento <span class=\"_ _2a\"></span>per <span class=\"_ _2f\"></span>l\u2019attuazione<span class=\"_ _2ba\"> </span></span></span>dello <span class=\"_ _30\"></span>schema <span class=\"_ _1\"></span>di <span class=\"_ _30\"></span>prestazioni <span class=\"_ _30\"></span>\u00e8 il <span class=\"_ _30\"></span>Piano <span class=\"_ _30\"></span>di <span class=\"_ _1\"></span>Perfomance <span class=\"_ _30\"></span>nazionale <span class=\"_ _30\"></span>in <span class=\"_ _1\"></span>cui <span class=\"_ _30\"></span>vengono <span class=\"_ _30\"></span>delineate l<span class=\"_ _1\"></span>e az<span class=\"_ _1\"></span>ioni <span class=\"_ _30\"></span>e gli<span class=\"_ _1\"></span> <span class=\"_ _30\"></span>obiettivi<span class=\"_ _2ba\"> </span>da raggiung<span class=\"_ _1\"></span>ere nel periodo di riferimento. Tali obiettiv<span class=\"_ _1\"></span>i di efficienza prevedon<span class=\"_ _1\"></span>o l\u2019introduzione di elem<span class=\"_ _1\"></span>enti di<span class=\"_ _2ba\"> </span>rischio <span class=\"_ _33\"> </span>a <span class=\"_ _33\"> </span>carico <span class=\"_ _33\"> </span>dei  <span class=\"ff6\">p<span class=\"_ _1\"></span>rovider<span class=\"ff3\">, <span class=\"_ _33\"> </span>e <span class=\"_ _33\"> </span>quindi <span class=\"_ _33\"> </span>della <span class=\"_ _33\"> </span>Capogruppo, <span class=\"_ _33\"> </span>sia <span class=\"_ _33\"> </span>sul <span class=\"_ _33\"> </span>traffico <span class=\"_ _33\"> </span>che <span class=\"_ _33\"> </span>sui <span class=\"_ _33\"> </span>costi.  In <span class=\"_ _33\"> </span>particolare<span class=\"_ _30\"></span>,  il<span class=\"_ _2ba\"> </span></span></span>meccanismo <span class=\"_ _2d\"></span>del <span class=\"_ _2f\"></span>rischio <span class=\"_ _2d\"></span>traffico <span class=\"_ _2d\"></span>prevede <span class=\"_ _2d\"></span>la <span class=\"_ _2f\"></span>condivisione <span class=\"_ _2d\"></span>del <span class=\"_ _2d\"></span>rischio <span class=\"_ _2f\"></span>sul <span class=\"_ _2d\"></span>traffico <span class=\"_ _2f\"></span>tra <span class=\"_ _2d\"></span>provider <span class=\"_ _2d\"></span>ed <span class=\"_ _2f\"></span>utenti <span class=\"_ _2f\"></span>dello<span class=\"_ _2ba\"> </span>spazio <span class=\"_ _1\"></span>aereo, <span class=\"_ _1\"></span>per <span class=\"_ _30\"></span>cui le <span class=\"_ _30\"></span>variazioni, <span class=\"_ _1\"></span>positive <span class=\"_ _30\"></span>e nega<span class=\"_ _1\"></span>tive, <span class=\"_ _30\"></span>comprese fino <span class=\"_ _30\"></span>al 2%<span class=\"_ _1\"></span> del<span class=\"_ _1\"></span> tra<span class=\"_ _30\"></span>ffico<span class=\"_ _4\"></span> di<span class=\"_ _30\"></span> consuntivo, <span class=\"_ _1\"></span>rispetto<span class=\"_ _2ba\"> </span>al <span class=\"_ _30\"></span>pianificato, <span class=\"_ _30\"></span>sono <span class=\"_ _3e\"></span>a <span class=\"_ _30\"></span>totale <span class=\"_ _30\"></span>carico <span class=\"_ _30\"></span>dei <span class=\"_ _30\"></span><span class=\"ff6\">provider<span class=\"ff3\">, <span class=\"_ _3e\"></span>mentre <span class=\"_ _30\"></span>le <span class=\"_ _30\"></span>variazioni <span class=\"_ _30\"></span>rico<span class=\"_ _1\"></span>mprese <span class=\"_ _30\"></span>tra <span class=\"_ _30\"></span>il <span class=\"_ _3e\"></span>2<span class=\"_ _4\"></span>% <span class=\"_ _30\"></span>e <span class=\"_ _30\"></span>il <span class=\"_ _30\"></span>10% <span class=\"_ _30\"></span>sono <span class=\"_ _30\"></span>ripartite<span class=\"_ _2ba\"> </span></span></span>nella <span class=\"_ _30\"></span>misura <span class=\"_ _30\"></span>del <span class=\"_ _30\"></span>70% <span class=\"_ _30\"></span>a caric<span class=\"_ _30\"></span>o delle <span class=\"_ _3e\"></span>compagnie <span class=\"_ _30\"></span>aeree <span class=\"_ _30\"></span>e <span class=\"_ _30\"></span>del <span class=\"_ _30\"></span>3<span class=\"_ _4\"></span>0% <span class=\"_ _30\"></span>a <span class=\"_ _30\"></span>carico <span class=\"_ _30\"></span>dei <span class=\"ff6\">p<span class=\"_ _1\"></span>rovider<span class=\"ff3\">. <span class=\"_ _30\"></span>Per <span class=\"_ _30\"></span>le <span class=\"_ _30\"></span>variazioni <span class=\"_ _30\"></span>superiori<span class=\"_ _2ba\"> </span></span></span>al <span class=\"_ _37\"> </span>10%  si <span class=\"_ _37\"> </span>applica <span class=\"_ _37\"> </span>la  m<span class=\"_ _4\"></span>etodol<span class=\"_ _1\"></span>ogia <span class=\"_ _37\"> </span>del <span class=\"_ _37\"> </span><span class=\"ff6\">cost <span class=\"_ _37\"> </span>recovery<span class=\"ff5\">.  L\u2019eventuale <span class=\"_ _37\"> </span>scostament<span class=\"_ _1\"></span>o <span class=\"_ _37\"> </span>positivo  o <span class=\"_ _37\"> </span>negativo  con<span class=\"_ _2ba\"> </span></span></span>riferimento <span class=\"_ _30\"></span>al <span class=\"_ _1\"></span>rischio <span class=\"_ _30\"></span>traffico <span class=\"_ _1\"></span>genera, <span class=\"_ _30\"></span>secondo <span class=\"_ _30\"></span>le r<span class=\"_ _1\"></span>egole <span class=\"_ _30\"></span>precedentemente <span class=\"_ _30\"></span>descritte, <span class=\"_ _30\"></span>l\u2019adeguamento <span class=\"_ _30\"></span>dei ri<span class=\"_ _30\"></span>cavi<span class=\"_ _2ba\"> </span>di rotta utilizzando la voce <span class=\"ff9\">Balance dell\u2019anno<span class=\"ff6 ls10\">. </span></span>Relativament<span class=\"_ _1\"></span>e al rischio costi \u00e8 stata eliminata la possibilit\u00e0 di<span class=\"_ _2ba\"> </span>trasferire <span class=\"_ _34\"> </span>integralm<span class=\"_ _1\"></span>ente <span class=\"_ _34\"> </span>agli <span class=\"_ _34\"> </span>utenti <span class=\"_ _34\"> </span>dello <span class=\"_ _34\"></span>spazio <span class=\"_ _34\"></span>aereo<span class=\"_ _1\"></span> <span class=\"_ _34\"> </span>gli <span class=\"_ _34\"> </span>eventuali <span class=\"_ _34\"> </span>scostamenti <span class=\"_ _34\"> </span>tra <span class=\"_ _34\"> </span>quanto <span class=\"_ _34\"> </span>pianifica<span class=\"_ _1\"></span>to <span class=\"_ _34\"> </span>e<span class=\"_ _2ba\"> </span>quanto <span class=\"_ _2d\"></span>consuntiva<span class=\"_ _1\"></span>to <span class=\"_ _2d\"></span>a <span class=\"_ _2d\"></span>fine <span class=\"_ _4\"></span>anno. <span class=\"_ _2d\"></span>Tali <span class=\"_ _2d\"></span>variazi<span class=\"_ _1\"></span>oni, <span class=\"_ _2d\"></span>sia <span class=\"_ _4\"></span>in <span class=\"_ _2d\"></span>positivo <span class=\"_ _2d\"></span>che <span class=\"_ _4\"></span>in <span class=\"_ _2d\"></span>negativo, <span class=\"_ _2d\"></span>restano<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>a <span class=\"_ _2d\"></span>carico <span class=\"_ _4\"></span>dei <span class=\"_ _2d\"></span>bilanci<span class=\"_ _2ba\"> </span>dei <span class=\"_ _4\"></span><span class=\"ff6\">provider</span>. <span class=\"_ _2d\"></span>Tale <span class=\"_ _4\"></span>regolamentazione comunitaria <span class=\"_ _4\"></span>si <span class=\"_ _2d\"></span>applica <span class=\"_ _4\"></span>anche <span class=\"_ _2d\"></span>ai <span class=\"_ _4\"></span>servizi <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>termin<span class=\"_ _1\"></span>ale <span class=\"_ _2d\"></span>di <span class=\"_ _4\"></span>prima <span class=\"_ _4\"></span>e <span class=\"_ _2d\"></span>second<span class=\"_ _1\"></span>a<span class=\"_ _2ba\"> </span>fascia di tariffazi<span class=\"_ _1\"></span>one. Nel p<span class=\"_ _1\"></span>eriodo 20<span class=\"_ _1\"></span>20-2021 <span class=\"_ _1\"></span>a se<span class=\"_ _1\"></span>guito della <span class=\"_ _30\"></span>pandemia da <span class=\"_ _30\"></span>COVID-19 <span class=\"_ _1\"></span>e dei <span class=\"_ _30\"></span>connessi rifle<span class=\"_ _1\"></span>ssi <span class=\"_ _30\"></span>nel settore d<span class=\"_ _30\"></span>el trasporto<span class=\"_ _2ba\"> </span>aereo, <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>Commission<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>Europea <span class=\"_ _4\"></span>ha <span class=\"_ _4\"></span>adottato <span class=\"_ _4\"></span>mediante <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>Regolament<span class=\"_ _1\"></span>o <span class=\"_ _4\"></span>UE <span class=\"_ _4\"></span>2020/1627 del <span class=\"_ _4\"></span>3 <span class=\"_ _4\"></span>novembre 2<span class=\"_ _4\"></span>020<span class=\"lse\">,<span class=\"_ _2ba\"> </span></span>alcune m<span class=\"_ _4\"></span>isure eccezionali per <span class=\"_ _2d\"></span>il terzo <span class=\"_ _4\"></span>periodo <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>riferimento<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>(anni <span class=\"_ _4\"></span>2020 <span class=\"_ _2d\"></span><span class=\"ff5\">\u2013</span> 2024) <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>sistema <span class=\"_ _4\"></span>di prestazioni <span class=\"_ _4\"></span>e<span class=\"_ _2ba\"> </span>di <span class=\"_ _29\"> </span>tariffazione <span class=\"_ _37\"> </span>nel <span class=\"_ _37\"> </span>Cielo <span class=\"_ _29\"> </span>Unico <span class=\"_ _29\"> </span>Europeo, <span class=\"_ _29\"> </span>introduce<span class=\"_ _1\"></span>ndo <span class=\"_ _29\"> </span>alcune <span class=\"_ _37\"> </span>norme <span class=\"_ _29\"> </span>che <span class=\"_ _29\"> </span>han<span class=\"_ _1\"></span>no <span class=\"_ _29\"> </span>deroga<span class=\"ls23\">to</span> <span class=\"_ _29\"> </span>in <span class=\"_ _29\"> </span>parte <span class=\"_ _37\"> </span>il<span class=\"_ _2ba\"> </span>Regolamento <span class=\"_ _4\"></span>UE <span class=\"_ _2d\"></span>2019/317 <span class=\"_ _2d\"></span>riferito <span class=\"_ _2d\"></span>a <span class=\"_ _2d\"></span>tale <span class=\"_ _2d\"></span>periodo. <span class=\"_ _2d\"></span>Successivam<span class=\"_ _1\"></span>ente <span class=\"_ _2d\"></span>la <span class=\"_ _2d\"></span>Commissi<span class=\"_ _1\"></span>one <span class=\"_ _2d\"></span>Europea <span class=\"_ _2d\"></span>ha <span class=\"_ _2d\"></span>emesso <span class=\"_ _2d\"></span>la<span class=\"_ _2ba\"> </span>Decisione <span class=\"_ _4\"></span>2021/891 <span class=\"_ _4\"></span>in <span class=\"_ _2d\"></span>cui <span class=\"_ _4\"></span>ha <span class=\"_ _2d\"></span>fissato <span class=\"_ _2d\"></span>gli obiettivi <span class=\"_ _2d\"></span>prest<span class=\"_ _1\"></span>azionali <span class=\"_ _4\"></span>per <span class=\"_ _2d\"></span>il <span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>rzo <span class=\"_ _4\"></span>periodo <span class=\"_ _2d\"></span>reg<span class=\"_ _1\"></span>olatorio <span class=\"_ _4\"></span>e <span class=\"_ _2d\"></span>identificato<span class=\"_ _2ba\"> </span>come <span class=\"_ _33\"> </span>parametro <span class=\"_ _33\"> </span>di <span class=\"_ _33\"> </span>riferimento <span class=\"_ _33\"> </span>l\u2019indicat<span class=\"_ _1\"></span>ore  d<span class=\"_ _1\"></span>i <span class=\"_ _33\"> </span>performance  <span class=\"ff6\">Dete<span class=\"_ _30\"></span>r<span class=\"_ _4\"></span>mined <span class=\"_ _33\"> </span>Unit <span class=\"_ _33\"> </span>Cost<span class=\"ff3\"> <span class=\"_ _33\"> </span>(DUC) <span class=\"_ _33\"> </span>definito <span class=\"_ _33\"> </span>come<span class=\"_ _2ba\"> </span></span></span>rapporto fra <span class=\"_ _1\"></span>costi determin<span class=\"_ _30\"></span>ati e il traffico <span class=\"_ _1\"></span>espresso in<span class=\"_ _1\"></span> termini <span class=\"_ _1\"></span>di unit\u00e0 <span class=\"_ _1\"></span>di servizio. I <span class=\"_ _30\"></span>balance riferiti alla <span class=\"_ _1\"></span>perdita<span class=\"_ _2ba\"> </span>di <span class=\"_ _30\"></span>traffico n<span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>biennio <span class=\"_ _30\"></span>2020-2021, <span class=\"_ _30\"></span>vengono <span class=\"_ _30\"></span>ripartiti <span class=\"_ _30\"></span>in vi<span class=\"_ _1\"></span>a <span class=\"_ _30\"></span>eccezionale <span class=\"_ _1\"></span>su <span class=\"_ _30\"></span>un peri<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>do <span class=\"_ _30\"></span>di cinq<span class=\"_ _1\"></span>ue <span class=\"_ _1\"></span>anni <span class=\"_ _30\"></span>estendibile<span class=\"_ _2ba\"> </span>a sette anni, <span class=\"_ _1\"></span>con decorrenz<span class=\"_ _30\"></span>a dal 2023. <span class=\"ff5\">L\u2019applicazione d<span class=\"_ _30\"></span>i tale regolamento \u00e8<span class=\"ff3\"> sta<span class=\"_ _1\"></span>ta estesa ai <span class=\"_ _30\"></span>ricavi di terminale<span class=\"_ _2ba\"> </span></span></span>complessiva<span class=\"_ _1\"></span>mente  per  le  due  fasce  di <span class=\"_ _33\"> </span>tariffazione  (fascia  1 <span class=\"_ _33\"> </span>e  fascia  2),  che <span class=\"_ _33\"> </span>sono  soggette  alla  st<span class=\"_ _1\"></span>essa<span class=\"_ _2ba\"> </span>regolamentazi<span class=\"_ _1\"></span>one europea<span class=\"ls10\">. </span>Le componenti di <span class=\"_ _1\"></span>credito e <span class=\"_ _1\"></span>debito per balance, sia<span class=\"_ _30\"></span> di natura corrente ch<span class=\"_ _1\"></span>e non corrente, risultano<span class=\"_ _1\"></span> classificate<span class=\"_ _2ba\"> </span>nell\u2019ambito dei <span class=\"_ _4\"></span>crediti commerciali co<span class=\"_ _4\"></span>rrenti e <span class=\"_ _4\"></span>non<span class=\"_ _4\"></span><span class=\"ff3\"> <span class=\"_ _4\"></span>correnti e <span class=\"_ _4\"></span>debiti <span class=\"_ _4\"></span>commerciali correnti e <span class=\"_ _4\"></span>non <span class=\"_ _4\"></span>correnti, <span class=\"_ _4\"></span>alla<span class=\"_ _2ba\"> </span></span>stregua <span class=\"_ _4\"></span><span class=\"ff6\">di <span class=\"_ _2d\"></span>contract <span class=\"_ _4\"></span>asset/liabilities</span> <span class=\"_ _4\"></span>coerenti <span class=\"_ _4\"></span>con <span class=\"_ _2d\"></span>IFRS <span class=\"ff5\">1<span class=\"_ _4\"></span>5. <span class=\"_ _4\"></span>L\u2019ammontare <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>credit<span class=\"_ _1\"></span>o/debito <span class=\"_ _4\"></span>per <span class=\"_ _2d\"></span>balance <span class=\"_ _4\"></span>risulta<span class=\"_ _2ba\"> </span></span>separatamente identifi<span class=\"_ _1\"></span>cabile nell\u2019a<span class=\"_ _1\"></span>mbito delle note ill<span class=\"_ _30\"></span>ustrative.<span class=\"_ _2ba\"> </span>La <span class=\"_ _34\"> </span>voce <span class=\"_ _34\"> </span><span class=\"ff9\">Balance <span class=\"_ _34\"> </span>dell\u2019ann<span class=\"_ _1\"></span>o<span class=\"ff3\">, <span class=\"_ _34\"></span>sia <span class=\"_ _34\"></span>con <span class=\"_ _2a\"></span>riferimento <span class=\"_ _34\"> </span>ai <span class=\"_ _34\"> </span>ser<span class=\"_ _1\"></span>vizi <span class=\"_ _34\"> </span>di <span class=\"_ _34\"> </span>terminale <span class=\"_ _2a\"></span>che <span class=\"_ _34\"> </span>ai <span class=\"_ _34\"> </span>servizi <span class=\"_ _2a\"></span>di <span class=\"_ _34\"> </span>rotta, <span class=\"_ _33\"> </span>consente <span class=\"_ _2a\"></span>di<span class=\"_ _2ba\"> </span></span></span>rappresentare l\u2019entit\u00e0 d<span class=\"_ _30\"></span>ei ricavi in corrispondenza della perfor<span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>ance effettiva<span class=\"_ _1\"></span>mente eseguita n<span class=\"_ _1\"></span>el periodo di<span class=\"_ _2ba\"> </span>riferimento che, <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>effetto <span class=\"_ _4\"></span>degli <span class=\"_ _4\"></span>specifici meccanismi di <span class=\"_ _2d\"></span>ambit<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>tariffario, potr\u00e0 <span class=\"_ _4\"></span>solamente <span class=\"_ _4\"></span>essere regolata<span class=\"_ _2ba\"> </span>in <span class=\"_ _34\"> </span>seguito. <span class=\"_ _34\"> </span>In <span class=\"_ _33\"> </span>altri <span class=\"_ _34\"> </span>termini, <span class=\"_ _34\"> </span>le <span class=\"_ _34\"> </span>rettifiche <span class=\"_ _34\"> </span>o <span class=\"_ _34\"> </span>le <span class=\"_ _33\"> </span>integra<span class=\"_ _1\"></span>zioni <span class=\"_ _34\"> </span>ai <span class=\"_ _34\"> </span>ricavi <span class=\"_ _33\"> </span>consent<span class=\"_ _1\"></span>ono <span class=\"_ _34\"> </span>di <span class=\"_ _34\"> </span>iscrivere <span class=\"_ _34\"> </span>nel <span class=\"_ _33\"> </span>peri<span class=\"_ _1\"></span>odo <span class=\"_ _33\"> </span>di<span class=\"_ _2ba\"> </span>riferimento i rica<span class=\"_ _1\"></span>vi in misura par<span class=\"_ _1\"></span>i al diritto al corri<span class=\"_ _1\"></span>spettivo maturat<span class=\"_ _1\"></span>o p<span class=\"_ _4\"></span>er effetto de<span class=\"_ _1\"></span>lla performance es<span class=\"_ _1\"></span>eguita. La voce <span class=\"_ _4\"></span><span class=\"ff9\">Balance dell\u2019anno</span> sar\u00e0 <span class=\"_ _4\"></span>imputata<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>in tariffa <span class=\"_ _4\"></span>non prima <span class=\"_ _4\"></span>di due <span class=\"_ _4\"></span>esercizi successivi mentre, <span class=\"_ _4\"></span><span class=\"ff5\">nell\u2019esercizi<span class=\"_ _1\"></span>o<span class=\"_ _2ba\"> </span></span>in <span class=\"_ _34\"> </span>chiusura, <span class=\"_ _34\"> </span>viene <span class=\"_ _34\"> </span>riversato <span class=\"_ _34\"> </span>a <span class=\"_ _34\"> </span>conto <span class=\"_ _34\"> </span>economico <span class=\"_ _34\"> </span>il <span class=\"_ _34\"> </span>credito/debit<span class=\"_ _1\"></span>o <span class=\"_ _33\"> </span>per<span class=\"_ _1\"></span> <span class=\"_ _34\"> </span>Balance <span class=\"_ _34\"> </span>rilevato <span class=\"_ _33\"> </span>attra<span class=\"_ _1\"></span>verso <span class=\"_ _34\"> </span>la <span class=\"_ _34\"> </span>voce<span class=\"_ _2ba\"> </span>Utilizzo Balan<span class=\"_ _1\"></span>ce <span class=\"ff5\">ed incluso nella tariffa d<span class=\"_ _30\"></span>ell\u2019anno.<span class=\"_ _2ba\"> </span></span>Tenuto conto che il recupero dei balanc<span class=\"_ _1\"></span>e attivi e passivi \u00e8 differito nel tempo ed av<span class=\"_ _4\"></span>viene sulla base dei piani<span class=\"_ _2ba\"> </span>di <span class=\"_ _34\"> </span>recupero <span class=\"_ _34\"></span>definiti <span class=\"_ _2a\"></span>in <span class=\"_ _34\"> </span>ambito <span class=\"_ _34\"> </span>tariffario, <span class=\"_ _34\"></span>in <span class=\"_ _34\"></span>accordo<span class=\"_ _1\"></span> <span class=\"_ _34\"></span>con <span class=\"_ _34\"> </span>il <span class=\"_ _34\"> </span>principio <span class=\"_ _2a\"></span>IFRS <span class=\"_ _34\"> </span>15, <span class=\"_ _34\"> </span>la <span class=\"_ _34\"> </span>Capogruppo <span class=\"_ _34\"></span>pr<span class=\"_ _1\"></span>ocede <span class=\"_ _34\"> </span>alla<span class=\"_ _2ba\"> </span>misurazione <span class=\"_ _30\"></span>di <span class=\"_ _1\"></span>detti <span class=\"_ _30\"></span>ricavi <span class=\"ff5\">t<span class=\"_ _1\"></span>enendo <span class=\"_ _1\"></span>conto <span class=\"_ _30\"></span>dell\u2019effetto <span class=\"_ _30\"></span>finanziario, <span class=\"_ _30\"></span>con ril<span class=\"_ _1\"></span>evazione <span class=\"_ _30\"></span>iniziale <span class=\"_ _30\"></span>al loro <span class=\"_ _30\"></span>valore <span class=\"_ _30\"></span>attuale<span class=\"_ _2ba\"> </span></span>e rilevazione succe<span class=\"_ _1\"></span>ssiva dei prov<span class=\"_ _1\"></span>enti/oneri finanz<span class=\"_ _1\"></span>iari maturati fino alla data di<span class=\"_ _1\"></span> imputazione in tariffa. Se <span class=\"_ _2a\"></span>i <span class=\"_ _2a\"></span>piani <span class=\"_ _2a\"></span>di <span class=\"_ _2a\"></span>recuper<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> <span class=\"_ _2a\"></span>dei <span class=\"_ _2f\"></span>balance <span class=\"_ _2a\"></span>in <span class=\"_ _2a\"></span>tariffa <span class=\"_ _2a\"></span>vengono<span class=\"_ _1\"></span> <span class=\"_ _2a\"></span>modificati, <span class=\"_ _2a\"></span>il <span class=\"_ _2a\"></span>Gruppo<span class=\"_ _1\"></span> <span class=\"_ _2a\"></span>provvede <span class=\"_ _2a\"></span>a <span class=\"_ _2f\"></span>rettificare <span class=\"_ _2a\"></span>il <span class=\"_ _2a\"></span>valore<span class=\"_ _2ba\"> </span>relativo al <span class=\"_ _4\"></span>credito/debito per <span class=\"_ _4\"></span>B<span class=\"_ _4\"></span>alance al <span class=\"_ _4\"></span>fine <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>riflettere i <span class=\"_ _4\"></span>flussi <span class=\"_ _4\"></span>finanziari stimati effet<span class=\"_ _4\"></span>tivi e <span class=\"_ _4\"></span>rideterminati. Si<span class=\"_ _2ba\"> </span>procede, <span class=\"_ _2f\"></span>quindi, <span class=\"_ _2a\"></span>al <span class=\"_ _2f\"></span>ricalcolo <span class=\"_ _2a\"></span>del <span class=\"_ _2f\"></span>valore <span class=\"_ _2a\"></span>contabile <span class=\"_ _2f\"></span>determinando <span class=\"_ _2f\"></span>il <span class=\"_ _2a\"></span>valore <span class=\"_ _2f\"></span>attuale <span class=\"_ _2a\"></span>dei <span class=\"_ _2a\"></span>flussi <span class=\"_ _2f\"></span>finanziari <span class=\"_ _2a\"></span>futur<span class=\"_ _1\"></span>i<span class=\"_ _2ba\"> </span>rideterminati <span class=\"_ _30\"></span>applicando il <span class=\"_ _30\"></span>tasso di <span class=\"_ _30\"></span>interesse origin<span class=\"_ _1\"></span>ario; la <span class=\"_ _30\"></span>differenza che <span class=\"_ _30\"></span>si genera, <span class=\"_ _30\"></span>oltre a r<span class=\"_ _30\"></span>et<span class=\"_ _4\"></span>tificare <span class=\"_ _30\"></span>il valore<span class=\"_ _2ba\"> </span>del debito/credito <span class=\"_ _4\"></span>per Balance, viene <span class=\"_ _4\"></span>rilevata a <span class=\"_ _4\"></span>conto economico tra <span class=\"_ _4\"></span>le componenti di <span class=\"_ _4\"></span>natura finanziaria. La<span class=\"_ _2ba\"> </span>modifica nei piani di r<span class=\"_ _30\"></span>ecupero del B<span class=\"ff5\">alance, trattando<span class=\"_ _1\"></span>si di una revisione<span class=\"_ _30\"></span> di stime in seguito all\u2019otteni<span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>ento di<span class=\"_ _2ba\"> </span></span>nuove <span class=\"_ _2d\"></span>e <span class=\"_ _2d\"></span>ulteriori <span class=\"_ _4\"></span>informazioni, <span class=\"_ _2d\"></span>non <span class=\"_ _4\"></span>comporta <span class=\"_ _2d\"></span>la <span class=\"_ _2d\"></span>rideterminazion<span class=\"_ _1\"></span>e <span class=\"_ _2d\"></span>dei <span class=\"_ _2d\"></span>saldi <span class=\"_ _2d\"></span>relati<span class=\"_ _30\"></span>v<span class=\"_ _4\"></span>i <span class=\"_ _2d\"></span>ai <span class=\"_ _2d\"></span>bilanci <span class=\"_ _4\"></span>precedenti <span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>a<span class=\"_ _2ba\"> </span>un\u2019applicazione prosp<span class=\"_ _30\"></span>et<span class=\"_ _4\"></span>tica delle m<span class=\"_ _1\"></span>odifiche.<span class=\"_ _2ba\"> </span>Il <span class=\"_ _4\"></span>Balance <span class=\"_ _4\"></span>include <span class=\"_ _4\"></span>anche <span class=\"_ _4\"></span>una <span class=\"_ _4\"></span>componente finanziaria <span class=\"_ _4\"></span>significativa, avente <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>orizzonte <span class=\"_ _4\"></span>temporale maggiore<span class=\"_ _2ba\"> </span>di <span class=\"_ _30\"></span>12<span class=\"_ _4\"></span> <span class=\"_ _30\"></span>mesi. <span class=\"_ _1\"></span>Per <span class=\"_ _30\"></span>tale rag<span class=\"_ _1\"></span>ione <span class=\"_ _30\"></span>il <span class=\"_ _30\"></span>Gruppo rettifica <span class=\"_ _30\"></span>il <span class=\"_ _30\"></span>prezzo <span class=\"_ _30\"></span>dell\u2019operazione <span class=\"_ _30\"></span>per <span class=\"_ _1\"></span>tenere <span class=\"_ _30\"></span>conto <span class=\"_ _1\"></span>del <span class=\"_ _30\"></span>valore <span class=\"_ _30\"></span>temporale<span class=\"_ _2ba\"> </span>del <span class=\"_ _30\"></span>denaro. <span class=\"_ _1\"></span>I <span class=\"_ _1\"></span>crediti <span class=\"_ _30\"></span>e d<span class=\"_ _30\"></span>ebiti <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>ba<span class=\"ff5\">lance, <span class=\"_ _30\"></span>limitatamente<span class=\"_ _30\"></span> alle <span class=\"_ _30\"></span>componenti <span class=\"_ _30\"></span>iscritte <span class=\"_ _30\"></span>nell\u2019esercizio, <span class=\"_ _30\"></span>rappresentan<span class=\"_ _1\"></span>o<span class=\"_ _2ba\"> </span></span>una <span class=\"_ _30\"></span><span class=\"ff6\">variable <span class=\"_ _30\"></span>consideration<span class=\"ff3\">, <span class=\"_ _3e\"></span>ovvero <span class=\"_ _30\"></span>contract <span class=\"_ _30\"></span>asset/liabilities, <span class=\"_ _3e\"></span>che <span class=\"_ _30\"></span>saranno <span class=\"_ _30\"></span>riversate <span class=\"_ _30\"></span>nella <span class=\"_ _30\"></span>tariffa <span class=\"_ _30\"></span>futura. <span class=\"_ _30\"></span>I <span class=\"_ _30\"></span>crediti<span class=\"_ _2ba\"> </span></span></span>e <span class=\"_ _3c\"> </span>debiti <span class=\"_ _3f\"> </span>per <span class=\"_ _3f\"> </span>balance, <span class=\"_ _3f\"> </span>imputati <span class=\"_ _3f\"> </span>nella <span class=\"_ _3c\"> </span>tariffa <span class=\"_ _3f\"> </span>dell\u2019eserciz<span class=\"_ _1\"></span>io, <span class=\"_ _3f\"> </span>ra<span class=\"_ _4\"></span><span class=\"ff3\">ppresentano <span class=\"_ _3f\"> </span>gli <span class=\"_ _3f\"> </span>assorbimenti <span class=\"_ _3f\"> </span>in <span class=\"_ _3c\"> </span>sede <span class=\"_ _3f\"> </span>di<span class=\"_ _2ba\"> </span></span>fatturazione <span class=\"_ _2d\"></span>dei <span class=\"_ _4\"></span>predetti <span class=\"_ _2d\"></span>contract <span class=\"_ _2d\"></span>asset/liabil<span class=\"_ _1\"></span>ities. <span class=\"_ _2d\"></span>Tali <span class=\"_ _2d\"></span>contract <span class=\"_ _4\"></span>asset/liabilties, <span class=\"_ _2d\"></span>sono <span class=\"_ _2d\"></span>classifi<span class=\"_ _1\"></span>cati <span class=\"_ _2d\"></span>nell\u2019ambito<span class=\"_ _2ba\"> </span>dei <span class=\"_ _4\"></span>crediti/debiti commerciali, correnti e <span class=\"_ _2d\"></span>non <span class=\"_ _4\"></span>correnti<span class=\"ff5\">, e <span class=\"_ _4\"></span>separatamente identificabili nell\u2019ambito <span class=\"_ _4\"></span>delle note<span class=\"_ _2ba\"> </span></span>illustrative.<span class=\"_ _2ba\"> </span>Contributi<span class=\"_ _2ba\"> </span>I <span class=\"_ _34\"> </span>contributi <span class=\"_ _34\"> </span>in <span class=\"_ _2a\"></span>co<span class=\"_ _4\"></span>nto <span class=\"_ _34\"></span>eserc<span class=\"_ _30\"></span>izio <span class=\"_ _34\"> </span>so<span class=\"_ _4\"></span>no <span class=\"_ _34\"></span>rileva<span class=\"_ _1\"></span>ti <span class=\"_ _34\"> </span>per <span class=\"_ _34\"> </span>competenz<span class=\"_ _1\"></span>a <span class=\"_ _34\"> </span>nell\u2019esercizi<span class=\"_ _1\"></span>o <span class=\"_ _34\"> </span>in <span class=\"_ _34\"> </span>cui <span class=\"_ _34\"> </span>\u00e8 <span class=\"_ _34\"> </span>sorto <span class=\"_ _34\"></span>con <span class=\"_ _2a\"></span>ragionevole<span class=\"_ _2ba\"> </span>certezza il diritt<span class=\"_ _1\"></span>o a percepirli, ind<span class=\"_ _1\"></span>ipendentemente dall<span class=\"_ _30\"></span>a data di incasso.  I <span class=\"_ _30\"></span>contributi <span class=\"_ _30\"></span>pubblici <span class=\"_ _3e\"></span>in <span class=\"_ _30\"></span>conto <span class=\"_ _30\"></span>impianti <span class=\"_ _30\"></span>sono <span class=\"_ _30\"></span>rilevati <span class=\"_ _3e\"></span>in <span class=\"_ _30\"></span>presenza <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>una <span class=\"_ _30\"></span>delibera <span class=\"_ _30\"></span>formale <span class=\"_ _3e\"></span>di <span class=\"_ _30\"></span>attribuzione <span class=\"_ _3e\"></span>da <span class=\"_ _30\"></span>parte<span class=\"_ _2ba\"> </span>del sogg<span class=\"_ _1\"></span>etto er<span class=\"_ _1\"></span>ogante e<span class=\"_ _1\"></span> sol<span class=\"_ _1\"></span>o se <span class=\"_ _1\"></span>vi \u00e8,<span class=\"_ _1\"></span> in b<span class=\"_ _1\"></span>ase <span class=\"_ _1\"></span>alle infor<span class=\"_ _30\"></span>mazioni disponibili<span class=\"_ _1\"></span> alla da<span class=\"_ _30\"></span>ta di chiusur<span class=\"_ _1\"></span>a dell\u2019ese<span class=\"_ _1\"></span>rcizio, la<span class=\"_ _2ba\"> </span>ragionevole  certezza <span class=\"_ _37\"> </span>che <span class=\"_ _37\"> </span>il <span class=\"_ _29\"> </span>progetto  o<span class=\"_ _4\"></span>ggetto  di <span class=\"_ _29\"> </span>agevolazione<span class=\"_ _1\"></span> <span class=\"_ _37\"> </span>venga <span class=\"_ _37\"> </span>effettivamente <span class=\"_ _37\"> </span>realizzato  e <span class=\"_ _29\"> </span>che  i<span class=\"_ _2ba\"> </span>contributi <span class=\"_ _30\"></span>stessi <span class=\"_ _3e\"></span>saranno <span class=\"_ _30\"></span>ricevuti. <span class=\"_ _3e\"></span>I <span class=\"_ _30\"></span>contributi <span class=\"_ _30\"></span>pubblici <span class=\"_ _3e\"></span>in <span class=\"_ _30\"></span>conto <span class=\"_ _30\"></span>impianti <span class=\"_ _3e\"></span>v<span class=\"_ _4\"></span>engono <span class=\"_ _3e\"></span>registrati <span class=\"_ _30\"></span>in <span class=\"_ _30\"></span>un\u2019apposita <span class=\"_ _3e\"></span>voce<span class=\"_ _2ba\"> </span>del <span class=\"_ _2f\"></span>passivo <span class=\"_ _2a\"></span>corrente <span class=\"_ _2f\"></span>e <span class=\"_ _2f\"></span>no<span class=\"_ _4\"></span>n <span class=\"_ _2f\"></span>corrente, <span class=\"_ _2f\"></span>a <span class=\"_ _2a\"></span>seconda <span class=\"_ _2f\"></span>delle <span class=\"_ _2f\"></span>previste <span class=\"_ _2a\"></span>tempistiche <span class=\"_ _2f\"></span>di <span class=\"_ _2a\"></span>riversa<span class=\"_ _1\"></span>mento, <span class=\"_ _2f\"></span>ed <span class=\"_ _2a\"></span>imputati <span class=\"_ _2f\"></span>a<span class=\"_ _2ba\"> </span>conto economico come pr<span class=\"_ _1\"></span>ovento in quote costanti determinate<span class=\"_ _1\"></span> con riferimento alla vita utile del bene cui il<span class=\"_ _2ba\"> </span>contributo <span class=\"_ _2a\"></span>\u00e8 <span class=\"_ _2a\"></span>direttamente<span class=\"_ _30\"></span> <span class=\"_ _34\"></span>riferibile, <span class=\"_ _2f\"></span>garantendo <span class=\"_ _2a\"></span>in <span class=\"_ _2a\"></span>questo <span class=\"_ _2a\"></span>modo <span class=\"_ _2a\"></span>una <span class=\"_ _2a\"></span>correlazi<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>ne <span class=\"_ _2a\"></span>con <span class=\"_ _2a\"></span>gli <span class=\"_ _2a\"></span>amm<span class=\"_ _1\"></span>ortamenti<span class=\"_ _2ba\"> </span>relativi ai medesi<span class=\"_ _1\"></span>mi beni.<span class=\"_ _2ba\"> </span>Dividendi<span class=\"_ _2ba\"> </span>I dividendi <span class=\"_ _4\"></span>ricevuti da <span class=\"_ _4\"></span>societ\u00e0 partecipate non consolidate con <span class=\"_ _4\"></span>il metodo <span class=\"_ _4\"></span>integrale sono riconosciuti a <span class=\"_ _2d\"></span>conto<span class=\"_ _2ba\"> </span>economico <span class=\"_ _30\"></span>nel <span class=\"_ _30\"></span>momento in<span class=\"_ _30\"></span> cui <span class=\"_ _30\"></span>\u00e8 stabi<span class=\"_ _1\"></span>lito <span class=\"_ _30\"></span>il diritt<span class=\"_ _1\"></span>o inc<span class=\"_ _30\"></span>ondizionato d<span class=\"_ _1\"></span>egli <span class=\"_ _1\"></span>Azionisti <span class=\"_ _30\"></span>a <span class=\"_ _30\"></span>riceverne il<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>pagamento <span class=\"_ _30\"></span>che<span class=\"_ _2ba\"> </span>normalmente corrisp<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>nde con la delibera ass<span class=\"_ _1\"></span>embleare di di<span class=\"_ _1\"></span>stribuzione dei divid<span class=\"_ _1\"></span>endi. Costi<span class=\"_ _2ba\"> </span>I <span class=\"_ _2a\"></span>costi <span class=\"_ _2a\"></span>sono <span class=\"_ _2f\"></span>iscritti <span class=\"_ _2a\"></span>quando <span class=\"_ _2f\"></span>riguardano <span class=\"_ _2a\"></span><span class=\"ff5\">beni <span class=\"_ _2a\"></span>e <span class=\"_ _2f\"></span>servizi <span class=\"_ _2a\"></span>venduti <span class=\"_ _2a\"></span>o <span class=\"_ _2f\"></span>consumati <span class=\"_ _2a\"></span>nell\u2019eserciz<span class=\"_ _1\"></span>io <span class=\"_ _2a\"></span>o <span class=\"_ _2a\"></span>per <span class=\"_ _2f\"></span>ripartizione<span class=\"_ _2ba\"> </span></span>sistematica ovver<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> quando non si p<span class=\"_ _1\"></span>ossa identificare l\u2019<span class=\"_ _1\"></span>utilit\u00e0 futura degli stessi.<span class=\"_ _2ba\"> </span>I <span class=\"_ _4\"></span>costi <span class=\"_ _2d\"></span>sono iscritti <span class=\"_ _4\"></span>a <span class=\"_ _2d\"></span>conto economico <span class=\"_ _4\"></span>contestualmente al <span class=\"_ _2d\"></span>decremen<span class=\"_ _1\"></span>to <span class=\"_ _4\"></span>dei <span class=\"_ _2d\"></span>bene<span class=\"_ _1\"></span>fici <span class=\"_ _4\"></span>economici <span class=\"_ _4\"></span>associati <span class=\"_ _4\"></span>alla<span class=\"_ _2ba\"> </span>riduzione <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>un\u2019attivit\u00e0 <span class=\"_ _2f\"></span>o <span class=\"_ _2a\"></span>all\u2019increm<span class=\"_ _1\"></span>ento <span class=\"_ _2f\"></span>di <span class=\"_ _2a\"></span>passivit\u00e0 <span class=\"_ _2d\"></span>qualora <span class=\"_ _2a\"></span>tale <span class=\"_ _2d\"></span>decremento <span class=\"_ _2f\"></span>possa <span class=\"_ _2f\"></span>essere <span class=\"_ _2a\"></span>deter<span class=\"_ _1\"></span>minato <span class=\"_ _2f\"></span>e<span class=\"_ _2ba\"> </span>misurato in m<span class=\"_ _1\"></span>odo attendibile. Proventi e oneri <span class=\"_ _1\"></span>finanziari<span class=\"_ _2ba\"> </span>I <span class=\"_ _30\"></span>proventi <span class=\"_ _30\"></span>e <span class=\"_ _30\"></span>gli <span class=\"_ _30\"></span>oneri <span class=\"_ _30\"></span>finanziari <span class=\"_ _30\"></span>sono <span class=\"_ _30\"></span>rilevati <span class=\"_ _30\"></span>per <span class=\"_ _30\"></span>competenza <span class=\"_ _3e\"></span>sulla <span class=\"_ _30\"></span>base <span class=\"_ _30\"></span>degli <span class=\"_ _1\"></span>interes<span class=\"_ _1\"></span>si <span class=\"_ _30\"></span>maturati <span class=\"_ _30\"></span>sul <span class=\"_ _30\"></span>valore <span class=\"_ _30\"></span>netto<span class=\"_ _2ba\"> </span>delle <span class=\"_ _2d\"></span>relative <span class=\"_ _2d\"></span>attivit\u00e0 <span class=\"_ _2d\"></span>e <span class=\"_ _2d\"></span>passivit\u00e0 <span class=\"_ _2d\"></span>finanziarie, <span class=\"_ _2d\"></span>utilizzando <span class=\"_ _2d\"></span>il <span class=\"_ _2d\"></span>tasso <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>interesse <span class=\"_ _2d\"></span>effettivo<span class=\"_ _4\"></span> <span class=\"_ _2d\"></span>e, <span class=\"_ _2d\"></span>laddove <span class=\"_ _2d\"></span>previsto, <span class=\"_ _2f\"></span>il<span class=\"_ _2ba\"> </span>tasso <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>interesse <span class=\"_ _2d\"></span>legale. <span class=\"_ _2f\"></span>Il <span class=\"_ _2f\"></span>tasso <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>interesse <span class=\"_ _2d\"></span>effettivo <span class=\"_ _2f\"></span>\u00e8 <span class=\"_ _2f\"></span>il <span class=\"_ _2f\"></span>tasso <span class=\"_ _2f\"></span>che <span class=\"_ _2f\"></span>attualizza <span class=\"_ _2d\"></span>esattamente <span class=\"_ _2d\"></span>i <span class=\"_ _2f\"></span>pagamenti <span class=\"_ _2d\"></span>o<span class=\"_ _2ba\"> </span>incassi <span class=\"_ _1\"></span>futuri <span class=\"_ _1\"></span>stimati lu<span class=\"_ _1\"></span>ngo <span class=\"_ _1\"></span>la <span class=\"_ _30\"></span>v<span class=\"_ _4\"></span>ita <span class=\"_ _30\"></span>attesa dello <span class=\"_ _30\"></span>strumento <span class=\"_ _1\"></span>finanziario, <span class=\"_ _30\"></span>od ove <span class=\"_ _30\"></span>opportuno u<span class=\"_ _1\"></span>n peri<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>do pi\u00f9<span class=\"_ _1\"></span> bre<span class=\"_ _1\"></span>ve,<span class=\"_ _2ba\"> </span>al <span class=\"_ _2d\"></span>valo<span class=\"_ _4\"></span>re <span class=\"_ _2d\"></span>contabile <span class=\"_ _2d\"></span>netto <span class=\"_ _2d\"></span>dell\u2019attivit\u00e0 <span class=\"_ _2d\"></span>o<span class=\"_ _4\"></span> <span class=\"_ _2d\"></span>della <span class=\"_ _2f\"></span>passivit<span class=\"ff3\">\u00e0. <span class=\"_ _2d\"></span>Gli <span class=\"_ _2f\"></span>interessi <span class=\"_ _2f\"></span>attivi <span class=\"_ _2d\"></span>sono <span class=\"_ _2d\"></span>rilevati <span class=\"_ _2f\"></span>nella <span class=\"_ _2d\"></span>misura <span class=\"_ _2d\"></span>in <span class=\"_ _2d\"></span>cui <span class=\"_ _2f\"></span>\u00e8<span class=\"_ _2ba\"> </span></span>probabile <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>benefici <span class=\"_ _4\"></span>economici <span class=\"_ _4\"></span>affluiranno <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>Gruppo <span class=\"_ _4\"></span>e <span class=\"_ _2d\"></span>il <span class=\"_ _4\"></span>loro <span class=\"_ _4\"></span>ammontare po<span class=\"_ _4\"></span>ssa <span class=\"_ _4\"></span>essere <span class=\"_ _4\"></span>attendibilment<span class=\"_ _1\"></span>e<span class=\"_ _2ba\"> </span>valutato. Imposte Le <span class=\"_ _33\"> </span>i<span class=\"_ _1\"></span>mposte <span class=\"_ _34\"> </span>correnti <span class=\"_ _34\"> </span>sul <span class=\"_ _33\"> </span>redd<span class=\"_ _1\"></span>ito <span class=\"_ _33\"> </span>(IRES <span class=\"_ _34\"> </span>e <span class=\"_ _34\"> </span>IRAP) <span class=\"_ _33\"> </span>son<span class=\"_ _1\"></span>o <span class=\"_ _33\"> </span>calcola<span class=\"_ _1\"></span>te <span class=\"_ _34\"> </span>sulla <span class=\"_ _33\"> </span>base <span class=\"_ _34\"> </span>della <span class=\"_ _34\"> </span>migliore <span class=\"_ _34\"> </span>stima <span class=\"_ _33\"> </span>del<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>reddit<span class=\"_ _1\"></span>o<span class=\"_ _2ba\"> </span>imponibile <span class=\"_ _4\"></span>dell\u2019esercizi<span class=\"_ _1\"></span>o <span class=\"_ _4\"></span>e <span class=\"_ _2d\"></span>in <span class=\"_ _4\"></span>conformit\u00e0 <span class=\"_ _4\"></span>alla <span class=\"_ _4\"></span>normativa <span class=\"_ _4\"></span>fiscale <span class=\"_ _4\"></span>vigente <span class=\"_ _4\"></span>nei <span class=\"_ _4\"></span>Paesi <span class=\"_ _4\"></span>nei <span class=\"_ _2d\"></span>quali <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>Gruppo <span class=\"_ _4\"></span>esercita<span class=\"_ _2ba\"> </span>la <span class=\"_ _4\"></span>sua <span class=\"_ _4\"></span>attivit\u00e0, <span class=\"_ _4\"></span>applicando <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>aliquote <span class=\"_ _4\"></span>fiscali <span class=\"_ _4\"></span>vigenti. <span class=\"_ _4\"></span>Il <span class=\"_ _4\"></span>debito <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>imposte <span class=\"_ _4\"></span>corrent<span class=\"_ _1\"></span>i <span class=\"_ _4\"></span>viene <span class=\"_ _4\"></span>contabilizzato <span class=\"_ _4\"></span>nello<span class=\"_ _2ba\"> </span>stato patrimonial<span class=\"_ _1\"></span>e al netto di even<span class=\"_ _1\"></span>tuali acconti di imp<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>sta pagati.<span class=\"_ _2ba\"> </span>Le <span class=\"_ _2f\"></span>imposte <span class=\"_ _2d\"></span>sul <span class=\"_ _2d\"></span>reddito <span class=\"_ _2f\"></span>differite <span class=\"_ _2d\"></span>e <span class=\"_ _2f\"></span>anticipate <span class=\"_ _2d\"></span>sono <span class=\"_ _2d\"></span>calcolate <span class=\"_ _2d\"></span>a <span class=\"_ _2f\"></span>fronte <span class=\"_ _2f\"></span>di <span class=\"_ _2d\"></span>tutte <span class=\"_ _2f\"></span>le <span class=\"_ _2d\"></span>differenze <span class=\"_ _2f\"></span>temporanee <span class=\"_ _2d\"></span>che<span class=\"_ _2ba\"> </span>emergono <span class=\"_ _3e\"></span>tra <span class=\"_ _30\"></span>i <span class=\"_ _30\"></span>valori <span class=\"_ _30\"></span>patrimoniali <span class=\"_ _30\"></span>iscritti <span class=\"_ _3e\"></span>in <span class=\"_ _30\"></span>bilancio <span class=\"_ _30\"></span>e <span class=\"_ _30\"></span>i <span class=\"_ _3e\"></span>co<span class=\"_ _4\"></span>rrispondenti <span class=\"_ _3e\"></span>valori <span class=\"_ _30\"></span>ai <span class=\"_ _30\"></span>fini <span class=\"_ _3e\"></span>fiscali, <span class=\"_ _30\"></span>applicando <span class=\"_ _30\"></span>l\u2019aliquota<span class=\"_ _2ba\"> </span>fiscale <span class=\"_ _4\"></span>in <span class=\"_ _2d\"></span>vigore <span class=\"_ _4\"></span>alla <span class=\"_ _2d\"></span>data <span class=\"_ _2d\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _2d\"></span>cui <span class=\"_ _4\"></span>la <span class=\"_ _2d\"></span>differenza <span class=\"_ _4\"></span>temporanea <span class=\"_ _4\"></span>si <span class=\"_ _2d\"></span>riverser\u00e0, <span class=\"_ _4\"></span>determinata <span class=\"_ _4\"></span>sulla <span class=\"_ _4\"></span>base <span class=\"_ _2d\"></span>delle <span class=\"_ _4\"></span>aliquote<span class=\"_ _2ba\"> </span>fiscali <span class=\"_ _4\"></span>previste <span class=\"_ _2d\"></span>da <span class=\"_ _4\"></span>provvedimenti v<span class=\"_ _4\"></span>igenti <span class=\"_ _4\"></span>o <span class=\"_ _2d\"></span>sostanz<span class=\"_ _1\"></span>ialmente <span class=\"_ _4\"></span>in <span class=\"_ _2d\"></span>vigore <span class=\"_ _4\"></span>alla <span class=\"_ _4\"></span>data <span class=\"_ _2d\"></span>di <span class=\"_ _4\"></span>riferimento. <span class=\"_ _4\"></span>Le <span class=\"_ _2d\"></span>attivit\u00e0 <span class=\"_ _4\"></span>per<span class=\"_ _2ba\"> </span>imposte anticipate per tutte le differenze temporanee deducibili in <span class=\"_ _4\"></span>esercizi futuri sono <span class=\"_ _4\"></span>rilevate solo quando<span class=\"_ _2ba\"> </span>il loro <span class=\"_ _30\"></span>recupero <span class=\"_ _1\"></span>\u00e8 pr<span class=\"_ _1\"></span>obabile, <span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>vvero <span class=\"_ _1\"></span>se si <span class=\"_ _30\"></span>prevede <span class=\"_ _30\"></span>che verranno <span class=\"_ _1\"></span>realizzati <span class=\"_ _1\"></span>in fu<span class=\"_ _1\"></span>turo <span class=\"_ _30\"></span>imponibili fiscali <span class=\"_ _30\"></span>sufficienti<span class=\"_ _2ba\"> </span>a <span class=\"_ _2f\"></span>recuperare <span class=\"_ _2f\"></span>l\u2019attivit\u00e0. <span class=\"_ _2f\"></span>Le <span class=\"_ _2f\"></span>passivit\u00e0 <span class=\"_ _2a\"></span>per <span class=\"_ _2f\"></span>imposte <span class=\"_ _2f\"></span>diffe<span class=\"_ _1\"></span>rite <span class=\"_ _2f\"></span>sono <span class=\"_ _2a\"></span>rilevate<span class=\"_ _1\"></span> <span class=\"_ _2f\"></span>per <span class=\"_ _2a\"></span>tutte <span class=\"_ _2f\"></span>le <span class=\"_ _2f\"></span>di<span class=\"_ _4\"></span><span class=\"ff3\">fferenze <span class=\"_ _2f\"></span>temporanee<span class=\"_ _2ba\"> </span></span>imponibili <span class=\"_ _2a\"></span>in <span class=\"_ _34\"> </span>esercizi <span class=\"_ _2a\"></span>futuri <span class=\"_ _2a\"></span>salvo <span class=\"_ _34\"></span>che <span class=\"_ _2a\"></span>tale <span class=\"_ _34\"></span>passivit\u00e0 <span class=\"_ _2a\"></span>deriva <span class=\"_ _2a\"></span>dalla: <span class=\"_ _34\"></span>i) <span class=\"_ _2a\"></span>rilevazione <span class=\"_ _2a\"></span>iniziale <span class=\"_ _34\"></span>dell\u2019avvia<span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>ento; <span class=\"_ _2a\"></span>ii)<span class=\"_ _2ba\"> </span>rilevazione <span class=\"_ _2d\"></span>iniziale <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>un\u2019attivit\u00e0 <span class=\"_ _2d\"></span>o <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>una <span class=\"_ _2f\"></span>passivit\u00e0 <span class=\"_ _2d\"></span>in <span class=\"_ _2f\"></span>un\u2019operazione <span class=\"_ _2d\"></span>che <span class=\"_ _2f\"></span>non <span class=\"_ _2f\"></span>rappresenta <span class=\"_ _2d\"></span>un\u2019aggregazione<span class=\"_ _2ba\"> </span>aziendale <span class=\"_ _3e\"></span>e <span class=\"_ _30\"></span>ch<span class=\"ff5\">e <span class=\"_ _30\"></span>al <span class=\"_ _30\"></span>momento <span class=\"_ _3e\"></span>dell\u2019operazione <span class=\"_ _3e\"></span>non <span class=\"_ _30\"></span>influenza <span class=\"_ _3e\"></span>n\u00e9 <span class=\"_ _30\"></span>l\u2019utile <span class=\"_ _30\"></span>contabile <span class=\"_ _3e\"></span>n\u00e9 <span class=\"_ _30\"></span>il <span class=\"_ _30\"></span>reddito <span class=\"_ _30\"></span>imp<span class=\"_ _1\"></span>onibile <span class=\"_ _30\"></span>(perdita<span class=\"_ _2ba\"> </span></span>fiscale).<span class=\"_ _2ba\"> </span>Le <span class=\"_ _2f\"></span>imposte <span class=\"_ _2d\"></span>correnti, <span class=\"_ _2d\"></span>le <span class=\"_ _2f\"></span>attivit\u00e0 <span class=\"_ _2d\"></span>per <span class=\"_ _2f\"></span>imposte <span class=\"_ _2d\"></span>anticipate <span class=\"_ _2d\"></span>e <span class=\"_ _2d\"></span>le <span class=\"_ _2f\"></span>passivit\u00e0 <span class=\"_ _2f\"></span>per <span class=\"_ _2d\"></span>imposte <span class=\"_ _2d\"></span>differite <span class=\"_ _2f\"></span>sono <span class=\"_ _2d\"></span>imputate <span class=\"_ _2f\"></span>a<span class=\"_ _2ba\"> </span>conto <span class=\"_ _2a\"></span>economic<span class=\"_ _1\"></span>o, <span class=\"_ _2a\"></span>a <span class=\"_ _2a\"></span>eccezi<span class=\"_ _1\"></span>one <span class=\"_ _2a\"></span>di <span class=\"_ _2a\"></span>quelle <span class=\"_ _2f\"></span>relative <span class=\"_ _2a\"></span>a <span class=\"_ _2f\"></span>v<span class=\"_ _4\"></span>oci <span class=\"_ _2a\"></span>direttament<span class=\"_ _1\"></span>e <span class=\"_ _2a\"></span>addebitate <span class=\"_ _2f\"></span>o <span class=\"_ _2a\"></span>accreditate <span class=\"_ _2f\"></span>tra <span class=\"_ _2a\"></span>le <span class=\"_ _2a\"></span>altre<span class=\"_ _2ba\"> </span>componenti <span class=\"_ _4\"></span>del <span class=\"_ _2d\"></span>conto <span class=\"_ _4\"></span>economico <span class=\"_ _4\"></span>complessiv<span class=\"ff5\">o <span class=\"_ _2d\"></span>ovver<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span>a <span class=\"_ _4\"></span>elementi <span class=\"_ _4\"></span>del <span class=\"_ _2d\"></span>patrimonio <span class=\"_ _4\"></span>netto. <span class=\"_ _2d\"></span>In <span class=\"_ _4\"></span>tali <span class=\"_ _2d\"></span>casi <span class=\"_ _4\"></span>l\u2019effetto<span class=\"_ _2ba\"> </span></span>fiscale  \u00e8 <span class=\"_ _33\"> </span>imputato  diretta<span class=\"_ _1\"></span>mente  tra  l<span class=\"_ _1\"></span>e  altre  c<span class=\"_ _30\"></span>omponenti  del  cont<span class=\"_ _1\"></span>o  economic<span class=\"_ _1\"></span>o  complessi<span class=\"_ _1\"></span>vo  ovvero <span class=\"_ _33\"> </span>nel<span class=\"_ _2ba\"> </span>patrimonio nett<span class=\"_ _1\"></span>o. Le <span class=\"_ _34\"> </span>attivit\u00e0 <span class=\"_ _34\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _34\"></span>imposte <span class=\"_ _2a\"></span>anticipate <span class=\"_ _34\"> </span>e <span class=\"_ _34\"></span>le <span class=\"_ _2a\"></span>passivit\u00e0 <span class=\"_ _34\"></span>per <span class=\"_ _2a\"></span>imposte <span class=\"_ _34\"> </span>differite, <span class=\"_ _2a\"></span>applicate <span class=\"_ _34\"></span>dalla <span class=\"_ _2a\"></span>medesima <span class=\"_ _34\"> </span>autori<span class=\"_ _1\"></span>t\u00e0<span class=\"_ _2ba\"> </span>fiscale, sono <span class=\"_ _4\"></span>compensate se esiste un <span class=\"_ _4\"></span>diritto <span class=\"_ _4\"></span>legalmen<span class=\"_ _1\"></span>te ese<span class=\"_ _4\"></span>rcitabile di compensare gli <span class=\"_ _4\"></span>importi <span class=\"_ _4\"></span>delle attivit\u00e0<span class=\"_ _2ba\"> </span>fiscali correnti con l<span class=\"_ _1\"></span>e passivit\u00e0 fiscali <span class=\"_ _30\"></span>co<span class=\"_ _4\"></span>rrenti che si ge<span class=\"_ _30\"></span>nereranno al momento del loro<span class=\"_ _1\"></span> riversamento.<span class=\"_ _2ba\"> </span>Le <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>imposte anticipate e <span class=\"_ _2d\"></span>le passivit\u00e0 <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>imposte <span class=\"_ _4\"></span>differite sono <span class=\"_ _4\"></span>classificate <span class=\"_ _2d\"></span>rispettiva<span class=\"_ _1\"></span>mente <span class=\"_ _4\"></span>tra <span class=\"_ _4\"></span>le<span class=\"_ _2ba\"> </span>attivit\u00e0 e le passivit\u00e0<span class=\"_ _1\"></span> non correnti.<span class=\"_ _2ba\"> </span>Le <span class=\"_ _2f\"></span>imposte <span class=\"_ _2d\"></span>e <span class=\"_ _2d\"></span>tasse <span class=\"_ _2f\"></span>non <span class=\"_ _2d\"></span>correlate <span class=\"_ _2d\"></span>al <span class=\"_ _2d\"></span>reddito <span class=\"_ _2f\"></span>sono <span class=\"_ _2d\"></span>incluse <span class=\"_ _2d\"></span>nella <span class=\"_ _2d\"></span>v<span class=\"_ _4\"></span>oce <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>conto <span class=\"_ _2d\"></span>economico <span class=\"_ _2d\"></span>definita <span class=\"_ _2d\"></span>altri <span class=\"_ _2f\"></span>costi<span class=\"_ _2ba\"> </span>operativi.<span class=\"_ _2ba\"> </span>Il Gruppo <span class=\"_ _4\"></span>ha applicato <span class=\"_ _4\"></span>l\u2019esenzione obbligat<span class=\"_ _1\"></span>oria <span class=\"_ _4\"></span>per la rilevazione ed <span class=\"_ _4\"></span>informativa sulle attivit\u00e0 e <span class=\"_ _4\"></span>passivit\u00e0 per<span class=\"_ _2ba\"> </span>imposte <span class=\"_ _37\"> </span>differite <span class=\"_ _29\"> </span>derivant<span class=\"_ _30\"></span>i <span class=\"_ _29\"> </span>dalla <span class=\"_ _29\"> </span>normativa <span class=\"_ _37\"> </span>Pillar <span class=\"_ _37\"> </span>Two <span class=\"_ _29\"> </span>Global <span class=\"_ _37\"> </span>anti<span class=\"_ _4\"></span>-<span class=\"ff5\">Base <span class=\"_ _37\"> </span>Erosion <span class=\"_ _37\"> </span>rules <span class=\"_ _29\"> </span>(\"GloBE <span class=\"_ _37\"> </span>Rules\u201d).<span class=\"_ _2ba\"> </span></span>Ulteriormente, il <span class=\"_ _4\"></span>Gruppo <span class=\"_ _4\"></span>ha rivisto <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>p<span class=\"ff5\">ropria <span class=\"_ _4\"></span>struttura societaria <span class=\"_ _4\"></span>alla <span class=\"_ _4\"></span>luce dell\u2019introduzione della <span class=\"_ _4\"></span>normativa<span class=\"_ _2ba\"> </span></span>Pillar Two in<span class=\"_ _1\"></span> differ<span class=\"_ _1\"></span>enti legislaz<span class=\"_ _1\"></span>ioni. Essendo l\u2019<span class=\"_ _1\"></span>aliquota f<span class=\"_ _1\"></span>iscale effetti<span class=\"_ _1\"></span>va del Gruppo <span class=\"_ _30\"></span>superiore al 15% <span class=\"_ _1\"></span>in tutte <span class=\"_ _1\"></span>le<span class=\"_ _2ba\"> </span>giurisdizioni <span class=\"_ _30\"></span>in <span class=\"_ _30\"></span>cui il <span class=\"_ _30\"></span>Gruppo <span class=\"_ _30\"></span>opera, il<span class=\"_ _30\"></span> Grupp<span class=\"_ _1\"></span>o ha <span class=\"_ _30\"></span>determ<span class=\"_ _1\"></span>inato <span class=\"_ _1\"></span>di <span class=\"_ _30\"></span>no<span class=\"_ _4\"></span><span class=\"ff5\">n <span class=\"_ _30\"></span>ricadere <span class=\"_ _30\"></span>nell\u2019ambito <span class=\"_ _30\"></span>di app<span class=\"_ _1\"></span>licazione <span class=\"_ _30\"></span>della<span class=\"_ _2ba\"> </span></span>normativa <span class=\"_ _2a\"></span>Pillar <span class=\"_ _2f\"></span>Two <span class=\"_ _2a\"></span>per <span class=\"_ _34\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _2a\"></span>calcolo <span class=\"_ _2a\"></span>della <span class=\"_ _2a\"></span>c.d. <span class=\"_ _2a\"></span>\u201cTop<span class=\"ff3\">-</span>Up <span class=\"_ _2a\"></span>tax\u201d. <span class=\"_ _2a\"></span>Conseguentemen<span class=\"_ _1\"></span>te <span class=\"_ _2a\"></span>il <span class=\"_ _2a\"></span>bilancio <span class=\"_ _2a\"></span>consolidato <span class=\"_ _2a\"></span>del<span class=\"_ _2ba\"> </span>Gruppo  non  include  le  informazioni  richieste  dai  paragrafi  88A-88D  dello  IAS  12,  introdotti  a  seguito<span class=\"_ _2ba\"> </span>dell<span class=\"ff5\">\u2019introduzione <span class=\"_ _34\"> </span>da <span class=\"_ _34\"> </span>parte <span class=\"_ _34\"> </span>dell\u2019OCSE <span class=\"_ _34\"> </span>della <span class=\"_ _34\"> </span>citata <span class=\"_ _34\"> </span>ristrutturazione <span class=\"_ _34\"> </span>delle <span class=\"_ _34\"> </span>regole <span class=\"_ _34\"> </span>fiscali <span class=\"_ _34\"> </span>internazionali <span class=\"_ _34\"> </span>per <span class=\"_ _34\"> </span>le<span class=\"_ _2ba\"> </span></span>imprese multinaz<span class=\"_ _1\"></span>ionali.<span class=\"_ _2ba\"> </span>Parti Correlate Le parti correlate sono identificate da parte del Gruppo ENAV in accordo con il principio IAS <span class=\"_ _4\"></span>24. In generale,<span class=\"_ _2ba\"> </span>per <span class=\"_ _34\"> </span>parti <span class=\"_ _34\"> </span>correlate <span class=\"_ _2a\"></span>si <span class=\"_ _34\"> </span>intendono <span class=\"_ _34\"> </span>principalmente <span class=\"_ _34\"> </span>quell<span class=\"_ _1\"></span>e <span class=\"_ _34\"> </span>che <span class=\"_ _34\"> </span>condividono <span class=\"_ _34\"></span>con <span class=\"_ _34\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _34\"> </span>Capogruppo <span class=\"_ _34\"> </span>il <span class=\"_ _34\"> </span>medesim<span class=\"_ _1\"></span>o<span class=\"_ _2ba\"> </span>soggetto <span class=\"_ _2d\"></span>controllante, <span class=\"_ _2d\"></span>le <span class=\"_ _2d\"></span>societ\u00e0 <span class=\"_ _2d\"></span>che <span class=\"_ _2f\"></span>direttamente <span class=\"_ _2d\"></span>o <span class=\"_ _2d\"></span>indirettamente <span class=\"_ _2d\"></span>controllano, <span class=\"_ _2d\"></span>sono <span class=\"_ _2f\"></span>controllate<span class=\"_ _1\"></span>, <span class=\"_ _2d\"></span>oppure<span class=\"_ _2ba\"> </span>sono s<span class=\"_ _1\"></span>oggette a <span class=\"_ _30\"></span>controllo congiu<span class=\"_ _1\"></span>nto da <span class=\"_ _1\"></span>parte della<span class=\"_ _30\"></span> Capogruppo e<span class=\"_ _1\"></span> quelle<span class=\"_ _1\"></span> nelle <span class=\"_ _1\"></span>quali <span class=\"_ _1\"></span>la mede<span class=\"_ _1\"></span>sima deti<span class=\"_ _1\"></span>ene un<span class=\"_ _1\"></span>a<span class=\"_ _2ba\"> </span>partecipazione tale <span class=\"_ _4\"></span>da <span class=\"_ _2d\"></span>poter esercitare <span class=\"_ _4\"></span>un\u2019influenza notevo<span class=\"_ _4\"></span>le. <span class=\"_ _4\"></span><span class=\"ff3\">Nella <span class=\"_ _4\"></span>definizione di <span class=\"_ _2d\"></span>parti correlate <span class=\"_ _4\"></span>rientrano,<span class=\"_ _2ba\"> </span></span>inoltre, <span class=\"_ _4\"></span>quelle entit\u00e0 <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>gestiscono <span class=\"_ _4\"></span>piani <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>benefici post-pensionistici <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>dipendenti della <span class=\"_ _4\"></span>Capogruppo o<span class=\"_ _2ba\"> </span>di sue societ\u00e0 <span class=\"_ _1\"></span>correlate, n<span class=\"_ _1\"></span>onch\u00e9 gli amministrat<span class=\"_ _1\"></span>ori e i l<span class=\"_ _1\"></span>oro stretti familiar<span class=\"_ _1\"></span>i, i componenti <span class=\"_ _30\"></span>effettivi del Collegio<span class=\"_ _2ba\"> </span>Sindacale <span class=\"_ _2a\"></span>e <span class=\"_ _34\"> </span>i <span class=\"_ _34\"></span>lor<span class=\"_ _1\"></span>o <span class=\"_ _34\"> </span>stretti <span class=\"_ _2a\"></span>familiari, <span class=\"_ _2a\"></span>i <span class=\"_ _34\"> </span>dirigenti<span class=\"_ _1\"></span> <span class=\"_ _34\"></span>con <span class=\"_ _2a\"></span>responsabilit\u00e0 <span class=\"_ _2a\"></span>strategiche <span class=\"_ _2a\"></span>e <span class=\"_ _34\"> </span>i <span class=\"_ _2a\"></span>loro <span class=\"_ _34\"></span>stretti <span class=\"_ _2a\"></span>familiari, <span class=\"_ _2a\"></span>della<span class=\"_ _2ba\"> </span>Capogruppo e delle <span class=\"_ _1\"></span>societ\u00e0 da questa dir<span class=\"_ _1\"></span>ettamente e/<span class=\"_ _1\"></span>o indirettamente con<span class=\"_ _1\"></span>trollate. Per parti correlate esterne al Gruppo <span class=\"_ _4\"></span><span class=\"ff5\">si intendono il Ministero vigilante quale il <span class=\"_ _4\"></span>Ministero dell\u2019Infrastruttur<span class=\"_ _30\"></span>e<span class=\"_ _2ba\"> </span></span>e <span class=\"_ _2f\"></span>dei <span class=\"_ _2f\"></span>Trasporti <span class=\"_ _2d\"></span>(MIT) <span class=\"_ _2f\"></span><span class=\"ff5\">e <span class=\"_ _2f\"></span>il <span class=\"_ _2d\"></span>Ministero <span class=\"_ _2f\"></span>controllante <span class=\"_ _2d\"></span>quale <span class=\"_ _2f\"></span>il <span class=\"_ _2f\"></span>Ministero <span class=\"_ _2d\"></span>dell\u2019Economia <span class=\"_ _2d\"></span>e <span class=\"_ _2f\"></span>delle <span class=\"_ _2d\"></span>Finanze <span class=\"_ _2f\"></span>(MEF), <span class=\"_ _2f\"></span>le<span class=\"_ _2ba\"> </span></span>entit\u00e0 sotto il c<span class=\"_ _1\"></span>ontrollo, anche congiu<span class=\"_ _1\"></span>nto, del MEF e le societ\u00e0<span class=\"_ _30\"></span> a <span class=\"_ _4\"></span>queste collega<span class=\"_ _30\"></span>te. Per  l\u2019analisi  d<span class=\"_ _1\"></span>i  dettaglio <span class=\"_ _33\"> </span>dei  suddetti  rap<span class=\"_ _1\"></span>porti  c<span class=\"_ _1\"></span>on  parti  correlate <span class=\"_ _33\"> </span>si  rinvia  al<span class=\"_ _30\"></span>la <span class=\"_ _37\"> </span><span class=\"ff3\">nota  n.  <span class=\"ls17\">33</span>  del  Bilanci<span class=\"_ _30\"></span>o<span class=\"_ _2ba\"> </span></span>Consolidato.<span class=\"_ _2ba\"> </span>Settori operati<span class=\"_ _1\"></span>vi<span class=\"_ _2ba\"> </span>In <span class=\"_ _2f\"></span>accordo <span class=\"_ _2f\"></span>con <span class=\"_ _2f\"></span>il <span class=\"_ _2f\"></span><span class=\"ff5\">principio <span class=\"_ _2f\"></span>IFRS <span class=\"_ _2f\"></span>8 <span class=\"_ _2f\"></span>un <span class=\"_ _2f\"></span>setto<span class=\"_ _4\"></span>re <span class=\"_ _2d\"></span>o<span class=\"_ _4\"></span>perati<span class=\"_ _1\"></span>vo <span class=\"_ _2f\"></span>\u00e8 <span class=\"_ _2f\"></span>una <span class=\"_ _2f\"></span>componente <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>un\u2019entit\u00e0: <span class=\"_ _2f\"></span>i) <span class=\"_ _2f\"></span>che <span class=\"_ _2f\"></span>intraprende<span class=\"_ _2ba\"> </span></span>attivit\u00e0 i<span class=\"_ _1\"></span>mprenditoriali <span class=\"_ _1\"></span>generatrici <span class=\"_ _1\"></span>di rica<span class=\"_ _30\"></span>v<span class=\"_ _4\"></span>i e <span class=\"_ _1\"></span>costi, <span class=\"_ _1\"></span>ii) i <span class=\"_ _30\"></span>cui risultati <span class=\"_ _1\"></span>operativi s<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>no r<span class=\"_ _1\"></span>ivisti periodica<span class=\"_ _30\"></span>mente al pi\u00f9<span class=\"_ _2ba\"> </span>alto livello decisionale operativo dell\u2019entit\u00e0 ai fini <span class=\"_ _4\"></span>dell\u2019adozione di decisioni in merito alle risorse da allocare<span class=\"_ _2ba\"> </span>al settore, iii) p<span class=\"_ _1\"></span>er la quale sono disp<span class=\"_ _1\"></span>onibili informazion<span class=\"_ _1\"></span>i di bilancio separate.<span class=\"_ _2ba\"> </span>Ai fini gestionali, il Gruppo ENAV \u00e8 organizzato in unit\u00e0 strategiche<span class=\"_ _30\"></span> <span class=\"_ _4\"></span>identificate in base alla natura dei servizi<span class=\"_ _2ba\"> </span>forniti e <span class=\"_ _4\"></span>presenta, ai fini dell\u2019informativa finanziaria, <span class=\"_ _4\"></span><span class=\"ff3\">tre settori operativi (servizi di assistenza <span class=\"_ _4\"></span>al volo, <span class=\"_ _4\"></span>servizi<span class=\"_ _2ba\"> </span></span>di <span class=\"_ _2f\"></span>manutenzione<span class=\"_ _1\"></span> <span class=\"_ _2f\"></span>e <span class=\"_ _2f\"></span>soluzioni <span class=\"_ _2d\"></span>software <span class=\"_ _2f\"></span>AIM) <span class=\"_ _2f\"></span>coincidenti <span class=\"_ _2d\"></span>con <span class=\"_ _2f\"></span>le <span class=\"_ _2f\"></span>unit\u00e0 <span class=\"_ _2f\"></span>generatrici<span class=\"_ _30\"></span> <span class=\"_ _2a\"></span>di <span class=\"_ _2d\"></span>flussi <span class=\"_ _2f\"></span>finanziari <span class=\"_ _2d\"></span>(CGU). <span class=\"_ _2f\"></span>\u00c8<span class=\"_ _2ba\"> </span>inoltre <span class=\"_ _2d\"></span>previsto <span class=\"_ _2f\"></span>un <span class=\"_ _2f\"></span>quarto <span class=\"_ _2d\"></span>settore <span class=\"_ _2f\"></span>operativo <span class=\"_ _2d\"></span>avente <span class=\"_ _2a\"></span>n<span class=\"_ _1\"></span>atura <span class=\"_ _2f\"></span>residuale <span class=\"_ _2d\"></span>che <span class=\"_ _2f\"></span>include <span class=\"_ _2f\"></span>le <span class=\"_ _2f\"></span>operazioni <span class=\"_ _2d\"></span>riferibili <span class=\"_ _2f\"></span>ad<span class=\"_ _2ba\"> </span>attivit\u00e0 <span class=\"_ _2a\"></span>minoritarie, <span class=\"_ _2a\"></span>che <span class=\"_ _34\"> </span>non <span class=\"_ _34\"></span>ricad<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>no <span class=\"_ _34\"></span>nei <span class=\"_ _2a\"></span>settori <span class=\"_ _2a\"></span>operativi <span class=\"_ _34\"></span>s<span class=\"_ _1\"></span>opra <span class=\"_ _2a\"></span>m<span class=\"_ _4\"></span>enzionati <span class=\"_ _2a\"></span>ed <span class=\"_ _34\"></span>oggetto <span class=\"_ _2a\"></span>di <span class=\"_ _2a\"></span>m<span class=\"_ _4\"></span>onitoraggio<span class=\"_ _2ba\"> </span>separato.<span class=\"_ _2ba\"> </span>Le <span class=\"_ _1\"></span>informazioni <span class=\"_ _30\"></span><span class=\"ff5\">dei <span class=\"_ _30\"></span>settori <span class=\"_ _30\"></span>operativi <span class=\"_ _30\"></span>per <span class=\"_ _30\"></span>l\u2019esercizio <span class=\"_ _30\"></span>202<span class=\"ff3\">3, c<span class=\"_ _30\"></span>omparati <span class=\"_ _1\"></span>con <span class=\"_ _30\"></span>i da<span class=\"_ _1\"></span>ti <span class=\"_ _1\"></span>del<span class=\"ff5\">l\u2019esercizi<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> <span class=\"_ _30\"></span>20<span class=\"ff3\">22<span class=\"_ _4\"></span>, <span class=\"_ _30\"></span>sono <span class=\"_ _30\"></span>fornite<span class=\"_ _2ba\"> </span></span></span></span></span>nella <span class=\"ls8\">no</span>ta 32 <span class=\"ff6\">Informativa p<span class=\"_ _30\"></span>er<span class=\"_ _4\"></span> settori ope<span class=\"_ _1\"></span>rativi<span class=\"ff3\">.<span class=\"_ _2ba\"> </span></span></span>Utile/(Perdita) bas<span class=\"_ _1\"></span>e e diluita per az<span class=\"_ _1\"></span>ione<span class=\"_ _2ba\"> </span>In accordo <span class=\"_ _1\"></span>con il prin<span class=\"_ _1\"></span>cipio IAS<span class=\"_ _1\"></span> 33, l\u2019utile bas<span class=\"_ _30\"></span>e per azione<span class=\"ff3\"> viene <span class=\"_ _1\"></span>calcolato <span class=\"ff5\">com<span class=\"_ _1\"></span>e rapporto tra <span class=\"_ _30\"></span>l\u2019utile o la perdi<span class=\"_ _1\"></span>ta<span class=\"_ _2ba\"> </span></span></span>di esercizio <span class=\"_ _4\"></span>attribuibil<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>agli azionisti <span class=\"_ _4\"></span>possess<span class=\"_ _1\"></span>ori <span class=\"_ _4\"></span>di azioni o<span class=\"_ _4\"></span>rdinarie della Capogruppo per <span class=\"_ _4\"></span>la media ponderata<span class=\"_ _2ba\"> </span>delle azioni ordinarie in<span class=\"_ _30\"></span> circolazione nell<span class=\"ff5\">\u2019esercizio</span>, es<span class=\"_ _1\"></span>cluse le azioni pr<span class=\"_ _1\"></span>oprie<span class=\"ls10\">. </span>L\u2019<span class=\"ls0\">utile <span class=\"_ _2d\"></span>base <span class=\"_ _2d\"></span>coincide <span class=\"_ _2d\"></span>con <span class=\"_ _2d\"></span>l\u2019utile <span class=\"_ _2d\"></span><span class=\"ff3\">diluito <span class=\"_ _2d\"></span>dal <span class=\"_ _2d\"></span>momento <span class=\"_ _2d\"></span>che <span class=\"_ _2d\"></span>alla <span class=\"_ _2d\"></span>data <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>redazione <span class=\"_ _2d\"></span>del <span class=\"_ _2d\"></span>bilancio <span class=\"_ _2f\"></span>non <span class=\"_ _2d\"></span>sussistono<span class=\"_ _2ba\"> </span></span></span>potenziali <span class=\"_ _2d\"></span>azioni <span class=\"_ _2d\"></span>ordinarie,<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>ovvero <span class=\"_ _2d\"></span>azioni <span class=\"_ _2d\"></span>che <span class=\"_ _2d\"></span>non <span class=\"_ _2d\"></span>hanno <span class=\"_ _2d\"></span>ancora <span class=\"_ _2d\"></span>dato <span class=\"_ _2d\"></span>origine <span class=\"_ _2d\"></span>all\u2019emis<span class=\"_ _1\"></span>sione <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>titoli <span class=\"_ _2d\"></span>azionari<span class=\"_ _2ba\"> </span>pur in presenza di presup<span class=\"_ _1\"></span>posti giuridici c<span class=\"_ _1\"></span>on potenziali effetti<span class=\"_ _1\"></span> diluitivi.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-613": {
   "value": "Attivit\u00e0 materiali<span class=\"_ _2ba\"> </span>Le Attivit\u00e0 materiali sono iscritte <span class=\"_ _4\"></span>al costo, <span class=\"_ _4\"></span>al netto <span class=\"_ _4\"></span>degli ammortamenti e delle eventuali perdite di <span class=\"_ _4\"></span>valore. Il<span class=\"_ _2ba\"> </span>costo inclu<span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>gli <span class=\"_ _30\"></span>oneri accessori <span class=\"_ _30\"></span>direttamente <span class=\"_ _30\"></span>imputabili <span class=\"_ _30\"></span>e necessari<span class=\"_ _1\"></span> alla <span class=\"_ _30\"></span>messa in<span class=\"_ _30\"></span> funz<span class=\"_ _1\"></span>ione del <span class=\"_ _30\"></span>bene p<span class=\"_ _30\"></span>er l\u2019uso<span class=\"_ _2ba\"> </span>per <span class=\"_ _2f\"></span>cui <span class=\"_ _2d\"></span>\u00e8 <span class=\"_ _2a\"></span>stat<span class=\"_ _1\"></span>o <span class=\"_ _2f\"></span>acquisito. <span class=\"_ _2f\"></span>In <span class=\"_ _2d\"></span>o<span class=\"_ _4\"></span>ccasione <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>revisioni <span class=\"_ _2d\"></span>o <span class=\"_ _2f\"></span>manutenzioni <span class=\"_ _2d\"></span>im<span class=\"_ _4\"></span>portanti, <span class=\"_ _2f\"></span>il <span class=\"_ _2f\"></span>costo <span class=\"_ _2d\"></span>\u00e8 <span class=\"_ _2f\"></span>incluso <span class=\"_ _2f\"></span>nel <span class=\"_ _2f\"></span>valore<span class=\"_ _2ba\"> </span>contabile <span class=\"_ _4\"></span>dell\u2019impianto <span class=\"_ _4\"></span>o <span class=\"_ _2d\"></span>del <span class=\"_ _4\"></span>macchinario, <span class=\"_ _2d\"></span>laddo<span class=\"_ _1\"></span>ve <span class=\"_ _2d\"></span>sia <span class=\"_ _4\"></span>soddisfatto <span class=\"_ _4\"></span>il <span class=\"_ _2d\"></span>criterio <span class=\"_ _4\"></span>per <span class=\"_ _2d\"></span>la <span class=\"_ _4\"></span>rilevazione. <span class=\"_ _2d\"></span>Tutti<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>gli <span class=\"_ _2d\"></span>altri<span class=\"_ _2ba\"> </span>costi di riparazione e manutenzione<span class=\"_ _1\"></span> sono rilevati nel <span class=\"_ _4\"></span>conto economico quando sostenuti. In ogni caso i costi<span class=\"_ _2ba\"> </span>sostenuti <span class=\"_ _4\"></span>successivamente<span class=\"_ _30\"></span> <span class=\"_ _4\"></span>all\u2019acquisto <span class=\"_ _4\"></span>sono <span class=\"_ _4\"></span>rilevati <span class=\"_ _4\"></span>ad <span class=\"_ _4\"></span>incremento <span class=\"_ _4\"></span>del v<span class=\"_ _4\"></span>alore contabile <span class=\"_ _4\"></span>dell\u2019element<span class=\"_ _1\"></span>o <span class=\"_ _4\"></span>cui <span class=\"_ _4\"></span>si<span class=\"_ _2ba\"> </span>riferiscono, <span class=\"_ _2a\"></span>qualora <span class=\"_ _2a\"></span>sia <span class=\"_ _2a\"></span>probabile <span class=\"_ _2f\"></span>che <span class=\"_ _34\"></span>i <span class=\"_ _2a\"></span>futuri <span class=\"_ _2a\"></span>benefici <span class=\"_ _2a\"></span>associati <span class=\"_ _2a\"></span>al <span class=\"_ _2a\"></span>costo <span class=\"_ _2a\"></span>affluiscano <span class=\"_ _2a\"></span>al <span class=\"_ _2a\"></span>Gruppo <span class=\"_ _2a\"></span>ed <span class=\"_ _2a\"></span>il <span class=\"_ _2a\"></span>costo<span class=\"_ _2ba\"> </span>dell\u2019elemento p<span class=\"_ _1\"></span>o<span class=\"ff3\">ssa essere determin<span class=\"_ _1\"></span>ato attendibilm<span class=\"_ _1\"></span>ente.<span class=\"_ _2ba\"> </span></span>L\u2019ammortamen<span class=\"_ _1\"></span>to <span class=\"_ _2d\"></span>\u00e8 <span class=\"_ _4\"></span>calcolato <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>quote <span class=\"_ _4\"></span>costanti, <span class=\"_ _2d\"></span>dal<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>moment<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span>in <span class=\"_ _4\"></span>cui <span class=\"_ _4\"></span>il <span class=\"_ _2d\"></span>cespite<span class=\"_ _30\"></span> <span class=\"_ _2d\"></span>\u00e8 <span class=\"_ _4\"></span>disponibile <span class=\"_ _4\"></span>e <span class=\"_ _2d\"></span>pront<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span>all\u2019uso<span class=\"_ _1\"></span>,<span class=\"_ _2ba\"> </span>in funzione della<span class=\"_ _1\"></span> vita utile stimata<span class=\"_ _1\"></span> oggetto di ri<span class=\"_ _1\"></span>esame con peri<span class=\"_ _1\"></span>odicit\u00e0 annuale. Eventual<span class=\"_ _1\"></span>i cambiamenti di vita<span class=\"_ _2ba\"> </span>utile, <span class=\"_ _73\"> </span>se <span class=\"_ _73\"> </span>necessari, <span class=\"_ _73\"> </span>sarebbero <span class=\"_ _73\"> </span><span class=\"ff5\">apportati <span class=\"_ _73\"> </span>con <span class=\"_ _73\"> </span>applicazione <span class=\"_ _73\"> </span>prospettica. <span class=\"_ _3c\"> </span>L\u2019ammortamento <span class=\"_ _3c\"> </span>tiene <span class=\"_ _73\"> </span>conto<span class=\"_ _2ba\"> </span></span>dell\u2019eventuale <span class=\"_ _3e\"></span>valore <span class=\"_ _30\"></span>residu<span class=\"_ _1\"></span>o <span class=\"_ _30\"></span>dei <span class=\"_ _30\"></span>cespiti. <span class=\"_ _3e\"></span>Quando <span class=\"_ _30\"></span>l\u2019attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _30\"></span>oggetto <span class=\"_ _3e\"></span>di <span class=\"_ _30\"></span>ammortamen<span class=\"_ _1\"></span>to <span class=\"_ _30\"></span>\u00e8 <span class=\"_ _30\"></span>composta <span class=\"_ _3e\"></span>da <span class=\"_ _30\"></span>elementi<span class=\"_ _2ba\"> </span>separatamente <span class=\"_ _34\"> </span>identificabili, <span class=\"_ _34\"> </span>la <span class=\"_ _33\"> </span>cui <span class=\"_ _34\"> </span>vita <span class=\"_ _33\"> </span>utile <span class=\"_ _34\"> </span>differisce <span class=\"_ _33\"> </span>significativa<span class=\"_ _1\"></span>mente <span class=\"_ _34\"> </span>da <span class=\"_ _33\"> </span>quella <span class=\"_ _34\"> </span>delle <span class=\"_ _33\"> </span>altre <span class=\"_ _33\"> </span>parti <span class=\"_ _34\"> </span>che<span class=\"_ _2ba\"> </span>c<span class=\"ff5\">ompongono <span class=\"_ _30\"></span>l\u2019attivit\u00e0, <span class=\"_ _30\"></span>l\u2019am<span class=\"_ _1\"></span>mortamento <span class=\"_ _30\"></span>\u00e8 <span class=\"_ _30\"></span>effettuato <span class=\"_ _30\"></span>separata<span class=\"_ _1\"></span>mente <span class=\"_ _30\"></span>per <span class=\"_ _30\"></span>ciascuna <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>tali <span class=\"_ _1\"></span>parti, <span class=\"_ _30\"></span>in <span class=\"_ _30\"></span>applicazione<span class=\"_ _2ba\"> </span></span>del metodo del <span class=\"ff6\">compon<span class=\"_ _1\"></span>ent approach<span class=\"ff3 ls10\">. </span></span>La vita utile sti<span class=\"_ _1\"></span>mata delle princip<span class=\"_ _1\"></span>ali classi di attivit\u00e0 <span class=\"_ _1\"></span>materiali \u00e8 la s<span class=\"_ _1\"></span>eguente:<span class=\"_ _2ba\"> </span><div class=\"c w8 h0 gs21\"><div class=\"t m0 xc5 h8 y276 ff3 fs4 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h8 y66b ff3 fs4 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h8 y66c ff3 fs4 fc0 sc0 ls0 ws0\">Il <span class=\"_ _2f\"></span>valore <span class=\"_ _2d\"></span>co<span class=\"_ _4\"></span>ntabile <span class=\"_ _2d\"></span>delle <span class=\"_ _2f\"></span>attivit\u00e0 <span class=\"_ _2d\"></span>materiali <span class=\"_ _2d\"></span>\u00e8 <span class=\"_ _2f\"></span>sottoposto <span class=\"_ _2f\"></span>a <span class=\"_ _2f\"></span>verifica, <span class=\"_ _2d\"></span>per <span class=\"_ _2f\"></span>rilevarne <span class=\"_ _2d\"></span>eventuali <span class=\"_ _2f\"></span>perdite <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>valore,<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y66d ff3 fs4 fc0 sc0 ls0 ws0\">qualora eventi o cambiamenti di situazione indichino che il valore <span class=\"_ _4\"></span>di carico non possa essere recuperato. Se<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y66e ff5 fs4 fc0 sc0 ls0 ws0\">esiste <span class=\"_ _30\"></span>un\u2019indicazione <span class=\"_ _30\"></span>di qu<span class=\"_ _30\"></span>esto ti<span class=\"ff3\">po<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>e, <span class=\"_ _1\"></span>nel <span class=\"_ _30\"></span>caso <span class=\"_ _1\"></span>in <span class=\"_ _30\"></span>cui <span class=\"_ _1\"></span>il <span class=\"_ _30\"></span>valore d<span class=\"_ _1\"></span>i <span class=\"_ _30\"></span>carico <span class=\"_ _30\"></span>ecceda <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>valore <span class=\"_ _30\"></span>recuperabile, <span class=\"_ _30\"></span>le <span class=\"_ _30\"></span>attivit\u00e0<span class=\"_ _2ba\"> </span></span><span class=\"ff3\"> </span></div><div class=\"t m0 x1 h8 y66f ff3 fs4 fc0 sc0 ls0 ws0\">sono <span class=\"_ _37\"> </span>svalutate <span class=\"_ _37\"> </span>ed <span class=\"_ _29\"> </span>iscritte <span class=\"_ _37\"> </span>al <span class=\"_ _37\"> </span>loro <span class=\"_ _37\"> </span>valore <span class=\"_ _37\"> </span>recuperabile. <span class=\"_ _37\"> </span>Il <span class=\"_ _29\"> </span>valore <span class=\"_ _37\"> </span>recuperabile<span class=\"_ _1\"></span> <span class=\"_ _37\"> </span>delle <span class=\"_ _29\"> </span>attivit\u00e0  materiali <span class=\"_ _37\"> </span>\u00e8<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y670 ff3 fs4 fc0 sc0 ls0 ws0\">rappresentato dal <span class=\"_ _1\"></span>maggiore tra il<span class=\"_ _1\"></span> <span class=\"ff6\">fair value,</span> al netto d<span class=\"_ _1\"></span>ei costi di vendita, <span class=\"ff5\">e il<span class=\"_ _30\"></span> v<span class=\"_ _4\"></span>alore d\u2019uso.<span class=\"_ _2ba\"> </span></span><span class=\"ff5\"><span class=\"ff3\"> </span></span></div><div class=\"t m0 x1 h8 y671 ff5 fs4 fc0 sc0 ls0 ws0\">Per <span class=\"_ _4\"></span>un\u2019attivit\u00e0 che <span class=\"_ _4\"></span>non <span class=\"_ _2d\"></span>g<span class=\"_ _1\"></span>enera <span class=\"_ _4\"></span>flussi finanziari <span class=\"_ _4\"></span>ampiamente indipendenti, il <span class=\"_ _4\"></span>valore <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>realizzo <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"></span>determinato<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y482 ff5 fs4 fc0 sc0 ls0 ws0\">in <span class=\"_ _2a\"></span>relazione <span class=\"_ _34\"></span>all\u2019unit\u00e0 <span class=\"_ _2a\"></span>gene<span class=\"_ _30\"></span>ratrice <span class=\"_ _34\"> </span>di <span class=\"_ _2a\"></span>flussi <span class=\"_ _34\"></span>finanz<span class=\"_ _1\"></span>iari <span class=\"_ _2a\"></span>cui <span class=\"_ _2a\"></span>tale <span class=\"_ _34\"> </span>attivit\u00e0 <span class=\"_ _2a\"></span>appartiene.<span class=\"_ _1\"></span> <span class=\"_ _2a\"></span>L<span class=\"_ _4\"></span>e <span class=\"_ _2a\"></span>perdite <span class=\"_ _2a\"></span>di <span class=\"_ _34\"> </span>valore <span class=\"_ _2a\"></span>sono<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y672 ff3 fs4 fc0 sc0 ls0 ws0\">contabilizzate <span class=\"_ _2d\"></span>nel <span class=\"_ _2a\"></span>conto <span class=\"_ _2f\"></span>economico <span class=\"_ _2f\"></span>nella <span class=\"_ _2f\"></span>voce <span class=\"_ _2f\"></span>svalutazioni <span class=\"_ _2f\"></span>e <span class=\"_ _2f\"></span>perdite <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>v<span class=\"_ _4\"></span>alore. <span class=\"_ _2d\"></span>Tali <span class=\"_ _2a\"></span>perdite <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>valore <span class=\"_ _2f\"></span>sono<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y484 ff3 fs4 fc0 sc0 ls0 ws0\">ripristinate nel caso in <span class=\"_ _4\"></span>cui vengano meno i motivi che <span class=\"_ _4\"></span>le hanno generate, <span class=\"_ _4\"></span>nei limiti del valore <span class=\"_ _4\"></span>netto di carico<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y485 ff5 fs4 fc0 sc0 ls0 ws0\">che <span class=\"_ _30\"></span>l\u2019attivit\u00e0 <span class=\"_ _3e\"></span>in <span class=\"_ _30\"></span>oggetto <span class=\"_ _30\"></span>avrebbe <span class=\"_ _3e\"></span>avuto <span class=\"_ _30\"></span>se <span class=\"_ _30\"></span>non <span class=\"_ _30\"></span>fosse <span class=\"_ _30\"></span>stata <span class=\"_ _3e\"></span>effettuata <span class=\"_ _1\"></span><span class=\"ff3\">la <span class=\"_ _30\"></span>svalutazion<span class=\"_ _1\"></span>e <span class=\"_ _30\"></span>e <span class=\"_ _30\"></span>se <span class=\"_ _30\"></span>fossero <span class=\"_ _30\"></span>stati <span class=\"_ _3e\"></span>effettuati<span class=\"_ _2ba\"> </span></span><span class=\"ff3\"> </span></div><div class=\"t m0 x1 h8 y673 ff3 fs4 fc0 sc0 ls0 ws0\">i relativi ammorta<span class=\"_ _1\"></span>menti.<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y487 ff5 fs4 fc0 sc0 ls0 ws0\">Al momento <span class=\"_ _1\"></span>della vendita <span class=\"_ _30\"></span>o quando non sussi<span class=\"_ _1\"></span>stono benefici <span class=\"_ _30\"></span>economici futuri at<span class=\"_ _1\"></span>tesi dall\u2019u<span class=\"_ _1\"></span>so di un <span class=\"_ _1\"></span>bene, esso<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y488 ff5 fs4 fc0 sc0 ls0 ws0\">viene eliminato dal bilan<span class=\"_ _1\"></span>cio e l\u2019eventuale perdita o util<span class=\"_ _1\"></span>e (calcolata come differenz<span class=\"_ _1\"></span>a tra il valore di cessione <span class=\"_ _1\"></span>e<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y674 ff3 fs4 fc0 sc0 ls0 ws0\">il <span class=\"_ _2f\"></span>valore <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>carico) <span class=\"_ _2d\"></span>viene <span class=\"_ _2a\"></span>rilevata <span class=\"_ _2d\"></span>a <span class=\"_ _2a\"></span>conto <span class=\"_ _2d\"></span>e<span class=\"ff5\">conomico <span class=\"_ _2d\"></span>nell\u2019anno <span class=\"_ _2f\"></span>della <span class=\"_ _2f\"></span>suddetta <span class=\"_ _2f\"></span>eliminazione.</span> <span class=\"_ _2d\"></span>L<span class=\"_ _4\"></span>a <span class=\"_ _2f\"></span>valutazione<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y48a ff5 fs4 fc0 sc0 ls0 ws0\">viene effettuata consid<span class=\"_ _1\"></span>erand<span class=\"_ _1\"></span>o i principi definiti nell\u2019IFRS<span class=\"_ _1\"></span> 15.<span class=\"_ _2ba\"> </span><span class=\"ff3\"> </span></div><div class=\"t m0 x1 h8 y48b ff5 fs4 fc0 sc0 ls0 ws0\">Tra <span class=\"_ _2d\"></span>le <span class=\"_ _2d\"></span>attivit\u00e0 <span class=\"_ _2d\"></span>materiali <span class=\"_ _2d\"></span>son<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span>altres\u00ec <span class=\"_ _2d\"></span>iscritti <span class=\"_ _2d\"></span>i <span class=\"_ _2d\"></span>diritti <span class=\"_ _2d\"></span>d\u2019uso <span class=\"_ _2d\"></span>(\u201c<span class=\"ff6\">r<span class=\"_ _4\"></span>ight <span class=\"_ _2d\"></span>of <span class=\"_ _2d\"></span>use</span>\u201d), <span class=\"_ _2d\"></span>in <span class=\"_ _2d\"></span>conformit\u00e0 <span class=\"_ _2d\"></span>al <span class=\"_ _2d\"></span>principi<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span>IFRS <span class=\"_ _2d\"></span>16,<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y675 ff3 fs4 fc0 sc0 ls0 ws0\">connessi <span class=\"_ _30\"></span>a <span class=\"_ _3e\"></span>contratti <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span><span class=\"ff6\">lease <span class=\"_ _3e\"></span><span class=\"ff3\">pluriennale, <span class=\"_ _30\"></span>qualora <span class=\"_ _3e\"></span>ricorra <span class=\"_ _30\"></span>la <span class=\"_ _30\"></span>condizione <span class=\"_ _3e\"></span>del <span class=\"_ _30\"></span>controllo <span class=\"_ _3e\"></span>esclusivo <span class=\"_ _30\"></span>del <span class=\"_ _30\"></span>bene <span class=\"_ _3e\"></span>oggetto<span class=\"_ _2ba\"> </span></span></span><span class=\"ff6\"><span class=\"ff3\"> </span></span></div><div class=\"t m0 x1 h8 y48d ff3 fs4 fc0 sc0 ls0 ws0\">di <span class=\"ff6\">lea<span class=\"_ _1\"></span>se <span class=\"ff5\">e <span class=\"_ _30\"></span>la fruizione <span class=\"_ _1\"></span>sostanzial<span class=\"_ _1\"></span>e di <span class=\"_ _30\"></span>tutti i <span class=\"_ _1\"></span>benefici ec<span class=\"_ _30\"></span>onom<span class=\"_ _4\"></span>ici d<span class=\"_ _30\"></span>erivanti dall\u2019a<span class=\"_ _1\"></span>ttivit\u00e0 <span class=\"_ _30\"></span>lungo il <span class=\"_ _1\"></span>periodo di <span class=\"_ _30\"></span>utilizzo.<span class=\"_ _2ba\"> </span></span></span><span class=\"ff6\"><span class=\"ff5\"><span class=\"ff3\"> </span></span></span></div></div><div class=\"c w7d h10f gs22\"><div class=\"t m23 xe h110 y677 ff4 fs47 fc0 sc0 ls0 ws0\">T<span class=\"_ _30\"></span>ipologi<span class=\"_ _30\"></span>a<span class=\"_ _1aa\"> </span>Desc<span class=\"_ _1\"></span>r<span class=\"_ _4\"></span>iz<span class=\"_ _1\"></span>ione<span class=\"_ _2ba\"> </span></div></div><div class=\"c w7e h111 gs23\"><div class=\"t m23 x12 h110 y679 ff4 fs47 fc0 sc0 ls0 ws0\">vi<span class=\"_ _1\"></span>t<span class=\"_ _4\"></span>a utile<span class=\"_ _2ba\"> </span> </div><div class=\"t m23 x11 h110 y67a ff4 fs47 fc0 sc0 ls0 ws0\">(a<span class=\"_ _30\"></span>nni)<span class=\"_ _2ba\"> </span></div></div><div class=\"c w7d h10f gs22\"><div class=\"t m23 xc7 h112 y67b ff3 fs47 fc0 sc0 ls0 ws0\">Fa<span class=\"_ _2d\"></span>bbr<span class=\"_ _4\"></span>i<span class=\"_ _2f\"></span>c<span class=\"_ _4\"></span>a<span class=\"_ _2d\"></span>ti<span class=\"_ _1ab\"> </span><span class=\"ls76\">25<span class=\"_ _2ba\"> </span></span></div><div class=\"t m23 xc7 h112 y67c ff3 fs47 fc0 sc0 ls0 ws0\">Ma<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ute<span class=\"_ _30\"></span>nzi<span class=\"_ _2d\"></span>o<span class=\"_ _4\"></span>ne s<span class=\"_ _4\"></span>tr<span class=\"_ _4\"></span>a<span class=\"_ _2d\"></span>or<span class=\"_ _4\"></span>di<span class=\"_ _2f\"></span>na<span class=\"_ _2d\"></span>r<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span>a<span class=\"_ _2d\"></span> fa<span class=\"_ _2d\"></span>bb<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span>c<span class=\"_ _2d\"></span>a<span class=\"_ _4\"></span>ti<span class=\"_ _1ac\"> </span><span class=\"ls76\">25<span class=\"_ _2ba\"> </span></span></div><div class=\"t m23 xc7 h112 y67d ff3 fs47 fc0 sc0 ls0 ws0\">Cos<span class=\"_ _2d\"></span>tru<span class=\"_ _4\"></span>zi<span class=\"_ _2d\"></span>oni<span class=\"_ _2f\"></span> l<span class=\"_ _2d\"></span>eg<span class=\"_ _1\"></span>ge<span class=\"_ _30\"></span>r<span class=\"_ _4\"></span>e<span class=\"_ _1ad\"> </span><span class=\"ls76\">10<span class=\"_ _2ba\"> </span></span></div><div class=\"t m23 xc7 h112 y67e ff3 fs47 fc0 sc0 ls0 ws0\">I<span class=\"_ _2d\"></span>m<span class=\"_ _30\"></span>p<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span>a<span class=\"_ _2d\"></span>nti<span class=\"_ _2d\"></span> r<span class=\"_ _4\"></span>a<span class=\"_ _2d\"></span>di<span class=\"_ _2d\"></span>ofo<span class=\"_ _4\"></span>ni<span class=\"_ _2f\"></span>c<span class=\"_ _4\"></span>i<span class=\"_ _138\"> </span><span class=\"ls76\">10<span class=\"_ _2ba\"> </span></span></div><div class=\"t m23 xc7 h112 y67f ff3 fs47 fc0 sc0 ls0 ws0\">I<span class=\"_ _2d\"></span>m<span class=\"_ _30\"></span>p<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span>a<span class=\"_ _2d\"></span>nti<span class=\"_ _2d\"></span> di<span class=\"_ _2d\"></span> r<span class=\"_ _2d\"></span>e<span class=\"_ _30\"></span>gi<span class=\"_ _2d\"></span>s<span class=\"_ _2d\"></span>tra<span class=\"_ _2d\"></span>zi<span class=\"_ _2d\"></span>on<span class=\"_ _4\"></span>e<span class=\"_ _30\"></span> <span class=\"_ _1ae\"> </span>7<span class=\"_ _2ba\"> </span></div><div class=\"t m23 xc7 h112 y680 ff3 fs47 fc0 sc0 ls0 ws0\">I<span class=\"_ _2d\"></span>m<span class=\"_ _30\"></span>p<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span>a<span class=\"_ _2d\"></span>nti<span class=\"_ _2d\"></span> di<span class=\"_ _2d\"></span> s<span class=\"_ _2d\"></span>i<span class=\"_ _2f\"></span>nc<span class=\"_ _2d\"></span>ro<span class=\"_ _4\"></span>ni<span class=\"_ _2d\"></span>zza<span class=\"_ _2d\"></span>zi<span class=\"_ _2d\"></span>one e<span class=\"_ _30\"></span> c<span class=\"_ _4\"></span>e<span class=\"_ _1\"></span>ntri<span class=\"_ _2f\"></span> di<span class=\"_ _2f\"></span> c<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>trol<span class=\"_ _2f\"></span>l<span class=\"_ _2d\"></span>o<span class=\"_ _18d\"> </span><span class=\"ls76\">10<span class=\"_ _2ba\"> </span></span></div><div class=\"t m23 xc7 h112 y681 ff3 fs47 fc0 sc0 ls0 ws0\">Ce<span class=\"_ _30\"></span>n<span class=\"_ _4\"></span>tra<span class=\"_ _2d\"></span>l<span class=\"_ _2d\"></span>i<span class=\"_ _2d\"></span> <span class=\"_ _4\"></span>m<span class=\"_ _1\"></span>a<span class=\"_ _2d\"></span>nua<span class=\"_ _2d\"></span>l<span class=\"_ _2d\"></span>i<span class=\"_ _2f\"></span> e<span class=\"_ _30\"></span>d<span class=\"_ _4\"></span> e<span class=\"_ _1\"></span>l<span class=\"_ _2d\"></span>et<span class=\"_ _30\"></span>trome<span class=\"_ _30\"></span>c<span class=\"_ _4\"></span>c<span class=\"_ _2d\"></span>a<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span>c<span class=\"_ _2d\"></span>he<span class=\"_ _1af\"> </span>7<span class=\"_ _2ba\"> </span></div><div class=\"t m23 xc7 h112 y682 ff3 fs47 fc0 sc0 ls0 ws0\">Ce<span class=\"_ _30\"></span>n<span class=\"_ _4\"></span>tra<span class=\"_ _2d\"></span>l<span class=\"_ _2d\"></span>i<span class=\"_ _2d\"></span> <span class=\"_ _4\"></span>e<span class=\"_ _30\"></span>d<span class=\"_ _4\"></span> i<span class=\"_ _2d\"></span>mpi<span class=\"_ _2d\"></span>a<span class=\"_ _2d\"></span>nti<span class=\"_ _2d\"></span> e<span class=\"_ _30\"></span>l<span class=\"_ _2f\"></span>e<span class=\"_ _30\"></span>tt<span class=\"_ _30\"></span>r<span class=\"_ _2d\"></span>i<span class=\"_ _2d\"></span>c<span class=\"_ _4\"></span>i<span class=\"_ _f2\"> </span><span class=\"ls76\">10<span class=\"_ _2ba\"> </span></span></div><div class=\"t m23 xc7 h112 y683 ff3 fs47 fc0 sc0 ls0 ws0\">Po<span class=\"_ _4\"></span>nti<span class=\"_ _2d\"></span> r<span class=\"_ _4\"></span>a<span class=\"_ _2d\"></span>di<span class=\"_ _2d\"></span>o<span class=\"_ _4\"></span>, a<span class=\"_ _4\"></span>pp<span class=\"_ _4\"></span>a<span class=\"_ _2d\"></span>r<span class=\"_ _4\"></span>e<span class=\"_ _1\"></span>c<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span>a<span class=\"_ _2d\"></span>ture A<span class=\"_ _30\"></span>.F.<span class=\"_ _30\"></span> e a<span class=\"_ _4\"></span>mpl<span class=\"_ _2d\"></span>i<span class=\"_ _2d\"></span>fi<span class=\"_ _2f\"></span>c<span class=\"_ _4\"></span>a<span class=\"_ _2d\"></span>zi<span class=\"_ _2d\"></span>one<span class=\"_ _110\"> </span><span class=\"ls76\">10<span class=\"_ _2ba\"> </span></span></div><div class=\"t m23 xc7 h112 y684 ff3 fs47 fc0 sc0 ls0 ws0\">I<span class=\"_ _2d\"></span>m<span class=\"_ _30\"></span>p<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span>a<span class=\"_ _2d\"></span>nti<span class=\"_ _2d\"></span> di<span class=\"_ _2d\"></span> a<span class=\"_ _2d\"></span>l<span class=\"_ _2d\"></span>i<span class=\"_ _2f\"></span>m<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>nta<span class=\"_ _4\"></span>zi<span class=\"_ _2d\"></span>on<span class=\"_ _4\"></span>e<span class=\"_ _1b0\"> </span><span class=\"ls76\">11<span class=\"_ _2ba\"> </span></span></div><div class=\"t m23 xc7 h112 y685 ff3 fs47 fc0 sc0 ls0 ws0\">A<span class=\"_ _30\"></span>p<span class=\"_ _4\"></span>pa<span class=\"_ _2d\"></span>r<span class=\"_ _4\"></span>e<span class=\"_ _1\"></span>c<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span>a<span class=\"_ _2d\"></span>tur<span class=\"_ _4\"></span>e<span class=\"_ _30\"></span> d<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span> s<span class=\"_ _2d\"></span>eg<span class=\"_ _1\"></span>na<span class=\"_ _2d\"></span>l<span class=\"_ _2d\"></span>a<span class=\"_ _2d\"></span>zi<span class=\"_ _2d\"></span>on<span class=\"_ _4\"></span>e<span class=\"_ _30\"></span> <span class=\"_ _4\"></span>e<span class=\"_ _30\"></span> a<span class=\"_ _2d\"></span>tt<span class=\"_ _30\"></span>r<span class=\"_ _4\"></span>ezz<span class=\"_ _30\"></span>a<span class=\"_ _2d\"></span>tur<span class=\"_ _4\"></span>e<span class=\"_ _30\"></span> <span class=\"_ _4\"></span>di<span class=\"_ _2d\"></span> <span class=\"_ _4\"></span>pi<span class=\"_ _2d\"></span>s<span class=\"_ _2d\"></span>ta<span class=\"_ _c1\"> </span><span class=\"ls76\">10<span class=\"_ _2ba\"> </span></span></div><div class=\"t m23 xc7 h112 y686 ff3 fs47 fc0 sc0 ls0 ws0\">A<span class=\"_ _30\"></span>tt<span class=\"_ _30\"></span>r<span class=\"_ _2d\"></span>e<span class=\"_ _30\"></span>zza<span class=\"_ _4\"></span>tur<span class=\"_ _4\"></span>a<span class=\"_ _2d\"></span> va<span class=\"_ _2d\"></span>r<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span>a<span class=\"_ _2d\"></span> e<span class=\"_ _1\"></span> mi<span class=\"_ _2d\"></span>nuta<span class=\"_ _1b1\"> </span>7<span class=\"_ _2ba\"> </span></div><div class=\"t m23 xc7 h112 y687 ff3 fs47 fc0 sc0 ls0 ws0\">Ma<span class=\"_ _4\"></span>c<span class=\"_ _2d\"></span>c<span class=\"_ _4\"></span>hi<span class=\"_ _2d\"></span>n<span class=\"_ _4\"></span>e<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>l<span class=\"_ _2d\"></span>e<span class=\"_ _1\"></span>tt<span class=\"_ _30\"></span>r<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span>c<span class=\"_ _2d\"></span>he<span class=\"_ _30\"></span> e s<span class=\"_ _2d\"></span>i<span class=\"_ _2d\"></span>s<span class=\"_ _2d\"></span>te<span class=\"_ _30\"></span>m<span class=\"_ _30\"></span>i<span class=\"_ _2f\"></span> te<span class=\"_ _30\"></span>l<span class=\"_ _2d\"></span>e<span class=\"_ _1\"></span>fon<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span>c<span class=\"_ _4\"></span>i<span class=\"_ _1b2\"> </span>7<span class=\"_ _2ba\"> </span></div><div class=\"t m23 xc7 h112 y688 ff3 fs47 fc0 sc0 ls0 ws0\">Mobi<span class=\"_ _2d\"></span>l<span class=\"_ _2f\"></span>i<span class=\"_ _2d\"></span> e m<span class=\"_ _30\"></span>a<span class=\"_ _2d\"></span>c<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span>ne or<span class=\"_ _4\"></span>di<span class=\"_ _2f\"></span>na<span class=\"_ _2d\"></span>r<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span>e di<span class=\"_ _2d\"></span> uffi<span class=\"_ _2f\"></span>c<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span>o<span class=\"_ _1af\"> </span><span class=\"ls76\">10<span class=\"_ _2ba\"> </span></span></div><div class=\"t m23 xc7 h112 y689 ff3 fs47 fc0 sc0 ls0 ws0\">A<span class=\"_ _30\"></span>p<span class=\"_ _4\"></span>pa<span class=\"_ _2d\"></span>r<span class=\"_ _4\"></span>e<span class=\"_ _1\"></span>c<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span>a<span class=\"_ _2d\"></span>tur<span class=\"_ _4\"></span>e<span class=\"_ _30\"></span> p<span class=\"_ _4\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _4\"></span> el<span class=\"_ _4\"></span>a<span class=\"_ _2d\"></span>b<span class=\"_ _4\"></span>.ne<span class=\"_ _30\"></span> da<span class=\"_ _2d\"></span>ti<span class=\"_ _2d\"></span> c<span class=\"_ _4\"></span>ompr<span class=\"_ _4\"></span>e<span class=\"_ _30\"></span>s<span class=\"_ _2f\"></span>i<span class=\"_ _2d\"></span> i<span class=\"_ _2d\"></span> <span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ompute<span class=\"_ _30\"></span>r<span class=\"_ _cc\"> </span>5<span class=\"_ _2ba\"> </span></div><div class=\"t m23 xc7 h112 y68a ff3 fs47 fc0 sc0 ls0 ws0\">A<span class=\"_ _30\"></span>u<span class=\"_ _4\"></span>t<span class=\"_ _1\"></span>ovet<span class=\"_ _30\"></span>tur<span class=\"_ _4\"></span>e<span class=\"_ _1\"></span>, m<span class=\"_ _30\"></span>otoc<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span>c<span class=\"_ _2d\"></span>l<span class=\"_ _2d\"></span>i<span class=\"_ _2d\"></span> e s<span class=\"_ _4\"></span>i<span class=\"_ _2f\"></span>m<span class=\"_ _1\"></span>i<span class=\"_ _2d\"></span>l<span class=\"_ _2d\"></span>i<span class=\"_ _1b3\"> </span>4<span class=\"_ _2ba\"> </span></div><div class=\"t m23 xc7 h112 y68b ff3 fs47 fc0 sc0 ls0 ws0\">V<span class=\"_ _1\"></span>e<span class=\"_ _30\"></span>l<span class=\"_ _2f\"></span>i<span class=\"_ _2d\"></span>vo<span class=\"_ _4\"></span>l<span class=\"_ _2d\"></span>i<span class=\"_ _2f\"></span> a<span class=\"_ _2d\"></span>zi<span class=\"_ _2d\"></span>e<span class=\"_ _30\"></span>nd<span class=\"_ _4\"></span>a<span class=\"_ _2d\"></span>l<span class=\"_ _2d\"></span>i<span class=\"_ _1b4\"> </span><span class=\"ls76\">15<span class=\"_ _2ba\"> </span></span></div><div class=\"t m23 xc7 h112 y68c ff3 fs47 fc0 sc0 ls0 ws0\">E<span class=\"_ _1\"></span>qu<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span>pa<span class=\"_ _2d\"></span>ggi<span class=\"_ _2d\"></span>a<span class=\"_ _2d\"></span>m<span class=\"_ _30\"></span>ent<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> dei<span class=\"_ _2d\"></span> ve<span class=\"_ _30\"></span>l<span class=\"_ _2f\"></span>i<span class=\"_ _2d\"></span>vo<span class=\"_ _4\"></span>l<span class=\"_ _2d\"></span>i<span class=\"_ _2d\"></span> <span class=\"_ _4\"></span>e<span class=\"_ _30\"></span> s<span class=\"_ _2f\"></span>i<span class=\"_ _2d\"></span>s<span class=\"_ _2d\"></span>te<span class=\"_ _30\"></span>m<span class=\"_ _1\"></span>i<span class=\"_ _2d\"></span> d<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span> r<span class=\"_ _4\"></span>a<span class=\"_ _2d\"></span>di<span class=\"_ _2f\"></span>omi<span class=\"_ _2d\"></span>s<span class=\"_ _2d\"></span>ur<span class=\"_ _4\"></span>e<span class=\"_ _c6\"> </span><span class=\"ls76\">10<span class=\"_ _2ba\"> </span></span></div></div><div class=\"c w7f h113 gs24\"><div class=\"t m23 x84 h112 y68e ff3 fs47 fc0 sc0 ls0 ws0\">Fa<span class=\"_ _2d\"></span>bbr<span class=\"_ _4\"></span>i<span class=\"_ _2f\"></span>c<span class=\"_ _4\"></span>a<span class=\"_ _2d\"></span>ti<span class=\"_ _2ba\"> </span></div></div><div class=\"c w7f h114 gs25\"><div class=\"t m23 x39 h112 y690 ff3 fs47 fc0 sc0 ls0 ws0\">I<span class=\"_ _2d\"></span>m<span class=\"_ _30\"></span>p<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span>a<span class=\"_ _2d\"></span>nti<span class=\"_ _2d\"></span> e<span class=\"_ _30\"></span> ma<span class=\"_ _4\"></span>c<span class=\"_ _2d\"></span>ch<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span>n<span class=\"_ _4\"></span>a<span class=\"_ _2d\"></span>r<span class=\"_ _4\"></span>i<span class=\"_ _2ba\"> </span></div></div><div class=\"c w7f h115 gs26\"><div class=\"t m23 xad h112 y692 ff3 fs47 fc0 sc0 ls0 ws0\">A<span class=\"_ _30\"></span>tt<span class=\"_ _30\"></span>r<span class=\"_ _2d\"></span>e<span class=\"_ _30\"></span>zza<span class=\"_ _4\"></span>tur<span class=\"_ _4\"></span>e<span class=\"_ _1\"></span> i<span class=\"_ _2d\"></span>n<span class=\"_ _4\"></span>dus<span class=\"_ _2d\"></span>tr<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span>a<span class=\"_ _2d\"></span>l<span class=\"_ _2d\"></span>i<span class=\"_ _2d\"></span> <span class=\"_ _4\"></span>e<span class=\"_ _30\"></span> c<span class=\"_ _2d\"></span>om<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>i<span class=\"_ _2f\"></span>a<span class=\"_ _2d\"></span>l<span class=\"_ _2d\"></span>i<span class=\"_ _2ba\"> </span></div></div><div class=\"c w7f h116 gs27\"><div class=\"t m23 xe h112 y694 ff3 fs47 fc0 sc0 ls0 ws0\">A<span class=\"_ _30\"></span>l<span class=\"_ _2f\"></span>t<span class=\"_ _1\"></span>r<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span> b<span class=\"_ _4\"></span>e<span class=\"_ _1\"></span>ni<span class=\"_ _2ba\"> </span></div></div>Il <span class=\"ff6 ls0\">right <span class=\"_ _30\"></span>of use<span class=\"ff3\"> <span class=\"_ _30\"></span>viene i<span class=\"_ _1\"></span>scritto <span class=\"_ _30\"></span>ad un <span class=\"_ _1\"></span>valore <span class=\"_ _30\"></span>equivalente all<span class=\"_ _1\"></span>a som<span class=\"_ _1\"></span>ma del<span class=\"_ _30\"></span> valore <span class=\"_ _30\"></span>att<span class=\"_ _4\"></span>uale <span class=\"_ _30\"></span>dei flussi <span class=\"_ _30\"></span>di cassa <span class=\"_ _30\"></span>in uscit<span class=\"_ _1\"></span>a,<span class=\"_ _2ba\"> </span></span></span>previsti contrattualment<span class=\"_ _1\"></span>e, utilizzando quale fattore di attualizzazione il tasso previsto nell\u2019accordo o il tasso<span class=\"_ _2ba\"> </span>di finanziament<span class=\"_ _1\"></span>o marginale.<span class=\"_ _2ba\"> </span>Il<span class=\"ls0\"> <span class=\"_ _2a\"></span><span class=\"ff6\">right <span class=\"_ _2f\"></span>of <span class=\"_ _2a\"></span>use</span> <span class=\"_ _2f\"></span>viene <span class=\"_ _2a\"></span>amm<span class=\"_ _1\"></span>ortizzato <span class=\"_ _2f\"></span><span class=\"ff5\">te<span class=\"_ _4\"></span>nendo <span class=\"_ _2f\"></span>in <span class=\"_ _2a\"></span>consid<span class=\"_ _1\"></span>erazione <span class=\"_ _2f\"></span>il <span class=\"_ _2a\"></span>periodo <span class=\"_ _2f\"></span>non <span class=\"_ _2f\"></span>cancellabile <span class=\"_ _2a\"></span>dell\u2019acc<span class=\"_ _1\"></span>ordo <span class=\"_ _2a\"></span>che<span class=\"_ _2ba\"> </span></span></span>normalmente coincid<span class=\"_ _1\"></span>e con la du<span class=\"_ _1\"></span>rata dello stesso.<span class=\"_ _2ba\"> </span>Con  riferiment<span class=\"_ _1\"></span>o  ai  contratti  di  n<span class=\"_ _1\"></span>oleggio  pluriennale<span class=\"_ _1\"></span>  di  autovetture,  si<span class=\"_ _1\"></span>  procede  con  la<span class=\"_ _1\"></span>  separazione  del<span class=\"_ _2ba\"> </span>contratto <span class=\"_ _34\"> </span>tra <span class=\"_ _34\"> </span>la <span class=\"_ _34\"> </span>componente <span class=\"_ _34\"> </span><span class=\"ff6\">lease,</span> <span class=\"_ _34\"> </span>ovvero <span class=\"_ _34\"> </span>il <span class=\"_ _33\"> </span>corris<span class=\"_ _1\"></span>pettivo <span class=\"_ _34\"> </span>di <span class=\"_ _34\"> </span>noleggio, <span class=\"_ _34\"> </span>e <span class=\"_ _33\"> </span><span class=\"ff6\">non <span class=\"_ _34\"> </span>lease</span>, <span class=\"_ _34\"> </span>relativa <span class=\"_ _34\"> </span>ai <span class=\"_ _34\"> </span>servizi <span class=\"_ _34\"> </span>di<span class=\"_ _2ba\"> </span>manutenzione. La componente <span class=\"_ _4\"></span><span class=\"ff6\">lease</span> <span class=\"ff5\">\u00e8 <span class=\"_ _4\"></span>inclusa nell\u2019ambito del <span class=\"_ _4\"></span><span class=\"ff6\">right of <span class=\"_ _4\"></span>use</span></span> m<span class=\"_ _4\"></span>entre la <span class=\"_ _4\"></span>componente <span class=\"ff6\">non <span class=\"_ _4\"></span>lease<span class=\"_ _2ba\"> </span></span>viene imputata a c<span class=\"_ _1\"></span>onto economico.<span class=\"_ _2ba\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-649": {
   "value": "Attivit\u00e0 materiali<span class=\"_ _2ba\"> </span>Le Attivit\u00e0 materiali sono iscritte <span class=\"_ _4\"></span>al costo, <span class=\"_ _4\"></span>al netto <span class=\"_ _4\"></span>degli ammortamenti e delle eventuali perdite di <span class=\"_ _4\"></span>valore. Il<span class=\"_ _2ba\"> </span>costo inclu<span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>gli <span class=\"_ _30\"></span>oneri accessori <span class=\"_ _30\"></span>direttamente <span class=\"_ _30\"></span>imputabili <span class=\"_ _30\"></span>e necessari<span class=\"_ _1\"></span> alla <span class=\"_ _30\"></span>messa in<span class=\"_ _30\"></span> funz<span class=\"_ _1\"></span>ione del <span class=\"_ _30\"></span>bene p<span class=\"_ _30\"></span>er l\u2019uso<span class=\"_ _2ba\"> </span>per <span class=\"_ _2f\"></span>cui <span class=\"_ _2d\"></span>\u00e8 <span class=\"_ _2a\"></span>stat<span class=\"_ _1\"></span>o <span class=\"_ _2f\"></span>acquisito. <span class=\"_ _2f\"></span>In <span class=\"_ _2d\"></span>o<span class=\"_ _4\"></span>ccasione <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>revisioni <span class=\"_ _2d\"></span>o <span class=\"_ _2f\"></span>manutenzioni <span class=\"_ _2d\"></span>im<span class=\"_ _4\"></span>portanti, <span class=\"_ _2f\"></span>il <span class=\"_ _2f\"></span>costo <span class=\"_ _2d\"></span>\u00e8 <span class=\"_ _2f\"></span>incluso <span class=\"_ _2f\"></span>nel <span class=\"_ _2f\"></span>valore<span class=\"_ _2ba\"> </span>contabile <span class=\"_ _4\"></span>dell\u2019impianto <span class=\"_ _4\"></span>o <span class=\"_ _2d\"></span>del <span class=\"_ _4\"></span>macchinario, <span class=\"_ _2d\"></span>laddo<span class=\"_ _1\"></span>ve <span class=\"_ _2d\"></span>sia <span class=\"_ _4\"></span>soddisfatto <span class=\"_ _4\"></span>il <span class=\"_ _2d\"></span>criterio <span class=\"_ _4\"></span>per <span class=\"_ _2d\"></span>la <span class=\"_ _4\"></span>rilevazione. <span class=\"_ _2d\"></span>Tutti<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>gli <span class=\"_ _2d\"></span>altri<span class=\"_ _2ba\"> </span>costi di riparazione e manutenzione<span class=\"_ _1\"></span> sono rilevati nel <span class=\"_ _4\"></span>conto economico quando sostenuti. In ogni caso i costi<span class=\"_ _2ba\"> </span>sostenuti <span class=\"_ _4\"></span>successivamente<span class=\"_ _30\"></span> <span class=\"_ _4\"></span>all\u2019acquisto <span class=\"_ _4\"></span>sono <span class=\"_ _4\"></span>rilevati <span class=\"_ _4\"></span>ad <span class=\"_ _4\"></span>incremento <span class=\"_ _4\"></span>del v<span class=\"_ _4\"></span>alore contabile <span class=\"_ _4\"></span>dell\u2019element<span class=\"_ _1\"></span>o <span class=\"_ _4\"></span>cui <span class=\"_ _4\"></span>si<span class=\"_ _2ba\"> </span>riferiscono, <span class=\"_ _2a\"></span>qualora <span class=\"_ _2a\"></span>sia <span class=\"_ _2a\"></span>probabile <span class=\"_ _2f\"></span>che <span class=\"_ _34\"></span>i <span class=\"_ _2a\"></span>futuri <span class=\"_ _2a\"></span>benefici <span class=\"_ _2a\"></span>associati <span class=\"_ _2a\"></span>al <span class=\"_ _2a\"></span>costo <span class=\"_ _2a\"></span>affluiscano <span class=\"_ _2a\"></span>al <span class=\"_ _2a\"></span>Gruppo <span class=\"_ _2a\"></span>ed <span class=\"_ _2a\"></span>il <span class=\"_ _2a\"></span>costo<span class=\"_ _2ba\"> </span>dell\u2019elemento p<span class=\"_ _1\"></span>o<span class=\"ff3\">ssa essere determin<span class=\"_ _1\"></span>ato attendibilm<span class=\"_ _1\"></span>ente.<span class=\"_ _2ba\"> </span></span>L\u2019ammortamen<span class=\"_ _1\"></span>to <span class=\"_ _2d\"></span>\u00e8 <span class=\"_ _4\"></span>calcolato <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>quote <span class=\"_ _4\"></span>costanti, <span class=\"_ _2d\"></span>dal<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>moment<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span>in <span class=\"_ _4\"></span>cui <span class=\"_ _4\"></span>il <span class=\"_ _2d\"></span>cespite<span class=\"_ _30\"></span> <span class=\"_ _2d\"></span>\u00e8 <span class=\"_ _4\"></span>disponibile <span class=\"_ _4\"></span>e <span class=\"_ _2d\"></span>pront<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span>all\u2019uso<span class=\"_ _1\"></span>,<span class=\"_ _2ba\"> </span>in funzione della<span class=\"_ _1\"></span> vita utile stimata<span class=\"_ _1\"></span> oggetto di ri<span class=\"_ _1\"></span>esame con peri<span class=\"_ _1\"></span>odicit\u00e0 annuale. Eventual<span class=\"_ _1\"></span>i cambiamenti di vita<span class=\"_ _2ba\"> </span>utile, <span class=\"_ _73\"> </span>se <span class=\"_ _73\"> </span>necessari, <span class=\"_ _73\"> </span>sarebbero <span class=\"_ _73\"> </span><span class=\"ff5\">apportati <span class=\"_ _73\"> </span>con <span class=\"_ _73\"> </span>applicazione <span class=\"_ _73\"> </span>prospettica. <span class=\"_ _3c\"> </span>L\u2019ammortamento <span class=\"_ _3c\"> </span>tiene <span class=\"_ _73\"> </span>conto<span class=\"_ _2ba\"> </span></span>dell\u2019eventuale <span class=\"_ _3e\"></span>valore <span class=\"_ _30\"></span>residu<span class=\"_ _1\"></span>o <span class=\"_ _30\"></span>dei <span class=\"_ _30\"></span>cespiti. <span class=\"_ _3e\"></span>Quando <span class=\"_ _30\"></span>l\u2019attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _30\"></span>oggetto <span class=\"_ _3e\"></span>di <span class=\"_ _30\"></span>ammortamen<span class=\"_ _1\"></span>to <span class=\"_ _30\"></span>\u00e8 <span class=\"_ _30\"></span>composta <span class=\"_ _3e\"></span>da <span class=\"_ _30\"></span>elementi<span class=\"_ _2ba\"> </span>separatamente <span class=\"_ _34\"> </span>identificabili, <span class=\"_ _34\"> </span>la <span class=\"_ _33\"> </span>cui <span class=\"_ _34\"> </span>vita <span class=\"_ _33\"> </span>utile <span class=\"_ _34\"> </span>differisce <span class=\"_ _33\"> </span>significativa<span class=\"_ _1\"></span>mente <span class=\"_ _34\"> </span>da <span class=\"_ _33\"> </span>quella <span class=\"_ _34\"> </span>delle <span class=\"_ _33\"> </span>altre <span class=\"_ _33\"> </span>parti <span class=\"_ _34\"> </span>che<span class=\"_ _2ba\"> </span>c<span class=\"ff5\">ompongono <span class=\"_ _30\"></span>l\u2019attivit\u00e0, <span class=\"_ _30\"></span>l\u2019am<span class=\"_ _1\"></span>mortamento <span class=\"_ _30\"></span>\u00e8 <span class=\"_ _30\"></span>effettuato <span class=\"_ _30\"></span>separata<span class=\"_ _1\"></span>mente <span class=\"_ _30\"></span>per <span class=\"_ _30\"></span>ciascuna <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>tali <span class=\"_ _1\"></span>parti, <span class=\"_ _30\"></span>in <span class=\"_ _30\"></span>applicazione<span class=\"_ _2ba\"> </span></span>del metodo del <span class=\"ff6\">compon<span class=\"_ _1\"></span>ent approach<span class=\"ff3 ls10\">. </span></span>La vita utile sti<span class=\"_ _1\"></span>mata delle princip<span class=\"_ _1\"></span>ali classi di attivit\u00e0 <span class=\"_ _1\"></span>materiali \u00e8 la s<span class=\"_ _1\"></span>eguente:<span class=\"_ _2ba\"> </span>Il <span class=\"_ _2f\"></span>valore <span class=\"_ _2d\"></span>co<span class=\"_ _4\"></span>ntabile <span class=\"_ _2d\"></span>delle <span class=\"_ _2f\"></span>attivit\u00e0 <span class=\"_ _2d\"></span>materiali <span class=\"_ _2d\"></span>\u00e8 <span class=\"_ _2f\"></span>sottoposto <span class=\"_ _2f\"></span>a <span class=\"_ _2f\"></span>verifica, <span class=\"_ _2d\"></span>per <span class=\"_ _2f\"></span>rilevarne <span class=\"_ _2d\"></span>eventuali <span class=\"_ _2f\"></span>perdite <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>valore,<span class=\"_ _2ba\"> </span>qualora eventi o cambiamenti di situazione indichino che il valore <span class=\"_ _4\"></span>di carico non possa essere recuperato. Se<span class=\"_ _2ba\"> </span>esiste <span class=\"_ _30\"></span>un\u2019indicazione <span class=\"_ _30\"></span>di qu<span class=\"_ _30\"></span>esto ti<span class=\"ff3\">po<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>e, <span class=\"_ _1\"></span>nel <span class=\"_ _30\"></span>caso <span class=\"_ _1\"></span>in <span class=\"_ _30\"></span>cui <span class=\"_ _1\"></span>il <span class=\"_ _30\"></span>valore d<span class=\"_ _1\"></span>i <span class=\"_ _30\"></span>carico <span class=\"_ _30\"></span>ecceda <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>valore <span class=\"_ _30\"></span>recuperabile, <span class=\"_ _30\"></span>le <span class=\"_ _30\"></span>attivit\u00e0<span class=\"_ _2ba\"> </span></span>sono <span class=\"_ _37\"> </span>svalutate <span class=\"_ _37\"> </span>ed <span class=\"_ _29\"> </span>iscritte <span class=\"_ _37\"> </span>al <span class=\"_ _37\"> </span>loro <span class=\"_ _37\"> </span>valore <span class=\"_ _37\"> </span>recuperabile. <span class=\"_ _37\"> </span>Il <span class=\"_ _29\"> </span>valore <span class=\"_ _37\"> </span>recuperabile<span class=\"_ _1\"></span> <span class=\"_ _37\"> </span>delle <span class=\"_ _29\"> </span>attivit\u00e0  materiali <span class=\"_ _37\"> </span>\u00e8<span class=\"_ _2ba\"> </span>rappresentato dal <span class=\"_ _1\"></span>maggiore tra il<span class=\"_ _1\"></span> <span class=\"ff6\">fair value,</span> al netto d<span class=\"_ _1\"></span>ei costi di vendita, <span class=\"ff5\">e il<span class=\"_ _30\"></span> v<span class=\"_ _4\"></span>alore d\u2019uso.<span class=\"_ _2ba\"> </span></span>Per <span class=\"_ _4\"></span>un\u2019attivit\u00e0 che <span class=\"_ _4\"></span>non <span class=\"_ _2d\"></span>g<span class=\"_ _1\"></span>enera <span class=\"_ _4\"></span>flussi finanziari <span class=\"_ _4\"></span>ampiamente indipendenti, il <span class=\"_ _4\"></span>valore <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>realizzo <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"></span>determinato<span class=\"_ _2ba\"> </span>in <span class=\"_ _2a\"></span>relazione <span class=\"_ _34\"></span>all\u2019unit\u00e0 <span class=\"_ _2a\"></span>gene<span class=\"_ _30\"></span>ratrice <span class=\"_ _34\"> </span>di <span class=\"_ _2a\"></span>flussi <span class=\"_ _34\"></span>finanz<span class=\"_ _1\"></span>iari <span class=\"_ _2a\"></span>cui <span class=\"_ _2a\"></span>tale <span class=\"_ _34\"> </span>attivit\u00e0 <span class=\"_ _2a\"></span>appartiene.<span class=\"_ _1\"></span> <span class=\"_ _2a\"></span>L<span class=\"_ _4\"></span>e <span class=\"_ _2a\"></span>perdite <span class=\"_ _2a\"></span>di <span class=\"_ _34\"> </span>valore <span class=\"_ _2a\"></span>sono<span class=\"_ _2ba\"> </span>contabilizzate <span class=\"_ _2d\"></span>nel <span class=\"_ _2a\"></span>conto <span class=\"_ _2f\"></span>economico <span class=\"_ _2f\"></span>nella <span class=\"_ _2f\"></span>voce <span class=\"_ _2f\"></span>svalutazioni <span class=\"_ _2f\"></span>e <span class=\"_ _2f\"></span>perdite <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>v<span class=\"_ _4\"></span>alore. <span class=\"_ _2d\"></span>Tali <span class=\"_ _2a\"></span>perdite <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>valore <span class=\"_ _2f\"></span>sono<span class=\"_ _2ba\"> </span>ripristinate nel caso in <span class=\"_ _4\"></span>cui vengano meno i motivi che <span class=\"_ _4\"></span>le hanno generate, <span class=\"_ _4\"></span>nei limiti del valore <span class=\"_ _4\"></span>netto di carico<span class=\"_ _2ba\"> </span>che <span class=\"_ _30\"></span>l\u2019attivit\u00e0 <span class=\"_ _3e\"></span>in <span class=\"_ _30\"></span>oggetto <span class=\"_ _30\"></span>avrebbe <span class=\"_ _3e\"></span>avuto <span class=\"_ _30\"></span>se <span class=\"_ _30\"></span>non <span class=\"_ _30\"></span>fosse <span class=\"_ _30\"></span>stata <span class=\"_ _3e\"></span>effettuata <span class=\"_ _1\"></span><span class=\"ff3\">la <span class=\"_ _30\"></span>svalutazion<span class=\"_ _1\"></span>e <span class=\"_ _30\"></span>e <span class=\"_ _30\"></span>se <span class=\"_ _30\"></span>fossero <span class=\"_ _30\"></span>stati <span class=\"_ _3e\"></span>effettuati<span class=\"_ _2ba\"> </span></span>i relativi ammorta<span class=\"_ _1\"></span>menti.<span class=\"_ _2ba\"> </span>Al momento <span class=\"_ _1\"></span>della vendita <span class=\"_ _30\"></span>o quando non sussi<span class=\"_ _1\"></span>stono benefici <span class=\"_ _30\"></span>economici futuri at<span class=\"_ _1\"></span>tesi dall\u2019u<span class=\"_ _1\"></span>so di un <span class=\"_ _1\"></span>bene, esso<span class=\"_ _2ba\"> </span>viene eliminato dal bilan<span class=\"_ _1\"></span>cio e l\u2019eventuale perdita o util<span class=\"_ _1\"></span>e (calcolata come differenz<span class=\"_ _1\"></span>a tra il valore di cessione <span class=\"_ _1\"></span>e<span class=\"_ _2ba\"> </span>il <span class=\"_ _2f\"></span>valore <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>carico) <span class=\"_ _2d\"></span>viene <span class=\"_ _2a\"></span>rilevata <span class=\"_ _2d\"></span>a <span class=\"_ _2a\"></span>conto <span class=\"_ _2d\"></span>e<span class=\"ff5\">conomico <span class=\"_ _2d\"></span>nell\u2019anno <span class=\"_ _2f\"></span>della <span class=\"_ _2f\"></span>suddetta <span class=\"_ _2f\"></span>eliminazione.</span> <span class=\"_ _2d\"></span>L<span class=\"_ _4\"></span>a <span class=\"_ _2f\"></span>valutazione<span class=\"_ _2ba\"> </span>viene effettuata consid<span class=\"_ _1\"></span>erand<span class=\"_ _1\"></span>o i principi definiti nell\u2019IFRS<span class=\"_ _1\"></span> 15.<span class=\"_ _2ba\"> </span>Tra <span class=\"_ _2d\"></span>le <span class=\"_ _2d\"></span>attivit\u00e0 <span class=\"_ _2d\"></span>materiali <span class=\"_ _2d\"></span>son<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span>altres\u00ec <span class=\"_ _2d\"></span>iscritti <span class=\"_ _2d\"></span>i <span class=\"_ _2d\"></span>diritti <span class=\"_ _2d\"></span>d\u2019uso <span class=\"_ _2d\"></span>(\u201c<span class=\"ff6\">r<span class=\"_ _4\"></span>ight <span class=\"_ _2d\"></span>of <span class=\"_ _2d\"></span>use</span>\u201d), <span class=\"_ _2d\"></span>in <span class=\"_ _2d\"></span>conformit\u00e0 <span class=\"_ _2d\"></span>al <span class=\"_ _2d\"></span>principi<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span>IFRS <span class=\"_ _2d\"></span>16,<span class=\"_ _2ba\"> </span>connessi <span class=\"_ _30\"></span>a <span class=\"_ _3e\"></span>contratti <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span><span class=\"ff6\">lease <span class=\"_ _3e\"></span><span class=\"ff3\">pluriennale, <span class=\"_ _30\"></span>qualora <span class=\"_ _3e\"></span>ricorra <span class=\"_ _30\"></span>la <span class=\"_ _30\"></span>condizione <span class=\"_ _3e\"></span>del <span class=\"_ _30\"></span>controllo <span class=\"_ _3e\"></span>esclusivo <span class=\"_ _30\"></span>del <span class=\"_ _30\"></span>bene <span class=\"_ _3e\"></span>oggetto<span class=\"_ _2ba\"> </span></span></span>di <span class=\"ff6\">lea<span class=\"_ _1\"></span>se <span class=\"ff5\">e <span class=\"_ _30\"></span>la fruizione <span class=\"_ _1\"></span>sostanzial<span class=\"_ _1\"></span>e di <span class=\"_ _30\"></span>tutti i <span class=\"_ _1\"></span>benefici ec<span class=\"_ _30\"></span>onom<span class=\"_ _4\"></span>ici d<span class=\"_ _30\"></span>erivanti dall\u2019a<span class=\"_ _1\"></span>ttivit\u00e0 <span class=\"_ _30\"></span>lungo il <span class=\"_ _1\"></span>periodo di <span class=\"_ _30\"></span>utilizzo.<span class=\"_ _2ba\"> </span></span></span>T<span class=\"_ _30\"></span>ipologi<span class=\"_ _30\"></span>a<span class=\"_ _1aa\"> </span>Desc<span class=\"_ _1\"></span>r<span class=\"_ _4\"></span>iz<span class=\"_ _1\"></span>ione<span class=\"_ _2ba\"> </span>vi<span class=\"_ _1\"></span>t<span class=\"_ _4\"></span>a utile<span class=\"_ _2ba\"> </span>(a<span class=\"_ _30\"></span>nni)<span class=\"_ _2ba\"> </span>Fa<span class=\"_ _2d\"></span>bbr<span class=\"_ _4\"></span>i<span class=\"_ _2f\"></span>c<span class=\"_ _4\"></span>a<span class=\"_ _2d\"></span>ti<span class=\"_ _1ab\"> </span><span class=\"ls76\">25<span class=\"_ _2ba\"> </span></span>Ma<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ute<span class=\"_ _30\"></span>nzi<span class=\"_ _2d\"></span>o<span class=\"_ _4\"></span>ne s<span class=\"_ _4\"></span>tr<span class=\"_ _4\"></span>a<span class=\"_ _2d\"></span>or<span class=\"_ _4\"></span>di<span class=\"_ _2f\"></span>na<span class=\"_ _2d\"></span>r<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span>a<span class=\"_ _2d\"></span> fa<span class=\"_ _2d\"></span>bb<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span>c<span class=\"_ _2d\"></span>a<span class=\"_ _4\"></span>ti<span class=\"_ _1ac\"> </span><span class=\"ls76\">25<span class=\"_ _2ba\"> </span></span>Cos<span class=\"_ _2d\"></span>tru<span class=\"_ _4\"></span>zi<span class=\"_ _2d\"></span>oni<span class=\"_ _2f\"></span> l<span class=\"_ _2d\"></span>eg<span class=\"_ _1\"></span>ge<span class=\"_ _30\"></span>r<span class=\"_ _4\"></span>e<span class=\"_ _1ad\"> </span><span class=\"ls76\">10<span class=\"_ _2ba\"> </span></span>I<span class=\"_ _2d\"></span>m<span class=\"_ _30\"></span>p<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span>a<span class=\"_ _2d\"></span>nti<span class=\"_ _2d\"></span> r<span class=\"_ _4\"></span>a<span class=\"_ _2d\"></span>di<span class=\"_ _2d\"></span>ofo<span class=\"_ _4\"></span>ni<span class=\"_ _2f\"></span>c<span class=\"_ _4\"></span>i<span class=\"_ _138\"> </span><span class=\"ls76\">10<span class=\"_ _2ba\"> </span></span>I<span class=\"_ _2d\"></span>m<span class=\"_ _30\"></span>p<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span>a<span class=\"_ _2d\"></span>nti<span class=\"_ _2d\"></span> di<span class=\"_ _2d\"></span> r<span class=\"_ _2d\"></span>e<span class=\"_ _30\"></span>gi<span class=\"_ _2d\"></span>s<span class=\"_ _2d\"></span>tra<span class=\"_ _2d\"></span>zi<span class=\"_ _2d\"></span>on<span class=\"_ _4\"></span>e<span class=\"_ _30\"></span> <span class=\"_ _1ae\"> </span>7<span class=\"_ _2ba\"> </span>I<span class=\"_ _2d\"></span>m<span class=\"_ _30\"></span>p<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span>a<span class=\"_ _2d\"></span>nti<span class=\"_ _2d\"></span> di<span class=\"_ _2d\"></span> s<span class=\"_ _2d\"></span>i<span class=\"_ _2f\"></span>nc<span class=\"_ _2d\"></span>ro<span class=\"_ _4\"></span>ni<span class=\"_ _2d\"></span>zza<span class=\"_ _2d\"></span>zi<span class=\"_ _2d\"></span>one e<span class=\"_ _30\"></span> c<span class=\"_ _4\"></span>e<span class=\"_ _1\"></span>ntri<span class=\"_ _2f\"></span> di<span class=\"_ _2f\"></span> c<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>trol<span class=\"_ _2f\"></span>l<span class=\"_ _2d\"></span>o<span class=\"_ _18d\"> </span><span class=\"ls76\">10<span class=\"_ _2ba\"> </span></span>Ce<span class=\"_ _30\"></span>n<span class=\"_ _4\"></span>tra<span class=\"_ _2d\"></span>l<span class=\"_ _2d\"></span>i<span class=\"_ _2d\"></span> <span class=\"_ _4\"></span>m<span class=\"_ _1\"></span>a<span class=\"_ _2d\"></span>nua<span class=\"_ _2d\"></span>l<span class=\"_ _2d\"></span>i<span class=\"_ _2f\"></span> e<span class=\"_ _30\"></span>d<span class=\"_ _4\"></span> e<span class=\"_ _1\"></span>l<span class=\"_ _2d\"></span>et<span class=\"_ _30\"></span>trome<span class=\"_ _30\"></span>c<span class=\"_ _4\"></span>c<span class=\"_ _2d\"></span>a<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span>c<span class=\"_ _2d\"></span>he<span class=\"_ _1af\"> </span>7<span class=\"_ _2ba\"> </span>Ce<span class=\"_ _30\"></span>n<span class=\"_ _4\"></span>tra<span class=\"_ _2d\"></span>l<span class=\"_ _2d\"></span>i<span class=\"_ _2d\"></span> <span class=\"_ _4\"></span>e<span class=\"_ _30\"></span>d<span class=\"_ _4\"></span> i<span class=\"_ _2d\"></span>mpi<span class=\"_ _2d\"></span>a<span class=\"_ _2d\"></span>nti<span class=\"_ _2d\"></span> e<span class=\"_ _30\"></span>l<span class=\"_ _2f\"></span>e<span class=\"_ _30\"></span>tt<span class=\"_ _30\"></span>r<span class=\"_ _2d\"></span>i<span class=\"_ _2d\"></span>c<span class=\"_ _4\"></span>i<span class=\"_ _f2\"> </span><span class=\"ls76\">10<span class=\"_ _2ba\"> </span></span>Po<span class=\"_ _4\"></span>nti<span class=\"_ _2d\"></span> r<span class=\"_ _4\"></span>a<span class=\"_ _2d\"></span>di<span class=\"_ _2d\"></span>o<span class=\"_ _4\"></span>, a<span class=\"_ _4\"></span>pp<span class=\"_ _4\"></span>a<span class=\"_ _2d\"></span>r<span class=\"_ _4\"></span>e<span class=\"_ _1\"></span>c<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span>a<span class=\"_ _2d\"></span>ture A<span class=\"_ _30\"></span>.F.<span class=\"_ _30\"></span> e a<span class=\"_ _4\"></span>mpl<span class=\"_ _2d\"></span>i<span class=\"_ _2d\"></span>fi<span class=\"_ _2f\"></span>c<span class=\"_ _4\"></span>a<span class=\"_ _2d\"></span>zi<span class=\"_ _2d\"></span>one<span class=\"_ _110\"> </span><span class=\"ls76\">10<span class=\"_ _2ba\"> </span></span>I<span class=\"_ _2d\"></span>m<span class=\"_ _30\"></span>p<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span>a<span class=\"_ _2d\"></span>nti<span class=\"_ _2d\"></span> di<span class=\"_ _2d\"></span> a<span class=\"_ _2d\"></span>l<span class=\"_ _2d\"></span>i<span class=\"_ _2f\"></span>m<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>nta<span class=\"_ _4\"></span>zi<span class=\"_ _2d\"></span>on<span class=\"_ _4\"></span>e<span class=\"_ _1b0\"> </span><span class=\"ls76\">11<span class=\"_ _2ba\"> </span></span>A<span class=\"_ _30\"></span>p<span class=\"_ _4\"></span>pa<span class=\"_ _2d\"></span>r<span class=\"_ _4\"></span>e<span class=\"_ _1\"></span>c<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span>a<span class=\"_ _2d\"></span>tur<span class=\"_ _4\"></span>e<span class=\"_ _30\"></span> d<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span> s<span class=\"_ _2d\"></span>eg<span class=\"_ _1\"></span>na<span class=\"_ _2d\"></span>l<span class=\"_ _2d\"></span>a<span class=\"_ _2d\"></span>zi<span class=\"_ _2d\"></span>on<span class=\"_ _4\"></span>e<span class=\"_ _30\"></span> <span class=\"_ _4\"></span>e<span class=\"_ _30\"></span> a<span class=\"_ _2d\"></span>tt<span class=\"_ _30\"></span>r<span class=\"_ _4\"></span>ezz<span class=\"_ _30\"></span>a<span class=\"_ _2d\"></span>tur<span class=\"_ _4\"></span>e<span class=\"_ _30\"></span> <span class=\"_ _4\"></span>di<span class=\"_ _2d\"></span> <span class=\"_ _4\"></span>pi<span class=\"_ _2d\"></span>s<span class=\"_ _2d\"></span>ta<span class=\"_ _c1\"> </span><span class=\"ls76\">10<span class=\"_ _2ba\"> </span></span>A<span class=\"_ _30\"></span>tt<span class=\"_ _30\"></span>r<span class=\"_ _2d\"></span>e<span class=\"_ _30\"></span>zza<span class=\"_ _4\"></span>tur<span class=\"_ _4\"></span>a<span class=\"_ _2d\"></span> va<span class=\"_ _2d\"></span>r<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span>a<span class=\"_ _2d\"></span> e<span class=\"_ _1\"></span> mi<span class=\"_ _2d\"></span>nuta<span class=\"_ _1b1\"> </span>7<span class=\"_ _2ba\"> </span>Ma<span class=\"_ _4\"></span>c<span class=\"_ _2d\"></span>c<span class=\"_ _4\"></span>hi<span class=\"_ _2d\"></span>n<span class=\"_ _4\"></span>e<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>l<span class=\"_ _2d\"></span>e<span class=\"_ _1\"></span>tt<span class=\"_ _30\"></span>r<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span>c<span class=\"_ _2d\"></span>he<span class=\"_ _30\"></span> e s<span class=\"_ _2d\"></span>i<span class=\"_ _2d\"></span>s<span class=\"_ _2d\"></span>te<span class=\"_ _30\"></span>m<span class=\"_ _30\"></span>i<span class=\"_ _2f\"></span> te<span class=\"_ _30\"></span>l<span class=\"_ _2d\"></span>e<span class=\"_ _1\"></span>fon<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span>c<span class=\"_ _4\"></span>i<span class=\"_ _1b2\"> </span>7<span class=\"_ _2ba\"> </span>Mobi<span class=\"_ _2d\"></span>l<span class=\"_ _2f\"></span>i<span class=\"_ _2d\"></span> e m<span class=\"_ _30\"></span>a<span class=\"_ _2d\"></span>c<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span>ne or<span class=\"_ _4\"></span>di<span class=\"_ _2f\"></span>na<span class=\"_ _2d\"></span>r<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span>e di<span class=\"_ _2d\"></span> uffi<span class=\"_ _2f\"></span>c<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span>o<span class=\"_ _1af\"> </span><span class=\"ls76\">10<span class=\"_ _2ba\"> </span></span>A<span class=\"_ _30\"></span>p<span class=\"_ _4\"></span>pa<span class=\"_ _2d\"></span>r<span class=\"_ _4\"></span>e<span class=\"_ _1\"></span>c<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>h<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span>a<span class=\"_ _2d\"></span>tur<span class=\"_ _4\"></span>e<span class=\"_ _30\"></span> p<span class=\"_ _4\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _4\"></span> el<span class=\"_ _4\"></span>a<span class=\"_ _2d\"></span>b<span class=\"_ _4\"></span>.ne<span class=\"_ _30\"></span> da<span class=\"_ _2d\"></span>ti<span class=\"_ _2d\"></span> c<span class=\"_ _4\"></span>ompr<span class=\"_ _4\"></span>e<span class=\"_ _30\"></span>s<span class=\"_ _2f\"></span>i<span class=\"_ _2d\"></span> i<span class=\"_ _2d\"></span> <span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ompute<span class=\"_ _30\"></span>r<span class=\"_ _cc\"> </span>5<span class=\"_ _2ba\"> </span>A<span class=\"_ _30\"></span>u<span class=\"_ _4\"></span>t<span class=\"_ _1\"></span>ovet<span class=\"_ _30\"></span>tur<span class=\"_ _4\"></span>e<span class=\"_ _1\"></span>, m<span class=\"_ _30\"></span>otoc<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span>c<span class=\"_ _2d\"></span>l<span class=\"_ _2d\"></span>i<span class=\"_ _2d\"></span> e s<span class=\"_ _4\"></span>i<span class=\"_ _2f\"></span>m<span class=\"_ _1\"></span>i<span class=\"_ _2d\"></span>l<span class=\"_ _2d\"></span>i<span class=\"_ _1b3\"> </span>4<span class=\"_ _2ba\"> </span>V<span class=\"_ _1\"></span>e<span class=\"_ _30\"></span>l<span class=\"_ _2f\"></span>i<span class=\"_ _2d\"></span>vo<span class=\"_ _4\"></span>l<span class=\"_ _2d\"></span>i<span class=\"_ _2f\"></span> a<span class=\"_ _2d\"></span>zi<span class=\"_ _2d\"></span>e<span class=\"_ _30\"></span>nd<span class=\"_ _4\"></span>a<span class=\"_ _2d\"></span>l<span class=\"_ _2d\"></span>i<span class=\"_ _1b4\"> </span><span class=\"ls76\">15<span class=\"_ _2ba\"> </span></span>E<span class=\"_ _1\"></span>qu<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span>pa<span class=\"_ _2d\"></span>ggi<span class=\"_ _2d\"></span>a<span class=\"_ _2d\"></span>m<span class=\"_ _30\"></span>ent<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> dei<span class=\"_ _2d\"></span> ve<span class=\"_ _30\"></span>l<span class=\"_ _2f\"></span>i<span class=\"_ _2d\"></span>vo<span class=\"_ _4\"></span>l<span class=\"_ _2d\"></span>i<span class=\"_ _2d\"></span> <span class=\"_ _4\"></span>e<span class=\"_ _30\"></span> s<span class=\"_ _2f\"></span>i<span class=\"_ _2d\"></span>s<span class=\"_ _2d\"></span>te<span class=\"_ _30\"></span>m<span class=\"_ _1\"></span>i<span class=\"_ _2d\"></span> d<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span> r<span class=\"_ _4\"></span>a<span class=\"_ _2d\"></span>di<span class=\"_ _2f\"></span>omi<span class=\"_ _2d\"></span>s<span class=\"_ _2d\"></span>ur<span class=\"_ _4\"></span>e<span class=\"_ _c6\"> </span><span class=\"ls76\">10<span class=\"_ _2ba\"> </span></span>Fa<span class=\"_ _2d\"></span>bbr<span class=\"_ _4\"></span>i<span class=\"_ _2f\"></span>c<span class=\"_ _4\"></span>a<span class=\"_ _2d\"></span>ti<span class=\"_ _2ba\"> </span>I<span class=\"_ _2d\"></span>m<span class=\"_ _30\"></span>p<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span>a<span class=\"_ _2d\"></span>nti<span class=\"_ _2d\"></span> e<span class=\"_ _30\"></span> ma<span class=\"_ _4\"></span>c<span class=\"_ _2d\"></span>ch<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span>n<span class=\"_ _4\"></span>a<span class=\"_ _2d\"></span>r<span class=\"_ _4\"></span>i<span class=\"_ _2ba\"> </span>A<span class=\"_ _30\"></span>tt<span class=\"_ _30\"></span>r<span class=\"_ _2d\"></span>e<span class=\"_ _30\"></span>zza<span class=\"_ _4\"></span>tur<span class=\"_ _4\"></span>e<span class=\"_ _1\"></span> i<span class=\"_ _2d\"></span>n<span class=\"_ _4\"></span>dus<span class=\"_ _2d\"></span>tr<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span>a<span class=\"_ _2d\"></span>l<span class=\"_ _2d\"></span>i<span class=\"_ _2d\"></span> <span class=\"_ _4\"></span>e<span class=\"_ _30\"></span> c<span class=\"_ _2d\"></span>om<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>i<span class=\"_ _2f\"></span>a<span class=\"_ _2d\"></span>l<span class=\"_ _2d\"></span>i<span class=\"_ _2ba\"> </span>A<span class=\"_ _30\"></span>l<span class=\"_ _2f\"></span>t<span class=\"_ _1\"></span>r<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span> b<span class=\"_ _4\"></span>e<span class=\"_ _1\"></span>ni<span class=\"_ _2ba\"> </span>Il <span class=\"ff6 ls0\">right <span class=\"_ _30\"></span>of use<span class=\"ff3\"> <span class=\"_ _30\"></span>viene i<span class=\"_ _1\"></span>scritto <span class=\"_ _30\"></span>ad un <span class=\"_ _1\"></span>valore <span class=\"_ _30\"></span>equivalente all<span class=\"_ _1\"></span>a som<span class=\"_ _1\"></span>ma del<span class=\"_ _30\"></span> valore <span class=\"_ _30\"></span>att<span class=\"_ _4\"></span>uale <span class=\"_ _30\"></span>dei flussi <span class=\"_ _30\"></span>di cassa <span class=\"_ _30\"></span>in uscit<span class=\"_ _1\"></span>a,<span class=\"_ _2ba\"> </span></span></span>previsti contrattualment<span class=\"_ _1\"></span>e, utilizzando quale fattore di attualizzazione il tasso previsto nell\u2019accordo o il tasso<span class=\"_ _2ba\"> </span>di finanziament<span class=\"_ _1\"></span>o marginale.<span class=\"_ _2ba\"> </span>Il<span class=\"ls0\"> <span class=\"_ _2a\"></span><span class=\"ff6\">right <span class=\"_ _2f\"></span>of <span class=\"_ _2a\"></span>use</span> <span class=\"_ _2f\"></span>viene <span class=\"_ _2a\"></span>amm<span class=\"_ _1\"></span>ortizzato <span class=\"_ _2f\"></span><span class=\"ff5\">te<span class=\"_ _4\"></span>nendo <span class=\"_ _2f\"></span>in <span class=\"_ _2a\"></span>consid<span class=\"_ _1\"></span>erazione <span class=\"_ _2f\"></span>il <span class=\"_ _2a\"></span>periodo <span class=\"_ _2f\"></span>non <span class=\"_ _2f\"></span>cancellabile <span class=\"_ _2a\"></span>dell\u2019acc<span class=\"_ _1\"></span>ordo <span class=\"_ _2a\"></span>che<span class=\"_ _2ba\"> </span></span></span>normalmente coincid<span class=\"_ _1\"></span>e con la du<span class=\"_ _1\"></span>rata dello stesso.<span class=\"_ _2ba\"> </span>Con  riferiment<span class=\"_ _1\"></span>o  ai  contratti  di  n<span class=\"_ _1\"></span>oleggio  pluriennale<span class=\"_ _1\"></span>  di  autovetture,  si<span class=\"_ _1\"></span>  procede  con  la<span class=\"_ _1\"></span>  separazione  del<span class=\"_ _2ba\"> </span>contratto <span class=\"_ _34\"> </span>tra <span class=\"_ _34\"> </span>la <span class=\"_ _34\"> </span>componente <span class=\"_ _34\"> </span><span class=\"ff6\">lease,</span> <span class=\"_ _34\"> </span>ovvero <span class=\"_ _34\"> </span>il <span class=\"_ _33\"> </span>corris<span class=\"_ _1\"></span>pettivo <span class=\"_ _34\"> </span>di <span class=\"_ _34\"> </span>noleggio, <span class=\"_ _34\"> </span>e <span class=\"_ _33\"> </span><span class=\"ff6\">non <span class=\"_ _34\"> </span>lease</span>, <span class=\"_ _34\"> </span>relativa <span class=\"_ _34\"> </span>ai <span class=\"_ _34\"> </span>servizi <span class=\"_ _34\"> </span>di<span class=\"_ _2ba\"> </span>manutenzione. La componente <span class=\"_ _4\"></span><span class=\"ff6\">lease</span> <span class=\"ff5\">\u00e8 <span class=\"_ _4\"></span>inclusa nell\u2019ambito del <span class=\"_ _4\"></span><span class=\"ff6\">right of <span class=\"_ _4\"></span>use</span></span> m<span class=\"_ _4\"></span>entre la <span class=\"_ _4\"></span>componente <span class=\"ff6\">non <span class=\"_ _4\"></span>lease<span class=\"_ _2ba\"> </span></span>viene imputata a c<span class=\"_ _1\"></span>onto economico.<span class=\"_ _2ba\"> </span>Passivit\u00e0 finanziarie<span class=\"_ _2ba\"> </span>Le passivit\u00e0 <span class=\"_ _4\"></span>finanziarie<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>sono classificate, al <span class=\"_ _4\"></span>momento dell<span class=\"ff5\">\u2019iscrizione </span>iniziale, tra le <span class=\"_ _4\"></span>passivit\u00e0 finanziarie <span class=\"_ _4\"></span><span class=\"ff6\">al fair<span class=\"_ _2ba\"> </span></span>value<span class=\"ff3\"> <span class=\"_ _2a\"></span>rilevato <span class=\"_ _2a\"></span>a <span class=\"_ _34\"></span>cont<span class=\"_ _1\"></span>o <span class=\"_ _34\"></span>econ<span class=\"_ _1\"></span>omico, <span class=\"_ _2a\"></span>tra <span class=\"_ _34\"></span>i <span class=\"_ _2a\"></span>mutui <span class=\"_ _2a\"></span>e <span class=\"_ _2a\"></span>finanziamenti, <span class=\"_ _2a\"></span>tra <span class=\"_ _2a\"></span>i <span class=\"_ _34\"> </span>derivati<span class=\"_ _1\"></span> <span class=\"_ _2a\"></span>designati <span class=\"_ _34\"></span>come <span class=\"_ _2a\"></span>strumenti <span class=\"_ _2a\"></span>di<span class=\"_ _2ba\"> </span></span>copertura.  Tutte le passivit\u00e0 finanziarie son<span class=\"_ _1\"></span>o rilevate inizialmente al <span class=\"ff6\">fair value</span> cui si <span class=\"_ _4\"></span>aggiungono, nel caso<span class=\"_ _1\"></span> di<span class=\"_ _2ba\"> </span>mutui, <span class=\"_ _4\"></span>finanziamenti <span class=\"_ _4\"></span>e <span class=\"_ _2d\"></span>debiti, <span class=\"_ _4\"></span>i <span class=\"_ _2d\"></span>costi <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>transazion<span class=\"_ _1\"></span>e <span class=\"_ _2d\"></span>ad <span class=\"_ _4\"></span>essi <span class=\"_ _2d\"></span>dirett<span class=\"_ _1\"></span>amente <span class=\"_ _2d\"></span>a<span class=\"_ _1\"></span>ttribuibili. <span class=\"_ _4\"></span>Le <span class=\"_ _2d\"></span>passivit\u00e0 <span class=\"_ _4\"></span>finanziarie<span class=\"_ _2ba\"> </span>detenute  dal <span class=\"_ _33\"> </span>Gruppo <span class=\"_ _33\"> </span>comprendono <span class=\"_ _33\"> </span>debiti  c<span class=\"_ _30\"></span>ommerciali  e <span class=\"_ _33\"> </span>altre  passivit\u00e0, <span class=\"_ _33\"> </span>mutui <span class=\"_ _33\"> </span>e  fin<span class=\"_ _1\"></span>anziamenti,  inclusi<span class=\"_ _2ba\"> </span>scoperti di cont<span class=\"_ _1\"></span>o corrente.<span class=\"_ _2ba\"> </span>La <span class=\"_ _29\"> </span>modalit\u00e0 <span class=\"_ _29\"> </span>di <span class=\"_ _3f\"> </span>valutazione <span class=\"_ _37\"> </span>successiva <span class=\"_ _29\"> </span>delle <span class=\"_ _3f\"> </span>passivit\u00e0 <span class=\"_ _29\"> </span>finanziarie <span class=\"_ _29\"> </span>dipend<span class=\"ls2\">e <span class=\"_ _29\"> </span></span>dalla <span class=\"_ _29\"> </span>loro <span class=\"_ _29\"> </span>classificazione. <span class=\"_ _29\"> </span>In<span class=\"_ _2ba\"> </span>particolare, <span class=\"_ _2a\"></span>le <span class=\"_ _34\"> </span>passivit\u00e0 <span class=\"_ _34\"></span>fin<span class=\"_ _1\"></span>anziarie <span class=\"_ _2a\"></span>al <span class=\"_ _34\"> </span><span class=\"ff6\">fair <span class=\"_ _34\"> </span>value</span> <span class=\"_ _34\"></span>con <span class=\"_ _2a\"></span>variazioni <span class=\"_ _34\"> </span>rilevate <span class=\"_ _2a\"></span>a <span class=\"_ _34\"> </span>conto <span class=\"_ _2a\"></span>eco<span class=\"_ _4\"></span>nomico, <span class=\"_ _34\"></span>riguard<span class=\"_ _1\"></span>ano <span class=\"_ _2a\"></span>le<span class=\"_ _2ba\"> </span>passivit\u00e0 detenu<span class=\"_ _1\"></span>te per la <span class=\"_ _1\"></span>negoziazione <span class=\"_ _1\"></span>e sono riferit<span class=\"_ _30\"></span>e a quelle passivit\u00e0 <span class=\"ff5\">assunt<span class=\"_ _1\"></span>e con <span class=\"_ _1\"></span>l\u2019intento di <span class=\"_ _1\"></span>estinguerle <span class=\"_ _1\"></span>o<span class=\"_ _2ba\"> </span></span>trasferirle nel bre<span class=\"_ _1\"></span>ve termine.<span class=\"_ _2ba\"> </span>Le <span class=\"_ _33\"> </span>passivit\u00e0 <span class=\"_ _33\"> </span>finan<span class=\"_ _1\"></span>ziarie <span class=\"_ _34\"> </span>riferite  ai <span class=\"_ _34\"> </span>finanziamenti,<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>categoria <span class=\"_ _34\"> </span>maggiormente <span class=\"_ _33\"> </span>rapp<span class=\"_ _1\"></span>resentativa <span class=\"_ _33\"> </span>dell<span class=\"_ _1\"></span>e <span class=\"_ _33\"> </span>passivit\u00e0<span class=\"_ _2ba\"> </span>finanziarie <span class=\"_ _2d\"></span>detenute <span class=\"_ _2f\"></span>dal <span class=\"_ _2f\"></span>Grup<span class=\"_ _1\"></span>po, <span class=\"_ _2f\"></span>sono <span class=\"_ _2f\"></span>valutate <span class=\"_ _2d\"></span>con <span class=\"_ _2f\"></span>il <span class=\"_ _2f\"></span>criterio <span class=\"_ _2f\"></span>del <span class=\"_ _2d\"></span>costo <span class=\"_ _2f\"></span>ammortizz<span class=\"_ _1\"></span>ato <span class=\"_ _2f\"></span>al <span class=\"_ _2a\"></span>tasso <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>interesse<span class=\"_ _2ba\"> </span>effettivo. Gli<span class=\"_ _1\"></span> utili e le p<span class=\"_ _1\"></span>erdite sono contabili<span class=\"_ _1\"></span>zzati nel <span class=\"_ _1\"></span>conto econo<span class=\"_ _1\"></span>mico quando la <span class=\"_ _1\"></span>passivit\u00e0 \u00e8 estin<span class=\"_ _1\"></span>ta<span class=\"_ _4\"></span> ed anch<span class=\"_ _1\"></span>e<span class=\"_ _2ba\"> </span>mediante il process<span class=\"_ _1\"></span>o di ammortament<span class=\"_ _1\"></span>o.<span class=\"_ _2ba\"> </span>Il <span class=\"_ _2d\"></span>costo <span class=\"_ _2f\"></span>ammortizzato <span class=\"_ _2d\"></span>\u00e8 <span class=\"_ _2f\"></span>calcolato <span class=\"_ _2d\"></span>rilevando <span class=\"_ _2d\"></span>lo <span class=\"_ _2f\"></span>sconto <span class=\"_ _2d\"></span>o <span class=\"_ _2f\"></span>il <span class=\"_ _2f\"></span>premio <span class=\"_ _2a\"></span><span class=\"ff5\">sull\u2019acquisi<span class=\"_ _1\"></span>zione <span class=\"_ _2d\"></span>e <span class=\"_ _2f\"></span>gli <span class=\"_ _2d\"></span>o<span class=\"_ _4\"></span>norari <span class=\"_ _2d\"></span>o <span class=\"_ _2f\"></span>costi <span class=\"_ _2d\"></span>che<span class=\"_ _2ba\"> </span></span>fanno <span class=\"_ _2a\"></span>parte <span class=\"_ _34\"></span>integra<span class=\"_ _1\"></span>nte <span class=\"_ _2a\"></span>del <span class=\"_ _34\"></span>tasso <span class=\"_ _2a\"></span>di <span class=\"_ _34\"></span>int<span class=\"_ _1\"></span>eresse <span class=\"_ _2a\"></span>effettivo. <span class=\"_ _2a\"></span>L\u2019ammortament<span class=\"_ _1\"></span>o <span class=\"_ _34\"></span>al <span class=\"_ _2a\"></span>tasso <span class=\"_ _2a\"></span>di <span class=\"_ _34\"></span>inter<span class=\"_ _1\"></span>esse <span class=\"_ _2a\"></span>effettivo <span class=\"_ _34\"></span>\u00e8<span class=\"_ _2ba\"> </span>compreso tra gli on<span class=\"_ _30\"></span>eri finanziari nel prospett<span class=\"_ _1\"></span>o dell\u2019utile/(perdita).<span class=\"_ _2ba\"> </span>I <span class=\"_ _4\"></span>debiti <span class=\"_ _2d\"></span>commerciali <span class=\"_ _4\"></span>e <span class=\"_ _2d\"></span>le <span class=\"_ _4\"></span>altre <span class=\"_ _4\"></span>passivit\u00e0 <span class=\"_ _2d\"></span>finanz<span class=\"_ _1\"></span>iarie <span class=\"_ _2d\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _2d\"></span>classific<span class=\"_ _1\"></span>ati <span class=\"_ _2d\"></span>tra <span class=\"_ _4\"></span>le <span class=\"_ _2d\"></span>passivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _2d\"></span>correnti, <span class=\"_ _4\"></span>salvo <span class=\"_ _4\"></span>quelle <span class=\"_ _2d\"></span>che<span class=\"_ _2ba\"> </span>hanno una <span class=\"_ _1\"></span>scadenza contr<span class=\"_ _1\"></span>attuale <span class=\"_ _1\"></span>oltre i d<span class=\"_ _1\"></span>odici mesi ris<span class=\"_ _30\"></span>petto<span class=\"_ _4\"></span> alla <span class=\"_ _1\"></span>data del b<span class=\"_ _1\"></span>ilancio, classif<span class=\"_ _1\"></span>icate tra le <span class=\"_ _1\"></span>passivit\u00e0<span class=\"_ _2ba\"> </span>non <span class=\"_ _34\"> </span>correnti. <span class=\"_ _34\"></span>Le <span class=\"_ _34\"> </span>passivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _34\"> </span>finanziarie <span class=\"_ _34\"></span>sono <span class=\"_ _34\"></span>eliminat<span class=\"_ _1\"></span>e <span class=\"_ _34\"> </span>quando <span class=\"_ _34\"></span>sono <span class=\"_ _34\"></span>estinte, <span class=\"_ _2a\"></span>ovvero <span class=\"_ _34\"> </span>quando <span class=\"_ _34\"> </span>l\u2019obbligaz<span class=\"_ _1\"></span>ione<span class=\"_ _2ba\"> </span>specificata nel contrat<span class=\"_ _1\"></span>to \u00e8 adempiuta.<span class=\"_ _2ba\"> </span>Tra <span class=\"_ _30\"></span>le <span class=\"_ _30\"></span>passivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _30\"></span>finanziarie, <span class=\"_ _3e\"></span>correnti <span class=\"_ _30\"></span>e <span class=\"_ _30\"></span>non <span class=\"_ _3e\"></span>risultano <span class=\"_ _30\"></span>altres\u00ec <span class=\"_ _3e\"></span>iscritte, <span class=\"_ _30\"></span>a <span class=\"_ _30\"></span>seguito <span class=\"_ _3e\"></span>dell\u2019introduzione <span class=\"_ _30\"></span>di <span class=\"_ _3e\"></span>IFRS <span class=\"_ _30\"></span>16, <span class=\"_ _30\"></span>anche<span class=\"_ _2ba\"> </span>le <span class=\"_ _34\"> </span>passivit\u00e0 <span class=\"_ _34\"> </span>finanziarie <span class=\"_ _34\"></span>rap<span class=\"_ _1\"></span>presentative <span class=\"_ _34\"></span>del <span class=\"_ _2a\"></span>v<span class=\"_ _4\"></span>alore <span class=\"_ _34\"></span>attuale <span class=\"_ _2a\"></span>dei <span class=\"_ _34\"> </span>canoni <span class=\"_ _34\"> </span>da <span class=\"_ _34\"> </span>riconoscere <span class=\"_ _34\"></span>contra<span class=\"_ _1\"></span>ttualmente <span class=\"_ _34\"></span>al<span class=\"_ _2ba\"> </span>locatore n<span class=\"_ _1\"></span>ell\u2019ambito d<span class=\"_ _1\"></span>i acc<span class=\"_ _1\"></span>ordi<span class=\"ff3\"> di <span class=\"ff6\">l<span class=\"_ _1\"></span>ease<span class=\"ff3\"> <span class=\"ff5\">plurien<span class=\"_ _1\"></span>nali, pe<span class=\"_ _1\"></span>r i quali<span class=\"_ _1\"></span> ricorr<span class=\"_ _1\"></span>ono i<span class=\"_ _1\"></span> presupp<span class=\"_ _1\"></span>osti per<span class=\"_ _1\"></span> l\u2019iscrizione <span class=\"_ _1\"></span>del<span class=\"ff6\"> <span class=\"_ _1\"></span>right<span class=\"_ _2ba\"> </span></span></span></span></span></span>of use <span class=\"ff3\">tra le attivi<span class=\"_ _1\"></span>t\u00e0 materiali. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-615": {
   "value": "Attivit\u00e0 immateriali<span class=\"_ _2ba\"> </span>Le <span class=\"_ _2f\"></span>Attivit\u00e0 <span class=\"_ _2d\"></span>immateriali<span class=\"_ _30\"></span> <span class=\"_ _2f\"></span>sono <span class=\"_ _2f\"></span>costituite <span class=\"_ _2d\"></span>da <span class=\"_ _2d\"></span>elementi <span class=\"_ _2d\"></span>non <span class=\"_ _2d\"></span>monetari, <span class=\"_ _2f\"></span>identificabili <span class=\"_ _4\"></span>e <span class=\"_ _2f\"></span>privi <span class=\"_ _2f\"></span>di <span class=\"_ _2d\"></span>consistenza <span class=\"_ _2d\"></span>fisica,<span class=\"_ _2ba\"> </span>controllabili <span class=\"_ _4\"></span>e <span class=\"_ _2d\"></span>atti <span class=\"_ _2d\"></span>a <span class=\"_ _2d\"></span>generare <span class=\"_ _4\"></span>benefici <span class=\"_ _2d\"></span>economici <span class=\"_ _4\"></span>futuri. <span class=\"_ _2d\"></span>Tali <span class=\"_ _2d\"></span>elementi <span class=\"_ _4\"></span>sono <span class=\"_ _2d\"></span>rilevati <span class=\"_ _2d\"></span>al <span class=\"_ _4\"></span>co<span class=\"_ _4\"></span>sto <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>acquist<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span>o <span class=\"_ _2d\"></span>di<span class=\"_ _2ba\"> </span>produzione, <span class=\"_ _29\"> </span>comprensiv<span class=\"_ _1\"></span>o <span class=\"_ _29\"> </span>degli <span class=\"_ _29\"> </span>o<span class=\"_ _4\"></span>neri <span class=\"_ _29\"> </span>accessori <span class=\"_ _29\"> </span>di <span class=\"_ _29\"> </span>diretta <span class=\"_ _29\"> </span>imputazione <span class=\"_ _29\"> </span>necess<span class=\"_ _30\"></span>ari <span class=\"_ _3f\"> </span>a <span class=\"_ _29\"> </span>rendere <span class=\"_ _29\"> </span>le <span class=\"_ _29\"> </span>attivit\u00e0<span class=\"_ _2ba\"> </span>disponibili <span class=\"_ _30\"></span>per <span class=\"_ _1\"></span>l\u2019uso<span class=\"ff3\">, <span class=\"_ _30\"></span>al n<span class=\"_ _30\"></span>et<span class=\"_ _4\"></span>to <span class=\"_ _30\"></span>degli a<span class=\"_ _30\"></span>mmortamenti <span class=\"_ _30\"></span>cumulati <span class=\"_ _1\"></span>(ad <span class=\"_ _30\"></span>eccezione <span class=\"_ _1\"></span>delle <span class=\"_ _30\"></span>attivit\u00e0 <span class=\"_ _30\"></span>immateriali <span class=\"_ _30\"></span>a <span class=\"_ _30\"></span>vita u<span class=\"_ _1\"></span>tile<span class=\"_ _2ba\"> </span></span>indefinita) <span class=\"_ _33\"> </span>e  d<span class=\"_ _30\"></span>elle  eventu<span class=\"_ _1\"></span>ali  p<span class=\"_ _1\"></span>erdite <span class=\"_ _33\"> </span>di  v<span class=\"_ _1\"></span>alore. <span class=\"_ _33\"> </span>Le <span class=\"_ _33\"> </span>attivit\u00e0 <span class=\"_ _33\"> </span>immateriali  a<span class=\"_ _1\"></span>cquisite <span class=\"_ _33\"> </span>attravers<span class=\"_ _1\"></span>o  oper<span class=\"_ _1\"></span>azioni <span class=\"_ _33\"> </span>di<span class=\"_ _2ba\"> </span>aggregazione <span class=\"_ _1\"></span>di imprese, <span class=\"ff5\">q<span class=\"_ _30\"></span>uali l\u2019avviamento<span class=\"ff3\">, son<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> iscritte <span class=\"_ _1\"></span>al valor<span class=\"_ _1\"></span>e equo d<span class=\"_ _1\"></span>efinito alla <span class=\"_ _1\"></span>data di acq<span class=\"_ _1\"></span>uisizione, s<span class=\"_ _1\"></span>e<span class=\"_ _2ba\"> </span></span></span>tale <span class=\"_ _4\"></span>valore <span class=\"_ _4\"></span>pu\u00f2 <span class=\"_ _4\"></span>essere <span class=\"_ _4\"></span>determinato <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>modo <span class=\"_ _4\"></span>attendibile. <span class=\"_ _4\"></span>Le <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _4\"></span>immateriali prodotte <span class=\"_ _4\"></span>internamente <span class=\"_ _4\"></span>non<span class=\"_ _2ba\"> </span>sono capitalizzate<span class=\"_ _1\"></span> e si rilevan<span class=\"_ _1\"></span>o nel Conto Economico<span class=\"_ _1\"></span> dell\u2019esercizio in <span class=\"_ _1\"></span>cui sono s<span class=\"ff3\">tate sostenute.<span class=\"_ _2ba\"> </span></span>L\u2019ammortamen<span class=\"_ _1\"></span>to ha <span class=\"_ _4\"></span>inizio nel momento in cui l\u2019attivit\u00e0 \u00e8 disponibile all\u2019uso ed \u00e8 ripartito sistematicamente<span class=\"_ _2ba\"> </span>in relazione alla residu<span class=\"_ _1\"></span>a possibilit\u00e0 di<span class=\"_ _1\"></span> utilizzazione dell<span class=\"_ _1\"></span>a stessa. La vita utile delle<span class=\"_ _1\"></span> attivit\u00e0 immateriali<span class=\"_ _30\"></span> \u00e8<span class=\"_ _4\"></span> valutata c<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>me definita <span class=\"_ _1\"></span>o indefinita.<span class=\"_ _2ba\"> </span>Le attivit\u00e0 i<span class=\"_ _30\"></span>mmateriali a vit<span class=\"_ _1\"></span>a utile definita <span class=\"_ _30\"></span>so<span class=\"_ _4\"></span>no amm<span class=\"_ _1\"></span>ortizzate a <span class=\"_ _1\"></span>quote cos<span class=\"_ _1\"></span>tanti lungo la <span class=\"_ _30\"></span>lo<span class=\"_ _4\"></span>ro vita u<span class=\"_ _1\"></span>tile stimat<span class=\"_ _30\"></span>a<span class=\"_ _2ba\"> </span>e sottoposte a test di recuperabilit\u00e0 (<span class=\"ff6\">impairment test</span><span class=\"ls1f\">) </span>qualora vi siano indicazioni di una possibile perdita di<span class=\"_ _2ba\"> </span>valore.  La <span class=\"_ _37\"> </span>vita <span class=\"_ _37\"> </span>utile  residua  viene <span class=\"_ _37\"> </span>riesaminata  alla  fine <span class=\"_ _37\"> </span>di <span class=\"_ _37\"> </span>ciascun  esercizio  o<span class=\"_ _4\"></span> <span class=\"_ _37\"> </span>pi\u00f9  frequentemente  se<span class=\"_ _2ba\"> </span>necessario. <span class=\"_ _2a\"></span>Le <span class=\"_ _2a\"></span>variazioni <span class=\"_ _2a\"></span>della <span class=\"_ _2a\"></span>v<span class=\"_ _4\"></span>ita <span class=\"_ _2a\"></span>utile <span class=\"_ _2a\"></span>attesa <span class=\"_ _2a\"></span>o <span class=\"_ _34\"></span>dell<span class=\"_ _1\"></span>e <span class=\"_ _34\"></span>modalit\u00e0 <span class=\"_ _2f\"></span>co<span class=\"_ _4\"></span>n <span class=\"_ _2a\"></span>cui <span class=\"_ _2a\"></span>i <span class=\"_ _34\"> </span>futuri <span class=\"_ _2a\"></span>benefici <span class=\"_ _2a\"></span>economici <span class=\"_ _2a\"></span>l<span class=\"_ _4\"></span>egati<span class=\"_ _2ba\"> </span>all\u2019attivit\u00e0 imma<span class=\"_ _1\"></span>teriale sono conseguiti da<span class=\"_ _1\"></span>l Gruppo vengono rile<span class=\"_ _1\"></span>vate modificand<span class=\"_ _1\"></span>o il periodo e/o il metodo d<span class=\"_ _1\"></span>i<span class=\"_ _2ba\"> </span>ammortament<span class=\"_ _1\"></span>o e trattate co<span class=\"_ _1\"></span>me modifiche delle s<span class=\"_ _1\"></span>time contabili. Gli utili <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>perdite <span class=\"_ _4\"></span>derivan<span class=\"_ _1\"></span>ti <span class=\"_ _4\"></span>dall\u2019alienazione di <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>bene immateriale <span class=\"_ _4\"></span>sono misurati <span class=\"_ _4\"></span>come <span class=\"_ _4\"></span>la differenza <span class=\"_ _4\"></span>fra il<span class=\"_ _2ba\"> </span>ricavo  ne<span class=\"_ _1\"></span>tto  di <span class=\"_ _33\"> </span>vendita  e<span class=\"_ _1\"></span>  il <span class=\"_ _33\"> </span>valore  contabi<span class=\"_ _1\"></span>le  del <span class=\"_ _33\"> </span>bene  e <span class=\"_ _33\"> </span>sono  ril<span class=\"_ _1\"></span>evati  a  conto  ec<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>nomico <span class=\"_ _33\"> </span>al  moment<span class=\"_ _1\"></span>o<span class=\"_ _2ba\"> </span>dell\u2019alienazione.<span class=\"ff3\"> La <span class=\"_ _1\"></span>valutazione viene<span class=\"_ _1\"></span> effettuata consid<span class=\"_ _1\"></span>erando i principi <span class=\"ff5\">definiti ne<span class=\"_ _1\"></span>ll\u2019IFRS 15.<span class=\"_ _2ba\"> </span></span></span>Le <span class=\"_ _2d\"></span>attivit\u00e0 <span class=\"_ _4\"></span>immateriali <span class=\"_ _2d\"></span>con <span class=\"_ _4\"></span>vita <span class=\"_ _2d\"></span>utile <span class=\"_ _2d\"></span>indefinita <span class=\"_ _4\"></span>non <span class=\"_ _2d\"></span>sono <span class=\"_ _2d\"></span>assoggetta<span class=\"_ _1\"></span>te <span class=\"_ _2d\"></span>ad <span class=\"_ _2d\"></span>ammortam<span class=\"_ _1\"></span>ento <span class=\"_ _2d\"></span>sistematico <span class=\"_ _4\"></span>bens\u00ec<span class=\"_ _2ba\"> </span>ad <span class=\"_ _2d\"></span>una <span class=\"_ _2f\"></span>valutazione <span class=\"_ _2d\"></span>almeno <span class=\"_ _2d\"></span>annuale <span class=\"_ _2d\"></span>volta <span class=\"_ _2d\"></span>a <span class=\"_ _2d\"></span>individuare <span class=\"_ _2d\"></span>eventuali <span class=\"_ _2d\"></span>perdite <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>v<span class=\"_ _4\"></span>alore <span class=\"_ _2d\"></span>(<span class=\"ff6\">impairment <span class=\"_ _2d\"></span>test</span>), <span class=\"_ _2d\"></span>sia <span class=\"_ _2f\"></span>a<span class=\"_ _2ba\"> </span>livello <span class=\"_ _2d\"></span>individuale <span class=\"_ _2d\"></span>sia <span class=\"_ _2f\"></span>a <span class=\"_ _2d\"></span>livello <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>unit\u00e0 <span class=\"_ _2f\"></span>generatrice<span class=\"_ _1\"></span> <span class=\"_ _2f\"></span>di <span class=\"_ _2d\"></span>flussi <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>cassa. <span class=\"_ _2f\"></span>L\u2019eventuale<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>cambiamento <span class=\"_ _2d\"></span>da <span class=\"_ _2d\"></span>v<span class=\"_ _4\"></span>ita <span class=\"_ _2d\"></span>utile<span class=\"_ _2ba\"> </span>indefinita a vita utile<span class=\"_ _30\"></span> definita viene applicato su<span class=\"_ _1\"></span> base prospettica. Il <span class=\"_ _4\"></span>Gruppo <span class=\"_ _2d\"></span>non <span class=\"_ _4\"></span>iscrive <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>vita <span class=\"_ _2d\"></span>util<span class=\"_ _1\"></span>e <span class=\"_ _2d\"></span>indefinita<span class=\"_ _30\"></span> <span class=\"_ _2d\"></span>ad <span class=\"_ _4\"></span>eccezione <span class=\"_ _4\"></span>dell\u2019Avviamento<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>derivante <span class=\"_ _2d\"></span><span class=\"ff3\">da <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>perazioni <span class=\"_ _4\"></span>di<span class=\"_ _2ba\"> </span></span>aggregazione aziend<span class=\"_ _1\"></span>ale.<span class=\"_ _2ba\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-650": {
   "value": "Attivit\u00e0 immateriali<span class=\"_ _2ba\"> </span>Le <span class=\"_ _2f\"></span>Attivit\u00e0 <span class=\"_ _2d\"></span>immateriali<span class=\"_ _30\"></span> <span class=\"_ _2f\"></span>sono <span class=\"_ _2f\"></span>costituite <span class=\"_ _2d\"></span>da <span class=\"_ _2d\"></span>elementi <span class=\"_ _2d\"></span>non <span class=\"_ _2d\"></span>monetari, <span class=\"_ _2f\"></span>identificabili <span class=\"_ _4\"></span>e <span class=\"_ _2f\"></span>privi <span class=\"_ _2f\"></span>di <span class=\"_ _2d\"></span>consistenza <span class=\"_ _2d\"></span>fisica,<span class=\"_ _2ba\"> </span>controllabili <span class=\"_ _4\"></span>e <span class=\"_ _2d\"></span>atti <span class=\"_ _2d\"></span>a <span class=\"_ _2d\"></span>generare <span class=\"_ _4\"></span>benefici <span class=\"_ _2d\"></span>economici <span class=\"_ _4\"></span>futuri. <span class=\"_ _2d\"></span>Tali <span class=\"_ _2d\"></span>elementi <span class=\"_ _4\"></span>sono <span class=\"_ _2d\"></span>rilevati <span class=\"_ _2d\"></span>al <span class=\"_ _4\"></span>co<span class=\"_ _4\"></span>sto <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>acquist<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span>o <span class=\"_ _2d\"></span>di<span class=\"_ _2ba\"> </span>produzione, <span class=\"_ _29\"> </span>comprensiv<span class=\"_ _1\"></span>o <span class=\"_ _29\"> </span>degli <span class=\"_ _29\"> </span>o<span class=\"_ _4\"></span>neri <span class=\"_ _29\"> </span>accessori <span class=\"_ _29\"> </span>di <span class=\"_ _29\"> </span>diretta <span class=\"_ _29\"> </span>imputazione <span class=\"_ _29\"> </span>necess<span class=\"_ _30\"></span>ari <span class=\"_ _3f\"> </span>a <span class=\"_ _29\"> </span>rendere <span class=\"_ _29\"> </span>le <span class=\"_ _29\"> </span>attivit\u00e0<span class=\"_ _2ba\"> </span>disponibili <span class=\"_ _30\"></span>per <span class=\"_ _1\"></span>l\u2019uso<span class=\"ff3\">, <span class=\"_ _30\"></span>al n<span class=\"_ _30\"></span>et<span class=\"_ _4\"></span>to <span class=\"_ _30\"></span>degli a<span class=\"_ _30\"></span>mmortamenti <span class=\"_ _30\"></span>cumulati <span class=\"_ _1\"></span>(ad <span class=\"_ _30\"></span>eccezione <span class=\"_ _1\"></span>delle <span class=\"_ _30\"></span>attivit\u00e0 <span class=\"_ _30\"></span>immateriali <span class=\"_ _30\"></span>a <span class=\"_ _30\"></span>vita u<span class=\"_ _1\"></span>tile<span class=\"_ _2ba\"> </span></span>indefinita) <span class=\"_ _33\"> </span>e  d<span class=\"_ _30\"></span>elle  eventu<span class=\"_ _1\"></span>ali  p<span class=\"_ _1\"></span>erdite <span class=\"_ _33\"> </span>di  v<span class=\"_ _1\"></span>alore. <span class=\"_ _33\"> </span>Le <span class=\"_ _33\"> </span>attivit\u00e0 <span class=\"_ _33\"> </span>immateriali  a<span class=\"_ _1\"></span>cquisite <span class=\"_ _33\"> </span>attravers<span class=\"_ _1\"></span>o  oper<span class=\"_ _1\"></span>azioni <span class=\"_ _33\"> </span>di<span class=\"_ _2ba\"> </span>aggregazione <span class=\"_ _1\"></span>di imprese, <span class=\"ff5\">q<span class=\"_ _30\"></span>uali l\u2019avviamento<span class=\"ff3\">, son<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> iscritte <span class=\"_ _1\"></span>al valor<span class=\"_ _1\"></span>e equo d<span class=\"_ _1\"></span>efinito alla <span class=\"_ _1\"></span>data di acq<span class=\"_ _1\"></span>uisizione, s<span class=\"_ _1\"></span>e<span class=\"_ _2ba\"> </span></span></span>tale <span class=\"_ _4\"></span>valore <span class=\"_ _4\"></span>pu\u00f2 <span class=\"_ _4\"></span>essere <span class=\"_ _4\"></span>determinato <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>modo <span class=\"_ _4\"></span>attendibile. <span class=\"_ _4\"></span>Le <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _4\"></span>immateriali prodotte <span class=\"_ _4\"></span>internamente <span class=\"_ _4\"></span>non<span class=\"_ _2ba\"> </span>sono capitalizzate<span class=\"_ _1\"></span> e si rilevan<span class=\"_ _1\"></span>o nel Conto Economico<span class=\"_ _1\"></span> dell\u2019esercizio in <span class=\"_ _1\"></span>cui sono s<span class=\"ff3\">tate sostenute.<span class=\"_ _2ba\"> </span></span>L\u2019ammortamen<span class=\"_ _1\"></span>to ha <span class=\"_ _4\"></span>inizio nel momento in cui l\u2019attivit\u00e0 \u00e8 disponibile all\u2019uso ed \u00e8 ripartito sistematicamente<span class=\"_ _2ba\"> </span>in relazione alla residu<span class=\"_ _1\"></span>a possibilit\u00e0 di<span class=\"_ _1\"></span> utilizzazione dell<span class=\"_ _1\"></span>a stessa. La vita utile delle<span class=\"_ _1\"></span> attivit\u00e0 immateriali<span class=\"_ _30\"></span> \u00e8<span class=\"_ _4\"></span> valutata c<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>me definita <span class=\"_ _1\"></span>o indefinita.<span class=\"_ _2ba\"> </span>Le attivit\u00e0 i<span class=\"_ _30\"></span>mmateriali a vit<span class=\"_ _1\"></span>a utile definita <span class=\"_ _30\"></span>so<span class=\"_ _4\"></span>no amm<span class=\"_ _1\"></span>ortizzate a <span class=\"_ _1\"></span>quote cos<span class=\"_ _1\"></span>tanti lungo la <span class=\"_ _30\"></span>lo<span class=\"_ _4\"></span>ro vita u<span class=\"_ _1\"></span>tile stimat<span class=\"_ _30\"></span>a<span class=\"_ _2ba\"> </span>e sottoposte a test di recuperabilit\u00e0 (<span class=\"ff6\">impairment test</span><span class=\"ls1f\">) </span>qualora vi siano indicazioni di una possibile perdita di<span class=\"_ _2ba\"> </span>valore.  La <span class=\"_ _37\"> </span>vita <span class=\"_ _37\"> </span>utile  residua  viene <span class=\"_ _37\"> </span>riesaminata  alla  fine <span class=\"_ _37\"> </span>di <span class=\"_ _37\"> </span>ciascun  esercizio  o<span class=\"_ _4\"></span> <span class=\"_ _37\"> </span>pi\u00f9  frequentemente  se<span class=\"_ _2ba\"> </span>necessario. <span class=\"_ _2a\"></span>Le <span class=\"_ _2a\"></span>variazioni <span class=\"_ _2a\"></span>della <span class=\"_ _2a\"></span>v<span class=\"_ _4\"></span>ita <span class=\"_ _2a\"></span>utile <span class=\"_ _2a\"></span>attesa <span class=\"_ _2a\"></span>o <span class=\"_ _34\"></span>dell<span class=\"_ _1\"></span>e <span class=\"_ _34\"></span>modalit\u00e0 <span class=\"_ _2f\"></span>co<span class=\"_ _4\"></span>n <span class=\"_ _2a\"></span>cui <span class=\"_ _2a\"></span>i <span class=\"_ _34\"> </span>futuri <span class=\"_ _2a\"></span>benefici <span class=\"_ _2a\"></span>economici <span class=\"_ _2a\"></span>l<span class=\"_ _4\"></span>egati<span class=\"_ _2ba\"> </span>all\u2019attivit\u00e0 imma<span class=\"_ _1\"></span>teriale sono conseguiti da<span class=\"_ _1\"></span>l Gruppo vengono rile<span class=\"_ _1\"></span>vate modificand<span class=\"_ _1\"></span>o il periodo e/o il metodo d<span class=\"_ _1\"></span>i<span class=\"_ _2ba\"> </span>ammortament<span class=\"_ _1\"></span>o e trattate co<span class=\"_ _1\"></span>me modifiche delle s<span class=\"_ _1\"></span>time contabili. Gli utili <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>perdite <span class=\"_ _4\"></span>derivan<span class=\"_ _1\"></span>ti <span class=\"_ _4\"></span>dall\u2019alienazione di <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>bene immateriale <span class=\"_ _4\"></span>sono misurati <span class=\"_ _4\"></span>come <span class=\"_ _4\"></span>la differenza <span class=\"_ _4\"></span>fra il<span class=\"_ _2ba\"> </span>ricavo  ne<span class=\"_ _1\"></span>tto  di <span class=\"_ _33\"> </span>vendita  e<span class=\"_ _1\"></span>  il <span class=\"_ _33\"> </span>valore  contabi<span class=\"_ _1\"></span>le  del <span class=\"_ _33\"> </span>bene  e <span class=\"_ _33\"> </span>sono  ril<span class=\"_ _1\"></span>evati  a  conto  ec<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>nomico <span class=\"_ _33\"> </span>al  moment<span class=\"_ _1\"></span>o<span class=\"_ _2ba\"> </span>dell\u2019alienazione.<span class=\"ff3\"> La <span class=\"_ _1\"></span>valutazione viene<span class=\"_ _1\"></span> effettuata consid<span class=\"_ _1\"></span>erando i principi <span class=\"ff5\">definiti ne<span class=\"_ _1\"></span>ll\u2019IFRS 15.<span class=\"_ _2ba\"> </span></span></span>Le <span class=\"_ _2d\"></span>attivit\u00e0 <span class=\"_ _4\"></span>immateriali <span class=\"_ _2d\"></span>con <span class=\"_ _4\"></span>vita <span class=\"_ _2d\"></span>utile <span class=\"_ _2d\"></span>indefinita <span class=\"_ _4\"></span>non <span class=\"_ _2d\"></span>sono <span class=\"_ _2d\"></span>assoggetta<span class=\"_ _1\"></span>te <span class=\"_ _2d\"></span>ad <span class=\"_ _2d\"></span>ammortam<span class=\"_ _1\"></span>ento <span class=\"_ _2d\"></span>sistematico <span class=\"_ _4\"></span>bens\u00ec<span class=\"_ _2ba\"> </span>ad <span class=\"_ _2d\"></span>una <span class=\"_ _2f\"></span>valutazione <span class=\"_ _2d\"></span>almeno <span class=\"_ _2d\"></span>annuale <span class=\"_ _2d\"></span>volta <span class=\"_ _2d\"></span>a <span class=\"_ _2d\"></span>individuare <span class=\"_ _2d\"></span>eventuali <span class=\"_ _2d\"></span>perdite <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>v<span class=\"_ _4\"></span>alore <span class=\"_ _2d\"></span>(<span class=\"ff6\">impairment <span class=\"_ _2d\"></span>test</span>), <span class=\"_ _2d\"></span>sia <span class=\"_ _2f\"></span>a<span class=\"_ _2ba\"> </span>livello <span class=\"_ _2d\"></span>individuale <span class=\"_ _2d\"></span>sia <span class=\"_ _2f\"></span>a <span class=\"_ _2d\"></span>livello <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>unit\u00e0 <span class=\"_ _2f\"></span>generatrice<span class=\"_ _1\"></span> <span class=\"_ _2f\"></span>di <span class=\"_ _2d\"></span>flussi <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>cassa. <span class=\"_ _2f\"></span>L\u2019eventuale<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>cambiamento <span class=\"_ _2d\"></span>da <span class=\"_ _2d\"></span>v<span class=\"_ _4\"></span>ita <span class=\"_ _2d\"></span>utile<span class=\"_ _2ba\"> </span>indefinita a vita utile<span class=\"_ _30\"></span> definita viene applicato su<span class=\"_ _1\"></span> base prospettica. Il <span class=\"_ _4\"></span>Gruppo <span class=\"_ _2d\"></span>non <span class=\"_ _4\"></span>iscrive <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>vita <span class=\"_ _2d\"></span>util<span class=\"_ _1\"></span>e <span class=\"_ _2d\"></span>indefinita<span class=\"_ _30\"></span> <span class=\"_ _2d\"></span>ad <span class=\"_ _4\"></span>eccezione <span class=\"_ _4\"></span>dell\u2019Avviamento<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>derivante <span class=\"_ _2d\"></span><span class=\"ff3\">da <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>perazioni <span class=\"_ _4\"></span>di<span class=\"_ _2ba\"> </span></span>aggregazione aziend<span class=\"_ _1\"></span>ale.<span class=\"_ _2ba\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-660": {
   "value": "Attivit\u00e0 immateriali<span class=\"_ _2ba\"> </span>Le <span class=\"_ _2f\"></span>Attivit\u00e0 <span class=\"_ _2d\"></span>immateriali<span class=\"_ _30\"></span> <span class=\"_ _2f\"></span>sono <span class=\"_ _2f\"></span>costituite <span class=\"_ _2d\"></span>da <span class=\"_ _2d\"></span>elementi <span class=\"_ _2d\"></span>non <span class=\"_ _2d\"></span>monetari, <span class=\"_ _2f\"></span>identificabili <span class=\"_ _4\"></span>e <span class=\"_ _2f\"></span>privi <span class=\"_ _2f\"></span>di <span class=\"_ _2d\"></span>consistenza <span class=\"_ _2d\"></span>fisica,<span class=\"_ _2ba\"> </span>controllabili <span class=\"_ _4\"></span>e <span class=\"_ _2d\"></span>atti <span class=\"_ _2d\"></span>a <span class=\"_ _2d\"></span>generare <span class=\"_ _4\"></span>benefici <span class=\"_ _2d\"></span>economici <span class=\"_ _4\"></span>futuri. <span class=\"_ _2d\"></span>Tali <span class=\"_ _2d\"></span>elementi <span class=\"_ _4\"></span>sono <span class=\"_ _2d\"></span>rilevati <span class=\"_ _2d\"></span>al <span class=\"_ _4\"></span>co<span class=\"_ _4\"></span>sto <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>acquist<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span>o <span class=\"_ _2d\"></span>di<span class=\"_ _2ba\"> </span>produzione, <span class=\"_ _29\"> </span>comprensiv<span class=\"_ _1\"></span>o <span class=\"_ _29\"> </span>degli <span class=\"_ _29\"> </span>o<span class=\"_ _4\"></span>neri <span class=\"_ _29\"> </span>accessori <span class=\"_ _29\"> </span>di <span class=\"_ _29\"> </span>diretta <span class=\"_ _29\"> </span>imputazione <span class=\"_ _29\"> </span>necess<span class=\"_ _30\"></span>ari <span class=\"_ _3f\"> </span>a <span class=\"_ _29\"> </span>rendere <span class=\"_ _29\"> </span>le <span class=\"_ _29\"> </span>attivit\u00e0<span class=\"_ _2ba\"> </span>disponibili <span class=\"_ _30\"></span>per <span class=\"_ _1\"></span>l\u2019uso<span class=\"ff3\">, <span class=\"_ _30\"></span>al n<span class=\"_ _30\"></span>et<span class=\"_ _4\"></span>to <span class=\"_ _30\"></span>degli a<span class=\"_ _30\"></span>mmortamenti <span class=\"_ _30\"></span>cumulati <span class=\"_ _1\"></span>(ad <span class=\"_ _30\"></span>eccezione <span class=\"_ _1\"></span>delle <span class=\"_ _30\"></span>attivit\u00e0 <span class=\"_ _30\"></span>immateriali <span class=\"_ _30\"></span>a <span class=\"_ _30\"></span>vita u<span class=\"_ _1\"></span>tile<span class=\"_ _2ba\"> </span></span>indefinita) <span class=\"_ _33\"> </span>e  d<span class=\"_ _30\"></span>elle  eventu<span class=\"_ _1\"></span>ali  p<span class=\"_ _1\"></span>erdite <span class=\"_ _33\"> </span>di  v<span class=\"_ _1\"></span>alore. <span class=\"_ _33\"> </span>Le <span class=\"_ _33\"> </span>attivit\u00e0 <span class=\"_ _33\"> </span>immateriali  a<span class=\"_ _1\"></span>cquisite <span class=\"_ _33\"> </span>attravers<span class=\"_ _1\"></span>o  oper<span class=\"_ _1\"></span>azioni <span class=\"_ _33\"> </span>di<span class=\"_ _2ba\"> </span>aggregazione <span class=\"_ _1\"></span>di imprese, <span class=\"ff5\">q<span class=\"_ _30\"></span>uali l\u2019avviamento<span class=\"ff3\">, son<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> iscritte <span class=\"_ _1\"></span>al valor<span class=\"_ _1\"></span>e equo d<span class=\"_ _1\"></span>efinito alla <span class=\"_ _1\"></span>data di acq<span class=\"_ _1\"></span>uisizione, s<span class=\"_ _1\"></span>e<span class=\"_ _2ba\"> </span></span></span>tale <span class=\"_ _4\"></span>valore <span class=\"_ _4\"></span>pu\u00f2 <span class=\"_ _4\"></span>essere <span class=\"_ _4\"></span>determinato <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>modo <span class=\"_ _4\"></span>attendibile. <span class=\"_ _4\"></span>Le <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _4\"></span>immateriali prodotte <span class=\"_ _4\"></span>internamente <span class=\"_ _4\"></span>non<span class=\"_ _2ba\"> </span>sono capitalizzate<span class=\"_ _1\"></span> e si rilevan<span class=\"_ _1\"></span>o nel Conto Economico<span class=\"_ _1\"></span> dell\u2019esercizio in <span class=\"_ _1\"></span>cui sono s<span class=\"ff3\">tate sostenute.<span class=\"_ _2ba\"> </span></span>L\u2019ammortamen<span class=\"_ _1\"></span>to ha <span class=\"_ _4\"></span>inizio nel momento in cui l\u2019attivit\u00e0 \u00e8 disponibile all\u2019uso ed \u00e8 ripartito sistematicamente<span class=\"_ _2ba\"> </span>in relazione alla residu<span class=\"_ _1\"></span>a possibilit\u00e0 di<span class=\"_ _1\"></span> utilizzazione dell<span class=\"_ _1\"></span>a stessa. La vita utile delle<span class=\"_ _1\"></span> attivit\u00e0 immateriali<span class=\"_ _30\"></span> \u00e8<span class=\"_ _4\"></span> valutata c<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>me definita <span class=\"_ _1\"></span>o indefinita.<span class=\"_ _2ba\"> </span>Le attivit\u00e0 i<span class=\"_ _30\"></span>mmateriali a vit<span class=\"_ _1\"></span>a utile definita <span class=\"_ _30\"></span>so<span class=\"_ _4\"></span>no amm<span class=\"_ _1\"></span>ortizzate a <span class=\"_ _1\"></span>quote cos<span class=\"_ _1\"></span>tanti lungo la <span class=\"_ _30\"></span>lo<span class=\"_ _4\"></span>ro vita u<span class=\"_ _1\"></span>tile stimat<span class=\"_ _30\"></span>a<span class=\"_ _2ba\"> </span>e sottoposte a test di recuperabilit\u00e0 (<span class=\"ff6\">impairment test</span><span class=\"ls1f\">) </span>qualora vi siano indicazioni di una possibile perdita di<span class=\"_ _2ba\"> </span>valore.  La <span class=\"_ _37\"> </span>vita <span class=\"_ _37\"> </span>utile  residua  viene <span class=\"_ _37\"> </span>riesaminata  alla  fine <span class=\"_ _37\"> </span>di <span class=\"_ _37\"> </span>ciascun  esercizio  o<span class=\"_ _4\"></span> <span class=\"_ _37\"> </span>pi\u00f9  frequentemente  se<span class=\"_ _2ba\"> </span>necessario. <span class=\"_ _2a\"></span>Le <span class=\"_ _2a\"></span>variazioni <span class=\"_ _2a\"></span>della <span class=\"_ _2a\"></span>v<span class=\"_ _4\"></span>ita <span class=\"_ _2a\"></span>utile <span class=\"_ _2a\"></span>attesa <span class=\"_ _2a\"></span>o <span class=\"_ _34\"></span>dell<span class=\"_ _1\"></span>e <span class=\"_ _34\"></span>modalit\u00e0 <span class=\"_ _2f\"></span>co<span class=\"_ _4\"></span>n <span class=\"_ _2a\"></span>cui <span class=\"_ _2a\"></span>i <span class=\"_ _34\"> </span>futuri <span class=\"_ _2a\"></span>benefici <span class=\"_ _2a\"></span>economici <span class=\"_ _2a\"></span>l<span class=\"_ _4\"></span>egati<span class=\"_ _2ba\"> </span>all\u2019attivit\u00e0 imma<span class=\"_ _1\"></span>teriale sono conseguiti da<span class=\"_ _1\"></span>l Gruppo vengono rile<span class=\"_ _1\"></span>vate modificand<span class=\"_ _1\"></span>o il periodo e/o il metodo d<span class=\"_ _1\"></span>i<span class=\"_ _2ba\"> </span>ammortament<span class=\"_ _1\"></span>o e trattate co<span class=\"_ _1\"></span>me modifiche delle s<span class=\"_ _1\"></span>time contabili. Gli utili <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>perdite <span class=\"_ _4\"></span>derivan<span class=\"_ _1\"></span>ti <span class=\"_ _4\"></span>dall\u2019alienazione di <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>bene immateriale <span class=\"_ _4\"></span>sono misurati <span class=\"_ _4\"></span>come <span class=\"_ _4\"></span>la differenza <span class=\"_ _4\"></span>fra il<span class=\"_ _2ba\"> </span>ricavo  ne<span class=\"_ _1\"></span>tto  di <span class=\"_ _33\"> </span>vendita  e<span class=\"_ _1\"></span>  il <span class=\"_ _33\"> </span>valore  contabi<span class=\"_ _1\"></span>le  del <span class=\"_ _33\"> </span>bene  e <span class=\"_ _33\"> </span>sono  ril<span class=\"_ _1\"></span>evati  a  conto  ec<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>nomico <span class=\"_ _33\"> </span>al  moment<span class=\"_ _1\"></span>o<span class=\"_ _2ba\"> </span>dell\u2019alienazione.<span class=\"ff3\"> La <span class=\"_ _1\"></span>valutazione viene<span class=\"_ _1\"></span> effettuata consid<span class=\"_ _1\"></span>erando i principi <span class=\"ff5\">definiti ne<span class=\"_ _1\"></span>ll\u2019IFRS 15.<span class=\"_ _2ba\"> </span></span></span>Le <span class=\"_ _2d\"></span>attivit\u00e0 <span class=\"_ _4\"></span>immateriali <span class=\"_ _2d\"></span>con <span class=\"_ _4\"></span>vita <span class=\"_ _2d\"></span>utile <span class=\"_ _2d\"></span>indefinita <span class=\"_ _4\"></span>non <span class=\"_ _2d\"></span>sono <span class=\"_ _2d\"></span>assoggetta<span class=\"_ _1\"></span>te <span class=\"_ _2d\"></span>ad <span class=\"_ _2d\"></span>ammortam<span class=\"_ _1\"></span>ento <span class=\"_ _2d\"></span>sistematico <span class=\"_ _4\"></span>bens\u00ec<span class=\"_ _2ba\"> </span>ad <span class=\"_ _2d\"></span>una <span class=\"_ _2f\"></span>valutazione <span class=\"_ _2d\"></span>almeno <span class=\"_ _2d\"></span>annuale <span class=\"_ _2d\"></span>volta <span class=\"_ _2d\"></span>a <span class=\"_ _2d\"></span>individuare <span class=\"_ _2d\"></span>eventuali <span class=\"_ _2d\"></span>perdite <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>v<span class=\"_ _4\"></span>alore <span class=\"_ _2d\"></span>(<span class=\"ff6\">impairment <span class=\"_ _2d\"></span>test</span>), <span class=\"_ _2d\"></span>sia <span class=\"_ _2f\"></span>a<span class=\"_ _2ba\"> </span>livello <span class=\"_ _2d\"></span>individuale <span class=\"_ _2d\"></span>sia <span class=\"_ _2f\"></span>a <span class=\"_ _2d\"></span>livello <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>unit\u00e0 <span class=\"_ _2f\"></span>generatrice<span class=\"_ _1\"></span> <span class=\"_ _2f\"></span>di <span class=\"_ _2d\"></span>flussi <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>cassa. <span class=\"_ _2f\"></span>L\u2019eventuale<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>cambiamento <span class=\"_ _2d\"></span>da <span class=\"_ _2d\"></span>v<span class=\"_ _4\"></span>ita <span class=\"_ _2d\"></span>utile<span class=\"_ _2ba\"> </span>indefinita a vita utile<span class=\"_ _30\"></span> definita viene applicato su<span class=\"_ _1\"></span> base prospettica. Il <span class=\"_ _4\"></span>Gruppo <span class=\"_ _2d\"></span>non <span class=\"_ _4\"></span>iscrive <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>vita <span class=\"_ _2d\"></span>util<span class=\"_ _1\"></span>e <span class=\"_ _2d\"></span>indefinita<span class=\"_ _30\"></span> <span class=\"_ _2d\"></span>ad <span class=\"_ _4\"></span>eccezione <span class=\"_ _4\"></span>dell\u2019Avviamento<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>derivante <span class=\"_ _2d\"></span><span class=\"ff3\">da <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>perazioni <span class=\"_ _4\"></span>di<span class=\"_ _2ba\"> </span></span>aggregazione aziend<span class=\"_ _1\"></span>ale.<span class=\"_ _2ba\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-614": {
   "value": "Rimanenze  Le rimanenze, rappresentate essenzialmente da parti di ricambio relative agli impianti ed apparecchiature  per il controllo del traffico aereo, sono iscritte al minore tra il costo ed il valore netto di realizzo. Il costo \u00e8  determinato in base alla formula del costo medio ponderato, che include gli oneri accessori di competenza. Tali  rimanenze,  se  non  pi\u00f9  utilizzabili  in  quanto  obsolete,  vengono  svalutate  tramite  stanziamento  nell\u2019apposito fondo svalutazione magazzino a rettifica diretta del valore dell\u2019attivo. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-616": {
   "value": "Partecipazioni in altr<span class=\"_ _1\"></span>e imprese Le <span class=\"_ _4\"></span>partecipazioni <span class=\"_ _4\"></span>in altre <span class=\"_ _4\"></span>imprese, <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>rappresentano strumenti <span class=\"_ _4\"></span>rappresentati<span class=\"_ _1\"></span>vi <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>capitale <span class=\"_ _2d\"></span>sono v<span class=\"_ _4\"></span>alutate al<span class=\"_ _2ba\"> </span>fair value<span class=\"ff3 ls10\">. </span>Il <span class=\"_ _4\"></span>Gruppo <span class=\"_ _2d\"></span>ha <span class=\"_ _4\"></span>scelto <span class=\"_ _2d\"></span>irrevocabilment<span class=\"_ _1\"></span>e <span class=\"_ _2d\"></span>di <span class=\"_ _4\"></span>imputare <span class=\"_ _2d\"></span>le <span class=\"_ _4\"></span>variazioni <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span><span class=\"ff6\">fair <span class=\"_ _2d\"></span>value</span> <span class=\"_ _4\"></span>tra <span class=\"_ _2d\"></span>le <span class=\"_ _4\"></span>altre <span class=\"_ _2d\"></span>componenti <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>co<span class=\"_ _4\"></span>nto<span class=\"_ _2ba\"> </span>economico c<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>mplessivo, <span class=\"_ _30\"></span>ovvero in una <span class=\"_ _1\"></span>specifica ris<span class=\"_ _30\"></span>erva di patrimoni<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> netto, <span class=\"_ _30\"></span>senza rigiro a<span class=\"_ _1\"></span> conto <span class=\"_ _1\"></span>economico.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-617": {
   "value": "Attivit\u00e0 finanziar<span class=\"_ _1\"></span>ie Al <span class=\"_ _4\"></span>momento <span class=\"_ _4\"></span>della rilevazione <span class=\"_ _4\"></span>iniziale, <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _4\"></span>finanziarie <span class=\"_ _4\"></span>sono <span class=\"_ _4\"></span>classificate, <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>seconda <span class=\"_ _4\"></span>dei casi, <span class=\"_ _2d\"></span>in <span class=\"_ _4\"></span>base <span class=\"_ _4\"></span>alle<span class=\"_ _2ba\"> </span>successive <span class=\"_ _4\"></span>modalit\u00e0 <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>misurazione, <span class=\"_ _4\"></span>cio\u00e8: <span class=\"_ _2d\"></span>al <span class=\"_ _2d\"></span><span class=\"ff6\">costo <span class=\"_ _4\"></span>ammortizzato</span>, <span class=\"_ _4\"></span>al <span class=\"_ _2d\"></span><span class=\"ff6\">fair <span class=\"_ _4\"></span>value</span> <span class=\"_ _2d\"></span>rilevato <span class=\"_ _4\"></span>nel <span class=\"_ _2d\"></span>cont<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span>economico<span class=\"_ _2ba\"> </span>complessivo <span class=\"_ _4\"></span>(OCI) <span class=\"_ _2d\"></span>e <span class=\"_ _4\"></span>al <span class=\"_ _2d\"></span><span class=\"ff6\">fair <span class=\"_ _4\"></span>value</span> <span class=\"_ _2d\"></span>rilevato <span class=\"_ _4\"></span>nel <span class=\"_ _2d\"></span>conto <span class=\"_ _4\"></span>economico. <span class=\"_ _2d\"></span>La <span class=\"_ _4\"></span>classificazione <span class=\"_ _4\"></span>delle <span class=\"_ _2d\"></span>attivit\u00e0 <span class=\"_ _4\"></span>finanziarie <span class=\"_ _4\"></span>al<span class=\"_ _2ba\"> </span>momento <span class=\"_ _4\"></span>della <span class=\"_ _2d\"></span>rilevazi<span class=\"_ _1\"></span>one <span class=\"_ _2d\"></span>iniziale <span class=\"_ _4\"></span>dipende <span class=\"_ _2d\"></span>dalle<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>caratteristi<span class=\"_ _30\"></span>che <span class=\"_ _2d\"></span>dei <span class=\"_ _2d\"></span>flussi <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>cassa <span class=\"_ _4\"></span>contrattuali <span class=\"_ _2d\"></span>delle <span class=\"_ _4\"></span>attivit\u00e0<span class=\"_ _2ba\"> </span>finanziarie <span class=\"_ _33\"> </span>e  dal <span class=\"_ _33\"> </span>modello  d<span class=\"_ _1\"></span>i  business  che <span class=\"_ _33\"> </span>il  Gruppo<span class=\"_ _1\"></span>  usa  p<span class=\"_ _1\"></span>er  la <span class=\"_ _33\"> </span>loro  gestione.<span class=\"_ _1\"></span>  Ad  e<span class=\"_ _1\"></span>ccezione <span class=\"_ _33\"> </span>dei  crediti<span class=\"_ _2ba\"> </span>commerciali <span class=\"_ _2a\"></span>che <span class=\"_ _34\"> </span>non <span class=\"_ _2a\"></span>contengono <span class=\"_ _34\"> </span>una <span class=\"_ _2a\"></span>componente <span class=\"_ _2a\"></span>di <span class=\"_ _34\"> </span>finanziamento <span class=\"_ _2a\"></span>significativa, <span class=\"_ _34\"></span>il <span class=\"_ _2a\"></span>Gruppo <span class=\"_ _34\"></span>inizial<span class=\"_ _1\"></span>mente<span class=\"_ _2ba\"> </span>valuta <span class=\"_ _2f\"></span>un'attivit\u00e0 <span class=\"_ _2f\"></span>finanziaria <span class=\"_ _2f\"></span>al <span class=\"_ _2f\"></span>suo <span class=\"_ _2a\"></span><span class=\"ff6\">fair <span class=\"_ _2f\"></span>value</span> <span class=\"_ _2f\"></span>incrementato <span class=\"_ _2f\"></span>dai <span class=\"_ _2f\"></span>costi <span class=\"_ _2f\"></span>di <span class=\"_ _2a\"></span>transazio<span class=\"_ _1\"></span>ne, <span class=\"_ _2f\"></span>nel <span class=\"_ _2f\"></span>caso <span class=\"_ _2a\"></span>di <span class=\"_ _2f\"></span>un'attivit\u00e0<span class=\"_ _2ba\"> </span>finanziaria <span class=\"_ _2f\"></span>non <span class=\"_ _2a\"></span>al <span class=\"_ _2a\"></span><span class=\"ff6\">fair <span class=\"_ _2a\"></span>valu<span class=\"_ _1\"></span>e<span class=\"ff3\"> <span class=\"_ _2a\"></span>rilevato <span class=\"_ _2f\"></span>nel <span class=\"_ _2a\"></span>conto <span class=\"_ _2f\"></span>economico. <span class=\"_ _2a\"></span>I <span class=\"_ _2a\"></span>crediti <span class=\"_ _2f\"></span>commerciali<span class=\"_ _1\"></span> <span class=\"_ _2a\"></span>che <span class=\"_ _2a\"></span>non <span class=\"_ _2f\"></span>contengono <span class=\"_ _2a\"></span>una<span class=\"_ _2ba\"> </span></span></span>componente <span class=\"_ _2a\"></span>di <span class=\"_ _34\"></span>finan<span class=\"_ _1\"></span>ziamento <span class=\"_ _2a\"></span>significativa <span class=\"_ _2a\"></span>o <span class=\"_ _2a\"></span>per <span class=\"_ _34\"></span>i <span class=\"_ _2a\"></span>quali <span class=\"_ _2a\"></span>il <span class=\"_ _2a\"></span>Gruppo <span class=\"_ _34\"></span>ha <span class=\"_ _2a\"></span>applicat<span class=\"_ _1\"></span>o <span class=\"_ _2a\"></span>l<span class=\"ff5\">\u2019espediente</span> <span class=\"_ _34\"></span>pratic<span class=\"_ _1\"></span>o <span class=\"_ _2a\"></span>sono<span class=\"_ _2ba\"> </span>valutati al prezzo d<span class=\"_ _1\"></span><span class=\"ff5\">ell\u2019operazione<span class=\"ff3\"> de<span class=\"_ _1\"></span>terminato second<span class=\"_ _1\"></span>o l'IFRS 15. </span></span>Affinch\u00e9 <span class=\"_ _34\"> </span>un'attivit\u00e0 <span class=\"_ _34\"> </span>finanziaria <span class=\"_ _34\"> </span>possa <span class=\"_ _34\"> </span>essere <span class=\"_ _34\"> </span>classificata <span class=\"_ _33\"> </span>e <span class=\"_ _34\"> </span>valutata <span class=\"_ _34\"> </span>al <span class=\"_ _33\"> </span><span class=\"ff6\">costo <span class=\"_ _34\"> </span>ammortizzato</span> <span class=\"_ _34\"> </span>o <span class=\"_ _33\"> </span>al <span class=\"_ _34\"> </span><span class=\"ff6\">fair <span class=\"_ _34\"> </span>value<span class=\"_ _2ba\"> </span></span>rilevato  in  OCI,  deve  gen<span class=\"_ _30\"></span>erare  flussi  finanziari  che  dipendono  sola<span class=\"_ _1\"></span>mente  dal  capitale<span class=\"_ _1\"></span>  e  dagli  interessi<span class=\"_ _2ba\"> </span>sul<span class=\"ff5\">l\u2019importo <span class=\"_ _2d\"></span>del <span class=\"_ _2d\"></span>capitale <span class=\"_ _2f\"></span>da <span class=\"_ _2d\"></span>restituire</span> <span class=\"_ _2d\"></span>(cosiddetto <span class=\"_ _2d\"></span><span class=\"ff6\">S<span class=\"_ _4\"></span>olely <span class=\"_ _2d\"></span>Payments <span class=\"_ _2d\"></span>of <span class=\"_ _2d\"></span>Principal <span class=\"_ _2d\"></span>and <span class=\"_ _2f\"></span>Interest</span> <span class=\"_ _2f\"></span>- <span class=\"_ _2f\"></span>SPPI). <span class=\"_ _2d\"></span>Questa<span class=\"_ _2ba\"> </span>valutazione \u00e8 indica<span class=\"_ _1\"></span>ta come tes<span class=\"_ _1\"></span>t SPPI e viene esegu<span class=\"_ _1\"></span>ita a livello di stru<span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>ento.<span class=\"_ _2ba\"> </span>Il <span class=\"_ _2d\"></span>modello <span class=\"_ _2f\"></span>di <span class=\"_ _2d\"></span>business <span class=\"_ _2d\"></span>del <span class=\"_ _2d\"></span>Gruppo <span class=\"_ _2d\"></span>per <span class=\"_ _2d\"></span>la <span class=\"_ _2d\"></span>gestione <span class=\"_ _2d\"></span>delle <span class=\"_ _2f\"></span>attivit\u00e0 <span class=\"_ _2d\"></span>finanziarie<span class=\"_ _1\"></span> <span class=\"_ _2f\"></span>riguarda <span class=\"_ _2d\"></span>il <span class=\"_ _2d\"></span>modo <span class=\"_ _2f\"></span>in <span class=\"_ _2d\"></span>cui <span class=\"_ _2f\"></span>vengono<span class=\"_ _2ba\"> </span>gesti<span class=\"ls32\">te</span> <span class=\"_ _2f\"></span>le <span class=\"_ _2a\"></span>attivit\u00e0 <span class=\"_ _2f\"></span>finanziarie <span class=\"_ _2f\"></span>al <span class=\"_ _2a\"></span>fine <span class=\"_ _2a\"></span>di <span class=\"_ _2f\"></span>generare <span class=\"_ _2a\"></span>flussi <span class=\"_ _2f\"></span>finanziari. <span class=\"_ _2f\"></span>Il <span class=\"_ _2a\"></span>modello <span class=\"_ _2f\"></span>aziendale <span class=\"_ _2a\"></span>determina <span class=\"_ _2d\"></span>se <span class=\"_ _2a\"></span>i <span class=\"_ _2a\"></span>flussi<span class=\"_ _2ba\"> </span>finanziari <span class=\"_ _4\"></span>deriveranno <span class=\"_ _2d\"></span>dalla <span class=\"_ _4\"></span>racco<span class=\"_ _4\"></span>lta <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>flussi <span class=\"_ _4\"></span>finanziari <span class=\"_ _2d\"></span>contrattuali, <span class=\"_ _4\"></span>dalla <span class=\"_ _2d\"></span>vendita <span class=\"_ _2d\"></span>delle <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _2d\"></span>finanziarie <span class=\"_ _2d\"></span>o<span class=\"_ _2ba\"> </span>da entrambi. Il Grupp<span class=\"_ _1\"></span>o detiene le proprie<span class=\"_ _30\"></span> attivit\u00e0 finanziarie fino a scad<span class=\"_ _1\"></span>enza.<span class=\"_ _2ba\"> </span>Ai <span class=\"_ _2d\"></span>fini <span class=\"_ _4\"></span>della <span class=\"_ _2d\"></span>valutazione <span class=\"_ _2d\"></span>successi<span class=\"_ _1\"></span>va, <span class=\"_ _2d\"></span>le <span class=\"_ _2d\"></span>attivit\u00e0 <span class=\"_ _4\"></span>finanziarie <span class=\"_ _2d\"></span>possono <span class=\"_ _4\"></span>essere <span class=\"_ _2d\"></span>classificate <span class=\"_ _2d\"></span>in <span class=\"_ _4\"></span>quattro <span class=\"_ _2d\"></span>categorie <span class=\"_ _2d\"></span>in<span class=\"_ _2ba\"> </span>accordo <span class=\"_ _1\"></span>con IF<span class=\"_ _1\"></span>RS 9: <span class=\"_ _1\"></span>i) Atti<span class=\"_ _30\"></span>v<span class=\"_ _4\"></span>it\u00e0 <span class=\"_ _1\"></span>finanziarie <span class=\"_ _30\"></span>al costo <span class=\"_ _1\"></span>ammortizzat<span class=\"_ _1\"></span>o (strumenti <span class=\"_ _30\"></span>di debi<span class=\"_ _1\"></span>to); ii) <span class=\"_ _30\"></span>Attivit\u00e0 finan<span class=\"_ _1\"></span>ziarie al<span class=\"_ _2ba\"> </span>fair value<span class=\"ff3\"> <span class=\"_ _4\"></span>rilevate nel <span class=\"_ _4\"></span>conto economico complessiv<span class=\"_ _1\"></span>o con <span class=\"_ _4\"></span>riclassifica degli utili <span class=\"_ _4\"></span>e perdite cumulate (strumenti<span class=\"_ _2ba\"> </span></span>di <span class=\"_ _1\"></span>debito); ii<span class=\"_ _1\"></span>i) <span class=\"_ _1\"></span>Attivit\u00e0 <span class=\"_ _30\"></span>finanziarie al <span class=\"_ _30\"></span><span class=\"ff6\">fair value<span class=\"ff3\"> <span class=\"_ _30\"></span>rilevato <span class=\"_ _30\"></span>nel conto <span class=\"_ _30\"></span>economico <span class=\"_ _1\"></span>complessivo <span class=\"_ _30\"></span>senza rig<span class=\"_ _1\"></span>iro d<span class=\"_ _1\"></span>egli u<span class=\"_ _1\"></span>tili<span class=\"_ _2ba\"> </span></span></span>e <span class=\"_ _37\"> </span>perdite <span class=\"_ _37\"> </span>cumulate <span class=\"_ _37\"> </span>nel <span class=\"_ _37\"> </span>momento <span class=\"_ _37\"> </span>dell\u2019eliminazione  (strumenti <span class=\"_ _37\"> </span>rappresentativi <span class=\"_ _37\"> </span>di <span class=\"_ _37\"> </span>capitale); <span class=\"_ _37\"> </span>iv) <span class=\"_ _37\"> </span>Attivit\u00e0<span class=\"_ _2ba\"> </span>finanziarie al <span class=\"ff6\">fair value<span class=\"_ _30\"></span><span class=\"ff3\"> <span class=\"_ _4\"></span>rilevate a cont<span class=\"_ _1\"></span>o economico. </span></span>Il Gruppo iscrive princip<span class=\"_ _1\"></span>almente l<span class=\"_ _1\"></span>e tipologie di atti<span class=\"_ _1\"></span>vit\u00e0 finanz<span class=\"_ _1\"></span>iarie descritte ai punti i) e iii)<span class=\"_ _30\"></span> sopra riportate.<span class=\"_ _2ba\"> </span>Il <span class=\"_ _1\"></span>Gruppo valuta<span class=\"_ _30\"></span> le <span class=\"ff6\">at<span class=\"_ _1\"></span>tivit\u00e0 f<span class=\"_ _30\"></span>inanziarie al <span class=\"_ _30\"></span>costo ammo<span class=\"_ _1\"></span>rtizzato<span class=\"ff3\"> <span class=\"_ _1\"></span>se entra<span class=\"_ _1\"></span>mbi i <span class=\"_ _30\"></span>seguenti <span class=\"_ _30\"></span>requisiti sono <span class=\"_ _30\"></span>soddisfatti:<span class=\"_ _2ba\"> </span></span></span>\u2022<span class=\"ffb\"> <span class=\"_ _176\"> </span><span class=\"ff3 fs4 fc0\">l'attivit\u00e0 <span class=\"_ _2a\"></span>finanziar<span class=\"_ _1\"></span>ia <span class=\"_ _2a\"></span>\u00e8 <span class=\"_ _2a\"></span>poss<span class=\"_ _1\"></span>eduta <span class=\"_ _2a\"></span>nel <span class=\"_ _2f\"></span>quadro <span class=\"_ _2a\"></span>di <span class=\"_ _2a\"></span>un <span class=\"_ _2f\"></span>modello <span class=\"_ _2a\"></span>di <span class=\"_ _2a\"></span>business <span class=\"_ _2f\"></span>il <span class=\"_ _2a\"></span>cui <span class=\"_ _2a\"></span>obiettivo <span class=\"_ _2f\"></span>\u00e8 <span class=\"_ _2a\"></span>il <span class=\"_ _2a\"></span>possesso <span class=\"_ _2f\"></span>di<span class=\"_ _2ba\"> </span></span></span>attivit\u00e0 finanziarie fin<span class=\"_ _1\"></span>alizzato alla<span class=\"_ _1\"></span> raccolta dei flussi fin<span class=\"_ _30\"></span>anziari contrattuali e<span class=\"_ _2ba\"> </span>\u2022<span class=\"ffb\"> <span class=\"_ _176\"> </span><span class=\"ff3 fs4 fc0\">i termini <span class=\"_ _30\"></span>contrattuali <span class=\"_ _30\"></span>dell'attivit\u00e0 finan<span class=\"_ _1\"></span>ziaria <span class=\"_ _1\"></span>prevedono <span class=\"_ _30\"></span>a determinate <span class=\"_ _30\"></span>date flussi <span class=\"_ _30\"></span>finanziari <span class=\"_ _1\"></span>rappresentati<span class=\"_ _2ba\"> </span></span></span>unicamente da paga<span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>enti del capitale<span class=\"_ _1\"></span> e dell'interesse<span class=\"_ _30\"></span> sull'importo del capitale d<span class=\"_ _1\"></span>a restituire.<span class=\"_ _2ba\"> </span>Le <span class=\"_ _d5\"> </span>attivit\u00e0 <span class=\"_ _d6\"> </span>finanziarie <span class=\"_ _d6\"> </span>al <span class=\"_ _d5\"> </span>costo <span class=\"_ _d5\"> </span>ammortizzat<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> <span class=\"_ _d5\"> </span>sono <span class=\"_ _d6\"> </span>successivamente <span class=\"_ _d6\"> </span>valutate <span class=\"_ _d6\"> </span>utilizzando <span class=\"_ _d5\"> </span>il <span class=\"_ _d6\"> </span>criterio<span class=\"_ _2ba\"> </span>dell\u2019interesse  eff<span class=\"_ _30\"></span>et<span class=\"_ _4\"></span>tivo  e <span class=\"_ _33\"> </span>sono  soggette  ad<span class=\"_ _1\"></span>  <span class=\"ff6\">impairment.  <span class=\"ff3\">Gli<span class=\"_ _1\"></span>  utili  e  le<span class=\"_ _30\"></span>  perdite  vengono  ril<span class=\"_ _1\"></span>evate  a <span class=\"_ _33\"> </span>conto<span class=\"_ _2ba\"> </span></span></span>economico  quando  l\u2019attivi<span class=\"_ _1\"></span>t\u00e0  \u00e8 <span class=\"_ _37\"> </span>eliminata,  modific<span class=\"_ _1\"></span>ata  o  rivalutata.  Nell\u2019ambito  del  <span class=\"ff3\">Bilancio <span class=\"_ _37\"> </span>Consolidat<span class=\"_ _1\"></span>o,<span class=\"_ _2ba\"> </span></span>rientrano <span class=\"_ _2a\"></span>nella <span class=\"_ _2a\"></span>categoria <span class=\"_ _2a\"></span>attivit\u00e0 <span class=\"_ _2a\"></span>finanziarie <span class=\"_ _2a\"></span>al <span class=\"_ _2a\"></span>costo <span class=\"_ _2a\"></span>ammortizzato <span class=\"_ _2a\"></span>le <span class=\"_ _34\"></span>s<span class=\"_ _1\"></span>eguenti <span class=\"_ _2a\"></span>voci <span class=\"_ _2a\"></span>di <span class=\"_ _34\"></span>bilanci<span class=\"_ _1\"></span>o: <span class=\"_ _34\"></span>le <span class=\"_ _2a\"></span>attivit<span class=\"_ _30\"></span>\u00e0<span class=\"_ _2ba\"> </span>finanziare correnti e<span class=\"_ _30\"></span> no<span class=\"_ _4\"></span>n correnti, i cr<span class=\"_ _30\"></span>editi commerciali correnti e<span class=\"_ _1\"></span> non e le altre a<span class=\"_ _1\"></span>ttivit\u00e0 correnti e n<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>n.<span class=\"_ _2ba\"> </span>Per  le  <span class=\"ff6\">attivit\u00e0  fin<span class=\"_ _1\"></span>anziarie <span class=\"_ _33\"> </span>al  fair  value  rilevat<span class=\"_ _1\"></span>e  nel  conto  econ<span class=\"_ _1\"></span>omico  comples<span class=\"_ _1\"></span>sivo<span class=\"ff3\">  riguardanti  strumenti<span class=\"_ _2ba\"> </span></span></span>rappresentativi <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>capitale, <span class=\"_ _2d\"></span>il <span class=\"_ _2d\"></span>Gruppo <span class=\"_ _2f\"></span>ha <span class=\"_ _2d\"></span>effettuato <span class=\"_ _2d\"></span>la <span class=\"_ _2f\"></span>scelta <span class=\"_ _2d\"></span>irrevocabile, <span class=\"_ _2d\"></span>in <span class=\"_ _2d\"></span>sede <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>prima <span class=\"_ _2d\"></span>applicazione<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>del<span class=\"_ _2ba\"> </span>principio IFRS 9, <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>imputare le <span class=\"_ _4\"></span>variazioni di <span class=\"_ _4\"></span><span class=\"ff6\">fair <span class=\"_ _4\"></span>value</span> al <span class=\"_ _4\"></span>conto economico complessivo, essendo soddisfatta<span class=\"_ _2ba\"> </span>la <span class=\"_ _73\"> </span>definizione <span class=\"_ _3c\"> </span>di <span class=\"_ _73\"> </span>strumento <span class=\"_ _3c\"> </span>rappresentativo <span class=\"_ _73\"> </span><span class=\"ff5\">di <span class=\"_ _3c\"> </span>capitale <span class=\"_ _73\"> </span>ai <span class=\"_ _3c\"> </span>sensi <span class=\"_ _73\"> </span>dello <span class=\"_ _73\"> </span>IAS <span class=\"_ _3c\"> </span>32 <span class=\"_ _3c\"> </span>\u201c<span class=\"_ _4\"></span>Strumenti <span class=\"_ _3c\"> </span>finanziari:<span class=\"_ _2ba\"> </span></span>Presentazione\u201d<span class=\"_ _1\"></span> e <span class=\"ff3\">poich\u00e9<span class=\"_ _1\"></span> lo <span class=\"_ _30\"></span>strumento non <span class=\"_ _1\"></span>\u00e8 detenut<span class=\"ls3f\">o <span class=\"_ _30\"></span><span class=\"ls0\">per la neg<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>ziazione. <span class=\"_ _1\"></span>La clas<span class=\"_ _30\"></span>sificazione \u00e8 determin<span class=\"_ _1\"></span>ata <span class=\"ls1e\">a<span class=\"_ _2ba\"> </span></span></span></span></span>livello di singolo s<span class=\"_ _1\"></span>trumento.<span class=\"_ _2ba\"> </span>Gli utili e le perdit<span class=\"_ _1\"></span>e conseguite su tali<span class=\"_ _30\"></span> at<span class=\"_ _4\"></span>tivit\u00e0 finanziarie non <span class=\"_ _30\"></span>v<span class=\"_ _4\"></span>engono mai rigira<span class=\"_ _30\"></span>ti nel conto economico. I  d<span class=\"_ _1\"></span>ividendi  son<span class=\"_ _1\"></span>o  rile<span class=\"_ _1\"></span>vati <span class=\"_ _33\"> </span>come  altri<span class=\"_ _1\"></span>  rica<span class=\"_ _30\"></span>v<span class=\"_ _4\"></span>i  nel <span class=\"_ _33\"> </span>conto<span class=\"_ _1\"></span>  econo<span class=\"_ _1\"></span>mico  qu<span class=\"_ _1\"></span>ando  il <span class=\"_ _33\"> </span>diritto <span class=\"_ _33\"> </span>al <span class=\"_ _33\"> </span>pagamento <span class=\"_ _33\"> </span>\u00e8  stato<span class=\"_ _2ba\"> </span>deliberato, <span class=\"_ _2d\"></span>salvo <span class=\"_ _2d\"></span>quando <span class=\"_ _2f\"></span>il <span class=\"_ _2d\"></span>Gruppo <span class=\"_ _2d\"></span>beneficia <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>tali <span class=\"_ _2f\"></span>proventi <span class=\"_ _2d\"></span>come <span class=\"_ _2d\"></span>recupero <span class=\"_ _2f\"></span>di <span class=\"_ _2d\"></span>parte <span class=\"_ _2d\"></span>del <span class=\"_ _2d\"></span>costo <span class=\"_ _2f\"></span>dell\u2019atti<span class=\"_ _1\"></span>vit\u00e0<span class=\"_ _2ba\"> </span>finanziaria, <span class=\"_ _4\"></span>nel <span class=\"_ _4\"></span>qual <span class=\"_ _2d\"></span>caso <span class=\"_ _4\"></span>tali <span class=\"_ _4\"></span>utili <span class=\"_ _2d\"></span>sono <span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>ilevati <span class=\"_ _4\"></span>in <span class=\"_ _2d\"></span>OCI. <span class=\"_ _4\"></span>Gli <span class=\"_ _2d\"></span>strumenti <span class=\"_ _4\"></span>rappresenta<span class=\"_ _1\"></span>tivi <span class=\"_ _2d\"></span>di <span class=\"_ _4\"></span>capitale <span class=\"_ _4\"></span>iscritti <span class=\"_ _2d\"></span>al <span class=\"_ _2d\"></span><span class=\"ff6\">fai<span class=\"_ _1\"></span>r<span class=\"_ _2ba\"> </span></span>value<span class=\"ff3\"> rilevato in OCI n<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>n sono sogg<span class=\"_ _1\"></span>etti a impairment test.<span class=\"_ _2ba\"> </span></span>Il Gruppo ha scel<span class=\"_ _30\"></span>to di classificare irrev<span class=\"_ _1\"></span>ocabilmente le p<span class=\"_ _30\"></span>roprie partecipazioni non<span class=\"_ _1\"></span> quotate in questa <span class=\"_ _1\"></span>categoria<span class=\"_ _2ba\"> </span>e di imputare consegu<span class=\"_ _30\"></span>entemente gli adeguamenti<span class=\"_ _1\"></span> al <span class=\"ff6\">fair value</span> in OCI<span class=\"lsb\">. </span>Il <span class=\"_ _2f\"></span>valore <span class=\"_ _2f\"></span>contabile <span class=\"_ _2f\"></span>de<span class=\"_ _4\"></span>lle <span class=\"_ _2f\"></span>attivit\u00e0 <span class=\"_ _2f\"></span>finanziarie, <span class=\"_ _2f\"></span>non <span class=\"_ _2f\"></span>valutate <span class=\"_ _2f\"></span>al <span class=\"_ _2a\"></span><span class=\"ff6\">fair <span class=\"_ _2f\"></span>value <span class=\"_ _2f\"></span></span>con <span class=\"_ _2a\"></span>contr<span class=\"_ _1\"></span>opartita <span class=\"_ _2f\"></span>conto <span class=\"_ _2a\"></span>economic<span class=\"_ _1\"></span>o,<span class=\"_ _2ba\"> </span>viene <span class=\"_ _4\"></span>ridotto dal <span class=\"_ _4\"></span>nuovo modello <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>svalutazione dei <span class=\"_ _4\"></span>crediti basato <span class=\"_ _4\"></span>sulla <span class=\"_ _4\"></span>stima delle <span class=\"_ _4\"></span>perdite <span class=\"_ _4\"></span>attese (<span class=\"_ _4\"></span><span class=\"ff6\">expecte<span class=\"_ _1\"></span>d<span class=\"_ _2ba\"> </span></span>credit <span class=\"_ _4\"></span>losses<span class=\"ff3\">) <span class=\"_ _2d\"></span>introd<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>tto <span class=\"_ _4\"></span>dal <span class=\"_ _2d\"></span>principio<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>IFRS <span class=\"_ _2d\"></span>9. <span class=\"_ _4\"></span>Tale <span class=\"_ _4\"></span>modello <span class=\"_ _4\"></span>presuppone <span class=\"_ _4\"></span>una <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>alutazione <span class=\"_ _4\"></span>delle <span class=\"_ _4\"></span>perdite <span class=\"_ _4\"></span>attese<span class=\"_ _2ba\"> </span></span>fondata <span class=\"_ _29\"> </span>sulla <span class=\"_ _29\"> </span>stima <span class=\"_ _29\"> </span>della <span class=\"_ _29\"> </span>probabilit\u00e0 <span class=\"_ _29\"> </span>di <span class=\"_ _29\"> </span>default, <span class=\"_ _37\"> </span>sulla <span class=\"_ _29\"> </span>percentuale <span class=\"_ _29\"> </span>di <span class=\"_ _29\"> </span>perdita <span class=\"_ _29\"> </span>in <span class=\"_ _29\"> </span>caso <span class=\"_ _29\"> </span>di <span class=\"_ _29\"> </span>insolvenza <span class=\"_ _29\"> </span>e<span class=\"_ _2ba\"> </span>sull\u2019esposizione finanziaria.<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>Tali elementi valutativi <span class=\"_ _4\"></span>sono m<span class=\"_ _4\"></span>isurati mediante l\u2019utilizzo di <span class=\"_ _4\"></span>dati <span class=\"_ _4\"></span>storici, elementi<span class=\"_ _2ba\"> </span>forward-looking ed inf<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>rmazioni reperibili da inf<span class=\"_ _30\"></span>o providers, qualora ottenibil<span class=\"_ _1\"></span>i senza costi sprop<span class=\"_ _1\"></span>ositati.<span class=\"_ _2ba\"> </span>Per <span class=\"_ _2a\"></span>talune <span class=\"_ _34\"></span>ca<span class=\"_ _1\"></span>tegorie <span class=\"_ _2a\"></span>di <span class=\"_ _34\"> </span><span class=\"ff6\">att<span class=\"_ _1\"></span>ivit\u00e0 <span class=\"_ _2a\"> </span>finanziarie <span class=\"_ _2a\"></span>al <span class=\"_ _34\"> </span>costo <span class=\"_ _2a\"></span>ammortizz<span class=\"_ _1\"></span>ato<span class=\"ff3\">, <span class=\"_ _34\"> </span>quali <span class=\"_ _2a\"></span>i <span class=\"_ _2a\"></span>crediti <span class=\"_ _2a\"></span>commerciali <span class=\"_ _2a\"></span>e <span class=\"_ _34\"></span>i <span class=\"_ _2a\"></span></span>contract<span class=\"_ _2ba\"> </span></span>assets<span class=\"ff5\">, il Gruppo adotta l\u2019approccio se<span class=\"_ _1\"></span>mplificato al nuovo modello di impair<span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>ent. Tale modello semplific<span class=\"_ _1\"></span>ato<span class=\"_ _2ba\"> </span></span>\u00e8 <span class=\"_ _2a\"></span>fondato <span class=\"_ _2f\"></span>sulla <span class=\"_ _2a\"></span>gestion<span class=\"_ _1\"></span>e <span class=\"_ _2a\"></span>a <span class=\"_ _2f\"></span>portafoglio <span class=\"_ _2a\"></span>delle <span class=\"_ _2f\"></span>posizioni <span class=\"_ _2f\"></span>creditorie <span class=\"_ _2f\"></span>e <span class=\"_ _2a\"></span>sulla <span class=\"_ _2f\"></span>suddivisione <span class=\"_ _2a\"></span>dei <span class=\"_ _2f\"></span>crediti <span class=\"_ _2a\"></span>in <span class=\"_ _2f\"></span>specifici<span class=\"_ _2ba\"> </span>cluster <span class=\"_ _2a\"></span>che <span class=\"_ _2f\"></span>tengano <span class=\"_ _2a\"></span>cont<span class=\"_ _1\"></span>o <span class=\"_ _2a\"></span>della <span class=\"_ _2f\"></span>peculiarit\u00e0 <span class=\"_ _2a\"></span>del <span class=\"_ _2a\"></span>busin<span class=\"_ _1\"></span>ess, <span class=\"_ _2a\"></span>dello <span class=\"_ _2f\"></span>status <span class=\"_ _2f\"></span>o<span class=\"_ _4\"></span>perativo<span class=\"_ _1\"></span> <span class=\"_ _2a\"></span>del <span class=\"_ _2a\"></span>cliente, <span class=\"_ _2f\"></span>della <span class=\"_ _2f\"></span>fascia <span class=\"_ _2a\"></span>di<span class=\"_ _2ba\"> </span>scaduto e dello spe<span class=\"_ _1\"></span>cifico contest<span class=\"_ _1\"></span>o normativo di rif<span class=\"_ _1\"></span>erimento. Qualora <span class=\"ff5 lsa\">l\u2019</span>entit\u00e0 di una perdita attesa rilevata in passato si riduce e la diminuzione pu\u00f2 essere collegata a un<span class=\"_ _2ba\"> </span>evento <span class=\"_ _34\"> </span>verificatosi <span class=\"_ _34\"> </span>successivam<span class=\"_ _1\"></span>ente <span class=\"_ _34\"> </span>alla <span class=\"_ _34\"> </span>rilevazione <span class=\"_ _34\"> </span>della <span class=\"_ _34\"> </span>perdita <span class=\"_ _34\"> </span>di <span class=\"_ _34\"> </span>valore, <span class=\"_ _34\"> </span>essa <span class=\"_ _34\"> </span>viene <span class=\"_ _34\"> </span>riversata <span class=\"_ _34\"> </span>a <span class=\"_ _34\"> </span>conto<span class=\"_ _2ba\"> </span>economico.<span class=\"_ _2ba\"> </span>Le attivit\u00e0 finanziarie sono rimosse<span class=\"_ _1\"></span> dallo stato patrimoniale quando il diritto di ricevere i flussi di cassa dello<span class=\"_ _2ba\"> </span>strumento <span class=\"_ _33\"> </span>si  \u00e8 <span class=\"_ _33\"> </span>estinto, <span class=\"_ _33\"> </span>ovvero <span class=\"_ _33\"> </span>sono  s<span class=\"_ _30\"></span>tat<span class=\"_ _4\"></span>i  s<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>stanzialmente <span class=\"_ _33\"> </span>trasferiti <span class=\"_ _33\"> </span>tutti <span class=\"_ _33\"> </span>i  ris<span class=\"_ _30\"></span>chi  e  benefi<span class=\"_ _30\"></span>ci  relativi <span class=\"_ _33\"> </span>allo<span class=\"_ _2ba\"> </span>strumento stesso.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-618": {
   "value": "Disponibilit\u00e0 liquide e mezzi equivalenti Le disponibilit\u00e0 liquide ed i mezzi equivalenti includono la cassa, i depositi bancari disponibili e le altre forme di investimento a breve termine non eccedenti i tre mesi e prontamente convertibili in cassa. Alla data del bilancio, gli scoperti di conto corrente sono classificati tra i debiti finanziari nelle passivit\u00e0 correnti della situazione patrimoniale finanziaria consolidata. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-619": {
   "value": "Strumenti finanz<span class=\"_ _1\"></span>iari derivati Un derivato \u00e8 uno<span class=\"_ _1\"></span> strumento finanziario<span class=\"_ _1\"></span> o un altro co<span class=\"_ _1\"></span>ntratto che presenta le <span class=\"_ _1\"></span>seguenti caratteristi<span class=\"_ _30\"></span>che:<span class=\"_ _2ba\"> </span><div class=\"c w8 h0 gs29\"><div class=\"t m0 x1 h38 y118 ffa fs4 fc0 sc0 ls0 ws0\">\u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff3\">il valore cambia in relazi<span class=\"_ _1\"></span>one alle variazioni di un parametro definit<span class=\"_ _1\"></span>o <span class=\"_ _4\"></span><span class=\"ff6\">underlying</span>, qu<span class=\"_ _1\"></span>ale tasso di interesse,<span class=\"_ _2ba\"> </span></span></span><span class=\"ffb\"><span class=\"ff3\"> </span></span></div><div class=\"t m0 x33 h8 y119 ff3 fs4 fc0 sc0 ls0 ws0\">prezzo <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>un <span class=\"_ _2d\"></span>titolo <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>una <span class=\"_ _4\"></span>merce, <span class=\"_ _4\"></span>tasso <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>ca<span class=\"_ _1\"></span>mbio <span class=\"_ _4\"></span>in <span class=\"_ _2d\"></span>valuta <span class=\"_ _4\"></span>estera, <span class=\"_ _4\"></span>indice <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>prez<span class=\"_ _1\"></span>zi <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span> <span class=\"_ _2d\"></span>tassi, <span class=\"_ _4\"></span>rating <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>un<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x33 h8 y11a ff3 fs4 fc0 sc0 ls0 ws0\">credito o altra variabil<span class=\"_ _1\"></span>e;<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h38 y11b ffa fs4 fc0 sc0 ls0 ws0\">\u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff5\">l\u2019investimento n<span class=\"_ _1\"></span>etto iniziale \u00e8 pari a z<span class=\"_ _30\"></span>ero<span class=\"_ _4\"></span>, o min<span class=\"_ _1\"></span>ore di quello che sarebbe ri<span class=\"_ _30\"></span>chiesto per contratti con una<span class=\"_ _2ba\"> </span></span></span><span class=\"ffb\"><span class=\"ff5\"> </span></span></div><div class=\"t m0 x33 h8 y11c ff3 fs4 fc0 sc0 ls0 ws0\">risposta simile ai c<span class=\"_ _1\"></span>ambiamenti delle<span class=\"_ _1\"></span> condizioni di mer<span class=\"_ _30\"></span>cato;<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h38 y11d ffa fs4 fc0 sc0 ls0 ws0\">\u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff3\">verr\u00e0 regolato ad un<span class=\"_ _1\"></span>a data futura.<span class=\"_ _2ba\"> </span></span></span><span class=\"ffb\"><span class=\"ff3\"> </span></span></div><div class=\"t m0 x1 h8 y11e ff3 fs4 fc0 sc0 ls0 ws0\">Gli <span class=\"_ _4\"></span>strumenti finanziari <span class=\"_ _4\"></span>derivati stipulati <span class=\"_ _4\"></span>dal <span class=\"_ _4\"></span>Gruppo <span class=\"_ _4\"></span>sono <span class=\"_ _4\"></span>rappresentati da <span class=\"_ _4\"></span>contratti <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>termine <span class=\"_ _4\"></span>in v<span class=\"_ _4\"></span>aluta con<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y11f ff3 fs4 fc0 sc0 ls0 ws0\">finalit\u00e0 <span class=\"_ _33\"> </span>di <span class=\"_ _34\"> </span>copertura <span class=\"_ _33\"> </span>del <span class=\"_ _34\"> </span>rischio <span class=\"_ _33\"> </span>di <span class=\"_ _34\"> </span>cambio. <span class=\"_ _33\"> </span><span class=\"ff5\">All\u2019avvio <span class=\"_ _34\"> </span>di <span class=\"_ _33\"> </span>un\u2019operazi<span class=\"_ _1\"></span>one <span class=\"_ _33\"> </span>di <span class=\"_ _34\"> </span>copertura, <span class=\"_ _33\"> </span>il <span class=\"_ _34\"> </span>Gruppo <span class=\"_ _33\"> </span>designa <span class=\"_ _34\"> </span>e<span class=\"_ _2ba\"> </span></span><span class=\"ff5\"> </span></div><div class=\"t m0 x1 h8 y120 ff5 fs4 fc0 sc0 ls0 ws0\">documenta for<span class=\"_ _1\"></span>malmente il <span class=\"_ _1\"></span>rapporto di cop<span class=\"_ _1\"></span>ertura, cui i<span class=\"_ _1\"></span>ntende applicare l\u2019h<span class=\"_ _30\"></span>edge accounting, i pr<span class=\"_ _1\"></span>opri obiettivi<span class=\"_ _2ba\"> </span><span class=\"_ _30\"></span> </div><div class=\"t m0 x1 h8 y121 ff3 fs4 fc0 sc0 ls0 ws0\">nella gestione d<span class=\"_ _1\"></span>el rischio e <span class=\"_ _1\"></span>la strategia perseguita, c<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>erentemente c<span class=\"_ _1\"></span>on IFRS 9.<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y122 ff5 fs4 fc0 sc0 ls0 ws0\">La documentazione predisposta in conformit\u00e0 al principio IFRS 9 <span class=\"_ _4\"></span>include l\u2019identificazione dello strumento di<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y123 ff5 fs4 fc0 sc0 ls0 ws0\">copertura, <span class=\"_ _2a\"></span>dell\u2019ele<span class=\"_ _1\"></span>mento <span class=\"_ _2a\"></span>coperto, <span class=\"_ _2a\"></span>della <span class=\"_ _2a\"></span>natura <span class=\"_ _2f\"></span>del <span class=\"_ _2a\"></span>rischio <span class=\"_ _2a\"></span>e <span class=\"_ _2a\"></span>delle <span class=\"_ _2f\"></span>m<span class=\"_ _4\"></span>odalit\u00e0 <span class=\"_ _2a\"></span>con<span class=\"_ _1\"></span> <span class=\"_ _2a\"></span>cui <span class=\"_ _2a\"></span>il <span class=\"_ _2a\"></span>Gruppo <span class=\"_ _2a\"></span>valuta <span class=\"_ _2a\"></span>se <span class=\"_ _2a\"></span>la<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y124 ff3 fs4 fc0 sc0 ls0 ws0\">relazione d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>copertura <span class=\"_ _30\"></span>soddisfi <span class=\"_ _1\"></span>i requisiti<span class=\"_ _30\"></span> di effica<span class=\"_ _30\"></span>cia della <span class=\"_ _30\"></span>copertura s<span class=\"_ _1\"></span>tessa. <span class=\"_ _1\"></span>La <span class=\"_ _1\"></span>relazione <span class=\"_ _30\"></span>di copertur<span class=\"_ _1\"></span>a s<span class=\"_ _1\"></span>oddisfa<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y125 ff3 fs4 fc0 sc0 ls0 ws0\">i <span class=\"_ _30\"></span>criteri di<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ammissibilit\u00e0 <span class=\"_ _30\"></span>per <span class=\"_ _30\"></span>la <span class=\"_ _1\"></span>contabilizzazione <span class=\"_ _30\"></span>delle <span class=\"_ _30\"></span>operazioni <span class=\"_ _30\"></span>di c<span class=\"_ _1\"></span>opertura, <span class=\"_ _30\"></span>se <span class=\"_ _1\"></span>sono <span class=\"_ _30\"></span>presenti <span class=\"_ _30\"></span>tutti i <span class=\"_ _30\"></span>seguenti<span class=\"_ _2ba\"> </span><span class=\"_ _30\"></span> </div><div class=\"t m0 x1 h8 y126 ff3 fs4 fc0 sc0 ls0 ws0\">requisiti di efficacia dell<span class=\"_ _1\"></span>a copertura<span class=\"_ _1\"></span>:<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h38 y127 ffa fs4 fc0 sc0 ls0 ws0\">\u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff3\">vi \u00e8 un rapporto <span class=\"_ _1\"></span>economico tra l'ele<span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>ento coperto<span class=\"_ _1\"></span> e lo strumento di cop<span class=\"_ _1\"></span>ertura;<span class=\"_ _2ba\"> </span></span></span><span class=\"ffb\"><span class=\"ff3\"> </span></span></div><div class=\"t m0 x1 h38 y128 ffa fs4 fc0 sc0 ls0 ws0\">\u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff3\">l'effetto <span class=\"_ _34\"> </span>del <span class=\"_ _33\"> </span>ris<span class=\"_ _1\"></span>chio <span class=\"_ _34\"> </span>di <span class=\"_ _33\"> </span>credito <span class=\"_ _34\"> </span>non <span class=\"_ _34\"> </span>prevale <span class=\"_ _34\"> </span>sulle <span class=\"_ _34\"> </span>v<span class=\"_ _4\"></span>ariazioni <span class=\"_ _34\"> </span>di <span class=\"_ _34\"> </span>valore <span class=\"_ _34\"> </span>risultanti <span class=\"_ _34\"> </span>dal <span class=\"_ _33\"> </span>suddett<span class=\"_ _1\"></span>o <span class=\"_ _33\"> </span>rapport<span class=\"_ _1\"></span>o<span class=\"_ _2ba\"> </span></span></span><span class=\"ffb\"><span class=\"ff3\"> </span></span></div><div class=\"t m0 x33 h8 y129 ff3 fs4 fc0 sc0 ls0 ws0\">economico;<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h38 y135 ffa fs4 fc0 sc0 ls0 ws0\">\u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff3\">il  rap<span class=\"_ _1\"></span>porto  di <span class=\"_ _33\"> </span>copertura <span class=\"_ _33\"> </span>della <span class=\"_ _33\"> </span>relazione <span class=\"_ _33\"> </span>di  copertur<span class=\"_ _30\"></span>a  \u00e8  lo <span class=\"_ _33\"> </span>stesso <span class=\"_ _33\"> </span>di  quell<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>  ris<span class=\"_ _30\"></span>ultante  dalla <span class=\"_ _33\"> </span>quantit\u00e0<span class=\"_ _2ba\"> </span></span></span><span class=\"ffb\"><span class=\"ff3\"> </span></span></div><div class=\"t m0 x33 h8 y136 ff3 fs4 fc0 sc0 ls0 ws0\">dell'elemento coperto<span class=\"_ _1\"></span> che il Gruppo effettivamente copre e dalla quantit\u00e0<span class=\"_ _1\"></span> dello strumento di copertura<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x33 h8 y137 ff3 fs4 fc0 sc0 ls0 ws0\">che il Gruppo utiliz<span class=\"_ _1\"></span>za effettivamente<span class=\"_ _1\"></span> per coprire tale quan<span class=\"_ _1\"></span>tit\u00e0 di elemento c<span class=\"_ _1\"></span>operto.   </div><div class=\"t m0 x1 h8 y138 ff3 fs4 fc0 sc0 ls0 ws0\">Alla <span class=\"_ _1\"></span>data d<span class=\"_ _1\"></span>i stipula <span class=\"_ _30\"></span>del contratto, <span class=\"_ _30\"></span>gli strum<span class=\"_ _1\"></span>enti finan<span class=\"_ _1\"></span>ziari <span class=\"_ _1\"></span>derivati s<span class=\"_ _1\"></span>ono ril<span class=\"_ _1\"></span>evati <span class=\"_ _1\"></span>al <span class=\"ff6\">fair <span class=\"_ _1\"></span>value <span class=\"ff3\">sia <span class=\"_ _30\"></span>in sede <span class=\"_ _30\"></span>di prima<span class=\"_ _2ba\"> </span></span></span><span class=\"ff6\"><span class=\"ff3\"><span class=\"_ _30\"></span> </span></span></div><div class=\"t m0 x1 h8 y139 ff3 fs4 fc0 sc0 ls0 ws0\">iscrizione <span class=\"_ _30\"></span>che <span class=\"_ _30\"></span>a <span class=\"_ _30\"></span>ciascuna <span class=\"_ _30\"></span>valutazione <span class=\"_ _30\"></span>successi<span class=\"_ _1\"></span>va. <span class=\"_ _30\"></span>I <span class=\"_ _30\"></span>derivati <span class=\"_ _30\"></span>sono <span class=\"_ _30\"></span>contabilizzati <span class=\"_ _30\"></span>come <span class=\"_ _3e\"></span>att<span class=\"_ _4\"></span>ivit\u00e0 <span class=\"_ _30\"></span>finanziarie<span class=\"_ _1\"></span> <span class=\"_ _30\"></span>quando<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y13a ff3 fs4 fc0 sc0 lsa ws0\">il <span class=\"ff6 ls0\">fair <span class=\"_ _30\"></span>value <span class=\"ff3\">\u00e8 <span class=\"_ _30\"></span>positivo <span class=\"_ _1\"></span>e c<span class=\"_ _1\"></span>ome pas<span class=\"_ _30\"></span>siv<span class=\"_ _4\"></span>it\u00e0 <span class=\"_ _30\"></span>finanziarie qu<span class=\"_ _30\"></span>ando il <span class=\"ff6\">fa<span class=\"_ _1\"></span>ir va<span class=\"_ _1\"></span>lue <span class=\"ff3\">\u00e8<span class=\"_ _1\"></span> negati<span class=\"_ _30\"></span>vo. Tali <span class=\"_ _1\"></span>strumenti <span class=\"_ _30\"></span>derivati s<span class=\"_ _1\"></span>ono<span class=\"_ _2ba\"> </span></span></span></span></span><span class=\"ff6 ls0\"><span class=\"ff3\"><span class=\"ff6\"><span class=\"ff3\"> </span></span></span></span></div><div class=\"t m0 x1 h8 y13b ff5 fs4 fc0 sc0 ls0 ws0\">classificati <span class=\"_ _2a\"></span>co<span class=\"_ _1\"></span>me <span class=\"_ _2a\"></span>correnti <span class=\"_ _2f\"></span>o <span class=\"_ _34\"></span>n<span class=\"_ _1\"></span>on <span class=\"_ _2a\"></span>correnti <span class=\"_ _2f\"></span>in <span class=\"_ _2a\"></span>base <span class=\"_ _2a\"></span>alla <span class=\"_ _2a\"></span>loro <span class=\"_ _2f\"></span>data <span class=\"_ _2a\"></span>di <span class=\"_ _2a\"></span>scadenza <span class=\"_ _2f\"></span>e <span class=\"_ _2a\"></span>all\u2019intenzione <span class=\"_ _2f\"></span>del <span class=\"_ _2a\"></span>Gruppo <span class=\"_ _2a\"></span>di<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y13c ff3 fs4 fc0 sc0 ls0 ws0\">continuare a detenere<span class=\"_ _30\"></span> o meno tali strumenti fino alla<span class=\"_ _1\"></span> scadenza.<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y13d ff3 fs4 fc0 sc0 ls0 ws0\">Rispettati <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>requisiti sopra <span class=\"_ _4\"></span>riportati, <span class=\"_ _4\"></span>con <span class=\"_ _2d\"></span><span class=\"ff5\">l\u2019intent<span class=\"_ _1\"></span>o <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>co<span class=\"_ _1\"></span>prire <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>Gruppo <span class=\"_ _4\"></span>dall\u2019esposizione <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>rischio <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>variazioni<span class=\"_ _2ba\"> </span></span><span class=\"ff5\"><span class=\"_ _1\"></span> </span></div><div class=\"t m0 x1 h8 y13e ff5 fs4 fc0 sc0 ls0 ws0\">dei <span class=\"_ _30\"></span>flussi <span class=\"_ _3e\"></span>di <span class=\"_ _30\"></span>cassa <span class=\"_ _30\"></span>attesi <span class=\"_ _3e\"></span>associati <span class=\"_ _30\"></span>ad <span class=\"_ _3e\"></span>un\u2019attivit\u00e0, <span class=\"_ _30\"></span>una <span class=\"_ _3e\"></span>passivit\u00e0 <span class=\"_ _30\"></span>o <span class=\"_ _30\"></span>una <span class=\"_ _3e\"></span>transazione <span class=\"_ _30\"></span>altament<span class=\"_ _1\"></span>e <span class=\"_ _30\"></span>probabile<span class=\"ff3\">, <span class=\"_ _30\"></span>si <span class=\"_ _3e\"></span>applica<span class=\"_ _2ba\"> </span></span><span class=\"ff3\"> </span></div><div class=\"t m0 x1 h8 y13f ff3 fs4 fc0 sc0 ls0 ws0\">il <span class=\"_ _30\"></span>trattamento <span class=\"_ _1\"></span>contabile<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>del <span class=\"_ _30\"></span><span class=\"ff6\">cash <span class=\"_ _1\"></span>flow <span class=\"_ _30\"></span>hedge<span class=\"ff3\"> <span class=\"_ _30\"></span>e p<span class=\"_ _1\"></span>ertanto <span class=\"_ _30\"></span>la p<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>rzione <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>utile <span class=\"_ _30\"></span>o perdit<span class=\"_ _1\"></span>a <span class=\"_ _30\"></span>sullo stru<span class=\"_ _30\"></span>mento <span class=\"_ _1\"></span>coperto,<span class=\"_ _2ba\"> </span></span></span><span class=\"ff6\"><span class=\"ff3\"><span class=\"_ _1\"></span> </span></span></div><div class=\"t m0 x1 h8 y140 ff3 fs4 fc0 sc0 ls0 ws0\">relativa <span class=\"_ _2d\"></span>alla <span class=\"_ _2d\"></span>parte <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>copertura <span class=\"_ _2d\"></span>efficac<span class=\"_ _1\"></span>e, <span class=\"_ _2d\"></span>\u00e8 <span class=\"_ _2d\"></span>rilevata <span class=\"_ _2d\"></span>nelle <span class=\"_ _2d\"></span>altre <span class=\"_ _2d\"></span>componenti <span class=\"_ _2d\"></span>di <span class=\"_ _4\"></span>co<span class=\"_ _4\"></span>nto <span class=\"_ _2d\"></span>economic<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span>complessivo<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y141 ff3 fs4 fc0 sc0 ls0 ws0\">attraverso una specifica <span class=\"_ _4\"></span>ris<span class=\"_ _1\"></span>erva di <span class=\"_ _4\"></span>patrimonio netto definita <span class=\"_ _4\"></span>riserva di <span class=\"_ _4\"></span><span class=\"ff6\">cash <span class=\"_ _4\"></span>flow hedge</span>, mentre <span class=\"_ _4\"></span>la parte <span class=\"_ _4\"></span>non<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y142 ff5 fs4 fc0 sc0 ls0 ws0\">efficace \u00e8 <span class=\"_ _4\"></span>rilevata <span class=\"_ _4\"></span>direttamente nel <span class=\"_ _4\"></span>conto economico dell\u2019esercizio <span class=\"_ _4\"></span>nell\u2019ambito degli <span class=\"_ _4\"></span>altri ricavi <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>proventi <span class=\"_ _4\"></span>o<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y143 ff3 fs4 fc0 sc0 ls0 ws0\">degli altri costi opera<span class=\"_ _1\"></span>tivi.<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y85 ff3 fs4 fc0 sc0 ls0 ws0\">Gli <span class=\"_ _33\"> </span>importi <span class=\"_ _33\"> </span>ricon<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>sciuti <span class=\"_ _33\"> </span>nelle <span class=\"_ _34\"> </span>altre  c<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>mponenti <span class=\"_ _33\"> </span>di <span class=\"_ _34\"> </span>conto  ec<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>nomico <span class=\"_ _33\"> </span>compl<span class=\"_ _1\"></span>essivo, <span class=\"_ _33\"> </span>sono  suc<span class=\"_ _30\"></span>ces<span class=\"_ _4\"></span>sivament<span class=\"_ _1\"></span>e<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y144 ff5 fs4 fc0 sc0 ls0 ws0\">riversati <span class=\"_ _33\"> </span>nel <span class=\"_ _34\"> </span>conto <span class=\"_ _33\"> </span>economic<span class=\"_ _1\"></span>o <span class=\"_ _33\"> </span>nel <span class=\"_ _33\"> </span>moment<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> <span class=\"_ _33\"> </span>in <span class=\"_ _33\"> </span>cui<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>l\u2019operazione <span class=\"_ _34\"> </span>oggetto <span class=\"_ _33\"> </span>di <span class=\"_ _34\"> </span>copertura <span class=\"_ _33\"> </span>influenza <span class=\"_ _33\"> </span>il<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>conto<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y145 ff3 fs4 fc0 sc0 ls0 ws0\">economico, per ese<span class=\"_ _1\"></span>mpio se si verifica un<span class=\"_ _1\"></span>a vendita o vi <span class=\"_ _1\"></span>\u00e8 una svalutazione.<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y146 ff3 fs4 fc0 sc0 ls0 ws0\">Qualora lo <span class=\"_ _4\"></span>strumento di <span class=\"_ _4\"></span>copertura <span class=\"_ _4\"></span>sia <span class=\"_ _4\"></span>ceduto, giunga <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>scadenza, annullato o<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>esercitato senza <span class=\"_ _4\"></span>sostituzione,<span class=\"_ _2ba\"> </span><span class=\"_ _30\"></span> </div><div class=\"t m0 x1 h8 y147 ff5 fs4 fc0 sc0 ls0 ws0\">o non si qualifichi pi\u00f9 come efficace copertura del risc<span class=\"_ _1\"></span>hio a fronte del quale l\u2019operazione era stata accesa, la<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y148 ff3 fs4 fc0 sc0 ls0 ws0\">quota <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>riserv<span class=\"_ _1\"></span>a <span class=\"_ _30\"></span>di<span class=\"ff6\"> <span class=\"_ _30\"></span>cash <span class=\"_ _30\"></span>flow<span class=\"_ _30\"></span> <span class=\"_ _30\"></span>hedge <span class=\"_ _30\"></span><span class=\"ff3\">a <span class=\"_ _30\"></span>esso <span class=\"_ _30\"></span>relativa <span class=\"_ _3e\"></span>viene <span class=\"_ _3e\"></span>mantenuta <span class=\"_ _30\"></span>sino <span class=\"_ _30\"></span>a <span class=\"_ _30\"></span>quando<span class=\"_ _1\"></span> <span class=\"_ _30\"></span>non <span class=\"_ _3e\"></span>si <span class=\"_ _30\"></span>manifesta <span class=\"_ _30\"></span>il <span class=\"_ _3e\"></span>contratto<span class=\"_ _2ba\"> </span></span></span><span class=\"ff6\"><span class=\"ff3\"> </span></span></div><div class=\"t m0 x1 h8 y149 ff3 fs4 fc0 sc0 ls0 ws0\">sottostante.<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y15e ff3 fs4 fc0 sc0 ls0 ws0\">Quando <span class=\"_ _4\"></span>una <span class=\"_ _4\"></span>transazione <span class=\"_ _2d\"></span>previst<span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>non <span class=\"_ _2d\"></span>\u00e8 <span class=\"_ _4\"></span>pi\u00f9 <span class=\"_ _4\"></span>ritenuta <span class=\"_ _4\"></span>probabile, <span class=\"_ _2d\"></span>gli<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>utili o<span class=\"_ _4\"></span> <span class=\"_ _2d\"></span>perdi<span class=\"_ _1\"></span>te <span class=\"_ _4\"></span>rilevati <span class=\"_ _4\"></span>a <span class=\"_ _2d\"></span>patrimonio<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>nett<span class=\"_ _1\"></span>o<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y2e7 ff3 fs4 fc0 sc0 ls0 ws0\">sono rilasciati im<span class=\"_ _1\"></span>mediatamente a con<span class=\"_ _1\"></span>to economico.<span class=\"_ _2ba\"> </span> </div></div>Con riferim<span class=\"_ _1\"></span>ento alla<span class=\"_ _1\"></span> deter<span class=\"_ _1\"></span>minazione <span class=\"_ _1\"></span>del <span class=\"ff6\">fair <span class=\"_ _1\"></span>value<span class=\"ff5\">, il<span class=\"_ _30\"></span> Gruppo opera<span class=\"_ _30\"></span> in conformit<span class=\"_ _1\"></span>\u00e0 ai r<span class=\"_ _1\"></span>equisiti de<span class=\"_ _1\"></span>finiti dall\u2019IF<span class=\"_ _30\"></span>RS<span class=\"_ _2ba\"> </span></span></span>13 <span class=\"_ _29\"> </span>ogni <span class=\"_ _29\"> </span>qualvolta <span class=\"_ _37\"> </span>tale <span class=\"_ _29\"> </span>misurazione <span class=\"_ _29\"> </span>sia <span class=\"_ _29\"> </span>richiesta <span class=\"_ _37\"> </span>dai <span class=\"_ _29\"> </span>principi <span class=\"_ _29\"> </span>contabili <span class=\"_ _29\"> </span>internazionali<span class=\"_ _1\"></span>, <span class=\"_ _29\"> </span>quale <span class=\"_ _29\"> </span>criterio <span class=\"_ _29\"> </span>di<span class=\"_ _2ba\"> </span>rilevazione e/o valutazi<span class=\"_ _1\"></span>one ovvero quale informativa i<span class=\"_ _1\"></span>ntegrativa in relazione<span class=\"_ _1\"></span> a <span class=\"_ _4\"></span>specifiche attivit\u00e0 e passivit\u00e0.<span class=\"_ _2ba\"> </span>Il <span class=\"ff6 ls0\">fair valu<span class=\"_ _1\"></span>e<span class=\"ff3\"> <span class=\"ff5\">esprime il <span class=\"_ _30\"></span>prezzo che si perc<span class=\"_ _1\"></span>epirebbe per l<span class=\"_ _30\"></span>a vendita di un\u2019atti<span class=\"_ _30\"></span>v<span class=\"_ _4\"></span>it\u00e0 ovv<span class=\"_ _1\"></span>ero che si p<span class=\"_ _1\"></span>agherebbe <span class=\"_ _1\"></span>per il<span class=\"_ _2ba\"> </span></span></span></span>trasferimento<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>di <span class=\"_ _33\"> </span>una<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>passivit\u00e0 <span class=\"_ _34\"> </span>nell\u2019ambito <span class=\"_ _33\"> </span>di<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>una <span class=\"_ _34\"> </span>transazione <span class=\"_ _34\"> </span>o<span class=\"_ _4\"></span>rd<span class=\"ff3\">inaria <span class=\"_ _33\"> </span>posta<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>in <span class=\"_ _34\"> </span>essere <span class=\"_ _33\"> </span>tra <span class=\"_ _34\"> </span>o<span class=\"_ _4\"></span>peratori <span class=\"_ _34\"> </span>di<span class=\"_ _2ba\"> </span></span>mercato, <span class=\"_ _2d\"></span>alla <span class=\"_ _2f\"></span>data <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>valutazione <span class=\"_ _2d\"></span>(c.d. <span class=\"_ _2f\"></span><span class=\"ff6\">exit <span class=\"_ _2f\"></span>price</span>). <span class=\"_ _2d\"></span>Il <span class=\"_ _2f\"></span><span class=\"ff6\">fair <span class=\"_ _2d\"></span>value</span> <span class=\"_ _2f\"></span>degli <span class=\"_ _2d\"></span>strumenti <span class=\"_ _2d\"></span>quotati <span class=\"_ _2f\"></span>in <span class=\"_ _2d\"></span>pubblici <span class=\"_ _2d\"></span>mercati <span class=\"_ _2f\"></span>\u00e8<span class=\"_ _2ba\"> </span>determinato fac<span class=\"_ _1\"></span>endo riferiment<span class=\"_ _1\"></span>o alle quotazioni <span class=\"ff6\">(bid pric<span class=\"_ _1\"></span>e)<span class=\"ff3\"> <span class=\"ff5\">alla data di chiusura <span class=\"_ _1\"></span>dell\u2019esercizio. </span></span></span>Il <span class=\"_ _1\"></span><span class=\"ff6 ls0\">fair <span class=\"_ _1\"></span>value<span class=\"ff3\"> <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>strumenti <span class=\"_ _30\"></span>non q<span class=\"_ _1\"></span>uotati <span class=\"_ _30\"></span>v<span class=\"_ _4\"></span>iene <span class=\"_ _30\"></span>misurato <span class=\"_ _30\"></span>facendo <span class=\"_ _30\"></span>riferimento <span class=\"_ _30\"></span>a <span class=\"_ _30\"></span>tecniche <span class=\"_ _1\"></span>di <span class=\"_ _30\"></span>valutazione <span class=\"_ _30\"></span>finanziaria. </span></span>Le <span class=\"_ _2a\"></span>attivit\u00e0 <span class=\"_ _2a\"></span>e <span class=\"_ _2a\"></span>passivit\u00e0 <span class=\"_ _2f\"></span>finanziarie <span class=\"_ _2a\"></span>valutate <span class=\"_ _2a\"></span>al <span class=\"_ _2a\"></span><span class=\"ff6\">fair <span class=\"_ _2a\"></span>value</span> <span class=\"_ _2a\"></span>sono <span class=\"_ _2a\"></span>classificat<span class=\"_ _1\"></span>e <span class=\"_ _2a\"></span>nei <span class=\"_ _2a\"></span>tre <span class=\"_ _2a\"></span>livelli <span class=\"_ _2a\"></span>gerarchici <span class=\"_ _2f\"></span>di <span class=\"_ _2a\"></span>seguito<span class=\"_ _2ba\"> </span>descritti, <span class=\"_ _2a\"></span>in <span class=\"_ _34\"></span>bas<span class=\"_ _1\"></span>e <span class=\"_ _34\"></span>alla <span class=\"_ _2a\"></span>rilevan<span class=\"_ _1\"></span>za <span class=\"_ _2a\"></span>delle <span class=\"_ _34\"></span>informazioni <span class=\"_ _2a\"></span>utiliz<span class=\"_ _1\"></span>zate <span class=\"_ _2a\"></span>nella <span class=\"_ _34\"></span>determinazi<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>ne <span class=\"_ _2a\"></span>del <span class=\"_ _34\"> </span><span class=\"ff6\">fair <span class=\"_ _34\"> </span>value</span> <span class=\"_ _2a\"></span>stesso. <span class=\"_ _2a\"></span>In<span class=\"_ _2ba\"> </span>particolare:<span class=\"_ _2ba\"> </span>Livello 1: <span class=\"_ _193\"> </span><span class=\"ff6\">fair <span class=\"_ _34\"> </span>value</span> <span class=\"_ _34\"> </span>determinato <span class=\"_ _34\"> </span>con <span class=\"_ _2a\"></span>riferimento <span class=\"_ _34\"> </span>a <span class=\"_ _34\"> </span>prezzi <span class=\"_ _34\"> </span>quotati <span class=\"_ _34\"></span>(non <span class=\"_ _2a\"></span>modificati) <span class=\"_ _34\"> </span>su <span class=\"_ _34\"> </span>mercati <span class=\"_ _34\"> </span>attivi <span class=\"_ _34\"></span>per<span class=\"_ _2ba\"> </span>strumenti finanziar<span class=\"_ _1\"></span>i identici cui il Grupp<span class=\"_ _1\"></span>o pu\u00f2 accedere alla data<span class=\"_ _30\"></span> di v<span class=\"_ _4\"></span>alutazione<span class=\"_ _1\"></span>;<span class=\"_ _2ba\"> </span>Livello 2: <span class=\"_ _193\"> </span><span class=\"ff6\">fair <span class=\"_ _4\"></span>value</span> determinato<span class=\"_ _1\"></span> sulla base di input diversi dai prezzi quotati di cui<span class=\"_ _1\"></span> al <span class=\"_ _4\"></span>livello 1, basand<span class=\"_ _1\"></span>osi su<span class=\"_ _2ba\"> </span>variabili osservabil<span class=\"_ _1\"></span>i direttament<span class=\"_ _1\"></span>e o indirettamente<span class=\"_ _1\"></span> su mercati attivi<span class=\"_ _1\"></span>;<span class=\"_ _2ba\"> </span>Livello 3: <span class=\"_ _193\"> </span><span class=\"ff6\">fair value</span> determinato con <span class=\"_ _1\"></span>tecniche di valutazi<span class=\"_ _1\"></span>one con riferiment<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> a variabili n<span class=\"_ _1\"></span>on osservabili. Per le attivit\u00e0 e pa<span class=\"_ _30\"></span>ssiv<span class=\"_ _4\"></span>it\u00e0 mi<span class=\"_ _30\"></span>surate al <span class=\"_ _4\"></span><span class=\"ff6\">fair value</span> su base <span class=\"_ _1\"></span>ricorrente, il Grupp<span class=\"_ _1\"></span>o determina se si sia<span class=\"_ _1\"></span> verificato un trasferimento <span class=\"_ _2f\"></span>tra <span class=\"_ _2f\"></span>i <span class=\"_ _2a\"></span>livelli <span class=\"_ _2d\"></span>gerarchici <span class=\"_ _2f\"></span>sopra <span class=\"_ _2a\"></span>indicati,<span class=\"_ _30\"></span> <span class=\"_ _2a\"></span>individuando <span class=\"_ _2f\"></span>a <span class=\"_ _2f\"></span>ogni <span class=\"_ _2a\"></span>chiusura <span class=\"_ _2d\"></span>co<span class=\"_ _4\"></span>ntabile <span class=\"_ _2f\"></span>il <span class=\"_ _2f\"></span>livello <span class=\"_ _2f\"></span>in <span class=\"_ _2a\"></span>cui <span class=\"_ _2d\"></span>\u00e8<span class=\"_ _2ba\"> </span>classificato l\u2019input sign<span class=\"_ _1\"></span>ificativo di<span class=\"_ _1\"></span> pi\u00f9 basso livello di g<span class=\"_ _1\"></span>erarchia utiliz<span class=\"_ _1\"></span>zato per la valu<span class=\"_ _1\"></span>tazione.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-651": {
   "value": "Strumenti finanz<span class=\"_ _1\"></span>iari derivati Un derivato \u00e8 uno<span class=\"_ _1\"></span> strumento finanziario<span class=\"_ _1\"></span> o un altro co<span class=\"_ _1\"></span>ntratto che presenta le <span class=\"_ _1\"></span>seguenti caratteristi<span class=\"_ _30\"></span>che:<span class=\"_ _2ba\"> </span>\u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff3\">il valore cambia in relazi<span class=\"_ _1\"></span>one alle variazioni di un parametro definit<span class=\"_ _1\"></span>o <span class=\"_ _4\"></span><span class=\"ff6\">underlying</span>, qu<span class=\"_ _1\"></span>ale tasso di interesse,<span class=\"_ _2ba\"> </span></span></span>prezzo <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>un <span class=\"_ _2d\"></span>titolo <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>una <span class=\"_ _4\"></span>merce, <span class=\"_ _4\"></span>tasso <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>ca<span class=\"_ _1\"></span>mbio <span class=\"_ _4\"></span>in <span class=\"_ _2d\"></span>valuta <span class=\"_ _4\"></span>estera, <span class=\"_ _4\"></span>indice <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>prez<span class=\"_ _1\"></span>zi <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span> <span class=\"_ _2d\"></span>tassi, <span class=\"_ _4\"></span>rating <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>un<span class=\"_ _2ba\"> </span>credito o altra variabil<span class=\"_ _1\"></span>e;<span class=\"_ _2ba\"> </span>\u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff5\">l\u2019investimento n<span class=\"_ _1\"></span>etto iniziale \u00e8 pari a z<span class=\"_ _30\"></span>ero<span class=\"_ _4\"></span>, o min<span class=\"_ _1\"></span>ore di quello che sarebbe ri<span class=\"_ _30\"></span>chiesto per contratti con una<span class=\"_ _2ba\"> </span></span></span>risposta simile ai c<span class=\"_ _1\"></span>ambiamenti delle<span class=\"_ _1\"></span> condizioni di mer<span class=\"_ _30\"></span>cato;<span class=\"_ _2ba\"> </span>\u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff3\">verr\u00e0 regolato ad un<span class=\"_ _1\"></span>a data futura.<span class=\"_ _2ba\"> </span></span></span>Gli <span class=\"_ _4\"></span>strumenti finanziari <span class=\"_ _4\"></span>derivati stipulati <span class=\"_ _4\"></span>dal <span class=\"_ _4\"></span>Gruppo <span class=\"_ _4\"></span>sono <span class=\"_ _4\"></span>rappresentati da <span class=\"_ _4\"></span>contratti <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>termine <span class=\"_ _4\"></span>in v<span class=\"_ _4\"></span>aluta con<span class=\"_ _2ba\"> </span>finalit\u00e0 <span class=\"_ _33\"> </span>di <span class=\"_ _34\"> </span>copertura <span class=\"_ _33\"> </span>del <span class=\"_ _34\"> </span>rischio <span class=\"_ _33\"> </span>di <span class=\"_ _34\"> </span>cambio. <span class=\"_ _33\"> </span><span class=\"ff5\">All\u2019avvio <span class=\"_ _34\"> </span>di <span class=\"_ _33\"> </span>un\u2019operazi<span class=\"_ _1\"></span>one <span class=\"_ _33\"> </span>di <span class=\"_ _34\"> </span>copertura, <span class=\"_ _33\"> </span>il <span class=\"_ _34\"> </span>Gruppo <span class=\"_ _33\"> </span>designa <span class=\"_ _34\"> </span>e<span class=\"_ _2ba\"> </span></span>documenta for<span class=\"_ _1\"></span>malmente il <span class=\"_ _1\"></span>rapporto di cop<span class=\"_ _1\"></span>ertura, cui i<span class=\"_ _1\"></span>ntende applicare l\u2019h<span class=\"_ _30\"></span>edge accounting, i pr<span class=\"_ _1\"></span>opri obiettivi<span class=\"_ _2ba\"> </span>nella gestione d<span class=\"_ _1\"></span>el rischio e <span class=\"_ _1\"></span>la strategia perseguita, c<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>erentemente c<span class=\"_ _1\"></span>on IFRS 9.<span class=\"_ _2ba\"> </span>La documentazione predisposta in conformit\u00e0 al principio IFRS 9 <span class=\"_ _4\"></span>include l\u2019identificazione dello strumento di<span class=\"_ _2ba\"> </span>copertura, <span class=\"_ _2a\"></span>dell\u2019ele<span class=\"_ _1\"></span>mento <span class=\"_ _2a\"></span>coperto, <span class=\"_ _2a\"></span>della <span class=\"_ _2a\"></span>natura <span class=\"_ _2f\"></span>del <span class=\"_ _2a\"></span>rischio <span class=\"_ _2a\"></span>e <span class=\"_ _2a\"></span>delle <span class=\"_ _2f\"></span>m<span class=\"_ _4\"></span>odalit\u00e0 <span class=\"_ _2a\"></span>con<span class=\"_ _1\"></span> <span class=\"_ _2a\"></span>cui <span class=\"_ _2a\"></span>il <span class=\"_ _2a\"></span>Gruppo <span class=\"_ _2a\"></span>valuta <span class=\"_ _2a\"></span>se <span class=\"_ _2a\"></span>la<span class=\"_ _2ba\"> </span>relazione d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>copertura <span class=\"_ _30\"></span>soddisfi <span class=\"_ _1\"></span>i requisiti<span class=\"_ _30\"></span> di effica<span class=\"_ _30\"></span>cia della <span class=\"_ _30\"></span>copertura s<span class=\"_ _1\"></span>tessa. <span class=\"_ _1\"></span>La <span class=\"_ _1\"></span>relazione <span class=\"_ _30\"></span>di copertur<span class=\"_ _1\"></span>a s<span class=\"_ _1\"></span>oddisfa<span class=\"_ _2ba\"> </span>i <span class=\"_ _30\"></span>criteri di<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ammissibilit\u00e0 <span class=\"_ _30\"></span>per <span class=\"_ _30\"></span>la <span class=\"_ _1\"></span>contabilizzazione <span class=\"_ _30\"></span>delle <span class=\"_ _30\"></span>operazioni <span class=\"_ _30\"></span>di c<span class=\"_ _1\"></span>opertura, <span class=\"_ _30\"></span>se <span class=\"_ _1\"></span>sono <span class=\"_ _30\"></span>presenti <span class=\"_ _30\"></span>tutti i <span class=\"_ _30\"></span>seguenti<span class=\"_ _2ba\"> </span>requisiti di efficacia dell<span class=\"_ _1\"></span>a copertura<span class=\"_ _1\"></span>:<span class=\"_ _2ba\"> </span>\u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff3\">vi \u00e8 un rapporto <span class=\"_ _1\"></span>economico tra l'ele<span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>ento coperto<span class=\"_ _1\"></span> e lo strumento di cop<span class=\"_ _1\"></span>ertura;<span class=\"_ _2ba\"> </span></span></span>\u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff3\">l'effetto <span class=\"_ _34\"> </span>del <span class=\"_ _33\"> </span>ris<span class=\"_ _1\"></span>chio <span class=\"_ _34\"> </span>di <span class=\"_ _33\"> </span>credito <span class=\"_ _34\"> </span>non <span class=\"_ _34\"> </span>prevale <span class=\"_ _34\"> </span>sulle <span class=\"_ _34\"> </span>v<span class=\"_ _4\"></span>ariazioni <span class=\"_ _34\"> </span>di <span class=\"_ _34\"> </span>valore <span class=\"_ _34\"> </span>risultanti <span class=\"_ _34\"> </span>dal <span class=\"_ _33\"> </span>suddett<span class=\"_ _1\"></span>o <span class=\"_ _33\"> </span>rapport<span class=\"_ _1\"></span>o<span class=\"_ _2ba\"> </span></span></span>economico;<span class=\"_ _2ba\"> </span>\u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff3\">il  rap<span class=\"_ _1\"></span>porto  di <span class=\"_ _33\"> </span>copertura <span class=\"_ _33\"> </span>della <span class=\"_ _33\"> </span>relazione <span class=\"_ _33\"> </span>di  copertur<span class=\"_ _30\"></span>a  \u00e8  lo <span class=\"_ _33\"> </span>stesso <span class=\"_ _33\"> </span>di  quell<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>  ris<span class=\"_ _30\"></span>ultante  dalla <span class=\"_ _33\"> </span>quantit\u00e0<span class=\"_ _2ba\"> </span></span></span>dell'elemento coperto<span class=\"_ _1\"></span> che il Gruppo effettivamente copre e dalla quantit\u00e0<span class=\"_ _1\"></span> dello strumento di copertura<span class=\"_ _2ba\"> </span>che il Gruppo utiliz<span class=\"_ _1\"></span>za effettivamente<span class=\"_ _1\"></span> per coprire tale quan<span class=\"_ _1\"></span>tit\u00e0 di elemento c<span class=\"_ _1\"></span>operto.  Alla <span class=\"_ _1\"></span>data d<span class=\"_ _1\"></span>i stipula <span class=\"_ _30\"></span>del contratto, <span class=\"_ _30\"></span>gli strum<span class=\"_ _1\"></span>enti finan<span class=\"_ _1\"></span>ziari <span class=\"_ _1\"></span>derivati s<span class=\"_ _1\"></span>ono ril<span class=\"_ _1\"></span>evati <span class=\"_ _1\"></span>al <span class=\"ff6\">fair <span class=\"_ _1\"></span>value <span class=\"ff3\">sia <span class=\"_ _30\"></span>in sede <span class=\"_ _30\"></span>di prima<span class=\"_ _2ba\"> </span></span></span>iscrizione <span class=\"_ _30\"></span>che <span class=\"_ _30\"></span>a <span class=\"_ _30\"></span>ciascuna <span class=\"_ _30\"></span>valutazione <span class=\"_ _30\"></span>successi<span class=\"_ _1\"></span>va. <span class=\"_ _30\"></span>I <span class=\"_ _30\"></span>derivati <span class=\"_ _30\"></span>sono <span class=\"_ _30\"></span>contabilizzati <span class=\"_ _30\"></span>come <span class=\"_ _3e\"></span>att<span class=\"_ _4\"></span>ivit\u00e0 <span class=\"_ _30\"></span>finanziarie<span class=\"_ _1\"></span> <span class=\"_ _30\"></span>quando<span class=\"_ _2ba\"> </span>il <span class=\"ff6 ls0\">fair <span class=\"_ _30\"></span>value <span class=\"ff3\">\u00e8 <span class=\"_ _30\"></span>positivo <span class=\"_ _1\"></span>e c<span class=\"_ _1\"></span>ome pas<span class=\"_ _30\"></span>siv<span class=\"_ _4\"></span>it\u00e0 <span class=\"_ _30\"></span>finanziarie qu<span class=\"_ _30\"></span>ando il <span class=\"ff6\">fa<span class=\"_ _1\"></span>ir va<span class=\"_ _1\"></span>lue <span class=\"ff3\">\u00e8<span class=\"_ _1\"></span> negati<span class=\"_ _30\"></span>vo. Tali <span class=\"_ _1\"></span>strumenti <span class=\"_ _30\"></span>derivati s<span class=\"_ _1\"></span>ono<span class=\"_ _2ba\"> </span></span></span></span></span>classificati <span class=\"_ _2a\"></span>co<span class=\"_ _1\"></span>me <span class=\"_ _2a\"></span>correnti <span class=\"_ _2f\"></span>o <span class=\"_ _34\"></span>n<span class=\"_ _1\"></span>on <span class=\"_ _2a\"></span>correnti <span class=\"_ _2f\"></span>in <span class=\"_ _2a\"></span>base <span class=\"_ _2a\"></span>alla <span class=\"_ _2a\"></span>loro <span class=\"_ _2f\"></span>data <span class=\"_ _2a\"></span>di <span class=\"_ _2a\"></span>scadenza <span class=\"_ _2f\"></span>e <span class=\"_ _2a\"></span>all\u2019intenzione <span class=\"_ _2f\"></span>del <span class=\"_ _2a\"></span>Gruppo <span class=\"_ _2a\"></span>di<span class=\"_ _2ba\"> </span>continuare a detenere<span class=\"_ _30\"></span> o meno tali strumenti fino alla<span class=\"_ _1\"></span> scadenza.<span class=\"_ _2ba\"> </span>Rispettati <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>requisiti sopra <span class=\"_ _4\"></span>riportati, <span class=\"_ _4\"></span>con <span class=\"_ _2d\"></span><span class=\"ff5\">l\u2019intent<span class=\"_ _1\"></span>o <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>co<span class=\"_ _1\"></span>prire <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>Gruppo <span class=\"_ _4\"></span>dall\u2019esposizione <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>rischio <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>variazioni<span class=\"_ _2ba\"> </span></span>dei <span class=\"_ _30\"></span>flussi <span class=\"_ _3e\"></span>di <span class=\"_ _30\"></span>cassa <span class=\"_ _30\"></span>attesi <span class=\"_ _3e\"></span>associati <span class=\"_ _30\"></span>ad <span class=\"_ _3e\"></span>un\u2019attivit\u00e0, <span class=\"_ _30\"></span>una <span class=\"_ _3e\"></span>passivit\u00e0 <span class=\"_ _30\"></span>o <span class=\"_ _30\"></span>una <span class=\"_ _3e\"></span>transazione <span class=\"_ _30\"></span>altament<span class=\"_ _1\"></span>e <span class=\"_ _30\"></span>probabile<span class=\"ff3\">, <span class=\"_ _30\"></span>si <span class=\"_ _3e\"></span>applica<span class=\"_ _2ba\"> </span></span>il <span class=\"_ _30\"></span>trattamento <span class=\"_ _1\"></span>contabile<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>del <span class=\"_ _30\"></span><span class=\"ff6\">cash <span class=\"_ _1\"></span>flow <span class=\"_ _30\"></span>hedge<span class=\"ff3\"> <span class=\"_ _30\"></span>e p<span class=\"_ _1\"></span>ertanto <span class=\"_ _30\"></span>la p<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>rzione <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>utile <span class=\"_ _30\"></span>o perdit<span class=\"_ _1\"></span>a <span class=\"_ _30\"></span>sullo stru<span class=\"_ _30\"></span>mento <span class=\"_ _1\"></span>coperto,<span class=\"_ _2ba\"> </span></span></span>relativa <span class=\"_ _2d\"></span>alla <span class=\"_ _2d\"></span>parte <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>copertura <span class=\"_ _2d\"></span>efficac<span class=\"_ _1\"></span>e, <span class=\"_ _2d\"></span>\u00e8 <span class=\"_ _2d\"></span>rilevata <span class=\"_ _2d\"></span>nelle <span class=\"_ _2d\"></span>altre <span class=\"_ _2d\"></span>componenti <span class=\"_ _2d\"></span>di <span class=\"_ _4\"></span>co<span class=\"_ _4\"></span>nto <span class=\"_ _2d\"></span>economic<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span>complessivo<span class=\"_ _2ba\"> </span>attraverso una specifica <span class=\"_ _4\"></span>ris<span class=\"_ _1\"></span>erva di <span class=\"_ _4\"></span>patrimonio netto definita <span class=\"_ _4\"></span>riserva di <span class=\"_ _4\"></span><span class=\"ff6\">cash <span class=\"_ _4\"></span>flow hedge</span>, mentre <span class=\"_ _4\"></span>la parte <span class=\"_ _4\"></span>non<span class=\"_ _2ba\"> </span>efficace \u00e8 <span class=\"_ _4\"></span>rilevata <span class=\"_ _4\"></span>direttamente nel <span class=\"_ _4\"></span>conto economico dell\u2019esercizio <span class=\"_ _4\"></span>nell\u2019ambito degli <span class=\"_ _4\"></span>altri ricavi <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>proventi <span class=\"_ _4\"></span>o<span class=\"_ _2ba\"> </span>degli altri costi opera<span class=\"_ _1\"></span>tivi.<span class=\"_ _2ba\"> </span>Gli <span class=\"_ _33\"> </span>importi <span class=\"_ _33\"> </span>ricon<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>sciuti <span class=\"_ _33\"> </span>nelle <span class=\"_ _34\"> </span>altre  c<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>mponenti <span class=\"_ _33\"> </span>di <span class=\"_ _34\"> </span>conto  ec<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>nomico <span class=\"_ _33\"> </span>compl<span class=\"_ _1\"></span>essivo, <span class=\"_ _33\"> </span>sono  suc<span class=\"_ _30\"></span>ces<span class=\"_ _4\"></span>sivament<span class=\"_ _1\"></span>e<span class=\"_ _2ba\"> </span>riversati <span class=\"_ _33\"> </span>nel <span class=\"_ _34\"> </span>conto <span class=\"_ _33\"> </span>economic<span class=\"_ _1\"></span>o <span class=\"_ _33\"> </span>nel <span class=\"_ _33\"> </span>moment<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> <span class=\"_ _33\"> </span>in <span class=\"_ _33\"> </span>cui<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>l\u2019operazione <span class=\"_ _34\"> </span>oggetto <span class=\"_ _33\"> </span>di <span class=\"_ _34\"> </span>copertura <span class=\"_ _33\"> </span>influenza <span class=\"_ _33\"> </span>il<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>conto<span class=\"_ _2ba\"> </span>economico, per ese<span class=\"_ _1\"></span>mpio se si verifica un<span class=\"_ _1\"></span>a vendita o vi <span class=\"_ _1\"></span>\u00e8 una svalutazione.<span class=\"_ _2ba\"> </span>Qualora lo <span class=\"_ _4\"></span>strumento di <span class=\"_ _4\"></span>copertura <span class=\"_ _4\"></span>sia <span class=\"_ _4\"></span>ceduto, giunga <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>scadenza, annullato o<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>esercitato senza <span class=\"_ _4\"></span>sostituzione,<span class=\"_ _2ba\"> </span>o non si qualifichi pi\u00f9 come efficace copertura del risc<span class=\"_ _1\"></span>hio a fronte del quale l\u2019operazione era stata accesa, la<span class=\"_ _2ba\"> </span>quota <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>riserv<span class=\"_ _1\"></span>a <span class=\"_ _30\"></span>di<span class=\"ff6\"> <span class=\"_ _30\"></span>cash <span class=\"_ _30\"></span>flow<span class=\"_ _30\"></span> <span class=\"_ _30\"></span>hedge <span class=\"_ _30\"></span><span class=\"ff3\">a <span class=\"_ _30\"></span>esso <span class=\"_ _30\"></span>relativa <span class=\"_ _3e\"></span>viene <span class=\"_ _3e\"></span>mantenuta <span class=\"_ _30\"></span>sino <span class=\"_ _30\"></span>a <span class=\"_ _30\"></span>quando<span class=\"_ _1\"></span> <span class=\"_ _30\"></span>non <span class=\"_ _3e\"></span>si <span class=\"_ _30\"></span>manifesta <span class=\"_ _30\"></span>il <span class=\"_ _3e\"></span>contratto<span class=\"_ _2ba\"> </span></span></span>sottostante.<span class=\"_ _2ba\"> </span>Quando <span class=\"_ _4\"></span>una <span class=\"_ _4\"></span>transazione <span class=\"_ _2d\"></span>previst<span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>non <span class=\"_ _2d\"></span>\u00e8 <span class=\"_ _4\"></span>pi\u00f9 <span class=\"_ _4\"></span>ritenuta <span class=\"_ _4\"></span>probabile, <span class=\"_ _2d\"></span>gli<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>utili o<span class=\"_ _4\"></span> <span class=\"_ _2d\"></span>perdi<span class=\"_ _1\"></span>te <span class=\"_ _4\"></span>rilevati <span class=\"_ _4\"></span>a <span class=\"_ _2d\"></span>patrimonio<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>nett<span class=\"_ _1\"></span>o<span class=\"_ _2ba\"> </span>sono rilasciati im<span class=\"_ _1\"></span>mediatamente a con<span class=\"_ _1\"></span>to economico.<span class=\"_ _2ba\"> </span>Con riferim<span class=\"_ _1\"></span>ento alla<span class=\"_ _1\"></span> deter<span class=\"_ _1\"></span>minazione <span class=\"_ _1\"></span>del <span class=\"ff6\">fair <span class=\"_ _1\"></span>value<span class=\"ff5\">, il<span class=\"_ _30\"></span> Gruppo opera<span class=\"_ _30\"></span> in conformit<span class=\"_ _1\"></span>\u00e0 ai r<span class=\"_ _1\"></span>equisiti de<span class=\"_ _1\"></span>finiti dall\u2019IF<span class=\"_ _30\"></span>RS<span class=\"_ _2ba\"> </span></span></span>13 <span class=\"_ _29\"> </span>ogni <span class=\"_ _29\"> </span>qualvolta <span class=\"_ _37\"> </span>tale <span class=\"_ _29\"> </span>misurazione <span class=\"_ _29\"> </span>sia <span class=\"_ _29\"> </span>richiesta <span class=\"_ _37\"> </span>dai <span class=\"_ _29\"> </span>principi <span class=\"_ _29\"> </span>contabili <span class=\"_ _29\"> </span>internazionali<span class=\"_ _1\"></span>, <span class=\"_ _29\"> </span>quale <span class=\"_ _29\"> </span>criterio <span class=\"_ _29\"> </span>di<span class=\"_ _2ba\"> </span>rilevazione e/o valutazi<span class=\"_ _1\"></span>one ovvero quale informativa i<span class=\"_ _1\"></span>ntegrativa in relazione<span class=\"_ _1\"></span> a <span class=\"_ _4\"></span>specifiche attivit\u00e0 e passivit\u00e0.<span class=\"_ _2ba\"> </span>Il <span class=\"ff6 ls0\">fair valu<span class=\"_ _1\"></span>e<span class=\"ff3\"> <span class=\"ff5\">esprime il <span class=\"_ _30\"></span>prezzo che si perc<span class=\"_ _1\"></span>epirebbe per l<span class=\"_ _30\"></span>a vendita di un\u2019atti<span class=\"_ _30\"></span>v<span class=\"_ _4\"></span>it\u00e0 ovv<span class=\"_ _1\"></span>ero che si p<span class=\"_ _1\"></span>agherebbe <span class=\"_ _1\"></span>per il<span class=\"_ _2ba\"> </span></span></span></span>trasferimento<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>di <span class=\"_ _33\"> </span>una<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>passivit\u00e0 <span class=\"_ _34\"> </span>nell\u2019ambito <span class=\"_ _33\"> </span>di<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>una <span class=\"_ _34\"> </span>transazione <span class=\"_ _34\"> </span>o<span class=\"_ _4\"></span>rd<span class=\"ff3\">inaria <span class=\"_ _33\"> </span>posta<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>in <span class=\"_ _34\"> </span>essere <span class=\"_ _33\"> </span>tra <span class=\"_ _34\"> </span>o<span class=\"_ _4\"></span>peratori <span class=\"_ _34\"> </span>di<span class=\"_ _2ba\"> </span></span>mercato, <span class=\"_ _2d\"></span>alla <span class=\"_ _2f\"></span>data <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>valutazione <span class=\"_ _2d\"></span>(c.d. <span class=\"_ _2f\"></span><span class=\"ff6\">exit <span class=\"_ _2f\"></span>price</span>). <span class=\"_ _2d\"></span>Il <span class=\"_ _2f\"></span><span class=\"ff6\">fair <span class=\"_ _2d\"></span>value</span> <span class=\"_ _2f\"></span>degli <span class=\"_ _2d\"></span>strumenti <span class=\"_ _2d\"></span>quotati <span class=\"_ _2f\"></span>in <span class=\"_ _2d\"></span>pubblici <span class=\"_ _2d\"></span>mercati <span class=\"_ _2f\"></span>\u00e8<span class=\"_ _2ba\"> </span>determinato fac<span class=\"_ _1\"></span>endo riferiment<span class=\"_ _1\"></span>o alle quotazioni <span class=\"ff6\">(bid pric<span class=\"_ _1\"></span>e)<span class=\"ff3\"> <span class=\"ff5\">alla data di chiusura <span class=\"_ _1\"></span>dell\u2019esercizio. </span></span></span>Il <span class=\"_ _1\"></span><span class=\"ff6 ls0\">fair <span class=\"_ _1\"></span>value<span class=\"ff3\"> <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>strumenti <span class=\"_ _30\"></span>non q<span class=\"_ _1\"></span>uotati <span class=\"_ _30\"></span>v<span class=\"_ _4\"></span>iene <span class=\"_ _30\"></span>misurato <span class=\"_ _30\"></span>facendo <span class=\"_ _30\"></span>riferimento <span class=\"_ _30\"></span>a <span class=\"_ _30\"></span>tecniche <span class=\"_ _1\"></span>di <span class=\"_ _30\"></span>valutazione <span class=\"_ _30\"></span>finanziaria. </span></span>Le <span class=\"_ _2a\"></span>attivit\u00e0 <span class=\"_ _2a\"></span>e <span class=\"_ _2a\"></span>passivit\u00e0 <span class=\"_ _2f\"></span>finanziarie <span class=\"_ _2a\"></span>valutate <span class=\"_ _2a\"></span>al <span class=\"_ _2a\"></span><span class=\"ff6\">fair <span class=\"_ _2a\"></span>value</span> <span class=\"_ _2a\"></span>sono <span class=\"_ _2a\"></span>classificat<span class=\"_ _1\"></span>e <span class=\"_ _2a\"></span>nei <span class=\"_ _2a\"></span>tre <span class=\"_ _2a\"></span>livelli <span class=\"_ _2a\"></span>gerarchici <span class=\"_ _2f\"></span>di <span class=\"_ _2a\"></span>seguito<span class=\"_ _2ba\"> </span>descritti, <span class=\"_ _2a\"></span>in <span class=\"_ _34\"></span>bas<span class=\"_ _1\"></span>e <span class=\"_ _34\"></span>alla <span class=\"_ _2a\"></span>rilevan<span class=\"_ _1\"></span>za <span class=\"_ _2a\"></span>delle <span class=\"_ _34\"></span>informazioni <span class=\"_ _2a\"></span>utiliz<span class=\"_ _1\"></span>zate <span class=\"_ _2a\"></span>nella <span class=\"_ _34\"></span>determinazi<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>ne <span class=\"_ _2a\"></span>del <span class=\"_ _34\"> </span><span class=\"ff6\">fair <span class=\"_ _34\"> </span>value</span> <span class=\"_ _2a\"></span>stesso. <span class=\"_ _2a\"></span>In<span class=\"_ _2ba\"> </span>particolare:<span class=\"_ _2ba\"> </span>Livello 1: <span class=\"_ _193\"> </span><span class=\"ff6\">fair <span class=\"_ _34\"> </span>value</span> <span class=\"_ _34\"> </span>determinato <span class=\"_ _34\"> </span>con <span class=\"_ _2a\"></span>riferimento <span class=\"_ _34\"> </span>a <span class=\"_ _34\"> </span>prezzi <span class=\"_ _34\"> </span>quotati <span class=\"_ _34\"></span>(non <span class=\"_ _2a\"></span>modificati) <span class=\"_ _34\"> </span>su <span class=\"_ _34\"> </span>mercati <span class=\"_ _34\"> </span>attivi <span class=\"_ _34\"></span>per<span class=\"_ _2ba\"> </span>strumenti finanziar<span class=\"_ _1\"></span>i identici cui il Grupp<span class=\"_ _1\"></span>o pu\u00f2 accedere alla data<span class=\"_ _30\"></span> di v<span class=\"_ _4\"></span>alutazione<span class=\"_ _1\"></span>;<span class=\"_ _2ba\"> </span>Livello 2: <span class=\"_ _193\"> </span><span class=\"ff6\">fair <span class=\"_ _4\"></span>value</span> determinato<span class=\"_ _1\"></span> sulla base di input diversi dai prezzi quotati di cui<span class=\"_ _1\"></span> al <span class=\"_ _4\"></span>livello 1, basand<span class=\"_ _1\"></span>osi su<span class=\"_ _2ba\"> </span>variabili osservabil<span class=\"_ _1\"></span>i direttament<span class=\"_ _1\"></span>e o indirettamente<span class=\"_ _1\"></span> su mercati attivi<span class=\"_ _1\"></span>;<span class=\"_ _2ba\"> </span>Livello 3: <span class=\"_ _193\"> </span><span class=\"ff6\">fair value</span> determinato con <span class=\"_ _1\"></span>tecniche di valutazi<span class=\"_ _1\"></span>one con riferiment<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> a variabili n<span class=\"_ _1\"></span>on osservabili. Per le attivit\u00e0 e pa<span class=\"_ _30\"></span>ssiv<span class=\"_ _4\"></span>it\u00e0 mi<span class=\"_ _30\"></span>surate al <span class=\"_ _4\"></span><span class=\"ff6\">fair value</span> su base <span class=\"_ _1\"></span>ricorrente, il Grupp<span class=\"_ _1\"></span>o determina se si sia<span class=\"_ _1\"></span> verificato un trasferimento <span class=\"_ _2f\"></span>tra <span class=\"_ _2f\"></span>i <span class=\"_ _2a\"></span>livelli <span class=\"_ _2d\"></span>gerarchici <span class=\"_ _2f\"></span>sopra <span class=\"_ _2a\"></span>indicati,<span class=\"_ _30\"></span> <span class=\"_ _2a\"></span>individuando <span class=\"_ _2f\"></span>a <span class=\"_ _2f\"></span>ogni <span class=\"_ _2a\"></span>chiusura <span class=\"_ _2d\"></span>co<span class=\"_ _4\"></span>ntabile <span class=\"_ _2f\"></span>il <span class=\"_ _2f\"></span>livello <span class=\"_ _2f\"></span>in <span class=\"_ _2a\"></span>cui <span class=\"_ _2d\"></span>\u00e8<span class=\"_ _2ba\"> </span>classificato l\u2019input sign<span class=\"_ _1\"></span>ificativo di<span class=\"_ _1\"></span> pi\u00f9 basso livello di g<span class=\"_ _1\"></span>erarchia utiliz<span class=\"_ _1\"></span>zato per la valu<span class=\"_ _1\"></span>tazione.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-620": {
   "value": "Passivit\u00e0 finanziarie<span class=\"_ _2ba\"> </span>Le passivit\u00e0 <span class=\"_ _4\"></span>finanziarie<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>sono classificate, al <span class=\"_ _4\"></span>momento dell<span class=\"ff5\">\u2019iscrizione </span>iniziale, tra le <span class=\"_ _4\"></span>passivit\u00e0 finanziarie <span class=\"_ _4\"></span><span class=\"ff6\">al fair<span class=\"_ _2ba\"> </span></span>value<span class=\"ff3\"> <span class=\"_ _2a\"></span>rilevato <span class=\"_ _2a\"></span>a <span class=\"_ _34\"></span>cont<span class=\"_ _1\"></span>o <span class=\"_ _34\"></span>econ<span class=\"_ _1\"></span>omico, <span class=\"_ _2a\"></span>tra <span class=\"_ _34\"></span>i <span class=\"_ _2a\"></span>mutui <span class=\"_ _2a\"></span>e <span class=\"_ _2a\"></span>finanziamenti, <span class=\"_ _2a\"></span>tra <span class=\"_ _2a\"></span>i <span class=\"_ _34\"> </span>derivati<span class=\"_ _1\"></span> <span class=\"_ _2a\"></span>designati <span class=\"_ _34\"></span>come <span class=\"_ _2a\"></span>strumenti <span class=\"_ _2a\"></span>di<span class=\"_ _2ba\"> </span></span>copertura.  Tutte le passivit\u00e0 finanziarie son<span class=\"_ _1\"></span>o rilevate inizialmente al <span class=\"ff6\">fair value</span> cui si <span class=\"_ _4\"></span>aggiungono, nel caso<span class=\"_ _1\"></span> di<span class=\"_ _2ba\"> </span>mutui, <span class=\"_ _4\"></span>finanziamenti <span class=\"_ _4\"></span>e <span class=\"_ _2d\"></span>debiti, <span class=\"_ _4\"></span>i <span class=\"_ _2d\"></span>costi <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>transazion<span class=\"_ _1\"></span>e <span class=\"_ _2d\"></span>ad <span class=\"_ _4\"></span>essi <span class=\"_ _2d\"></span>dirett<span class=\"_ _1\"></span>amente <span class=\"_ _2d\"></span>a<span class=\"_ _1\"></span>ttribuibili. <span class=\"_ _4\"></span>Le <span class=\"_ _2d\"></span>passivit\u00e0 <span class=\"_ _4\"></span>finanziarie<span class=\"_ _2ba\"> </span>detenute  dal <span class=\"_ _33\"> </span>Gruppo <span class=\"_ _33\"> </span>comprendono <span class=\"_ _33\"> </span>debiti  c<span class=\"_ _30\"></span>ommerciali  e <span class=\"_ _33\"> </span>altre  passivit\u00e0, <span class=\"_ _33\"> </span>mutui <span class=\"_ _33\"> </span>e  fin<span class=\"_ _1\"></span>anziamenti,  inclusi<span class=\"_ _2ba\"> </span>scoperti di cont<span class=\"_ _1\"></span>o corrente.<span class=\"_ _2ba\"> </span>La <span class=\"_ _29\"> </span>modalit\u00e0 <span class=\"_ _29\"> </span>di <span class=\"_ _3f\"> </span>valutazione <span class=\"_ _37\"> </span>successiva <span class=\"_ _29\"> </span>delle <span class=\"_ _3f\"> </span>passivit\u00e0 <span class=\"_ _29\"> </span>finanziarie <span class=\"_ _29\"> </span>dipend<span class=\"ls2\">e <span class=\"_ _29\"> </span></span>dalla <span class=\"_ _29\"> </span>loro <span class=\"_ _29\"> </span>classificazione. <span class=\"_ _29\"> </span>In<span class=\"_ _2ba\"> </span>particolare, <span class=\"_ _2a\"></span>le <span class=\"_ _34\"> </span>passivit\u00e0 <span class=\"_ _34\"></span>fin<span class=\"_ _1\"></span>anziarie <span class=\"_ _2a\"></span>al <span class=\"_ _34\"> </span><span class=\"ff6\">fair <span class=\"_ _34\"> </span>value</span> <span class=\"_ _34\"></span>con <span class=\"_ _2a\"></span>variazioni <span class=\"_ _34\"> </span>rilevate <span class=\"_ _2a\"></span>a <span class=\"_ _34\"> </span>conto <span class=\"_ _2a\"></span>eco<span class=\"_ _4\"></span>nomico, <span class=\"_ _34\"></span>riguard<span class=\"_ _1\"></span>ano <span class=\"_ _2a\"></span>le<span class=\"_ _2ba\"> </span>passivit\u00e0 detenu<span class=\"_ _1\"></span>te per la <span class=\"_ _1\"></span>negoziazione <span class=\"_ _1\"></span>e sono riferit<span class=\"_ _30\"></span>e a quelle passivit\u00e0 <span class=\"ff5\">assunt<span class=\"_ _1\"></span>e con <span class=\"_ _1\"></span>l\u2019intento di <span class=\"_ _1\"></span>estinguerle <span class=\"_ _1\"></span>o<span class=\"_ _2ba\"> </span></span>trasferirle nel bre<span class=\"_ _1\"></span>ve termine.<span class=\"_ _2ba\"> </span>Le <span class=\"_ _33\"> </span>passivit\u00e0 <span class=\"_ _33\"> </span>finan<span class=\"_ _1\"></span>ziarie <span class=\"_ _34\"> </span>riferite  ai <span class=\"_ _34\"> </span>finanziamenti,<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>categoria <span class=\"_ _34\"> </span>maggiormente <span class=\"_ _33\"> </span>rapp<span class=\"_ _1\"></span>resentativa <span class=\"_ _33\"> </span>dell<span class=\"_ _1\"></span>e <span class=\"_ _33\"> </span>passivit\u00e0<span class=\"_ _2ba\"> </span>finanziarie <span class=\"_ _2d\"></span>detenute <span class=\"_ _2f\"></span>dal <span class=\"_ _2f\"></span>Grup<span class=\"_ _1\"></span>po, <span class=\"_ _2f\"></span>sono <span class=\"_ _2f\"></span>valutate <span class=\"_ _2d\"></span>con <span class=\"_ _2f\"></span>il <span class=\"_ _2f\"></span>criterio <span class=\"_ _2f\"></span>del <span class=\"_ _2d\"></span>costo <span class=\"_ _2f\"></span>ammortizz<span class=\"_ _1\"></span>ato <span class=\"_ _2f\"></span>al <span class=\"_ _2a\"></span>tasso <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>interesse<span class=\"_ _2ba\"> </span>effettivo. Gli<span class=\"_ _1\"></span> utili e le p<span class=\"_ _1\"></span>erdite sono contabili<span class=\"_ _1\"></span>zzati nel <span class=\"_ _1\"></span>conto econo<span class=\"_ _1\"></span>mico quando la <span class=\"_ _1\"></span>passivit\u00e0 \u00e8 estin<span class=\"_ _1\"></span>ta<span class=\"_ _4\"></span> ed anch<span class=\"_ _1\"></span>e<span class=\"_ _2ba\"> </span>mediante il process<span class=\"_ _1\"></span>o di ammortament<span class=\"_ _1\"></span>o.<span class=\"_ _2ba\"> </span>Il <span class=\"_ _2d\"></span>costo <span class=\"_ _2f\"></span>ammortizzato <span class=\"_ _2d\"></span>\u00e8 <span class=\"_ _2f\"></span>calcolato <span class=\"_ _2d\"></span>rilevando <span class=\"_ _2d\"></span>lo <span class=\"_ _2f\"></span>sconto <span class=\"_ _2d\"></span>o <span class=\"_ _2f\"></span>il <span class=\"_ _2f\"></span>premio <span class=\"_ _2a\"></span><span class=\"ff5\">sull\u2019acquisi<span class=\"_ _1\"></span>zione <span class=\"_ _2d\"></span>e <span class=\"_ _2f\"></span>gli <span class=\"_ _2d\"></span>o<span class=\"_ _4\"></span>norari <span class=\"_ _2d\"></span>o <span class=\"_ _2f\"></span>costi <span class=\"_ _2d\"></span>che<span class=\"_ _2ba\"> </span></span>fanno <span class=\"_ _2a\"></span>parte <span class=\"_ _34\"></span>integra<span class=\"_ _1\"></span>nte <span class=\"_ _2a\"></span>del <span class=\"_ _34\"></span>tasso <span class=\"_ _2a\"></span>di <span class=\"_ _34\"></span>int<span class=\"_ _1\"></span>eresse <span class=\"_ _2a\"></span>effettivo. <span class=\"_ _2a\"></span>L\u2019ammortament<span class=\"_ _1\"></span>o <span class=\"_ _34\"></span>al <span class=\"_ _2a\"></span>tasso <span class=\"_ _2a\"></span>di <span class=\"_ _34\"></span>inter<span class=\"_ _1\"></span>esse <span class=\"_ _2a\"></span>effettivo <span class=\"_ _34\"></span>\u00e8<span class=\"_ _2ba\"> </span>compreso tra gli on<span class=\"_ _30\"></span>eri finanziari nel prospett<span class=\"_ _1\"></span>o dell\u2019utile/(perdita).<span class=\"_ _2ba\"> </span>I <span class=\"_ _4\"></span>debiti <span class=\"_ _2d\"></span>commerciali <span class=\"_ _4\"></span>e <span class=\"_ _2d\"></span>le <span class=\"_ _4\"></span>altre <span class=\"_ _4\"></span>passivit\u00e0 <span class=\"_ _2d\"></span>finanz<span class=\"_ _1\"></span>iarie <span class=\"_ _2d\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _2d\"></span>classific<span class=\"_ _1\"></span>ati <span class=\"_ _2d\"></span>tra <span class=\"_ _4\"></span>le <span class=\"_ _2d\"></span>passivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _2d\"></span>correnti, <span class=\"_ _4\"></span>salvo <span class=\"_ _4\"></span>quelle <span class=\"_ _2d\"></span>che<span class=\"_ _2ba\"> </span>hanno una <span class=\"_ _1\"></span>scadenza contr<span class=\"_ _1\"></span>attuale <span class=\"_ _1\"></span>oltre i d<span class=\"_ _1\"></span>odici mesi ris<span class=\"_ _30\"></span>petto<span class=\"_ _4\"></span> alla <span class=\"_ _1\"></span>data del b<span class=\"_ _1\"></span>ilancio, classif<span class=\"_ _1\"></span>icate tra le <span class=\"_ _1\"></span>passivit\u00e0<span class=\"_ _2ba\"> </span>non <span class=\"_ _34\"> </span>correnti. <span class=\"_ _34\"></span>Le <span class=\"_ _34\"> </span>passivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _34\"> </span>finanziarie <span class=\"_ _34\"></span>sono <span class=\"_ _34\"></span>eliminat<span class=\"_ _1\"></span>e <span class=\"_ _34\"> </span>quando <span class=\"_ _34\"></span>sono <span class=\"_ _34\"></span>estinte, <span class=\"_ _2a\"></span>ovvero <span class=\"_ _34\"> </span>quando <span class=\"_ _34\"> </span>l\u2019obbligaz<span class=\"_ _1\"></span>ione<span class=\"_ _2ba\"> </span>specificata nel contrat<span class=\"_ _1\"></span>to \u00e8 adempiuta.<span class=\"_ _2ba\"> </span>Tra <span class=\"_ _30\"></span>le <span class=\"_ _30\"></span>passivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _30\"></span>finanziarie, <span class=\"_ _3e\"></span>correnti <span class=\"_ _30\"></span>e <span class=\"_ _30\"></span>non <span class=\"_ _3e\"></span>risultano <span class=\"_ _30\"></span>altres\u00ec <span class=\"_ _3e\"></span>iscritte, <span class=\"_ _30\"></span>a <span class=\"_ _30\"></span>seguito <span class=\"_ _3e\"></span>dell\u2019introduzione <span class=\"_ _30\"></span>di <span class=\"_ _3e\"></span>IFRS <span class=\"_ _30\"></span>16, <span class=\"_ _30\"></span>anche<span class=\"_ _2ba\"> </span>le <span class=\"_ _34\"> </span>passivit\u00e0 <span class=\"_ _34\"> </span>finanziarie <span class=\"_ _34\"></span>rap<span class=\"_ _1\"></span>presentative <span class=\"_ _34\"></span>del <span class=\"_ _2a\"></span>v<span class=\"_ _4\"></span>alore <span class=\"_ _34\"></span>attuale <span class=\"_ _2a\"></span>dei <span class=\"_ _34\"> </span>canoni <span class=\"_ _34\"> </span>da <span class=\"_ _34\"> </span>riconoscere <span class=\"_ _34\"></span>contra<span class=\"_ _1\"></span>ttualmente <span class=\"_ _34\"></span>al<span class=\"_ _2ba\"> </span>locatore n<span class=\"_ _1\"></span>ell\u2019ambito d<span class=\"_ _1\"></span>i acc<span class=\"_ _1\"></span>ordi<span class=\"ff3\"> di <span class=\"ff6\">l<span class=\"_ _1\"></span>ease<span class=\"ff3\"> <span class=\"ff5\">plurien<span class=\"_ _1\"></span>nali, pe<span class=\"_ _1\"></span>r i quali<span class=\"_ _1\"></span> ricorr<span class=\"_ _1\"></span>ono i<span class=\"_ _1\"></span> presupp<span class=\"_ _1\"></span>osti per<span class=\"_ _1\"></span> l\u2019iscrizione <span class=\"_ _1\"></span>del<span class=\"ff6\"> <span class=\"_ _1\"></span>right<span class=\"_ _2ba\"> </span></span></span></span></span></span>of use <span class=\"ff3\">tra le attivi<span class=\"_ _1\"></span>t\u00e0 materiali. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-621": {
   "value": "Benefici ai dipend<span class=\"_ _1\"></span>enti I benefici <span class=\"_ _30\"></span>ai <span class=\"ff5\">dipendenti <span class=\"_ _1\"></span>sono tu<span class=\"_ _1\"></span>tti i <span class=\"_ _1\"></span>tipi di r<span class=\"_ _30\"></span>emunerazione erogati <span class=\"_ _30\"></span>dal Gruppo <span class=\"_ _1\"></span>in ca<span class=\"_ _1\"></span>mbio dell\u2019at<span class=\"_ _1\"></span>tivit\u00e0 la<span class=\"_ _1\"></span>vorativa<span class=\"_ _2ba\"> </span></span>svolta dai dipendenti.<span class=\"_ _2ba\"> </span>I <span class=\"_ _2a\"></span>benefici <span class=\"_ _2f\"></span>a <span class=\"_ _2a\"></span>breve <span class=\"_ _2a\"></span>termine <span class=\"_ _2f\"></span>per <span class=\"_ _2a\"></span>i <span class=\"_ _2a\"></span>dipendenti <span class=\"_ _2f\"></span>sono <span class=\"_ _2a\"></span>rappresentati <span class=\"_ _2f\"></span>da <span class=\"_ _2a\"></span>salari, <span class=\"_ _2a\"></span>stipend<span class=\"_ _1\"></span>i, <span class=\"_ _2a\"></span>oneri <span class=\"_ _2a\"></span>sociali, <span class=\"_ _2f\"></span>indennit\u00e0<span class=\"_ _2ba\"> </span>sostitutive <span class=\"_ _30\"></span>di <span class=\"_ _1\"></span>ferie <span class=\"_ _30\"></span>ed incen<span class=\"_ _30\"></span>tiv<span class=\"_ _4\"></span>i <span class=\"_ _1\"></span>corrisposti <span class=\"_ _30\"></span>sotto <span class=\"_ _30\"></span>forma <span class=\"_ _30\"></span>di b<span class=\"_ _1\"></span>onus <span class=\"_ _1\"></span>pagabile <span class=\"_ _30\"></span>nei dodic<span class=\"_ _30\"></span>i mesi <span class=\"_ _30\"></span>dalla <span class=\"_ _1\"></span>data <span class=\"_ _30\"></span>di chi<span class=\"_ _1\"></span>usura<span class=\"_ _2ba\"> </span>del <span class=\"_ _2d\"></span>bilancio. <span class=\"_ _2d\"></span>Tali <span class=\"_ _2d\"></span>benefici <span class=\"_ _2d\"></span>sono <span class=\"_ _4\"></span>co<span class=\"_ _4\"></span>ntabilizzati <span class=\"_ _2d\"></span>quali <span class=\"_ _2d\"></span>co<span class=\"_ _1\"></span>mponenti <span class=\"_ _2d\"></span>del <span class=\"_ _2d\"></span>costo <span class=\"_ _2d\"></span>del <span class=\"_ _2d\"></span>personale <span class=\"_ _2d\"></span>nel <span class=\"_ _2d\"></span>periodo <span class=\"_ _2d\"></span>in <span class=\"_ _2d\"></span>cui <span class=\"_ _4\"></span>\u00e8<span class=\"_ _2ba\"> </span>prestata l\u2019attivit\u00e0 la<span class=\"_ _30\"></span>vorativa.<span class=\"_ _2ba\"> </span>I benefici <span class=\"_ _4\"></span>successivi alla <span class=\"_ _4\"></span>fine del <span class=\"_ _4\"></span>rapporto di <span class=\"_ _4\"></span>lavoro <span class=\"_ _4\"></span>si suddividono in <span class=\"_ _4\"></span>due <span class=\"_ _4\"></span>fattispecie: piani a <span class=\"_ _4\"></span>benefici definiti<span class=\"_ _2ba\"> </span>e <span class=\"_ _4\"></span>piani a <span class=\"_ _4\"></span>contribuzione definita. <span class=\"_ _4\"></span>I <span class=\"_ _4\"></span>piani a <span class=\"_ _4\"></span>benefici <span class=\"_ _4\"></span>definiti so<span class=\"_ _4\"></span>no quei <span class=\"_ _4\"></span>programmi che prevedono <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>datore<span class=\"_ _2ba\"> </span>di  lavoro  si  impegn<span class=\"_ _1\"></span>i  a  versare  contributi  n<span class=\"_ _1\"></span>ecessari  e  suffici<span class=\"_ _1\"></span>enti  a  garantire  u<span class=\"_ _1\"></span>na  prefissata  prestazi<span class=\"_ _1\"></span>one<span class=\"_ _2ba\"> </span>previdenziale <span class=\"_ _30\"></span>futura al<span class=\"_ _1\"></span> dip<span class=\"_ _1\"></span>endente, <span class=\"_ _30\"></span>con assunz<span class=\"_ _1\"></span>ione <span class=\"_ _1\"></span>di <span class=\"_ _30\"></span>un rischio <span class=\"_ _30\"></span>attuariale in<span class=\"_ _30\"></span> capo <span class=\"_ _1\"></span>al <span class=\"_ _30\"></span>datore di <span class=\"_ _30\"></span>lavoro. <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Poich\u00e9<span class=\"_ _2ba\"> </span>nei <span class=\"_ _30\"></span>piani a <span class=\"_ _30\"></span>benefici <span class=\"_ _30\"></span>definiti <span class=\"_ _1\"></span><span class=\"ff5\">l\u2019ammontare <span class=\"_ _30\"></span>del benefi<span class=\"_ _30\"></span>cio<span class=\"_ _4\"></span> <span class=\"_ _30\"></span>da <span class=\"_ _1\"></span>erogare <span class=\"_ _1\"></span>\u00e8<span class=\"ff3\"> quan<span class=\"_ _1\"></span>tificabile <span class=\"_ _30\"></span>soltanto <span class=\"_ _1\"></span>dopo <span class=\"_ _30\"></span>la cessaz<span class=\"_ _1\"></span>ione<span class=\"_ _2ba\"> </span></span></span>del <span class=\"_ _34\"> </span>rapporto <span class=\"_ _34\"></span>di <span class=\"_ _34\"></span>lavoro, <span class=\"_ _34\"></span>i <span class=\"_ _34\"></span>relativi <span class=\"_ _2a\"></span>effetti <span class=\"_ _34\"> </span>economici <span class=\"_ _34\"></span>e <span class=\"_ _2a\"></span>patrimoniali <span class=\"_ _34\"> </span>sono <span class=\"_ _34\"> </span>rilevati <span class=\"_ _34\"></span>in <span class=\"_ _2a\"></span>base <span class=\"_ _34\"> </span>a <span class=\"_ _34\"> </span>calcoli <span class=\"_ _34\"> </span>attuariali<span class=\"_ _2ba\"> </span>conformemente <span class=\"_ _30\"></span>allo <span class=\"_ _30\"></span>IAS <span class=\"_ _30\"></span>19. <span class=\"_ _30\"></span>I <span class=\"_ _30\"></span>piani <span class=\"_ _30\"></span>a <span class=\"_ _30\"></span>co<span class=\"_ _4\"></span>ntribuzione <span class=\"_ _30\"></span>definita <span class=\"_ _30\"></span>sono <span class=\"_ _30\"></span>quei <span class=\"_ _30\"></span>programmi <span class=\"_ _30\"></span>che <span class=\"_ _30\"></span>prevedon<span class=\"_ _1\"></span>o <span class=\"_ _30\"></span>che il<span class=\"_ _1\"></span> <span class=\"_ _30\"></span>datore<span class=\"_ _2ba\"> </span>di lavoro<span class=\"_ _1\"></span> versi d<span class=\"_ _30\"></span>ei contributi p<span class=\"_ _1\"></span>refissati ad <span class=\"_ _30\"></span>un fondo. <span class=\"_ _1\"></span>L\u2019obbligaz<span class=\"_ _1\"></span>ione del dat<span class=\"_ _1\"></span>ore di <span class=\"_ _1\"></span>lavoro <span class=\"_ _1\"></span>si estingu<span class=\"_ _1\"></span>e quindi <span class=\"_ _1\"></span>con<span class=\"_ _2ba\"> </span>il v<span class=\"_ _4\"></span>ersamento dei contributi al <span class=\"_ _4\"></span>fondo <span class=\"_ _4\"></span>ed <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>rischio attuariale <span class=\"_ _4\"></span>ricade <span class=\"_ _4\"></span>sul <span class=\"_ _4\"></span>dipenden<span class=\"_ _1\"></span>te. <span class=\"_ _4\"></span>Nei piani <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>contribuzione<span class=\"_ _2ba\"> </span>definita, <span class=\"_ _30\"></span>gli <span class=\"_ _1\"></span>oneri <span class=\"_ _1\"></span>contributivi <span class=\"_ _30\"></span>sono <span class=\"_ _1\"></span>imputati <span class=\"_ _30\"></span>a cont<span class=\"_ _1\"></span>o e<span class=\"_ _1\"></span>conomico <span class=\"_ _30\"></span>quando <span class=\"_ _30\"></span>essi sono <span class=\"_ _30\"></span>sostenuti <span class=\"_ _30\"></span>in b<span class=\"_ _1\"></span>ase <span class=\"_ _1\"></span>al <span class=\"_ _30\"></span>relativo<span class=\"_ _2ba\"> </span>valore nominale.<span class=\"_ _2ba\"> </span>Nei <span class=\"_ _30\"></span>piani <span class=\"_ _1\"></span>a <span class=\"_ _30\"></span>benefici <span class=\"_ _30\"></span>definiti <span class=\"_ _30\"></span>rientra il<span class=\"_ _30\"></span> Tratta<span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>ento <span class=\"_ _30\"></span>di <span class=\"_ _1\"></span>Fine <span class=\"_ _30\"></span>Rapporto <span class=\"_ _30\"></span>(TFR) <span class=\"_ _30\"></span>dovuto <span class=\"_ _30\"></span>ai <span class=\"_ _1\"></span>dipendenti <span class=\"_ _30\"></span>ai <span class=\"_ _30\"></span>sensi <span class=\"ff5\">d<span class=\"_ _1\"></span>ell\u2019art.<span class=\"_ _2ba\"> </span></span>2120 <span class=\"_ _2d\"></span>del <span class=\"_ _2d\"></span>Codice<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>Civile, <span class=\"_ _2d\"></span>maturato<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>fino <span class=\"_ _2d\"></span>al <span class=\"_ _2d\"></span>31 <span class=\"_ _2d\"></span>dicembre<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>2006 <span class=\"_ _2d\"></span>in <span class=\"_ _2d\"></span>quanto <span class=\"_ _2d\"></span>le<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>quote <span class=\"_ _2d\"></span>maturate <span class=\"_ _2d\"></span>con <span class=\"_ _2d\"></span>decorr<span class=\"_ _1\"></span>enza <span class=\"_ _2d\"></span>1\u00b0<span class=\"_ _2ba\"> </span>gennaio <span class=\"_ _30\"></span>2007, in<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>conformit\u00e0 <span class=\"_ _30\"></span>alla <span class=\"_ _30\"></span>Legge 296 <span class=\"_ _30\"></span>del <span class=\"_ _30\"></span>27<span class=\"_ _4\"></span> <span class=\"_ _1\"></span>dice<span class=\"_ _1\"></span>mbre <span class=\"_ _1\"></span>2006, sul<span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>base <span class=\"_ _30\"></span>delle <span class=\"_ _30\"></span>scelte impli<span class=\"_ _1\"></span>cite <span class=\"_ _30\"></span>ed esplicit<span class=\"_ _1\"></span>e<span class=\"_ _2ba\"> </span>operate <span class=\"_ _33\"> </span>dai <span class=\"_ _33\"> </span>lavoratori, <span class=\"_ _33\"> </span>sono <span class=\"_ _33\"> </span>state <span class=\"_ _33\"> </span>destinate <span class=\"_ _33\"> </span>ai <span class=\"_ _33\"> </span>fondi <span class=\"_ _33\"> </span>di <span class=\"_ _33\"> </span>previdenza <span class=\"_ _33\"> </span>complem<span class=\"_ _1\"></span>entare <span class=\"_ _33\"> </span>oppure <span class=\"_ _33\"> </span>al <span class=\"_ _33\"> </span>fondo  d<span class=\"_ _30\"></span>i<span class=\"_ _2ba\"> </span>tesoreria <span class=\"_ _2f\"></span>istituito <span class=\"_ _2f\"></span>presso <span class=\"_ _2f\"></span>l\u2019I<span class=\"ff3\">NPS. <span class=\"_ _2a\"></span>La <span class=\"_ _2f\"></span>passivit\u00e0 <span class=\"_ _2f\"></span>\u00e8 <span class=\"_ _2a\"></span>proiett<span class=\"_ _1\"></span>ata <span class=\"_ _2f\"></span>al <span class=\"_ _2a\"></span>futuro <span class=\"_ _2f\"></span>con <span class=\"_ _2a\"></span>il <span class=\"_ _2d\"></span>m<span class=\"_ _4\"></span>etodo <span class=\"_ _2f\"></span>della <span class=\"_ _2a\"></span>proiezion<span class=\"_ _1\"></span>e <span class=\"_ _2a\"></span>unitaria<span class=\"_ _2ba\"> </span></span>(Projected <span class=\"_ _1\"></span>Unit Credit<span class=\"_ _30\"></span> Method) <span class=\"ff3\">per <span class=\"_ _30\"></span>calcolare il <span class=\"_ _1\"></span>probabile a<span class=\"_ _30\"></span>mmontare da <span class=\"_ _1\"></span>pagare al <span class=\"_ _30\"></span>momento della<span class=\"_ _1\"></span> risoluz<span class=\"_ _1\"></span>ione<span class=\"_ _2ba\"> </span></span>del <span class=\"_ _2d\"></span>rapporto<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>lavoro, <span class=\"_ _4\"></span>ed <span class=\"_ _2d\"></span>\u00e8 <span class=\"_ _2d\"></span><span class=\"ff5\">poi <span class=\"_ _4\"></span>attualizzata <span class=\"_ _2d\"></span>per <span class=\"_ _4\"></span>tener <span class=\"_ _2d\"></span>conto <span class=\"_ _4\"></span>del <span class=\"_ _2d\"></span>tempo <span class=\"_ _4\"></span>che <span class=\"_ _2d\"></span>trascorrer\u00e0 <span class=\"_ _4\"></span>prima <span class=\"_ _2d\"></span>dell\u2019effettivo<span class=\"_ _2ba\"> </span></span>pagamento. <span class=\"_ _4\"></span>L<span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>alutazione<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>della <span class=\"_ _2d\"></span>passivit\u00e0 <span class=\"_ _4\"></span>iscritta <span class=\"_ _2d\"></span>in <span class=\"_ _2d\"></span>bi<span class=\"_ _1\"></span>lancio <span class=\"_ _2d\"></span>\u00e8 <span class=\"_ _2d\"></span>basata <span class=\"_ _4\"></span>sulle <span class=\"_ _2d\"></span>conclusioni <span class=\"_ _4\"></span>raggiunte <span class=\"_ _2d\"></span>da <span class=\"_ _4\"></span>attuari<span class=\"_ _2ba\"> </span>esterni al G<span class=\"_ _30\"></span>ruppo. Il calcolo<span class=\"_ _1\"></span> tiene cont<span class=\"_ _1\"></span>o del TF<span class=\"_ _1\"></span>R matur<span class=\"_ _1\"></span>ato per p<span class=\"_ _1\"></span>restazioni di lav<span class=\"_ _1\"></span>oro gi\u00e0 <span class=\"_ _1\"></span>effettuate ed <span class=\"_ _30\"></span>\u00e8 basato<span class=\"_ _2ba\"> </span>su ip<span class=\"_ _1\"></span>otesi attuari<span class=\"_ _1\"></span>ali <span class=\"_ _30\"></span>che riguard<span class=\"_ _1\"></span>ano prin<span class=\"_ _1\"></span>cipalmente: <span class=\"_ _30\"></span>le basi <span class=\"_ _30\"></span>demografiche (qu<span class=\"_ _1\"></span>ali la <span class=\"_ _30\"></span>rotazione <span class=\"_ _1\"></span>e la<span class=\"_ _30\"></span> mortalit\u00e0 <span class=\"_ _30\"></span>dei<span class=\"_ _2ba\"> </span>dipendenti) e <span class=\"_ _4\"></span>finanziarie (quali il <span class=\"_ _4\"></span>tasso <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>inflazione ed <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>tasso di <span class=\"_ _4\"></span>attualizzazione con <span class=\"_ _4\"></span>una s<span class=\"_ _2d\"></span>cadenza coerente<span class=\"_ _2ba\"> </span>con <span class=\"_ _2d\"></span>quella <span class=\"_ _2d\"></span>attesa <span class=\"_ _2d\"></span>dell\u2019obbligaz<span class=\"_ _1\"></span>ione). <span class=\"_ _2d\"></span>Il <span class=\"_ _2d\"></span>valore <span class=\"_ _2d\"></span>della <span class=\"_ _2f\"></span>passivit\u00e0 <span class=\"_ _2d\"></span>iscritta <span class=\"_ _2d\"></span>in <span class=\"_ _2d\"></span>bilancio <span class=\"_ _2d\"></span>risul<span class=\"_ _1\"></span>ta, <span class=\"_ _2d\"></span>pertanto, <span class=\"_ _2d\"></span>allineat<span class=\"_ _4\"></span><span class=\"ff3\">a <span class=\"_ _2d\"></span><span class=\"ls1e\">a<span class=\"_ _2ba\"> </span></span></span>quella <span class=\"_ _2d\"></span>risultante <span class=\"_ _4\"></span>dalla <span class=\"_ _2d\"></span>valutazione <span class=\"_ _2d\"></span>attuarial<span class=\"_ _1\"></span>e <span class=\"_ _2d\"></span>e <span class=\"_ _2d\"></span>gli <span class=\"_ _4\"></span>utili <span class=\"_ _2d\"></span>e <span class=\"_ _2d\"></span>le <span class=\"_ _2d\"></span>perdite <span class=\"_ _2d\"></span>attuariali <span class=\"_ _4\"></span>emergenti <span class=\"_ _4\"></span>dal <span class=\"_ _2d\"></span>calcolo <span class=\"_ _2d\"></span>vengon<span class=\"_ _30\"></span>o<span class=\"_ _2ba\"> </span>imputati <span class=\"_ _4\"></span>direttamente <span class=\"_ _2d\"></span>a <span class=\"_ _4\"></span>patrimonio <span class=\"_ _4\"></span>netto <span class=\"_ _4\"></span>nel <span class=\"_ _2d\"></span>prospetto <span class=\"_ _4\"></span>afferente <span class=\"_ _2d\"></span>le <span class=\"_ _4\"></span>altre <span class=\"_ _4\"></span>componenti <span class=\"_ _2d\"></span>di <span class=\"_ _4\"></span>conto <span class=\"_ _2d\"></span>econo<span class=\"_ _1\"></span>mico<span class=\"_ _2ba\"> </span>complessivo, nel peri<span class=\"_ _1\"></span>odo in cui e<span class=\"_ _1\"></span>mergono, tenuto conto del r<span class=\"_ _1\"></span>elativo effett<span class=\"_ _1\"></span>o fiscale differito. Nei <span class=\"_ _34\"> </span>piani <span class=\"_ _34\"> </span>a <span class=\"_ _33\"> </span>c<span class=\"_ _1\"></span>ontribuzione <span class=\"_ _34\"></span>definita <span class=\"_ _34\"></span>rientra <span class=\"_ _34\"></span>il <span class=\"_ _34\"></span>Trattam<span class=\"_ _1\"></span>ento <span class=\"_ _34\"> </span>di <span class=\"_ _33\"> </span>Fine <span class=\"_ _34\"> </span>Rapporto <span class=\"_ _34\"> </span>dovuto <span class=\"_ _34\"></span>ai <span class=\"_ _34\"> </span>dipendenti <span class=\"_ _34\"></span>ai <span class=\"_ _34\"></span>sensi<span class=\"_ _2ba\"> </span>dell\u2019art. <span class=\"_ _2f\"></span>2120 <span class=\"_ _2f\"></span>del <span class=\"_ _2f\"></span>Codice <span class=\"_ _2f\"></span>Civile, <span class=\"_ _2f\"></span>limitatamente <span class=\"_ _2f\"></span>alle <span class=\"_ _2f\"></span>quote <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>TFR <span class=\"_ _2f\"></span>maturate <span class=\"_ _2f\"></span>a <span class=\"_ _2a\"></span>partire <span class=\"_ _2d\"></span>dal <span class=\"_ _2f\"></span>1<span class=\"_ _4\"></span>\u00b0 <span class=\"_ _2f\"></span>gennaio <span class=\"_ _2f\"></span>2007 <span class=\"_ _2f\"></span>e<span class=\"_ _2ba\"> </span>versate  obbligatoriamente  ad <span class=\"_ _37\"> </span>un  Fondo <span class=\"_ _37\"> </span>di <span class=\"_ _37\"> </span>previdenza  complementare,  ovvero <span class=\"_ _37\"> </span>nell\u2019apposit<span class=\"_ _1\"></span>o <span class=\"_ _37\"> </span>Fondo  di<span class=\"_ _2ba\"> </span>Tesoreria <span class=\"_ _4\"></span>isti<span class=\"ff5\">tuito <span class=\"_ _4\"></span>presso <span class=\"_ _2d\"></span>l\u2019I<span class=\"_ _1\"></span>NPS. <span class=\"_ _4\"></span>Tali <span class=\"_ _2d\"></span>piani <span class=\"_ _4\"></span>sono <span class=\"_ _4\"></span>gestiti <span class=\"_ _4\"></span>da <span class=\"_ _2d\"></span>soggetti terzi <span class=\"_ _2d\"></span>gestori <span class=\"_ _4\"></span>di fo<span class=\"_ _4\"></span>ndi, <span class=\"_ _4\"></span>in <span class=\"_ _2d\"></span>relazione<span class=\"_ _30\"></span> <span class=\"_ _2d\"></span>ai <span class=\"_ _2d\"></span>quali<span class=\"_ _2ba\"> </span></span>non <span class=\"_ _4\"></span>vi <span class=\"_ _4\"></span>sono <span class=\"_ _4\"></span>obblighi <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>carico <span class=\"_ _4\"></span>del <span class=\"_ _2d\"></span>Gruppo che <span class=\"_ _4\"></span>versa <span class=\"_ _4\"></span>contributi <span class=\"_ _4\"></span>imputandoli <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>conto <span class=\"_ _4\"></span>economico <span class=\"_ _4\"></span>quando <span class=\"_ _4\"></span>sono<span class=\"_ _2ba\"> </span>sostenuti <span class=\"ls2\">e </span>in base al<span class=\"_ _30\"></span> re<span class=\"_ _4\"></span>lativo valore<span class=\"_ _1\"></span> nominale.<span class=\"_ _2ba\"> </span>I <span class=\"_ _4\"></span>benefici <span class=\"_ _2d\"></span>dovuti <span class=\"_ _4\"></span>ai <span class=\"_ _2d\"></span>dipend<span class=\"_ _1\"></span>enti <span class=\"_ _2d\"></span>per <span class=\"_ _4\"></span>la <span class=\"_ _2d\"></span>cessazi<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>ne <span class=\"_ _2d\"></span>del <span class=\"_ _4\"></span>rapporto <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>lavoro <span class=\"_ _4\"></span>sono <span class=\"_ _4\"></span>rilevati <span class=\"_ _2d\"></span>come <span class=\"_ _4\"></span>passivit\u00e0 <span class=\"_ _4\"></span>quando<span class=\"_ _2ba\"> </span>l\u2019impresa <span class=\"_ _30\"></span>decide di <span class=\"_ _30\"></span>concludere il <span class=\"_ _30\"></span>rapporto <span class=\"_ _1\"></span>di la<span class=\"_ _30\"></span>voro con <span class=\"_ _30\"></span>un dipendente <span class=\"_ _30\"></span>o un <span class=\"_ _30\"></span>gruppo d<span class=\"_ _1\"></span>i dip<span class=\"_ _1\"></span>endenti p<span class=\"_ _1\"></span>rima <span class=\"_ _1\"></span>della<span class=\"_ _2ba\"> </span>normale <span class=\"_ _2f\"></span>data <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>pensionamento,<span class=\"_ _1\"></span> <span class=\"_ _2f\"></span>ovvero <span class=\"_ _2a\"></span>nei <span class=\"_ _2f\"></span>casi <span class=\"_ _2f\"></span>in <span class=\"_ _2f\"></span>cui <span class=\"_ _2f\"></span>il <span class=\"_ _2a\"></span>dipenden<span class=\"_ _1\"></span>te <span class=\"_ _2f\"></span>o <span class=\"_ _2a\"></span>un <span class=\"_ _2f\"></span>grupp<span class=\"_ _1\"></span>o <span class=\"_ _2a\"></span>di <span class=\"_ _2d\"></span>dipendenti <span class=\"_ _2f\"></span>decida <span class=\"_ _2f\"></span>di<span class=\"_ _2ba\"> </span>accettare <span class=\"_ _2f\"></span>un\u2019offerta <span class=\"_ _2f\"></span>di <span class=\"_ _2a\"></span>benefici <span class=\"_ _2d\"></span>in <span class=\"_ _2a\"></span>cambio <span class=\"_ _2f\"></span>della <span class=\"_ _2f\"></span>cessazione <span class=\"_ _2f\"></span>del <span class=\"_ _2a\"></span>rapporto <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>lavoro. <span class=\"_ _2a\"></span>I <span class=\"_ _2f\"></span>benefici <span class=\"_ _2f\"></span>dovuti <span class=\"_ _2a\"></span>per <span class=\"_ _2f\"></span>la<span class=\"_ _2ba\"> </span>cessazione del rapp<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>rto di lavoro son<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> rilevati immedi<span class=\"_ _30\"></span>atamente nel costo del lavoro.<span class=\"_ _2ba\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-652": {
   "value": "Benefici ai dipend<span class=\"_ _1\"></span>enti I benefici <span class=\"_ _30\"></span>ai <span class=\"ff5\">dipendenti <span class=\"_ _1\"></span>sono tu<span class=\"_ _1\"></span>tti i <span class=\"_ _1\"></span>tipi di r<span class=\"_ _30\"></span>emunerazione erogati <span class=\"_ _30\"></span>dal Gruppo <span class=\"_ _1\"></span>in ca<span class=\"_ _1\"></span>mbio dell\u2019at<span class=\"_ _1\"></span>tivit\u00e0 la<span class=\"_ _1\"></span>vorativa<span class=\"_ _2ba\"> </span></span>svolta dai dipendenti.<span class=\"_ _2ba\"> </span>I <span class=\"_ _2a\"></span>benefici <span class=\"_ _2f\"></span>a <span class=\"_ _2a\"></span>breve <span class=\"_ _2a\"></span>termine <span class=\"_ _2f\"></span>per <span class=\"_ _2a\"></span>i <span class=\"_ _2a\"></span>dipendenti <span class=\"_ _2f\"></span>sono <span class=\"_ _2a\"></span>rappresentati <span class=\"_ _2f\"></span>da <span class=\"_ _2a\"></span>salari, <span class=\"_ _2a\"></span>stipend<span class=\"_ _1\"></span>i, <span class=\"_ _2a\"></span>oneri <span class=\"_ _2a\"></span>sociali, <span class=\"_ _2f\"></span>indennit\u00e0<span class=\"_ _2ba\"> </span>sostitutive <span class=\"_ _30\"></span>di <span class=\"_ _1\"></span>ferie <span class=\"_ _30\"></span>ed incen<span class=\"_ _30\"></span>tiv<span class=\"_ _4\"></span>i <span class=\"_ _1\"></span>corrisposti <span class=\"_ _30\"></span>sotto <span class=\"_ _30\"></span>forma <span class=\"_ _30\"></span>di b<span class=\"_ _1\"></span>onus <span class=\"_ _1\"></span>pagabile <span class=\"_ _30\"></span>nei dodic<span class=\"_ _30\"></span>i mesi <span class=\"_ _30\"></span>dalla <span class=\"_ _1\"></span>data <span class=\"_ _30\"></span>di chi<span class=\"_ _1\"></span>usura<span class=\"_ _2ba\"> </span>del <span class=\"_ _2d\"></span>bilancio. <span class=\"_ _2d\"></span>Tali <span class=\"_ _2d\"></span>benefici <span class=\"_ _2d\"></span>sono <span class=\"_ _4\"></span>co<span class=\"_ _4\"></span>ntabilizzati <span class=\"_ _2d\"></span>quali <span class=\"_ _2d\"></span>co<span class=\"_ _1\"></span>mponenti <span class=\"_ _2d\"></span>del <span class=\"_ _2d\"></span>costo <span class=\"_ _2d\"></span>del <span class=\"_ _2d\"></span>personale <span class=\"_ _2d\"></span>nel <span class=\"_ _2d\"></span>periodo <span class=\"_ _2d\"></span>in <span class=\"_ _2d\"></span>cui <span class=\"_ _4\"></span>\u00e8<span class=\"_ _2ba\"> </span>prestata l\u2019attivit\u00e0 la<span class=\"_ _30\"></span>vorativa.<span class=\"_ _2ba\"> </span>I benefici <span class=\"_ _4\"></span>successivi alla <span class=\"_ _4\"></span>fine del <span class=\"_ _4\"></span>rapporto di <span class=\"_ _4\"></span>lavoro <span class=\"_ _4\"></span>si suddividono in <span class=\"_ _4\"></span>due <span class=\"_ _4\"></span>fattispecie: piani a <span class=\"_ _4\"></span>benefici definiti<span class=\"_ _2ba\"> </span>e <span class=\"_ _4\"></span>piani a <span class=\"_ _4\"></span>contribuzione definita. <span class=\"_ _4\"></span>I <span class=\"_ _4\"></span>piani a <span class=\"_ _4\"></span>benefici <span class=\"_ _4\"></span>definiti so<span class=\"_ _4\"></span>no quei <span class=\"_ _4\"></span>programmi che prevedono <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>datore<span class=\"_ _2ba\"> </span>di  lavoro  si  impegn<span class=\"_ _1\"></span>i  a  versare  contributi  n<span class=\"_ _1\"></span>ecessari  e  suffici<span class=\"_ _1\"></span>enti  a  garantire  u<span class=\"_ _1\"></span>na  prefissata  prestazi<span class=\"_ _1\"></span>one<span class=\"_ _2ba\"> </span>previdenziale <span class=\"_ _30\"></span>futura al<span class=\"_ _1\"></span> dip<span class=\"_ _1\"></span>endente, <span class=\"_ _30\"></span>con assunz<span class=\"_ _1\"></span>ione <span class=\"_ _1\"></span>di <span class=\"_ _30\"></span>un rischio <span class=\"_ _30\"></span>attuariale in<span class=\"_ _30\"></span> capo <span class=\"_ _1\"></span>al <span class=\"_ _30\"></span>datore di <span class=\"_ _30\"></span>lavoro. <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Poich\u00e9<span class=\"_ _2ba\"> </span>nei <span class=\"_ _30\"></span>piani a <span class=\"_ _30\"></span>benefici <span class=\"_ _30\"></span>definiti <span class=\"_ _1\"></span><span class=\"ff5\">l\u2019ammontare <span class=\"_ _30\"></span>del benefi<span class=\"_ _30\"></span>cio<span class=\"_ _4\"></span> <span class=\"_ _30\"></span>da <span class=\"_ _1\"></span>erogare <span class=\"_ _1\"></span>\u00e8<span class=\"ff3\"> quan<span class=\"_ _1\"></span>tificabile <span class=\"_ _30\"></span>soltanto <span class=\"_ _1\"></span>dopo <span class=\"_ _30\"></span>la cessaz<span class=\"_ _1\"></span>ione<span class=\"_ _2ba\"> </span></span></span>del <span class=\"_ _34\"> </span>rapporto <span class=\"_ _34\"></span>di <span class=\"_ _34\"></span>lavoro, <span class=\"_ _34\"></span>i <span class=\"_ _34\"></span>relativi <span class=\"_ _2a\"></span>effetti <span class=\"_ _34\"> </span>economici <span class=\"_ _34\"></span>e <span class=\"_ _2a\"></span>patrimoniali <span class=\"_ _34\"> </span>sono <span class=\"_ _34\"> </span>rilevati <span class=\"_ _34\"></span>in <span class=\"_ _2a\"></span>base <span class=\"_ _34\"> </span>a <span class=\"_ _34\"> </span>calcoli <span class=\"_ _34\"> </span>attuariali<span class=\"_ _2ba\"> </span>conformemente <span class=\"_ _30\"></span>allo <span class=\"_ _30\"></span>IAS <span class=\"_ _30\"></span>19. <span class=\"_ _30\"></span>I <span class=\"_ _30\"></span>piani <span class=\"_ _30\"></span>a <span class=\"_ _30\"></span>co<span class=\"_ _4\"></span>ntribuzione <span class=\"_ _30\"></span>definita <span class=\"_ _30\"></span>sono <span class=\"_ _30\"></span>quei <span class=\"_ _30\"></span>programmi <span class=\"_ _30\"></span>che <span class=\"_ _30\"></span>prevedon<span class=\"_ _1\"></span>o <span class=\"_ _30\"></span>che il<span class=\"_ _1\"></span> <span class=\"_ _30\"></span>datore<span class=\"_ _2ba\"> </span>di lavoro<span class=\"_ _1\"></span> versi d<span class=\"_ _30\"></span>ei contributi p<span class=\"_ _1\"></span>refissati ad <span class=\"_ _30\"></span>un fondo. <span class=\"_ _1\"></span>L\u2019obbligaz<span class=\"_ _1\"></span>ione del dat<span class=\"_ _1\"></span>ore di <span class=\"_ _1\"></span>lavoro <span class=\"_ _1\"></span>si estingu<span class=\"_ _1\"></span>e quindi <span class=\"_ _1\"></span>con<span class=\"_ _2ba\"> </span>il v<span class=\"_ _4\"></span>ersamento dei contributi al <span class=\"_ _4\"></span>fondo <span class=\"_ _4\"></span>ed <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>rischio attuariale <span class=\"_ _4\"></span>ricade <span class=\"_ _4\"></span>sul <span class=\"_ _4\"></span>dipenden<span class=\"_ _1\"></span>te. <span class=\"_ _4\"></span>Nei piani <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>contribuzione<span class=\"_ _2ba\"> </span>definita, <span class=\"_ _30\"></span>gli <span class=\"_ _1\"></span>oneri <span class=\"_ _1\"></span>contributivi <span class=\"_ _30\"></span>sono <span class=\"_ _1\"></span>imputati <span class=\"_ _30\"></span>a cont<span class=\"_ _1\"></span>o e<span class=\"_ _1\"></span>conomico <span class=\"_ _30\"></span>quando <span class=\"_ _30\"></span>essi sono <span class=\"_ _30\"></span>sostenuti <span class=\"_ _30\"></span>in b<span class=\"_ _1\"></span>ase <span class=\"_ _1\"></span>al <span class=\"_ _30\"></span>relativo<span class=\"_ _2ba\"> </span>valore nominale.<span class=\"_ _2ba\"> </span>Nei <span class=\"_ _30\"></span>piani <span class=\"_ _1\"></span>a <span class=\"_ _30\"></span>benefici <span class=\"_ _30\"></span>definiti <span class=\"_ _30\"></span>rientra il<span class=\"_ _30\"></span> Tratta<span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>ento <span class=\"_ _30\"></span>di <span class=\"_ _1\"></span>Fine <span class=\"_ _30\"></span>Rapporto <span class=\"_ _30\"></span>(TFR) <span class=\"_ _30\"></span>dovuto <span class=\"_ _30\"></span>ai <span class=\"_ _1\"></span>dipendenti <span class=\"_ _30\"></span>ai <span class=\"_ _30\"></span>sensi <span class=\"ff5\">d<span class=\"_ _1\"></span>ell\u2019art.<span class=\"_ _2ba\"> </span></span>2120 <span class=\"_ _2d\"></span>del <span class=\"_ _2d\"></span>Codice<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>Civile, <span class=\"_ _2d\"></span>maturato<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>fino <span class=\"_ _2d\"></span>al <span class=\"_ _2d\"></span>31 <span class=\"_ _2d\"></span>dicembre<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>2006 <span class=\"_ _2d\"></span>in <span class=\"_ _2d\"></span>quanto <span class=\"_ _2d\"></span>le<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>quote <span class=\"_ _2d\"></span>maturate <span class=\"_ _2d\"></span>con <span class=\"_ _2d\"></span>decorr<span class=\"_ _1\"></span>enza <span class=\"_ _2d\"></span>1\u00b0<span class=\"_ _2ba\"> </span>gennaio <span class=\"_ _30\"></span>2007, in<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>conformit\u00e0 <span class=\"_ _30\"></span>alla <span class=\"_ _30\"></span>Legge 296 <span class=\"_ _30\"></span>del <span class=\"_ _30\"></span>27<span class=\"_ _4\"></span> <span class=\"_ _1\"></span>dice<span class=\"_ _1\"></span>mbre <span class=\"_ _1\"></span>2006, sul<span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>base <span class=\"_ _30\"></span>delle <span class=\"_ _30\"></span>scelte impli<span class=\"_ _1\"></span>cite <span class=\"_ _30\"></span>ed esplicit<span class=\"_ _1\"></span>e<span class=\"_ _2ba\"> </span>operate <span class=\"_ _33\"> </span>dai <span class=\"_ _33\"> </span>lavoratori, <span class=\"_ _33\"> </span>sono <span class=\"_ _33\"> </span>state <span class=\"_ _33\"> </span>destinate <span class=\"_ _33\"> </span>ai <span class=\"_ _33\"> </span>fondi <span class=\"_ _33\"> </span>di <span class=\"_ _33\"> </span>previdenza <span class=\"_ _33\"> </span>complem<span class=\"_ _1\"></span>entare <span class=\"_ _33\"> </span>oppure <span class=\"_ _33\"> </span>al <span class=\"_ _33\"> </span>fondo  d<span class=\"_ _30\"></span>i<span class=\"_ _2ba\"> </span>tesoreria <span class=\"_ _2f\"></span>istituito <span class=\"_ _2f\"></span>presso <span class=\"_ _2f\"></span>l\u2019I<span class=\"ff3\">NPS. <span class=\"_ _2a\"></span>La <span class=\"_ _2f\"></span>passivit\u00e0 <span class=\"_ _2f\"></span>\u00e8 <span class=\"_ _2a\"></span>proiett<span class=\"_ _1\"></span>ata <span class=\"_ _2f\"></span>al <span class=\"_ _2a\"></span>futuro <span class=\"_ _2f\"></span>con <span class=\"_ _2a\"></span>il <span class=\"_ _2d\"></span>m<span class=\"_ _4\"></span>etodo <span class=\"_ _2f\"></span>della <span class=\"_ _2a\"></span>proiezion<span class=\"_ _1\"></span>e <span class=\"_ _2a\"></span>unitaria<span class=\"_ _2ba\"> </span></span>(Projected <span class=\"_ _1\"></span>Unit Credit<span class=\"_ _30\"></span> Method) <span class=\"ff3\">per <span class=\"_ _30\"></span>calcolare il <span class=\"_ _1\"></span>probabile a<span class=\"_ _30\"></span>mmontare da <span class=\"_ _1\"></span>pagare al <span class=\"_ _30\"></span>momento della<span class=\"_ _1\"></span> risoluz<span class=\"_ _1\"></span>ione<span class=\"_ _2ba\"> </span></span>del <span class=\"_ _2d\"></span>rapporto<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>lavoro, <span class=\"_ _4\"></span>ed <span class=\"_ _2d\"></span>\u00e8 <span class=\"_ _2d\"></span><span class=\"ff5\">poi <span class=\"_ _4\"></span>attualizzata <span class=\"_ _2d\"></span>per <span class=\"_ _4\"></span>tener <span class=\"_ _2d\"></span>conto <span class=\"_ _4\"></span>del <span class=\"_ _2d\"></span>tempo <span class=\"_ _4\"></span>che <span class=\"_ _2d\"></span>trascorrer\u00e0 <span class=\"_ _4\"></span>prima <span class=\"_ _2d\"></span>dell\u2019effettivo<span class=\"_ _2ba\"> </span></span>pagamento. <span class=\"_ _4\"></span>L<span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>alutazione<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>della <span class=\"_ _2d\"></span>passivit\u00e0 <span class=\"_ _4\"></span>iscritta <span class=\"_ _2d\"></span>in <span class=\"_ _2d\"></span>bi<span class=\"_ _1\"></span>lancio <span class=\"_ _2d\"></span>\u00e8 <span class=\"_ _2d\"></span>basata <span class=\"_ _4\"></span>sulle <span class=\"_ _2d\"></span>conclusioni <span class=\"_ _4\"></span>raggiunte <span class=\"_ _2d\"></span>da <span class=\"_ _4\"></span>attuari<span class=\"_ _2ba\"> </span>esterni al G<span class=\"_ _30\"></span>ruppo. Il calcolo<span class=\"_ _1\"></span> tiene cont<span class=\"_ _1\"></span>o del TF<span class=\"_ _1\"></span>R matur<span class=\"_ _1\"></span>ato per p<span class=\"_ _1\"></span>restazioni di lav<span class=\"_ _1\"></span>oro gi\u00e0 <span class=\"_ _1\"></span>effettuate ed <span class=\"_ _30\"></span>\u00e8 basato<span class=\"_ _2ba\"> </span>su ip<span class=\"_ _1\"></span>otesi attuari<span class=\"_ _1\"></span>ali <span class=\"_ _30\"></span>che riguard<span class=\"_ _1\"></span>ano prin<span class=\"_ _1\"></span>cipalmente: <span class=\"_ _30\"></span>le basi <span class=\"_ _30\"></span>demografiche (qu<span class=\"_ _1\"></span>ali la <span class=\"_ _30\"></span>rotazione <span class=\"_ _1\"></span>e la<span class=\"_ _30\"></span> mortalit\u00e0 <span class=\"_ _30\"></span>dei<span class=\"_ _2ba\"> </span>dipendenti) e <span class=\"_ _4\"></span>finanziarie (quali il <span class=\"_ _4\"></span>tasso <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>inflazione ed <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>tasso di <span class=\"_ _4\"></span>attualizzazione con <span class=\"_ _4\"></span>una s<span class=\"_ _2d\"></span>cadenza coerente<span class=\"_ _2ba\"> </span>con <span class=\"_ _2d\"></span>quella <span class=\"_ _2d\"></span>attesa <span class=\"_ _2d\"></span>dell\u2019obbligaz<span class=\"_ _1\"></span>ione). <span class=\"_ _2d\"></span>Il <span class=\"_ _2d\"></span>valore <span class=\"_ _2d\"></span>della <span class=\"_ _2f\"></span>passivit\u00e0 <span class=\"_ _2d\"></span>iscritta <span class=\"_ _2d\"></span>in <span class=\"_ _2d\"></span>bilancio <span class=\"_ _2d\"></span>risul<span class=\"_ _1\"></span>ta, <span class=\"_ _2d\"></span>pertanto, <span class=\"_ _2d\"></span>allineat<span class=\"_ _4\"></span><span class=\"ff3\">a <span class=\"_ _2d\"></span><span class=\"ls1e\">a<span class=\"_ _2ba\"> </span></span></span>quella <span class=\"_ _2d\"></span>risultante <span class=\"_ _4\"></span>dalla <span class=\"_ _2d\"></span>valutazione <span class=\"_ _2d\"></span>attuarial<span class=\"_ _1\"></span>e <span class=\"_ _2d\"></span>e <span class=\"_ _2d\"></span>gli <span class=\"_ _4\"></span>utili <span class=\"_ _2d\"></span>e <span class=\"_ _2d\"></span>le <span class=\"_ _2d\"></span>perdite <span class=\"_ _2d\"></span>attuariali <span class=\"_ _4\"></span>emergenti <span class=\"_ _4\"></span>dal <span class=\"_ _2d\"></span>calcolo <span class=\"_ _2d\"></span>vengon<span class=\"_ _30\"></span>o<span class=\"_ _2ba\"> </span>imputati <span class=\"_ _4\"></span>direttamente <span class=\"_ _2d\"></span>a <span class=\"_ _4\"></span>patrimonio <span class=\"_ _4\"></span>netto <span class=\"_ _4\"></span>nel <span class=\"_ _2d\"></span>prospetto <span class=\"_ _4\"></span>afferente <span class=\"_ _2d\"></span>le <span class=\"_ _4\"></span>altre <span class=\"_ _4\"></span>componenti <span class=\"_ _2d\"></span>di <span class=\"_ _4\"></span>conto <span class=\"_ _2d\"></span>econo<span class=\"_ _1\"></span>mico<span class=\"_ _2ba\"> </span>complessivo, nel peri<span class=\"_ _1\"></span>odo in cui e<span class=\"_ _1\"></span>mergono, tenuto conto del r<span class=\"_ _1\"></span>elativo effett<span class=\"_ _1\"></span>o fiscale differito. Nei <span class=\"_ _34\"> </span>piani <span class=\"_ _34\"> </span>a <span class=\"_ _33\"> </span>c<span class=\"_ _1\"></span>ontribuzione <span class=\"_ _34\"></span>definita <span class=\"_ _34\"></span>rientra <span class=\"_ _34\"></span>il <span class=\"_ _34\"></span>Trattam<span class=\"_ _1\"></span>ento <span class=\"_ _34\"> </span>di <span class=\"_ _33\"> </span>Fine <span class=\"_ _34\"> </span>Rapporto <span class=\"_ _34\"> </span>dovuto <span class=\"_ _34\"></span>ai <span class=\"_ _34\"> </span>dipendenti <span class=\"_ _34\"></span>ai <span class=\"_ _34\"></span>sensi<span class=\"_ _2ba\"> </span>dell\u2019art. <span class=\"_ _2f\"></span>2120 <span class=\"_ _2f\"></span>del <span class=\"_ _2f\"></span>Codice <span class=\"_ _2f\"></span>Civile, <span class=\"_ _2f\"></span>limitatamente <span class=\"_ _2f\"></span>alle <span class=\"_ _2f\"></span>quote <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>TFR <span class=\"_ _2f\"></span>maturate <span class=\"_ _2f\"></span>a <span class=\"_ _2a\"></span>partire <span class=\"_ _2d\"></span>dal <span class=\"_ _2f\"></span>1<span class=\"_ _4\"></span>\u00b0 <span class=\"_ _2f\"></span>gennaio <span class=\"_ _2f\"></span>2007 <span class=\"_ _2f\"></span>e<span class=\"_ _2ba\"> </span>versate  obbligatoriamente  ad <span class=\"_ _37\"> </span>un  Fondo <span class=\"_ _37\"> </span>di <span class=\"_ _37\"> </span>previdenza  complementare,  ovvero <span class=\"_ _37\"> </span>nell\u2019apposit<span class=\"_ _1\"></span>o <span class=\"_ _37\"> </span>Fondo  di<span class=\"_ _2ba\"> </span>Tesoreria <span class=\"_ _4\"></span>isti<span class=\"ff5\">tuito <span class=\"_ _4\"></span>presso <span class=\"_ _2d\"></span>l\u2019I<span class=\"_ _1\"></span>NPS. <span class=\"_ _4\"></span>Tali <span class=\"_ _2d\"></span>piani <span class=\"_ _4\"></span>sono <span class=\"_ _4\"></span>gestiti <span class=\"_ _4\"></span>da <span class=\"_ _2d\"></span>soggetti terzi <span class=\"_ _2d\"></span>gestori <span class=\"_ _4\"></span>di fo<span class=\"_ _4\"></span>ndi, <span class=\"_ _4\"></span>in <span class=\"_ _2d\"></span>relazione<span class=\"_ _30\"></span> <span class=\"_ _2d\"></span>ai <span class=\"_ _2d\"></span>quali<span class=\"_ _2ba\"> </span></span>non <span class=\"_ _4\"></span>vi <span class=\"_ _4\"></span>sono <span class=\"_ _4\"></span>obblighi <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>carico <span class=\"_ _4\"></span>del <span class=\"_ _2d\"></span>Gruppo che <span class=\"_ _4\"></span>versa <span class=\"_ _4\"></span>contributi <span class=\"_ _4\"></span>imputandoli <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>conto <span class=\"_ _4\"></span>economico <span class=\"_ _4\"></span>quando <span class=\"_ _4\"></span>sono<span class=\"_ _2ba\"> </span>sostenuti <span class=\"ls2\">e </span>in base al<span class=\"_ _30\"></span> re<span class=\"_ _4\"></span>lativo valore<span class=\"_ _1\"></span> nominale.<span class=\"_ _2ba\"> </span>I <span class=\"_ _4\"></span>benefici <span class=\"_ _2d\"></span>dovuti <span class=\"_ _4\"></span>ai <span class=\"_ _2d\"></span>dipend<span class=\"_ _1\"></span>enti <span class=\"_ _2d\"></span>per <span class=\"_ _4\"></span>la <span class=\"_ _2d\"></span>cessazi<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>ne <span class=\"_ _2d\"></span>del <span class=\"_ _4\"></span>rapporto <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>lavoro <span class=\"_ _4\"></span>sono <span class=\"_ _4\"></span>rilevati <span class=\"_ _2d\"></span>come <span class=\"_ _4\"></span>passivit\u00e0 <span class=\"_ _4\"></span>quando<span class=\"_ _2ba\"> </span>l\u2019impresa <span class=\"_ _30\"></span>decide di <span class=\"_ _30\"></span>concludere il <span class=\"_ _30\"></span>rapporto <span class=\"_ _1\"></span>di la<span class=\"_ _30\"></span>voro con <span class=\"_ _30\"></span>un dipendente <span class=\"_ _30\"></span>o un <span class=\"_ _30\"></span>gruppo d<span class=\"_ _1\"></span>i dip<span class=\"_ _1\"></span>endenti p<span class=\"_ _1\"></span>rima <span class=\"_ _1\"></span>della<span class=\"_ _2ba\"> </span>normale <span class=\"_ _2f\"></span>data <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>pensionamento,<span class=\"_ _1\"></span> <span class=\"_ _2f\"></span>ovvero <span class=\"_ _2a\"></span>nei <span class=\"_ _2f\"></span>casi <span class=\"_ _2f\"></span>in <span class=\"_ _2f\"></span>cui <span class=\"_ _2f\"></span>il <span class=\"_ _2a\"></span>dipenden<span class=\"_ _1\"></span>te <span class=\"_ _2f\"></span>o <span class=\"_ _2a\"></span>un <span class=\"_ _2f\"></span>grupp<span class=\"_ _1\"></span>o <span class=\"_ _2a\"></span>di <span class=\"_ _2d\"></span>dipendenti <span class=\"_ _2f\"></span>decida <span class=\"_ _2f\"></span>di<span class=\"_ _2ba\"> </span>accettare <span class=\"_ _2f\"></span>un\u2019offerta <span class=\"_ _2f\"></span>di <span class=\"_ _2a\"></span>benefici <span class=\"_ _2d\"></span>in <span class=\"_ _2a\"></span>cambio <span class=\"_ _2f\"></span>della <span class=\"_ _2f\"></span>cessazione <span class=\"_ _2f\"></span>del <span class=\"_ _2a\"></span>rapporto <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>lavoro. <span class=\"_ _2a\"></span>I <span class=\"_ _2f\"></span>benefici <span class=\"_ _2f\"></span>dovuti <span class=\"_ _2a\"></span>per <span class=\"_ _2f\"></span>la<span class=\"_ _2ba\"> </span>cessazione del rapp<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>rto di lavoro son<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> rilevati immedi<span class=\"_ _30\"></span>atamente nel costo del lavoro.<span class=\"_ _2ba\"> </span>Piano di incenti<span class=\"_ _1\"></span>vazione azionaria a lungo<span class=\"_ _1\"></span> termine<span class=\"_ _2ba\"> </span>Il <span class=\"_ _2d\"></span>piano <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>incentivazione <span class=\"_ _4\"></span>azionaria <span class=\"_ _4\"></span>a <span class=\"_ _2d\"></span>lungo <span class=\"_ _2d\"></span>termine <span class=\"_ _4\"></span>rappresenta, <span class=\"_ _2d\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>conformit\u00e0 <span class=\"_ _4\"></span>all\u2019IFRS <span class=\"_ _2d\"></span>2, <span class=\"_ _2d\"></span>una<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>componente<span class=\"_ _2ba\"> </span>retributiva <span class=\"_ _2d\"></span>dei <span class=\"_ _2d\"></span>beneficiari <span class=\"_ _2d\"></span>che <span class=\"_ _2d\"></span>avviene <span class=\"_ _2d\"></span>mediante <span class=\"_ _2d\"></span>la <span class=\"_ _2f\"></span>corresponsion<span class=\"_ _1\"></span>e <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>strumenti <span class=\"_ _2d\"></span>rappresentativi<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>capitale<span class=\"_ _2ba\"> </span>(c.d.<span class=\"ff6\"> <span class=\"_ _4\"></span>equity-settled <span class=\"_ _4\"></span>share-based <span class=\"_ _2d\"></span>payment tr<span class=\"_ _4\"></span>ansaction</span>). <span class=\"_ _4\"></span>Per <span class=\"_ _4\"></span>tale <span class=\"_ _2d\"></span>piano <span class=\"_ _4\"></span>il <span class=\"_ _2d\"></span>costo \u00e8 <span class=\"_ _2d\"></span>rappresentato <span class=\"_ _4\"></span>dal <span class=\"_ _2d\"></span><span class=\"ff6\">fair <span class=\"_ _4\"></span>value<span class=\"_ _2ba\"> </span></span>degli <span class=\"_ _2d\"></span>strumenti <span class=\"_ _4\"></span>attribuiti <span class=\"_ _2d\"></span>e <span class=\"_ _2d\"></span>alla <span class=\"_ _2d\"></span>previsione <span class=\"_ _2d\"></span>del <span class=\"_ _2d\"></span>numer<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>azioni <span class=\"_ _2d\"></span>che <span class=\"_ _2d\"></span>sarann<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span>effettivamente <span class=\"_ _2d\"></span>assegnate, <span class=\"_ _2d\"></span><span class=\"ff6\">fair<span class=\"_ _2ba\"> </span></span>value<span class=\"ff3\"> <span class=\"_ _2d\"></span>determinato <span class=\"_ _2d\"></span>alla <span class=\"_ _2d\"></span>data <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>attribuzione <span class=\"_ _2d\"></span>(</span>grant <span class=\"_ _2d\"></span>date<span class=\"ff3\">), <span class=\"_ _2d\"></span>ed <span class=\"_ _2d\"></span>\u00e8 <span class=\"_ _2f\"></span>rilevato<span class=\"_ _1\"></span> <span class=\"_ _2f\"></span>tra <span class=\"_ _2d\"></span>il <span class=\"_ _2f\"></span>c<span class=\"ff6\">osto <span class=\"_ _2d\"></span>del <span class=\"_ _2d\"></span>personale</span> <span class=\"_ _2d\"></span><span class=\"ls2\">e <span class=\"_ _2f\"></span></span><span class=\"ff6\">costi <span class=\"_ _2d\"></span>per<span class=\"_ _2ba\"> </span></span></span>servizi<span class=\"ff3\"> lin<span class=\"_ _1\"></span>earmente lu<span class=\"_ _1\"></span>ngo il<span class=\"_ _1\"></span> <span class=\"ff6\">vesting<span class=\"_ _1\"></span> period,<span class=\"_ _30\"></span> <span class=\"ff3\">ossia il p<span class=\"_ _1\"></span>eriodo in<span class=\"_ _1\"></span>tercorrente <span class=\"_ _1\"></span>tra la<span class=\"_ _30\"></span> data d<span class=\"ff5\">ell\u2019a<span class=\"_ _1\"></span>ttribuzione <span class=\"_ _1\"></span>e la<span class=\"_ _1\"></span> data<span class=\"_ _2ba\"> </span></span></span></span></span>di assegnazione, c<span class=\"_ _1\"></span>on contropartita un<span class=\"_ _1\"></span>a riserva di Patri<span class=\"_ _1\"></span>monio Netto denominata R<span class=\"_ _30\"></span>iserv<span class=\"_ _4\"></span>a stock gran<span class=\"_ _1\"></span>t. Il <span class=\"_ _2f\"></span><span class=\"ff6 ls0\">fair <span class=\"_ _2d\"></span>value<span class=\"ff3\"> <span class=\"_ _2d\"></span>delle <span class=\"_ _2d\"></span>azioni <span class=\"_ _2d\"></span>sottostanti <span class=\"_ _2d\"></span>il <span class=\"_ _2d\"></span>piano <span class=\"_ _2f\"></span>di <span class=\"_ _2d\"></span>incentivazione <span class=\"_ _2d\"></span>\u00e8 <span class=\"_ _2d\"></span>determinat<span class=\"_ _1\"></span>o <span class=\"_ _2f\"></span>alla <span class=\"_ _2d\"></span><span class=\"ff6\">grant <span class=\"_ _2f\"></span>date</span> <span class=\"_ _2d\"></span>tenendo <span class=\"_ _2d\"></span>conto<span class=\"_ _2ba\"> </span></span></span>delle pr<span class=\"_ _1\"></span>evisioni in<span class=\"_ _1\"></span> merit<span class=\"_ _1\"></span>o al<span class=\"_ _1\"></span> raggiung<span class=\"_ _1\"></span>imento dei<span class=\"_ _1\"></span> parametri <span class=\"_ _1\"></span>di perf<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>rmance <span class=\"_ _1\"></span>associati <span class=\"_ _1\"></span>a c<span class=\"_ _1\"></span>ondizioni di<span class=\"_ _30\"></span> mercato e<span class=\"_ _2ba\"> </span>non <span class=\"_ _2d\"></span>\u00e8 <span class=\"_ _2d\"></span>oggetto <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>rettifica <span class=\"_ _2d\"></span>negli <span class=\"_ _2d\"></span>esercizi <span class=\"_ _4\"></span>successivi. <span class=\"_ _2d\"></span><span class=\"ff5\">Quando <span class=\"_ _2d\"></span>l\u2019ottenimento<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>del <span class=\"_ _2d\"></span>beneficio <span class=\"_ _2d\"></span>\u00e8 <span class=\"_ _2d\"></span>connesso <span class=\"_ _4\"></span>anche <span class=\"_ _2d\"></span>a<span class=\"_ _2ba\"> </span></span>condizioni <span class=\"_ _30\"></span>diverse d<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>quelle <span class=\"_ _30\"></span>di <span class=\"_ _1\"></span>mercato, <span class=\"_ _30\"></span>la sti<span class=\"_ _1\"></span>ma <span class=\"_ _1\"></span>relativa <span class=\"_ _30\"></span>a tali <span class=\"_ _30\"></span>condizioni <span class=\"_ _30\"></span>\u00e8 rif<span class=\"_ _1\"></span>lessa <span class=\"_ _30\"></span>adeguando lun<span class=\"_ _1\"></span>go <span class=\"_ _1\"></span><span class=\"lsa\">il <span class=\"_ _1\"></span><span class=\"ff6 ls0\">vesting<span class=\"_ _2ba\"> </span></span></span>period,<span class=\"ff3\"> <span class=\"_ _2a\"></span>il <span class=\"_ _2a\"></span>numero <span class=\"_ _2a\"></span>di <span class=\"_ _34\"></span>azi<span class=\"_ _1\"></span>oni <span class=\"_ _34\"></span>che<span class=\"_ _1\"></span> <span class=\"_ _2a\"></span>si <span class=\"_ _34\"> </span>prevede <span class=\"_ _2f\"></span>saranno <span class=\"_ _34\"></span>effetti<span class=\"_ _30\"></span>v<span class=\"_ _4\"></span>amente <span class=\"_ _2a\"></span>assegnate. <span class=\"_ _2a\"></span>La <span class=\"_ _2a\"></span>variazione <span class=\"_ _2a\"></span>di <span class=\"_ _2a\"></span>stima <span class=\"_ _2a\"></span>sar\u00e0<span class=\"_ _2ba\"> </span></span>eventualmente<span class=\"_ _1\"></span> iscritta a r<span class=\"_ _1\"></span>ettifica della<span class=\"_ _30\"></span> vo<span class=\"_ _4\"></span>ce Riserv<span class=\"_ _1\"></span>a stock grant<span class=\"_ _30\"></span> con contropartita<span class=\"_ _1\"></span> costo del p<span class=\"_ _1\"></span>ersonale e co<span class=\"_ _1\"></span>sti<span class=\"_ _2ba\"> </span>per servizi.<span class=\"_ _2ba\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTerminationBenefits",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-622": {
   "value": "Piano di incenti<span class=\"_ _1\"></span>vazione azionaria a lungo<span class=\"_ _1\"></span> termine<span class=\"_ _2ba\"> </span>Il <span class=\"_ _2d\"></span>piano <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>incentivazione <span class=\"_ _4\"></span>azionaria <span class=\"_ _4\"></span>a <span class=\"_ _2d\"></span>lungo <span class=\"_ _2d\"></span>termine <span class=\"_ _4\"></span>rappresenta, <span class=\"_ _2d\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>conformit\u00e0 <span class=\"_ _4\"></span>all\u2019IFRS <span class=\"_ _2d\"></span>2, <span class=\"_ _2d\"></span>una<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>componente<span class=\"_ _2ba\"> </span>retributiva <span class=\"_ _2d\"></span>dei <span class=\"_ _2d\"></span>beneficiari <span class=\"_ _2d\"></span>che <span class=\"_ _2d\"></span>avviene <span class=\"_ _2d\"></span>mediante <span class=\"_ _2d\"></span>la <span class=\"_ _2f\"></span>corresponsion<span class=\"_ _1\"></span>e <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>strumenti <span class=\"_ _2d\"></span>rappresentativi<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>capitale<span class=\"_ _2ba\"> </span>(c.d.<span class=\"ff6\"> <span class=\"_ _4\"></span>equity-settled <span class=\"_ _4\"></span>share-based <span class=\"_ _2d\"></span>payment tr<span class=\"_ _4\"></span>ansaction</span>). <span class=\"_ _4\"></span>Per <span class=\"_ _4\"></span>tale <span class=\"_ _2d\"></span>piano <span class=\"_ _4\"></span>il <span class=\"_ _2d\"></span>costo \u00e8 <span class=\"_ _2d\"></span>rappresentato <span class=\"_ _4\"></span>dal <span class=\"_ _2d\"></span><span class=\"ff6\">fair <span class=\"_ _4\"></span>value<span class=\"_ _2ba\"> </span></span>degli <span class=\"_ _2d\"></span>strumenti <span class=\"_ _4\"></span>attribuiti <span class=\"_ _2d\"></span>e <span class=\"_ _2d\"></span>alla <span class=\"_ _2d\"></span>previsione <span class=\"_ _2d\"></span>del <span class=\"_ _2d\"></span>numer<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>azioni <span class=\"_ _2d\"></span>che <span class=\"_ _2d\"></span>sarann<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span>effettivamente <span class=\"_ _2d\"></span>assegnate, <span class=\"_ _2d\"></span><span class=\"ff6\">fair<span class=\"_ _2ba\"> </span></span>value<span class=\"ff3\"> <span class=\"_ _2d\"></span>determinato <span class=\"_ _2d\"></span>alla <span class=\"_ _2d\"></span>data <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>attribuzione <span class=\"_ _2d\"></span>(</span>grant <span class=\"_ _2d\"></span>date<span class=\"ff3\">), <span class=\"_ _2d\"></span>ed <span class=\"_ _2d\"></span>\u00e8 <span class=\"_ _2f\"></span>rilevato<span class=\"_ _1\"></span> <span class=\"_ _2f\"></span>tra <span class=\"_ _2d\"></span>il <span class=\"_ _2f\"></span>c<span class=\"ff6\">osto <span class=\"_ _2d\"></span>del <span class=\"_ _2d\"></span>personale</span> <span class=\"_ _2d\"></span><span class=\"ls2\">e <span class=\"_ _2f\"></span></span><span class=\"ff6\">costi <span class=\"_ _2d\"></span>per<span class=\"_ _2ba\"> </span></span></span>servizi<span class=\"ff3\"> lin<span class=\"_ _1\"></span>earmente lu<span class=\"_ _1\"></span>ngo il<span class=\"_ _1\"></span> <span class=\"ff6\">vesting<span class=\"_ _1\"></span> period,<span class=\"_ _30\"></span> <span class=\"ff3\">ossia il p<span class=\"_ _1\"></span>eriodo in<span class=\"_ _1\"></span>tercorrente <span class=\"_ _1\"></span>tra la<span class=\"_ _30\"></span> data d<span class=\"ff5\">ell\u2019a<span class=\"_ _1\"></span>ttribuzione <span class=\"_ _1\"></span>e la<span class=\"_ _1\"></span> data<span class=\"_ _2ba\"> </span></span></span></span></span>di assegnazione, c<span class=\"_ _1\"></span>on contropartita un<span class=\"_ _1\"></span>a riserva di Patri<span class=\"_ _1\"></span>monio Netto denominata R<span class=\"_ _30\"></span>iserv<span class=\"_ _4\"></span>a stock gran<span class=\"_ _1\"></span>t. Il <span class=\"_ _2f\"></span><span class=\"ff6 ls0\">fair <span class=\"_ _2d\"></span>value<span class=\"ff3\"> <span class=\"_ _2d\"></span>delle <span class=\"_ _2d\"></span>azioni <span class=\"_ _2d\"></span>sottostanti <span class=\"_ _2d\"></span>il <span class=\"_ _2d\"></span>piano <span class=\"_ _2f\"></span>di <span class=\"_ _2d\"></span>incentivazione <span class=\"_ _2d\"></span>\u00e8 <span class=\"_ _2d\"></span>determinat<span class=\"_ _1\"></span>o <span class=\"_ _2f\"></span>alla <span class=\"_ _2d\"></span><span class=\"ff6\">grant <span class=\"_ _2f\"></span>date</span> <span class=\"_ _2d\"></span>tenendo <span class=\"_ _2d\"></span>conto<span class=\"_ _2ba\"> </span></span></span>delle pr<span class=\"_ _1\"></span>evisioni in<span class=\"_ _1\"></span> merit<span class=\"_ _1\"></span>o al<span class=\"_ _1\"></span> raggiung<span class=\"_ _1\"></span>imento dei<span class=\"_ _1\"></span> parametri <span class=\"_ _1\"></span>di perf<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>rmance <span class=\"_ _1\"></span>associati <span class=\"_ _1\"></span>a c<span class=\"_ _1\"></span>ondizioni di<span class=\"_ _30\"></span> mercato e<span class=\"_ _2ba\"> </span>non <span class=\"_ _2d\"></span>\u00e8 <span class=\"_ _2d\"></span>oggetto <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>rettifica <span class=\"_ _2d\"></span>negli <span class=\"_ _2d\"></span>esercizi <span class=\"_ _4\"></span>successivi. <span class=\"_ _2d\"></span><span class=\"ff5\">Quando <span class=\"_ _2d\"></span>l\u2019ottenimento<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>del <span class=\"_ _2d\"></span>beneficio <span class=\"_ _2d\"></span>\u00e8 <span class=\"_ _2d\"></span>connesso <span class=\"_ _4\"></span>anche <span class=\"_ _2d\"></span>a<span class=\"_ _2ba\"> </span></span>condizioni <span class=\"_ _30\"></span>diverse d<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>quelle <span class=\"_ _30\"></span>di <span class=\"_ _1\"></span>mercato, <span class=\"_ _30\"></span>la sti<span class=\"_ _1\"></span>ma <span class=\"_ _1\"></span>relativa <span class=\"_ _30\"></span>a tali <span class=\"_ _30\"></span>condizioni <span class=\"_ _30\"></span>\u00e8 rif<span class=\"_ _1\"></span>lessa <span class=\"_ _30\"></span>adeguando lun<span class=\"_ _1\"></span>go <span class=\"_ _1\"></span><span class=\"lsa\">il <span class=\"_ _1\"></span><span class=\"ff6 ls0\">vesting<span class=\"_ _2ba\"> </span></span></span>period,<span class=\"ff3\"> <span class=\"_ _2a\"></span>il <span class=\"_ _2a\"></span>numero <span class=\"_ _2a\"></span>di <span class=\"_ _34\"></span>azi<span class=\"_ _1\"></span>oni <span class=\"_ _34\"></span>che<span class=\"_ _1\"></span> <span class=\"_ _2a\"></span>si <span class=\"_ _34\"> </span>prevede <span class=\"_ _2f\"></span>saranno <span class=\"_ _34\"></span>effetti<span class=\"_ _30\"></span>v<span class=\"_ _4\"></span>amente <span class=\"_ _2a\"></span>assegnate. <span class=\"_ _2a\"></span>La <span class=\"_ _2a\"></span>variazione <span class=\"_ _2a\"></span>di <span class=\"_ _2a\"></span>stima <span class=\"_ _2a\"></span>sar\u00e0<span class=\"_ _2ba\"> </span></span>eventualmente<span class=\"_ _1\"></span> iscritta a r<span class=\"_ _1\"></span>ettifica della<span class=\"_ _30\"></span> vo<span class=\"_ _4\"></span>ce Riserv<span class=\"_ _1\"></span>a stock grant<span class=\"_ _30\"></span> con contropartita<span class=\"_ _1\"></span> costo del p<span class=\"_ _1\"></span>ersonale e co<span class=\"_ _1\"></span>sti<span class=\"_ _2ba\"> </span>per servizi.<span class=\"_ _2ba\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-623": {
   "value": "Fondi rischi e oneri<span class=\"_ _2ba\"> </span>I <span class=\"_ _2a\"></span>fondi <span class=\"_ _2f\"></span>rischi <span class=\"_ _2a\"></span>e <span class=\"_ _2a\"></span>oneri <span class=\"_ _2a\"></span>sono <span class=\"_ _2f\"></span>iscritti <span class=\"_ _2a\"></span>a <span class=\"_ _2a\"></span>fronte <span class=\"_ _2f\"></span>di <span class=\"_ _2a\"></span>perdite <span class=\"_ _2f\"></span>ed <span class=\"_ _2a\"></span>oneri <span class=\"_ _2a\"></span>di <span class=\"_ _2a\"></span>natura <span class=\"_ _2f\"></span>determinata, <span class=\"_ _2a\"></span>di <span class=\"_ _2f\"></span>esistenza <span class=\"_ _2a\"></span>certa <span class=\"_ _2f\"></span>o<span class=\"_ _2ba\"> </span>probabile <span class=\"_ _4\"></span>dei <span class=\"_ _4\"></span>quali, <span class=\"_ _4\"></span>tuttavia, sono <span class=\"_ _4\"></span>indeterminati <span class=\"_ _4\"></span>l\u2019ammontare e/o <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>data <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>acc<span class=\"_ _1\"></span>adimento. <span class=\"_ _4\"></span>L\u2019iscrizion<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>ien<span class=\"_ _1\"></span>e<span class=\"_ _2ba\"> </span>effettuata <span class=\"_ _4\"></span>solo <span class=\"_ _4\"></span>quando <span class=\"_ _4\"></span>esiste <span class=\"_ _4\"></span>un\u2019obbl<span class=\"ff3\">igazione <span class=\"_ _4\"></span>corrente <span class=\"_ _4\"></span>(legale <span class=\"_ _4\"></span>o <span class=\"_ _2d\"></span>implicita) <span class=\"_ _4\"></span>risultante <span class=\"_ _4\"></span>da <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>evento <span class=\"_ _2d\"></span>passato<span class=\"_ _1\"></span>,<span class=\"_ _2ba\"> </span></span>quando \u00e8 <span class=\"_ _1\"></span>probabile<span class=\"_ _1\"></span> un\u2019usci<span class=\"_ _1\"></span>ta di ris<span class=\"_ _1\"></span>orse per<span class=\"_ _1\"></span> far <span class=\"_ _1\"></span>fronte a<span class=\"_ _1\"></span> tale <span class=\"_ _1\"></span>obbligazione <span class=\"_ _1\"></span>e quan<span class=\"_ _1\"></span>do \u00e8 p<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>ssibile <span class=\"_ _1\"></span>effettuare <span class=\"_ _1\"></span>una<span class=\"_ _2ba\"> </span>stima affidabile del <span class=\"_ _1\"></span>suo ammontare.<span class=\"_ _2ba\"> </span>Quando l\u2019e<span class=\"_ _1\"></span>ffetto finan<span class=\"_ _1\"></span>ziario <span class=\"ff3\">associa<span class=\"_ _1\"></span>to al <span class=\"_ _1\"></span>tempo \u00e8 <span class=\"_ _30\"></span>significativo e le<span class=\"_ _30\"></span> date di p<span class=\"_ _1\"></span>agamento d<span class=\"_ _1\"></span>elle <span class=\"_ _1\"></span>obbligazioni s<span class=\"_ _1\"></span>ono<span class=\"_ _2ba\"> </span></span>attendibilmente<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>stimabili,<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>i <span class=\"_ _4\"></span>fo<span class=\"_ _4\"></span>ndi <span class=\"_ _4\"></span>sono <span class=\"_ _2d\"></span>attualizzati<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>utilizzan<span class=\"_ _1\"></span>do <span class=\"_ _2d\"></span>un <span class=\"_ _2d\"></span>tasso <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>sconto <span class=\"_ _2d\"></span>al <span class=\"_ _4\"></span>lordo <span class=\"_ _2d\"></span>delle <span class=\"_ _2d\"></span>i<span class=\"_ _1\"></span>mposte <span class=\"_ _2d\"></span>che<span class=\"_ _2ba\"> </span>riflette, <span class=\"_ _4\"></span>ove <span class=\"_ _2d\"></span>adeguat<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>, <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>valutazione <span class=\"_ _4\"></span>co<span class=\"_ _4\"></span>rrente <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>mercato <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>costo <span class=\"_ _2d\"></span>del <span class=\"_ _4\"></span>denaro <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>relazione <span class=\"_ _2d\"></span>al <span class=\"_ _4\"></span>tempo <span class=\"_ _4\"></span>e, <span class=\"_ _2d\"></span>se<span class=\"_ _2ba\"> </span>applicabile, <span class=\"_ _2f\"></span>ai <span class=\"_ _2a\"></span>rischi <span class=\"_ _2f\"></span>specifici <span class=\"_ _2f\"></span>attribuibili <span class=\"_ _2f\"></span>a<span class=\"_ _4\"></span><span class=\"ff5\">ll\u2019obbligazion<span class=\"_ _1\"></span>e. <span class=\"_ _2a\"></span>Quando <span class=\"_ _2f\"></span>l\u2019accantonamento <span class=\"_ _2f\"></span>a <span class=\"_ _2a\"></span>fondo <span class=\"_ _2f\"></span>rischi <span class=\"_ _2f\"></span>e <span class=\"_ _2a\"></span>oneri<span class=\"_ _2ba\"> </span></span>viene <span class=\"_ _2d\"></span>attual<span class=\"_ _1\"></span>izzato, <span class=\"_ _2d\"></span>l\u2019adegu<span class=\"_ _30\"></span>amento <span class=\"_ _2d\"></span>periodico <span class=\"_ _4\"></span>del <span class=\"_ _2d\"></span>valor<span class=\"_ _1\"></span>e <span class=\"_ _2d\"></span>attuale <span class=\"_ _4\"></span>associa<span class=\"ff3\">to <span class=\"_ _2d\"></span>al <span class=\"_ _2d\"></span>fatto<span class=\"_ _1\"></span>re <span class=\"_ _2d\"></span>temporal<span class=\"_ _1\"></span>e <span class=\"_ _2d\"></span>viene <span class=\"_ _4\"></span>riflesso<span class=\"_ _2ba\"> </span></span>nel <span class=\"_ _2d\"></span>conto <span class=\"_ _4\"></span>economico <span class=\"_ _2d\"></span>come <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>nere <span class=\"_ _4\"></span>finanziario. <span class=\"_ _2d\"></span>Laddove <span class=\"_ _4\"></span>si <span class=\"_ _2d\"></span>supponga <span class=\"_ _2d\"></span>che <span class=\"_ _4\"></span>tutte <span class=\"_ _2d\"></span>le <span class=\"_ _4\"></span>spese, <span class=\"_ _2d\"></span>o <span class=\"_ _2d\"></span>una <span class=\"_ _2d\"></span>parte <span class=\"_ _2d\"></span>di <span class=\"_ _4\"></span>esse,<span class=\"_ _2ba\"> </span>richieste p<span class=\"_ _30\"></span>er estinguere <span class=\"_ _30\"></span>un\u2019obbligazione <span class=\"_ _30\"></span>vengano ri<span class=\"_ _1\"></span>mborsate <span class=\"_ _1\"></span>da terz<span class=\"_ _1\"></span>i, <span class=\"_ _1\"></span>tale ind<span class=\"_ _1\"></span>ennizzo, <span class=\"_ _30\"></span>se virtual<span class=\"_ _1\"></span>mente cer<span class=\"_ _1\"></span>to,<span class=\"_ _2ba\"> </span>\u00e8 rilevato co<span class=\"_ _1\"></span>me attivit\u00e0 distin<span class=\"_ _1\"></span>ta.<span class=\"_ _2ba\"> </span>Le <span class=\"_ _2d\"></span>variazioni <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>stima <span class=\"_ _2d\"></span>degli <span class=\"_ _2d\"></span>accantonamenti <span class=\"_ _2d\"></span>ai <span class=\"_ _2f\"></span>fondi <span class=\"_ _2d\"></span>sono <span class=\"_ _2d\"></span>riflesse <span class=\"_ _2f\"></span>nel <span class=\"_ _2d\"></span>c<span class=\"_ _4\"></span>onto <span class=\"_ _2d\"></span>e<span class=\"ff5\">conomico <span class=\"_ _2d\"></span>dell\u2019esercizio <span class=\"_ _2d\"></span>in <span class=\"_ _2d\"></span>cui<span class=\"_ _2ba\"> </span></span>avviene <span class=\"_ _2a\"></span>la <span class=\"_ _2a\"></span>variazione <span class=\"_ _2a\"></span>e <span class=\"_ _2a\"></span>portate <span class=\"_ _2a\"></span>ad <span class=\"_ _2a\"></span>incremento <span class=\"_ _2a\"></span>delle <span class=\"_ _2a\"></span>passivit\u00e0. <span class=\"_ _2a\"></span>Le <span class=\"_ _2a\"></span>variazioni <span class=\"_ _2a\"></span>di <span class=\"_ _2a\"></span>stima <span class=\"_ _2a\"></span>in <span class=\"_ _2a\"></span>diminuzione <span class=\"_ _2a\"></span>sono<span class=\"_ _2ba\"> </span>rilevate in <span class=\"_ _30\"></span>co<span class=\"_ _4\"></span>ntropartita del<span class=\"_ _30\"></span>la passivit\u00e0 fino a c<span class=\"_ _1\"></span>oncorrenza <span class=\"_ _1\"></span>del suo valore <span class=\"_ _1\"></span>contabile e, <span class=\"_ _1\"></span>per la p<span class=\"_ _1\"></span>arte eccedente,<span class=\"_ _2ba\"> </span>a <span class=\"ls0\">conto economico nella <span class=\"_ _30\"></span>stessa voce a cui fanno riferi<span class=\"_ _1\"></span>mento. </span>Gli <span class=\"_ _2a\"></span>importi<span class=\"_ _1\"></span> <span class=\"_ _2a\"></span>iscritti<span class=\"_ _1\"></span> <span class=\"_ _2a\"></span>nei <span class=\"_ _2f\"></span>fondi <span class=\"_ _2f\"></span>rischi <span class=\"_ _2a\"></span>e <span class=\"_ _2f\"></span>o<span class=\"_ _4\"></span>neri <span class=\"_ _2f\"></span>sono <span class=\"_ _2a\"></span>distin<span class=\"_ _1\"></span>ti <span class=\"_ _2a\"></span>tra <span class=\"_ _2f\"></span>quota <span class=\"_ _2f\"></span>co<span class=\"_ _4\"></span>rrente <span class=\"_ _2f\"></span>e <span class=\"_ _2a\"></span>non<span class=\"_ _1\"></span> <span class=\"_ _2a\"></span>corrente <span class=\"_ _2f\"></span>sulla <span class=\"_ _2f\"></span>base <span class=\"_ _2a\"></span>della<span class=\"_ _2ba\"> </span>previsione di paga<span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>ento/estinz<span class=\"_ _1\"></span>ione delle passivit\u00e0.<span class=\"_ _2ba\"> </span>I rischi per <span class=\"_ _4\"></span>i quali il manifestarsi di una <span class=\"_ _4\"></span>passivit\u00e0 \u00e8 soltanto possibile, <span class=\"_ _4\"></span>sono riportati come informativa <span class=\"ls16\">e <span class=\"_ _4\"></span></span>per i<span class=\"_ _2ba\"> </span>medesimi non si pr<span class=\"_ _1\"></span>ocede ad alcun<span class=\"_ _1\"></span>o stanziamento.<span class=\"_ _2ba\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-624": {
   "value": "Ricavi da contratti<span class=\"_ _1\"></span> con i clienti<span class=\"_ _2ba\"> </span>I <span class=\"_ _4\"></span>ricavi <span class=\"_ _4\"></span>sono <span class=\"_ _4\"></span>iscritti <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>corrispettivo ricevuto <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>ricevibile <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>netto <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>sconti <span class=\"_ _4\"></span>ed <span class=\"_ _4\"></span>abbuoni e <span class=\"_ _2d\"></span>sono rilevati <span class=\"_ _2d\"></span>quando<span class=\"_ _2ba\"> </span>l\u2019entit\u00e0 <span class=\"_ _2a\"></span>soddisfa <span class=\"_ _2f\"></span>una <span class=\"_ _2f\"></span>obbligazione <span class=\"_ _2a\"></span>di <span class=\"_ _2a\"></span>fare <span class=\"_ _2f\"></span>trasferendo <span class=\"_ _2f\"></span>un <span class=\"_ _2a\"></span>bene <span class=\"_ _2f\"></span>o <span class=\"_ _2a\"></span>un <span class=\"_ _2a\"></span>servizio <span class=\"_ _2f\"></span>a <span class=\"_ _2a\"></span>un <span class=\"_ _2f\"></span>cliente, <span class=\"_ _2a\"></span>in <span class=\"_ _2a\"></span>confor<span class=\"_ _1\"></span>mit\u00e0 <span class=\"_ _2a\"></span>a<span class=\"_ _2ba\"> </span>quanto previsto dal <span class=\"_ _4\"></span>principio IFRS 15. <span class=\"_ _4\"></span>Il <span class=\"_ _4\"></span>trasferi<span class=\"_ _1\"></span>mento avviene quando <span class=\"_ _4\"></span>il cliente ottiene <span class=\"_ _4\"></span>il controllo del <span class=\"_ _4\"></span>bene<span class=\"_ _2ba\"> </span>o <span class=\"_ _2d\"></span>servizio <span class=\"_ _4\"></span>e <span class=\"_ _2d\"></span>cio\u00e8 <span class=\"_ _4\"></span>quando <span class=\"_ _2d\"></span>ha <span class=\"_ _2d\"></span>la <span class=\"_ _2d\"></span><span class=\"ff5\">capacit\u00e0 <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>indirizzarn<span class=\"_ _1\"></span>e <span class=\"_ _2d\"></span>l\u2019uso <span class=\"_ _2d\"></span>ed <span class=\"_ _4\"></span>ottenerne <span class=\"_ _2d\"></span>sostan<span class=\"_ _1\"></span>zialmente <span class=\"_ _2d\"></span>tutti <span class=\"_ _4\"></span>i <span class=\"_ _2d\"></span>benefici. <span class=\"_ _4\"></span>Il<span class=\"_ _2ba\"> </span></span>controllo <span class=\"_ _30\"></span>pu\u00f2 <span class=\"_ _30\"></span>essere <span class=\"_ _30\"></span>trasferito <span class=\"_ _30\"></span>in <span class=\"_ _30\"></span>un <span class=\"_ _30\"></span>certo m<span class=\"_ _1\"></span>omento <span class=\"_ _30\"></span>(at <span class=\"_ _30\"></span>point <span class=\"_ _30\"></span>in <span class=\"_ _1\"></span>time) <span class=\"_ _30\"></span>oppure <span class=\"_ _1\"></span>nel <span class=\"_ _30\"></span>corso <span class=\"_ _30\"></span>del <span class=\"_ _30\"></span>tempo <span class=\"_ _1\"></span>(over <span class=\"_ _30\"></span>time)<span class=\"_ _2ba\"> </span>mediante opportune <span class=\"_ _1\"></span>tecniche di misurazi<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>ne degli ava<span class=\"_ _1\"></span>nzamenti (metodi output<span class=\"_ _30\"></span> e/o input).<span class=\"_ _2ba\"> </span>Nell\u2019ambito <span class=\"_ _33\"> </span>del  <span class=\"ff6\">transactio<span class=\"_ _1\"></span>n  price<span class=\"ff3\"> <span class=\"_ _33\"> </span>vengono  altres\u00ec<span class=\"_ _30\"></span>  fattorizzati  (in<span class=\"_ _30\"></span>  base  al<span class=\"_ _1\"></span>  metodo <span class=\"_ _33\"> </span>del  valor<span class=\"_ _1\"></span>e  atteso<span class=\"_ _1\"></span>  e/o<span class=\"_ _2ba\"> </span></span></span>dell\u2019importo <span class=\"_ _2d\"></span>pi\u00f9 <span class=\"_ _2d\"></span>probabile), <span class=\"_ _2d\"></span>anche <span class=\"_ _2f\"></span>elementi <span class=\"_ _2d\"></span>variabili <span class=\"_ _2d\"></span>del <span class=\"_ _2f\"></span>corrispettivo <span class=\"_ _2d\"></span>qualora <span class=\"_ _2d\"></span>sia <span class=\"_ _2d\"></span>altamente <span class=\"_ _2f\"></span>probabile <span class=\"_ _2d\"></span>che<span class=\"_ _2ba\"> </span>non <span class=\"_ _3c\"> </span>vi <span class=\"_ _3c\"> </span>sar\u00e0 <span class=\"_ _3c\"> </span>un <span class=\"_ _3c\"> </span>significa<span class=\"_ _1\"></span>tivo <span class=\"_ _3c\"> </span>reversal <span class=\"_ _3f\"> </span>in <span class=\"_ _3c\"> </span>futuro. <span class=\"_ _3c\"> </span>Le <span class=\"_ _3c\"> </span>transazioni <span class=\"_ _3f\"> </span>sono <span class=\"_ _3c\"> </span>altres\u00ec <span class=\"_ _73\"> </span>rettificate <span class=\"_ _3f\"> </span>per <span class=\"_ _3c\"> </span>tenere <span class=\"_ _3c\"> </span>in<span class=\"_ _2ba\"> </span>considerazione il <span class=\"_ _1\"></span>valore temporal<span class=\"_ _1\"></span>e del denaro.<span class=\"_ _2ba\"> </span>I ricavi del Gruppo <span class=\"_ _1\"></span>sono di seguito ri<span class=\"_ _1\"></span>epilogati rispetto<span class=\"_ _1\"></span> alla relativa disagg<span class=\"_ _1\"></span>regazione per natura<span class=\"_ _30\"></span>:<span class=\"_ _2ba\"> </span>\u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff6\">mercato <span class=\"_ _4\"></span>regolamentato<span class=\"_ _1\"></span><span class=\"ff3\">: <span class=\"_ _4\"></span>due <span class=\"_ _4\"></span>distinte <span class=\"_ _4\"></span>obbligazioni <span class=\"_ _4\"></span>di fare <span class=\"_ _4\"></span>adempiute <span class=\"_ _4\"></span><span class=\"ff6\">over <span class=\"_ _4\"></span>time</span> <span class=\"_ _2d\"></span><span class=\"ff5\">n<span class=\"_ _1\"></span>ell\u2019ambito <span class=\"_ _4\"></span>degli <span class=\"_ _4\"></span>stream<span class=\"_ _2ba\"> </span></span></span></span></span>di <span class=\"_ _2f\"></span>ro<span class=\"_ _4\"></span>tta <span class=\"_ _2a\"></span>e <span class=\"_ _2a\"></span>di <span class=\"_ _2f\"></span>terminale. <span class=\"_ _2a\"></span><span class=\"ff5\">Gli <span class=\"_ _2a\"></span>avanzamenti <span class=\"_ _2f\"></span>sono <span class=\"_ _2a\"></span>misura<span class=\"_ _1\"></span>ti <span class=\"_ _2a\"></span>con <span class=\"_ _2a\"></span>il <span class=\"_ _2f\"></span>metodo <span class=\"_ _2a\"></span>dell\u2019output <span class=\"_ _2f\"></span>in <span class=\"_ _2a\"></span>base <span class=\"_ _2a\"></span>alle <span class=\"_ _2f\"></span>unit\u00e0 <span class=\"_ _2a\"></span>di<span class=\"_ _2ba\"> </span></span>servizio <span class=\"_ _37\"> </span>assistite  ero<span class=\"_ _4\"></span>gate  nei <span class=\"_ _37\"> </span>servizi <span class=\"_ _37\"> </span>di <span class=\"_ _37\"> </span>rotta <span class=\"_ _29\"> </span>e  di <span class=\"_ _29\"> </span>terminale  ed <span class=\"_ _29\"> </span>il <span class=\"_ _37\"> </span>balance  rappresenta <span class=\"_ _37\"> </span>la <span class=\"_ _29\"> </span><span class=\"ff6\">variable<span class=\"_ _2ba\"> </span></span>consideration<span class=\"ff3\">, <span class=\"_ _34\"> </span>fattorizz<span class=\"_ _1\"></span>ata <span class=\"_ _34\"></span>nel <span class=\"_ _34\"> </span><span class=\"ff6\">transaction <span class=\"_ _34\"> </span>price</span> <span class=\"_ _34\"></span>di <span class=\"_ _34\"> </span>ciascuna <span class=\"_ _34\"></span>obbligaz<span class=\"_ _1\"></span>ione <span class=\"_ _34\"> </span>di <span class=\"_ _34\"> </span>fare, <span class=\"_ _34\"> </span>ascrivibile <span class=\"_ _34\"> </span>ai <span class=\"_ _34\"> </span>servizi<span class=\"_ _2ba\"> </span></span>erogati <span class=\"_ _2d\"></span>nell\u2019ambito <span class=\"_ _2d\"></span>degli <span class=\"_ _2d\"></span>stream <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>rotta <span class=\"_ _2d\"></span>e <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>terminale, <span class=\"_ _2d\"></span>e <span class=\"_ _2d\"></span>permette <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>misurare <span class=\"_ _2d\"></span>l\u2019effettivo <span class=\"_ _2d\"></span>valore <span class=\"_ _2d\"></span>della<span class=\"_ _2ba\"> </span>performance <span class=\"_ _1\"></span>erogata a <span class=\"_ _1\"></span>beneficio <span class=\"_ _1\"></span>del clien<span class=\"_ _30\"></span>te<span class=\"_ _4\"></span> ed <span class=\"_ _1\"></span>opportunamente<span class=\"_ _1\"></span> rettificata <span class=\"_ _1\"></span>per te<span class=\"_ _1\"></span>nere in <span class=\"_ _1\"></span>considerazione<span class=\"_ _2ba\"> </span>il valore temporal<span class=\"_ _1\"></span>e del denaro;<span class=\"_ _2ba\"> </span>\u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff6\">mercato <span class=\"_ _34\"> </span>non <span class=\"_ _34\"> </span>regolamentato<span class=\"ff3\">: <span class=\"_ _33\"> </span>i <span class=\"_ _34\"> </span>ricavi <span class=\"_ _34\"> </span>sono <span class=\"_ _33\"> </span>disag<span class=\"_ _1\"></span>gregati <span class=\"_ _34\"> </span>per <span class=\"_ _34\"> </span>tipologia <span class=\"_ _34\"> </span>di <span class=\"_ _33\"> </span>transazione, <span class=\"_ _34\"> </span>quali <span class=\"_ _33\"> </span>vendita <span class=\"_ _34\"> </span>di<span class=\"_ _2ba\"> </span></span></span></span>licenze <span class=\"_ _33\"> </span>e <span class=\"_ _33\"> </span>prestazioni <span class=\"_ _33\"> </span>di <span class=\"_ _33\"> </span>servizi, <span class=\"_ _33\"> </span>radiomisure, <span class=\"_ _33\"> </span>consulen<span class=\"_ _1\"></span>za <span class=\"_ _33\"> </span>aeronautica, <span class=\"_ _33\"> </span>servizi <span class=\"_ _33\"> </span>tecnici <span class=\"_ _33\"> </span>e <span class=\"_ _33\"> </span>di <span class=\"_ _33\"> </span>ingegneria<span class=\"_ _1\"></span>,<span class=\"_ _2ba\"> </span>formazione, <span class=\"_ _4\"></span>ed <span class=\"_ _2d\"></span>altri <span class=\"_ _2d\"></span>ricavi. <span class=\"_ _2d\"></span>I <span class=\"_ _2d\"></span>servizi <span class=\"_ _4\"></span>rilevati <span class=\"_ _2d\"></span>con <span class=\"_ _2d\"></span>modali<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _2d\"></span><span class=\"ff6\">over <span class=\"_ _2d\"></span>time</span> <span class=\"_ _2d\"></span>sono <span class=\"_ _2d\"></span>circoscri<span class=\"_ _1\"></span>tti <span class=\"_ _2d\"></span>prevalentemen<span class=\"_ _1\"></span>te <span class=\"_ _2d\"></span>ai<span class=\"_ _2ba\"> </span>servizi erogati in ambit<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> consulenza aeronautica e alle<span class=\"_ _1\"></span> prestazioni di servizi, comp<span class=\"_ _1\"></span>rensivi delle attivit\u00e0 d<span class=\"_ _1\"></span>i<span class=\"_ _2ba\"> </span>manutenzione <span class=\"_ _2a\"></span>sulle <span class=\"_ _2a\"></span>licenze <span class=\"_ _2a\"></span>software <span class=\"_ _2a\"></span>vendute. <span class=\"_ _34\"></span>La <span class=\"_ _2a\"></span>vendita <span class=\"_ _2a\"></span>delle <span class=\"_ _2a\"></span>licenze <span class=\"_ _34\"> </span>software <span class=\"_ _2a\"></span>e/o <span class=\"_ _2a\"></span>dell\u2019hardware <span class=\"_ _2a\"></span>ai<span class=\"_ _2ba\"> </span>clienti <span class=\"_ _2d\"></span>viene <span class=\"_ _2f\"></span>rilevata <span class=\"_ _2d\"></span>subordinatament<span class=\"_ _1\"></span>e <span class=\"_ _2f\"></span>alla <span class=\"_ _2d\"></span>consegna <span class=\"_ _2d\"></span>fisica <span class=\"_ _2f\"></span>del <span class=\"_ _2d\"></span>bene <span class=\"_ _2f\"></span>al <span class=\"_ _2f\"></span>cliente <span class=\"_ _2d\"></span>(at <span class=\"_ _2f\"></span>point <span class=\"_ _2d\"></span>in <span class=\"_ _2a\"></span>time) <span class=\"_ _2d\"></span>salvo<span class=\"_ _2ba\"> </span>specifici <span class=\"_ _29\"> </span>casi <span class=\"_ _3f\"> </span>di <span class=\"_ _29\"> </span>vendita <span class=\"_ _3f\"> </span>con <span class=\"_ _3f\"> </span>consegna <span class=\"_ _29\"> </span>differita <span class=\"_ _29\"> </span>al <span class=\"_ _29\"> </span>rico<span class=\"_ _4\"></span>rrere <span class=\"_ _29\"> </span>dei <span class=\"_ _3f\"> </span>requisiti <span class=\"_ _29\"> </span>richiesti <span class=\"_ _29\"> </span>dal <span class=\"_ _3f\"> </span>principio <span class=\"_ _3f\"> </span>di<span class=\"_ _2ba\"> </span>riferimento.<span class=\"_ _2ba\"> </span>Balance <span class=\"ff5\">\u2013</span> Ricavi da c<span class=\"_ _1\"></span>ontratti con i clienti<span class=\"_ _2ba\"> </span>A livello<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>internazional<span class=\"_ _30\"></span>e <span class=\"_ _4\"></span>gli <span class=\"_ _4\"></span>Stati <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>aderiscono ad <span class=\"_ _4\"></span>Eurocontrol hanno <span class=\"_ _4\"></span>utilizzato fino <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>31 dicembre <span class=\"_ _4\"></span>2011 <span class=\"_ _4\"></span>un<span class=\"_ _2ba\"> </span>sistema  di  tariffazione<span class=\"_ _30\"></span> <span class=\"_ _37\"> </span>per  la  rotta  cosidde<span class=\"_ _30\"></span>tt<span class=\"_ _4\"></span>a  a  <span class=\"ff6\">cost  recovery</span>.  Tale  sistema <span class=\"_ _33\"> </span>si  basava  sul  criterio  che<span class=\"_ _2ba\"> </span>l\u2019ammontare  dei  ricavi  fosse  com<span class=\"_ _1\"></span>misurato  al  valore  dei  costi  sostenuti  per  i  servizi  di  controllo  della<span class=\"_ _2ba\"> </span>navigazione <span class=\"_ _2f\"></span>aerea <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>rotta. <span class=\"_ _2f\"></span>In <span class=\"_ _2a\"></span>virt\u00f9 <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>tale <span class=\"_ _2f\"></span>principio <span class=\"_ _2a\"></span>la <span class=\"_ _2d\"></span>tariffa <span class=\"_ _2a\"></span>si <span class=\"_ _2f\"></span>attestava <span class=\"_ _2f\"></span>a <span class=\"_ _2f\"></span>quel <span class=\"_ _2f\"></span>valore <span class=\"_ _2f\"></span>che <span class=\"_ _2a\"></span>consentisse<span class=\"_ _30\"></span> <span class=\"_ _2a\"></span>di<span class=\"_ _2ba\"> </span>conseguire, <span class=\"_ _4\"></span>in <span class=\"_ _2d\"></span>via <span class=\"_ _2d\"></span>previsionale, <span class=\"_ _4\"></span>l\u2019<span class=\"ff3\">o<span class=\"_ _4\"></span>bietti<span class=\"_ _1\"></span>vo <span class=\"_ _2d\"></span>del <span class=\"_ _2d\"></span>paregg<span class=\"_ _1\"></span>io <span class=\"_ _2d\"></span>economico. <span class=\"_ _4\"></span>A <span class=\"_ _2d\"></span>fine <span class=\"_ _2d\"></span>esercizio, <span class=\"_ _4\"></span>qualora <span class=\"_ _2d\"></span>i <span class=\"_ _2d\"></span>ricavi <span class=\"_ _4\"></span>fossero<span class=\"_ _2ba\"> </span></span>stati <span class=\"_ _4\"></span>superiori <span class=\"_ _4\"></span>ai <span class=\"_ _2d\"></span>costi <span class=\"_ _4\"></span>si <span class=\"_ _4\"></span>sarebbe <span class=\"_ _2d\"></span>gener<span class=\"_ _1\"></span>ato <span class=\"_ _4\"></span>un <span class=\"_ _2d\"></span><span class=\"ff6\">balance <span class=\"_ _4\"></span>negativo</span> <span class=\"_ _4\"></span>(<span class=\"ff6\">over <span class=\"_ _2d\"></span>recovery</span>)<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>che <span class=\"_ _2d\"></span>avrebbe <span class=\"_ _4\"></span>dato <span class=\"_ _4\"></span>luogo <span class=\"_ _2d\"></span>alla<span class=\"_ _2ba\"> </span>rettifica <span class=\"_ _2d\"></span>a <span class=\"_ _2a\"></span>conto <span class=\"_ _2d\"></span>e<span class=\"ff5\">conomico <span class=\"_ _2d\"></span>dei <span class=\"_ _2f\"></span>maggiori <span class=\"_ _2f\"></span>ricavi <span class=\"_ _2d\"></span>ed <span class=\"_ _2f\"></span>all\u2019iscrizione <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>un <span class=\"_ _2f\"></span>debito <span class=\"_ _2d\"></span>per <span class=\"_ _2f\"></span>balance. <span class=\"_ _2f\"></span>Qualora <span class=\"_ _2d\"></span>invece <span class=\"_ _2f\"></span>i<span class=\"_ _2ba\"> </span></span>ricavi <span class=\"_ _4\"></span>fossero risultati <span class=\"_ _4\"></span>inferiori <span class=\"_ _4\"></span>ai costi <span class=\"_ _4\"></span>sostenuti, <span class=\"_ _4\"></span>si <span class=\"_ _4\"></span>sarebbe <span class=\"_ _4\"></span>rilevato<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>a <span class=\"_ _2d\"></span>conto <span class=\"_ _4\"></span>economico<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>maggior <span class=\"_ _4\"></span>ricavo e<span class=\"_ _2ba\"> </span><div class=\"c w8 h0 gs1f\"><div class=\"t m0 x1 h8 y118 ff3 fs4 fc0 sc0 ls0 ws0\">si <span class=\"_ _34\"> </span>sarebbe <span class=\"_ _34\"> </span>iscritto <span class=\"_ _34\"> </span>un <span class=\"_ _34\"> </span>credito <span class=\"_ _34\"> </span>per <span class=\"_ _34\"> </span><span class=\"ff6\">balance <span class=\"_ _34\"> </span>positivo</span> <span class=\"_ _34\"> </span>(<span class=\"ff6\">under <span class=\"_ _34\"> </span>recove<span class=\"_ _1\"></span>ry<span class=\"ff3\">). <span class=\"_ _33\"> </span>In<span class=\"_ _30\"></span> <span class=\"_ _33\"> </span>osserv<span class=\"_ _1\"></span>anza <span class=\"_ _34\"> </span>del <span class=\"_ _34\"> </span>principio <span class=\"_ _34\"> </span>del <span class=\"_ _34\"> </span><span class=\"ff6\">cost<span class=\"_ _2ba\"> </span></span></span></span><span class=\"ff6\"><span class=\"ff3\"><span class=\"ff6\"> </span></span></span></div><div class=\"t m0 x1 h8 y119 ff6 fs4 fc0 sc0 ls0 ws0\">recovery<span class=\"ff3\">, <span class=\"_ _33\"> </span>il  Balan<span class=\"_ _1\"></span>ce <span class=\"_ _33\"> </span>rappresentava <span class=\"_ _33\"> </span>quindi <span class=\"_ _33\"> </span>il  ri<span class=\"_ _1\"></span>sultato <span class=\"_ _33\"> </span>del <span class=\"_ _33\"> </span>meccanismo  d<span class=\"_ _1\"></span>i <span class=\"_ _33\"> </span>correzione <span class=\"_ _33\"> </span>utilizzato <span class=\"_ _33\"> </span>al  fin<span class=\"_ _1\"></span>e <span class=\"_ _33\"> </span>di<span class=\"_ _2ba\"> </span></span><span class=\"ff3\"> </span></div><div class=\"t m0 x1 h8 y11a ff5 fs4 fc0 sc0 ls0 ws0\">adeguare <span class=\"_ _37\"> </span>l\u2019ammontare <span class=\"_ _37\"> </span>dei <span class=\"_ _37\"> </span>ricavi <span class=\"_ _29\"> </span>all\u2019effettiva <span class=\"_ _37\"> </span>entit\u00e0 <span class=\"_ _37\"> </span>dei <span class=\"_ _29\"> </span>costi <span class=\"_ _37\"> </span>sostenuti <span class=\"_ _29\"> </span>e <span class=\"_ _37\"> </span>tariffabili. <span class=\"_ _37\"> </span>Gli <span class=\"_ _29\"> </span>effetti <span class=\"_ _37\"> </span>di <span class=\"_ _29\"> </span>tale<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y11b ff3 fs4 fc0 sc0 ls0 ws0\">meccanismo v<span class=\"_ _1\"></span>enivano inclusi ai<span class=\"_ _30\"></span> fini tariffari a partire d<span class=\"_ _30\"></span>al secondo esercizio succes<span class=\"_ _30\"></span>siv<span class=\"_ _4\"></span>o a quello<span class=\"_ _1\"></span> di riferi<span class=\"_ _1\"></span>mento<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y11c ff3 fs4 fc0 sc0 ls0 ws0\">ed imputato a cont<span class=\"_ _1\"></span>o economico con il s<span class=\"_ _30\"></span>egno opposto rispetto a quell<span class=\"_ _1\"></span>o di rilevazione.<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y11d ff3 fs4 fc0 sc0 ls0 ws0\">Tale meccanismo del <span class=\"ff6\">cost recovery</span>, con <span class=\"_ _4\"></span>decorrenz<span class=\"_ _1\"></span>a 1\u00b0 gennaio 2015, si applica esclusivamente alla tariffa di<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y11e ff3 fs4 fc0 sc0 ls0 ws0\">terminale di terza<span class=\"_ _1\"></span> fascia.<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y11f ff5 fs4 fc0 sc0 ls0 ws0\">A <span class=\"_ _2d\"></span>decorrer<span class=\"_ _1\"></span>e <span class=\"_ _2d\"></span>dall\u2019eserciz<span class=\"_ _1\"></span>io <span class=\"_ _4\"></span>2012, <span class=\"_ _2d\"></span>ed <span class=\"_ _2d\"></span>a <span class=\"_ _4\"></span>seguito <span class=\"_ _2d\"></span>dell\u2019ent<span class=\"_ _1\"></span>rata <span class=\"_ _2d\"></span>in <span class=\"_ _4\"></span>vigore <span class=\"_ _2d\"></span>del <span class=\"_ _4\"></span>sistema <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>prestazioni <span class=\"_ _2d\"></span>per <span class=\"_ _4\"></span>i <span class=\"_ _2d\"></span>servizi<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>di<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y120 ff3 fs4 fc0 sc0 ls0 ws0\">navigazione <span class=\"_ _1\"></span>aerea in <span class=\"_ _30\"></span>rotta, in <span class=\"_ _1\"></span>accordo all<span class=\"_ _1\"></span>a normativ<span class=\"_ _1\"></span>a comunitari<span class=\"_ _1\"></span>a sul<span class=\"_ _1\"></span> Cielo Un<span class=\"_ _1\"></span>ico Eur<span class=\"_ _1\"></span>opeo, \u00e8 <span class=\"_ _1\"></span>stato in<span class=\"_ _1\"></span>trodotto<span class=\"_ _2ba\"> </span><span class=\"_ _30\"></span> </div><div class=\"t m0 x1 h8 y121 ff3 fs4 fc0 sc0 ls0 ws0\">un <span class=\"_ _2a\"></span>nuovo <span class=\"_ _34\"></span>siste<span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>a <span class=\"_ _2a\"></span>gestionale <span class=\"_ _2a\"></span>basato <span class=\"_ _2a\"></span>sulla <span class=\"_ _2a\"></span>m<span class=\"_ _4\"></span>isurazione <span class=\"_ _2a\"></span>ed <span class=\"_ _2a\"></span>ottimizzazione <span class=\"_ _2a\"></span>delle <span class=\"_ _2a\"></span>performance <span class=\"_ _2a\"></span>operative<span class=\"_ _1\"></span> <span class=\"_ _34\"></span>e<span class=\"_ _1\"></span>d<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y122 ff3 fs4 fc0 sc0 ls0 ws0\">economiche, <span class=\"_ _2f\"></span>con <span class=\"_ _2a\"></span>il <span class=\"_ _2a\"></span>consegu<span class=\"_ _1\"></span>ente <span class=\"_ _2a\"></span>abbandono <span class=\"_ _2f\"></span>del <span class=\"_ _2a\"></span>sistema <span class=\"_ _2f\"></span>del <span class=\"_ _34\"></span><span class=\"ff6\">cos<span class=\"_ _1\"></span>t <span class=\"_ _2a\"></span>recovery<span class=\"ff3 ls10\">. <span class=\"_ _2f\"></span></span><span class=\"ff5\">Lo <span class=\"_ _2a\"></span>strumento <span class=\"_ _2a\"></span>per <span class=\"_ _2f\"></span>l\u2019attuazione<span class=\"_ _2ba\"> </span></span></span><span class=\"ff6\"><span class=\"ff5\"> </span></span></div><div class=\"t m0 x1 h8 y123 ff3 fs4 fc0 sc0 ls0 ws0\">dello <span class=\"_ _30\"></span>schema <span class=\"_ _1\"></span>di <span class=\"_ _30\"></span>prestazioni <span class=\"_ _30\"></span>\u00e8 il <span class=\"_ _30\"></span>Piano <span class=\"_ _30\"></span>di <span class=\"_ _1\"></span>Perfomance <span class=\"_ _30\"></span>nazionale <span class=\"_ _30\"></span>in <span class=\"_ _1\"></span>cui <span class=\"_ _30\"></span>vengono <span class=\"_ _30\"></span>delineate l<span class=\"_ _1\"></span>e az<span class=\"_ _1\"></span>ioni <span class=\"_ _30\"></span>e gli<span class=\"_ _1\"></span> <span class=\"_ _30\"></span>obiettivi<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y124 ff5 fs4 fc0 sc0 ls0 ws0\">da raggiung<span class=\"_ _1\"></span>ere nel periodo di riferimento. Tali obiettiv<span class=\"_ _1\"></span>i di efficienza prevedon<span class=\"_ _1\"></span>o l\u2019introduzione di elem<span class=\"_ _1\"></span>enti di<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y125 ff3 fs4 fc0 sc0 ls0 ws0\">rischio <span class=\"_ _33\"> </span>a <span class=\"_ _33\"> </span>carico <span class=\"_ _33\"> </span>dei  <span class=\"ff6\">p<span class=\"_ _1\"></span>rovider<span class=\"ff3\">, <span class=\"_ _33\"> </span>e <span class=\"_ _33\"> </span>quindi <span class=\"_ _33\"> </span>della <span class=\"_ _33\"> </span>Capogruppo, <span class=\"_ _33\"> </span>sia <span class=\"_ _33\"> </span>sul <span class=\"_ _33\"> </span>traffico <span class=\"_ _33\"> </span>che <span class=\"_ _33\"> </span>sui <span class=\"_ _33\"> </span>costi.  In <span class=\"_ _33\"> </span>particolare<span class=\"_ _30\"></span>,  il<span class=\"_ _2ba\"> </span></span></span><span class=\"ff6\"><span class=\"ff3\"> </span></span></div><div class=\"t m0 x1 h8 y126 ff3 fs4 fc0 sc0 ls0 ws0\">meccanismo <span class=\"_ _2d\"></span>del <span class=\"_ _2f\"></span>rischio <span class=\"_ _2d\"></span>traffico <span class=\"_ _2d\"></span>prevede <span class=\"_ _2d\"></span>la <span class=\"_ _2f\"></span>condivisione <span class=\"_ _2d\"></span>del <span class=\"_ _2d\"></span>rischio <span class=\"_ _2f\"></span>sul <span class=\"_ _2d\"></span>traffico <span class=\"_ _2f\"></span>tra <span class=\"_ _2d\"></span>provider <span class=\"_ _2d\"></span>ed <span class=\"_ _2f\"></span>utenti <span class=\"_ _2f\"></span>dello<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y127 ff3 fs4 fc0 sc0 ls0 ws0\">spazio <span class=\"_ _1\"></span>aereo, <span class=\"_ _1\"></span>per <span class=\"_ _30\"></span>cui le <span class=\"_ _30\"></span>variazioni, <span class=\"_ _1\"></span>positive <span class=\"_ _30\"></span>e nega<span class=\"_ _1\"></span>tive, <span class=\"_ _30\"></span>comprese fino <span class=\"_ _30\"></span>al 2%<span class=\"_ _1\"></span> del<span class=\"_ _1\"></span> tra<span class=\"_ _30\"></span>ffico<span class=\"_ _4\"></span> di<span class=\"_ _30\"></span> consuntivo, <span class=\"_ _1\"></span>rispetto<span class=\"_ _2ba\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m0 x1 h8 y128 ff3 fs4 fc0 sc0 ls0 ws0\">al <span class=\"_ _30\"></span>pianificato, <span class=\"_ _30\"></span>sono <span class=\"_ _3e\"></span>a <span class=\"_ _30\"></span>totale <span class=\"_ _30\"></span>carico <span class=\"_ _30\"></span>dei <span class=\"_ _30\"></span><span class=\"ff6\">provider<span class=\"ff3\">, <span class=\"_ _3e\"></span>mentre <span class=\"_ _30\"></span>le <span class=\"_ _30\"></span>variazioni <span class=\"_ _30\"></span>rico<span class=\"_ _1\"></span>mprese <span class=\"_ _30\"></span>tra <span class=\"_ _30\"></span>il <span class=\"_ _3e\"></span>2<span class=\"_ _4\"></span>% <span class=\"_ _30\"></span>e <span class=\"_ _30\"></span>il <span class=\"_ _30\"></span>10% <span class=\"_ _30\"></span>sono <span class=\"_ _30\"></span>ripartite<span class=\"_ _2ba\"> </span></span></span><span class=\"ff6\"><span class=\"ff3\"><span class=\"_ _30\"></span> </span></span></div><div class=\"t m0 x1 h8 y129 ff3 fs4 fc0 sc0 ls0 ws0\">nella <span class=\"_ _30\"></span>misura <span class=\"_ _30\"></span>del <span class=\"_ _30\"></span>70% <span class=\"_ _30\"></span>a caric<span class=\"_ _30\"></span>o delle <span class=\"_ _3e\"></span>compagnie <span class=\"_ _30\"></span>aeree <span class=\"_ _30\"></span>e <span class=\"_ _30\"></span>del <span class=\"_ _30\"></span>3<span class=\"_ _4\"></span>0% <span class=\"_ _30\"></span>a <span class=\"_ _30\"></span>carico <span class=\"_ _30\"></span>dei <span class=\"ff6\">p<span class=\"_ _1\"></span>rovider<span class=\"ff3\">. <span class=\"_ _30\"></span>Per <span class=\"_ _30\"></span>le <span class=\"_ _30\"></span>variazioni <span class=\"_ _30\"></span>superiori<span class=\"_ _2ba\"> </span></span></span><span class=\"ff6\"><span class=\"ff3\"> </span></span></div><div class=\"t m0 x1 h8 y135 ff3 fs4 fc0 sc0 ls0 ws0\">al <span class=\"_ _37\"> </span>10%  si <span class=\"_ _37\"> </span>applica <span class=\"_ _37\"> </span>la  m<span class=\"_ _4\"></span>etodol<span class=\"_ _1\"></span>ogia <span class=\"_ _37\"> </span>del <span class=\"_ _37\"> </span><span class=\"ff6\">cost <span class=\"_ _37\"> </span>recovery<span class=\"ff5\">.  L\u2019eventuale <span class=\"_ _37\"> </span>scostament<span class=\"_ _1\"></span>o <span class=\"_ _37\"> </span>positivo  o <span class=\"_ _37\"> </span>negativo  con<span class=\"_ _2ba\"> </span></span></span><span class=\"ff6\"><span class=\"ff5\"> </span></span></div><div class=\"t m0 x1 h8 y136 ff5 fs4 fc0 sc0 ls0 ws0\">riferimento <span class=\"_ _30\"></span>al <span class=\"_ _1\"></span>rischio <span class=\"_ _30\"></span>traffico <span class=\"_ _1\"></span>genera, <span class=\"_ _30\"></span>secondo <span class=\"_ _30\"></span>le r<span class=\"_ _1\"></span>egole <span class=\"_ _30\"></span>precedentemente <span class=\"_ _30\"></span>descritte, <span class=\"_ _30\"></span>l\u2019adeguamento <span class=\"_ _30\"></span>dei ri<span class=\"_ _30\"></span>cavi<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y137 ff3 fs4 fc0 sc0 ls0 ws0\">di rotta utilizzando la voce <span class=\"ff9\">Balance dell\u2019anno<span class=\"ff6 ls10\">. </span></span>Relativament<span class=\"_ _1\"></span>e al rischio costi \u00e8 stata eliminata la possibilit\u00e0 di<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y138 ff3 fs4 fc0 sc0 ls0 ws0\">trasferire <span class=\"_ _34\"> </span>integralm<span class=\"_ _1\"></span>ente <span class=\"_ _34\"> </span>agli <span class=\"_ _34\"> </span>utenti <span class=\"_ _34\"> </span>dello <span class=\"_ _34\"></span>spazio <span class=\"_ _34\"></span>aereo<span class=\"_ _1\"></span> <span class=\"_ _34\"> </span>gli <span class=\"_ _34\"> </span>eventuali <span class=\"_ _34\"> </span>scostamenti <span class=\"_ _34\"> </span>tra <span class=\"_ _34\"> </span>quanto <span class=\"_ _34\"> </span>pianifica<span class=\"_ _1\"></span>to <span class=\"_ _34\"> </span>e<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y139 ff3 fs4 fc0 sc0 ls0 ws0\">quanto <span class=\"_ _2d\"></span>consuntiva<span class=\"_ _1\"></span>to <span class=\"_ _2d\"></span>a <span class=\"_ _2d\"></span>fine <span class=\"_ _4\"></span>anno. <span class=\"_ _2d\"></span>Tali <span class=\"_ _2d\"></span>variazi<span class=\"_ _1\"></span>oni, <span class=\"_ _2d\"></span>sia <span class=\"_ _4\"></span>in <span class=\"_ _2d\"></span>positivo <span class=\"_ _2d\"></span>che <span class=\"_ _4\"></span>in <span class=\"_ _2d\"></span>negativo, <span class=\"_ _2d\"></span>restano<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>a <span class=\"_ _2d\"></span>carico <span class=\"_ _4\"></span>dei <span class=\"_ _2d\"></span>bilanci<span class=\"_ _2ba\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m0 x1 h8 y13a ff3 fs4 fc0 sc0 ls0 ws0\">dei <span class=\"_ _4\"></span><span class=\"ff6\">provider</span>. <span class=\"_ _2d\"></span>Tale <span class=\"_ _4\"></span>regolamentazione comunitaria <span class=\"_ _4\"></span>si <span class=\"_ _2d\"></span>applica <span class=\"_ _4\"></span>anche <span class=\"_ _2d\"></span>ai <span class=\"_ _4\"></span>servizi <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>termin<span class=\"_ _1\"></span>ale <span class=\"_ _2d\"></span>di <span class=\"_ _4\"></span>prima <span class=\"_ _4\"></span>e <span class=\"_ _2d\"></span>second<span class=\"_ _1\"></span>a<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y13b ff3 fs4 fc0 sc0 ls0 ws0\">fascia di tariffazi<span class=\"_ _1\"></span>one.  </div><div class=\"t m0 x1 h8 y13c ff3 fs4 fc0 sc0 ls0 ws0\">Nel p<span class=\"_ _1\"></span>eriodo 20<span class=\"_ _1\"></span>20-2021 <span class=\"_ _1\"></span>a se<span class=\"_ _1\"></span>guito della <span class=\"_ _30\"></span>pandemia da <span class=\"_ _30\"></span>COVID-19 <span class=\"_ _1\"></span>e dei <span class=\"_ _30\"></span>connessi rifle<span class=\"_ _1\"></span>ssi <span class=\"_ _30\"></span>nel settore d<span class=\"_ _30\"></span>el trasporto<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y13d ff3 fs4 fc0 sc0 ls0 ws0\">aereo, <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>Commission<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>Europea <span class=\"_ _4\"></span>ha <span class=\"_ _4\"></span>adottato <span class=\"_ _4\"></span>mediante <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>Regolament<span class=\"_ _1\"></span>o <span class=\"_ _4\"></span>UE <span class=\"_ _4\"></span>2020/1627 del <span class=\"_ _4\"></span>3 <span class=\"_ _4\"></span>novembre 2<span class=\"_ _4\"></span>020<span class=\"lse\">,<span class=\"_ _2ba\"> </span></span><span class=\"lse\"> </span></div><div class=\"t m0 x1 h8 y13e ff3 fs4 fc0 sc0 ls0 ws0\">alcune m<span class=\"_ _4\"></span>isure eccezionali per <span class=\"_ _2d\"></span>il terzo <span class=\"_ _4\"></span>periodo <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>riferimento<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>(anni <span class=\"_ _4\"></span>2020 <span class=\"_ _2d\"></span><span class=\"ff5\">\u2013</span> 2024) <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>sistema <span class=\"_ _4\"></span>di prestazioni <span class=\"_ _4\"></span>e<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y13f ff3 fs4 fc0 sc0 ls0 ws0\">di <span class=\"_ _29\"> </span>tariffazione <span class=\"_ _37\"> </span>nel <span class=\"_ _37\"> </span>Cielo <span class=\"_ _29\"> </span>Unico <span class=\"_ _29\"> </span>Europeo, <span class=\"_ _29\"> </span>introduce<span class=\"_ _1\"></span>ndo <span class=\"_ _29\"> </span>alcune <span class=\"_ _37\"> </span>norme <span class=\"_ _29\"> </span>che <span class=\"_ _29\"> </span>han<span class=\"_ _1\"></span>no <span class=\"_ _29\"> </span>deroga<span class=\"ls23\">to</span> <span class=\"_ _29\"> </span>in <span class=\"_ _29\"> </span>parte <span class=\"_ _37\"> </span>il<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y140 ff3 fs4 fc0 sc0 ls0 ws0\">Regolamento <span class=\"_ _4\"></span>UE <span class=\"_ _2d\"></span>2019/317 <span class=\"_ _2d\"></span>riferito <span class=\"_ _2d\"></span>a <span class=\"_ _2d\"></span>tale <span class=\"_ _2d\"></span>periodo. <span class=\"_ _2d\"></span>Successivam<span class=\"_ _1\"></span>ente <span class=\"_ _2d\"></span>la <span class=\"_ _2d\"></span>Commissi<span class=\"_ _1\"></span>one <span class=\"_ _2d\"></span>Europea <span class=\"_ _2d\"></span>ha <span class=\"_ _2d\"></span>emesso <span class=\"_ _2d\"></span>la<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y141 ff3 fs4 fc0 sc0 ls0 ws0\">Decisione <span class=\"_ _4\"></span>2021/891 <span class=\"_ _4\"></span>in <span class=\"_ _2d\"></span>cui <span class=\"_ _4\"></span>ha <span class=\"_ _2d\"></span>fissato <span class=\"_ _2d\"></span>gli obiettivi <span class=\"_ _2d\"></span>prest<span class=\"_ _1\"></span>azionali <span class=\"_ _4\"></span>per <span class=\"_ _2d\"></span>il <span class=\"_ _4\"></span>te<span class=\"_ _4\"></span>rzo <span class=\"_ _4\"></span>periodo <span class=\"_ _2d\"></span>reg<span class=\"_ _1\"></span>olatorio <span class=\"_ _4\"></span>e <span class=\"_ _2d\"></span>identificato<span class=\"_ _2ba\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m0 x1 h8 y142 ff5 fs4 fc0 sc0 ls0 ws0\">come <span class=\"_ _33\"> </span>parametro <span class=\"_ _33\"> </span>di <span class=\"_ _33\"> </span>riferimento <span class=\"_ _33\"> </span>l\u2019indicat<span class=\"_ _1\"></span>ore  d<span class=\"_ _1\"></span>i <span class=\"_ _33\"> </span>performance  <span class=\"ff6\">Dete<span class=\"_ _30\"></span>r<span class=\"_ _4\"></span>mined <span class=\"_ _33\"> </span>Unit <span class=\"_ _33\"> </span>Cost<span class=\"ff3\"> <span class=\"_ _33\"> </span>(DUC) <span class=\"_ _33\"> </span>definito <span class=\"_ _33\"> </span>come<span class=\"_ _2ba\"> </span></span></span><span class=\"ff6\"><span class=\"ff3\"> </span></span></div><div class=\"t m0 x1 h8 y143 ff3 fs4 fc0 sc0 ls0 ws0\">rapporto fra <span class=\"_ _1\"></span>costi determin<span class=\"_ _30\"></span>ati e il traffico <span class=\"_ _1\"></span>espresso in<span class=\"_ _1\"></span> termini <span class=\"_ _1\"></span>di unit\u00e0 <span class=\"_ _1\"></span>di servizio. I <span class=\"_ _30\"></span>balance riferiti alla <span class=\"_ _1\"></span>perdita<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y85 ff3 fs4 fc0 sc0 ls0 ws0\">di <span class=\"_ _30\"></span>traffico n<span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>biennio <span class=\"_ _30\"></span>2020-2021, <span class=\"_ _30\"></span>vengono <span class=\"_ _30\"></span>ripartiti <span class=\"_ _30\"></span>in vi<span class=\"_ _1\"></span>a <span class=\"_ _30\"></span>eccezionale <span class=\"_ _1\"></span>su <span class=\"_ _30\"></span>un peri<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>do <span class=\"_ _30\"></span>di cinq<span class=\"_ _1\"></span>ue <span class=\"_ _1\"></span>anni <span class=\"_ _30\"></span>estendibile<span class=\"_ _2ba\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m0 x1 h8 y144 ff3 fs4 fc0 sc0 ls0 ws0\">a sette anni, <span class=\"_ _1\"></span>con decorrenz<span class=\"_ _30\"></span>a dal 2023. <span class=\"ff5\">L\u2019applicazione d<span class=\"_ _30\"></span>i tale regolamento \u00e8<span class=\"ff3\"> sta<span class=\"_ _1\"></span>ta estesa ai <span class=\"_ _30\"></span>ricavi di terminale<span class=\"_ _2ba\"> </span></span></span><span class=\"ff5\"><span class=\"ff3\"> </span></span></div><div class=\"t m0 x1 h8 y145 ff3 fs4 fc0 sc0 ls0 ws0\">complessiva<span class=\"_ _1\"></span>mente  per  le  due  fasce  di <span class=\"_ _33\"> </span>tariffazione  (fascia  1 <span class=\"_ _33\"> </span>e  fascia  2),  che <span class=\"_ _33\"> </span>sono  soggette  alla  st<span class=\"_ _1\"></span>essa<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y146 ff3 fs4 fc0 sc0 ls0 ws0\">regolamentazi<span class=\"_ _1\"></span>one europea<span class=\"ls10\">. </span><span class=\"ff6\"> </span></div><div class=\"t m0 x1 h8 y147 ff3 fs4 fc0 sc0 ls0 ws0\">Le componenti di <span class=\"_ _1\"></span>credito e <span class=\"_ _1\"></span>debito per balance, sia<span class=\"_ _30\"></span> di natura corrente ch<span class=\"_ _1\"></span>e non corrente, risultano<span class=\"_ _1\"></span> classificate<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y148 ff5 fs4 fc0 sc0 ls0 ws0\">nell\u2019ambito dei <span class=\"_ _4\"></span>crediti commerciali co<span class=\"_ _4\"></span>rrenti e <span class=\"_ _4\"></span>non<span class=\"_ _4\"></span><span class=\"ff3\"> <span class=\"_ _4\"></span>correnti e <span class=\"_ _4\"></span>debiti <span class=\"_ _4\"></span>commerciali correnti e <span class=\"_ _4\"></span>non <span class=\"_ _4\"></span>correnti, <span class=\"_ _4\"></span>alla<span class=\"_ _2ba\"> </span></span><span class=\"ff3\"> </span></div><div class=\"t m0 x1 h8 y149 ff3 fs4 fc0 sc0 ls0 ws0\">stregua <span class=\"_ _4\"></span><span class=\"ff6\">di <span class=\"_ _2d\"></span>contract <span class=\"_ _4\"></span>asset/liabilities</span> <span class=\"_ _4\"></span>coerenti <span class=\"_ _4\"></span>con <span class=\"_ _2d\"></span>IFRS <span class=\"ff5\">1<span class=\"_ _4\"></span>5. <span class=\"_ _4\"></span>L\u2019ammontare <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>credit<span class=\"_ _1\"></span>o/debito <span class=\"_ _4\"></span>per <span class=\"_ _2d\"></span>balance <span class=\"_ _4\"></span>risulta<span class=\"_ _2ba\"> </span></span><span class=\"ff5\"><span class=\"_ _1\"></span> </span></div><div class=\"t m0 x1 h8 y15e ff5 fs4 fc0 sc0 ls0 ws0\">separatamente identifi<span class=\"_ _1\"></span>cabile nell\u2019a<span class=\"_ _1\"></span>mbito delle note ill<span class=\"_ _30\"></span>ustrative.<span class=\"_ _2ba\"> </span><span class=\"_ _4\"></span><span class=\"ff3\"> </span></div></div>La <span class=\"_ _34\"> </span>voce <span class=\"_ _34\"> </span><span class=\"ff9\">Balance <span class=\"_ _34\"> </span>dell\u2019ann<span class=\"_ _1\"></span>o<span class=\"ff3\">, <span class=\"_ _34\"></span>sia <span class=\"_ _34\"></span>con <span class=\"_ _2a\"></span>riferimento <span class=\"_ _34\"> </span>ai <span class=\"_ _34\"> </span>ser<span class=\"_ _1\"></span>vizi <span class=\"_ _34\"> </span>di <span class=\"_ _34\"> </span>terminale <span class=\"_ _2a\"></span>che <span class=\"_ _34\"> </span>ai <span class=\"_ _34\"> </span>servizi <span class=\"_ _2a\"></span>di <span class=\"_ _34\"> </span>rotta, <span class=\"_ _33\"> </span>consente <span class=\"_ _2a\"></span>di<span class=\"_ _2ba\"> </span></span></span>rappresentare l\u2019entit\u00e0 d<span class=\"_ _30\"></span>ei ricavi in corrispondenza della perfor<span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>ance effettiva<span class=\"_ _1\"></span>mente eseguita n<span class=\"_ _1\"></span>el periodo di<span class=\"_ _2ba\"> </span>riferimento che, <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>effetto <span class=\"_ _4\"></span>degli <span class=\"_ _4\"></span>specifici meccanismi di <span class=\"_ _2d\"></span>ambit<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>tariffario, potr\u00e0 <span class=\"_ _4\"></span>solamente <span class=\"_ _4\"></span>essere regolata<span class=\"_ _2ba\"> </span>in <span class=\"_ _34\"> </span>seguito. <span class=\"_ _34\"> </span>In <span class=\"_ _33\"> </span>altri <span class=\"_ _34\"> </span>termini, <span class=\"_ _34\"> </span>le <span class=\"_ _34\"> </span>rettifiche <span class=\"_ _34\"> </span>o <span class=\"_ _34\"> </span>le <span class=\"_ _33\"> </span>integra<span class=\"_ _1\"></span>zioni <span class=\"_ _34\"> </span>ai <span class=\"_ _34\"> </span>ricavi <span class=\"_ _33\"> </span>consent<span class=\"_ _1\"></span>ono <span class=\"_ _34\"> </span>di <span class=\"_ _34\"> </span>iscrivere <span class=\"_ _34\"> </span>nel <span class=\"_ _33\"> </span>peri<span class=\"_ _1\"></span>odo <span class=\"_ _33\"> </span>di<span class=\"_ _2ba\"> </span>riferimento i rica<span class=\"_ _1\"></span>vi in misura par<span class=\"_ _1\"></span>i al diritto al corri<span class=\"_ _1\"></span>spettivo maturat<span class=\"_ _1\"></span>o p<span class=\"_ _4\"></span>er effetto de<span class=\"_ _1\"></span>lla performance es<span class=\"_ _1\"></span>eguita. La voce <span class=\"_ _4\"></span><span class=\"ff9\">Balance dell\u2019anno</span> sar\u00e0 <span class=\"_ _4\"></span>imputata<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>in tariffa <span class=\"_ _4\"></span>non prima <span class=\"_ _4\"></span>di due <span class=\"_ _4\"></span>esercizi successivi mentre, <span class=\"_ _4\"></span><span class=\"ff5\">nell\u2019esercizi<span class=\"_ _1\"></span>o<span class=\"_ _2ba\"> </span></span>in <span class=\"_ _34\"> </span>chiusura, <span class=\"_ _34\"> </span>viene <span class=\"_ _34\"> </span>riversato <span class=\"_ _34\"> </span>a <span class=\"_ _34\"> </span>conto <span class=\"_ _34\"> </span>economico <span class=\"_ _34\"> </span>il <span class=\"_ _34\"> </span>credito/debit<span class=\"_ _1\"></span>o <span class=\"_ _33\"> </span>per<span class=\"_ _1\"></span> <span class=\"_ _34\"> </span>Balance <span class=\"_ _34\"> </span>rilevato <span class=\"_ _33\"> </span>attra<span class=\"_ _1\"></span>verso <span class=\"_ _34\"> </span>la <span class=\"_ _34\"> </span>voce<span class=\"_ _2ba\"> </span>Utilizzo Balan<span class=\"_ _1\"></span>ce <span class=\"ff5\">ed incluso nella tariffa d<span class=\"_ _30\"></span>ell\u2019anno.<span class=\"_ _2ba\"> </span></span>Tenuto conto che il recupero dei balanc<span class=\"_ _1\"></span>e attivi e passivi \u00e8 differito nel tempo ed av<span class=\"_ _4\"></span>viene sulla base dei piani<span class=\"_ _2ba\"> </span>di <span class=\"_ _34\"> </span>recupero <span class=\"_ _34\"></span>definiti <span class=\"_ _2a\"></span>in <span class=\"_ _34\"> </span>ambito <span class=\"_ _34\"> </span>tariffario, <span class=\"_ _34\"></span>in <span class=\"_ _34\"></span>accordo<span class=\"_ _1\"></span> <span class=\"_ _34\"></span>con <span class=\"_ _34\"> </span>il <span class=\"_ _34\"> </span>principio <span class=\"_ _2a\"></span>IFRS <span class=\"_ _34\"> </span>15, <span class=\"_ _34\"> </span>la <span class=\"_ _34\"> </span>Capogruppo <span class=\"_ _34\"></span>pr<span class=\"_ _1\"></span>ocede <span class=\"_ _34\"> </span>alla<span class=\"_ _2ba\"> </span>misurazione <span class=\"_ _30\"></span>di <span class=\"_ _1\"></span>detti <span class=\"_ _30\"></span>ricavi <span class=\"ff5\">t<span class=\"_ _1\"></span>enendo <span class=\"_ _1\"></span>conto <span class=\"_ _30\"></span>dell\u2019effetto <span class=\"_ _30\"></span>finanziario, <span class=\"_ _30\"></span>con ril<span class=\"_ _1\"></span>evazione <span class=\"_ _30\"></span>iniziale <span class=\"_ _30\"></span>al loro <span class=\"_ _30\"></span>valore <span class=\"_ _30\"></span>attuale<span class=\"_ _2ba\"> </span></span>e rilevazione succe<span class=\"_ _1\"></span>ssiva dei prov<span class=\"_ _1\"></span>enti/oneri finanz<span class=\"_ _1\"></span>iari maturati fino alla data di<span class=\"_ _1\"></span> imputazione in tariffa. Se <span class=\"_ _2a\"></span>i <span class=\"_ _2a\"></span>piani <span class=\"_ _2a\"></span>di <span class=\"_ _2a\"></span>recuper<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> <span class=\"_ _2a\"></span>dei <span class=\"_ _2f\"></span>balance <span class=\"_ _2a\"></span>in <span class=\"_ _2a\"></span>tariffa <span class=\"_ _2a\"></span>vengono<span class=\"_ _1\"></span> <span class=\"_ _2a\"></span>modificati, <span class=\"_ _2a\"></span>il <span class=\"_ _2a\"></span>Gruppo<span class=\"_ _1\"></span> <span class=\"_ _2a\"></span>provvede <span class=\"_ _2a\"></span>a <span class=\"_ _2f\"></span>rettificare <span class=\"_ _2a\"></span>il <span class=\"_ _2a\"></span>valore<span class=\"_ _2ba\"> </span>relativo al <span class=\"_ _4\"></span>credito/debito per <span class=\"_ _4\"></span>B<span class=\"_ _4\"></span>alance al <span class=\"_ _4\"></span>fine <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>riflettere i <span class=\"_ _4\"></span>flussi <span class=\"_ _4\"></span>finanziari stimati effet<span class=\"_ _4\"></span>tivi e <span class=\"_ _4\"></span>rideterminati. Si<span class=\"_ _2ba\"> </span>procede, <span class=\"_ _2f\"></span>quindi, <span class=\"_ _2a\"></span>al <span class=\"_ _2f\"></span>ricalcolo <span class=\"_ _2a\"></span>del <span class=\"_ _2f\"></span>valore <span class=\"_ _2a\"></span>contabile <span class=\"_ _2f\"></span>determinando <span class=\"_ _2f\"></span>il <span class=\"_ _2a\"></span>valore <span class=\"_ _2f\"></span>attuale <span class=\"_ _2a\"></span>dei <span class=\"_ _2a\"></span>flussi <span class=\"_ _2f\"></span>finanziari <span class=\"_ _2a\"></span>futur<span class=\"_ _1\"></span>i<span class=\"_ _2ba\"> </span>rideterminati <span class=\"_ _30\"></span>applicando il <span class=\"_ _30\"></span>tasso di <span class=\"_ _30\"></span>interesse origin<span class=\"_ _1\"></span>ario; la <span class=\"_ _30\"></span>differenza che <span class=\"_ _30\"></span>si genera, <span class=\"_ _30\"></span>oltre a r<span class=\"_ _30\"></span>et<span class=\"_ _4\"></span>tificare <span class=\"_ _30\"></span>il valore<span class=\"_ _2ba\"> </span>del debito/credito <span class=\"_ _4\"></span>per Balance, viene <span class=\"_ _4\"></span>rilevata a <span class=\"_ _4\"></span>conto economico tra <span class=\"_ _4\"></span>le componenti di <span class=\"_ _4\"></span>natura finanziaria. La<span class=\"_ _2ba\"> </span>modifica nei piani di r<span class=\"_ _30\"></span>ecupero del B<span class=\"ff5\">alance, trattando<span class=\"_ _1\"></span>si di una revisione<span class=\"_ _30\"></span> di stime in seguito all\u2019otteni<span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>ento di<span class=\"_ _2ba\"> </span></span>nuove <span class=\"_ _2d\"></span>e <span class=\"_ _2d\"></span>ulteriori <span class=\"_ _4\"></span>informazioni, <span class=\"_ _2d\"></span>non <span class=\"_ _4\"></span>comporta <span class=\"_ _2d\"></span>la <span class=\"_ _2d\"></span>rideterminazion<span class=\"_ _1\"></span>e <span class=\"_ _2d\"></span>dei <span class=\"_ _2d\"></span>saldi <span class=\"_ _2d\"></span>relati<span class=\"_ _30\"></span>v<span class=\"_ _4\"></span>i <span class=\"_ _2d\"></span>ai <span class=\"_ _2d\"></span>bilanci <span class=\"_ _4\"></span>precedenti <span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>a<span class=\"_ _2ba\"> </span>un\u2019applicazione prosp<span class=\"_ _30\"></span>et<span class=\"_ _4\"></span>tica delle m<span class=\"_ _1\"></span>odifiche.<span class=\"_ _2ba\"> </span>Il <span class=\"_ _4\"></span>Balance <span class=\"_ _4\"></span>include <span class=\"_ _4\"></span>anche <span class=\"_ _4\"></span>una <span class=\"_ _4\"></span>componente finanziaria <span class=\"_ _4\"></span>significativa, avente <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>orizzonte <span class=\"_ _4\"></span>temporale maggiore<span class=\"_ _2ba\"> </span>di <span class=\"_ _30\"></span>12<span class=\"_ _4\"></span> <span class=\"_ _30\"></span>mesi. <span class=\"_ _1\"></span>Per <span class=\"_ _30\"></span>tale rag<span class=\"_ _1\"></span>ione <span class=\"_ _30\"></span>il <span class=\"_ _30\"></span>Gruppo rettifica <span class=\"_ _30\"></span>il <span class=\"_ _30\"></span>prezzo <span class=\"_ _30\"></span>dell\u2019operazione <span class=\"_ _30\"></span>per <span class=\"_ _1\"></span>tenere <span class=\"_ _30\"></span>conto <span class=\"_ _1\"></span>del <span class=\"_ _30\"></span>valore <span class=\"_ _30\"></span>temporale<span class=\"_ _2ba\"> </span>del <span class=\"_ _30\"></span>denaro. <span class=\"_ _1\"></span>I <span class=\"_ _1\"></span>crediti <span class=\"_ _30\"></span>e d<span class=\"_ _30\"></span>ebiti <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>ba<span class=\"ff5\">lance, <span class=\"_ _30\"></span>limitatamente<span class=\"_ _30\"></span> alle <span class=\"_ _30\"></span>componenti <span class=\"_ _30\"></span>iscritte <span class=\"_ _30\"></span>nell\u2019esercizio, <span class=\"_ _30\"></span>rappresentan<span class=\"_ _1\"></span>o<span class=\"_ _2ba\"> </span></span>una <span class=\"_ _30\"></span><span class=\"ff6\">variable <span class=\"_ _30\"></span>consideration<span class=\"ff3\">, <span class=\"_ _3e\"></span>ovvero <span class=\"_ _30\"></span>contract <span class=\"_ _30\"></span>asset/liabilities, <span class=\"_ _3e\"></span>che <span class=\"_ _30\"></span>saranno <span class=\"_ _30\"></span>riversate <span class=\"_ _30\"></span>nella <span class=\"_ _30\"></span>tariffa <span class=\"_ _30\"></span>futura. <span class=\"_ _30\"></span>I <span class=\"_ _30\"></span>crediti<span class=\"_ _2ba\"> </span></span></span>e <span class=\"_ _3c\"> </span>debiti <span class=\"_ _3f\"> </span>per <span class=\"_ _3f\"> </span>balance, <span class=\"_ _3f\"> </span>imputati <span class=\"_ _3f\"> </span>nella <span class=\"_ _3c\"> </span>tariffa <span class=\"_ _3f\"> </span>dell\u2019eserciz<span class=\"_ _1\"></span>io, <span class=\"_ _3f\"> </span>ra<span class=\"_ _4\"></span><span class=\"ff3\">ppresentano <span class=\"_ _3f\"> </span>gli <span class=\"_ _3f\"> </span>assorbimenti <span class=\"_ _3f\"> </span>in <span class=\"_ _3c\"> </span>sede <span class=\"_ _3f\"> </span>di<span class=\"_ _2ba\"> </span></span>fatturazione <span class=\"_ _2d\"></span>dei <span class=\"_ _4\"></span>predetti <span class=\"_ _2d\"></span>contract <span class=\"_ _2d\"></span>asset/liabil<span class=\"_ _1\"></span>ities. <span class=\"_ _2d\"></span>Tali <span class=\"_ _2d\"></span>contract <span class=\"_ _4\"></span>asset/liabilties, <span class=\"_ _2d\"></span>sono <span class=\"_ _2d\"></span>classifi<span class=\"_ _1\"></span>cati <span class=\"_ _2d\"></span>nell\u2019ambito<span class=\"_ _2ba\"> </span>dei <span class=\"_ _4\"></span>crediti/debiti commerciali, correnti e <span class=\"_ _2d\"></span>non <span class=\"_ _4\"></span>correnti<span class=\"ff5\">, e <span class=\"_ _4\"></span>separatamente identificabili nell\u2019ambito <span class=\"_ _4\"></span>delle note<span class=\"_ _2ba\"> </span></span>illustrative.<span class=\"_ _2ba\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-625": {
   "value": "Contributi<span class=\"_ _2ba\"> </span>I <span class=\"_ _34\"> </span>contributi <span class=\"_ _34\"> </span>in <span class=\"_ _2a\"></span>co<span class=\"_ _4\"></span>nto <span class=\"_ _34\"></span>eserc<span class=\"_ _30\"></span>izio <span class=\"_ _34\"> </span>so<span class=\"_ _4\"></span>no <span class=\"_ _34\"></span>rileva<span class=\"_ _1\"></span>ti <span class=\"_ _34\"> </span>per <span class=\"_ _34\"> </span>competenz<span class=\"_ _1\"></span>a <span class=\"_ _34\"> </span>nell\u2019esercizi<span class=\"_ _1\"></span>o <span class=\"_ _34\"> </span>in <span class=\"_ _34\"> </span>cui <span class=\"_ _34\"> </span>\u00e8 <span class=\"_ _34\"> </span>sorto <span class=\"_ _34\"></span>con <span class=\"_ _2a\"></span>ragionevole<span class=\"_ _2ba\"> </span>certezza il diritt<span class=\"_ _1\"></span>o a percepirli, ind<span class=\"_ _1\"></span>ipendentemente dall<span class=\"_ _30\"></span>a data di incasso.  I <span class=\"_ _30\"></span>contributi <span class=\"_ _30\"></span>pubblici <span class=\"_ _3e\"></span>in <span class=\"_ _30\"></span>conto <span class=\"_ _30\"></span>impianti <span class=\"_ _30\"></span>sono <span class=\"_ _30\"></span>rilevati <span class=\"_ _3e\"></span>in <span class=\"_ _30\"></span>presenza <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>una <span class=\"_ _30\"></span>delibera <span class=\"_ _30\"></span>formale <span class=\"_ _3e\"></span>di <span class=\"_ _30\"></span>attribuzione <span class=\"_ _3e\"></span>da <span class=\"_ _30\"></span>parte<span class=\"_ _2ba\"> </span>del sogg<span class=\"_ _1\"></span>etto er<span class=\"_ _1\"></span>ogante e<span class=\"_ _1\"></span> sol<span class=\"_ _1\"></span>o se <span class=\"_ _1\"></span>vi \u00e8,<span class=\"_ _1\"></span> in b<span class=\"_ _1\"></span>ase <span class=\"_ _1\"></span>alle infor<span class=\"_ _30\"></span>mazioni disponibili<span class=\"_ _1\"></span> alla da<span class=\"_ _30\"></span>ta di chiusur<span class=\"_ _1\"></span>a dell\u2019ese<span class=\"_ _1\"></span>rcizio, la<span class=\"_ _2ba\"> </span>ragionevole  certezza <span class=\"_ _37\"> </span>che <span class=\"_ _37\"> </span>il <span class=\"_ _29\"> </span>progetto  o<span class=\"_ _4\"></span>ggetto  di <span class=\"_ _29\"> </span>agevolazione<span class=\"_ _1\"></span> <span class=\"_ _37\"> </span>venga <span class=\"_ _37\"> </span>effettivamente <span class=\"_ _37\"> </span>realizzato  e <span class=\"_ _29\"> </span>che  i<span class=\"_ _2ba\"> </span>contributi <span class=\"_ _30\"></span>stessi <span class=\"_ _3e\"></span>saranno <span class=\"_ _30\"></span>ricevuti. <span class=\"_ _3e\"></span>I <span class=\"_ _30\"></span>contributi <span class=\"_ _30\"></span>pubblici <span class=\"_ _3e\"></span>in <span class=\"_ _30\"></span>conto <span class=\"_ _30\"></span>impianti <span class=\"_ _3e\"></span>v<span class=\"_ _4\"></span>engono <span class=\"_ _3e\"></span>registrati <span class=\"_ _30\"></span>in <span class=\"_ _30\"></span>un\u2019apposita <span class=\"_ _3e\"></span>voce<span class=\"_ _2ba\"> </span>del <span class=\"_ _2f\"></span>passivo <span class=\"_ _2a\"></span>corrente <span class=\"_ _2f\"></span>e <span class=\"_ _2f\"></span>no<span class=\"_ _4\"></span>n <span class=\"_ _2f\"></span>corrente, <span class=\"_ _2f\"></span>a <span class=\"_ _2a\"></span>seconda <span class=\"_ _2f\"></span>delle <span class=\"_ _2f\"></span>previste <span class=\"_ _2a\"></span>tempistiche <span class=\"_ _2f\"></span>di <span class=\"_ _2a\"></span>riversa<span class=\"_ _1\"></span>mento, <span class=\"_ _2f\"></span>ed <span class=\"_ _2a\"></span>imputati <span class=\"_ _2f\"></span>a<span class=\"_ _2ba\"> </span>conto economico come pr<span class=\"_ _1\"></span>ovento in quote costanti determinate<span class=\"_ _1\"></span> con riferimento alla vita utile del bene cui il<span class=\"_ _2ba\"> </span>contributo <span class=\"_ _2a\"></span>\u00e8 <span class=\"_ _2a\"></span>direttamente<span class=\"_ _30\"></span> <span class=\"_ _34\"></span>riferibile, <span class=\"_ _2f\"></span>garantendo <span class=\"_ _2a\"></span>in <span class=\"_ _2a\"></span>questo <span class=\"_ _2a\"></span>modo <span class=\"_ _2a\"></span>una <span class=\"_ _2a\"></span>correlazi<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>ne <span class=\"_ _2a\"></span>con <span class=\"_ _2a\"></span>gli <span class=\"_ _2a\"></span>amm<span class=\"_ _1\"></span>ortamenti<span class=\"_ _2ba\"> </span>relativi ai medesi<span class=\"_ _1\"></span>mi beni.<span class=\"_ _2ba\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-626": {
   "value": "Dividendi  I dividendi ricevuti da societ\u00e0 partecipate non consolidate con il metodo integrale sono riconosciuti a conto  economico nel momento in cui \u00e8 stabilito il diritto incondizionato degli Azionisti a riceverne il pagamento che  normalmente corrisponde con la delibera assembleare di distribuzione dei dividendi.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-627": {
   "value": "Costi  I costi sono iscritti quando riguardano beni e servizi venduti o consumati nell\u2019esercizio o per ripartizione  sistematica ovvero quando non si possa identificare l\u2019utilit\u00e0 futura degli stessi.  I costi sono iscritti a conto economico contestualmente al decremento dei benefici economici associati alla  riduzione di un\u2019attivit\u00e0 o all\u2019incremento di passivit\u00e0 qualora tale decremento possa essere determinato e  misurato in modo attendibile.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-628": {
   "value": "Proventi e oneri finanziari I proventi e gli oneri finanziari sono rilevati per competenza sulla base degli interessi maturati sul valore netto delle relative attivit\u00e0 e passivit\u00e0 finanziarie, utilizzando il tasso di interesse effettivo e, laddove previsto, il tasso di interesse legale. Il tasso di interesse effettivo \u00e8 il tasso che attualizza esattamente i pagamenti o incassi futuri stimati lungo la vita attesa dello strumento finanziario, od ove opportuno un periodo pi\u00f9 breve, al valore contabile netto dell\u2019attivit\u00e0 o della passivit\u00e0. Gli interessi attivi sono rilevati nella misura in cui \u00e8 probabile che i benefici economici affluiranno al Gruppo e il loro ammontare possa essere attendibilmente valutato. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-653": {
   "value": "Proventi e oneri <span class=\"_ _1\"></span>finanziari<span class=\"_ _2ba\"> </span>I <span class=\"_ _30\"></span>proventi <span class=\"_ _30\"></span>e <span class=\"_ _30\"></span>gli <span class=\"_ _30\"></span>oneri <span class=\"_ _30\"></span>finanziari <span class=\"_ _30\"></span>sono <span class=\"_ _30\"></span>rilevati <span class=\"_ _30\"></span>per <span class=\"_ _30\"></span>competenza <span class=\"_ _3e\"></span>sulla <span class=\"_ _30\"></span>base <span class=\"_ _30\"></span>degli <span class=\"_ _1\"></span>interes<span class=\"_ _1\"></span>si <span class=\"_ _30\"></span>maturati <span class=\"_ _30\"></span>sul <span class=\"_ _30\"></span>valore <span class=\"_ _30\"></span>netto<span class=\"_ _2ba\"> </span>delle <span class=\"_ _2d\"></span>relative <span class=\"_ _2d\"></span>attivit\u00e0 <span class=\"_ _2d\"></span>e <span class=\"_ _2d\"></span>passivit\u00e0 <span class=\"_ _2d\"></span>finanziarie, <span class=\"_ _2d\"></span>utilizzando <span class=\"_ _2d\"></span>il <span class=\"_ _2d\"></span>tasso <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>interesse <span class=\"_ _2d\"></span>effettivo<span class=\"_ _4\"></span> <span class=\"_ _2d\"></span>e, <span class=\"_ _2d\"></span>laddove <span class=\"_ _2d\"></span>previsto, <span class=\"_ _2f\"></span>il<span class=\"_ _2ba\"> </span>tasso <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>interesse <span class=\"_ _2d\"></span>legale. <span class=\"_ _2f\"></span>Il <span class=\"_ _2f\"></span>tasso <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>interesse <span class=\"_ _2d\"></span>effettivo <span class=\"_ _2f\"></span>\u00e8 <span class=\"_ _2f\"></span>il <span class=\"_ _2f\"></span>tasso <span class=\"_ _2f\"></span>che <span class=\"_ _2f\"></span>attualizza <span class=\"_ _2d\"></span>esattamente <span class=\"_ _2d\"></span>i <span class=\"_ _2f\"></span>pagamenti <span class=\"_ _2d\"></span>o<span class=\"_ _2ba\"> </span>incassi <span class=\"_ _1\"></span>futuri <span class=\"_ _1\"></span>stimati lu<span class=\"_ _1\"></span>ngo <span class=\"_ _1\"></span>la <span class=\"_ _30\"></span>v<span class=\"_ _4\"></span>ita <span class=\"_ _30\"></span>attesa dello <span class=\"_ _30\"></span>strumento <span class=\"_ _1\"></span>finanziario, <span class=\"_ _30\"></span>od ove <span class=\"_ _30\"></span>opportuno u<span class=\"_ _1\"></span>n peri<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>do pi\u00f9<span class=\"_ _1\"></span> bre<span class=\"_ _1\"></span>ve,<span class=\"_ _2ba\"> </span>al <span class=\"_ _2d\"></span>valo<span class=\"_ _4\"></span>re <span class=\"_ _2d\"></span>contabile <span class=\"_ _2d\"></span>netto <span class=\"_ _2d\"></span>dell\u2019attivit\u00e0 <span class=\"_ _2d\"></span>o<span class=\"_ _4\"></span> <span class=\"_ _2d\"></span>della <span class=\"_ _2f\"></span>passivit<span class=\"ff3\">\u00e0. <span class=\"_ _2d\"></span>Gli <span class=\"_ _2f\"></span>interessi <span class=\"_ _2f\"></span>attivi <span class=\"_ _2d\"></span>sono <span class=\"_ _2d\"></span>rilevati <span class=\"_ _2f\"></span>nella <span class=\"_ _2d\"></span>misura <span class=\"_ _2d\"></span>in <span class=\"_ _2d\"></span>cui <span class=\"_ _2f\"></span>\u00e8<span class=\"_ _2ba\"> </span></span>probabile <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>benefici <span class=\"_ _4\"></span>economici <span class=\"_ _4\"></span>affluiranno <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>Gruppo <span class=\"_ _4\"></span>e <span class=\"_ _2d\"></span>il <span class=\"_ _4\"></span>loro <span class=\"_ _4\"></span>ammontare po<span class=\"_ _4\"></span>ssa <span class=\"_ _4\"></span>essere <span class=\"_ _4\"></span>attendibilment<span class=\"_ _1\"></span>e<span class=\"_ _2ba\"> </span>valutato. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceCostsExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-629": {
   "value": "Imposte Le <span class=\"_ _33\"> </span>i<span class=\"_ _1\"></span>mposte <span class=\"_ _34\"> </span>correnti <span class=\"_ _34\"> </span>sul <span class=\"_ _33\"> </span>redd<span class=\"_ _1\"></span>ito <span class=\"_ _33\"> </span>(IRES <span class=\"_ _34\"> </span>e <span class=\"_ _34\"> </span>IRAP) <span class=\"_ _33\"> </span>son<span class=\"_ _1\"></span>o <span class=\"_ _33\"> </span>calcola<span class=\"_ _1\"></span>te <span class=\"_ _34\"> </span>sulla <span class=\"_ _33\"> </span>base <span class=\"_ _34\"> </span>della <span class=\"_ _34\"> </span>migliore <span class=\"_ _34\"> </span>stima <span class=\"_ _33\"> </span>del<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>reddit<span class=\"_ _1\"></span>o<span class=\"_ _2ba\"> </span>imponibile <span class=\"_ _4\"></span>dell\u2019esercizi<span class=\"_ _1\"></span>o <span class=\"_ _4\"></span>e <span class=\"_ _2d\"></span>in <span class=\"_ _4\"></span>conformit\u00e0 <span class=\"_ _4\"></span>alla <span class=\"_ _4\"></span>normativa <span class=\"_ _4\"></span>fiscale <span class=\"_ _4\"></span>vigente <span class=\"_ _4\"></span>nei <span class=\"_ _4\"></span>Paesi <span class=\"_ _4\"></span>nei <span class=\"_ _2d\"></span>quali <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>Gruppo <span class=\"_ _4\"></span>esercita<span class=\"_ _2ba\"> </span>la <span class=\"_ _4\"></span>sua <span class=\"_ _4\"></span>attivit\u00e0, <span class=\"_ _4\"></span>applicando <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>aliquote <span class=\"_ _4\"></span>fiscali <span class=\"_ _4\"></span>vigenti. <span class=\"_ _4\"></span>Il <span class=\"_ _4\"></span>debito <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>imposte <span class=\"_ _4\"></span>corrent<span class=\"_ _1\"></span>i <span class=\"_ _4\"></span>viene <span class=\"_ _4\"></span>contabilizzato <span class=\"_ _4\"></span>nello<span class=\"_ _2ba\"> </span>stato patrimonial<span class=\"_ _1\"></span>e al netto di even<span class=\"_ _1\"></span>tuali acconti di imp<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>sta pagati.<span class=\"_ _2ba\"> </span>Le <span class=\"_ _2f\"></span>imposte <span class=\"_ _2d\"></span>sul <span class=\"_ _2d\"></span>reddito <span class=\"_ _2f\"></span>differite <span class=\"_ _2d\"></span>e <span class=\"_ _2f\"></span>anticipate <span class=\"_ _2d\"></span>sono <span class=\"_ _2d\"></span>calcolate <span class=\"_ _2d\"></span>a <span class=\"_ _2f\"></span>fronte <span class=\"_ _2f\"></span>di <span class=\"_ _2d\"></span>tutte <span class=\"_ _2f\"></span>le <span class=\"_ _2d\"></span>differenze <span class=\"_ _2f\"></span>temporanee <span class=\"_ _2d\"></span>che<span class=\"_ _2ba\"> </span>emergono <span class=\"_ _3e\"></span>tra <span class=\"_ _30\"></span>i <span class=\"_ _30\"></span>valori <span class=\"_ _30\"></span>patrimoniali <span class=\"_ _30\"></span>iscritti <span class=\"_ _3e\"></span>in <span class=\"_ _30\"></span>bilancio <span class=\"_ _30\"></span>e <span class=\"_ _30\"></span>i <span class=\"_ _3e\"></span>co<span class=\"_ _4\"></span>rrispondenti <span class=\"_ _3e\"></span>valori <span class=\"_ _30\"></span>ai <span class=\"_ _30\"></span>fini <span class=\"_ _3e\"></span>fiscali, <span class=\"_ _30\"></span>applicando <span class=\"_ _30\"></span>l\u2019aliquota<span class=\"_ _2ba\"> </span>fiscale <span class=\"_ _4\"></span>in <span class=\"_ _2d\"></span>vigore <span class=\"_ _4\"></span>alla <span class=\"_ _2d\"></span>data <span class=\"_ _2d\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _2d\"></span>cui <span class=\"_ _4\"></span>la <span class=\"_ _2d\"></span>differenza <span class=\"_ _4\"></span>temporanea <span class=\"_ _4\"></span>si <span class=\"_ _2d\"></span>riverser\u00e0, <span class=\"_ _4\"></span>determinata <span class=\"_ _4\"></span>sulla <span class=\"_ _4\"></span>base <span class=\"_ _2d\"></span>delle <span class=\"_ _4\"></span>aliquote<span class=\"_ _2ba\"> </span>fiscali <span class=\"_ _4\"></span>previste <span class=\"_ _2d\"></span>da <span class=\"_ _4\"></span>provvedimenti v<span class=\"_ _4\"></span>igenti <span class=\"_ _4\"></span>o <span class=\"_ _2d\"></span>sostanz<span class=\"_ _1\"></span>ialmente <span class=\"_ _4\"></span>in <span class=\"_ _2d\"></span>vigore <span class=\"_ _4\"></span>alla <span class=\"_ _4\"></span>data <span class=\"_ _2d\"></span>di <span class=\"_ _4\"></span>riferimento. <span class=\"_ _4\"></span>Le <span class=\"_ _2d\"></span>attivit\u00e0 <span class=\"_ _4\"></span>per<span class=\"_ _2ba\"> </span>imposte anticipate per tutte le differenze temporanee deducibili in <span class=\"_ _4\"></span>esercizi futuri sono <span class=\"_ _4\"></span>rilevate solo quando<span class=\"_ _2ba\"> </span>il loro <span class=\"_ _30\"></span>recupero <span class=\"_ _1\"></span>\u00e8 pr<span class=\"_ _1\"></span>obabile, <span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>vvero <span class=\"_ _1\"></span>se si <span class=\"_ _30\"></span>prevede <span class=\"_ _30\"></span>che verranno <span class=\"_ _1\"></span>realizzati <span class=\"_ _1\"></span>in fu<span class=\"_ _1\"></span>turo <span class=\"_ _30\"></span>imponibili fiscali <span class=\"_ _30\"></span>sufficienti<span class=\"_ _2ba\"> </span>a <span class=\"_ _2f\"></span>recuperare <span class=\"_ _2f\"></span>l\u2019attivit\u00e0. <span class=\"_ _2f\"></span>Le <span class=\"_ _2f\"></span>passivit\u00e0 <span class=\"_ _2a\"></span>per <span class=\"_ _2f\"></span>imposte <span class=\"_ _2f\"></span>diffe<span class=\"_ _1\"></span>rite <span class=\"_ _2f\"></span>sono <span class=\"_ _2a\"></span>rilevate<span class=\"_ _1\"></span> <span class=\"_ _2f\"></span>per <span class=\"_ _2a\"></span>tutte <span class=\"_ _2f\"></span>le <span class=\"_ _2f\"></span>di<span class=\"_ _4\"></span><span class=\"ff3\">fferenze <span class=\"_ _2f\"></span>temporanee<span class=\"_ _2ba\"> </span></span>imponibili <span class=\"_ _2a\"></span>in <span class=\"_ _34\"> </span>esercizi <span class=\"_ _2a\"></span>futuri <span class=\"_ _2a\"></span>salvo <span class=\"_ _34\"></span>che <span class=\"_ _2a\"></span>tale <span class=\"_ _34\"></span>passivit\u00e0 <span class=\"_ _2a\"></span>deriva <span class=\"_ _2a\"></span>dalla: <span class=\"_ _34\"></span>i) <span class=\"_ _2a\"></span>rilevazione <span class=\"_ _2a\"></span>iniziale <span class=\"_ _34\"></span>dell\u2019avvia<span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>ento; <span class=\"_ _2a\"></span>ii)<span class=\"_ _2ba\"> </span>rilevazione <span class=\"_ _2d\"></span>iniziale <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>un\u2019attivit\u00e0 <span class=\"_ _2d\"></span>o <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>una <span class=\"_ _2f\"></span>passivit\u00e0 <span class=\"_ _2d\"></span>in <span class=\"_ _2f\"></span>un\u2019operazione <span class=\"_ _2d\"></span>che <span class=\"_ _2f\"></span>non <span class=\"_ _2f\"></span>rappresenta <span class=\"_ _2d\"></span>un\u2019aggregazione<span class=\"_ _2ba\"> </span>aziendale <span class=\"_ _3e\"></span>e <span class=\"_ _30\"></span>ch<span class=\"ff5\">e <span class=\"_ _30\"></span>al <span class=\"_ _30\"></span>momento <span class=\"_ _3e\"></span>dell\u2019operazione <span class=\"_ _3e\"></span>non <span class=\"_ _30\"></span>influenza <span class=\"_ _3e\"></span>n\u00e9 <span class=\"_ _30\"></span>l\u2019utile <span class=\"_ _30\"></span>contabile <span class=\"_ _3e\"></span>n\u00e9 <span class=\"_ _30\"></span>il <span class=\"_ _30\"></span>reddito <span class=\"_ _30\"></span>imp<span class=\"_ _1\"></span>onibile <span class=\"_ _30\"></span>(perdita<span class=\"_ _2ba\"> </span></span>fiscale).<span class=\"_ _2ba\"> </span>Le <span class=\"_ _2f\"></span>imposte <span class=\"_ _2d\"></span>correnti, <span class=\"_ _2d\"></span>le <span class=\"_ _2f\"></span>attivit\u00e0 <span class=\"_ _2d\"></span>per <span class=\"_ _2f\"></span>imposte <span class=\"_ _2d\"></span>anticipate <span class=\"_ _2d\"></span>e <span class=\"_ _2d\"></span>le <span class=\"_ _2f\"></span>passivit\u00e0 <span class=\"_ _2f\"></span>per <span class=\"_ _2d\"></span>imposte <span class=\"_ _2d\"></span>differite <span class=\"_ _2f\"></span>sono <span class=\"_ _2d\"></span>imputate <span class=\"_ _2f\"></span>a<span class=\"_ _2ba\"> </span>conto <span class=\"_ _2a\"></span>economic<span class=\"_ _1\"></span>o, <span class=\"_ _2a\"></span>a <span class=\"_ _2a\"></span>eccezi<span class=\"_ _1\"></span>one <span class=\"_ _2a\"></span>di <span class=\"_ _2a\"></span>quelle <span class=\"_ _2f\"></span>relative <span class=\"_ _2a\"></span>a <span class=\"_ _2f\"></span>v<span class=\"_ _4\"></span>oci <span class=\"_ _2a\"></span>direttament<span class=\"_ _1\"></span>e <span class=\"_ _2a\"></span>addebitate <span class=\"_ _2f\"></span>o <span class=\"_ _2a\"></span>accreditate <span class=\"_ _2f\"></span>tra <span class=\"_ _2a\"></span>le <span class=\"_ _2a\"></span>altre<span class=\"_ _2ba\"> </span>componenti <span class=\"_ _4\"></span>del <span class=\"_ _2d\"></span>conto <span class=\"_ _4\"></span>economico <span class=\"_ _4\"></span>complessiv<span class=\"ff5\">o <span class=\"_ _2d\"></span>ovver<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span>a <span class=\"_ _4\"></span>elementi <span class=\"_ _4\"></span>del <span class=\"_ _2d\"></span>patrimonio <span class=\"_ _4\"></span>netto. <span class=\"_ _2d\"></span>In <span class=\"_ _4\"></span>tali <span class=\"_ _2d\"></span>casi <span class=\"_ _4\"></span>l\u2019effetto<span class=\"_ _2ba\"> </span></span>fiscale  \u00e8 <span class=\"_ _33\"> </span>imputato  diretta<span class=\"_ _1\"></span>mente  tra  l<span class=\"_ _1\"></span>e  altre  c<span class=\"_ _30\"></span>omponenti  del  cont<span class=\"_ _1\"></span>o  economic<span class=\"_ _1\"></span>o  complessi<span class=\"_ _1\"></span>vo  ovvero <span class=\"_ _33\"> </span>nel<span class=\"_ _2ba\"> </span>patrimonio nett<span class=\"_ _1\"></span>o. Le <span class=\"_ _34\"> </span>attivit\u00e0 <span class=\"_ _34\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _34\"></span>imposte <span class=\"_ _2a\"></span>anticipate <span class=\"_ _34\"> </span>e <span class=\"_ _34\"></span>le <span class=\"_ _2a\"></span>passivit\u00e0 <span class=\"_ _34\"></span>per <span class=\"_ _2a\"></span>imposte <span class=\"_ _34\"> </span>differite, <span class=\"_ _2a\"></span>applicate <span class=\"_ _34\"></span>dalla <span class=\"_ _2a\"></span>medesima <span class=\"_ _34\"> </span>autori<span class=\"_ _1\"></span>t\u00e0<span class=\"_ _2ba\"> </span>fiscale, sono <span class=\"_ _4\"></span>compensate se esiste un <span class=\"_ _4\"></span>diritto <span class=\"_ _4\"></span>legalmen<span class=\"_ _1\"></span>te ese<span class=\"_ _4\"></span>rcitabile di compensare gli <span class=\"_ _4\"></span>importi <span class=\"_ _4\"></span>delle attivit\u00e0<span class=\"_ _2ba\"> </span>fiscali correnti con l<span class=\"_ _1\"></span>e passivit\u00e0 fiscali <span class=\"_ _30\"></span>co<span class=\"_ _4\"></span>rrenti che si ge<span class=\"_ _30\"></span>nereranno al momento del loro<span class=\"_ _1\"></span> riversamento.<span class=\"_ _2ba\"> </span>Le <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>imposte anticipate e <span class=\"_ _2d\"></span>le passivit\u00e0 <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>imposte <span class=\"_ _4\"></span>differite sono <span class=\"_ _4\"></span>classificate <span class=\"_ _2d\"></span>rispettiva<span class=\"_ _1\"></span>mente <span class=\"_ _4\"></span>tra <span class=\"_ _4\"></span>le<span class=\"_ _2ba\"> </span>attivit\u00e0 e le passivit\u00e0<span class=\"_ _1\"></span> non correnti.<span class=\"_ _2ba\"> </span>Le <span class=\"_ _2f\"></span>imposte <span class=\"_ _2d\"></span>e <span class=\"_ _2d\"></span>tasse <span class=\"_ _2f\"></span>non <span class=\"_ _2d\"></span>correlate <span class=\"_ _2d\"></span>al <span class=\"_ _2d\"></span>reddito <span class=\"_ _2f\"></span>sono <span class=\"_ _2d\"></span>incluse <span class=\"_ _2d\"></span>nella <span class=\"_ _2d\"></span>v<span class=\"_ _4\"></span>oce <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>conto <span class=\"_ _2d\"></span>economico <span class=\"_ _2d\"></span>definita <span class=\"_ _2d\"></span>altri <span class=\"_ _2f\"></span>costi<span class=\"_ _2ba\"> </span>operativi.<span class=\"_ _2ba\"> </span>Il Gruppo <span class=\"_ _4\"></span>ha applicato <span class=\"_ _4\"></span>l\u2019esenzione obbligat<span class=\"_ _1\"></span>oria <span class=\"_ _4\"></span>per la rilevazione ed <span class=\"_ _4\"></span>informativa sulle attivit\u00e0 e <span class=\"_ _4\"></span>passivit\u00e0 per<span class=\"_ _2ba\"> </span>imposte <span class=\"_ _37\"> </span>differite <span class=\"_ _29\"> </span>derivant<span class=\"_ _30\"></span>i <span class=\"_ _29\"> </span>dalla <span class=\"_ _29\"> </span>normativa <span class=\"_ _37\"> </span>Pillar <span class=\"_ _37\"> </span>Two <span class=\"_ _29\"> </span>Global <span class=\"_ _37\"> </span>anti<span class=\"_ _4\"></span>-<span class=\"ff5\">Base <span class=\"_ _37\"> </span>Erosion <span class=\"_ _37\"> </span>rules <span class=\"_ _29\"> </span>(\"GloBE <span class=\"_ _37\"> </span>Rules\u201d).<span class=\"_ _2ba\"> </span></span>Ulteriormente, il <span class=\"_ _4\"></span>Gruppo <span class=\"_ _4\"></span>ha rivisto <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>p<span class=\"ff5\">ropria <span class=\"_ _4\"></span>struttura societaria <span class=\"_ _4\"></span>alla <span class=\"_ _4\"></span>luce dell\u2019introduzione della <span class=\"_ _4\"></span>normativa<span class=\"_ _2ba\"> </span></span>Pillar Two in<span class=\"_ _1\"></span> differ<span class=\"_ _1\"></span>enti legislaz<span class=\"_ _1\"></span>ioni. Essendo l\u2019<span class=\"_ _1\"></span>aliquota f<span class=\"_ _1\"></span>iscale effetti<span class=\"_ _1\"></span>va del Gruppo <span class=\"_ _30\"></span>superiore al 15% <span class=\"_ _1\"></span>in tutte <span class=\"_ _1\"></span>le<span class=\"_ _2ba\"> </span>giurisdizioni <span class=\"_ _30\"></span>in <span class=\"_ _30\"></span>cui il <span class=\"_ _30\"></span>Gruppo <span class=\"_ _30\"></span>opera, il<span class=\"_ _30\"></span> Grupp<span class=\"_ _1\"></span>o ha <span class=\"_ _30\"></span>determ<span class=\"_ _1\"></span>inato <span class=\"_ _1\"></span>di <span class=\"_ _30\"></span>no<span class=\"_ _4\"></span><span class=\"ff5\">n <span class=\"_ _30\"></span>ricadere <span class=\"_ _30\"></span>nell\u2019ambito <span class=\"_ _30\"></span>di app<span class=\"_ _1\"></span>licazione <span class=\"_ _30\"></span>della<span class=\"_ _2ba\"> </span></span>normativa <span class=\"_ _2a\"></span>Pillar <span class=\"_ _2f\"></span>Two <span class=\"_ _2a\"></span>per <span class=\"_ _34\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _2a\"></span>calcolo <span class=\"_ _2a\"></span>della <span class=\"_ _2a\"></span>c.d. <span class=\"_ _2a\"></span>\u201cTop<span class=\"ff3\">-</span>Up <span class=\"_ _2a\"></span>tax\u201d. <span class=\"_ _2a\"></span>Conseguentemen<span class=\"_ _1\"></span>te <span class=\"_ _2a\"></span>il <span class=\"_ _2a\"></span>bilancio <span class=\"_ _2a\"></span>consolidato <span class=\"_ _2a\"></span>del<span class=\"_ _2ba\"> </span>Gruppo  non  include  le  informazioni  richieste  dai  paragrafi  88A-88D  dello  IAS  12,  introdotti  a  seguito<span class=\"_ _2ba\"> </span>dell<span class=\"ff5\">\u2019introduzione <span class=\"_ _34\"> </span>da <span class=\"_ _34\"> </span>parte <span class=\"_ _34\"> </span>dell\u2019OCSE <span class=\"_ _34\"> </span>della <span class=\"_ _34\"> </span>citata <span class=\"_ _34\"> </span>ristrutturazione <span class=\"_ _34\"> </span>delle <span class=\"_ _34\"> </span>regole <span class=\"_ _34\"> </span>fiscali <span class=\"_ _34\"> </span>internazionali <span class=\"_ _34\"> </span>per <span class=\"_ _34\"> </span>le<span class=\"_ _2ba\"> </span></span>imprese multinaz<span class=\"_ _1\"></span>ionali.<span class=\"_ _2ba\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-654": {
   "value": "Imposte Le <span class=\"_ _33\"> </span>i<span class=\"_ _1\"></span>mposte <span class=\"_ _34\"> </span>correnti <span class=\"_ _34\"> </span>sul <span class=\"_ _33\"> </span>redd<span class=\"_ _1\"></span>ito <span class=\"_ _33\"> </span>(IRES <span class=\"_ _34\"> </span>e <span class=\"_ _34\"> </span>IRAP) <span class=\"_ _33\"> </span>son<span class=\"_ _1\"></span>o <span class=\"_ _33\"> </span>calcola<span class=\"_ _1\"></span>te <span class=\"_ _34\"> </span>sulla <span class=\"_ _33\"> </span>base <span class=\"_ _34\"> </span>della <span class=\"_ _34\"> </span>migliore <span class=\"_ _34\"> </span>stima <span class=\"_ _33\"> </span>del<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>reddit<span class=\"_ _1\"></span>o<span class=\"_ _2ba\"> </span>imponibile <span class=\"_ _4\"></span>dell\u2019esercizi<span class=\"_ _1\"></span>o <span class=\"_ _4\"></span>e <span class=\"_ _2d\"></span>in <span class=\"_ _4\"></span>conformit\u00e0 <span class=\"_ _4\"></span>alla <span class=\"_ _4\"></span>normativa <span class=\"_ _4\"></span>fiscale <span class=\"_ _4\"></span>vigente <span class=\"_ _4\"></span>nei <span class=\"_ _4\"></span>Paesi <span class=\"_ _4\"></span>nei <span class=\"_ _2d\"></span>quali <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>Gruppo <span class=\"_ _4\"></span>esercita<span class=\"_ _2ba\"> </span>la <span class=\"_ _4\"></span>sua <span class=\"_ _4\"></span>attivit\u00e0, <span class=\"_ _4\"></span>applicando <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>aliquote <span class=\"_ _4\"></span>fiscali <span class=\"_ _4\"></span>vigenti. <span class=\"_ _4\"></span>Il <span class=\"_ _4\"></span>debito <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>imposte <span class=\"_ _4\"></span>corrent<span class=\"_ _1\"></span>i <span class=\"_ _4\"></span>viene <span class=\"_ _4\"></span>contabilizzato <span class=\"_ _4\"></span>nello<span class=\"_ _2ba\"> </span>stato patrimonial<span class=\"_ _1\"></span>e al netto di even<span class=\"_ _1\"></span>tuali acconti di imp<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>sta pagati.<span class=\"_ _2ba\"> </span>Le <span class=\"_ _2f\"></span>imposte <span class=\"_ _2d\"></span>sul <span class=\"_ _2d\"></span>reddito <span class=\"_ _2f\"></span>differite <span class=\"_ _2d\"></span>e <span class=\"_ _2f\"></span>anticipate <span class=\"_ _2d\"></span>sono <span class=\"_ _2d\"></span>calcolate <span class=\"_ _2d\"></span>a <span class=\"_ _2f\"></span>fronte <span class=\"_ _2f\"></span>di <span class=\"_ _2d\"></span>tutte <span class=\"_ _2f\"></span>le <span class=\"_ _2d\"></span>differenze <span class=\"_ _2f\"></span>temporanee <span class=\"_ _2d\"></span>che<span class=\"_ _2ba\"> </span>emergono <span class=\"_ _3e\"></span>tra <span class=\"_ _30\"></span>i <span class=\"_ _30\"></span>valori <span class=\"_ _30\"></span>patrimoniali <span class=\"_ _30\"></span>iscritti <span class=\"_ _3e\"></span>in <span class=\"_ _30\"></span>bilancio <span class=\"_ _30\"></span>e <span class=\"_ _30\"></span>i <span class=\"_ _3e\"></span>co<span class=\"_ _4\"></span>rrispondenti <span class=\"_ _3e\"></span>valori <span class=\"_ _30\"></span>ai <span class=\"_ _30\"></span>fini <span class=\"_ _3e\"></span>fiscali, <span class=\"_ _30\"></span>applicando <span class=\"_ _30\"></span>l\u2019aliquota<span class=\"_ _2ba\"> </span>fiscale <span class=\"_ _4\"></span>in <span class=\"_ _2d\"></span>vigore <span class=\"_ _4\"></span>alla <span class=\"_ _2d\"></span>data <span class=\"_ _2d\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _2d\"></span>cui <span class=\"_ _4\"></span>la <span class=\"_ _2d\"></span>differenza <span class=\"_ _4\"></span>temporanea <span class=\"_ _4\"></span>si <span class=\"_ _2d\"></span>riverser\u00e0, <span class=\"_ _4\"></span>determinata <span class=\"_ _4\"></span>sulla <span class=\"_ _4\"></span>base <span class=\"_ _2d\"></span>delle <span class=\"_ _4\"></span>aliquote<span class=\"_ _2ba\"> </span>fiscali <span class=\"_ _4\"></span>previste <span class=\"_ _2d\"></span>da <span class=\"_ _4\"></span>provvedimenti v<span class=\"_ _4\"></span>igenti <span class=\"_ _4\"></span>o <span class=\"_ _2d\"></span>sostanz<span class=\"_ _1\"></span>ialmente <span class=\"_ _4\"></span>in <span class=\"_ _2d\"></span>vigore <span class=\"_ _4\"></span>alla <span class=\"_ _4\"></span>data <span class=\"_ _2d\"></span>di <span class=\"_ _4\"></span>riferimento. <span class=\"_ _4\"></span>Le <span class=\"_ _2d\"></span>attivit\u00e0 <span class=\"_ _4\"></span>per<span class=\"_ _2ba\"> </span>imposte anticipate per tutte le differenze temporanee deducibili in <span class=\"_ _4\"></span>esercizi futuri sono <span class=\"_ _4\"></span>rilevate solo quando<span class=\"_ _2ba\"> </span>il loro <span class=\"_ _30\"></span>recupero <span class=\"_ _1\"></span>\u00e8 pr<span class=\"_ _1\"></span>obabile, <span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>vvero <span class=\"_ _1\"></span>se si <span class=\"_ _30\"></span>prevede <span class=\"_ _30\"></span>che verranno <span class=\"_ _1\"></span>realizzati <span class=\"_ _1\"></span>in fu<span class=\"_ _1\"></span>turo <span class=\"_ _30\"></span>imponibili fiscali <span class=\"_ _30\"></span>sufficienti<span class=\"_ _2ba\"> </span>a <span class=\"_ _2f\"></span>recuperare <span class=\"_ _2f\"></span>l\u2019attivit\u00e0. <span class=\"_ _2f\"></span>Le <span class=\"_ _2f\"></span>passivit\u00e0 <span class=\"_ _2a\"></span>per <span class=\"_ _2f\"></span>imposte <span class=\"_ _2f\"></span>diffe<span class=\"_ _1\"></span>rite <span class=\"_ _2f\"></span>sono <span class=\"_ _2a\"></span>rilevate<span class=\"_ _1\"></span> <span class=\"_ _2f\"></span>per <span class=\"_ _2a\"></span>tutte <span class=\"_ _2f\"></span>le <span class=\"_ _2f\"></span>di<span class=\"_ _4\"></span><span class=\"ff3\">fferenze <span class=\"_ _2f\"></span>temporanee<span class=\"_ _2ba\"> </span></span>imponibili <span class=\"_ _2a\"></span>in <span class=\"_ _34\"> </span>esercizi <span class=\"_ _2a\"></span>futuri <span class=\"_ _2a\"></span>salvo <span class=\"_ _34\"></span>che <span class=\"_ _2a\"></span>tale <span class=\"_ _34\"></span>passivit\u00e0 <span class=\"_ _2a\"></span>deriva <span class=\"_ _2a\"></span>dalla: <span class=\"_ _34\"></span>i) <span class=\"_ _2a\"></span>rilevazione <span class=\"_ _2a\"></span>iniziale <span class=\"_ _34\"></span>dell\u2019avvia<span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>ento; <span class=\"_ _2a\"></span>ii)<span class=\"_ _2ba\"> </span>rilevazione <span class=\"_ _2d\"></span>iniziale <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>un\u2019attivit\u00e0 <span class=\"_ _2d\"></span>o <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>una <span class=\"_ _2f\"></span>passivit\u00e0 <span class=\"_ _2d\"></span>in <span class=\"_ _2f\"></span>un\u2019operazione <span class=\"_ _2d\"></span>che <span class=\"_ _2f\"></span>non <span class=\"_ _2f\"></span>rappresenta <span class=\"_ _2d\"></span>un\u2019aggregazione<span class=\"_ _2ba\"> </span>aziendale <span class=\"_ _3e\"></span>e <span class=\"_ _30\"></span>ch<span class=\"ff5\">e <span class=\"_ _30\"></span>al <span class=\"_ _30\"></span>momento <span class=\"_ _3e\"></span>dell\u2019operazione <span class=\"_ _3e\"></span>non <span class=\"_ _30\"></span>influenza <span class=\"_ _3e\"></span>n\u00e9 <span class=\"_ _30\"></span>l\u2019utile <span class=\"_ _30\"></span>contabile <span class=\"_ _3e\"></span>n\u00e9 <span class=\"_ _30\"></span>il <span class=\"_ _30\"></span>reddito <span class=\"_ _30\"></span>imp<span class=\"_ _1\"></span>onibile <span class=\"_ _30\"></span>(perdita<span class=\"_ _2ba\"> </span></span>fiscale).<span class=\"_ _2ba\"> </span>Le <span class=\"_ _2f\"></span>imposte <span class=\"_ _2d\"></span>correnti, <span class=\"_ _2d\"></span>le <span class=\"_ _2f\"></span>attivit\u00e0 <span class=\"_ _2d\"></span>per <span class=\"_ _2f\"></span>imposte <span class=\"_ _2d\"></span>anticipate <span class=\"_ _2d\"></span>e <span class=\"_ _2d\"></span>le <span class=\"_ _2f\"></span>passivit\u00e0 <span class=\"_ _2f\"></span>per <span class=\"_ _2d\"></span>imposte <span class=\"_ _2d\"></span>differite <span class=\"_ _2f\"></span>sono <span class=\"_ _2d\"></span>imputate <span class=\"_ _2f\"></span>a<span class=\"_ _2ba\"> </span>conto <span class=\"_ _2a\"></span>economic<span class=\"_ _1\"></span>o, <span class=\"_ _2a\"></span>a <span class=\"_ _2a\"></span>eccezi<span class=\"_ _1\"></span>one <span class=\"_ _2a\"></span>di <span class=\"_ _2a\"></span>quelle <span class=\"_ _2f\"></span>relative <span class=\"_ _2a\"></span>a <span class=\"_ _2f\"></span>v<span class=\"_ _4\"></span>oci <span class=\"_ _2a\"></span>direttament<span class=\"_ _1\"></span>e <span class=\"_ _2a\"></span>addebitate <span class=\"_ _2f\"></span>o <span class=\"_ _2a\"></span>accreditate <span class=\"_ _2f\"></span>tra <span class=\"_ _2a\"></span>le <span class=\"_ _2a\"></span>altre<span class=\"_ _2ba\"> </span>componenti <span class=\"_ _4\"></span>del <span class=\"_ _2d\"></span>conto <span class=\"_ _4\"></span>economico <span class=\"_ _4\"></span>complessiv<span class=\"ff5\">o <span class=\"_ _2d\"></span>ovver<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span>a <span class=\"_ _4\"></span>elementi <span class=\"_ _4\"></span>del <span class=\"_ _2d\"></span>patrimonio <span class=\"_ _4\"></span>netto. <span class=\"_ _2d\"></span>In <span class=\"_ _4\"></span>tali <span class=\"_ _2d\"></span>casi <span class=\"_ _4\"></span>l\u2019effetto<span class=\"_ _2ba\"> </span></span>fiscale  \u00e8 <span class=\"_ _33\"> </span>imputato  diretta<span class=\"_ _1\"></span>mente  tra  l<span class=\"_ _1\"></span>e  altre  c<span class=\"_ _30\"></span>omponenti  del  cont<span class=\"_ _1\"></span>o  economic<span class=\"_ _1\"></span>o  complessi<span class=\"_ _1\"></span>vo  ovvero <span class=\"_ _33\"> </span>nel<span class=\"_ _2ba\"> </span>patrimonio nett<span class=\"_ _1\"></span>o. Le <span class=\"_ _34\"> </span>attivit\u00e0 <span class=\"_ _34\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _34\"></span>imposte <span class=\"_ _2a\"></span>anticipate <span class=\"_ _34\"> </span>e <span class=\"_ _34\"></span>le <span class=\"_ _2a\"></span>passivit\u00e0 <span class=\"_ _34\"></span>per <span class=\"_ _2a\"></span>imposte <span class=\"_ _34\"> </span>differite, <span class=\"_ _2a\"></span>applicate <span class=\"_ _34\"></span>dalla <span class=\"_ _2a\"></span>medesima <span class=\"_ _34\"> </span>autori<span class=\"_ _1\"></span>t\u00e0<span class=\"_ _2ba\"> </span>fiscale, sono <span class=\"_ _4\"></span>compensate se esiste un <span class=\"_ _4\"></span>diritto <span class=\"_ _4\"></span>legalmen<span class=\"_ _1\"></span>te ese<span class=\"_ _4\"></span>rcitabile di compensare gli <span class=\"_ _4\"></span>importi <span class=\"_ _4\"></span>delle attivit\u00e0<span class=\"_ _2ba\"> </span>fiscali correnti con l<span class=\"_ _1\"></span>e passivit\u00e0 fiscali <span class=\"_ _30\"></span>co<span class=\"_ _4\"></span>rrenti che si ge<span class=\"_ _30\"></span>nereranno al momento del loro<span class=\"_ _1\"></span> riversamento.<span class=\"_ _2ba\"> </span>Le <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>imposte anticipate e <span class=\"_ _2d\"></span>le passivit\u00e0 <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>imposte <span class=\"_ _4\"></span>differite sono <span class=\"_ _4\"></span>classificate <span class=\"_ _2d\"></span>rispettiva<span class=\"_ _1\"></span>mente <span class=\"_ _4\"></span>tra <span class=\"_ _4\"></span>le<span class=\"_ _2ba\"> </span>attivit\u00e0 e le passivit\u00e0<span class=\"_ _1\"></span> non correnti.<span class=\"_ _2ba\"> </span>Le <span class=\"_ _2f\"></span>imposte <span class=\"_ _2d\"></span>e <span class=\"_ _2d\"></span>tasse <span class=\"_ _2f\"></span>non <span class=\"_ _2d\"></span>correlate <span class=\"_ _2d\"></span>al <span class=\"_ _2d\"></span>reddito <span class=\"_ _2f\"></span>sono <span class=\"_ _2d\"></span>incluse <span class=\"_ _2d\"></span>nella <span class=\"_ _2d\"></span>v<span class=\"_ _4\"></span>oce <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>conto <span class=\"_ _2d\"></span>economico <span class=\"_ _2d\"></span>definita <span class=\"_ _2d\"></span>altri <span class=\"_ _2f\"></span>costi<span class=\"_ _2ba\"> </span>operativi.<span class=\"_ _2ba\"> </span>Il Gruppo <span class=\"_ _4\"></span>ha applicato <span class=\"_ _4\"></span>l\u2019esenzione obbligat<span class=\"_ _1\"></span>oria <span class=\"_ _4\"></span>per la rilevazione ed <span class=\"_ _4\"></span>informativa sulle attivit\u00e0 e <span class=\"_ _4\"></span>passivit\u00e0 per<span class=\"_ _2ba\"> </span>imposte <span class=\"_ _37\"> </span>differite <span class=\"_ _29\"> </span>derivant<span class=\"_ _30\"></span>i <span class=\"_ _29\"> </span>dalla <span class=\"_ _29\"> </span>normativa <span class=\"_ _37\"> </span>Pillar <span class=\"_ _37\"> </span>Two <span class=\"_ _29\"> </span>Global <span class=\"_ _37\"> </span>anti<span class=\"_ _4\"></span>-<span class=\"ff5\">Base <span class=\"_ _37\"> </span>Erosion <span class=\"_ _37\"> </span>rules <span class=\"_ _29\"> </span>(\"GloBE <span class=\"_ _37\"> </span>Rules\u201d).<span class=\"_ _2ba\"> </span></span>Ulteriormente, il <span class=\"_ _4\"></span>Gruppo <span class=\"_ _4\"></span>ha rivisto <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>p<span class=\"ff5\">ropria <span class=\"_ _4\"></span>struttura societaria <span class=\"_ _4\"></span>alla <span class=\"_ _4\"></span>luce dell\u2019introduzione della <span class=\"_ _4\"></span>normativa<span class=\"_ _2ba\"> </span></span>Pillar Two in<span class=\"_ _1\"></span> differ<span class=\"_ _1\"></span>enti legislaz<span class=\"_ _1\"></span>ioni. Essendo l\u2019<span class=\"_ _1\"></span>aliquota f<span class=\"_ _1\"></span>iscale effetti<span class=\"_ _1\"></span>va del Gruppo <span class=\"_ _30\"></span>superiore al 15% <span class=\"_ _1\"></span>in tutte <span class=\"_ _1\"></span>le<span class=\"_ _2ba\"> </span>giurisdizioni <span class=\"_ _30\"></span>in <span class=\"_ _30\"></span>cui il <span class=\"_ _30\"></span>Gruppo <span class=\"_ _30\"></span>opera, il<span class=\"_ _30\"></span> Grupp<span class=\"_ _1\"></span>o ha <span class=\"_ _30\"></span>determ<span class=\"_ _1\"></span>inato <span class=\"_ _1\"></span>di <span class=\"_ _30\"></span>no<span class=\"_ _4\"></span><span class=\"ff5\">n <span class=\"_ _30\"></span>ricadere <span class=\"_ _30\"></span>nell\u2019ambito <span class=\"_ _30\"></span>di app<span class=\"_ _1\"></span>licazione <span class=\"_ _30\"></span>della<span class=\"_ _2ba\"> </span></span>normativa <span class=\"_ _2a\"></span>Pillar <span class=\"_ _2f\"></span>Two <span class=\"_ _2a\"></span>per <span class=\"_ _34\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _2a\"></span>calcolo <span class=\"_ _2a\"></span>della <span class=\"_ _2a\"></span>c.d. <span class=\"_ _2a\"></span>\u201cTop<span class=\"ff3\">-</span>Up <span class=\"_ _2a\"></span>tax\u201d. <span class=\"_ _2a\"></span>Conseguentemen<span class=\"_ _1\"></span>te <span class=\"_ _2a\"></span>il <span class=\"_ _2a\"></span>bilancio <span class=\"_ _2a\"></span>consolidato <span class=\"_ _2a\"></span>del<span class=\"_ _2ba\"> </span>Gruppo  non  include  le  informazioni  richieste  dai  paragrafi  88A-88D  dello  IAS  12,  introdotti  a  seguito<span class=\"_ _2ba\"> </span>dell<span class=\"ff5\">\u2019introduzione <span class=\"_ _34\"> </span>da <span class=\"_ _34\"> </span>parte <span class=\"_ _34\"> </span>dell\u2019OCSE <span class=\"_ _34\"> </span>della <span class=\"_ _34\"> </span>citata <span class=\"_ _34\"> </span>ristrutturazione <span class=\"_ _34\"> </span>delle <span class=\"_ _34\"> </span>regole <span class=\"_ _34\"> </span>fiscali <span class=\"_ _34\"> </span>internazionali <span class=\"_ _34\"> </span>per <span class=\"_ _34\"> </span>le<span class=\"_ _2ba\"> </span></span>imprese multinaz<span class=\"_ _1\"></span>ionali.<span class=\"_ _2ba\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-630": {
   "value": "Parti Correlate Le parti correlate sono identificate da parte del Gruppo ENAV in accordo con il principio IAS <span class=\"_ _4\"></span>24. In generale,<span class=\"_ _2ba\"> </span>per <span class=\"_ _34\"> </span>parti <span class=\"_ _34\"> </span>correlate <span class=\"_ _2a\"></span>si <span class=\"_ _34\"> </span>intendono <span class=\"_ _34\"> </span>principalmente <span class=\"_ _34\"> </span>quell<span class=\"_ _1\"></span>e <span class=\"_ _34\"> </span>che <span class=\"_ _34\"> </span>condividono <span class=\"_ _34\"></span>con <span class=\"_ _34\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _34\"> </span>Capogruppo <span class=\"_ _34\"> </span>il <span class=\"_ _34\"> </span>medesim<span class=\"_ _1\"></span>o<span class=\"_ _2ba\"> </span>soggetto <span class=\"_ _2d\"></span>controllante, <span class=\"_ _2d\"></span>le <span class=\"_ _2d\"></span>societ\u00e0 <span class=\"_ _2d\"></span>che <span class=\"_ _2f\"></span>direttamente <span class=\"_ _2d\"></span>o <span class=\"_ _2d\"></span>indirettamente <span class=\"_ _2d\"></span>controllano, <span class=\"_ _2d\"></span>sono <span class=\"_ _2f\"></span>controllate<span class=\"_ _1\"></span>, <span class=\"_ _2d\"></span>oppure<span class=\"_ _2ba\"> </span>sono s<span class=\"_ _1\"></span>oggette a <span class=\"_ _30\"></span>controllo congiu<span class=\"_ _1\"></span>nto da <span class=\"_ _1\"></span>parte della<span class=\"_ _30\"></span> Capogruppo e<span class=\"_ _1\"></span> quelle<span class=\"_ _1\"></span> nelle <span class=\"_ _1\"></span>quali <span class=\"_ _1\"></span>la mede<span class=\"_ _1\"></span>sima deti<span class=\"_ _1\"></span>ene un<span class=\"_ _1\"></span>a<span class=\"_ _2ba\"> </span>partecipazione tale <span class=\"_ _4\"></span>da <span class=\"_ _2d\"></span>poter esercitare <span class=\"_ _4\"></span>un\u2019influenza notevo<span class=\"_ _4\"></span>le. <span class=\"_ _4\"></span><span class=\"ff3\">Nella <span class=\"_ _4\"></span>definizione di <span class=\"_ _2d\"></span>parti correlate <span class=\"_ _4\"></span>rientrano,<span class=\"_ _2ba\"> </span></span>inoltre, <span class=\"_ _4\"></span>quelle entit\u00e0 <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>gestiscono <span class=\"_ _4\"></span>piani <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>benefici post-pensionistici <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>dipendenti della <span class=\"_ _4\"></span>Capogruppo o<span class=\"_ _2ba\"> </span>di sue societ\u00e0 <span class=\"_ _1\"></span>correlate, n<span class=\"_ _1\"></span>onch\u00e9 gli amministrat<span class=\"_ _1\"></span>ori e i l<span class=\"_ _1\"></span>oro stretti familiar<span class=\"_ _1\"></span>i, i componenti <span class=\"_ _30\"></span>effettivi del Collegio<span class=\"_ _2ba\"> </span>Sindacale <span class=\"_ _2a\"></span>e <span class=\"_ _34\"> </span>i <span class=\"_ _34\"></span>lor<span class=\"_ _1\"></span>o <span class=\"_ _34\"> </span>stretti <span class=\"_ _2a\"></span>familiari, <span class=\"_ _2a\"></span>i <span class=\"_ _34\"> </span>dirigenti<span class=\"_ _1\"></span> <span class=\"_ _34\"></span>con <span class=\"_ _2a\"></span>responsabilit\u00e0 <span class=\"_ _2a\"></span>strategiche <span class=\"_ _2a\"></span>e <span class=\"_ _34\"> </span>i <span class=\"_ _2a\"></span>loro <span class=\"_ _34\"></span>stretti <span class=\"_ _2a\"></span>familiari, <span class=\"_ _2a\"></span>della<span class=\"_ _2ba\"> </span>Capogruppo e delle <span class=\"_ _1\"></span>societ\u00e0 da questa dir<span class=\"_ _1\"></span>ettamente e/<span class=\"_ _1\"></span>o indirettamente con<span class=\"_ _1\"></span>trollate. Per parti correlate esterne al Gruppo <span class=\"_ _4\"></span><span class=\"ff5\">si intendono il Ministero vigilante quale il <span class=\"_ _4\"></span>Ministero dell\u2019Infrastruttur<span class=\"_ _30\"></span>e<span class=\"_ _2ba\"> </span></span>e <span class=\"_ _2f\"></span>dei <span class=\"_ _2f\"></span>Trasporti <span class=\"_ _2d\"></span>(MIT) <span class=\"_ _2f\"></span><span class=\"ff5\">e <span class=\"_ _2f\"></span>il <span class=\"_ _2d\"></span>Ministero <span class=\"_ _2f\"></span>controllante <span class=\"_ _2d\"></span>quale <span class=\"_ _2f\"></span>il <span class=\"_ _2f\"></span>Ministero <span class=\"_ _2d\"></span>dell\u2019Economia <span class=\"_ _2d\"></span>e <span class=\"_ _2f\"></span>delle <span class=\"_ _2d\"></span>Finanze <span class=\"_ _2f\"></span>(MEF), <span class=\"_ _2f\"></span>le<span class=\"_ _2ba\"> </span></span>entit\u00e0 sotto il c<span class=\"_ _1\"></span>ontrollo, anche congiu<span class=\"_ _1\"></span>nto, del MEF e le societ\u00e0<span class=\"_ _30\"></span> a <span class=\"_ _4\"></span>queste collega<span class=\"_ _30\"></span>te. Per  l\u2019analisi  d<span class=\"_ _1\"></span>i  dettaglio <span class=\"_ _33\"> </span>dei  suddetti  rap<span class=\"_ _1\"></span>porti  c<span class=\"_ _1\"></span>on  parti  correlate <span class=\"_ _33\"> </span>si  rinvia  al<span class=\"_ _30\"></span>la <span class=\"_ _37\"> </span><span class=\"ff3\">nota  n.  <span class=\"ls17\">33</span>  del  Bilanci<span class=\"_ _30\"></span>o<span class=\"_ _2ba\"> </span></span>Consolidato.<span class=\"_ _2ba\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-631": {
   "value": "Settori operati<span class=\"_ _1\"></span>vi<span class=\"_ _2ba\"> </span>In <span class=\"_ _2f\"></span>accordo <span class=\"_ _2f\"></span>con <span class=\"_ _2f\"></span>il <span class=\"_ _2f\"></span><span class=\"ff5\">principio <span class=\"_ _2f\"></span>IFRS <span class=\"_ _2f\"></span>8 <span class=\"_ _2f\"></span>un <span class=\"_ _2f\"></span>setto<span class=\"_ _4\"></span>re <span class=\"_ _2d\"></span>o<span class=\"_ _4\"></span>perati<span class=\"_ _1\"></span>vo <span class=\"_ _2f\"></span>\u00e8 <span class=\"_ _2f\"></span>una <span class=\"_ _2f\"></span>componente <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>un\u2019entit\u00e0: <span class=\"_ _2f\"></span>i) <span class=\"_ _2f\"></span>che <span class=\"_ _2f\"></span>intraprende<span class=\"_ _2ba\"> </span></span>attivit\u00e0 i<span class=\"_ _1\"></span>mprenditoriali <span class=\"_ _1\"></span>generatrici <span class=\"_ _1\"></span>di rica<span class=\"_ _30\"></span>v<span class=\"_ _4\"></span>i e <span class=\"_ _1\"></span>costi, <span class=\"_ _1\"></span>ii) i <span class=\"_ _30\"></span>cui risultati <span class=\"_ _1\"></span>operativi s<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>no r<span class=\"_ _1\"></span>ivisti periodica<span class=\"_ _30\"></span>mente al pi\u00f9<span class=\"_ _2ba\"> </span>alto livello decisionale operativo dell\u2019entit\u00e0 ai fini <span class=\"_ _4\"></span>dell\u2019adozione di decisioni in merito alle risorse da allocare<span class=\"_ _2ba\"> </span>al settore, iii) p<span class=\"_ _1\"></span>er la quale sono disp<span class=\"_ _1\"></span>onibili informazion<span class=\"_ _1\"></span>i di bilancio separate.<span class=\"_ _2ba\"> </span>Ai fini gestionali, il Gruppo ENAV \u00e8 organizzato in unit\u00e0 strategiche<span class=\"_ _30\"></span> <span class=\"_ _4\"></span>identificate in base alla natura dei servizi<span class=\"_ _2ba\"> </span>forniti e <span class=\"_ _4\"></span>presenta, ai fini dell\u2019informativa finanziaria, <span class=\"_ _4\"></span><span class=\"ff3\">tre settori operativi (servizi di assistenza <span class=\"_ _4\"></span>al volo, <span class=\"_ _4\"></span>servizi<span class=\"_ _2ba\"> </span></span>di <span class=\"_ _2f\"></span>manutenzione<span class=\"_ _1\"></span> <span class=\"_ _2f\"></span>e <span class=\"_ _2f\"></span>soluzioni <span class=\"_ _2d\"></span>software <span class=\"_ _2f\"></span>AIM) <span class=\"_ _2f\"></span>coincidenti <span class=\"_ _2d\"></span>con <span class=\"_ _2f\"></span>le <span class=\"_ _2f\"></span>unit\u00e0 <span class=\"_ _2f\"></span>generatrici<span class=\"_ _30\"></span> <span class=\"_ _2a\"></span>di <span class=\"_ _2d\"></span>flussi <span class=\"_ _2f\"></span>finanziari <span class=\"_ _2d\"></span>(CGU). <span class=\"_ _2f\"></span>\u00c8<span class=\"_ _2ba\"> </span>inoltre <span class=\"_ _2d\"></span>previsto <span class=\"_ _2f\"></span>un <span class=\"_ _2f\"></span>quarto <span class=\"_ _2d\"></span>settore <span class=\"_ _2f\"></span>operativo <span class=\"_ _2d\"></span>avente <span class=\"_ _2a\"></span>n<span class=\"_ _1\"></span>atura <span class=\"_ _2f\"></span>residuale <span class=\"_ _2d\"></span>che <span class=\"_ _2f\"></span>include <span class=\"_ _2f\"></span>le <span class=\"_ _2f\"></span>operazioni <span class=\"_ _2d\"></span>riferibili <span class=\"_ _2f\"></span>ad<span class=\"_ _2ba\"> </span>attivit\u00e0 <span class=\"_ _2a\"></span>minoritarie, <span class=\"_ _2a\"></span>che <span class=\"_ _34\"> </span>non <span class=\"_ _34\"></span>ricad<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>no <span class=\"_ _34\"></span>nei <span class=\"_ _2a\"></span>settori <span class=\"_ _2a\"></span>operativi <span class=\"_ _34\"></span>s<span class=\"_ _1\"></span>opra <span class=\"_ _2a\"></span>m<span class=\"_ _4\"></span>enzionati <span class=\"_ _2a\"></span>ed <span class=\"_ _34\"></span>oggetto <span class=\"_ _2a\"></span>di <span class=\"_ _2a\"></span>m<span class=\"_ _4\"></span>onitoraggio<span class=\"_ _2ba\"> </span>separato.<span class=\"_ _2ba\"> </span>Le <span class=\"_ _1\"></span>informazioni <span class=\"_ _30\"></span><span class=\"ff5\">dei <span class=\"_ _30\"></span>settori <span class=\"_ _30\"></span>operativi <span class=\"_ _30\"></span>per <span class=\"_ _30\"></span>l\u2019esercizio <span class=\"_ _30\"></span>202<span class=\"ff3\">3, c<span class=\"_ _30\"></span>omparati <span class=\"_ _1\"></span>con <span class=\"_ _30\"></span>i da<span class=\"_ _1\"></span>ti <span class=\"_ _1\"></span>del<span class=\"ff5\">l\u2019esercizi<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> <span class=\"_ _30\"></span>20<span class=\"ff3\">22<span class=\"_ _4\"></span>, <span class=\"_ _30\"></span>sono <span class=\"_ _30\"></span>fornite<span class=\"_ _2ba\"> </span></span></span></span></span>nella <span class=\"ls8\">no</span>ta 32 <span class=\"ff6\">Informativa p<span class=\"_ _30\"></span>er<span class=\"_ _4\"></span> settori ope<span class=\"_ _1\"></span>rativi<span class=\"ff3\">.<span class=\"_ _2ba\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-632": {
   "value": "Utile/(Perdita) bas<span class=\"_ _1\"></span>e e diluita per az<span class=\"_ _1\"></span>ione<span class=\"_ _2ba\"> </span>In accordo <span class=\"_ _1\"></span>con il prin<span class=\"_ _1\"></span>cipio IAS<span class=\"_ _1\"></span> 33, l\u2019utile bas<span class=\"_ _30\"></span>e per azione<span class=\"ff3\"> viene <span class=\"_ _1\"></span>calcolato <span class=\"ff5\">com<span class=\"_ _1\"></span>e rapporto tra <span class=\"_ _30\"></span>l\u2019utile o la perdi<span class=\"_ _1\"></span>ta<span class=\"_ _2ba\"> </span></span></span>di esercizio <span class=\"_ _4\"></span>attribuibil<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>agli azionisti <span class=\"_ _4\"></span>possess<span class=\"_ _1\"></span>ori <span class=\"_ _4\"></span>di azioni o<span class=\"_ _4\"></span>rdinarie della Capogruppo per <span class=\"_ _4\"></span>la media ponderata<span class=\"_ _2ba\"> </span>delle azioni ordinarie in<span class=\"_ _30\"></span> circolazione nell<span class=\"ff5\">\u2019esercizio</span>, es<span class=\"_ _1\"></span>cluse le azioni pr<span class=\"_ _1\"></span>oprie<span class=\"ls10\">. </span>L\u2019<span class=\"ls0\">utile <span class=\"_ _2d\"></span>base <span class=\"_ _2d\"></span>coincide <span class=\"_ _2d\"></span>con <span class=\"_ _2d\"></span>l\u2019utile <span class=\"_ _2d\"></span><span class=\"ff3\">diluito <span class=\"_ _2d\"></span>dal <span class=\"_ _2d\"></span>momento <span class=\"_ _2d\"></span>che <span class=\"_ _2d\"></span>alla <span class=\"_ _2d\"></span>data <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>redazione <span class=\"_ _2d\"></span>del <span class=\"_ _2d\"></span>bilancio <span class=\"_ _2f\"></span>non <span class=\"_ _2d\"></span>sussistono<span class=\"_ _2ba\"> </span></span></span>potenziali <span class=\"_ _2d\"></span>azioni <span class=\"_ _2d\"></span>ordinarie,<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>ovvero <span class=\"_ _2d\"></span>azioni <span class=\"_ _2d\"></span>che <span class=\"_ _2d\"></span>non <span class=\"_ _2d\"></span>hanno <span class=\"_ _2d\"></span>ancora <span class=\"_ _2d\"></span>dato <span class=\"_ _2d\"></span>origine <span class=\"_ _2d\"></span>all\u2019emis<span class=\"_ _1\"></span>sione <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>titoli <span class=\"_ _2d\"></span>azionari<span class=\"_ _2ba\"> </span>pur in presenza di presup<span class=\"_ _1\"></span>posti giuridici c<span class=\"_ _1\"></span>on potenziali effetti<span class=\"_ _1\"></span> diluitivi.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-578": {
   "value": "5.<span class=\"ffb ls0\"> <span class=\"_ _42\"> </span><span class=\"ff3\">Uso di stime e giudizi del management </span></span>La <span class=\"_ _2f\"></span>redazione <span class=\"_ _2a\"></span>del <span class=\"_ _2f\"></span>Bilancio <span class=\"_ _2f\"></span>Consolidato, <span class=\"_ _2a\"></span>in <span class=\"_ _2f\"></span>accordo <span class=\"_ _2f\"></span>con <span class=\"_ _2f\"></span>i <span class=\"_ _2a\"></span>principi <span class=\"_ _2d\"></span>co<span class=\"_ _4\"></span>ntabili <span class=\"_ _2f\"></span>internazionali <span class=\"_ _2f\"></span>IAS/IFRS <span class=\"_ _2f\"></span>e <span class=\"_ _2a\"></span>relative<span class=\"_ _2ba\"> </span>interpretazioni, <span class=\"_ _2a\"></span>richiede <span class=\"_ _2a\"></span>da <span class=\"_ _2a\"></span>parte <span class=\"_ _34\"></span>degli<span class=\"_ _30\"></span> <span class=\"_ _34\"> </span>Amministrat<span class=\"_ _1\"></span>ori <span class=\"_ _2a\"></span>l\u2019effettuazione <span class=\"_ _2a\"></span>di <span class=\"_ _34\"></span>stim<span class=\"_ _1\"></span>e <span class=\"_ _2a\"></span>contabili <span class=\"_ _34\"></span>bas<span class=\"_ _1\"></span>ate <span class=\"_ _2a\"></span>su <span class=\"_ _34\"></span>giud<span class=\"_ _1\"></span>izi<span class=\"_ _2ba\"> </span>complessi e/o <span class=\"_ _4\"></span>soggettivi, valutazioni <span class=\"_ _2d\"></span><span class=\"ls16\">e <span class=\"_ _4\"></span></span><span class=\"ff5\">stime <span class=\"_ _4\"></span>basate <span class=\"_ _4\"></span>sull\u2019esperienza storica e <span class=\"_ _2d\"></span>ipo<span class=\"_ _1\"></span>tesi <span class=\"_ _4\"></span>considerate ragionevoli<span class=\"_ _2ba\"> </span></span>e <span class=\"_ _30\"></span>realistiche <span class=\"_ _30\"></span>in <span class=\"_ _30\"></span>funzione <span class=\"_ _30\"></span>delle <span class=\"_ _30\"></span>relative <span class=\"_ _30\"></span>circostanze <span class=\"_ _30\"></span>e <span class=\"_ _30\"></span>sulla <span class=\"_ _30\"></span>base <span class=\"_ _30\"></span>delle in<span class=\"_ _1\"></span>formazioni <span class=\"_ _3e\"></span>conosciute <span class=\"_ _30\"></span>al <span class=\"_ _30\"></span>momento <span class=\"_ _1\"></span>della<span class=\"_ _2ba\"> </span>stima. L\u2019applicazione di <span class=\"_ _4\"></span>tali stime <span class=\"_ _4\"></span>ed <span class=\"_ _4\"></span>assunzioni influenza il <span class=\"_ _4\"></span>valore<span class=\"_ _4\"></span><span class=\"ff3\"> <span class=\"_ _4\"></span>di iscrizione <span class=\"_ _4\"></span>delle attivit\u00e0 e <span class=\"_ _4\"></span>delle <span class=\"_ _4\"></span>passivit\u00e0<span class=\"_ _2ba\"> </span></span>e l\u2019inf<span class=\"_ _1\"></span>ormativa su<span class=\"_ _30\"></span> attivit\u00e0 e<span class=\"_ _1\"></span> passivit\u00e0<span class=\"_ _1\"></span> potenziali <span class=\"_ _30\"></span>alla data <span class=\"_ _1\"></span>di bilanci<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>, nonch\u00e9<span class=\"_ _30\"></span> l\u2019ammontare <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>ricavi <span class=\"_ _1\"></span>e dei <span class=\"_ _30\"></span>costi<span class=\"_ _2ba\"> </span>nel p<span class=\"_ _1\"></span>eriodo di <span class=\"_ _30\"></span>riferimento. <span class=\"_ _1\"></span>I risu<span class=\"_ _1\"></span>ltati effet<span class=\"_ _1\"></span>tivi p<span class=\"_ _1\"></span>otrebbero d<span class=\"_ _1\"></span>ifferire da <span class=\"_ _30\"></span>quelli sti<span class=\"_ _1\"></span>mati <span class=\"_ _1\"></span>a c<span class=\"ff5\">ausa <span class=\"_ _30\"></span>dell\u2019incertezza ch<span class=\"_ _30\"></span>e<span class=\"_ _2ba\"> </span></span>caratterizza <span class=\"_ _2d\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _2d\"></span>assunzioni <span class=\"_ _4\"></span>e <span class=\"_ _2d\"></span>le <span class=\"_ _2d\"></span>condizioni <span class=\"_ _4\"></span>sulle <span class=\"_ _2d\"></span>quali <span class=\"_ _4\"></span>si <span class=\"_ _2d\"></span>basano <span class=\"_ _2d\"></span>le <span class=\"_ _4\"></span>stime. <span class=\"_ _2d\"></span>Le <span class=\"_ _2d\"></span>stime <span class=\"_ _4\"></span>e <span class=\"_ _2d\"></span>le <span class=\"_ _2d\"></span>assunzioni <span class=\"_ _4\"></span>sono <span class=\"_ _2d\"></span>riviste<span class=\"_ _2ba\"> </span>periodicamente <span class=\"_ _34\"> </span>e <span class=\"_ _33\"> </span>gli <span class=\"_ _34\"> </span>effetti <span class=\"_ _34\"> </span>di <span class=\"_ _33\"> </span>ogni <span class=\"_ _34\"> </span>variazione <span class=\"_ _33\"> </span>s<span class=\"_ _1\"></span>ono <span class=\"_ _33\"> </span>riflessi <span class=\"_ _34\"> </span>contabilmente <span class=\"_ _34\"> </span>nel <span class=\"_ _34\"> </span>periodo <span class=\"_ _33\"> </span>in <span class=\"_ _34\"> </span>cui <span class=\"_ _33\"> </span>avviene<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>la<span class=\"_ _2ba\"> </span>revisione <span class=\"_ _2f\"></span>di <span class=\"_ _2d\"></span>stima, <span class=\"_ _2f\"></span>se <span class=\"_ _2f\"></span>tale <span class=\"_ _2f\"></span>revisione <span class=\"_ _2f\"></span>influenza <span class=\"_ _2d\"></span>solo <span class=\"_ _2f\"></span>il <span class=\"_ _2d\"></span>periodo <span class=\"_ _2f\"></span>corrente, <span class=\"_ _2d\"></span>o <span class=\"_ _2a\"></span>anch<span class=\"_ _1\"></span>e <span class=\"_ _2f\"></span>nei <span class=\"_ _2f\"></span>periodi <span class=\"_ _2d\"></span>successivi <span class=\"_ _2f\"></span>se <span class=\"_ _2f\"></span>la<span class=\"_ _2ba\"> </span>revisione influenza il p<span class=\"_ _30\"></span>eriodo corrente e quelli futuri.<span class=\"_ _1\"></span> Particolare att<span class=\"_ _1\"></span>enzione \u00e8 sta<span class=\"_ _1\"></span>ta dedicata alla valutazi<span class=\"_ _1\"></span>one di recuperabil<span class=\"_ _1\"></span>it\u00e0 dei credit<span class=\"_ _1\"></span>i, alla tenuta degli a<span class=\"_ _1\"></span>ssets e<span class=\"_ _2ba\"> </span>dell\u2019avviament<span class=\"_ _1\"></span>o <span class=\"_ _2f\"></span>e <span class=\"_ _2d\"></span>alla <span class=\"_ _2d\"></span>determinazione <span class=\"_ _2d\"></span>del <span class=\"_ _2d\"></span>Balance <span class=\"_ _2d\"></span>dell\u2019esercizio. <span class=\"_ _2d\"></span>Inoltre, <span class=\"_ _2d\"></span>nella <span class=\"_ _2d\"></span>predisposizione <span class=\"_ _2d\"></span>del <span class=\"_ _2d\"></span>Bilancio<span class=\"_ _2ba\"> </span>consolidato <span class=\"_ _2d\"></span>sono <span class=\"_ _2d\"></span>stati <span class=\"_ _2d\"></span>verificati <span class=\"_ _2d\"></span>i <span class=\"_ _2d\"></span>presupposti <span class=\"_ _2d\"></span>per <span class=\"_ _2d\"></span>la <span class=\"_ _2d\"></span>continuit\u00e0 <span class=\"_ _2d\"></span>aziendale <span class=\"_ _2d\"></span>ed <span class=\"_ _2d\"></span>\u00e8 <span class=\"_ _2d\"></span>ragionevole <span class=\"_ _2d\"></span>affermare <span class=\"_ _2d\"></span>che <span class=\"_ _2d\"></span>il<span class=\"_ _2ba\"> </span>Gruppo <span class=\"_ _2f\"></span>continuer\u00e0 <span class=\"_ _2d\"></span>la <span class=\"_ _2f\"></span>propria <span class=\"_ _2d\"></span>attivit\u00e0 <span class=\"_ _2f\"></span>operativa <span class=\"_ _2d\"></span>in <span class=\"_ _2f\"></span>un <span class=\"_ _2f\"></span>futuro <span class=\"_ _2f\"></span>prevedibile <span class=\"_ _2d\"></span>e <span class=\"_ _2f\"></span>comunque <span class=\"_ _2d\"></span>in <span class=\"_ _2a\"></span>un\u2019ottica <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>lungo<span class=\"_ _2ba\"> </span>periodo.  In  caso  di  ca<span class=\"_ _1\"></span>mbiamenti  futuri  n<span class=\"_ _30\"></span>ei <span class=\"_ _37\"> </span>processi  di  sti<span class=\"_ _1\"></span>ma  verr\u00e0  data  infor<span class=\"_ _1\"></span>mativa  del  cambia<span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>ento<span class=\"_ _2ba\"> </span>metodologico <span class=\"_ _30\"></span>a far <span class=\"_ _1\"></span>data dal<span class=\"_ _30\"></span>l\u2019esercizio in <span class=\"_ _30\"></span>cui potrebbe <span class=\"_ _30\"></span>rilevarsi il <span class=\"_ _1\"></span>suddetto <span class=\"_ _1\"></span>cambiam<span class=\"_ _1\"></span>ento in <span class=\"_ _30\"></span>presenza d<span class=\"_ _1\"></span>i fattori<span class=\"_ _2ba\"> </span>e/o elemen<span class=\"_ _1\"></span>ti ulteriori <span class=\"_ _1\"></span>che potrebber<span class=\"_ _1\"></span>o interv<span class=\"_ _1\"></span>enire. Tali <span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>odifiche delle <span class=\"_ _30\"></span>condizioni alla <span class=\"_ _1\"></span>base delle assu<span class=\"_ _1\"></span>nzioni e<span class=\"_ _2ba\"> </span>dei giudizi adottati pot<span class=\"_ _1\"></span>rebbero deter<span class=\"_ _1\"></span>minare un impa<span class=\"_ _1\"></span>tto significativo sui dati <span class=\"_ _30\"></span>co<span class=\"_ _4\"></span>nsolidati.<span class=\"_ _2ba\"> </span>Misurazione rica<span class=\"_ _1\"></span>vi per Balan<span class=\"_ _1\"></span>ce<span class=\"_ _2ba\"> </span>Come de<span class=\"_ _30\"></span>scritto all\u2019intern<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> <span class=\"_ _30\"></span>del paragrafo <span class=\"_ _30\"></span><span class=\"ff6\">Principi Cont<span class=\"_ _30\"></span>abili<span class=\"ff3\">, la <span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>isurazione <span class=\"_ _30\"></span>dei ric<span class=\"_ _30\"></span>av<span class=\"_ _4\"></span>i d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>esercizio <span class=\"_ _1\"></span>integrati <span class=\"_ _30\"></span>dalla<span class=\"_ _2ba\"> </span></span></span>rilevazione <span class=\"_ _3e\"></span>dei <span class=\"_ _30\"></span>Balance <span class=\"_ _30\"></span>dell\u2019<span class=\"_ _1\"></span>anno, <span class=\"_ _30\"></span>i <span class=\"_ _30\"></span>quali <span class=\"_ _3e\"></span>misurano <span class=\"_ _30\"></span>prestazioni <span class=\"_ _3e\"></span>gi\u00e0 <span class=\"_ _30\"></span>erogate <span class=\"_ _3e\"></span>da <span class=\"_ _30\"></span>parte <span class=\"_ _3e\"></span>della <span class=\"_ _30\"></span>Capogruppo, <span class=\"_ _3e\"></span>richiede<span class=\"_ _2ba\"> </span>da <span class=\"_ _2d\"></span>parte <span class=\"_ _2d\"></span>della <span class=\"_ _4\"></span>direzione <span class=\"_ _2d\"></span>aziendale <span class=\"_ _4\"></span>l\u2019utilizzo <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>stime <span class=\"_ _2d\"></span>e <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>valutazioni. <span class=\"_ _2d\"></span>Tali <span class=\"_ _2d\"></span>stime <span class=\"_ _4\"></span>e <span class=\"_ _2d\"></span>v<span class=\"_ _4\"></span><span class=\"ff3\">alutazioni <span class=\"_ _2d\"></span>atteng<span class=\"_ _1\"></span>ono <span class=\"_ _2d\"></span>alla<span class=\"_ _2ba\"> </span></span>previsione <span class=\"_ _33\"> </span>dei <span class=\"_ _33\"> </span>tempi  di <span class=\"_ _33\"> </span>recupero <span class=\"_ _33\"> </span>degli <span class=\"_ _33\"> </span>importi <span class=\"_ _33\"> </span>connessi <span class=\"_ _33\"> </span>al  balan<span class=\"_ _1\"></span>ce  n<span class=\"_ _1\"></span>egli <span class=\"_ _33\"> </span>esercizi <span class=\"_ _33\"> </span>successivi  a<span class=\"_ _1\"></span>  qu<span class=\"_ _1\"></span>ello  di<span class=\"_ _2ba\"> </span>maturazione <span class=\"_ _2a\"></span>nonch\u00e9 <span class=\"_ _34\"> </span><span class=\"ls19\">al</span>la <span class=\"_ _2a\"></span>scelta <span class=\"_ _34\"> </span>del <span class=\"_ _2a\"></span>tasso <span class=\"_ _34\"></span>di <span class=\"_ _2a\"></span>attualizzazione <span class=\"_ _2a\"></span>utilizzato. <span class=\"_ _34\"></span>In <span class=\"_ _2a\"></span>particolare, <span class=\"_ _2a\"></span>con <span class=\"_ _34\"></span>riferi<span class=\"_ _1\"></span>mento <span class=\"_ _2a\"></span>alla<span class=\"_ _2ba\"> </span>misurazione <span class=\"_ _2d\"></span>del <span class=\"_ _2f\"></span><span class=\"ff6\">fair <span class=\"_ _2f\"></span>value</span> <span class=\"_ _2d\"></span><span class=\"ff5\">della <span class=\"_ _2f\"></span>componente <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>integrazione <span class=\"_ _2d\"></span>e <span class=\"_ _2f\"></span>rettifica <span class=\"_ _2f\"></span>per <span class=\"_ _2d\"></span>Balance <span class=\"_ _2d\"></span>dell\u2019anno, <span class=\"_ _2d\"></span>la <span class=\"_ _2a\"></span>dir<span class=\"_ _1\"></span>ezione<span class=\"_ _2ba\"> </span></span>aziendale <span class=\"_ _2a\"></span>effettua <span class=\"_ _2a\"></span>la <span class=\"_ _2a\"></span>previsione <span class=\"_ _2a\"></span>delle <span class=\"_ _2a\"></span>tempistiche <span class=\"_ _2a\"></span>di <span class=\"_ _2a\"></span>recupero <span class=\"_ _2a\"></span>mediante <span class=\"_ _2a\"></span>i <span class=\"_ _34\"></span>futuri<span class=\"_ _30\"></span> <span class=\"_ _34\"> </span>piani <span class=\"_ _2a\"></span>tariffari: <span class=\"_ _2a\"></span>qualora <span class=\"_ _2a\"></span>le<span class=\"_ _2ba\"> </span>medesime <span class=\"_ _4\"></span>previsioni <span class=\"_ _4\"></span>subiscano <span class=\"_ _2d\"></span>dell<span class=\"_ _1\"></span>e <span class=\"_ _2d\"></span>variaz<span class=\"_ _1\"></span>ioni, <span class=\"_ _2d\"></span>l\u2019i<span class=\"_ _1\"></span>mporto <span class=\"_ _4\"></span>relativo <span class=\"_ _2d\"></span>ai crediti <span class=\"_ _2d\"></span>e <span class=\"_ _4\"></span>debiti <span class=\"_ _4\"></span>per <span class=\"_ _2d\"></span>Balance <span class=\"_ _4\"></span>si <span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>odifica<span class=\"_ _2ba\"> </span>per riflettere le nu<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>ve previsi<span class=\"_ _1\"></span>oni relative ai flussi finan<span class=\"_ _30\"></span>ziari ad essi connessi.<span class=\"_ _2ba\"> </span>Valutazione al <span class=\"ff6\">fair value</span> p<span class=\"_ _30\"></span>er strumenti rappresentati<span class=\"_ _1\"></span>vi di capitale<span class=\"_ _2ba\"> </span>Il <span class=\"_ _2a\"></span>Gruppo <span class=\"_ _2a\"></span>ad <span class=\"_ _2f\"></span>ogni <span class=\"_ _2a\"></span>data <span class=\"_ _2a\"></span>di <span class=\"_ _2f\"></span>riferimento <span class=\"_ _2a\"></span>del <span class=\"_ _2a\"></span>bilancio <span class=\"_ _2a\"></span><span class=\"ff5\">effettua<span class=\"_ _1\"></span> <span class=\"_ _2a\"></span>l\u2019aggiornamento<span class=\"_ _1\"></span> <span class=\"_ _2a\"></span>del <span class=\"_ _2a\"></span><span class=\"ff6\">fair <span class=\"_ _2a\"></span>value<span class=\"ff3\"> <span class=\"_ _2a\"></span>degli <span class=\"_ _2f\"></span>strumenti<span class=\"_ _2ba\"> </span></span></span></span>rappresentativi <span class=\"_ _1\"></span>di capitale <span class=\"_ _30\"></span>per i quali h<span class=\"_ _1\"></span>a effettuato la <span class=\"_ _1\"></span>scelta irre<span class=\"_ _1\"></span>vocabile di <span class=\"_ _1\"></span>iscrivere <span class=\"_ _1\"></span>i relativi <span class=\"_ _1\"></span>adeguamenti ad<span class=\"_ _2ba\"> </span>OCI <span class=\"_ _2d\"></span>nell\u2019ambito<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>una <span class=\"_ _2d\"></span>specifica <span class=\"_ _2d\"></span>riserva <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>patrimonio <span class=\"_ _2d\"></span><span class=\"ff3\">netto. <span class=\"_ _2d\"></span>Con <span class=\"_ _2d\"></span>riferimento<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>alla <span class=\"_ _2d\"></span>valutazione <span class=\"_ _2d\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _2f\"></span><span class=\"ff6\">fair <span class=\"_ _2d\"></span>value<span class=\"_ _2ba\"> </span></span></span>dell\u2019investimento<span class=\"_ _1\"></span> <span class=\"_ _30\"></span>partecipativo <span class=\"_ _30\"></span><span class=\"ff3\">nella <span class=\"_ _30\"></span><span class=\"ff5\">Aireon,<span class=\"_ _1\"></span> <span class=\"_ _30\"></span>l\u2019analisi <span class=\"_ _30\"></span>condotta<span class=\"_ _1\"></span> <span class=\"_ _30\"></span>da <span class=\"_ _1\"></span>parte <span class=\"_ _3e\"></span>della <span class=\"_ _30\"></span>direzione <span class=\"_ _30\"></span>richiede <span class=\"_ _3e\"></span>la <span class=\"_ _30\"></span><span class=\"ff3\">valutazione<span class=\"_ _2ba\"> </span></span></span></span>di <span class=\"_ _34\"> </span>una <span class=\"_ _34\"> </span>serie <span class=\"_ _33\"> </span>di <span class=\"_ _34\"> </span>input <span class=\"_ _34\"> </span>intern<span class=\"_ _1\"></span>i <span class=\"_ _34\"> </span>ed <span class=\"_ _33\"> </span>esterni <span class=\"_ _34\"></span>come <span class=\"_ _34\"> </span>ad <span class=\"_ _34\"> </span>esempio: <span class=\"_ _34\"></span>esame <span class=\"_ _34\"> </span>del <span class=\"_ _34\"> </span>budget <span class=\"_ _34\"> </span>annuale, <span class=\"_ _34\"> </span>esame <span class=\"_ _34\"> </span>del <span class=\"_ _34\"> </span>Piano<span class=\"_ _2ba\"> </span>economico-finanziari<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> di lu<span class=\"_ _1\"></span>ngo periodo <span class=\"_ _1\"></span>ed analisi <span class=\"_ _1\"></span>dei prin<span class=\"_ _1\"></span>cipali indicatori <span class=\"_ _1\"></span>di merca<span class=\"_ _1\"></span>to. La valutazi<span class=\"_ _30\"></span>one richiede<span class=\"_ _2ba\"> </span>un ampi<span class=\"_ _1\"></span>o utilizzo <span class=\"_ _30\"></span>da parte <span class=\"_ _30\"></span>della direzione az<span class=\"_ _1\"></span>iendale <span class=\"_ _1\"></span>di sti<span class=\"_ _1\"></span>me signifi<span class=\"_ _1\"></span>cative e<span class=\"_ _30\"></span> assunzioni. In<span class=\"_ _1\"></span> particolar<span class=\"_ _30\"></span>e, la stima<span class=\"_ _2ba\"> </span>del <span class=\"_ _4\"></span>fair <span class=\"_ _4\"></span>value <span class=\"_ _2d\"></span>di Aireon <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _2d\"></span>st<span class=\"_ _1\"></span>ata <span class=\"_ _4\"></span>effettuata <span class=\"_ _4\"></span>sulla <span class=\"_ _4\"></span>base <span class=\"_ _4\"></span>delle <span class=\"_ _2d\"></span>proi<span class=\"_ _1\"></span>ezioni <span class=\"_ _4\"></span>economiche e <span class=\"_ _2d\"></span>finanziar<span class=\"_ _1\"></span>ie <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>il <span class=\"_ _2d\"></span>periodo<span class=\"_ _2ba\"> </span>2024-<span class=\"ls4\">2038</span> <span class=\"_ _33\"> </span><span class=\"ff5\">(il <span class=\"_ _33\"> </span>\u201cPiano\u201d),  </span>ap<span class=\"_ _1\"></span>provato  nel <span class=\"_ _33\"> </span>corso <span class=\"_ _33\"> </span>del <span class=\"_ _33\"> </span>mese  di <span class=\"_ _33\"> </span>febbraio  2<span class=\"_ _1\"></span>024  dal <span class=\"_ _33\"> </span>management <span class=\"_ _33\"> </span>di  Aire<span class=\"_ _1\"></span>on<span class=\"ls10\">.  </span>In<span class=\"_ _2ba\"> </span>particolare, il <span class=\"_ _1\"></span>modello valutativo <span class=\"_ _1\"></span>\u00e8 fondato sulle seguenti princip<span class=\"_ _1\"></span>ali assunzioni:<span class=\"_ _2ba\"> </span>\u2022<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff5\">l\u2019equity <span class=\"_ _2a\"></span><span class=\"ff3\">value, <span class=\"_ _2a\"></span>determinato <span class=\"_ _2a\"></span>nella <span class=\"_ _2a\"></span>prospettiva <span class=\"_ _2a\"></span>equity-side, <span class=\"_ _2a\"></span>in <span class=\"_ _34\"> </span>base <span class=\"_ _2a\"></span>ai <span class=\"_ _34\"></span>divid<span class=\"_ _1\"></span>endi <span class=\"_ _2a\"></span>distribuibili <span class=\"_ _2a\"></span>desunti <span class=\"_ _34\"></span>dal<span class=\"_ _2ba\"> </span></span></span></span>citato Piano; tali divid<span class=\"_ _1\"></span>endi sono stati desunti in base al periodo <span class=\"_ _1\"></span>esplicito di valutazione, ol<span class=\"_ _1\"></span>tre il quale si \u00e8<span class=\"_ _2ba\"> </span>ipotizzata <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>generazione <span class=\"_ _4\"></span>da parte <span class=\"_ _2d\"></span>della <span class=\"_ _4\"></span>Societ\u00e0 <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>flusso <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>cassa <span class=\"_ _2d\"></span>sostenib<span class=\"_ _1\"></span>ile <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>regime <span class=\"_ _4\"></span>ad <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>tasso<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>di<span class=\"_ _2ba\"> </span>crescita medio no<span class=\"_ _1\"></span>minale (g-rate) di lungo peri<span class=\"_ _30\"></span>odo<span class=\"_ _4\"></span> (valore ter<span class=\"_ _1\"></span>minale); \u2022<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff3\">Il  tasso  di  attualizz<span class=\"_ _1\"></span>azione  utilizzato  \u00e8  il  <span class=\"ff6\">Cost  of  Ca<span class=\"_ _1\"></span>pital<span class=\"ff3\">  (Ke)  pari  al  15<span class=\"lse\">,5</span>8%,  calcolato  mediante<span class=\"_ _1\"></span>  la<span class=\"_ _2ba\"> </span></span></span></span></span>metodologia del CA<span class=\"_ _30\"></span>PM<span class=\"_ _4\"></span> (<span class=\"ff6\">Capital<span class=\"_ _1\"></span> Asset Pricing Model<span class=\"ff3\">). </span></span>Nel paragrafo <span class=\"_ _1\"></span>n. 9 <span class=\"ff6\">Pa<span class=\"_ _1\"></span>rtecipazion<span class=\"_ _1\"></span>i in altre <span class=\"_ _1\"></span>impres<span class=\"ls35\">e </span><span class=\"ff3\">vengono f<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>rnite le ult<span class=\"_ _30\"></span>eriori informazioni rela<span class=\"_ _30\"></span>tive ai risultati<span class=\"_ _2ba\"> </span></span></span>delle valutazioni c<span class=\"_ _1\"></span>ondotte dal Gru<span class=\"_ _1\"></span>ppo ENAV.<span class=\"_ _2ba\"> </span>Riduzione di valor<span class=\"_ _1\"></span>e delle attivit\u00e0 <span class=\"ff6\">(impair<span class=\"_ _1\"></span>ment<span class=\"ff3\">) e unit\u00e0 <span class=\"_ _1\"></span>generatrici di cassa<span class=\"_ _2ba\"> </span></span></span>Una <span class=\"_ _1\"></span>riduzione <span class=\"_ _1\"></span>di valor<span class=\"_ _1\"></span>e dell<span class=\"_ _1\"></span>e atti<span class=\"_ _1\"></span>vit\u00e0 esi<span class=\"_ _1\"></span>ste qual<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>ra il <span class=\"_ _30\"></span>valore di <span class=\"_ _30\"></span>carico di <span class=\"_ _30\"></span>un\u2019attivit\u00e0 <span class=\"_ _1\"></span>(<span class=\"ff6\">carrying amount<span class=\"ff3\">) <span class=\"_ _30\"></span>o di <span class=\"_ _30\"></span>una<span class=\"_ _2ba\"> </span></span></span>unit\u00e0 <span class=\"_ _1\"></span>generatrice <span class=\"_ _30\"></span>di <span class=\"_ _1\"></span>flussi d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>cassa, <span class=\"_ _1\"></span><span class=\"ff6\">Cash <span class=\"_ _30\"></span>Generating <span class=\"_ _1\"></span>Unit<span class=\"ff3\"> <span class=\"_ _30\"></span>(CGU), \u00e8<span class=\"_ _30\"></span> superiore <span class=\"_ _30\"></span>al suo<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>valore <span class=\"_ _30\"></span>recuperabile (in<span class=\"_ _30\"></span>teso<span class=\"_ _2ba\"> </span></span></span>come <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>maggiore tra <span class=\"_ _2d\"></span>il <span class=\"_ _4\"></span><span class=\"ff6\">fair <span class=\"_ _4\"></span>value <span class=\"_ _4\"></span><span class=\"ff5\">di <span class=\"_ _4\"></span>un\u2019attivit\u00e0 o<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>una <span class=\"_ _4\"></span>unit\u00e0 <span class=\"_ _4\"></span>generatrice <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>flussi finanziari <span class=\"_ _4\"></span>dedotti <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>costi <span class=\"_ _4\"></span>di<span class=\"_ _2ba\"> </span></span></span>vendita <span class=\"_ _2d\"></span>ed <span class=\"_ _2d\"></span>il <span class=\"_ _2d\"></span>proprio <span class=\"_ _2d\"></span>valore <span class=\"_ _2d\"></span>d\u2019uso). <span class=\"_ _2d\"></span>Una <span class=\"_ _2d\"></span>CGU <span class=\"_ _2f\"></span>rappres<span class=\"_ _1\"></span>enta <span class=\"_ _2d\"></span>il <span class=\"_ _2d\"></span>pi\u00f9 <span class=\"_ _2d\"></span>piccolo <span class=\"_ _2f\"></span>gruppo <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>attivit\u00e0 <span class=\"_ _2d\"></span>che <span class=\"_ _2d\"></span>genera <span class=\"_ _2d\"></span>flussi<span class=\"_ _2ba\"> </span>finanziari larg<span class=\"_ _1\"></span>amente indipendenti.<span class=\"_ _2ba\"> </span>Nel <span class=\"_ _2f\"></span>processo <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>individuazione <span class=\"_ _2d\"></span>delle <span class=\"_ _2f\"></span>predette <span class=\"_ _2f\"></span>CGU, <span class=\"_ _2f\"></span>il <span class=\"_ _2f\"></span>management <span class=\"_ _2f\"></span>ha <span class=\"_ _2f\"></span>tenuto <span class=\"_ _2f\"></span>conto <span class=\"_ _2f\"></span>della <span class=\"_ _2d\"></span>natura <span class=\"_ _2f\"></span>specifica<span class=\"_ _2ba\"> </span>dell\u2019attivit\u00e0 <span class=\"_ _30\"></span>e del <span class=\"ff6\">busine<span class=\"_ _30\"></span>ss<span class=\"ff3\"> a <span class=\"_ _30\"></span>cui essa app<span class=\"_ _1\"></span>artiene (<span class=\"_ _1\"></span>aree d<span class=\"_ _1\"></span>i <span class=\"ff6\">bu<span class=\"_ _1\"></span>siness<span class=\"ff3\">, normati<span class=\"_ _1\"></span>va di <span class=\"_ _30\"></span>riferimento, <span class=\"_ _1\"></span>ecc.), <span class=\"_ _30\"></span>v<span class=\"_ _4\"></span>erificando<span class=\"_ _2ba\"> </span></span></span></span></span>che <span class=\"_ _33\"> </span>i <span class=\"_ _33\"> </span>flussi <span class=\"_ _33\"> </span>finanziari <span class=\"_ _33\"> </span>in <span class=\"_ _34\"> </span>entrata  d<span class=\"_ _1\"></span>erivanti <span class=\"_ _33\"> </span>da <span class=\"_ _33\"> </span>un <span class=\"_ _33\"> </span>gr<span class=\"_ _1\"></span>uppo <span class=\"_ _33\"> </span>di <span class=\"_ _33\"> </span>attivit\u00e0 <span class=\"_ _33\"> </span>fossero <span class=\"_ _33\"> </span>stretta<span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>ente <span class=\"_ _33\"> </span>indipendenti<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>e<span class=\"_ _2ba\"> </span>ampiamente <span class=\"_ _4\"></span>autonomi <span class=\"_ _4\"></span>da <span class=\"_ _4\"></span>quelli <span class=\"_ _4\"></span>derivanti <span class=\"_ _2d\"></span>da <span class=\"_ _4\"></span>altre <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _4\"></span>(o <span class=\"_ _2d\"></span>gruppi <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>attivit\u00e0). <span class=\"_ _4\"></span>Inoltre, <span class=\"_ _4\"></span>le <span class=\"_ _2d\"></span>attivit\u00e0 <span class=\"_ _2d\"></span>incluse <span class=\"_ _4\"></span>in<span class=\"_ _2ba\"> </span>ogni <span class=\"_ _30\"></span>CGU son<span class=\"_ _1\"></span>o stat<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>individuate <span class=\"_ _30\"></span>anche <span class=\"_ _30\"></span>sulla base <span class=\"_ _30\"></span>delle <span class=\"_ _30\"></span>modalit\u00e0 <span class=\"_ _1\"></span>attraverso <span class=\"_ _1\"></span>le <span class=\"_ _30\"></span>quali <span class=\"_ _1\"></span>il <span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>anagement <span class=\"_ _30\"></span>le g<span class=\"_ _1\"></span>estisce<span class=\"_ _2ba\"> </span>e le monitora nell\u2019a<span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>bito del propri<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> modello di busin<span class=\"_ _30\"></span>ess.<span class=\"_ _2ba\"> </span>Il <span class=\"_ _2a\"></span>numero <span class=\"_ _2f\"></span>ed <span class=\"_ _2a\"></span>il <span class=\"_ _2f\"></span>perimetro <span class=\"_ _2f\"></span>delle <span class=\"_ _2a\"></span>CGU <span class=\"_ _2a\"></span>vengono <span class=\"_ _2a\"></span>sistematicam<span class=\"_ _1\"></span>ente <span class=\"_ _2f\"></span>monitorati <span class=\"_ _2a\"></span>per <span class=\"_ _2f\"></span>tenere <span class=\"_ _2a\"></span>conto <span class=\"_ _2f\"></span>di <span class=\"_ _2a\"></span>eventuali<span class=\"_ _2ba\"> </span>fattori esterni che potrebb<span class=\"_ _30\"></span>ero influire sulla capacit\u00e0 di generare flussi finanz<span class=\"_ _1\"></span>iari autonomi da parte di gruppi<span class=\"_ _2ba\"> </span>di  attivit\u00e0  azien<span class=\"_ _1\"></span>dali  o  al <span class=\"_ _33\"> </span>fine  di  allocare  g<span class=\"_ _1\"></span>li  effetti <span class=\"_ _33\"> </span>di  eventuali  nuo<span class=\"_ _1\"></span>ve  operazioni <span class=\"_ _33\"> </span>di  aggregaz<span class=\"_ _1\"></span>ione  o  di<span class=\"_ _2ba\"> </span>riorganizzazione da part<span class=\"_ _30\"></span>e <span class=\"_ _4\"></span>del Gruppo.<span class=\"_ _2ba\"> </span>Il <span class=\"_ _2a\"></span>management, <span class=\"_ _2a\"></span>sulla <span class=\"_ _2a\"></span>base <span class=\"_ _2a\"></span>dell\u2019attuale <span class=\"_ _2a\"></span>struttura <span class=\"_ _2a\"></span>del <span class=\"_ _2a\"></span>Gruppo, <span class=\"_ _2a\"></span>ha <span class=\"_ _34\"> </span>identificat<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> <span class=\"_ _34\"></span><span class=\"ff3\">tre <span class=\"_ _2a\"></span>unit\u00e0 <span class=\"_ _2a\"></span>generatrici <span class=\"_ _2a\"></span>di <span class=\"_ _2a\"></span>flussi<span class=\"_ _2ba\"> </span></span>finanziari (CGU): \u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff6\">Servizi <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>assistenza <span class=\"_ _4\"></span>al <span class=\"_ _2d\"></span>volo<span class=\"ff5\">: <span class=\"_ _4\"></span>la <span class=\"_ _2d\"></span>CGU <span class=\"_ _4\"></span>coincide <span class=\"_ _4\"></span>con <span class=\"_ _2d\"></span>l\u2019enti<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _4\"></span>legale <span class=\"_ _2d\"></span>E<span class=\"ff3\">NAV <span class=\"_ _2d\"></span>S.p.A., <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>ha <span class=\"_ _2d\"></span>come <span class=\"_ _2d\"></span><span class=\"ff6\">core <span class=\"_ _4\"></span>business<span class=\"_ _2ba\"> </span></span></span></span></span></span>l\u2019erogazione dei <span class=\"_ _4\"></span>servizi <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>gestione <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>controllo <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>traffico <span class=\"_ _4\"></span>aereo, <span class=\"_ _2d\"></span><span class=\"ff3\">n<span class=\"_ _1\"></span>onch\u00e9 <span class=\"_ _4\"></span>gli <span class=\"_ _4\"></span>altri <span class=\"_ _4\"></span>servizi <span class=\"_ _4\"></span>essenziali <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>la<span class=\"_ _2ba\"> </span></span>navigazione, <span class=\"_ _33\"> </span>nei<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>cieli <span class=\"_ _33\"> </span>italiani <span class=\"_ _33\"> </span>e <span class=\"_ _33\"> </span>negli <span class=\"_ _33\"> </span>aerop<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>rti <span class=\"_ _33\"> </span>civili <span class=\"_ _34\"> </span>nazionali  d<span class=\"_ _1\"></span>i <span class=\"_ _33\"> </span>competenza, <span class=\"_ _34\"> </span>assicurando <span class=\"_ _33\"> </span>i <span class=\"_ _33\"> </span>massimi<span class=\"_ _2ba\"> </span>standard <span class=\"_ _2f\"></span>tecnici <span class=\"_ _2f\"></span>e <span class=\"_ _2a\"></span>di <span class=\"_ _2f\"></span>sistema <span class=\"_ _2a\"></span>nella <span class=\"_ _2f\"></span>sicurezza <span class=\"_ _2f\"></span>del <span class=\"_ _2a\"></span>volo <span class=\"_ _2f\"></span>ed <span class=\"_ _2f\"></span>il <span class=\"_ _2a\"></span>potenziamento <span class=\"_ _2f\"></span>tecnologic<span class=\"_ _1\"></span>o<span class=\"_ _4\"></span>-infrastrutturale<span class=\"_ _2ba\"> </span>degli impianti di a<span class=\"_ _1\"></span>ssistenza al volo.<span class=\"_ _2ba\"> </span>\u25aa<span class=\"ffb\"> <span class=\"_ _13d\"> </span><span class=\"ff6 fs4\">Servizi di <span class=\"_ _30\"></span>manutenzione<span class=\"ff3\">: la <span class=\"_ _30\"></span>CGU coincid<span class=\"_ _1\"></span>e con <span class=\"_ _30\"></span>la control<span class=\"_ _1\"></span>lata Techno <span class=\"_ _30\"></span>Sky S.r.l. <span class=\"_ _30\"></span>che ha <span class=\"_ _30\"></span>come <span class=\"ff6\">core busine<span class=\"_ _1\"></span>ss<span class=\"ff3\"> la<span class=\"_ _2ba\"> </span></span></span></span></span></span>conduzione tecnica<span class=\"_ _1\"></span> e la manutenzione degl<span class=\"_ _1\"></span>i impianti e<span class=\"_ _1\"></span> dei sistemi per il <span class=\"_ _1\"></span>controllo del traffic<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> aereo. \u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff6\">Soluzioni software AIM<span class=\"ff3 lsf\">: <span class=\"ls0\">la CGU coincide con la <span class=\"_ _4\"></span>controllata IDS AirNav S.r.l. che ha come <span class=\"_ _4\"></span></span></span>core business<span class=\"ff3\"> lo<span class=\"_ _2ba\"> </span></span></span></span>sviluppo <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>soluzioni <span class=\"_ _2d\"></span>softw<span class=\"_ _1\"></span>are <span class=\"_ _2f\"></span>nei <span class=\"_ _2d\"></span>settori <span class=\"_ _4\"></span>della <span class=\"_ _2f\"></span>gesti<span class=\"_ _1\"></span>one <span class=\"_ _2d\"></span>delle <span class=\"_ _2d\"></span>informazioni<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>aeronautiche <span class=\"_ _2d\"></span>e <span class=\"_ _2d\"></span>gestione<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>del<span class=\"_ _2ba\"> </span>traffico <span class=\"_ _34\"></span>aereo <span class=\"_ _2a\"></span>ed <span class=\"_ _34\"> </span>erogazione <span class=\"_ _34\"></span>dei <span class=\"_ _34\"></span>r<span class=\"_ _1\"></span>elativi <span class=\"_ _34\"> </span>servizi <span class=\"_ _2a\"></span>commerciali, <span class=\"_ _34\"> </span>per <span class=\"_ _34\"> </span>vari <span class=\"_ _34\"></span>clienti<span class=\"_ _1\"></span> <span class=\"_ _34\"> </span>in <span class=\"_ _34\"></span>Italia, <span class=\"_ _2a\"></span>Europa <span class=\"_ _34\"> </span>e <span class=\"_ _34\"> </span>Paesi<span class=\"_ _2ba\"> </span>extraeuropei.<span class=\"ls9\">  </span>La  direzione  azien<span class=\"_ _1\"></span>dale  ha  effettuat<span class=\"_ _1\"></span>o  il  test  di  <span class=\"ff6\">impairment  </span>c<span class=\"_ _1\"></span>on  riferimento  al  Go<span class=\"_ _1\"></span>odwill  derivante<span class=\"_ _1\"></span>  da<span class=\"lsa\">lle<span class=\"_ _2ba\"> </span></span>operazioni di aggregazione aziend<span class=\"_ _1\"></span>ale<span class=\"ff5\">, ovvero l\u2019acquisizione del 100% del capitale sociale di Techno Sky il cui<span class=\"_ _2ba\"> </span></span>avviamento <span class=\"_ _2d\"></span>\u00e8 <span class=\"_ _2f\"></span>stato <span class=\"_ _2f\"></span>allocato <span class=\"_ _2d\"></span>interamente <span class=\"_ _2d\"></span>alla <span class=\"_ _2d\"></span>CGU <span class=\"_ _2f\"></span>Servizi <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>manutenzione <span class=\"_ _2f\"></span><span class=\"ff5\">e <span class=\"_ _2f\"></span>l\u2019acquisi<span class=\"_ _1\"></span>zione <span class=\"_ _2f\"></span>del <span class=\"_ _2d\"></span>100% <span class=\"_ _2f\"></span>delle<span class=\"_ _2ba\"> </span></span>quote <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>capitale sociale <span class=\"_ _2d\"></span>di <span class=\"_ _4\"></span>IDS <span class=\"_ _4\"></span>AirNav, <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>la <span class=\"_ _2d\"></span>quale <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"></span>stata <span class=\"_ _4\"></span>effettuata <span class=\"_ _2d\"></span>l\u2019all<span class=\"_ _1\"></span>ocazione <span class=\"_ _4\"></span>del <span class=\"_ _2d\"></span>relativ<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span>avvia<span class=\"_ _1\"></span>mento,<span class=\"_ _2ba\"> </span>nell\u2019ambito della<span class=\"_ _1\"></span> CGU Soluzioni sof<span class=\"_ _1\"></span>tware AIM. Lo <span class=\"_ _30\"></span>svolgimento <span class=\"_ _30\"></span>dei <span class=\"_ _1\"></span>test <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>impairment <span class=\"_ _30\"></span>ha <span class=\"_ _30\"></span>richiesto, <span class=\"_ _1\"></span><span class=\"ff5\">da <span class=\"_ _30\"></span>parte <span class=\"_ _30\"></span>della <span class=\"_ _30\"></span>direzione <span class=\"_ _30\"></span>aziendale, <span class=\"_ _30\"></span>l\u2019effettuazione <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>stime<span class=\"_ _2ba\"> </span></span>significative, <span class=\"_ _33\"> </span>anche <span class=\"_ _33\"> </span>tenendo <span class=\"_ _33\"> </span>conto <span class=\"_ _33\"> </span>degli <span class=\"_ _33\"> </span>eventuali  i<span class=\"_ _30\"></span>mpatti  ESG<span class=\"_ _1\"></span>  rifles<span class=\"_ _1\"></span>si  n<span class=\"_ _30\"></span>el  piano <span class=\"_ _33\"> </span>economic<span class=\"_ _1\"></span>o  finanziar<span class=\"_ _1\"></span>io<span class=\"lsb\">.<span class=\"_ _2ba\"> </span></span>Eventuali <span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>odifiche <span class=\"_ _30\"></span>riguardanti le <span class=\"_ _30\"></span>assunzioni e <span class=\"_ _30\"></span>gli input <span class=\"_ _30\"></span>utilizzati posson<span class=\"_ _1\"></span>o comp<span class=\"_ _1\"></span>ortare m<span class=\"_ _1\"></span>odifiche sign<span class=\"_ _1\"></span>ificative<span class=\"_ _2ba\"> </span>riguardanti il val<span class=\"_ _1\"></span>ore recuperabil<span class=\"_ _1\"></span>e della CGU.<span class=\"_ _2ba\"> </span>Per <span class=\"_ _34\"> </span>la <span class=\"_ _2a\"></span>CGU <span class=\"_ _34\"> </span>servizi <span class=\"_ _2a\"></span>di <span class=\"_ _34\"> </span>manutenzione <span class=\"_ _34\"></span>e <span class=\"_ _2a\"></span>la <span class=\"_ _34\"> </span>CGU <span class=\"_ _34\"></span>Soluzi<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>ni <span class=\"_ _34\"></span>software <span class=\"_ _2a\"></span>AIM <span class=\"_ _34\"></span>i <span class=\"_ _34\"></span>flussi <span class=\"_ _2a\"></span>finanziari <span class=\"_ _2a\"></span>attualizzati <span class=\"_ _2a\"></span>fanno<span class=\"_ _2ba\"> </span>riferimento ad un o<span class=\"_ _4\"></span>rizzont<span class=\"_ _1\"></span>e temporale di <span class=\"_ _4\"></span>5 <span class=\"_ _4\"></span>anni (2024 <span class=\"ff5\">\u2013</span> <span class=\"_ _4\"></span>2028) e <span class=\"_ _4\"></span>sono tratti dal Piano <span class=\"_ _4\"></span>economico finanziari<span class=\"_ _1\"></span>o<span class=\"_ _2ba\"> </span>approvato <span class=\"_ _30\"></span>da<span class=\"ls15\">l <span class=\"_ _30\"></span><span class=\"ls0\">Consiglio <span class=\"_ _30\"></span>di <span class=\"_ _3e\"></span>Amministrazione <span class=\"_ _3e\"></span>delle <span class=\"_ _30\"></span>rispettive <span class=\"_ _3e\"></span>societ\u00e0, <span class=\"_ _30\"></span>tenuto <span class=\"_ _3e\"></span>co<span class=\"_ _4\"></span>nto <span class=\"_ _3e\"></span>anche <span class=\"_ _30\"></span>del <span class=\"_ _30\"></span>budget <span class=\"_ _3e\"></span>approvato<span class=\"_ _2ba\"> </span></span></span>per <span class=\"_ _2a\"></span>l\u2019anno <span class=\"_ _34\"></span>202<span class=\"ff3\">4. <span class=\"_ _2a\"></span>Tali <span class=\"_ _2a\"></span>flussi, <span class=\"_ _2a\"></span>per <span class=\"_ _34\"> </span>il <span class=\"_ _2a\"></span>periodo <span class=\"_ _2a\"></span>di <span class=\"_ _34\"></span>previsio<span class=\"_ _1\"></span>ne <span class=\"_ _2a\"></span>esplicita, <span class=\"_ _34\"> </span>sono <span class=\"_ _2a\"></span>formulati <span class=\"_ _2a\"></span>sulla <span class=\"_ _2a\"></span>base<span class=\"_ _4\"></span> <span class=\"_ _2a\"></span><span class=\"ls8\">di</span><span class=\"ff11 fs5\"> <span class=\"_ _34\"> </span></span>assunzioni<span class=\"_ _2ba\"> </span></span>ipotetiche ed associat<span class=\"_ _1\"></span>e alle aspettative evolutiv<span class=\"_ _1\"></span>e del business, mentre gli anni<span class=\"_ _1\"></span> successivi al periodo esplicit<span class=\"_ _1\"></span>o<span class=\"_ _2ba\"> </span>vengono <span class=\"_ _30\"></span>sviluppate ip<span class=\"_ _1\"></span>otesi <span class=\"_ _30\"></span>di redditivi<span class=\"_ _1\"></span>t\u00e0 s<span class=\"_ _1\"></span>ostenibile <span class=\"_ _30\"></span>nel lu<span class=\"_ _1\"></span>ngo p<span class=\"_ _30\"></span>erio<span class=\"_ _4\"></span>do <span class=\"_ _1\"></span>per <span class=\"_ _30\"></span>consentire <span class=\"_ _1\"></span>la <span class=\"_ _30\"></span>continuit\u00e0 g<span class=\"_ _1\"></span>estionale<span class=\"_ _2ba\"> </span>(tassi di crescita ed al<span class=\"_ _1\"></span>tri fattori ancorati a dina<span class=\"_ _30\"></span>miche macroeconomiche). Le <span class=\"_ _2f\"></span>ipotesi <span class=\"_ _2d\"></span>assunte <span class=\"_ _2f\"></span>da <span class=\"_ _2f\"></span>parte <span class=\"_ _2d\"></span>della <span class=\"_ _2f\"></span>direzione <span class=\"_ _2f\"></span>aziendale <span class=\"_ _2d\"></span>con <span class=\"_ _2f\"></span>riferimento <span class=\"_ _2d\"></span>alla <span class=\"_ _2f\"></span>stima <span class=\"_ _2d\"></span>del <span class=\"_ _2a\"></span>fluss<span class=\"_ _1\"></span>o <span class=\"_ _2f\"></span>operativo <span class=\"_ _2f\"></span>netto<span class=\"_ _2ba\"> </span>\u201cnormalizzat<span class=\"_ _1\"></span>o\u201d <span class=\"_ _2f\"></span>sono <span class=\"_ _2d\"></span>le <span class=\"_ _2d\"></span>seguenti <span class=\"_ _2d\"></span>sia <span class=\"_ _2d\"></span>per <span class=\"_ _2f\"></span>la <span class=\"_ _2d\"></span>CGU <span class=\"_ _2f\"></span>servizi <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>manutenzione <span class=\"_ _2d\"></span>che <span class=\"_ _2d\"></span>per <span class=\"_ _2d\"></span>la <span class=\"_ _2f\"></span>CGU <span class=\"_ _2d\"></span>Soluzioni <span class=\"_ _2d\"></span>software<span class=\"_ _2ba\"> </span>AIM:<span class=\"_ _2ba\"> </span>\u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff3\">definizione di un <span class=\"_ _4\"></span>NOPAT (Net Operating Profit <span class=\"_ _4\"></span>After Taxes) sviluppato sulla base de<span class=\"_ _4\"></span>gli <span class=\"_ _4\"></span>ultimi due <span class=\"_ _4\"></span>anni di<span class=\"_ _2ba\"> </span></span></span>previsione esplicita (<span class=\"_ _30\"></span>2<span class=\"_ _4\"></span>027-2028<span class=\"ls1f\">);<span class=\"_ _2ba\"> </span></span>\u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff3\">ammortamenti alline<span class=\"_ _30\"></span>ati agli investimenti di manteni<span class=\"_ _30\"></span>mento della dotazione di cap<span class=\"_ _1\"></span>itale fisso;<span class=\"_ _2ba\"> </span></span></span>\u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff3\">saldo di capitale cir<span class=\"_ _1\"></span>colante pari a 0<span class=\"_ _1\"></span>;<span class=\"_ _2ba\"> </span></span></span>\u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff3\">il <span class=\"_ _2a\"></span>tasso <span class=\"_ _34\"> </span>di <span class=\"_ _2a\"></span>crescita <span class=\"_ _2a\"></span>dei <span class=\"_ _34\"></span>flus<span class=\"_ _30\"></span>si <span class=\"_ _34\"> </span>di <span class=\"_ _2a\"></span>cassa <span class=\"_ _2a\"></span>o<span class=\"_ _4\"></span>perativi <span class=\"_ _2a\"></span>successiva<span class=\"_ _1\"></span>mente <span class=\"_ _2a\"></span>al <span class=\"_ _34\"></span>periodo <span class=\"_ _2a\"></span>espli<span class=\"_ _1\"></span>cito <span class=\"_ _2a\"></span>ed <span class=\"_ _34\"> </span>in <span class=\"_ _2a\"></span>perpetuit\u00e0,<span class=\"_ _2ba\"> </span></span></span>utilizzato per <span class=\"_ _4\"></span>la determinazione<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>del valore <span class=\"_ _4\"></span>residuo (tasso \u2018g\u2019), \u00e8 <span class=\"_ _4\"></span>stato stimato pari <span class=\"_ _2d\"></span><span class=\"ff3 ls19\">al</span>l\u20191,9%<span class=\"ff3\">% in coerenza<span class=\"_ _2ba\"> </span></span>con la revisione delle <span class=\"_ _30\"></span>stime di crescita <span class=\"ff5\">dell\u2019inflazi<span class=\"_ _1\"></span>one per l\u2019Italia<span class=\"ff3 ls10\">. </span></span>In <span class=\"_ _1\"></span>particolare, <span class=\"_ _1\"></span>la <span class=\"_ _30\"></span>stima del <span class=\"_ _30\"></span>tasso di <span class=\"_ _30\"></span>crescita (g<span class=\"_ _30\"></span> rate) <span class=\"_ _1\"></span>risente <span class=\"_ _1\"></span>delle <span class=\"_ _30\"></span>assunzioni e <span class=\"_ _30\"></span>delle <span class=\"_ _30\"></span>v<span class=\"_ _4\"></span>alutazioni <span class=\"_ _30\"></span>effettuate d<span class=\"_ _1\"></span>alla<span class=\"_ _2ba\"> </span>direzione <span class=\"_ _30\"></span>aziendal<span class=\"_ _1\"></span>e, <span class=\"_ _30\"></span>le <span class=\"_ _3e\"></span>quali <span class=\"_ _30\"></span>prendono <span class=\"_ _30\"></span>in <span class=\"_ _3e\"></span>considerazione <span class=\"_ _30\"></span>input <span class=\"_ _3e\"></span>interni <span class=\"_ _30\"></span>ed <span class=\"_ _30\"></span>esterni<span class=\"_ _1\"></span> <span class=\"_ _30\"></span>di <span class=\"_ _3e\"></span>informazioni, <span class=\"_ _30\"></span>caratteriz<span class=\"_ _1\"></span>zati<span class=\"_ _2ba\"> </span>quest\u2019ultimi <span class=\"_ _2f\"></span>da <span class=\"_ _2a\"></span>profili <span class=\"_ _2f\"></span><span class=\"ff3\">di <span class=\"_ _2a\"></span>incertezza, <span class=\"_ _2f\"></span>ad <span class=\"_ _2a\"></span>esempio: <span class=\"_ _2f\"></span>esame <span class=\"_ _2f\"></span>del <span class=\"_ _2a\"></span>budget <span class=\"_ _2f\"></span>annuale, <span class=\"_ _2a\"></span>esame <span class=\"_ _2f\"></span>del <span class=\"_ _2a\"></span>piano <span class=\"_ _2f\"></span>economico<span class=\"_ _2ba\"> </span></span>finanziario di lun<span class=\"_ _1\"></span>go periodo ed an<span class=\"_ _1\"></span>alisi dei principali in<span class=\"_ _1\"></span>dicatori di mercat<span class=\"_ _1\"></span>o.<span class=\"_ _2ba\"> </span>Nel <span class=\"_ _33\"> </span>determinare  il <span class=\"_ _33\"> </span>valore <span class=\"_ _33\"> </span>d\u2019uso,  i <span class=\"_ _33\"> </span>flussi <span class=\"_ _33\"> </span>finanziari <span class=\"_ _33\"> </span>futuri  attesi <span class=\"_ _33\"> </span>sono  at<span class=\"_ _1\"></span>tualizzati <span class=\"_ _33\"> </span>utilizzando <span class=\"_ _33\"> </span>un  tasso <span class=\"_ _33\"> </span>di<span class=\"_ _2ba\"> </span>attualizzazione, la <span class=\"_ _2d\"></span>cui stima <span class=\"_ _4\"></span>risente <span class=\"_ _2d\"></span>di valutazione <span class=\"_ _4\"></span>ed <span class=\"_ _4\"></span>assunzioni <span class=\"_ _4\"></span>svolte <span class=\"_ _4\"></span>da <span class=\"_ _4\"></span>parte <span class=\"_ _4\"></span>della <span class=\"_ _4\"></span>direzione <span class=\"_ _4\"></span>aziendale, <span class=\"_ _4\"></span>e<span class=\"_ _2ba\"> </span>che <span class=\"_ _30\"></span>riflette <span class=\"_ _3e\"></span>le <span class=\"_ _30\"></span>v<span class=\"_ _4\"></span>alutazioni <span class=\"_ _3e\"></span>corrent<span class=\"ff5\">i <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>mercato <span class=\"_ _30\"></span>del <span class=\"_ _30\"></span>costo <span class=\"_ _3e\"></span>del <span class=\"_ _30\"></span>denaro <span class=\"_ _30\"></span>e <span class=\"_ _30\"></span>i <span class=\"_ _30\"></span>rischi <span class=\"_ _30\"></span>specifici <span class=\"_ _3e\"></span>dell\u2019attivit\u00e0. <span class=\"_ _30\"></span>In <span class=\"_ _3e\"></span>particolare,<span class=\"_ _2ba\"> </span></span>il <span class=\"_ _2d\"></span>tasso <span class=\"_ _2f\"></span>d\u2019attualizzaz<span class=\"_ _1\"></span>ione <span class=\"_ _2d\"></span>\u00e8 <span class=\"_ _2f\"></span>stato <span class=\"_ _2d\"></span>costruito <span class=\"_ _2d\"></span>secondo <span class=\"_ _2d\"></span>le <span class=\"_ _2d\"></span>principali <span class=\"_ _2d\"></span>seguenti <span class=\"_ _2f\"></span>assunzioni: <span class=\"_ _2d\"></span>il <span class=\"_ _2d\"></span>Free <span class=\"_ _2d\"></span>Risk, <span class=\"_ _2f\"></span>il <span class=\"_ _2d\"></span>Country<span class=\"_ _2ba\"> </span>Risk premiu<span class=\"_ _30\"></span>m<span class=\"_ _4\"></span> e <span class=\"_ _1\"></span>il m<span class=\"_ _1\"></span>arket ri<span class=\"_ _1\"></span>sk premiu<span class=\"_ _30\"></span>m<span class=\"_ _4\"></span> sono <span class=\"_ _30\"></span>stati determinati in<span class=\"_ _1\"></span> base <span class=\"_ _1\"></span>a da<span class=\"_ _1\"></span>ti osservabili <span class=\"_ _30\"></span>sul mercato, <span class=\"_ _30\"></span>il Beta in<span class=\"_ _2ba\"> </span>base ad una stima d<span class=\"_ _1\"></span>eterminata in base ad<span class=\"_ _30\"></span> un campione di societ\u00e0 c<span class=\"_ _1\"></span>omparabili. Si rimanda alla nota<span class=\"_ _1\"></span> n.8 <span class=\"ff6\">Attivit\u00e0 Imma<span class=\"_ _1\"></span>teriali <span class=\"ff5\">per l\u2019informati<span class=\"_ _1\"></span>va relativa ai risulta<span class=\"_ _1\"></span>ti del test di <span class=\"ff6\">impairm<span class=\"_ _1\"></span>ent<span class=\"ff3\">.<span class=\"_ _2ba\"> </span></span></span></span></span>Determinazione dell<span class=\"_ _30\"></span>e vite utili<span class=\"_ _2ba\"> </span>L\u2019ammortamen<span class=\"_ _1\"></span>to <span class=\"_ _2f\"></span>delle <span class=\"_ _2a\"></span>attivit\u00e0 <span class=\"_ _2d\"></span>materiali <span class=\"_ _2f\"></span>ed <span class=\"_ _2a\"></span>imma<span class=\"_ _1\"></span>teriali <span class=\"_ _2f\"></span>viene <span class=\"_ _2f\"></span>rilevato <span class=\"_ _2f\"></span>in <span class=\"_ _2f\"></span>quote <span class=\"_ _2f\"></span>costanti <span class=\"_ _2f\"></span>lungo <span class=\"_ _2a\"></span>la <span class=\"_ _2f\"></span>vita <span class=\"_ _2f\"></span>utile<span class=\"_ _2ba\"> </span>stimata <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>ciascuna <span class=\"_ _2d\"></span>attivit\u00e0. <span class=\"_ _2d\"></span>La <span class=\"_ _2f\"></span>vita <span class=\"_ _2f\"></span>utile <span class=\"_ _2d\"></span>economica <span class=\"_ _2d\"></span>\u00e8 <span class=\"_ _2f\"></span>determinata <span class=\"_ _2d\"></span>nel <span class=\"_ _2d\"></span>momento <span class=\"_ _2f\"></span>in <span class=\"_ _2d\"></span>cui <span class=\"_ _2f\"></span>le <span class=\"_ _2f\"></span>attivit\u00e0 <span class=\"_ _2d\"></span>vengono<span class=\"_ _2ba\"> </span>acquistate <span class=\"_ _30\"></span>ed <span class=\"_ _1\"></span>\u00e8 b<span class=\"_ _1\"></span>asata <span class=\"_ _1\"></span>sull\u2019esperienza <span class=\"_ _30\"></span>st<span class=\"ff3\">orica <span class=\"_ _30\"></span>per anal<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>ghi <span class=\"_ _30\"></span>investimenti, <span class=\"_ _30\"></span>co<span class=\"_ _4\"></span>ndizi<span class=\"_ _1\"></span>oni <span class=\"_ _30\"></span>di mercato <span class=\"_ _30\"></span>e an<span class=\"_ _1\"></span>ticipazioni<span class=\"_ _2ba\"> </span></span>riguardanti eventi <span class=\"_ _4\"></span>futuri <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>po<span class=\"_ _4\"></span>trebber<span class=\"_ _1\"></span>o <span class=\"_ _4\"></span>avere <span class=\"_ _2d\"></span>impat<span class=\"_ _30\"></span>to <span class=\"_ _2d\"></span>sulla vita <span class=\"_ _4\"></span>utile. <span class=\"_ _4\"></span>L\u2019effettiva <span class=\"_ _4\"></span>vita <span class=\"_ _4\"></span>economica, <span class=\"_ _4\"></span>pertanto,<span class=\"_ _2ba\"> </span>pu\u00f2 <span class=\"_ _34\"> </span>differire <span class=\"_ _34\"> </span>dalla <span class=\"_ _33\"> </span>vita <span class=\"_ _34\"> </span>utile <span class=\"_ _34\"> </span>stimata. <span class=\"_ _34\"> </span>Il <span class=\"_ _34\"> </span>Gruppo <span class=\"_ _34\"> </span>v<span class=\"_ _4\"></span>aluta <span class=\"_ _34\"> </span>annualmente <span class=\"_ _34\"> </span>i <span class=\"_ _34\"> </span>cam<span class=\"_ _4\"></span>biamenti <span class=\"_ _34\"> </span>tecnologici <span class=\"_ _34\"> </span>al <span class=\"_ _34\"> </span>fine <span class=\"_ _34\"> </span>di<span class=\"_ _2ba\"> </span>aggiornare <span class=\"_ _2a\"></span>la <span class=\"_ _34\"> </span>vita <span class=\"_ _2a\"></span>utile <span class=\"_ _34\"> </span>residu<span class=\"_ _1\"></span>a. <span class=\"_ _34\"></span>Tale <span class=\"_ _34\"></span>aggiorna<span class=\"_ _30\"></span>mento <span class=\"_ _34\"> </span>potrebbe <span class=\"_ _2a\"></span>comportare <span class=\"_ _34\"></span>una<span class=\"_ _30\"></span> <span class=\"_ _34\"> </span>variazione <span class=\"_ _34\"></span>nel <span class=\"_ _2a\"></span>periodo <span class=\"_ _34\"></span>di<span class=\"_ _2ba\"> </span>ammortament<span class=\"_ _1\"></span>o e quindi anche della quo<span class=\"_ _1\"></span>ta di ammortamento<span class=\"_ _1\"></span> a carico dell\u2019es<span class=\"_ _1\"></span>ercizio e di quelli<span class=\"_ _1\"></span> futuri. Relativamente alla<span class=\"_ _1\"></span> vita utile delle attivit\u00e0 immateriali emerse<span class=\"_ _1\"></span> a seguito della PPA (<span class=\"_ _4\"></span><span class=\"ff6\">Purchase Price Allocation</span><span class=\"ls77\">)<span class=\"_ _2ba\"> </span></span>di <span class=\"_ _1\"></span>IDS AirN<span class=\"_ _1\"></span>av, <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>stesse <span class=\"_ _30\"></span>sono s<span class=\"_ _1\"></span>tate d<span class=\"_ _1\"></span>eterminate <span class=\"_ _30\"></span>in coer<span class=\"_ _1\"></span>enza con<span class=\"_ _30\"></span> i <span class=\"_ _1\"></span>criteri <span class=\"_ _30\"></span>utilizzati n<span class=\"_ _1\"></span>ell\u2019ambito <span class=\"_ _30\"></span>della valutazi<span class=\"_ _30\"></span>one<span class=\"_ _2ba\"> </span>del <span class=\"ff6\">fair value</span> dei net<span class=\"_ _1\"></span> asset acquisiti. Fondi rischi Il Gruppo <span class=\"_ _4\"></span>iscrive <span class=\"_ _4\"></span>nei <span class=\"_ _4\"></span>fondi rischi le <span class=\"_ _4\"></span>probabili <span class=\"_ _4\"></span>passivit\u00e0 riconducibili a <span class=\"_ _4\"></span>vertenze e <span class=\"_ _4\"></span>contenziosi con <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>personale,<span class=\"_ _2ba\"> </span>fornitori, terzi e, <span class=\"_ _4\"></span>in genere, gli altri oneri <span class=\"_ _4\"></span>derivanti da obbligazioni assunte. Il calcolo <span class=\"_ _4\"></span>degli accantonamenti a<span class=\"_ _2ba\"> </span>fondo <span class=\"_ _33\"> </span>rischi <span class=\"_ _34\"> </span>comporta <span class=\"_ _33\"> </span>l\u2019a<span class=\"ff3\">ssunz<span class=\"_ _1\"></span>ione <span class=\"_ _33\"> </span>di <span class=\"_ _33\"> </span>stime <span class=\"_ _34\"> </span>basate <span class=\"_ _33\"> </span>sulle <span class=\"_ _34\"> </span>correnti <span class=\"_ _33\"> </span>conoscenze <span class=\"_ _34\"> </span>di <span class=\"_ _33\"> </span>fattori <span class=\"_ _34\"> </span>che  p<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>trebbero<span class=\"_ _2ba\"> </span></span>modificarsi <span class=\"_ _33\"> </span>nel<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>tempo, <span class=\"_ _34\"> </span>potendo <span class=\"_ _33\"> </span>generare<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>esiti <span class=\"_ _33\"> </span>finali<span class=\"_ _30\"></span> <span class=\"_ _33\"> </span>anche <span class=\"_ _33\"> </span>significativa<span class=\"_ _1\"></span>mente <span class=\"_ _34\"> </span>diversi  d<span class=\"_ _1\"></span>a <span class=\"_ _33\"> </span>quelli <span class=\"_ _34\"> </span>tenuti <span class=\"_ _33\"> </span>in<span class=\"_ _2ba\"> </span>considerazione nella<span class=\"_ _30\"></span> re<span class=\"_ _4\"></span>dazione del<span class=\"_ _1\"></span> Bilancio Consolidato.<span class=\"_ _2ba\"> </span>Fondo svalutazi<span class=\"_ _1\"></span>one crediti e fondo s<span class=\"_ _1\"></span>valutazione riman<span class=\"_ _30\"></span>enze<span class=\"_ _2ba\"> </span>Il <span class=\"_ _4\"></span>fondo <span class=\"_ _4\"></span>sv<span class=\"_ _4\"></span>alutazione<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>crediti <span class=\"_ _2d\"></span>e <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>fondo <span class=\"_ _2d\"></span>svalutazi<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>ne <span class=\"_ _4\"></span>rimanenze <span class=\"_ _4\"></span>riflettono<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>rispetti<span class=\"_ _30\"></span>v<span class=\"_ _4\"></span>amente <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>stime <span class=\"_ _4\"></span>connesse<span class=\"_ _2ba\"> </span>alle p<span class=\"_ _1\"></span>erdite <span class=\"_ _1\"></span>sui <span class=\"_ _30\"></span>crediti del <span class=\"_ _30\"></span>Gruppo in <span class=\"_ _30\"></span>base al <span class=\"_ _30\"></span>modello <span class=\"_ _30\"></span>introdotto dal <span class=\"_ _30\"></span>principio <span class=\"_ _30\"></span>IFRS 9 <span class=\"_ _30\"></span>delle <span class=\"ff6\">Expected<span class=\"_ _1\"></span> C<span class=\"_ _1\"></span>redit <span class=\"_ _1\"></span>Loss<span class=\"_ _2ba\"> </span></span>(ECL) e la stima dell<span class=\"_ _30\"></span>e <span class=\"_ _4\"></span>parti di ricambi<span class=\"_ _1\"></span>o divenute obs<span class=\"_ _1\"></span>olete e non pi\u00f9 utili<span class=\"_ _1\"></span>zzabili sugli impian<span class=\"_ _1\"></span>ti di riferimento.<span class=\"_ _1\"></span> Il <span class=\"_ _2f\"></span><span class=\"ls0\">m<span class=\"_ _4\"></span>odello <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>valutazione <span class=\"_ _2f\"></span>utilizzato <span class=\"_ _2a\"></span>dal <span class=\"_ _2f\"></span>Gruppo <span class=\"_ _2f\"></span>tiene <span class=\"_ _2f\"></span>conto <span class=\"_ _2f\"></span>del <span class=\"_ _2a\"></span>deteri<span class=\"_ _1\"></span>oramento <span class=\"_ _2f\"></span>del <span class=\"_ _2f\"></span>merito <span class=\"_ _2f\"></span>creditizio <span class=\"_ _2a\"></span>di <span class=\"_ _2f\"></span>un<span class=\"_ _2ba\"> </span></span>paniere di socie<span class=\"_ _1\"></span>t\u00e0 rappresentative<span class=\"_ _1\"></span> del settore del tr<span class=\"_ _1\"></span>asporto aereo. Pur  ri<span class=\"_ _30\"></span>te<span class=\"_ _4\"></span>nendo <span class=\"_ _33\"> </span>congrui <span class=\"_ _33\"> </span>i <span class=\"_ _33\"> </span>fondi <span class=\"_ _33\"> </span>in  arg<span class=\"_ _1\"></span>omento, <span class=\"_ _33\"> </span>l\u2019uso <span class=\"_ _33\"> </span>di <span class=\"_ _33\"> </span>ipotesi <span class=\"_ _33\"> </span>diverse <span class=\"_ _33\"> </span>o  il<span class=\"_ _1\"></span>  ca<span class=\"_ _1\"></span>mbiamento <span class=\"_ _33\"> </span>delle <span class=\"_ _33\"> </span>condizioni<span class=\"_ _2ba\"> </span>economiche potrebb<span class=\"_ _30\"></span>ero<span class=\"_ _4\"></span> riflettersi in<span class=\"_ _1\"></span> variazioni e, quin<span class=\"_ _1\"></span>di, produrre un impatt<span class=\"_ _1\"></span>o sugli utili. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-579": {
   "value": "6.<span class=\"ffb ls0\"> <span class=\"_ _42\"> </span><span class=\"ff3\">Nuovi principi contabili, interpretazioni e modifiche adottate dal Gruppo<span class=\"_ _2ba\"> </span></span></span>I <span class=\"_ _2d\"></span>principi <span class=\"_ _2d\"></span>contabili <span class=\"_ _2d\"></span>adottati<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>per <span class=\"_ _2d\"></span>la <span class=\"_ _2d\"></span>redazione <span class=\"_ _2d\"></span>del <span class=\"_ _2d\"></span>Bilancio <span class=\"_ _2d\"></span>Consolidato<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>al <span class=\"_ _2d\"></span>31 <span class=\"_ _2f\"></span>dice<span class=\"_ _1\"></span>mbre <span class=\"_ _2d\"></span>202<span class=\"_ _4\"></span>3 <span class=\"_ _2d\"></span>sono <span class=\"_ _2d\"></span>conformi <span class=\"_ _2d\"></span>a<span class=\"_ _2ba\"> </span>quelli <span class=\"_ _30\"></span>utilizzati <span class=\"_ _30\"></span>per la <span class=\"_ _30\"></span>redazione <span class=\"_ _30\"></span>del Bilanci<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> <span class=\"_ _1\"></span>Consolidat<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>31 <span class=\"_ _30\"></span>dicembre <span class=\"_ _30\"></span>2022. Le <span class=\"_ _30\"></span>modifiche <span class=\"_ _30\"></span>ed inte<span class=\"_ _1\"></span>rpretazion<span class=\"_ _1\"></span>i<span class=\"_ _2ba\"> </span>che <span class=\"_ _4\"></span>si <span class=\"_ _4\"></span>applicano <span class=\"_ _4\"></span>per la <span class=\"_ _4\"></span>prima <span class=\"_ _4\"></span>volta <span class=\"_ _4\"></span>nel 202<span class=\"_ _4\"></span>3 <span class=\"_ _4\"></span>non <span class=\"_ _4\"></span>hanno prodotto <span class=\"_ _4\"></span>impatti sul <span class=\"_ _4\"></span>Bilancio <span class=\"_ _4\"></span>Consolidato. <span class=\"_ _4\"></span><span class=\"ls10\">Il</span> <span class=\"_ _4\"></span>Gruppo<span class=\"_ _2ba\"> </span>non <span class=\"_ _4\"></span>ha <span class=\"_ _4\"></span>adottato <span class=\"_ _4\"></span>anticipatamente alcun <span class=\"_ _4\"></span>nuovo <span class=\"_ _4\"></span>principio, <span class=\"_ _4\"></span>interpretazi<span class=\"_ _1\"></span>one <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>modifica <span class=\"_ _4\"></span>emesso <span class=\"_ _4\"></span>ma <span class=\"_ _4\"></span>non <span class=\"_ _4\"></span>ancora<span class=\"_ _2ba\"> </span>in vigore. Nuovi <span class=\"_ _73\"> </span>principi<span class=\"_ _1\"></span> <span class=\"_ _73\"> </span>contabili, <span class=\"_ _3c\"> </span>modifiche <span class=\"_ _3c\"> </span>ed <span class=\"_ _73\"> </span>interpretazioni <span class=\"_ _3c\"> </span>che <span class=\"_ _73\"> </span>non <span class=\"_ _3c\"> </span>hanno <span class=\"_ _73\"> </span>prodotto <span class=\"_ _73\"> </span>impatti <span class=\"_ _3c\"> </span>sul <span class=\"_ _3c\"> </span>Bilancio<span class=\"_ _2ba\"> </span>Consolidato del Grupp<span class=\"_ _1\"></span>o Di <span class=\"_ _2d\"></span>seguito <span class=\"_ _2d\"></span>viene <span class=\"_ _2d\"></span>riportato <span class=\"_ _2d\"></span>un <span class=\"_ _2d\"></span>elenco <span class=\"_ _2d\"></span>dei <span class=\"_ _2d\"></span>nuovi <span class=\"_ _2d\"></span>principi <span class=\"_ _2d\"></span>contabili, <span class=\"_ _2d\"></span>modifiche <span class=\"_ _2d\"></span>ed <span class=\"_ _2f\"></span>interpretazi<span class=\"_ _1\"></span>oni <span class=\"_ _2d\"></span>applicabili <span class=\"_ _2d\"></span>al<span class=\"_ _2ba\"> </span>Gruppo, a far data dal <span class=\"_ _1\"></span>1\u00b0 gennaio <span class=\"_ _1\"></span>2023, ed improdut<span class=\"_ _1\"></span>tivi di impatti <span class=\"_ _1\"></span>significativi sul Bilan<span class=\"_ _1\"></span>cio Consolidato:<span class=\"_ _2ba\"> </span>\u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff6\">Amendments to IAS 12 <span class=\"_ _4\"></span>Income Taxes<span class=\"ff3 lsf\">: </span>Deferred <span class=\"_ _4\"></span>Tax related to Assets and L<span class=\"_ _4\"></span>iabilities arising from a <span class=\"_ _4\"></span>Single<span class=\"_ _2ba\"> </span></span></span>Transaction<span class=\"ff3\"> <span class=\"_ _30\"></span><span class=\"ff5\">\u2013<span class=\"ff3\"> </span>e<span class=\"_ _1\"></span>messo <span class=\"_ _1\"></span>il <span class=\"_ _30\"></span>7 mag<span class=\"_ _1\"></span>gio <span class=\"_ _1\"></span>2021, <span class=\"_ _30\"></span>ed om<span class=\"_ _1\"></span>ologato <span class=\"_ _30\"></span>l\u201911 ag<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>sto <span class=\"_ _30\"></span>2022.  <span class=\"_ _30\"></span><span class=\"ff3\">L<span class=\"_ _4\"></span>e <span class=\"_ _30\"></span>modifiche <span class=\"_ _1\"></span>allo <span class=\"_ _1\"></span>IAS <span class=\"_ _30\"></span>12 Imp<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>ste<span class=\"_ _2ba\"> </span></span></span></span>sul <span class=\"_ _4\"></span>reddito <span class=\"_ _4\"></span>restringono <span class=\"_ _4\"></span>l'ambit<span class=\"_ _1\"></span>o <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>applicazione dell'eccezione alla <span class=\"_ _2d\"></span>ril<span class=\"_ _1\"></span>evazione <span class=\"_ _4\"></span>iniziale, in <span class=\"_ _2d\"></span>modo che <span class=\"_ _2d\"></span>non<span class=\"_ _2ba\"> </span>si <span class=\"_ _4\"></span>applichi <span class=\"_ _2d\"></span>pi\u00f9 <span class=\"_ _4\"></span>alle <span class=\"_ _4\"></span>transazioni <span class=\"_ _4\"></span>che <span class=\"_ _2d\"></span>danno o<span class=\"_ _4\"></span>rigine <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>differenze <span class=\"_ _2d\"></span>te<span class=\"_ _1\"></span>mporanee <span class=\"_ _2d\"></span>imponi<span class=\"_ _1\"></span>bili <span class=\"_ _4\"></span>e <span class=\"_ _2d\"></span>deducibili <span class=\"_ _4\"></span>uguali<span class=\"_ _2ba\"> </span>come <span class=\"_ _2f\"></span>il <span class=\"_ _2d\"></span>leasing <span class=\"_ _2d\"></span>e <span class=\"_ _2f\"></span>le <span class=\"_ _2d\"></span>passivit\u00e0 <span class=\"_ _2f\"></span>per <span class=\"_ _2d\"></span>lo <span class=\"_ _2f\"></span>smantellamento. <span class=\"_ _2d\"></span>Le <span class=\"_ _2d\"></span>m<span class=\"_ _4\"></span>odifiche <span class=\"_ _2d\"></span>non <span class=\"_ _2f\"></span>hanno <span class=\"_ _2d\"></span>avuto <span class=\"_ _2d\"></span>alcun <span class=\"_ _2d\"></span>impatto <span class=\"_ _2d\"></span>sul<span class=\"_ _2ba\"> </span>bilancio consolidat<span class=\"_ _1\"></span>o del Gruppo;<span class=\"_ _2ba\"> </span>\u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff6\">Amendments <span class=\"_ _2a\"></span>to <span class=\"_ _2a\"> </span>IAS <span class=\"_ _34\"> </span>8 <span class=\"_ _2a\"></span>Accounting<span class=\"_ _1\"></span> <span class=\"_ _2a\"> </span>P<span class=\"_ _4\"></span>olicies, <span class=\"_ _2a\"></span>Changes <span class=\"_ _2a\"> </span>in <span class=\"_ _2a\"> </span>Accounting <span class=\"_ _2a\"></span>Estimates <span class=\"_ _34\"> </span>and <span class=\"_ _2a\"></span>Errors: <span class=\"_ _2a\"></span>Definition <span class=\"_ _2a\"></span>of<span class=\"_ _2ba\"> </span></span></span>Accounting<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>Estimates  <span class=\"ff5\">\u2013<span class=\"ff3\"> <span class=\"_ _33\"> </span>emesso <span class=\"_ _33\"> </span>il <span class=\"_ _33\"> </span>12 <span class=\"_ _33\"> </span>febbraio <span class=\"_ _33\"> </span>2021 <span class=\"_ _33\"> </span>ed <span class=\"_ _33\"> </span>omologato <span class=\"_ _33\"> </span>il <span class=\"_ _33\"> </span>2 <span class=\"_ _33\"> </span>marzo <span class=\"_ _33\"> </span>2022.  Tali <span class=\"_ _33\"> </span>modifiche<span class=\"_ _2ba\"> </span></span></span>chiariscono <span class=\"_ _2f\"></span>la <span class=\"_ _2a\"></span>distinzione <span class=\"_ _2f\"></span>tra <span class=\"_ _2a\"></span>cambiamenti <span class=\"_ _2f\"></span>nei <span class=\"_ _2a\"></span>princip<span class=\"_ _1\"></span>i <span class=\"_ _2a\"></span>contabili, <span class=\"_ _2f\"></span>cambiamento <span class=\"_ _2f\"></span>nelle <span class=\"_ _2a\"></span>stime <span class=\"_ _2a\"></span>contabili <span class=\"_ _2f\"></span>e<span class=\"_ _2ba\"> </span>correzioni degl<span class=\"_ _1\"></span>i err<span class=\"_ _1\"></span>ori. Seco<span class=\"_ _1\"></span>ndo la nu<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>va defin<span class=\"_ _1\"></span>izione le<span class=\"_ _1\"></span> stim<span class=\"_ _1\"></span>e contabili <span class=\"_ _30\"></span>sono import<span class=\"_ _1\"></span>i monetari <span class=\"_ _30\"></span>soggetti ad<span class=\"_ _2ba\"> </span>incertezza di misurazione,<span class=\"_ _1\"></span> e le <span class=\"_ _4\"></span>entit\u00e0 sviluppano tali stime<span class=\"_ _1\"></span> se i principi contabili richiedono che le voci di<span class=\"_ _2ba\"> </span>bilancio <span class=\"_ _2a\"></span>possano <span class=\"_ _2a\"></span>comportare <span class=\"_ _2a\"></span>incertezza<span class=\"_ _30\"></span> <span class=\"_ _34\"> </span>di <span class=\"_ _2a\"></span>misurazione.<span class=\"_ _30\"></span> <span class=\"_ _34\"> </span>Il <span class=\"_ _2a\"></span>Board <span class=\"_ _2a\"></span>chiarisce <span class=\"_ _2a\"></span>che <span class=\"_ _2a\"></span>un <span class=\"_ _2a\"></span>cambiamento <span class=\"_ _2a\"></span>nella<span class=\"_ _2ba\"> </span>stima <span class=\"_ _2f\"></span>contabile <span class=\"_ _2f\"></span>che <span class=\"_ _2d\"></span>risulta <span class=\"_ _2f\"></span>da <span class=\"_ _2f\"></span>nuove <span class=\"_ _2a\"></span>infor<span class=\"_ _1\"></span>mazioni <span class=\"_ _2f\"></span>o <span class=\"_ _2d\"></span>nuov<span class=\"_ _4\"></span>i <span class=\"_ _2f\"></span>sviluppi <span class=\"_ _2f\"></span>non <span class=\"_ _2f\"></span>\u00e8 <span class=\"_ _2f\"></span>una <span class=\"_ _2f\"></span>correzione <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>un <span class=\"_ _2f\"></span>errore.<span class=\"_ _2ba\"> </span>Inoltre, <span class=\"_ _1\"></span>gli <span class=\"_ _30\"></span>effetti <span class=\"_ _30\"></span>di un <span class=\"_ _30\"></span>cambiament<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>in <span class=\"_ _30\"></span>input <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>una <span class=\"_ _30\"></span>tecnica <span class=\"_ _1\"></span>di <span class=\"_ _30\"></span>misurazione <span class=\"_ _30\"></span>utilizzata <span class=\"_ _30\"></span>per s<span class=\"_ _30\"></span>v<span class=\"_ _4\"></span>iluppare <span class=\"_ _30\"></span>una<span class=\"_ _2ba\"> </span>stima contabile,<span class=\"_ _1\"></span> rappresen<span class=\"_ _1\"></span>tano un cambia<span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>ento di u<span class=\"_ _1\"></span>na stima, se<span class=\"_ _1\"></span> non risultan<span class=\"_ _1\"></span>o dalla correzion<span class=\"_ _1\"></span>e di errori<span class=\"_ _2ba\"> </span>di esercizi precedenti.<span class=\"_ _30\"></span> L<span class=\"_ _4\"></span>e modifiche n<span class=\"_ _1\"></span>on hanno avuto alcu<span class=\"_ _1\"></span>n impatto sul bilancio <span class=\"_ _1\"></span>consolidato del Gruppo.<span class=\"_ _2ba\"> </span>\u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff6\">Amendments to <span class=\"_ _4\"></span>IAS 1<span class=\"_ _4\"></span> Presentation of <span class=\"_ _4\"></span>Financial Statements <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>IFRS Practice Statement 2<span class=\"_ _4\"></span>:<span class=\"_ _4\"></span><span class=\"ff3\"> </span>Disclosure <span class=\"_ _4\"></span>of<span class=\"_ _2ba\"> </span></span></span>Accounting<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Policies<span class=\"ff3\"> <span class=\"_ _30\"></span><span class=\"ff5\">\u2013<span class=\"ff3\"> <span class=\"_ _1\"></span>emesso <span class=\"_ _30\"></span>il <span class=\"_ _30\"></span>12 febb<span class=\"_ _1\"></span>raio <span class=\"_ _30\"></span>2021 <span class=\"_ _30\"></span>ed <span class=\"_ _1\"></span>omologato <span class=\"_ _30\"></span>il <span class=\"_ _30\"></span>2 <span class=\"_ _1\"></span>marzo <span class=\"_ _30\"></span>2022. T<span class=\"_ _30\"></span>ali modifiche<span class=\"_ _30\"></span> fornisc<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>no<span class=\"_ _2ba\"> </span></span></span></span>informazioni <span class=\"_ _1\"></span>ed es<span class=\"ff5\">empi per<span class=\"_ _30\"></span> aiutare le entit\u00e0 ad <span class=\"_ _30\"></span>applicare giudiz<span class=\"_ _1\"></span>i di materialit\u00e0 <span class=\"_ _1\"></span>all\u2019informativa <span class=\"_ _1\"></span>sui princip<span class=\"_ _1\"></span>i<span class=\"_ _2ba\"> </span></span>contabili. <span class=\"_ _29\"> </span>Tali <span class=\"_ _3f\"> </span>modifiche <span class=\"_ _29\"> </span>mirano <span class=\"_ _3f\"> </span>ad <span class=\"_ _3f\"> </span>aiutare <span class=\"_ _3f\"> </span>le <span class=\"_ _29\"> </span>entit\u00e0 <span class=\"_ _3f\"> </span>a <span class=\"_ _3f\"> </span>fornire <span class=\"_ _29\"> </span>informazioni <span class=\"_ _29\"> </span>sui <span class=\"_ _3f\"> </span>principi <span class=\"_ _3f\"> </span>contabili<span class=\"_ _2ba\"> </span>sostituendo  l'obblig<span class=\"_ _1\"></span>o  di  fornire  le  proprie  politiche<span class=\"_ _1\"></span>  contabili  \"significative\"  c<span class=\"_ _1\"></span>on  l'obbligo  di  fornire<span class=\"_ _2ba\"> </span>informativa <span class=\"_ _2f\"></span>sui <span class=\"_ _2f\"></span>propri <span class=\"_ _2f\"></span>principi <span class=\"_ _2a\"></span>contabili <span class=\"_ _2f\"></span>\"materiali\". <span class=\"_ _2d\"></span>Le <span class=\"_ _2a\"></span>modifiche <span class=\"_ _2f\"></span>hanno <span class=\"_ _2f\"></span>unicamente <span class=\"_ _2f\"></span>prodotto <span class=\"_ _2f\"></span>impatti<span class=\"_ _2ba\"> </span>sull\u2019informativa<span class=\"_ _1\"></span> <span class=\"_ _d5\"> </span>del <span class=\"_ _d5\"> </span>bilan<span class=\"_ _1\"></span>cio <span class=\"_ _d5\"> </span>consolidato <span class=\"_ _d6\"> </span>del <span class=\"_ _d5\"> </span>Grup<span class=\"_ _1\"></span>po, <span class=\"_ _d6\"> </span>m<span class=\"_ _4\"></span>a <span class=\"_ _d5\"> </span>non <span class=\"_ _d6\"> </span>sulla <span class=\"_ _d5\"> </span>misuraz<span class=\"_ _1\"></span>ione, <span class=\"_ _d5\"> </span>rilevazione <span class=\"_ _d6\"> </span>o<span class=\"_ _2ba\"> </span>presentazione di qu<span class=\"_ _1\"></span>alsiasi voce nel bilan<span class=\"_ _1\"></span>cio del Gruppo<span class=\"_ _1\"></span>.<span class=\"_ _2ba\"> </span>\u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff6\">Amendment <span class=\"_ _4\"></span>to <span class=\"_ _2d\"></span>IAS <span class=\"_ _2d\"></span>12 <span class=\"_ _4\"></span>Income <span class=\"_ _4\"></span>Taxes: <span class=\"_ _2d\"></span>International <span class=\"_ _4\"></span>Tax <span class=\"_ _2d\"></span>Reform <span class=\"_ _2d\"></span><span class=\"ff9\">\u2013</span> <span class=\"_ _4\"></span>Pillar <span class=\"_ _2d\"></span>Two <span class=\"_ _4\"></span>Model <span class=\"_ _2d\"></span>Rules <span class=\"_ _2d\"></span><span class=\"ff5\">\u2013<span class=\"ff3\"> <span class=\"_ _4\"></span>emesso <span class=\"_ _2d\"></span>il <span class=\"_ _4\"></span>23<span class=\"_ _2ba\"> </span></span></span></span></span>maggio <span class=\"_ _30\"></span>2023 <span class=\"_ _3e\"></span>ed <span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>mologato<span class=\"_ _1\"></span> <span class=\"_ _30\"></span>l\u20198 <span class=\"_ _30\"></span>novembre <span class=\"_ _30\"></span>2023. <span class=\"_ _30\"></span><span class=\"ff3\">Le <span class=\"_ _30\"></span>Pillar <span class=\"_ _30\"></span>Two <span class=\"_ _30\"></span>Global <span class=\"_ _30\"></span>anti-Base <span class=\"_ _30\"></span>Erosion <span class=\"_ _30\"></span>rules <span class=\"_ _3e\"></span>(GloBE <span class=\"_ _30\"></span>o <span class=\"_ _30\"></span>P<span class=\"_ _4\"></span>illar<span class=\"_ _2ba\"> </span></span>Two <span class=\"_ _29\"> </span>Rules), <span class=\"_ _29\"> </span>emanate <span class=\"_ _29\"> </span>dall\u2019OCSE, <span class=\"_ _29\"> </span>rappresentano <span class=\"_ _29\"> </span>la <span class=\"_ _29\"> </span>prima <span class=\"_ _29\"> </span>revisione <span class=\"_ _29\"> </span>sostanziale <span class=\"_ _29\"> </span>delle <span class=\"_ _29\"> </span>norme <span class=\"_ _29\"> </span>fiscali<span class=\"_ _2ba\"> </span>internazionali<span class=\"ls10\">. <span class=\"_ _34\"> </span></span>La <span class=\"_ _33\"> </span>rif<span class=\"_ _1\"></span>orma <span class=\"_ _34\"> </span>ha <span class=\"_ _33\"> </span>introdotto <span class=\"_ _34\"> </span>un <span class=\"_ _34\"> </span>modello <span class=\"_ _34\"> </span>a <span class=\"_ _33\"> </span>due <span class=\"_ _34\"> </span>pilastri <span class=\"_ _33\"> </span>all<span class=\"_ _1\"></span>o <span class=\"_ _34\"> </span>sco<span class=\"_ _4\"></span>po <span class=\"_ _34\"> </span>di <span class=\"_ _33\"> </span>porre<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>un <span class=\"_ _34\"> </span>limite <span class=\"_ _34\"> </span>alla<span class=\"_ _2ba\"> </span>concorrenza fi<span class=\"_ _30\"></span>scale, introd<span class=\"_ _1\"></span>ucendo un\u2019aliqu<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>ta fiscale<span class=\"_ _30\"></span> minima global<span class=\"_ _30\"></span>e del 15<span class=\"_ _1\"></span>% in <span class=\"_ _30\"></span>ciascuna giurisdizione<span class=\"_ _30\"></span> in<span class=\"_ _2ba\"> </span>cui <span class=\"_ _2d\"></span>operano <span class=\"_ _2f\"></span>i <span class=\"_ _2d\"></span>Gruppi <span class=\"_ _2f\"></span>multinazionali, <span class=\"_ _2d\"></span>la <span class=\"_ _2d\"></span>cui <span class=\"_ _2f\"></span>applicazione <span class=\"_ _2d\"></span>\u00e8 <span class=\"_ _2f\"></span>subordinata <span class=\"_ _2f\"></span>al <span class=\"_ _2d\"></span>superamento <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>alcune <span class=\"_ _2d\"></span>soglie<span class=\"_ _2ba\"> </span>quantitative <span class=\"_ _30\"></span>(Ricavi <span class=\"_ _30\"></span>co<span class=\"_ _4\"></span>nsolid<span class=\"_ _1\"></span>ati <span class=\"_ _1\"></span>di <span class=\"_ _30\"></span>Gruppo superiori <span class=\"_ _30\"></span>a <span class=\"_ _30\"></span>750 <span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>ilioni <span class=\"_ _30\"></span>in al<span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>eno <span class=\"_ _1\"></span>due <span class=\"_ _30\"></span>esercizi <span class=\"_ _30\"></span>fiscali negl<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>ultimi<span class=\"_ _2ba\"> </span>quattro anni). La Capogrup<span class=\"_ _1\"></span>po \u00e8 <span class=\"_ _4\"></span>pertant<span class=\"_ _1\"></span>o tenuta al versamento dell\u2019eventuale im<span class=\"_ _1\"></span>posta integr<span class=\"_ _4\"></span><span class=\"ff3\">ativa per le<span class=\"_ _2ba\"> </span></span>controllate che <span class=\"_ _4\"></span>operano <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>giurisdizioni a <span class=\"_ _2d\"></span>bassa tassazione. <span class=\"_ _4\"></span>La <span class=\"_ _4\"></span>stessa <span class=\"_ _4\"></span>rappresenta<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>una <span class=\"_ _4\"></span>imposta <span class=\"_ _4\"></span>corrente<span class=\"_ _2ba\"> </span>nel <span class=\"_ _3f\"> </span>bilancio <span class=\"_ _3c\"> </span>consolidato<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>dell\u2019ultima <span class=\"_ _3f\"> </span>controllante <span class=\"_ _3f\"> </span>del <span class=\"_ _3c\"> </span>Gruppo, <span class=\"_ _3f\"> </span>laddove <span class=\"_ _3f\"> </span>\u00e8 <span class=\"_ _3c\"> </span>stata <span class=\"_ _3f\"> </span>tuttavia <span class=\"_ _3c\"> </span>introdo<span class=\"_ _1\"></span>tta<span class=\"_ _2ba\"> </span>un\u2019eccezione <span class=\"_ _3e\"></span>obbligatoria <span class=\"_ _30\"></span>temporanea <span class=\"_ _30\"></span>alla<span class=\"ff3\"> <span class=\"_ _30\"></span>contabilizzazione <span class=\"_ _3e\"></span>delle <span class=\"_ _30\"></span>imposte <span class=\"_ _30\"></span>differite <span class=\"_ _30\"></span>derivanti <span class=\"_ _30\"></span>dal <span class=\"_ _30\"></span>modello<span class=\"_ _2ba\"> </span></span>Pillar Two ed alcuni <span class=\"_ _1\"></span>obblighi di informati<span class=\"_ _1\"></span>va. Il Gruppo non ha sub<span class=\"_ _1\"></span>ito impatti <span class=\"ff5\">derivanti dall\u2019in<span class=\"_ _1\"></span>troduzione della<span class=\"_ _1\"></span> suddetta modific<span class=\"_ _1\"></span>a.<span class=\"_ _2ba\"> </span></span>Nuovi principi <span class=\"_ _30\"></span>co<span class=\"_ _4\"></span>ntabili, <span class=\"_ _1\"></span>interpretazioni <span class=\"_ _1\"></span>e modifiche <span class=\"_ _1\"></span>efficaci p<span class=\"_ _1\"></span>er periodi <span class=\"_ _1\"></span>successivi <span class=\"_ _1\"></span>al 31 dice<span class=\"_ _1\"></span>mbre 2023 e <span class=\"_ _1\"></span>non<span class=\"_ _2ba\"> </span>adottati dal Gruppo<span class=\"_ _1\"></span> in via anticipata<span class=\"_ _2ba\"> </span>Di <span class=\"_ _2d\"></span>seguito <span class=\"_ _2d\"></span>v<span class=\"_ _4\"></span>iene <span class=\"_ _2d\"></span>riportato <span class=\"_ _2d\"></span>un <span class=\"_ _2d\"></span>elenco <span class=\"_ _2f\"></span>dei <span class=\"_ _2d\"></span>nuovi <span class=\"_ _2f\"></span>principi <span class=\"_ _2d\"></span>contabili, <span class=\"_ _2d\"></span>modifiche <span class=\"_ _2d\"></span>ed <span class=\"_ _2f\"></span>interpretazi<span class=\"_ _1\"></span>oni <span class=\"_ _2f\"></span>che <span class=\"_ _2d\"></span>saranno<span class=\"_ _2ba\"> </span>applicati <span class=\"_ _2f\"></span>dal <span class=\"_ _2a\"></span>Gruppo <span class=\"_ _2a\"></span>negli <span class=\"_ _2f\"></span><span class=\"ff5\">ese<span class=\"_ _4\"></span>rcizi <span class=\"_ _2f\"></span>successivi <span class=\"_ _2a\"></span>all\u2019eserc<span class=\"_ _30\"></span>izio <span class=\"_ _2a\"></span>chiuso <span class=\"_ _2a\"></span>al <span class=\"_ _2a\"></span>31 <span class=\"_ _2a\"></span>dicembre<span class=\"_ _30\"></span> <span class=\"_ _2a\"></span>20<span class=\"_ _4\"></span><span class=\"ff3\">23, <span class=\"_ _2a\"></span>di <span class=\"_ _2a\"></span>cui <span class=\"_ _2a\"></span>il <span class=\"_ _2f\"></span>Gruppo <span class=\"_ _2a\"></span>ne<span class=\"_ _2ba\"> </span></span></span>valuter\u00e0 <span class=\"_ _2d\"></span>la <span class=\"_ _2d\"></span>sussistenza <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>eventuali <span class=\"_ _2d\"></span>impatti <span class=\"_ _2d\"></span>attesi <span class=\"_ _2d\"></span>in <span class=\"_ _2d\"></span>sede <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>prima <span class=\"_ _2d\"></span>adozione<span class=\"_ _4\"></span>, <span class=\"_ _2d\"></span>che <span class=\"_ _2d\"></span>da <span class=\"_ _2d\"></span>valutazioni <span class=\"_ _2d\"></span>preliminari<span class=\"_ _2ba\"> </span>sembrerebbero n<span class=\"_ _1\"></span>on emergere<span class=\"ls11\">: </span>\u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff6\">Amendment <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>IAS <span class=\"_ _4\"></span>1: <span class=\"_ _2d\"></span>Class<span class=\"_ _1\"></span>ification <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>Liabilities <span class=\"_ _4\"></span>as <span class=\"_ _2d\"></span>current<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>or <span class=\"_ _4\"></span>non-current<span class=\"ff3\"> <span class=\"_ _4\"></span><span class=\"ff5\">\u2013</span> <span class=\"_ _2d\"></span>emesso<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>il 2<span class=\"_ _4\"></span>3 <span class=\"_ _4\"></span>gennaio <span class=\"_ _4\"></span>2020,<span class=\"_ _2ba\"> </span></span></span></span>ed <span class=\"_ _4\"></span>omologato <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>19 <span class=\"_ _4\"></span>dicembre 2023. <span class=\"_ _2d\"></span>Con <span class=\"_ _4\"></span>tale <span class=\"_ _4\"></span>modifica lo<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>IASB <span class=\"_ _4\"></span>ha <span class=\"_ _4\"></span>pubblicato <span class=\"_ _4\"></span>delle <span class=\"_ _4\"></span>modifiche <span class=\"_ _4\"></span>ai <span class=\"_ _4\"></span>paragrafi<span class=\"_ _2ba\"> </span>da 69 a <span class=\"_ _1\"></span>76 dello IAS <span class=\"_ _30\"></span>1 per specificare i <span class=\"_ _30\"></span>requisiti necessari <span class=\"_ _1\"></span>per classificare le <span class=\"_ _30\"></span>passivit\u00e0 come c<span class=\"_ _1\"></span>orrenti o n<span class=\"_ _1\"></span>on<span class=\"_ _2ba\"> </span>correnti. <span class=\"_ _2d\"></span>Le <span class=\"_ _2d\"></span>modifiche <span class=\"_ _2d\"></span>chiariscono <span class=\"_ _2d\"></span>cosa <span class=\"_ _2d\"></span>si <span class=\"_ _2d\"></span>intende <span class=\"_ _2d\"></span>per <span class=\"_ _2f\"></span>diritto <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>postergazio<span class=\"_ _4\"></span>ne <span class=\"_ _2d\"></span>della <span class=\"_ _2d\"></span>scadenza, <span class=\"_ _2d\"></span>che <span class=\"_ _2d\"></span>tale<span class=\"_ _2ba\"> </span>diritto deve esistere alla<span class=\"_ _1\"></span> chiusura dell\u2019esercizio, e<span class=\"_ _1\"></span> che la classificazione non \u00e8 impat<span class=\"ff3\">tata dalla probabilit\u00e0<span class=\"_ _2ba\"> </span></span>con <span class=\"_ _2d\"></span>cui <span class=\"_ _2d\"></span>l\u2019entit\u00e0 <span class=\"_ _2d\"></span>eserciter\u00e0 <span class=\"_ _2d\"></span>il <span class=\"_ _2d\"></span>proprio <span class=\"_ _2d\"></span>diritto <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>postergazione. <span class=\"_ _4\"></span>Viene <span class=\"_ _2f\"></span>infine <span class=\"_ _2d\"></span>chiarit<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span>che <span class=\"_ _2d\"></span>solamente <span class=\"_ _2d\"></span>se <span class=\"_ _2d\"></span>un<span class=\"_ _2ba\"> </span>derivato implicit<span class=\"_ _1\"></span>o in una pa<span class=\"_ _1\"></span>ssivit\u00e0 convertibile <span class=\"_ _1\"></span>\u00e8 esso stess<span class=\"_ _1\"></span>o uno strumento di cap<span class=\"_ _30\"></span>itale, la scadenza dell<span class=\"_ _1\"></span>a<span class=\"_ _2ba\"> </span>passivit\u00e0 <span class=\"_ _4\"></span>non <span class=\"_ _2d\"></span>ha <span class=\"_ _2d\"></span>impatto<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>sulla <span class=\"_ _4\"></span>sua <span class=\"_ _2d\"></span>classificazione. <span class=\"_ _4\"></span>In <span class=\"_ _4\"></span>data <span class=\"_ _2d\"></span>31 <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ttobre <span class=\"_ _4\"></span>2022 <span class=\"_ _2d\"></span>\u00e8 <span class=\"_ _4\"></span>stato <span class=\"_ _2d\"></span>altres\u00ec <span class=\"_ _2d\"></span>pubblicat<span class=\"_ _30\"></span>o <span class=\"_ _2d\"></span>un<span class=\"_ _2ba\"> </span>ulteriore <span class=\"_ _2f\"></span>amendment <span class=\"_ _2a\"></span>allo <span class=\"_ _2f\"></span>IAS <span class=\"_ _2a\"></span>1, <span class=\"_ _2f\"></span>ovvero <span class=\"_ _34\"></span><span class=\"ff6\">Non-cu<span class=\"_ _1\"></span>rrent <span class=\"_ _2f\"></span>Liabilities <span class=\"_ _2a\"></span>with <span class=\"_ _2f\"></span>Covenants, <span class=\"_ _2a\"></span><span class=\"ff5\">secondo <span class=\"_ _2a\"></span>cui <span class=\"_ _2f\"></span>un\u2019entit\u00e0<span class=\"_ _2ba\"> </span></span></span>classifica <span class=\"_ _2a\"></span>il <span class=\"_ _2a\"></span>proprio<span class=\"_ _1\"></span> <span class=\"_ _2a\"></span>debito <span class=\"_ _2f\"></span>come <span class=\"_ _2a\"></span>non <span class=\"_ _2a\"></span>corrente <span class=\"_ _2f\"></span>so<span class=\"_ _4\"></span>lo <span class=\"_ _2f\"></span>se <span class=\"_ _2a\"></span>pu\u00f2 <span class=\"_ _2a\"></span>evitare <span class=\"_ _2a\"></span>di <span class=\"_ _2f\"></span>estinguere <span class=\"_ _2a\"></span>il <span class=\"_ _2a\"></span>debito <span class=\"_ _2a\"></span>n<span class=\"_ _1\"></span>ei <span class=\"_ _2a\"></span>12 <span class=\"_ _2a\"></span>mesi<span class=\"_ _2ba\"> </span>successivi <span class=\"_ _29\"> </span>alla <span class=\"_ _29\"> </span>data <span class=\"_ _29\"> </span>di <span class=\"_ _3f\"> </span>bilancio. <span class=\"_ _29\"> </span>Spesso <span class=\"_ _29\"> </span>la <span class=\"_ _29\"> </span>capacit\u00e0 <span class=\"_ _29\"> </span>di <span class=\"_ _29\"> </span>un\u2019entit\u00e0 <span class=\"_ _29\"> </span>di <span class=\"_ _3f\"> </span>produrre<span class=\"_ _1\"></span> <span class=\"_ _29\"> </span>tale <span class=\"_ _3f\"> </span>classificazione <span class=\"_ _29\"> </span>\u00e8<span class=\"_ _2ba\"> </span>subordinata al <span class=\"_ _1\"></span>rispetto <span class=\"_ _1\"></span>di talun<span class=\"_ _1\"></span>e clausole, cd.<span class=\"_ _1\"></span> <span class=\"ff6\">covenan<span class=\"_ _30\"></span>ts<span class=\"_ _4\"></span><span class=\"ff3\">. La <span class=\"_ _1\"></span>modifica in <span class=\"_ _30\"></span>oggetto specifica che<span class=\"_ _30\"></span> i covenants<span class=\"_ _2ba\"> </span></span></span>da <span class=\"_ _4\"></span>rispettare <span class=\"_ _4\"></span>dopo <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>data <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>bilancio <span class=\"_ _2d\"></span>non incidono <span class=\"_ _4\"></span>sulla <span class=\"_ _4\"></span>classificazione <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>debito <span class=\"_ _4\"></span>come <span class=\"_ _4\"></span>corrente <span class=\"_ _4\"></span>o <span class=\"_ _2d\"></span>n<span class=\"_ _1\"></span>on<span class=\"_ _2ba\"> </span>corrente, <span class=\"_ _4\"></span>quanto <span class=\"_ _2d\"></span>piutt<span class=\"_ _1\"></span>osto <span class=\"_ _4\"></span>si <span class=\"_ _2d\"></span>rende <span class=\"_ _4\"></span>necessaria <span class=\"_ _4\"></span>adeguata <span class=\"_ _4\"></span>informativa <span class=\"_ _4\"></span>nell\u2019<span class=\"ff3\">ambito <span class=\"_ _2d\"></span>delle <span class=\"_ _4\"></span>note <span class=\"_ _4\"></span>esplicative.<span class=\"_ _2ba\"> </span></span>Le suddette modifi<span class=\"_ _1\"></span>che al prin<span class=\"_ _1\"></span>cipio saranno applicabili <span class=\"_ _30\"></span>a partire dal 1\u00b0 gennaio 2024.<span class=\"_ _2ba\"> </span>\u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff6\">Amendment <span class=\"_ _1\"></span>to IFR<span class=\"_ _1\"></span>S 16 <span class=\"_ _30\"></span>Leases: Lease <span class=\"_ _30\"></span>Liability <span class=\"_ _1\"></span>in a<span class=\"_ _1\"></span> Sale <span class=\"_ _30\"></span>and Lease <span class=\"_ _1\"></span>Back <span class=\"ff5\">\u2013<span class=\"ff3\"> <span class=\"_ _30\"></span>emesso il <span class=\"_ _30\"></span>22 settembre <span class=\"_ _30\"></span>2022, ed<span class=\"_ _2ba\"> </span></span></span></span></span>omologato <span class=\"_ _29\"> </span>il <span class=\"_ _3c\"> </span>20 <span class=\"_ _3f\"> </span>novembre <span class=\"_ _29\"> </span>2023. <span class=\"_ _3c\"> </span>Tali <span class=\"_ _3f\"> </span>modifiche <span class=\"_ _3f\"> </span>richiedono <span class=\"_ _3f\"> </span>a <span class=\"_ _3f\"> </span>un <span class=\"_ _3c\"> </span>locatari<span class=\"_ _1\"></span>o-venditore <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>v<span class=\"_ _4\"></span>alutare<span class=\"_ _2ba\"> </span>successivamente<span class=\"_ _1\"></span> la <span class=\"_ _1\"></span>passivit\u00e0 <span class=\"_ _1\"></span>derivante <span class=\"_ _1\"></span>da una <span class=\"_ _1\"></span>retroloc<span class=\"_ _30\"></span>azione in mod<span class=\"_ _1\"></span>o tale d<span class=\"_ _1\"></span>a non<span class=\"_ _1\"></span> rile<span class=\"_ _1\"></span>vare alcun <span class=\"_ _1\"></span>importo<span class=\"_ _2ba\"> </span>dell\u2019utile <span class=\"_ _2a\"></span>o <span class=\"_ _34\"> </span>della <span class=\"_ _2a\"></span>perdita <span class=\"_ _2a\"></span>riferita <span class=\"_ _2a\"></span>al <span class=\"_ _34\"> </span>diritto <span class=\"_ _2a\"></span>di <span class=\"_ _34\"> </span>utilizzo <span class=\"_ _2a\"></span>mantenuto. <span class=\"_ _2a\"></span>I <span class=\"_ _34\"> </span>nuovi <span class=\"_ _2a\"></span>requisiti <span class=\"_ _2a\"></span>n<span class=\"_ _4\"></span><span class=\"ff3\">on <span class=\"_ _34\"></span>i<span class=\"_ _1\"></span>mpediscono <span class=\"_ _2a\"></span>al<span class=\"_ _2ba\"> </span></span>venditore <span class=\"_ _2a\"></span>di <span class=\"_ _34\"></span>rilevare <span class=\"_ _2a\"></span>a <span class=\"_ _2a\"></span>conto <span class=\"_ _2a\"></span>economico <span class=\"_ _2a\"></span>eventuali <span class=\"_ _2a\"></span>utili <span class=\"_ _34\"></span>o <span class=\"_ _2a\"></span>perdite <span class=\"_ _34\"></span>rel<span class=\"_ _1\"></span>ativi <span class=\"_ _2a\"></span>alla <span class=\"_ _34\"></span>risoluzione <span class=\"_ _2a\"></span>parziale <span class=\"_ _2a\"></span>e/<span class=\"ls63\">o<span class=\"_ _2ba\"> </span></span>integrale <span class=\"_ _37\"> </span>di <span class=\"_ _37\"> </span>un <span class=\"_ _37\"> </span>lease. <span class=\"_ _37\"> </span>L\u2019emendament<span class=\"_ _1\"></span>o <span class=\"_ _37\"> </span>al <span class=\"_ _29\"> </span>principi<span class=\"_ _30\"></span>o <span class=\"_ _29\"> </span>non <span class=\"_ _37\"> </span>prescrive <span class=\"_ _37\"> </span>tuttavia <span class=\"_ _37\"> </span>specifici  requisiti <span class=\"_ _37\"> </span>per <span class=\"_ _37\"> </span>la<span class=\"_ _2ba\"> </span>misurazione di <span class=\"_ _2d\"></span>una passivit\u00e0 <span class=\"_ _4\"></span>da <span class=\"_ _4\"></span>leasing <span class=\"_ _4\"></span>derivante da <span class=\"_ _4\"></span>una <span class=\"_ _4\"></span>retrolocazione. <span class=\"_ _4\"></span>L\u2019entit\u00e0 dov<span class=\"_ _4\"></span>r\u00e0 <span class=\"_ _4\"></span>dunque definire<span class=\"_ _2ba\"> </span>un <span class=\"_ _30\"></span>accounting <span class=\"_ _30\"></span>policy <span class=\"_ _30\"></span>ai <span class=\"_ _30\"></span>sensi <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>IAS <span class=\"_ _30\"></span>8 <span class=\"_ _30\"></span>per <span class=\"_ _30\"></span>la <span class=\"_ _30\"></span>modalit\u00e0 <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>misurazione <span class=\"_ _30\"></span>della <span class=\"_ _30\"></span>passivit\u00e0.<span class=\"_ _30\"></span>  <span class=\"_ _3e\"></span>Le <span class=\"_ _1\"></span>suddette <span class=\"_ _3e\"></span>modifiche<span class=\"_ _2ba\"> </span>saranno applicabili, a par<span class=\"_ _30\"></span>tire dal 1\u00b0 gennaio 202<span class=\"_ _1\"></span>4.<span class=\"_ _2ba\"> </span>\u25aa<span class=\"ffb\"> <span class=\"_ _13d\"> </span><span class=\"ff6 fs4\">Amendment <span class=\"_ _2f\"></span>to <span class=\"_ _2a\"></span>IAS <span class=\"_ _2a\"></span>7 <span class=\"_ _2f\"></span>Statements <span class=\"_ _2a\"></span>of <span class=\"_ _2f\"></span>Cash <span class=\"_ _2a\"></span>Flows <span class=\"_ _2f\"></span>and <span class=\"_ _2a\"></span>IFRS <span class=\"_ _2a\"></span>7 <span class=\"_ _2f\"></span>Financial <span class=\"_ _2f\"></span>Instr<span class=\"_ _4\"></span>uments: <span class=\"_ _2f\"></span>Diclosures: <span class=\"_ _2f\"></span>Supplier<span class=\"_ _2ba\"> </span></span></span>Finance <span class=\"_ _1\"></span>Arrangements <span class=\"ff5\">\u2013<span class=\"ff3\"> <span class=\"_ _30\"></span>emesso il 25<span class=\"_ _1\"></span> maggio <span class=\"_ _1\"></span>2023, i<span class=\"_ _1\"></span>n attesa di <span class=\"_ _30\"></span>omologazione. Le modifiche <span class=\"_ _30\"></span>riguardano i<span class=\"_ _2ba\"> </span></span></span>requisiti <span class=\"_ _34\"> </span>di <span class=\"_ _33\"> </span>infor<span class=\"_ _1\"></span>mativa <span class=\"_ _34\"> </span>riferiti <span class=\"_ _33\"> </span>agli<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>acc<span class=\"_ _1\"></span>ordi <span class=\"_ _33\"> </span>di <span class=\"_ _34\"> </span>reverse <span class=\"_ _34\"> </span>factoring, <span class=\"_ _34\"> </span>richiedendo <span class=\"_ _34\"> </span>indicazione <span class=\"_ _34\"> </span>di <span class=\"_ _34\"> </span>te<span class=\"_ _4\"></span>rmini <span class=\"_ _34\"> </span>e<span class=\"_ _2ba\"> </span>condizioni <span class=\"_ _30\"></span>relativi <span class=\"_ _30\"></span>a <span class=\"_ _30\"></span>tali <span class=\"_ _1\"></span>accordi, <span class=\"_ _30\"></span>gli <span class=\"_ _30\"></span>importi <span class=\"_ _30\"></span>delle <span class=\"_ _30\"></span>passivit\u00e0 <span class=\"_ _1\"></span>coperte <span class=\"_ _30\"></span>da <span class=\"_ _30\"></span>tali <span class=\"_ _30\"></span>accordi <span class=\"_ _30\"></span>ed <span class=\"_ _1\"></span>indicazione <span class=\"_ _30\"></span>della <span class=\"_ _30\"></span>voce<span class=\"_ _2ba\"> </span>di passivit\u00e0 in cui s<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>no esposte le <span class=\"_ _1\"></span>stesse nello stat<span class=\"_ _1\"></span>o patrimoniale e altr<span class=\"_ _1\"></span>e informazioni.<span class=\"_ _1\"></span> L<span class=\"_ _4\"></span>e modifiche son<span class=\"_ _1\"></span>o<span class=\"_ _2ba\"> </span>efficaci per gli es<span class=\"_ _1\"></span>ercizi che han<span class=\"_ _1\"></span>no inizio dal 1\u00b0 gennaio<span class=\"_ _1\"></span> 2024, previa omol<span class=\"_ _1\"></span>ogazione. \u25aa<span class=\"ffb\"> <span class=\"_ _13d\"> </span><span class=\"ff6 fs4\">Amendment <span class=\"_ _3e\"></span>to <span class=\"_ _30\"></span>IAS <span class=\"_ _30\"></span>21 <span class=\"_ _30\"></span>The <span class=\"_ _30\"></span>effects <span class=\"_ _30\"></span>of <span class=\"_ _30\"></span>Changes <span class=\"_ _3e\"></span>in <span class=\"_ _30\"></span>Foreign <span class=\"_ _3e\"></span>Exchange <span class=\"_ _30\"></span>Rates: <span class=\"_ _30\"></span>Lack <span class=\"_ _30\"></span>of <span class=\"_ _30\"></span>Exchangeab<span class=\"_ _1\"></span>ility <span class=\"_ _30\"></span><span class=\"ff5\">\u2013<span class=\"ff3\"> <span class=\"_ _30\"></span>emesso<span class=\"_ _2ba\"> </span></span></span></span></span>il <span class=\"_ _34\"></span>15 <span class=\"_ _2a\"></span>agosto <span class=\"_ _34\"></span>2023, <span class=\"_ _2a\"></span>in <span class=\"_ _34\"> </span>attesa <span class=\"_ _2a\"></span>di <span class=\"_ _34\"></span>omologazion<span class=\"_ _30\"></span>e. <span class=\"_ _33\"> </span><span class=\"ff5\">L\u2019eme<span class=\"_ _30\"></span>ndamento <span class=\"_ _34\"> </span>chiarisce <span class=\"_ _2a\"></span>quando <span class=\"_ _34\"> </span>una <span class=\"_ _2a\"></span>valuta <span class=\"_ _34\"> </span>non <span class=\"_ _34\"></span>pu<span class=\"_ _1\"></span>\u00f2<span class=\"_ _2ba\"> </span></span>essere <span class=\"_ _30\"></span>convertita <span class=\"_ _3e\"></span>in <span class=\"_ _30\"></span>un\u2019altra, <span class=\"_ _30\"></span>come <span class=\"_ _30\"></span>stimare <span class=\"_ _3e\"></span>il <span class=\"_ _30\"></span>tasso <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>cambio <span class=\"_ _30\"></span>e <span class=\"_ _30\"></span>l\u2019informativa <span class=\"_ _30\"></span>da <span class=\"_ _30\"></span>fornire <span class=\"_ _30\"></span>in <span class=\"_ _30\"></span>nota <span class=\"_ _3e\"></span>integrativa.<span class=\"_ _2ba\"> </span>La modifica entra<span class=\"_ _1\"></span> in vigore dal 1\u00b0 gennai<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> 2025.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-580": {
   "value": "7.<span class=\"ffb ls0\"> <span class=\"_ _42\"> </span><span class=\"ff3\">Attivit\u00e0 materiali<span class=\"_ _2ba\"> </span></span></span>Di <span class=\"_ _34\"></span>seguito <span class=\"_ _2a\"></span>\u00e8 <span class=\"_ _34\"> </span>riportata <span class=\"_ _2a\"></span>la <span class=\"_ _34\"> </span>tabella <span class=\"_ _2a\"></span>di <span class=\"_ _34\"> </span>movimentazi<span class=\"_ _1\"></span>one <span class=\"_ _34\"></span>delle <span class=\"_ _2a\"></span>attivit\u00e0 <span class=\"_ _2a\"></span>m<span class=\"_ _4\"></span>ateriali <span class=\"_ _2a\"></span>al <span class=\"_ _34\"></span>31 <span class=\"_ _34\"></span>dice<span class=\"_ _1\"></span>mbre <span class=\"_ _34\"></span>2023 <span class=\"_ _34\"> </span>rispetto<span class=\"_ _2ba\"> </span>all\u2019esercizio prec<span class=\"_ _1\"></span>edente:<span class=\"_ _2ba\"> </span>Le <span class=\"_ _2f\"></span>attivit\u00e0 <span class=\"_ _2d\"></span>materiali <span class=\"_ _2f\"></span>registran<span class=\"_ _1\"></span>o <span class=\"_ _2f\"></span>nell\u2019esercizio <span class=\"_ _2d\"></span>una <span class=\"_ _2f\"></span>variazione <span class=\"_ _2f\"></span>netta <span class=\"_ _2d\"></span>negativa <span class=\"_ _2f\"></span>di <span class=\"_ _2a\"></span><span class=\"ff3 ls17\">28<span class=\"ls0\">.856 <span class=\"_ _2f\"></span>migliaia <span class=\"_ _2f\"></span>di <span class=\"_ _2d\"></span>euro <span class=\"_ _2f\"></span>per <span class=\"_ _2f\"></span>i<span class=\"_ _2ba\"> </span></span></span>seguenti eventi: \u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff5\">gli amm<span class=\"_ _1\"></span>ortamenti d<span class=\"_ _1\"></span>i comp<span class=\"_ _30\"></span>et<span class=\"_ _4\"></span>enza d<span class=\"_ _1\"></span>ell\u2019esercizio <span class=\"_ _30\"></span>per 11<span class=\"ff3\">0.698 migli<span class=\"_ _1\"></span>aia di<span class=\"_ _30\"></span> euro (112.<span class=\"_ _1\"></span>442 migliaia<span class=\"_ _30\"></span> di euro <span class=\"_ _30\"></span>nel<span class=\"_ _2ba\"> </span></span></span></span>2022<span class=\"ls3c\">);<span class=\"_ _2ba\"> </span></span>\u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff3\">gli <span class=\"_ _2d\"></span>incrementi <span class=\"_ _4\"></span>delle <span class=\"_ _2d\"></span>attivit\u00e0 <span class=\"_ _2d\"></span>materiali <span class=\"_ _2d\"></span>per <span class=\"_ _4\"></span>complessivi <span class=\"_ _2d\"></span>1<span class=\"ls17\">27<span class=\"_ _4\"></span></span>.684 <span class=\"_ _2d\"></span>migliaia <span class=\"_ _2d\"></span>di <span class=\"_ _4\"></span>euro, <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>cui <span class=\"_ _2d\"></span><span class=\"ls4\">43</span>.858 <span class=\"_ _2d\"></span>migliaia <span class=\"_ _2d\"></span>di<span class=\"_ _2ba\"> </span></span></span>euro rif<span class=\"_ _30\"></span>eriti ad <span class=\"_ _30\"></span>investimenti, <span class=\"_ _1\"></span>nelle <span class=\"_ _1\"></span>diverse <span class=\"_ _30\"></span>categorie, <span class=\"ff5\">u<span class=\"_ _1\"></span>ltimati <span class=\"_ _30\"></span>ed entrati<span class=\"_ _1\"></span> in <span class=\"_ _30\"></span>uso nel<span class=\"_ _30\"></span> corso <span class=\"_ _1\"></span>dell\u2019esercizi<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>. T<span class=\"_ _1\"></span>ra<span class=\"_ _2ba\"> </span></span>questi si <span class=\"_ _4\"></span>evidenziano: i) <span class=\"_ _4\"></span><span class=\"ff5\">l\u2019imple<span class=\"_ _1\"></span>mentazione del <span class=\"_ _4\"></span>sistema di Arrival <span class=\"_ _4\"></span>Management (AMAN) <span class=\"_ _4\"></span><span class=\"ff3\">tool di <span class=\"_ _4\"></span>supporto<span class=\"_ _2ba\"> </span></span></span>decisionale <span class=\"_ _30\"></span>per <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>controllori<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _30\"></span>v<span class=\"_ _4\"></span>olo <span class=\"_ _30\"></span>che per<span class=\"_ _1\"></span>mette <span class=\"ff5\">l\u2019in<span class=\"_ _1\"></span>dividuazione <span class=\"_ _30\"></span>e g<span class=\"_ _30\"></span>estione effici<span class=\"_ _30\"></span>ente della <span class=\"_ _30\"></span><span class=\"ff3\">sequenza <span class=\"_ _30\"></span>dei<span class=\"_ _2ba\"> </span></span></span>voli in arrivo ad uno o pi\u00f9 aeroporti, tramit<span class=\"_ _1\"></span>e il quale vengono calcolati i tempi di arrivo <span class=\"_ _1\"></span>ottimale dei voli,<span class=\"_ _2ba\"> </span>riducendo <span class=\"_ _30\"></span>la <span class=\"_ _1\"></span>lunghezza <span class=\"_ _30\"></span>delle <span class=\"_ _30\"></span>traiettorie <span class=\"_ _30\"></span>e <span class=\"_ _30\"></span>il ri<span class=\"_ _1\"></span>tardo <span class=\"_ _30\"></span>di ci<span class=\"_ _30\"></span>ascun v<span class=\"_ _1\"></span>olo <span class=\"_ _1\"></span>secondo <span class=\"_ _30\"></span>criteri <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>Flight/Flue <span class=\"_ _30\"></span>Efficiency<span class=\"lsb\">.<span class=\"_ _2ba\"> </span></span>Tale <span class=\"_ _2f\"></span>sistema <span class=\"_ _2f\"></span>\u00e8 <span class=\"_ _2a\"></span>stato <span class=\"_ _2f\"></span>imple<span class=\"_ _1\"></span>mentato <span class=\"_ _2a\"></span><span class=\"ff5\">nella <span class=\"_ _2f\"></span>sala <span class=\"_ _2f\"></span>operativa <span class=\"_ _2f\"></span>dell\u2019ACC <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>Milano <span class=\"_ _2f\"></span>per <span class=\"_ _2a\"></span>la <span class=\"_ _2d\"></span>gestione <span class=\"_ _2f\"></span>ottimizzata<span class=\"_ _2ba\"> </span></span>delle <span class=\"_ _30\"></span>sequenze <span class=\"_ _30\"></span>dei <span class=\"_ _30\"></span>voli <span class=\"_ _30\"></span>in <span class=\"_ _30\"></span>arrivo <span class=\"_ _1\"></span>agli <span class=\"_ _30\"></span>aeroporti <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>Milano <span class=\"_ _30\"></span>Malpensa, <span class=\"_ _3e\"></span>M<span class=\"_ _4\"></span>ilano <span class=\"_ _30\"></span>Linate <span class=\"_ _30\"></span>e <span class=\"_ _30\"></span>Bergamo <span class=\"_ _30\"></span>Orio <span class=\"_ _30\"></span>al <span class=\"_ _1\"></span>Serio;<span class=\"_ _2ba\"> </span>ii) <span class=\"_ _2a\"></span><span class=\"ff5 lsa\">l\u2019</span>integrazione <span class=\"_ _2f\"></span>del <span class=\"_ _2a\"></span>tool <span class=\"_ _2f\"></span>AMAN <span class=\"_ _2a\"></span>nel <span class=\"_ _2a\"></span>sistema <span class=\"_ _2a\"></span>SATCAS, <span class=\"_ _2f\"></span>il <span class=\"_ _2a\"></span>sistema <span class=\"_ _2f\"></span>A<span class=\"_ _4\"></span>TM <span class=\"_ _2a\"></span>(Air <span class=\"_ _2a\"></span>Traffic<span class=\"_ _1\"></span> <span class=\"_ _2a\"></span>Management) <span class=\"_ _2a\"></span>legacy<span class=\"_ _2ba\"> </span>utilizzato <span class=\"_ _4\"></span>nelle <span class=\"_ _2d\"></span>sale <span class=\"_ _4\"></span>operative <span class=\"_ _2d\"></span>degli <span class=\"_ _4\"></span>ACC <span class=\"_ _2d\"></span>per <span class=\"_ _4\"></span>il <span class=\"_ _2d\"></span>controllo <span class=\"_ _4\"></span>del <span class=\"_ _2d\"></span>traffico <span class=\"_ _4\"></span>aereo <span class=\"_ _2d\"></span>in <span class=\"_ _4\"></span>rotta <span class=\"_ _4\"></span>e <span class=\"_ _2d\"></span>in <span class=\"_ _4\"></span>avv<span class=\"_ _4\"></span>icinament<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span>ai<span class=\"_ _2ba\"> </span>principali <span class=\"_ _3c\"> </span>aero<span class=\"_ _4\"></span>porti <span class=\"_ _3c\"> </span>nazionali<span class=\"lsf\">; <span class=\"_ _73\"> </span></span>iii) <span class=\"_ _3b\"> </span>la <span class=\"_ _73\"> </span>realizzazion<span class=\"_ _1\"></span>e <span class=\"_ _73\"> </span>ed <span class=\"_ _3b\"> </span>implementazion<span class=\"_ _1\"></span>e <span class=\"_ _3b\"> </span>del <span class=\"_ _3c\"> </span>Tactical <span class=\"_ _73\"> </span>Control <span class=\"_ _73\"> </span>Tool<span class=\"_ _2ba\"> </span>Automatico <span class=\"_ _33\"> </span>(TCTA), <span class=\"_ _34\"> </span>che <span class=\"_ _33\"> </span>rappresenta <span class=\"_ _34\"> </span>un <span class=\"_ _33\"> </span>ulteriore <span class=\"_ _33\"> </span>su<span class=\"_ _1\"></span>pporto <span class=\"_ _33\"> </span>tecnologic<span class=\"_ _1\"></span>o  utili<span class=\"_ _1\"></span>zzato <span class=\"_ _33\"> </span>dai <span class=\"_ _34\"> </span>Controllori <span class=\"_ _33\"> </span>del<span class=\"_ _2ba\"> </span>Traffico <span class=\"_ _2d\"></span>Aereo <span class=\"_ _2f\"></span>che <span class=\"_ _2d\"></span>operano <span class=\"_ _2d\"></span>negli <span class=\"_ _2f\"></span>ACC <span class=\"_ _2f\"></span>per <span class=\"_ _2d\"></span>la <span class=\"_ _2f\"></span>prevenzione <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>potenziali <span class=\"_ _2d\"></span>conflitti <span class=\"_ _2d\"></span>tra <span class=\"_ _2d\"></span>i <span class=\"_ _2f\"></span>voli <span class=\"_ _2d\"></span>operanti <span class=\"_ _2f\"></span>nello<span class=\"_ _2ba\"> </span>spazio <span class=\"_ _4\"></span>aereo <span class=\"_ _4\"></span>gestito dalla <span class=\"_ _4\"></span>Capogruppo<span class=\"ff5\">, <span class=\"_ _4\"></span>supportandone <span class=\"_ _4\"></span>l\u2019individuazione automatica <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>classificandoli <span class=\"_ _4\"></span>per<span class=\"_ _2ba\"> </span></span>livelli di urgenza. Tale <span class=\"_ _1\"></span>sistema \u00e8 entrato in us<span class=\"_ _1\"></span>o nel<span class=\"ff5\">l\u2019esercizio precedent<span class=\"_ _30\"></span>e <span class=\"_ _4\"></span>per <span class=\"ff3\">gli ACC di Padova, Bri<span class=\"_ _1\"></span>ndisi e<span class=\"_ _2ba\"> </span></span></span>Milano<span class=\"ff5\">, nel <span class=\"_ _30\"></span>2<span class=\"_ _4\"></span>023 \u00e8 <span class=\"_ _1\"></span>stato im<span class=\"_ _1\"></span>plementato press<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> l\u2019ACC d<span class=\"_ _1\"></span>i Roma<span class=\"ff3 lsf\">; <span class=\"ls0\">iv) <span class=\"_ _1\"></span>il sistema di <span class=\"_ _30\"></span>monitoraggio centralizzat<span class=\"_ _30\"></span>o<span class=\"_ _2ba\"> </span></span></span></span>de<span class=\"lsa\">l <span class=\"_ _37\"> </span><span class=\"ls0\">sistema <span class=\"_ _37\"> </span>meteo <span class=\"_ _37\"> </span>aeroportuale <span class=\"_ _37\"> </span>E-AWOS <span class=\"_ _37\"> </span>(Automatic  Weather <span class=\"_ _37\"> </span>Observation  System)<span class=\"lsf\">; <span class=\"_ _37\"> </span></span>v) <span class=\"_ _29\"> </span>i <span class=\"_ _37\"> </span>lavori <span class=\"_ _37\"> </span>di<span class=\"_ _2ba\"> </span></span></span>predisposizione <span class=\"_ _d5\"> </span>dello <span class=\"_ _38\"> </span>spazio <span class=\"_ _38\"> </span>fisico <span class=\"_ _d5\"> </span>che <span class=\"_ _38\"> </span>ospiter\u00e0 <span class=\"_ _38\"> </span>le <span class=\"_ _38\"> </span>torri <span class=\"_ _38\"> </span>remote <span class=\"_ _d5\"> </span>press<span class=\"ff5\">o <span class=\"_ _38\"> </span>l\u2019ACC <span class=\"_ _38\"> </span>di <span class=\"_ _38\"> </span>Brindisi</span><span class=\"ls11\">; <span class=\"_ _38\"> </span></span>vi)<span class=\"_ _2ba\"> </span>l\u2019ammodernamento  d<span class=\"_ _1\"></span>ell\u2019attuale  sistema  per  la  gesti<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>ne  della  connettivit\u00e0  sat<span class=\"_ _1\"></span>ellitare  su  diversi  siti<span class=\"_ _2ba\"> </span>Terreni e<span class=\"_ _2ba\"> </span>fabbricati<span class=\"_ _2ba\"> </span>Im<span class=\"_ _1\"></span>pian<span class=\"_ _4\"></span>ti e<span class=\"_ _2ba\"> </span>macc<span class=\"_ _30\"></span>h<span class=\"_ _4\"></span>inari<span class=\"_ _2ba\"> </span>Attrezzature<span class=\"_ _2ba\"> </span>ind.li <span class=\"_ _4\"></span>e<span class=\"_ _2ba\"> </span>comm<span class=\"_ _1\"></span>.li<span class=\"_ _2ba\"> </span>Altri ben<span class=\"_ _4\"></span>i<span class=\"_ _2ba\"> </span>Attivit\u00e0<span class=\"_ _2ba\"> </span>materiali in<span class=\"_ _2ba\"> </span>corso<span class=\"_ _2ba\"> </span>Totale<span class=\"_ _2ba\"> </span>Co<span class=\"_ _4\"></span>sto<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>sto<span class=\"_ _4\"></span>rico        5<span class=\"_ _1\"></span>64<span class=\"_ _30\"></span>.7<span class=\"_ _30\"></span>79<span class=\"_ _1\"></span> <span class=\"_ _37\"> </span>                  2.<span class=\"_ _30\"></span>00<span class=\"_ _1\"></span>9.<span class=\"_ _30\"></span>90<span class=\"_ _30\"></span>4 <span class=\"_ _3c\"> </span>        2<span class=\"_ _1\"></span>74<span class=\"_ _30\"></span>.2<span class=\"_ _30\"></span>70<span class=\"_ _30\"></span> <span class=\"_ _73\"> </span>        34<span class=\"_ _30\"></span>2.<span class=\"_ _30\"></span>58<span class=\"_ _30\"></span>8 <span class=\"_ _3c\"> </span>        2<span class=\"_ _1\"></span>60<span class=\"_ _30\"></span>.2<span class=\"_ _30\"></span>56<span class=\"_ _1\"></span> <span class=\"_ _3c\"> </span><span class=\"ls0\">  <span class=\"_ _4\"></span> <span class=\"_ _4\"></span>  <span class=\"_ _4\"></span>3.451.79<span class=\"_ _1\"></span>7<span class=\"_ _2ba\"> </span></span>Fon<span class=\"_ _4\"></span>do<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ammo<span class=\"_ _4\"></span>rta<span class=\"_ _4\"></span>men<span class=\"_ _4\"></span>to<span class=\"_ _2ba\"> </span>(300.2<span class=\"_ _1\"></span>11)<span class=\"_ _f1\"> </span>(1.7<span class=\"_ _1\"></span>47.262<span class=\"_ _1\"></span>)<span class=\"_ _5c\"> </span>(<span class=\"_ _1\"></span>240.23<span class=\"_ _1\"></span>2)<span class=\"_ _1b5\"> </span>(312.4<span class=\"_ _1\"></span>00)<span class=\"_ _fc\"> </span>0<span class=\"_ _15c\"> </span>(2.6<span class=\"_ _1\"></span>00.105<span class=\"_ _1\"></span>)<span class=\"_ _2ba\"> </span>Valore <span class=\"_ _4\"></span>residuo <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>31.12<span class=\"_ _1\"></span>.20<span class=\"_ _1\"></span>22        2<span class=\"_ _1\"></span>64<span class=\"_ _30\"></span>.5<span class=\"_ _30\"></span>68<span class=\"_ _30\"></span> <span class=\"_ _29\"> </span>                     2<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>2.<span class=\"_ _30\"></span>64<span class=\"_ _30\"></span>2 <span class=\"_ _3f\"> </span>          34<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>38<span class=\"_ _30\"></span> <span class=\"_ _3c\"> </span>          30<span class=\"_ _30\"></span>.1<span class=\"_ _30\"></span>88<span class=\"_ _30\"></span> <span class=\"_ _3c\"> </span>        26<span class=\"_ _1\"></span>0.<span class=\"_ _30\"></span>25<span class=\"_ _30\"></span>6 <span class=\"_ _3f\"> </span>        85<span class=\"_ _30\"></span>1.<span class=\"_ _30\"></span>69<span class=\"_ _1\"></span>2<span class=\"_ _2ba\"> </span>Increment<span class=\"_ _4\"></span>i            6<span class=\"_ _1\"></span>.9<span class=\"_ _30\"></span>35<span class=\"_ _30\"></span> <span class=\"_ _93\"> </span><span class=\"ls0\">25<span class=\"_ _1\"></span>.149<span class=\"_ _42\"> </span><span class=\"ls78\">            2.<span class=\"_ _30\"></span>33<span class=\"_ _30\"></span>7 <span class=\"_ _3c\"> </span>            9<span class=\"_ _1\"></span>.4<span class=\"_ _30\"></span>37<span class=\"_ _30\"></span> <span class=\"_ _3c\"> </span>          83<span class=\"_ _30\"></span>.82<span class=\"_ _30\"></span>6 <span class=\"_ _3f\"> </span>        12<span class=\"_ _30\"></span>7.6<span class=\"_ _30\"></span>84<span class=\"_ _2ba\"> </span></span></span>Al<span class=\"_ _4\"></span>ien<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>zio<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>- cost<span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>st<span class=\"_ _4\"></span>ori<span class=\"_ _4\"></span>co<span class=\"_ _2ba\"> </span>(581)<span class=\"_ _18a\"> </span>(4.2<span class=\"_ _30\"></span>54)<span class=\"_ _96\"> </span>(2.847)<span class=\"_ _12b\"> </span>(4.325)<span class=\"_ _e6\"> </span>0<span class=\"_ _1b6\"> </span>(12.0<span class=\"_ _1\"></span>07)<span class=\"_ _2ba\"> </span>Al<span class=\"_ _4\"></span>ien<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>zio<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>- fo<span class=\"_ _4\"></span>nd<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>amm.to<span class=\"_ _2ba\"> </span>547<span class=\"_ _110\"> </span><span class=\"ls0\">4.232<span class=\"_ _a1\"> </span>2.847<span class=\"_ _42\"> </span><span class=\"ls78\">            4<span class=\"_ _1\"></span>.2<span class=\"_ _30\"></span>80<span class=\"_ _30\"></span> <span class=\"_ _1b7\"> </span><span class=\"ls0\">0<span class=\"_ _be\"> </span>11.90<span class=\"_ _1\"></span>6<span class=\"_ _2ba\"> </span></span></span></span>Ricla<span class=\"_ _4\"></span>ssi<span class=\"_ _4\"></span>fiche<span class=\"_ _2ba\"> </span>0<span class=\"_ _9b\"> </span>(315)<span class=\"_ _20\"> </span>(115)<span class=\"_ _e6\"> </span>0<span class=\"_ _1b6\"> </span>(45.31<span class=\"_ _1\"></span>1)<span class=\"_ _f6\"> </span>(45.741<span class=\"_ _1\"></span>)<span class=\"_ _2ba\"> </span>Ammo<span class=\"_ _4\"></span>rta<span class=\"_ _4\"></span>ment<span class=\"_ _4\"></span>i<span class=\"_ _2ba\"> </span>(21.7<span class=\"_ _1\"></span>10)<span class=\"_ _27\"> </span>(7<span class=\"_ _1\"></span>1.376)<span class=\"_ _12b\"> </span>(6.670)<span class=\"_ _f6\"> </span>(10<span class=\"_ _1\"></span>.942)<span class=\"_ _fc\"> </span>0<span class=\"_ _39\"> </span>(110.698)<span class=\"_ _2ba\"> </span>Totale <span class=\"_ _4\"></span>variazioni<span class=\"_ _2ba\"> </span>(14.<span class=\"_ _30\"></span>809)<span class=\"_ _27\"> </span>(<span class=\"_ _1\"></span>46.5<span class=\"_ _1\"></span>64)<span class=\"_ _12b\"> </span>(4.4<span class=\"_ _1\"></span>48)<span class=\"_ _12b\"> </span>(1.55<span class=\"_ _1\"></span>0)<span class=\"_ _be\"> </span>38.<span class=\"_ _30\"></span>515<span class=\"_ _f6\"> </span>(28.8<span class=\"_ _1\"></span>56)<span class=\"_ _2ba\"> </span>Co<span class=\"_ _4\"></span>sto<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>sto<span class=\"_ _4\"></span>rico<span class=\"_ _2ba\"> </span>571.1<span class=\"_ _1\"></span>33<span class=\"_ _8e\"> </span>2.030.42<span class=\"_ _1\"></span>0<span class=\"_ _42\"> </span><span class=\"ls78\">        27<span class=\"_ _30\"></span>3.6<span class=\"_ _30\"></span>45<span class=\"_ _30\"></span> <span class=\"_ _3c\"> </span>        34<span class=\"_ _30\"></span>7.<span class=\"_ _1\"></span>70<span class=\"_ _30\"></span>0 <span class=\"_ _3f\"> </span>        29<span class=\"_ _30\"></span>8.7<span class=\"_ _30\"></span>71<span class=\"_ _30\"></span> <span class=\"_ _1b8\"> </span><span class=\"ls0\">3.521<span class=\"_ _1\"></span>.669<span class=\"_ _2ba\"> </span></span></span>Fon<span class=\"_ _4\"></span>do<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ammo<span class=\"_ _4\"></span>rta<span class=\"_ _4\"></span>men<span class=\"_ _4\"></span>to<span class=\"_ _2ba\"> </span>(321.3<span class=\"_ _1\"></span>74)<span class=\"_ _f1\"> </span>(1.8<span class=\"_ _1\"></span>14.342<span class=\"_ _1\"></span>)<span class=\"_ _1b5\"> </span>(244.0<span class=\"_ _1\"></span>55)<span class=\"_ _1b5\"> </span>(319.0<span class=\"_ _30\"></span>62)<span class=\"_ _fc\"> </span>0<span class=\"_ _15c\"> </span>(2.698.8<span class=\"_ _1\"></span>33)<span class=\"_ _2ba\"> </span>Valore <span class=\"_ _4\"></span>residuo <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>31.12<span class=\"_ _1\"></span>.20<span class=\"_ _1\"></span>23        2<span class=\"_ _1\"></span>49<span class=\"_ _30\"></span>.7<span class=\"_ _30\"></span>59<span class=\"_ _30\"></span> <span class=\"_ _29\"> </span>                     2<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>6.<span class=\"_ _30\"></span>07<span class=\"_ _30\"></span>8 <span class=\"_ _3f\"> </span>          29<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>90<span class=\"_ _30\"></span> <span class=\"_ _3c\"> </span>          28<span class=\"_ _30\"></span>.6<span class=\"_ _30\"></span>38<span class=\"_ _30\"></span> <span class=\"_ _3c\"> </span>        29<span class=\"_ _1\"></span>8.<span class=\"_ _30\"></span>77<span class=\"_ _30\"></span>1 <span class=\"_ _3f\"> </span>        82<span class=\"_ _30\"></span>2.<span class=\"_ _30\"></span>83<span class=\"_ _1\"></span>6<span class=\"_ _2ba\"> </span>(m<span class=\"_ _1\"></span>igli<span class=\"_ _1\"></span>aia <span class=\"_ _1\"></span>di euro<span class=\"_ _1\"></span>)<span class=\"_ _2ba\"> </span>aziendali; v<span class=\"ff5\">ii) <span class=\"_ _1\"></span>l\u2019ammoderna<span class=\"_ _30\"></span>mento dei sistemi <span class=\"_ _1\"></span>radio Ter<span class=\"_ _1\"></span>ra Bordo <span class=\"_ _1\"></span>Terra (TBT) <span class=\"_ _1\"></span>su diversi <span class=\"_ _30\"></span>siti aziendali; <span class=\"ff3\">viii) il<span class=\"_ _2ba\"> </span></span></span>sistema <span class=\"_ _34\"> </span>Cronos <span class=\"_ _33\"> </span>per <span class=\"_ _34\"> </span>la <span class=\"_ _33\"> </span>gestione <span class=\"_ _34\"> </span>dei <span class=\"_ _33\"> </span>Notam, <span class=\"_ _34\"> </span>informazioni <span class=\"_ _34\"> </span>utili <span class=\"_ _33\"> </span>per <span class=\"_ _34\"> </span>i <span class=\"_ _33\"> </span>piani <span class=\"_ _33\"> </span>di<span class=\"_ _30\"></span>  v<span class=\"_ _1\"></span>olo, <span class=\"_ _33\"> </span>integrata<span class=\"_ _30\"></span>  c<span class=\"_ _1\"></span>on <span class=\"_ _33\"> </span>EAD<span class=\"_ _2ba\"> </span>(European <span class=\"_ _29\"> </span>Aeronautical <span class=\"_ _29\"> </span>informa<span class=\"_ _1\"></span>tion <span class=\"_ _29\"> </span>services <span class=\"_ _29\"> </span>Database) <span class=\"_ _29\"> </span>la <span class=\"_ _29\"> </span>banca <span class=\"_ _29\"> </span>dati <span class=\"_ _29\"> </span>centralizzata <span class=\"_ _29\"> </span>Eurocontrol <span class=\"_ _29\"> </span>di<span class=\"_ _2ba\"> </span>riferimento <span class=\"_ _2a\"></span>per <span class=\"_ _2a\"></span>la <span class=\"_ _2a\"></span>Quality <span class=\"_ _2a\"></span>Assurance <span class=\"_ _34\"></span>dell<span class=\"_ _1\"></span>e <span class=\"_ _2a\"></span>informazioni <span class=\"_ _2a\"></span>aeronautiche <span class=\"_ _2a\"></span>che <span class=\"_ _2a\"></span>abilit\u00e0 <span class=\"_ _34\"></span>i <span class=\"_ _2a\"></span>Service <span class=\"_ _2a\"></span>Provider <span class=\"_ _2a\"></span>al<span class=\"_ _2ba\"> </span>reperimento <span class=\"_ _34\"> </span>dei <span class=\"_ _34\"> </span>dati <span class=\"_ _34\"> </span>AIS <span class=\"_ _34\"> </span>in <span class=\"_ _34\"> </span>tempo <span class=\"_ _34\"> </span>reale<span class=\"ff5\">; <span class=\"_ _33\"> </span>ix) <span class=\"_ _34\"></span>l\u2019amm<span class=\"_ _1\"></span>odernamento <span class=\"_ _34\"> </span>delle <span class=\"_ _34\"> </span>radioassistenz<span class=\"_ _1\"></span>e <span class=\"_ _34\"> </span>su <span class=\"_ _33\"> </span>di<span class=\"_ _1\"></span>versi <span class=\"_ _34\"> </span>siti<span class=\"_ _2ba\"> </span></span>aeroportuali<span class=\"ff5\">; x) l\u2019ins<span class=\"_ _1\"></span>tallazione del radar di<span class=\"_ _1\"></span> avvicina<span class=\"_ _1\"></span>mento presso l\u2019aeropor<span class=\"_ _1\"></span>to di Lamezia Ter<span class=\"_ _1\"></span>me<span class=\"_ _4\"></span><span class=\"ff3\">.  </span></span>Gli <span class=\"_ _2f\"></span>incrementi <span class=\"_ _2f\"></span>per <span class=\"_ _2f\"></span><span class=\"ls4\">83</span>.826 <span class=\"_ _2f\"></span>migliaia <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>euro<span class=\"_ _4\"></span> <span class=\"_ _2f\"></span>si <span class=\"_ _2f\"></span>riferiscono <span class=\"_ _2f\"></span>alle <span class=\"_ _2a\"></span>attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _2f\"></span>m<span class=\"_ _4\"></span>ateriali <span class=\"_ _2f\"></span>in <span class=\"_ _2f\"></span>corso <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>realizzazione<span class=\"_ _2ba\"> </span>riguardanti <span class=\"_ _1\"></span>l\u2019avanzamento<span class=\"_ _1\"></span> dei <span class=\"_ _1\"></span>progetti <span class=\"_ _30\"></span>di investiment<span class=\"_ _1\"></span>o, tra<span class=\"_ _1\"></span> i quali<span class=\"_ _1\"></span> si <span class=\"_ _30\"></span>ev<span class=\"_ _4\"></span>idenzia: <span class=\"ff3\">i)<span class=\"_ _30\"></span> il progra<span class=\"_ _30\"></span>mma <span class=\"ff6\">4-Flight</span>, il<span class=\"_ _2ba\"> </span></span>cui o<span class=\"_ _4\"></span>biettivo \u00e8 <span class=\"_ _4\"></span>quello di <span class=\"_ _4\"></span>sviluppare l\u2019intera <span class=\"_ _4\"></span>piattaforma tecnologica Air <span class=\"_ _4\"></span>Traffic <span class=\"_ _2d\"></span><span class=\"ff3\">Manag<span class=\"_ _1\"></span>ement <span class=\"_ _4\"></span>(ATM) degli<span class=\"_ _2ba\"> </span></span>ACC <span class=\"_ _2a\"></span>basata <span class=\"_ _2a\"></span>sui <span class=\"_ _34\"></span>conce<span class=\"_ _1\"></span>tti <span class=\"_ _2a\"></span>operativi <span class=\"_ _2a\"></span>di <span class=\"_ _34\"></span>SESAR <span class=\"_ _2a\"></span>e <span class=\"_ _2a\"></span>assumendo <span class=\"_ _2a\"></span>al <span class=\"_ _2a\"></span>suo <span class=\"_ _34\"></span>intern<span class=\"_ _1\"></span>o <span class=\"_ _34\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _2a\"></span>sistema <span class=\"_ _2a\"></span>Coflight <span class=\"_ _2a\"></span>come <span class=\"_ _34\"></span>un<span class=\"_ _1\"></span>a<span class=\"_ _2ba\"> </span>componente  di  base. <span class=\"_ _37\"> </span><span class=\"ls10\">Il  </span>sistema <span class=\"_ _37\"> </span><span class=\"ff6\">Flight  data  processing</span>  di <span class=\"_ _37\"> </span>nuova  generazione  denominato  Coflight<span class=\"_ _2ba\"> </span>supporta il controllore nel calcolo della traiettoria att<span class=\"_ _1\"></span>esa del volo<span class=\"_ _4\"></span> ed \u00e8 <span class=\"_ _4\"></span>realizzato in collaborazi<span class=\"_ _1\"></span>one con <span class=\"_ _4\"></span>il<span class=\"_ _2ba\"> </span>provider <span class=\"_ _3f\"> </span>francese <span class=\"_ _3f\"> </span>DSNA; <span class=\"_ _3f\"> </span>ii) <span class=\"_ _3f\"> </span>il <span class=\"_ _3f\"> </span>programma <span class=\"_ _3c\"> </span>di <span class=\"_ _3f\"> </span>spostamento <span class=\"_ _29\"> </span>delle <span class=\"_ _3f\"> </span>postazioni <span class=\"_ _3f\"> </span>di <span class=\"_ _3c\"> </span>controllo <span class=\"_ _3c\"> </span>radar <span class=\"_ _3f\"> </span>di<span class=\"_ _2ba\"> </span>avvicinamento <span class=\"_ _2d\"></span>dalle <span class=\"_ _2f\"></span>attuali <span class=\"_ _2d\"></span>sede <span class=\"_ _2f\"></span>dedicate <span class=\"_ _2f\"></span>presso <span class=\"_ _2f\"></span>gli <span class=\"_ _2f\"></span>aeroporti <span class=\"_ _2d\"></span>agli <span class=\"_ _2f\"></span>ACC <span class=\"_ _2f\"></span>sovrastan<span class=\"_ _1\"></span>ti; <span class=\"_ _2a\"></span><span class=\"lsa\">iii</span>) <span class=\"_ _2d\"></span>la <span class=\"_ _2f\"></span>realizzazione<span class=\"_ _2ba\"> </span>della <span class=\"_ _30\"></span>nuova r<span class=\"_ _30\"></span>ete di <span class=\"_ _3e\"></span>comunicazione <span class=\"_ _30\"></span>ENET-2, <span class=\"_ _1\"></span>che <span class=\"_ _30\"></span>andr\u00e0 <span class=\"_ _30\"></span>a <span class=\"_ _1\"></span>sostituire <span class=\"_ _30\"></span>la <span class=\"_ _1\"></span>corrente <span class=\"_ _30\"></span>rete <span class=\"_ _30\"></span>ENET <span class=\"_ _30\"></span>che in<span class=\"_ _1\"></span>terconnette<span class=\"_ _2ba\"> </span>tutti <span class=\"_ _4\"></span>i <span class=\"_ _2d\"></span>siti o<span class=\"_ _4\"></span>perativi<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>naziona<span class=\"_ _1\"></span>li, <span class=\"_ _4\"></span>veicolando <span class=\"_ _4\"></span>la <span class=\"_ _2d\"></span>fonia <span class=\"_ _4\"></span>operativa,<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>i <span class=\"_ _2d\"></span>dati <span class=\"_ _4\"></span>radar, <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>piani <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>volo, <span class=\"_ _4\"></span>meteo, <span class=\"_ _4\"></span>AIS <span class=\"_ _4\"></span>e <span class=\"_ _2d\"></span>di<span class=\"_ _2ba\"> </span>controllo <span class=\"_ _2d\"></span>impianti; <span class=\"_ _2d\"></span>iv) <span class=\"_ _2f\"></span>le <span class=\"_ _2f\"></span>attivit\u00e0 <span class=\"_ _2d\"></span>legate <span class=\"_ _2d\"></span>alla <span class=\"_ _2f\"></span>realizzazio<span class=\"_ _1\"></span>ne <span class=\"_ _2f\"></span>delle <span class=\"_ _2d\"></span>Torri <span class=\"_ _2f\"></span>di <span class=\"_ _2d\"></span>controllo <span class=\"_ _2d\"></span>gestite <span class=\"_ _2f\"></span>da <span class=\"_ _2d\"></span>remoto <span class=\"_ _2f\"></span>che<span class=\"_ _2ba\"> </span>prevede anche la predisposizione dello<span class=\"_ _1\"></span> spazio fisico necessario presso gli ACC per o<span class=\"_ _4\"></span>spitarle; v) le attivit\u00e0<span class=\"_ _2ba\"> </span>di digitalizz<span class=\"_ _1\"></span>azione locale delle torri di c<span class=\"_ _1\"></span>ontrollo del traffico a<span class=\"_ _1\"></span>ereo di vari siti.<span class=\"fc7\"> </span>\u25aa<span class=\"ffb\"> <span class=\"_ _13d\"> </span><span class=\"ff3 fs4\">i <span class=\"_ _30\"></span>decrementi <span class=\"_ _30\"></span>per <span class=\"_ _1\"></span>riclassifiche <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>complessivi <span class=\"_ _30\"></span><span class=\"ls4\">45<span class=\"ls0\">.741 <span class=\"_ _30\"></span>migliaia <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>euro <span class=\"_ _30\"></span>sono rif<span class=\"_ _30\"></span>eriti <span class=\"_ _1\"></span>principalment<span class=\"_ _1\"></span>e <span class=\"_ _30\"></span>a <span class=\"_ _1\"></span>progetti<span class=\"_ _2ba\"> </span></span></span></span></span>di <span class=\"_ _2f\"></span>invest<span class=\"_ _4\"></span>imento<span class=\"_ _1\"></span> <span class=\"_ _2a\"></span>conclusi <span class=\"_ _2f\"></span>ed <span class=\"_ _2a\"></span>entrati <span class=\"_ _2a\"></span>in <span class=\"_ _2f\"></span>uso <span class=\"_ _2a\"></span>nell\u2019es<span class=\"_ _1\"></span>ercizio <span class=\"_ _2f\"></span>con <span class=\"_ _2a\"></span>classificazione <span class=\"_ _2f\"></span>a <span class=\"_ _2a\"></span>voce <span class=\"_ _2f\"></span>propria<span class=\"_ _4\"></span><span class=\"ff3\"> <span class=\"_ _2a\"></span>per <span class=\"_ _2a\"></span>43.858<span class=\"_ _2ba\"> </span></span>migliaia <span class=\"_ _2d\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>euro, <span class=\"_ _2d\"></span>per <span class=\"_ _4\"></span>603 <span class=\"_ _2d\"></span>migli<span class=\"_ _1\"></span>aia <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>euro <span class=\"_ _4\"></span>alla <span class=\"_ _2d\"></span>riclassifi<span class=\"_ _30\"></span>ca <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>alcuni <span class=\"_ _2d\"></span>co<span class=\"_ _1\"></span>mponenti <span class=\"_ _2d\"></span>di <span class=\"_ _4\"></span>sistemi <span class=\"_ _2d\"></span>operativi<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>nelle<span class=\"_ _2ba\"> </span>rimanenze <span class=\"_ _2d\"></span>per <span class=\"_ _2d\"></span>parti <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>ricambio <span class=\"_ _2d\"></span>e <span class=\"_ _2d\"></span>per <span class=\"_ _2d\"></span>la <span class=\"_ _2d\"></span>restante <span class=\"_ _2d\"></span>parte <span class=\"_ _2d\"></span>ad <span class=\"_ _2d\"></span>imp<span class=\"_ _1\"></span>orti <span class=\"_ _2d\"></span>classificati <span class=\"_ _2d\"></span><span class=\"ff5\">nell\u2019ambito <span class=\"_ _2d\"></span>delle <span class=\"_ _2d\"></span></span>attivit\u00e0<span class=\"_ _2ba\"> </span>immateriali. Si evidenzia che parte degli<span class=\"_ _1\"></span> investimenti, per un costo storico pari a 267,4 milioni di euro, sono finanz<span class=\"_ _1\"></span>iati da<span class=\"_ _2ba\"> </span>contributi <span class=\"_ _2a\"></span>in <span class=\"_ _2f\"></span>conto <span class=\"_ _2a\"></span>impianti <span class=\"_ _2f\"></span>riconosciuti <span class=\"_ _2a\"></span>nell\u2019<span class=\"_ _1\"></span>ambito <span class=\"_ _2f\"></span>del <span class=\"_ _2a\"></span>Programma <span class=\"_ _2f\"></span>Operativo <span class=\"_ _2a\"></span>Nazionale <span class=\"_ _2f\"></span>Trasporti <span class=\"_ _2a\"></span>(PON)<span class=\"_ _2ba\"> </span>anni <span class=\"_ _2d\"></span>2000-2006, <span class=\"_ _2d\"></span>2007-2013 <span class=\"_ _2d\"></span>e <span class=\"_ _4\"></span>2014<span class=\"_ _4\"></span>-2020 <span class=\"_ _2d\"></span>per <span class=\"_ _2d\"></span>gli <span class=\"_ _2d\"></span>interventi <span class=\"_ _2d\"></span>negli <span class=\"_ _4\"></span>aeroporti <span class=\"_ _2d\"></span>del <span class=\"_ _2d\"></span>sud, <span class=\"_ _2d\"></span>dai <span class=\"_ _2d\"></span>contributi <span class=\"_ _2d\"></span>assegnati<span class=\"_ _2ba\"> </span>dal <span class=\"_ _2a\"></span>Ministero <span class=\"_ _2a\"></span>delle <span class=\"_ _2a\"></span>Infrast<span class=\"_ _1\"></span>rutture <span class=\"_ _2a\"></span>e <span class=\"_ _2a\"></span>dei <span class=\"_ _2a\"></span>Trasporti <span class=\"_ _2a\"></span>per <span class=\"_ _2a\"></span>investimenti <span class=\"_ _2a\"></span>negli <span class=\"_ _2f\"></span>aeroporti <span class=\"_ _2a\"></span>militari <span class=\"_ _2a\"></span>come <span class=\"_ _2a\"></span>da <span class=\"_ _2a\"></span>Legge<span class=\"_ _2ba\"> </span>102/<span class=\"ls4\">20</span>09, dai pr<span class=\"_ _1\"></span>ogetti finanziati in ambito europe<span class=\"_ _1\"></span>o e dai contributi derivanti dal PNRR. I suddetti contribu<span class=\"_ _1\"></span>ti<span class=\"_ _2ba\"> </span>in <span class=\"_ _2d\"></span>conto <span class=\"_ _2d\"></span>impianti <span class=\"_ _4\"></span>riconosciuti <span class=\"_ _2d\"></span>per <span class=\"_ _4\"></span>tali <span class=\"_ _2d\"></span>investimenti <span class=\"_ _2d\"></span>vengono <span class=\"_ _2d\"></span>contabili<span class=\"_ _1\"></span>zzati <span class=\"_ _2d\"></span>tra <span class=\"_ _2d\"></span>le <span class=\"_ _2d\"></span><span class=\"ff6\">altre <span class=\"_ _2d\"></span>passivit\u00e0</span> <span class=\"_ _4\"></span>e <span class=\"_ _2d\"></span>rilasciati <span class=\"_ _2d\"></span>a<span class=\"_ _2ba\"> </span>conto <span class=\"_ _3e\"></span>eco<span class=\"_ _4\"></span>nomic<span class=\"_ _1\"></span>o <span class=\"_ _30\"></span>in <span class=\"_ _30\"></span>relazion<span class=\"_ _1\"></span>e <span class=\"_ _30\"></span>agli <span class=\"_ _30\"></span>ammortam<span class=\"_ _1\"></span>enti <span class=\"_ _30\"></span>degli <span class=\"_ _3e\"></span>investimenti <span class=\"_ _3e\"></span>cui <span class=\"_ _30\"></span>si <span class=\"_ _30\"></span>riferiscon<span class=\"_ _1\"></span>o. <span class=\"_ _30\"></span>La <span class=\"_ _30\"></span>quota <span class=\"_ _3e\"></span>di <span class=\"_ _30\"></span>competenza<span class=\"_ _2ba\"> </span>dell\u2019eserc<span class=\"ff3\">izio am<span class=\"_ _1\"></span>monta a <span class=\"ls17\">11</span>.311 migliaia di euro <span class=\"_ _1\"></span>(8.470 migliaia di eur<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> nel 2022)<span class=\"_ _1\"></span>. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-633": {
   "value": "7.<span class=\"ffb ls0\"> <span class=\"_ _42\"> </span><span class=\"ff3\">Attivit\u00e0 materiali<span class=\"_ _2ba\"> </span></span></span>Di <span class=\"_ _34\"></span>seguito <span class=\"_ _2a\"></span>\u00e8 <span class=\"_ _34\"> </span>riportata <span class=\"_ _2a\"></span>la <span class=\"_ _34\"> </span>tabella <span class=\"_ _2a\"></span>di <span class=\"_ _34\"> </span>movimentazi<span class=\"_ _1\"></span>one <span class=\"_ _34\"></span>delle <span class=\"_ _2a\"></span>attivit\u00e0 <span class=\"_ _2a\"></span>m<span class=\"_ _4\"></span>ateriali <span class=\"_ _2a\"></span>al <span class=\"_ _34\"></span>31 <span class=\"_ _34\"></span>dice<span class=\"_ _1\"></span>mbre <span class=\"_ _34\"></span>2023 <span class=\"_ _34\"> </span>rispetto<span class=\"_ _2ba\"> </span>all\u2019esercizio prec<span class=\"_ _1\"></span>edente:<span class=\"_ _2ba\"> </span>Le <span class=\"_ _2f\"></span>attivit\u00e0 <span class=\"_ _2d\"></span>materiali <span class=\"_ _2f\"></span>registran<span class=\"_ _1\"></span>o <span class=\"_ _2f\"></span>nell\u2019esercizio <span class=\"_ _2d\"></span>una <span class=\"_ _2f\"></span>variazione <span class=\"_ _2f\"></span>netta <span class=\"_ _2d\"></span>negativa <span class=\"_ _2f\"></span>di <span class=\"_ _2a\"></span><span class=\"ff3 ls17\">28<span class=\"ls0\">.856 <span class=\"_ _2f\"></span>migliaia <span class=\"_ _2f\"></span>di <span class=\"_ _2d\"></span>euro <span class=\"_ _2f\"></span>per <span class=\"_ _2f\"></span>i<span class=\"_ _2ba\"> </span></span></span>seguenti eventi: \u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff5\">gli amm<span class=\"_ _1\"></span>ortamenti d<span class=\"_ _1\"></span>i comp<span class=\"_ _30\"></span>et<span class=\"_ _4\"></span>enza d<span class=\"_ _1\"></span>ell\u2019esercizio <span class=\"_ _30\"></span>per 11<span class=\"ff3\">0.698 migli<span class=\"_ _1\"></span>aia di<span class=\"_ _30\"></span> euro (112.<span class=\"_ _1\"></span>442 migliaia<span class=\"_ _30\"></span> di euro <span class=\"_ _30\"></span>nel<span class=\"_ _2ba\"> </span></span></span></span>2022<span class=\"ls3c\">);<span class=\"_ _2ba\"> </span></span>\u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff3\">gli <span class=\"_ _2d\"></span>incrementi <span class=\"_ _4\"></span>delle <span class=\"_ _2d\"></span>attivit\u00e0 <span class=\"_ _2d\"></span>materiali <span class=\"_ _2d\"></span>per <span class=\"_ _4\"></span>complessivi <span class=\"_ _2d\"></span>1<span class=\"ls17\">27<span class=\"_ _4\"></span></span>.684 <span class=\"_ _2d\"></span>migliaia <span class=\"_ _2d\"></span>di <span class=\"_ _4\"></span>euro, <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>cui <span class=\"_ _2d\"></span><span class=\"ls4\">43</span>.858 <span class=\"_ _2d\"></span>migliaia <span class=\"_ _2d\"></span>di<span class=\"_ _2ba\"> </span></span></span>euro rif<span class=\"_ _30\"></span>eriti ad <span class=\"_ _30\"></span>investimenti, <span class=\"_ _1\"></span>nelle <span class=\"_ _1\"></span>diverse <span class=\"_ _30\"></span>categorie, <span class=\"ff5\">u<span class=\"_ _1\"></span>ltimati <span class=\"_ _30\"></span>ed entrati<span class=\"_ _1\"></span> in <span class=\"_ _30\"></span>uso nel<span class=\"_ _30\"></span> corso <span class=\"_ _1\"></span>dell\u2019esercizi<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>. T<span class=\"_ _1\"></span>ra<span class=\"_ _2ba\"> </span></span>questi si <span class=\"_ _4\"></span>evidenziano: i) <span class=\"_ _4\"></span><span class=\"ff5\">l\u2019imple<span class=\"_ _1\"></span>mentazione del <span class=\"_ _4\"></span>sistema di Arrival <span class=\"_ _4\"></span>Management (AMAN) <span class=\"_ _4\"></span><span class=\"ff3\">tool di <span class=\"_ _4\"></span>supporto<span class=\"_ _2ba\"> </span></span></span>decisionale <span class=\"_ _30\"></span>per <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>controllori<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _30\"></span>v<span class=\"_ _4\"></span>olo <span class=\"_ _30\"></span>che per<span class=\"_ _1\"></span>mette <span class=\"ff5\">l\u2019in<span class=\"_ _1\"></span>dividuazione <span class=\"_ _30\"></span>e g<span class=\"_ _30\"></span>estione effici<span class=\"_ _30\"></span>ente della <span class=\"_ _30\"></span><span class=\"ff3\">sequenza <span class=\"_ _30\"></span>dei<span class=\"_ _2ba\"> </span></span></span>voli in arrivo ad uno o pi\u00f9 aeroporti, tramit<span class=\"_ _1\"></span>e il quale vengono calcolati i tempi di arrivo <span class=\"_ _1\"></span>ottimale dei voli,<span class=\"_ _2ba\"> </span>riducendo <span class=\"_ _30\"></span>la <span class=\"_ _1\"></span>lunghezza <span class=\"_ _30\"></span>delle <span class=\"_ _30\"></span>traiettorie <span class=\"_ _30\"></span>e <span class=\"_ _30\"></span>il ri<span class=\"_ _1\"></span>tardo <span class=\"_ _30\"></span>di ci<span class=\"_ _30\"></span>ascun v<span class=\"_ _1\"></span>olo <span class=\"_ _1\"></span>secondo <span class=\"_ _30\"></span>criteri <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>Flight/Flue <span class=\"_ _30\"></span>Efficiency<span class=\"lsb\">.<span class=\"_ _2ba\"> </span></span>Tale <span class=\"_ _2f\"></span>sistema <span class=\"_ _2f\"></span>\u00e8 <span class=\"_ _2a\"></span>stato <span class=\"_ _2f\"></span>imple<span class=\"_ _1\"></span>mentato <span class=\"_ _2a\"></span><span class=\"ff5\">nella <span class=\"_ _2f\"></span>sala <span class=\"_ _2f\"></span>operativa <span class=\"_ _2f\"></span>dell\u2019ACC <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>Milano <span class=\"_ _2f\"></span>per <span class=\"_ _2a\"></span>la <span class=\"_ _2d\"></span>gestione <span class=\"_ _2f\"></span>ottimizzata<span class=\"_ _2ba\"> </span></span>delle <span class=\"_ _30\"></span>sequenze <span class=\"_ _30\"></span>dei <span class=\"_ _30\"></span>voli <span class=\"_ _30\"></span>in <span class=\"_ _30\"></span>arrivo <span class=\"_ _1\"></span>agli <span class=\"_ _30\"></span>aeroporti <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>Milano <span class=\"_ _30\"></span>Malpensa, <span class=\"_ _3e\"></span>M<span class=\"_ _4\"></span>ilano <span class=\"_ _30\"></span>Linate <span class=\"_ _30\"></span>e <span class=\"_ _30\"></span>Bergamo <span class=\"_ _30\"></span>Orio <span class=\"_ _30\"></span>al <span class=\"_ _1\"></span>Serio;<span class=\"_ _2ba\"> </span>ii) <span class=\"_ _2a\"></span><span class=\"ff5 lsa\">l\u2019</span>integrazione <span class=\"_ _2f\"></span>del <span class=\"_ _2a\"></span>tool <span class=\"_ _2f\"></span>AMAN <span class=\"_ _2a\"></span>nel <span class=\"_ _2a\"></span>sistema <span class=\"_ _2a\"></span>SATCAS, <span class=\"_ _2f\"></span>il <span class=\"_ _2a\"></span>sistema <span class=\"_ _2f\"></span>A<span class=\"_ _4\"></span>TM <span class=\"_ _2a\"></span>(Air <span class=\"_ _2a\"></span>Traffic<span class=\"_ _1\"></span> <span class=\"_ _2a\"></span>Management) <span class=\"_ _2a\"></span>legacy<span class=\"_ _2ba\"> </span>utilizzato <span class=\"_ _4\"></span>nelle <span class=\"_ _2d\"></span>sale <span class=\"_ _4\"></span>operative <span class=\"_ _2d\"></span>degli <span class=\"_ _4\"></span>ACC <span class=\"_ _2d\"></span>per <span class=\"_ _4\"></span>il <span class=\"_ _2d\"></span>controllo <span class=\"_ _4\"></span>del <span class=\"_ _2d\"></span>traffico <span class=\"_ _4\"></span>aereo <span class=\"_ _2d\"></span>in <span class=\"_ _4\"></span>rotta <span class=\"_ _4\"></span>e <span class=\"_ _2d\"></span>in <span class=\"_ _4\"></span>avv<span class=\"_ _4\"></span>icinament<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span>ai<span class=\"_ _2ba\"> </span>principali <span class=\"_ _3c\"> </span>aero<span class=\"_ _4\"></span>porti <span class=\"_ _3c\"> </span>nazionali<span class=\"lsf\">; <span class=\"_ _73\"> </span></span>iii) <span class=\"_ _3b\"> </span>la <span class=\"_ _73\"> </span>realizzazion<span class=\"_ _1\"></span>e <span class=\"_ _73\"> </span>ed <span class=\"_ _3b\"> </span>implementazion<span class=\"_ _1\"></span>e <span class=\"_ _3b\"> </span>del <span class=\"_ _3c\"> </span>Tactical <span class=\"_ _73\"> </span>Control <span class=\"_ _73\"> </span>Tool<span class=\"_ _2ba\"> </span>Automatico <span class=\"_ _33\"> </span>(TCTA), <span class=\"_ _34\"> </span>che <span class=\"_ _33\"> </span>rappresenta <span class=\"_ _34\"> </span>un <span class=\"_ _33\"> </span>ulteriore <span class=\"_ _33\"> </span>su<span class=\"_ _1\"></span>pporto <span class=\"_ _33\"> </span>tecnologic<span class=\"_ _1\"></span>o  utili<span class=\"_ _1\"></span>zzato <span class=\"_ _33\"> </span>dai <span class=\"_ _34\"> </span>Controllori <span class=\"_ _33\"> </span>del<span class=\"_ _2ba\"> </span>Traffico <span class=\"_ _2d\"></span>Aereo <span class=\"_ _2f\"></span>che <span class=\"_ _2d\"></span>operano <span class=\"_ _2d\"></span>negli <span class=\"_ _2f\"></span>ACC <span class=\"_ _2f\"></span>per <span class=\"_ _2d\"></span>la <span class=\"_ _2f\"></span>prevenzione <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>potenziali <span class=\"_ _2d\"></span>conflitti <span class=\"_ _2d\"></span>tra <span class=\"_ _2d\"></span>i <span class=\"_ _2f\"></span>voli <span class=\"_ _2d\"></span>operanti <span class=\"_ _2f\"></span>nello<span class=\"_ _2ba\"> </span>spazio <span class=\"_ _4\"></span>aereo <span class=\"_ _4\"></span>gestito dalla <span class=\"_ _4\"></span>Capogruppo<span class=\"ff5\">, <span class=\"_ _4\"></span>supportandone <span class=\"_ _4\"></span>l\u2019individuazione automatica <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>classificandoli <span class=\"_ _4\"></span>per<span class=\"_ _2ba\"> </span></span>livelli di urgenza. Tale <span class=\"_ _1\"></span>sistema \u00e8 entrato in us<span class=\"_ _1\"></span>o nel<span class=\"ff5\">l\u2019esercizio precedent<span class=\"_ _30\"></span>e <span class=\"_ _4\"></span>per <span class=\"ff3\">gli ACC di Padova, Bri<span class=\"_ _1\"></span>ndisi e<span class=\"_ _2ba\"> </span></span></span>Milano<span class=\"ff5\">, nel <span class=\"_ _30\"></span>2<span class=\"_ _4\"></span>023 \u00e8 <span class=\"_ _1\"></span>stato im<span class=\"_ _1\"></span>plementato press<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> l\u2019ACC d<span class=\"_ _1\"></span>i Roma<span class=\"ff3 lsf\">; <span class=\"ls0\">iv) <span class=\"_ _1\"></span>il sistema di <span class=\"_ _30\"></span>monitoraggio centralizzat<span class=\"_ _30\"></span>o<span class=\"_ _2ba\"> </span></span></span></span>de<span class=\"lsa\">l <span class=\"_ _37\"> </span><span class=\"ls0\">sistema <span class=\"_ _37\"> </span>meteo <span class=\"_ _37\"> </span>aeroportuale <span class=\"_ _37\"> </span>E-AWOS <span class=\"_ _37\"> </span>(Automatic  Weather <span class=\"_ _37\"> </span>Observation  System)<span class=\"lsf\">; <span class=\"_ _37\"> </span></span>v) <span class=\"_ _29\"> </span>i <span class=\"_ _37\"> </span>lavori <span class=\"_ _37\"> </span>di<span class=\"_ _2ba\"> </span></span></span>predisposizione <span class=\"_ _d5\"> </span>dello <span class=\"_ _38\"> </span>spazio <span class=\"_ _38\"> </span>fisico <span class=\"_ _d5\"> </span>che <span class=\"_ _38\"> </span>ospiter\u00e0 <span class=\"_ _38\"> </span>le <span class=\"_ _38\"> </span>torri <span class=\"_ _38\"> </span>remote <span class=\"_ _d5\"> </span>press<span class=\"ff5\">o <span class=\"_ _38\"> </span>l\u2019ACC <span class=\"_ _38\"> </span>di <span class=\"_ _38\"> </span>Brindisi</span><span class=\"ls11\">; <span class=\"_ _38\"> </span></span>vi)<span class=\"_ _2ba\"> </span>l\u2019ammodernamento  d<span class=\"_ _1\"></span>ell\u2019attuale  sistema  per  la  gesti<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>ne  della  connettivit\u00e0  sat<span class=\"_ _1\"></span>ellitare  su  diversi  siti<span class=\"_ _2ba\"> </span>Terreni e<span class=\"_ _2ba\"> </span>fabbricati<span class=\"_ _2ba\"> </span>Im<span class=\"_ _1\"></span>pian<span class=\"_ _4\"></span>ti e<span class=\"_ _2ba\"> </span>macc<span class=\"_ _30\"></span>h<span class=\"_ _4\"></span>inari<span class=\"_ _2ba\"> </span>Attrezzature<span class=\"_ _2ba\"> </span>ind.li <span class=\"_ _4\"></span>e<span class=\"_ _2ba\"> </span>comm<span class=\"_ _1\"></span>.li<span class=\"_ _2ba\"> </span>Altri ben<span class=\"_ _4\"></span>i<span class=\"_ _2ba\"> </span>Attivit\u00e0<span class=\"_ _2ba\"> </span>materiali in<span class=\"_ _2ba\"> </span>corso<span class=\"_ _2ba\"> </span>Totale<span class=\"_ _2ba\"> </span>Co<span class=\"_ _4\"></span>sto<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>sto<span class=\"_ _4\"></span>rico        5<span class=\"_ _1\"></span>64<span class=\"_ _30\"></span>.7<span class=\"_ _30\"></span>79<span class=\"_ _1\"></span> <span class=\"_ _37\"> </span>                  2.<span class=\"_ _30\"></span>00<span class=\"_ _1\"></span>9.<span class=\"_ _30\"></span>90<span class=\"_ _30\"></span>4 <span class=\"_ _3c\"> </span>        2<span class=\"_ _1\"></span>74<span class=\"_ _30\"></span>.2<span class=\"_ _30\"></span>70<span class=\"_ _30\"></span> <span class=\"_ _73\"> </span>        34<span class=\"_ _30\"></span>2.<span class=\"_ _30\"></span>58<span class=\"_ _30\"></span>8 <span class=\"_ _3c\"> </span>        2<span class=\"_ _1\"></span>60<span class=\"_ _30\"></span>.2<span class=\"_ _30\"></span>56<span class=\"_ _1\"></span> <span class=\"_ _3c\"> </span><span class=\"ls0\">  <span class=\"_ _4\"></span> <span class=\"_ _4\"></span>  <span class=\"_ _4\"></span>3.451.79<span class=\"_ _1\"></span>7<span class=\"_ _2ba\"> </span></span>Fon<span class=\"_ _4\"></span>do<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ammo<span class=\"_ _4\"></span>rta<span class=\"_ _4\"></span>men<span class=\"_ _4\"></span>to<span class=\"_ _2ba\"> </span>(300.2<span class=\"_ _1\"></span>11)<span class=\"_ _f1\"> </span>(1.7<span class=\"_ _1\"></span>47.262<span class=\"_ _1\"></span>)<span class=\"_ _5c\"> </span>(<span class=\"_ _1\"></span>240.23<span class=\"_ _1\"></span>2)<span class=\"_ _1b5\"> </span>(312.4<span class=\"_ _1\"></span>00)<span class=\"_ _fc\"> </span>0<span class=\"_ _15c\"> </span>(2.6<span class=\"_ _1\"></span>00.105<span class=\"_ _1\"></span>)<span class=\"_ _2ba\"> </span>Valore <span class=\"_ _4\"></span>residuo <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>31.12<span class=\"_ _1\"></span>.20<span class=\"_ _1\"></span>22        2<span class=\"_ _1\"></span>64<span class=\"_ _30\"></span>.5<span class=\"_ _30\"></span>68<span class=\"_ _30\"></span> <span class=\"_ _29\"> </span>                     2<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>2.<span class=\"_ _30\"></span>64<span class=\"_ _30\"></span>2 <span class=\"_ _3f\"> </span>          34<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>38<span class=\"_ _30\"></span> <span class=\"_ _3c\"> </span>          30<span class=\"_ _30\"></span>.1<span class=\"_ _30\"></span>88<span class=\"_ _30\"></span> <span class=\"_ _3c\"> </span>        26<span class=\"_ _1\"></span>0.<span class=\"_ _30\"></span>25<span class=\"_ _30\"></span>6 <span class=\"_ _3f\"> </span>        85<span class=\"_ _30\"></span>1.<span class=\"_ _30\"></span>69<span class=\"_ _1\"></span>2<span class=\"_ _2ba\"> </span>Increment<span class=\"_ _4\"></span>i            6<span class=\"_ _1\"></span>.9<span class=\"_ _30\"></span>35<span class=\"_ _30\"></span> <span class=\"_ _93\"> </span><span class=\"ls0\">25<span class=\"_ _1\"></span>.149<span class=\"_ _42\"> </span><span class=\"ls78\">            2.<span class=\"_ _30\"></span>33<span class=\"_ _30\"></span>7 <span class=\"_ _3c\"> </span>            9<span class=\"_ _1\"></span>.4<span class=\"_ _30\"></span>37<span class=\"_ _30\"></span> <span class=\"_ _3c\"> </span>          83<span class=\"_ _30\"></span>.82<span class=\"_ _30\"></span>6 <span class=\"_ _3f\"> </span>        12<span class=\"_ _30\"></span>7.6<span class=\"_ _30\"></span>84<span class=\"_ _2ba\"> </span></span></span>Al<span class=\"_ _4\"></span>ien<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>zio<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>- cost<span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>st<span class=\"_ _4\"></span>ori<span class=\"_ _4\"></span>co<span class=\"_ _2ba\"> </span>(581)<span class=\"_ _18a\"> </span>(4.2<span class=\"_ _30\"></span>54)<span class=\"_ _96\"> </span>(2.847)<span class=\"_ _12b\"> </span>(4.325)<span class=\"_ _e6\"> </span>0<span class=\"_ _1b6\"> </span>(12.0<span class=\"_ _1\"></span>07)<span class=\"_ _2ba\"> </span>Al<span class=\"_ _4\"></span>ien<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>zio<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>- fo<span class=\"_ _4\"></span>nd<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>amm.to<span class=\"_ _2ba\"> </span>547<span class=\"_ _110\"> </span><span class=\"ls0\">4.232<span class=\"_ _a1\"> </span>2.847<span class=\"_ _42\"> </span><span class=\"ls78\">            4<span class=\"_ _1\"></span>.2<span class=\"_ _30\"></span>80<span class=\"_ _30\"></span> <span class=\"_ _1b7\"> </span><span class=\"ls0\">0<span class=\"_ _be\"> </span>11.90<span class=\"_ _1\"></span>6<span class=\"_ _2ba\"> </span></span></span></span>Ricla<span class=\"_ _4\"></span>ssi<span class=\"_ _4\"></span>fiche<span class=\"_ _2ba\"> </span>0<span class=\"_ _9b\"> </span>(315)<span class=\"_ _20\"> </span>(115)<span class=\"_ _e6\"> </span>0<span class=\"_ _1b6\"> </span>(45.31<span class=\"_ _1\"></span>1)<span class=\"_ _f6\"> </span>(45.741<span class=\"_ _1\"></span>)<span class=\"_ _2ba\"> </span>Ammo<span class=\"_ _4\"></span>rta<span class=\"_ _4\"></span>ment<span class=\"_ _4\"></span>i<span class=\"_ _2ba\"> </span>(21.7<span class=\"_ _1\"></span>10)<span class=\"_ _27\"> </span>(7<span class=\"_ _1\"></span>1.376)<span class=\"_ _12b\"> </span>(6.670)<span class=\"_ _f6\"> </span>(10<span class=\"_ _1\"></span>.942)<span class=\"_ _fc\"> </span>0<span class=\"_ _39\"> </span>(110.698)<span class=\"_ _2ba\"> </span>Totale <span class=\"_ _4\"></span>variazioni<span class=\"_ _2ba\"> </span>(14.<span class=\"_ _30\"></span>809)<span class=\"_ _27\"> </span>(<span class=\"_ _1\"></span>46.5<span class=\"_ _1\"></span>64)<span class=\"_ _12b\"> </span>(4.4<span class=\"_ _1\"></span>48)<span class=\"_ _12b\"> </span>(1.55<span class=\"_ _1\"></span>0)<span class=\"_ _be\"> </span>38.<span class=\"_ _30\"></span>515<span class=\"_ _f6\"> </span>(28.8<span class=\"_ _1\"></span>56)<span class=\"_ _2ba\"> </span>Co<span class=\"_ _4\"></span>sto<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>sto<span class=\"_ _4\"></span>rico<span class=\"_ _2ba\"> </span>571.1<span class=\"_ _1\"></span>33<span class=\"_ _8e\"> </span>2.030.42<span class=\"_ _1\"></span>0<span class=\"_ _42\"> </span><span class=\"ls78\">        27<span class=\"_ _30\"></span>3.6<span class=\"_ _30\"></span>45<span class=\"_ _30\"></span> <span class=\"_ _3c\"> </span>        34<span class=\"_ _30\"></span>7.<span class=\"_ _1\"></span>70<span class=\"_ _30\"></span>0 <span class=\"_ _3f\"> </span>        29<span class=\"_ _30\"></span>8.7<span class=\"_ _30\"></span>71<span class=\"_ _30\"></span> <span class=\"_ _1b8\"> </span><span class=\"ls0\">3.521<span class=\"_ _1\"></span>.669<span class=\"_ _2ba\"> </span></span></span>Fon<span class=\"_ _4\"></span>do<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ammo<span class=\"_ _4\"></span>rta<span class=\"_ _4\"></span>men<span class=\"_ _4\"></span>to<span class=\"_ _2ba\"> </span>(321.3<span class=\"_ _1\"></span>74)<span class=\"_ _f1\"> </span>(1.8<span class=\"_ _1\"></span>14.342<span class=\"_ _1\"></span>)<span class=\"_ _1b5\"> </span>(244.0<span class=\"_ _1\"></span>55)<span class=\"_ _1b5\"> </span>(319.0<span class=\"_ _30\"></span>62)<span class=\"_ _fc\"> </span>0<span class=\"_ _15c\"> </span>(2.698.8<span class=\"_ _1\"></span>33)<span class=\"_ _2ba\"> </span>Valore <span class=\"_ _4\"></span>residuo <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>31.12<span class=\"_ _1\"></span>.20<span class=\"_ _1\"></span>23        2<span class=\"_ _1\"></span>49<span class=\"_ _30\"></span>.7<span class=\"_ _30\"></span>59<span class=\"_ _30\"></span> <span class=\"_ _29\"> </span>                     2<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>6.<span class=\"_ _30\"></span>07<span class=\"_ _30\"></span>8 <span class=\"_ _3f\"> </span>          29<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>90<span class=\"_ _30\"></span> <span class=\"_ _3c\"> </span>          28<span class=\"_ _30\"></span>.6<span class=\"_ _30\"></span>38<span class=\"_ _30\"></span> <span class=\"_ _3c\"> </span>        29<span class=\"_ _1\"></span>8.<span class=\"_ _30\"></span>77<span class=\"_ _30\"></span>1 <span class=\"_ _3f\"> </span>        82<span class=\"_ _30\"></span>2.<span class=\"_ _30\"></span>83<span class=\"_ _1\"></span>6<span class=\"_ _2ba\"> </span>(m<span class=\"_ _1\"></span>igli<span class=\"_ _1\"></span>aia <span class=\"_ _1\"></span>di euro<span class=\"_ _1\"></span>)<span class=\"_ _2ba\"> </span>aziendali; v<span class=\"ff5\">ii) <span class=\"_ _1\"></span>l\u2019ammoderna<span class=\"_ _30\"></span>mento dei sistemi <span class=\"_ _1\"></span>radio Ter<span class=\"_ _1\"></span>ra Bordo <span class=\"_ _1\"></span>Terra (TBT) <span class=\"_ _1\"></span>su diversi <span class=\"_ _30\"></span>siti aziendali; <span class=\"ff3\">viii) il<span class=\"_ _2ba\"> </span></span></span><span class=\"ff5\"><span class=\"ff3\"><span class=\"_ _1\"></span> </span></span>sistema <span class=\"_ _34\"> </span>Cronos <span class=\"_ _33\"> </span>per <span class=\"_ _34\"> </span>la <span class=\"_ _33\"> </span>gestione <span class=\"_ _34\"> </span>dei <span class=\"_ _33\"> </span>Notam, <span class=\"_ _34\"> </span>informazioni <span class=\"_ _34\"> </span>utili <span class=\"_ _33\"> </span>per <span class=\"_ _34\"> </span>i <span class=\"_ _33\"> </span>piani <span class=\"_ _33\"> </span>di<span class=\"_ _30\"></span>  v<span class=\"_ _1\"></span>olo, <span class=\"_ _33\"> </span>integrata<span class=\"_ _30\"></span>  c<span class=\"_ _1\"></span>on <span class=\"_ _33\"> </span>EAD<span class=\"_ _2ba\"> </span> (European <span class=\"_ _29\"> </span>Aeronautical <span class=\"_ _29\"> </span>informa<span class=\"_ _1\"></span>tion <span class=\"_ _29\"> </span>services <span class=\"_ _29\"> </span>Database) <span class=\"_ _29\"> </span>la <span class=\"_ _29\"> </span>banca <span class=\"_ _29\"> </span>dati <span class=\"_ _29\"> </span>centralizzata <span class=\"_ _29\"> </span>Eurocontrol <span class=\"_ _29\"> </span>di<span class=\"_ _2ba\"> </span> riferimento <span class=\"_ _2a\"></span>per <span class=\"_ _2a\"></span>la <span class=\"_ _2a\"></span>Quality <span class=\"_ _2a\"></span>Assurance <span class=\"_ _34\"></span>dell<span class=\"_ _1\"></span>e <span class=\"_ _2a\"></span>informazioni <span class=\"_ _2a\"></span>aeronautiche <span class=\"_ _2a\"></span>che <span class=\"_ _2a\"></span>abilit\u00e0 <span class=\"_ _34\"></span>i <span class=\"_ _2a\"></span>Service <span class=\"_ _2a\"></span>Provider <span class=\"_ _2a\"></span>al<span class=\"_ _2ba\"> </span> reperimento <span class=\"_ _34\"> </span>dei <span class=\"_ _34\"> </span>dati <span class=\"_ _34\"> </span>AIS <span class=\"_ _34\"> </span>in <span class=\"_ _34\"> </span>tempo <span class=\"_ _34\"> </span>reale<span class=\"ff5\">; <span class=\"_ _33\"> </span>ix) <span class=\"_ _34\"></span>l\u2019amm<span class=\"_ _1\"></span>odernamento <span class=\"_ _34\"> </span>delle <span class=\"_ _34\"> </span>radioassistenz<span class=\"_ _1\"></span>e <span class=\"_ _34\"> </span>su <span class=\"_ _33\"> </span>di<span class=\"_ _1\"></span>versi <span class=\"_ _34\"> </span>siti<span class=\"_ _2ba\"> </span></span><span class=\"ff5\"> </span>aeroportuali<span class=\"ff5\">; x) l\u2019ins<span class=\"_ _1\"></span>tallazione del radar di<span class=\"_ _1\"></span> avvicina<span class=\"_ _1\"></span>mento presso l\u2019aeropor<span class=\"_ _1\"></span>to di Lamezia Ter<span class=\"_ _1\"></span>me<span class=\"_ _4\"></span><span class=\"ff3\">.  </span></span><span class=\"ff5\"><span class=\"ff3\"> </span></span>Gli <span class=\"_ _2f\"></span>incrementi <span class=\"_ _2f\"></span>per <span class=\"_ _2f\"></span><span class=\"ls4\">83</span>.826 <span class=\"_ _2f\"></span>migliaia <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>euro<span class=\"_ _4\"></span> <span class=\"_ _2f\"></span>si <span class=\"_ _2f\"></span>riferiscono <span class=\"_ _2f\"></span>alle <span class=\"_ _2a\"></span>attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _2f\"></span>m<span class=\"_ _4\"></span>ateriali <span class=\"_ _2f\"></span>in <span class=\"_ _2f\"></span>corso <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>realizzazione<span class=\"_ _2ba\"> </span> riguardanti <span class=\"_ _1\"></span>l\u2019avanzamento<span class=\"_ _1\"></span> dei <span class=\"_ _1\"></span>progetti <span class=\"_ _30\"></span>di investiment<span class=\"_ _1\"></span>o, tra<span class=\"_ _1\"></span> i quali<span class=\"_ _1\"></span> si <span class=\"_ _30\"></span>ev<span class=\"_ _4\"></span>idenzia: <span class=\"ff3\">i)<span class=\"_ _30\"></span> il progra<span class=\"_ _30\"></span>mma <span class=\"ff6\">4-Flight</span>, il<span class=\"_ _2ba\"> </span></span><span class=\"ff3\"><span class=\"_ _1\"></span> </span>cui o<span class=\"_ _4\"></span>biettivo \u00e8 <span class=\"_ _4\"></span>quello di <span class=\"_ _4\"></span>sviluppare l\u2019intera <span class=\"_ _4\"></span>piattaforma tecnologica Air <span class=\"_ _4\"></span>Traffic <span class=\"_ _2d\"></span><span class=\"ff3\">Manag<span class=\"_ _1\"></span>ement <span class=\"_ _4\"></span>(ATM) degli<span class=\"_ _2ba\"> </span></span><span class=\"ff3\"> </span>ACC <span class=\"_ _2a\"></span>basata <span class=\"_ _2a\"></span>sui <span class=\"_ _34\"></span>conce<span class=\"_ _1\"></span>tti <span class=\"_ _2a\"></span>operativi <span class=\"_ _2a\"></span>di <span class=\"_ _34\"></span>SESAR <span class=\"_ _2a\"></span>e <span class=\"_ _2a\"></span>assumendo <span class=\"_ _2a\"></span>al <span class=\"_ _2a\"></span>suo <span class=\"_ _34\"></span>intern<span class=\"_ _1\"></span>o <span class=\"_ _34\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _2a\"></span>sistema <span class=\"_ _2a\"></span>Coflight <span class=\"_ _2a\"></span>come <span class=\"_ _34\"></span>un<span class=\"_ _1\"></span>a<span class=\"_ _2ba\"> </span> componente  di  base. <span class=\"_ _37\"> </span><span class=\"ls10\">Il  </span>sistema <span class=\"_ _37\"> </span><span class=\"ff6\">Flight  data  processing</span>  di <span class=\"_ _37\"> </span>nuova  generazione  denominato  Coflight<span class=\"_ _2ba\"> </span> supporta il controllore nel calcolo della traiettoria att<span class=\"_ _1\"></span>esa del volo<span class=\"_ _4\"></span> ed \u00e8 <span class=\"_ _4\"></span>realizzato in collaborazi<span class=\"_ _1\"></span>one con <span class=\"_ _4\"></span>il<span class=\"_ _2ba\"> </span><span class=\"_ _1\"></span> provider <span class=\"_ _3f\"> </span>francese <span class=\"_ _3f\"> </span>DSNA; <span class=\"_ _3f\"> </span>ii) <span class=\"_ _3f\"> </span>il <span class=\"_ _3f\"> </span>programma <span class=\"_ _3c\"> </span>di <span class=\"_ _3f\"> </span>spostamento <span class=\"_ _29\"> </span>delle <span class=\"_ _3f\"> </span>postazioni <span class=\"_ _3f\"> </span>di <span class=\"_ _3c\"> </span>controllo <span class=\"_ _3c\"> </span>radar <span class=\"_ _3f\"> </span>di<span class=\"_ _2ba\"> </span> avvicinamento <span class=\"_ _2d\"></span>dalle <span class=\"_ _2f\"></span>attuali <span class=\"_ _2d\"></span>sede <span class=\"_ _2f\"></span>dedicate <span class=\"_ _2f\"></span>presso <span class=\"_ _2f\"></span>gli <span class=\"_ _2f\"></span>aeroporti <span class=\"_ _2d\"></span>agli <span class=\"_ _2f\"></span>ACC <span class=\"_ _2f\"></span>sovrastan<span class=\"_ _1\"></span>ti; <span class=\"_ _2a\"></span><span class=\"lsa\">iii</span>) <span class=\"_ _2d\"></span>la <span class=\"_ _2f\"></span>realizzazione<span class=\"_ _2ba\"> </span> della <span class=\"_ _30\"></span>nuova r<span class=\"_ _30\"></span>ete di <span class=\"_ _3e\"></span>comunicazione <span class=\"_ _30\"></span>ENET-2, <span class=\"_ _1\"></span>che <span class=\"_ _30\"></span>andr\u00e0 <span class=\"_ _30\"></span>a <span class=\"_ _1\"></span>sostituire <span class=\"_ _30\"></span>la <span class=\"_ _1\"></span>corrente <span class=\"_ _30\"></span>rete <span class=\"_ _30\"></span>ENET <span class=\"_ _30\"></span>che in<span class=\"_ _1\"></span>terconnette<span class=\"_ _2ba\"> </span><span class=\"_ _30\"></span> tutti <span class=\"_ _4\"></span>i <span class=\"_ _2d\"></span>siti o<span class=\"_ _4\"></span>perativi<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>naziona<span class=\"_ _1\"></span>li, <span class=\"_ _4\"></span>veicolando <span class=\"_ _4\"></span>la <span class=\"_ _2d\"></span>fonia <span class=\"_ _4\"></span>operativa,<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>i <span class=\"_ _2d\"></span>dati <span class=\"_ _4\"></span>radar, <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>piani <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>volo, <span class=\"_ _4\"></span>meteo, <span class=\"_ _4\"></span>AIS <span class=\"_ _4\"></span>e <span class=\"_ _2d\"></span>di<span class=\"_ _2ba\"> </span> controllo <span class=\"_ _2d\"></span>impianti; <span class=\"_ _2d\"></span>iv) <span class=\"_ _2f\"></span>le <span class=\"_ _2f\"></span>attivit\u00e0 <span class=\"_ _2d\"></span>legate <span class=\"_ _2d\"></span>alla <span class=\"_ _2f\"></span>realizzazio<span class=\"_ _1\"></span>ne <span class=\"_ _2f\"></span>delle <span class=\"_ _2d\"></span>Torri <span class=\"_ _2f\"></span>di <span class=\"_ _2d\"></span>controllo <span class=\"_ _2d\"></span>gestite <span class=\"_ _2f\"></span>da <span class=\"_ _2d\"></span>remoto <span class=\"_ _2f\"></span>che<span class=\"_ _2ba\"> </span> prevede anche la predisposizione dello<span class=\"_ _1\"></span> spazio fisico necessario presso gli ACC per o<span class=\"_ _4\"></span>spitarle; v) le attivit\u00e0<span class=\"_ _2ba\"> </span><span class=\"_ _1\"></span> di digitalizz<span class=\"_ _1\"></span>azione locale delle torri di c<span class=\"_ _1\"></span>ontrollo del traffico a<span class=\"_ _1\"></span>ereo di vari siti.<span class=\"fc7\"> </span><span class=\"fc7\"><span class=\"_ _1\"></span><span class=\"fc0\"> </span></span>\u25aa<span class=\"ffb\"> <span class=\"_ _13d\"> </span><span class=\"ff3 fs4\">i <span class=\"_ _30\"></span>decrementi <span class=\"_ _30\"></span>per <span class=\"_ _1\"></span>riclassifiche <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>complessivi <span class=\"_ _30\"></span><span class=\"ls4\">45<span class=\"ls0\">.741 <span class=\"_ _30\"></span>migliaia <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>euro <span class=\"_ _30\"></span>sono rif<span class=\"_ _30\"></span>eriti <span class=\"_ _1\"></span>principalment<span class=\"_ _1\"></span>e <span class=\"_ _30\"></span>a <span class=\"_ _1\"></span>progetti<span class=\"_ _2ba\"> </span></span></span></span></span><span class=\"ffb\"><span class=\"ff3 fs4\"><span class=\"ls4\"><span class=\"ls0\"> </span></span></span></span>di <span class=\"_ _2f\"></span>invest<span class=\"_ _4\"></span>imento<span class=\"_ _1\"></span> <span class=\"_ _2a\"></span>conclusi <span class=\"_ _2f\"></span>ed <span class=\"_ _2a\"></span>entrati <span class=\"_ _2a\"></span>in <span class=\"_ _2f\"></span>uso <span class=\"_ _2a\"></span>nell\u2019es<span class=\"_ _1\"></span>ercizio <span class=\"_ _2f\"></span>con <span class=\"_ _2a\"></span>classificazione <span class=\"_ _2f\"></span>a <span class=\"_ _2a\"></span>voce <span class=\"_ _2f\"></span>propria<span class=\"_ _4\"></span><span class=\"ff3\"> <span class=\"_ _2a\"></span>per <span class=\"_ _2a\"></span>43.858<span class=\"_ _2ba\"> </span></span><span class=\"ff3\"><span class=\"_ _30\"></span> </span>migliaia <span class=\"_ _2d\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>euro, <span class=\"_ _2d\"></span>per <span class=\"_ _4\"></span>603 <span class=\"_ _2d\"></span>migli<span class=\"_ _1\"></span>aia <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>euro <span class=\"_ _4\"></span>alla <span class=\"_ _2d\"></span>riclassifi<span class=\"_ _30\"></span>ca <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>alcuni <span class=\"_ _2d\"></span>co<span class=\"_ _1\"></span>mponenti <span class=\"_ _2d\"></span>di <span class=\"_ _4\"></span>sistemi <span class=\"_ _2d\"></span>operativi<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>nelle<span class=\"_ _2ba\"> </span><span class=\"_ _1\"></span> rimanenze <span class=\"_ _2d\"></span>per <span class=\"_ _2d\"></span>parti <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>ricambio <span class=\"_ _2d\"></span>e <span class=\"_ _2d\"></span>per <span class=\"_ _2d\"></span>la <span class=\"_ _2d\"></span>restante <span class=\"_ _2d\"></span>parte <span class=\"_ _2d\"></span>ad <span class=\"_ _2d\"></span>imp<span class=\"_ _1\"></span>orti <span class=\"_ _2d\"></span>classificati <span class=\"_ _2d\"></span><span class=\"ff5\">nell\u2019ambito <span class=\"_ _2d\"></span>delle <span class=\"_ _2d\"></span></span>attivit\u00e0<span class=\"_ _2ba\"> </span><span class=\"_ _30\"></span> immateriali. <span class=\"ffd fs8\"> </span>Si evidenzia che parte degli<span class=\"_ _1\"></span> investimenti, per un costo storico pari a 267,4 milioni di euro, sono finanz<span class=\"_ _1\"></span>iati da<span class=\"_ _2ba\"> </span> contributi <span class=\"_ _2a\"></span>in <span class=\"_ _2f\"></span>conto <span class=\"_ _2a\"></span>impianti <span class=\"_ _2f\"></span>riconosciuti <span class=\"_ _2a\"></span>nell\u2019<span class=\"_ _1\"></span>ambito <span class=\"_ _2f\"></span>del <span class=\"_ _2a\"></span>Programma <span class=\"_ _2f\"></span>Operativo <span class=\"_ _2a\"></span>Nazionale <span class=\"_ _2f\"></span>Trasporti <span class=\"_ _2a\"></span>(PON)<span class=\"_ _2ba\"> </span><span class=\"_ _30\"></span> anni <span class=\"_ _2d\"></span>2000-2006, <span class=\"_ _2d\"></span>2007-2013 <span class=\"_ _2d\"></span>e <span class=\"_ _4\"></span>2014<span class=\"_ _4\"></span>-2020 <span class=\"_ _2d\"></span>per <span class=\"_ _2d\"></span>gli <span class=\"_ _2d\"></span>interventi <span class=\"_ _2d\"></span>negli <span class=\"_ _4\"></span>aeroporti <span class=\"_ _2d\"></span>del <span class=\"_ _2d\"></span>sud, <span class=\"_ _2d\"></span>dai <span class=\"_ _2d\"></span>contributi <span class=\"_ _2d\"></span>assegnati<span class=\"_ _2ba\"> </span><span class=\"_ _30\"></span> dal <span class=\"_ _2a\"></span>Ministero <span class=\"_ _2a\"></span>delle <span class=\"_ _2a\"></span>Infrast<span class=\"_ _1\"></span>rutture <span class=\"_ _2a\"></span>e <span class=\"_ _2a\"></span>dei <span class=\"_ _2a\"></span>Trasporti <span class=\"_ _2a\"></span>per <span class=\"_ _2a\"></span>investimenti <span class=\"_ _2a\"></span>negli <span class=\"_ _2f\"></span>aeroporti <span class=\"_ _2a\"></span>militari <span class=\"_ _2a\"></span>come <span class=\"_ _2a\"></span>da <span class=\"_ _2a\"></span>Legge<span class=\"_ _2ba\"> </span> 102/<span class=\"ls4\">20</span>09, dai pr<span class=\"_ _1\"></span>ogetti finanziati in ambito europe<span class=\"_ _1\"></span>o e dai contributi derivanti dal PNRR. I suddetti contribu<span class=\"_ _1\"></span>ti<span class=\"_ _2ba\"> </span> in <span class=\"_ _2d\"></span>conto <span class=\"_ _2d\"></span>impianti <span class=\"_ _4\"></span>riconosciuti <span class=\"_ _2d\"></span>per <span class=\"_ _4\"></span>tali <span class=\"_ _2d\"></span>investimenti <span class=\"_ _2d\"></span>vengono <span class=\"_ _2d\"></span>contabili<span class=\"_ _1\"></span>zzati <span class=\"_ _2d\"></span>tra <span class=\"_ _2d\"></span>le <span class=\"_ _2d\"></span><span class=\"ff6\">altre <span class=\"_ _2d\"></span>passivit\u00e0</span> <span class=\"_ _4\"></span>e <span class=\"_ _2d\"></span>rilasciati <span class=\"_ _2d\"></span>a<span class=\"_ _2ba\"> </span> conto <span class=\"_ _3e\"></span>eco<span class=\"_ _4\"></span>nomic<span class=\"_ _1\"></span>o <span class=\"_ _30\"></span>in <span class=\"_ _30\"></span>relazion<span class=\"_ _1\"></span>e <span class=\"_ _30\"></span>agli <span class=\"_ _30\"></span>ammortam<span class=\"_ _1\"></span>enti <span class=\"_ _30\"></span>degli <span class=\"_ _3e\"></span>investimenti <span class=\"_ _3e\"></span>cui <span class=\"_ _30\"></span>si <span class=\"_ _30\"></span>riferiscon<span class=\"_ _1\"></span>o. <span class=\"_ _30\"></span>La <span class=\"_ _30\"></span>quota <span class=\"_ _3e\"></span>di <span class=\"_ _30\"></span>competenza<span class=\"_ _2ba\"> </span><span class=\"_ _1\"></span> dell\u2019eserc<span class=\"ff3\">izio am<span class=\"_ _1\"></span>monta a <span class=\"ls17\">11</span>.311 migliaia di euro <span class=\"_ _1\"></span>(8.470 migliaia di eur<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> nel 2022)<span class=\"_ _1\"></span>. </span><span class=\"ff3\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-581": {
   "value": "8.<span class=\"ffb ls0\"> <span class=\"_ _42\"> </span><span class=\"ff3\">Attivit\u00e0 Immateriali<span class=\"_ _2ba\"> </span></span></span>Le  attivit\u00e0 <span class=\"_ _37\"> </span>immateriali  am<span class=\"_ _1\"></span>montano  al <span class=\"_ _37\"> </span>31  dicembre  202<span class=\"_ _4\"></span>3 <span class=\"_ _37\"> </span>a  190.<span class=\"ls4\">29</span>7  migliaia  di  euro <span class=\"_ _37\"> </span>ed  hanno <span class=\"_ _37\"> </span>subito<span class=\"_ _2ba\"> </span>nell\u2019esercizio le segu<span class=\"_ _1\"></span>enti variazioni: Le <span class=\"_ _2d\"></span>attivit\u00e0 <span class=\"_ _2d\"></span><span class=\"lsa\">im</span><span class=\"ff5\">materiali <span class=\"_ _2d\"></span>registrano <span class=\"_ _2d\"></span>nell\u2019esercizio <span class=\"_ _2d\"></span>una <span class=\"_ _2d\"></span>variazione <span class=\"_ _2d\"></span>netta <span class=\"_ _2f\"></span></span>positiva <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>9.879 <span class=\"_ _2d\"></span>migliaia <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>euro <span class=\"_ _2f\"></span>per <span class=\"_ _2d\"></span>i<span class=\"_ _2ba\"> </span>seguenti eventi: \u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff5\">gli <span class=\"_ _4\"></span>ammortamenti <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>comp<span class=\"_ _1\"></span>etenza <span class=\"_ _2d\"></span>dell\u2019<span class=\"_ _1\"></span>esercizio <span class=\"_ _4\"></span>che <span class=\"_ _2d\"></span>a<span class=\"_ _1\"></span>mmontano <span class=\"_ _4\"></span>a <span class=\"_ _2d\"></span>1<span class=\"ff3\">7.771 <span class=\"_ _4\"></span>migliaia <span class=\"_ _2d\"></span>di <span class=\"_ _4\"></span>euro <span class=\"_ _4\"></span>(13.9<span class=\"ls17\">16<span class=\"_ _4\"></span></span> <span class=\"_ _2d\"></span>al <span class=\"_ _4\"></span>31<span class=\"_ _2ba\"> </span></span></span></span>dicembre 2022<span class=\"ls3c\">);<span class=\"_ _2ba\"> </span></span>\u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff3\">gli <span class=\"_ _4\"></span>incrementi <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>comples<span class=\"_ _1\"></span>sivi <span class=\"_ _2d\"></span><span class=\"ls17\">49</span>.238 migliaia <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>euro, <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>cui <span class=\"ls17\">22<span class=\"_ _4\"></span></span>.588 <span class=\"_ _4\"></span>migliaia <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>euro <span class=\"_ _4\"></span>riferiti <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>progetti di<span class=\"_ _2ba\"> </span></span></span>investimento <span class=\"_ _30\"></span>ultimati nel<span class=\"_ _1\"></span> corso <span class=\"_ _1\"></span>dell\u2019eserciz<span class=\"_ _1\"></span>io ed<span class=\"_ _1\"></span> entrati <span class=\"_ _1\"></span>in uso<span class=\"_ _1\"></span> <span class=\"ff3 ls16\">e <span class=\"ls0\">riguardanti p<span class=\"_ _1\"></span>rincipalment<span class=\"_ _1\"></span>e: i) <span class=\"_ _1\"></span>il soft<span class=\"_ _1\"></span>ware<span class=\"_ _2ba\"> </span></span></span>per <span class=\"_ _33\"> </span>siste<span class=\"_ _1\"></span>mi <span class=\"_ _33\"> </span>gestionali<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>quali <span class=\"_ _34\"> </span>quelli <span class=\"_ _33\"> </span>riferiti<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>ad <span class=\"_ _34\"> </span>applicazioni <span class=\"_ _33\"> </span>del <span class=\"_ _34\"> </span>sistema <span class=\"_ _33\"> </span>di <span class=\"_ _34\"> </span>gestione <span class=\"_ _33\"> </span>del <span class=\"_ _34\"> </span>personale <span class=\"_ _33\"> </span>ed <span class=\"_ _34\"> </span>a<span class=\"_ _2ba\"> </span>software <span class=\"_ _3f\"> </span>basati <span class=\"_ _3f\"> </span>su <span class=\"_ _3f\"> </span>una <span class=\"_ _3c\"> </span>tecnol<span class=\"_ _1\"></span>ogia <span class=\"_ _3f\"> </span>di <span class=\"_ _3c\"> </span>virtualizzazio<span class=\"_ _1\"></span>ne <span class=\"_ _3f\"> </span>VMware; <span class=\"_ _3c\"> </span>ii) <span class=\"_ _3f\"> </span>alcune <span class=\"_ _3f\"> </span>funzionalit\u00e0 <span class=\"_ _3f\"> </span>della <span class=\"_ _3f\"> </span>suite<span class=\"_ _2ba\"> </span>Aeronautical Information<span class=\"_ _1\"></span> Management<span class=\"ff3\"> (AIM<span class=\"ls1f\">) <span class=\"_ _1\"></span><span class=\"ls0\">e degli sviluppi app<span class=\"_ _1\"></span>ortati ai prodotti softwar<span class=\"_ _1\"></span>e Local Traffic<span class=\"_ _2ba\"> </span></span></span></span>Load <span class=\"_ _2a\"></span>Management <span class=\"_ _2f\"></span>Too<span class=\"_ _4\"></span>l <span class=\"_ _2a\"></span>(LTLMT) <span class=\"_ _2a\"></span>ed <span class=\"_ _2a\"></span><span class=\"ff6 ls3\">Flight<span class=\"ls0\"> <span class=\"_ _2a\"></span>Procedure <span class=\"_ _2a\"></span>Design <span class=\"_ _2a\"></span>and <span class=\"_ _2a\"></span>Airspace <span class=\"_ _2f\"></span>Management</span></span> <span class=\"_ _2a\"></span>(FPDAM)<span class=\"lsf\">; <span class=\"_ _2a\"></span></span>iii)<span class=\"_ _2ba\"> </span>all\u2019integrazione e c<span class=\"ff3\">ustomiz<span class=\"_ _1\"></span>zazione del nuovo ERP <span class=\"_ _4\"></span>in cloud <span class=\"_ _4\"></span>per una societ\u00e0 del Gruppo<span class=\"lsf\">; </span>iv) <span class=\"_ _4\"></span>al programma<span class=\"_ _2ba\"> </span></span>di Info<span class=\"ff5\">rmation <span class=\"_ _4\"></span>Technology connesso all\u2019aggiornament<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span><span class=\"ff3\">del parco applicativo Digital in <span class=\"_ _4\"></span>termini <span class=\"_ _4\"></span>di portali<span class=\"_ _2ba\"> </span></span></span>ed applicazioni web.<span class=\"_ _1\"></span> La <span class=\"_ _33\"> </span>restante <span class=\"_ _33\"> </span>parte<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>degli <span class=\"_ _33\"> </span>incrementi <span class=\"_ _33\"> </span>per <span class=\"_ _33\"> </span>26.6<span class=\"_ _1\"></span>50 <span class=\"_ _33\"> </span>migliaia <span class=\"_ _33\"> </span>di <span class=\"_ _33\"> </span>euro <span class=\"_ _33\"> </span>si <span class=\"_ _33\"> </span>riferis<span class=\"_ _1\"></span>cono <span class=\"_ _34\"> </span>ai  prog<span class=\"_ _1\"></span>etti <span class=\"_ _33\"> </span>in <span class=\"_ _33\"> </span>corso <span class=\"_ _33\"> </span>di<span class=\"_ _2ba\"> </span>realizzazione, <span class=\"_ _2d\"></span><span class=\"ff5\">tra <span class=\"_ _2a\"></span>cui <span class=\"_ _2f\"></span>l\u2019ERP <span class=\"_ _2f\"></span></span>in <span class=\"_ _2f\"></span>c<span class=\"_ _4\"></span>loud <span class=\"_ _2f\"></span>che <span class=\"_ _2f\"></span>interessa <span class=\"_ _2f\"></span>tutte <span class=\"_ _2f\"></span>le <span class=\"_ _2f\"></span>societ\u00e0 <span class=\"_ _2f\"></span>del <span class=\"_ _2f\"></span>Gruppo<span class=\"_ _4\"></span> <span class=\"_ _2f\"></span><span class=\"ff5\">e <span class=\"_ _2a\"></span>l\u2019ammod<span class=\"_ _1\"></span>ernamento <span class=\"_ _2f\"></span>di<span class=\"_ _2ba\"> </span></span>alcuni siste<span class=\"_ _1\"></span>mi gesti<span class=\"_ _1\"></span>onali, la <span class=\"_ _30\"></span>prosecuzione dell<span class=\"_ _1\"></span>e a<span class=\"ff5\">ttivit\u00e0 <span class=\"_ _30\"></span>di sviluppo sof<span class=\"_ _1\"></span>tware per<span class=\"_ _1\"></span> l\u2019inn<span class=\"_ _1\"></span>ovazione tecnol<span class=\"_ _1\"></span>ogica<span class=\"_ _2ba\"> </span></span>dei <span class=\"_ _2d\"></span>prodotti <span class=\"_ _2d\"></span>AIM <span class=\"_ _2d\"></span>Portal <span class=\"_ _2d\"></span>tra <span class=\"_ _2d\"></span>cui <span class=\"_ _2d\"></span>si <span class=\"_ _2d\"></span>ev<span class=\"_ _4\"></span>idenziano <span class=\"_ _2d\"></span>gli <span class=\"_ _2d\"></span>sviluppi <span class=\"_ _2d\"></span>custom <span class=\"_ _2d\"></span>della <span class=\"_ _2d\"></span>progettualit\u00e0 <span class=\"_ _2d\"></span><span class=\"ff5\">SaaS <span class=\"_ _2d\"></span>\u201c</span>OnAir<span class=\"ff5\">\u201d, <span class=\"_ _2d\"></span>e <span class=\"_ _2d\"></span>lo<span class=\"_ _2ba\"> </span></span>sviluppo  e <span class=\"_ _37\"> </span>re-engineering<span class=\"_ _30\"></span> <span class=\"_ _37\"> </span>di  altri <span class=\"_ _37\"> </span>prodotti<span class=\"lsf\">;  </span>le  implementazioni  sulla <span class=\"_ _37\"> </span>piattaforma  Unmanned  Aerial<span class=\"_ _2ba\"> </span>Vehicles <span class=\"_ _1\"></span>Traffic Manage<span class=\"_ _1\"></span>ment (UTM). <span class=\"_ _30\"></span>La Societ\u00e0 ha<span class=\"_ _30\"></span> verificato alla d<span class=\"_ _1\"></span>ata di <span class=\"_ _1\"></span>riferimento <span class=\"_ _1\"></span>del bil<span class=\"_ _1\"></span>ancio che<span class=\"_ _1\"></span> tale<span class=\"_ _2ba\"> </span>voce non abbia subit<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> una riduzione di val<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>re;<span class=\"ffd fs8\"> </span>\u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff3\">i <span class=\"_ _3f\"> </span>decrementi <span class=\"_ _3c\"> </span>delle <span class=\"_ _3f\"> </span>attivit\u00e0 <span class=\"_ _3c\"> </span>immateriali <span class=\"_ _3f\"> </span>per <span class=\"_ _3f\"> </span>r<span class=\"_ _4\"></span>iclassifiche <span class=\"_ _3f\"> </span>per <span class=\"_ _3c\"> </span>21.588 <span class=\"_ _3f\"> </span>migliaia <span class=\"_ _3c\"> </span>di <span class=\"_ _3f\"> </span>euro <span class=\"_ _3c\"> </span>sono <span class=\"_ _3c\"> </span>riferiti<span class=\"_ _2ba\"> </span></span></span>principalmente <span class=\"_ _1\"></span>ai prog<span class=\"_ _1\"></span>etti d<span class=\"_ _1\"></span>i investimen<span class=\"_ _1\"></span>to ultimati <span class=\"ff5\">n<span class=\"_ _1\"></span>ell\u2019esercizio <span class=\"ff3\">ed <span class=\"_ _30\"></span>entrati in <span class=\"_ _1\"></span>uso a <span class=\"_ _1\"></span>voce propria al <span class=\"_ _30\"></span>netto<span class=\"_ _2ba\"> </span></span></span>di importi riclassifi<span class=\"_ _1\"></span>cati nell\u2019ambit<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> delle attivit\u00e0<span class=\"_ _1\"></span> materiali.<span class=\"ff3\"> </span>La voce avviamento ammon<span class=\"_ _1\"></span>ta a complessivi 93.472 migli<span class=\"_ _1\"></span>aia di euro e si <span class=\"_ _4\"></span>riferisce per 66.486 migliaia<span class=\"_ _1\"></span> di euro,<span class=\"_ _2ba\"> </span>al <span class=\"_ _30\"></span>maggior <span class=\"_ _30\"></span>valore <span class=\"_ _3e\"></span>di <span class=\"_ _1\"></span>acquisizione <span class=\"_ _3e\"></span>della <span class=\"_ _30\"></span>Controllata <span class=\"_ _30\"></span>Techno <span class=\"_ _30\"></span>Sky <span class=\"_ _30\"></span>S.r.l. <span class=\"_ _30\"></span>rispetto <span class=\"_ _30\"></span>alle <span class=\"_ _30\"></span>attivit\u00e0 <span class=\"_ _30\"></span>nett<span class=\"_ _1\"></span>e <span class=\"_ _30\"></span>espresse <span class=\"_ _30\"></span>a <span class=\"_ _30\"></span>valori<span class=\"_ _2ba\"> </span>correnti, <span class=\"_ _2a\"></span>ed <span class=\"_ _2a\"></span>\u00e8 <span class=\"_ _2a\"></span>rappresentativ<span class=\"_ _1\"></span>o <span class=\"_ _2a\"></span>dei <span class=\"_ _2a\"></span>benefici <span class=\"_ _2a\"></span>economici <span class=\"_ _2a\"></span>futuri. <span class=\"_ _2f\"></span>Tale <span class=\"_ _34\"></span>valor<span class=\"_ _1\"></span>e <span class=\"_ _2a\"></span>\u00e8 <span class=\"_ _2a\"></span>allocato <span class=\"_ _2a\"></span>interamente <span class=\"_ _2a\"></span>alla <span class=\"_ _2a\"></span>CGU<span class=\"_ _2ba\"> </span>Servizi di man<span class=\"_ _1\"></span>utenzione<span class=\"ff5\">, c<span class=\"_ _1\"></span>oincidente con <span class=\"_ _1\"></span>l\u2019entit\u00e0 legal<span class=\"_ _30\"></span>e Techno Sky S.r<span class=\"ff3\">.l. <span class=\"_ _1\"></span>Al 31 dic<span class=\"_ _1\"></span>embre 2023 in <span class=\"_ _1\"></span>applicazione<span class=\"_ _2ba\"> </span></span></span>Di<span class=\"_ _1\"></span>r<span class=\"_ _4\"></span>itt<span class=\"_ _2d\"></span>i<span class=\"_ _1\"></span> di<span class=\"_ _2ba\"> </span>bre<span class=\"_ _2d\"></span>vet<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>o ind.<span class=\"_ _1\"></span>le<span class=\"_ _2ba\"> </span>e<span class=\"_ _4\"></span> di ut<span class=\"_ _4\"></span>.<span class=\"_ _30\"></span>ne<span class=\"_ _2ba\"> </span>ope<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> ingegno<span class=\"_ _2ba\"> </span>Altr<span class=\"_ _4\"></span>e<span class=\"_ _2d\"></span> a<span class=\"_ _30\"></span>t<span class=\"_ _4\"></span>t<span class=\"_ _2d\"></span>iv<span class=\"_ _30\"></span>it<span class=\"_ _4\"></span>\u00e0<span class=\"_ _2ba\"> </span>imm<span class=\"_ _4\"></span>ate<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>ia<span class=\"_ _1\"></span>li<span class=\"_ _2ba\"> </span>At<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>ivit\u00e0<span class=\"_ _2ba\"> </span>imm<span class=\"_ _4\"></span>ate<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>ia<span class=\"_ _1\"></span>li i<span class=\"_ _30\"></span>n<span class=\"_ _2ba\"> </span>c<span class=\"_ _1\"></span>or<span class=\"_ _4\"></span>soAvvi<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>m<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>nt<span class=\"_ _4\"></span>o<span class=\"_ _c\"> </span>Total<span class=\"_ _30\"></span>e<span class=\"_ _2ba\"> </span>Cos<span class=\"_ _2d\"></span>to s<span class=\"_ _2d\"></span>t<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span>c<span class=\"_ _4\"></span>o<span class=\"_ _1b1\"> </span>2<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>.9<span class=\"_ _4\"></span>76<span class=\"_ _d9\"> </span>1<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>.33<span class=\"_ _4\"></span>3<span class=\"_ _1b\"> </span>5<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>.95<span class=\"_ _4\"></span>4<span class=\"_ _d9\"> </span>9<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>.47<span class=\"_ _4\"></span>2<span class=\"_ _2\"> </span>3<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>.73<span class=\"_ _4\"></span>5<span class=\"_ _2ba\"> </span>A<span class=\"_ _30\"></span>mm<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>ta<span class=\"_ _4\"></span>me<span class=\"_ _30\"></span>nto a<span class=\"_ _4\"></span>c<span class=\"_ _2d\"></span>cu<span class=\"_ _4\"></span>mul<span class=\"_ _2d\"></span>a<span class=\"_ _4\"></span>to<span class=\"_ _1b9\"> </span>(1<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>.30<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>)<span class=\"_ _10c\"> </span>(6<span class=\"_ _4\"></span>.01<span class=\"_ _4\"></span>7<span class=\"_ _4\"></span>)<span class=\"_ _9b\"> </span>0<span class=\"_ _10f\"> </span>0<span class=\"_ _96\"> </span>(18<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>.3<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>7<span class=\"_ _4\"></span>)<span class=\"_ _2ba\"> </span>Valore<span class=\"_ _4\"></span> r<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>siduo a<span class=\"_ _30\"></span>l 31<span class=\"_ _4\"></span>.12<span class=\"_ _4\"></span>.20<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>2<span class=\"_ _16c\"> </span>2<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>.67<span class=\"_ _4\"></span>6<span class=\"_ _b8\"> </span>6<span class=\"_ _4\"></span>.<span class=\"_ _1\"></span>3<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>6<span class=\"_ _1b\"> </span>5<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>.95<span class=\"_ _4\"></span>4<span class=\"_ _1b\"> </span>9<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>.47<span class=\"_ _4\"></span>2<span class=\"_ _2\"> </span>18<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>.41<span class=\"_ _4\"></span>8<span class=\"_ _2ba\"> </span>I<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>em<span class=\"_ _30\"></span>ent<span class=\"_ _30\"></span>i<span class=\"_ _28\"> </span>22<span class=\"_ _4\"></span>.58<span class=\"_ _4\"></span>8<span class=\"_ _9b\"> </span>0<span class=\"_ _1b\"> </span>26<span class=\"_ _4\"></span>.6<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>0<span class=\"_ _9b\"> </span>0<span class=\"_ _1b\"> </span>49<span class=\"_ _4\"></span>.23<span class=\"_ _4\"></span>8<span class=\"_ _2ba\"> </span>A<span class=\"_ _30\"></span>l<span class=\"_ _2d\"></span>i<span class=\"_ _2f\"></span>e<span class=\"_ _30\"></span>n<span class=\"_ _4\"></span>a<span class=\"_ _2d\"></span>zi<span class=\"_ _2d\"></span>oni<span class=\"_ _2d\"></span> <span class=\"_ _fd\"> </span>0<span class=\"_ _10f\"> </span>0<span class=\"_ _9b\"> </span>0<span class=\"_ _9b\"> </span>0<span class=\"_ _10f\"> </span>0<span class=\"_ _2ba\"> </span>Ri<span class=\"_ _2d\"></span>c<span class=\"_ _4\"></span>l<span class=\"_ _2d\"></span>a<span class=\"_ _2d\"></span>s<span class=\"_ _2d\"></span>s<span class=\"_ _4\"></span>i<span class=\"_ _2f\"></span>fi<span class=\"_ _2d\"></span>c<span class=\"_ _4\"></span>he<span class=\"_ _8c\"> </span>0<span class=\"_ _9b\"> </span>0<span class=\"_ _137\"> </span>(2<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>.58<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>)<span class=\"_ _9b\"> </span>0<span class=\"_ _a1\"> </span>(21<span class=\"_ _4\"></span>.58<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>)<span class=\"_ _2ba\"> </span>A<span class=\"_ _30\"></span>mm<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>ta<span class=\"_ _4\"></span>me<span class=\"_ _30\"></span>nti<span class=\"_ _1ba\"> </span>(1<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>.76<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>)<span class=\"_ _10c\"> </span>(1<span class=\"_ _4\"></span>.00<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>)<span class=\"_ _9b\"> </span>0<span class=\"_ _10f\"> </span>0<span class=\"_ _a1\"> </span>(1<span class=\"_ _4\"></span>7<span class=\"_ _4\"></span>.77<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>)<span class=\"_ _2ba\"> </span>T<span class=\"_ _1\"></span>ot<span class=\"_ _4\"></span>al<span class=\"_ _30\"></span>e<span class=\"_ _4\"></span> varia<span class=\"_ _30\"></span>zioni<span class=\"_ _143\"> </span>5<span class=\"_ _4\"></span>.<span class=\"_ _1\"></span>8<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>6<span class=\"_ _10c\"> </span>(1<span class=\"_ _4\"></span>.00<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>)<span class=\"_ _c6\"> </span>5<span class=\"_ _4\"></span>.06<span class=\"_ _4\"></span>2<span class=\"_ _9b\"> </span>0<span class=\"_ _6\"> </span>9<span class=\"_ _4\"></span>.87<span class=\"_ _4\"></span>9<span class=\"_ _2ba\"> </span>Cos<span class=\"_ _2d\"></span>to s<span class=\"_ _2d\"></span>t<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span>c<span class=\"_ _4\"></span>o<span class=\"_ _1b1\"> </span>2<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>.5<span class=\"_ _4\"></span>64<span class=\"_ _d9\"> </span>1<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>.33<span class=\"_ _4\"></span>3<span class=\"_ _1b\"> </span>6<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>.01<span class=\"_ _4\"></span>6<span class=\"_ _d9\"> </span>9<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>.47<span class=\"_ _4\"></span>2<span class=\"_ _2\"> </span>3<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>7<span class=\"_ _4\"></span>.38<span class=\"_ _4\"></span>5<span class=\"_ _2ba\"> </span>A<span class=\"_ _30\"></span>mm<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>ta<span class=\"_ _4\"></span>me<span class=\"_ _30\"></span>nto a<span class=\"_ _4\"></span>c<span class=\"_ _2d\"></span>cu<span class=\"_ _4\"></span>mul<span class=\"_ _2d\"></span>a<span class=\"_ _4\"></span>to<span class=\"_ _1b9\"> </span>(2<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>.06<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>)<span class=\"_ _10c\"> </span>(7<span class=\"_ _4\"></span>.02<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>)<span class=\"_ _9b\"> </span>0<span class=\"_ _10f\"> </span>0<span class=\"_ _96\"> </span>(20<span class=\"_ _4\"></span>7<span class=\"_ _4\"></span>.0<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>)<span class=\"_ _2ba\"> </span>Valore<span class=\"_ _4\"></span> r<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>siduo a<span class=\"_ _30\"></span>l 31<span class=\"_ _4\"></span>.12<span class=\"_ _4\"></span>.20<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>3<span class=\"_ _16c\"> </span>2<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>.50<span class=\"_ _4\"></span>2<span class=\"_ _b8\"> </span>5<span class=\"_ _4\"></span>.<span class=\"_ _1\"></span>3<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>7<span class=\"_ _1b\"> </span>6<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>.01<span class=\"_ _4\"></span>6<span class=\"_ _1b\"> </span>9<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>.47<span class=\"_ _4\"></span>2<span class=\"_ _2\"> </span>19<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>.29<span class=\"_ _4\"></span>7<span class=\"_ _2ba\"> </span>(m<span class=\"_ _2d\"></span>igliai<span class=\"_ _4\"></span>a di <span class=\"_ _4\"></span>euro)<span class=\"_ _2ba\"> </span>della metodologia<span class=\"_ _1\"></span> prevista dallo IAS 36 <span class=\"_ _4\"></span><span class=\"ff6\">Impairment of<span class=\"_ _1\"></span> assets<span class=\"ff3\">, tale avviamento \u00e8 stata assoggettato<span class=\"_ _1\"></span> al test di<span class=\"_ _2ba\"> </span></span></span>impairment, <span class=\"_ _2f\"></span><span class=\"ff3\">effettuato <span class=\"_ _2f\"></span>confrontando <span class=\"_ _2a\"></span>il <span class=\"_ _2a\"></span>valore <span class=\"_ _2f\"></span>recuperabile <span class=\"_ _2f\"></span>della <span class=\"_ _2a\"></span>CGU <span class=\"_ _2f\"></span>con <span class=\"_ _2a\"></span>il <span class=\"_ _2a\"></span>valore <span class=\"_ _2f\"></span>di <span class=\"_ _2a\"></span>carico <span class=\"_ _2a\"></span>delle <span class=\"_ _2f\"></span>attivit\u00e0<span class=\"_ _2ba\"> </span></span>nette <span class=\"_ _2d\"></span>relative<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>a <span class=\"_ _4\"></span>detta <span class=\"_ _2d\"></span>unit\u00e0, <span class=\"_ _2d\"></span>coeren<span class=\"_ _1\"></span>temente <span class=\"_ _2d\"></span>con <span class=\"_ _4\"></span>quanto <span class=\"_ _2d\"></span>previs<span class=\"_ _1\"></span>to <span class=\"_ _2d\"></span>dallo <span class=\"_ _4\"></span>IAS <span class=\"_ _2d\"></span>36. <span class=\"_ _2d\"></span>Si <span class=\"_ _4\"></span>sottolinea <span class=\"_ _2d\"></span>come <span class=\"_ _4\"></span>non <span class=\"_ _2d\"></span>sono<span class=\"_ _2ba\"> </span>state <span class=\"_ _2a\"></span>allocate <span class=\"_ _2a\"></span>alla <span class=\"_ _34\"> </span>CGU <span class=\"_ _2a\"></span>in <span class=\"_ _2a\"></span>questione, <span class=\"_ _2a\"></span>attivit\u00e0 <span class=\"_ _34\"></span>im<span class=\"_ _1\"></span>materiali <span class=\"_ _2a\"></span>a <span class=\"_ _34\"></span>vita <span class=\"_ _2a\"></span>utile <span class=\"_ _2a\"></span>indefinita. <span class=\"_ _2a\"></span>Nel <span class=\"_ _2a\"></span>determinare <span class=\"_ _2a\"></span>il <span class=\"_ _34\"></span>valore<span class=\"_ _2ba\"> </span>recuperabile, <span class=\"_ _30\"></span>si <span class=\"_ _30\"></span>\u00e8 <span class=\"_ _30\"></span>fatto <span class=\"_ _30\"></span>riferimento <span class=\"_ _30\"></span>al <span class=\"_ _30\"></span>valore <span class=\"_ _30\"></span>d\u2019uso. <span class=\"_ _30\"></span>Il <span class=\"_ _30\"></span>tasso <span class=\"_ _30\"></span>di <span class=\"_ _1\"></span>attualizzaz<span class=\"_ _1\"></span>i<span class=\"ff3\">one <span class=\"_ _1\"></span>utilizzato <span class=\"_ _30\"></span>\u00e8 <span class=\"_ _30\"></span>il <span class=\"_ _30\"></span>WACC <span class=\"_ _1\"></span>pari <span class=\"_ _30\"></span>al<span class=\"ff5\">l\u20198</span>,<span class=\"ls4\">17<span class=\"_ _1\"></span><span class=\"ls1b\">%<span class=\"_ _2ba\"> </span></span></span></span>(8,64% nel 2022) costruito con la metod<span class=\"_ _1\"></span>ologia <span class=\"ff6\">unconditional</span> con un free risk pari alla media del rendimento<span class=\"_ _2ba\"> </span>a 1 <span class=\"_ _4\"></span>anno dei titoli <span class=\"_ _4\"></span>di Stato <span class=\"_ _4\"></span>italiani con scadenza a 10<span class=\"_ _4\"></span> anni un beta <span class=\"_ _4\"></span>medio <span class=\"_ _4\"></span>desunto da societ\u00e0 comparabili, ed<span class=\"_ _2ba\"> </span>il <span class=\"_ _1\"></span><span class=\"ls0\">market <span class=\"_ _30\"></span>risk p<span class=\"_ _1\"></span>remium <span class=\"_ _30\"></span>del <span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>ercato <span class=\"_ _30\"></span>maturo. <span class=\"_ _1\"></span>Il <span class=\"_ _30\"></span>tasso d<span class=\"_ _1\"></span>i <span class=\"_ _30\"></span>crescita <span class=\"_ _1\"></span>dei <span class=\"_ _30\"></span>flussi di <span class=\"_ _30\"></span>cassa <span class=\"_ _30\"></span>operativi <span class=\"_ _30\"></span>in <span class=\"_ _1\"></span>termini <span class=\"_ _30\"></span>nominali,<span class=\"_ _2ba\"> </span></span>post previsi<span class=\"_ _1\"></span>one del<span class=\"_ _1\"></span> periodo<span class=\"_ _1\"></span> esplicito,<span class=\"_ _1\"></span> <span class=\"ls16\">\u00e8 </span>pari al<span class=\"ff5\">l\u2019<span class=\"_ _1\"></span>1,9<span class=\"ff3 ls1b\">% (<span class=\"ls0\">2% nel <span class=\"_ _1\"></span>2022), in<span class=\"_ _1\"></span> coerenz<span class=\"_ _1\"></span>a con<span class=\"_ _1\"></span> la re<span class=\"_ _1\"></span>visione d<span class=\"_ _1\"></span>elle sti<span class=\"_ _1\"></span>me di<span class=\"_ _2ba\"> </span></span></span></span>crescita di lungo peri<span class=\"_ _1\"></span>odo <span class=\"ff5\">dell\u2019inflaz<span class=\"_ _1\"></span>ione per l\u2019Italia. </span>Il <span class=\"_ _2f\"></span>management <span class=\"_ _2f\"></span>ha <span class=\"_ _2a\"></span>ritenut<span class=\"_ _1\"></span>o <span class=\"_ _2a\"></span>che <span class=\"_ _2f\"></span>per <span class=\"_ _2f\"></span>la <span class=\"_ _2a\"></span>stima <span class=\"_ _2f\"></span>del <span class=\"_ _2f\"></span>valore <span class=\"_ _2f\"></span>recuperabile <span class=\"_ _2f\"></span>si <span class=\"_ _2a\"></span>facesse<span class=\"_ _1\"></span> <span class=\"_ _2f\"></span>riferimento <span class=\"_ _2f\"></span>al <span class=\"_ _2a\"></span>valore <span class=\"_ _2f\"></span>d\u2019uso<span class=\"_ _2ba\"> </span>stimato <span class=\"_ _1\"></span>sulla <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>dei <span class=\"_ _30\"></span>flussi di <span class=\"_ _30\"></span>cassa c<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>me d<span class=\"_ _1\"></span>esumibili <span class=\"_ _1\"></span>dal <span class=\"_ _30\"></span>piano econo<span class=\"_ _1\"></span>mico fin<span class=\"_ _1\"></span>anziario <span class=\"_ _30\"></span>2024-2028 p<span class=\"_ _1\"></span>redisposto<span class=\"_ _2ba\"> </span>dalla <span class=\"_ _2d\"></span>societ\u00e0 <span class=\"_ _2f\"></span>controllata <span class=\"_ _2d\"></span>ed <span class=\"_ _2f\"></span>approvato <span class=\"_ _2f\"></span>dal <span class=\"_ _2f\"></span>Consiglio <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>Amministrazione <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>Techno <span class=\"_ _2d\"></span>Sky <span class=\"_ _2a\"></span>in <span class=\"_ _2d\"></span>data <span class=\"_ _2f\"></span><span class=\"ls17\">28</span> <span class=\"_ _2a\"></span>febb<span class=\"_ _1\"></span>raio<span class=\"_ _2ba\"> </span>2024, piano <span class=\"_ _4\"></span>che riflette le <span class=\"_ _4\"></span>condizioni di mercato sotto <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>profilo sia economico <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>finanziario, considerand<span class=\"_ _1\"></span>o<span class=\"_ _2ba\"> </span>anche il budget 2024<span class=\"ff5\">, ques<span class=\"_ _1\"></span>t\u2019ultimo <span class=\"ff3\">approvato in data 13 dic<span class=\"_ _30\"></span>em<span class=\"_ _4\"></span>bre 2023, e i dati <span class=\"_ _1\"></span>di consuntivo 2023<span class=\"ls10\">. </span>Il piano<span class=\"_ _2ba\"> </span></span></span>evidenzia <span class=\"_ _34\"> </span>un <span class=\"_ _33\"> </span>EBITDA<span class=\"_ _30\"></span> <span class=\"_ _33\"> </span>a <span class=\"_ _34\"> </span>fine <span class=\"_ _33\"> </span>pian<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> <span class=\"_ _33\"> </span>pari<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>al<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>17%<span class=\"lsb\">. <span class=\"_ _33\"> </span></span>I <span class=\"_ _34\"> </span>presupposti <span class=\"_ _34\"> </span>su <span class=\"_ _33\"> </span>cui<span class=\"_ _30\"></span> <span class=\"_ _33\"> </span>si <span class=\"_ _33\"> </span>\u00e8 <span class=\"_ _34\"> </span>basata <span class=\"_ _34\"> </span><span class=\"ff5\">l\u2019elaborazion<span class=\"_ _1\"></span>e <span class=\"_ _33\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _33\"> </span>pian<span class=\"_ _1\"></span>o<span class=\"_ _2ba\"> </span></span>economico-finanziari<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>, <span class=\"_ _34\"> </span>sono <span class=\"_ _34\"> </span>rico<span class=\"_ _4\"></span>nducibili <span class=\"_ _34\"> </span>alla <span class=\"_ _34\"> </span>conoscenza <span class=\"_ _34\"> </span>del <span class=\"_ _34\"> </span>mercato <span class=\"_ _33\"> </span>di <span class=\"_ _34\"></span>riferiment<span class=\"_ _1\"></span>o,<span class=\"_ _4\"></span> <span class=\"_ _34\"> </span>che <span class=\"_ _33\"> </span>hanno <span class=\"_ _34\"> </span>tenuto<span class=\"_ _2ba\"> </span>conto del budget 2<span class=\"_ _1\"></span>024, e ai dati ogge<span class=\"_ _1\"></span>ttivi riferiti al pr<span class=\"_ _1\"></span>oseguimento d<span class=\"_ _1\"></span>elle attivit\u00e0 <span class=\"ff6\">core business</span> della<span class=\"_ _1\"></span> societ\u00e0.<span class=\"_ _2ba\"> </span>Ad <span class=\"_ _1\"></span>esito del <span class=\"_ _30\"></span>test risulta <span class=\"_ _1\"></span>un <span class=\"_ _30\"></span>valore recuperabil<span class=\"_ _1\"></span>e sup<span class=\"_ _1\"></span>eriore al <span class=\"_ _30\"></span>valore contabi<span class=\"_ _1\"></span>le della <span class=\"_ _30\"></span>CGU e, <span class=\"_ _30\"></span>conseguentemente,<span class=\"_ _2ba\"> </span>non sono state c<span class=\"_ _1\"></span>ontabilizzate perdite di <span class=\"_ _30\"></span>v<span class=\"_ _4\"></span>alore. Ai fini dell\u2019analisi di<span class=\"_ _1\"></span> sensitivit\u00e0 \u00e8 stat<span class=\"_ _1\"></span>o ipotizzato un inc<span class=\"_ _1\"></span>remento del WACC dell\u2019<span class=\"_ _30\"></span>0,<span class=\"ff3\">5% e, mantenendo un tasso<span class=\"_ _2ba\"> </span></span>di crescita s<span class=\"_ _30\"></span>em<span class=\"_ _4\"></span>pre pari<span class=\"_ _1\"></span> al<span class=\"ff5\">l\u20191,9</span>%, <span class=\"ff9\">l\u2019head<span class=\"_ _30\"></span>room <span class=\"ff3\">continua ad<span class=\"_ _1\"></span> essere p<span class=\"_ _1\"></span>ositivo per <span class=\"_ _1\"></span>un ammontare <span class=\"_ _1\"></span>pari a <span class=\"_ _1\"></span>9,4 milioni<span class=\"_ _2ba\"> </span></span></span>di <span class=\"_ _2a\"></span>euro. <span class=\"_ _2a\"></span>Assumendo<span class=\"_ _1\"></span> <span class=\"_ _2a\"></span>un <span class=\"_ _2a\"></span>tasso <span class=\"_ _2f\"></span>di <span class=\"_ _2a\"></span>crescita <span class=\"_ _2a\"></span>nullo <span class=\"_ _2a\"></span>in <span class=\"_ _2a\"></span>ipotesi <span class=\"_ _2f\"></span>di <span class=\"_ _2a\"></span>invarianza <span class=\"_ _2a\"></span>del <span class=\"_ _2f\"></span>WACC <span class=\"_ _34\"> </span><span class=\"ff5\">la <span class=\"_ _2f\"></span>m<span class=\"_ _4\"></span>isura <span class=\"_ _2f\"></span>dell\u2019<span class=\"_ _4\"></span><span class=\"ff6\">headroom<span class=\"_ _2ba\"> </span></span></span>sarebbe pari a negati<span class=\"_ _30\"></span>v<span class=\"_ _4\"></span>i 18,1 milioni di <span class=\"_ _1\"></span>euro. La restante <span class=\"_ _1\"></span>parte dell\u2019a<span class=\"_ _30\"></span>vviamento, pari a <span class=\"_ _30\"></span>26.986 miglia<span class=\"_ _30\"></span>ia di euro, si rif<span class=\"_ _30\"></span>erisce al ma<span class=\"_ _30\"></span>ggior<span class=\"_ _4\"></span><span class=\"ff3\"> valore di <span class=\"_ _1\"></span>acquisizione<span class=\"_ _2ba\"> </span></span>della <span class=\"_ _4\"></span>Controllata <span class=\"_ _4\"></span>IDS <span class=\"_ _2d\"></span>AirNa<span class=\"_ _30\"></span>v<span class=\"_ _4\"></span> <span class=\"_ _2d\"></span>S.r.l.<span class=\"_ _30\"></span> <span class=\"_ _2d\"></span>rispetto <span class=\"_ _4\"></span>alle <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _4\"></span>nette <span class=\"_ _2d\"></span>espr<span class=\"_ _1\"></span>esse <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>alori <span class=\"_ _4\"></span>correnti, <span class=\"_ _4\"></span>ed <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _2d\"></span>rappresenta<span class=\"_ _30\"></span>tivo<span class=\"_ _2ba\"> </span>dei benefici <span class=\"_ _30\"></span>economici futu<span class=\"_ _1\"></span>ri. Tale <span class=\"_ _30\"></span>v<span class=\"_ _4\"></span>alore, e<span class=\"_ _1\"></span>merso a <span class=\"_ _30\"></span>v<span class=\"_ _4\"></span>alle del <span class=\"_ _30\"></span>processo di <span class=\"ff6\">pu<span class=\"_ _1\"></span>rchase <span class=\"_ _1\"></span>price alloca<span class=\"_ _1\"></span>tion<span class=\"ff3\">, \u00e8 <span class=\"_ _1\"></span>allocato<span class=\"_ _2ba\"> </span></span></span>interamente alla CGU<span class=\"_ _1\"></span> <span class=\"ff6\">Soluzioni softwa<span class=\"_ _30\"></span>r<span class=\"_ _4\"></span>e AIM<span class=\"ff3\"> <span class=\"ff5\">coincide<span class=\"_ _1\"></span>nte con l\u2019entit\u00e0 legal<span class=\"_ _1\"></span>e IDS AirN<span class=\"_ _1\"></span>av. </span></span></span>Al <span class=\"_ _34\"></span>31 <span class=\"_ _2a\"></span>dicembre <span class=\"_ _2a\"></span>202<span class=\"_ _4\"></span>3, <span class=\"_ _2a\"></span>in <span class=\"_ _34\"> </span>applicazione <span class=\"_ _2a\"></span>della <span class=\"_ _34\"></span>metod<span class=\"_ _1\"></span>ologia <span class=\"_ _2a\"></span>prevista <span class=\"_ _34\"> </span>dallo <span class=\"_ _2a\"></span>IAS <span class=\"_ _34\"></span>36 <span class=\"_ _2a\"></span><span class=\"ff6\">Impairment <span class=\"_ _34\"> </span>of <span class=\"_ _34\"> </span>as<span class=\"_ _1\"></span>sets<span class=\"ff3\">, <span class=\"_ _34\"> </span>tale<span class=\"_ _2ba\"> </span></span></span>avviamento <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"></span>stata <span class=\"_ _2d\"></span>assogg<span class=\"_ _1\"></span>ettato <span class=\"_ _4\"></span>al <span class=\"_ _2d\"></span>test <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span><span class=\"ff6\">impairmen<span class=\"_ _1\"></span>t, <span class=\"_ _2d\"></span><span class=\"ff3\">effettua<span class=\"_ _1\"></span>to <span class=\"_ _4\"></span>confrontando <span class=\"_ _4\"></span>il <span class=\"_ _2d\"></span>valore <span class=\"_ _4\"></span>recuperabile <span class=\"_ _4\"></span>della<span class=\"_ _2ba\"> </span></span></span>CGU <span class=\"_ _30\"></span>con il<span class=\"_ _30\"></span> valore<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _30\"></span>carico <span class=\"_ _1\"></span>delle <span class=\"_ _30\"></span>attivit\u00e0 <span class=\"_ _30\"></span>nette <span class=\"_ _30\"></span>relative <span class=\"_ _30\"></span>a <span class=\"_ _30\"></span>detta unit\u00e0<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>coerentemen<span class=\"_ _1\"></span>te <span class=\"_ _30\"></span>con q<span class=\"_ _1\"></span>uanto <span class=\"_ _30\"></span>previsto <span class=\"_ _30\"></span>dallo<span class=\"_ _2ba\"> </span>IAS  36.  Si  sottolinea  com<span class=\"_ _1\"></span>e<span class=\"ff5\">,  oltre  l\u2019avviamento,</span>  non  sono  state  allocate<span class=\"_ _1\"></span>  alla  CGU  in  questione  at<span class=\"_ _1\"></span>tivit\u00e0<span class=\"_ _2ba\"> </span>immateriali <span class=\"_ _30\"></span>a <span class=\"_ _30\"></span>vita <span class=\"_ _30\"></span>utile <span class=\"_ _30\"></span>indefinita. <span class=\"_ _30\"></span>Nel <span class=\"_ _30\"></span>determinare <span class=\"_ _3e\"></span>il va<span class=\"_ _30\"></span>lo<span class=\"_ _4\"></span>re <span class=\"_ _30\"></span>recuperabile, <span class=\"_ _3e\"></span>si \u00e8 <span class=\"_ _3e\"></span>fa<span class=\"_ _4\"></span><span class=\"ff5\">tto <span class=\"_ _30\"></span>riferimento <span class=\"_ _3e\"></span>al <span class=\"_ _1\"></span>valore <span class=\"_ _30\"></span>d\u2019uso.<span class=\"_ _2ba\"> </span></span>Il <span class=\"_ _2d\"></span>tasso <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>attualizzazione <span class=\"_ _2d\"></span>utilizz<span class=\"_ _1\"></span>ato <span class=\"_ _2f\"></span>\u00e8 <span class=\"_ _2f\"></span>il <span class=\"_ _2d\"></span>WACC <span class=\"_ _2d\"></span>pari <span class=\"_ _2f\"></span>al<span class=\"_ _4\"></span> <span class=\"_ _2d\"></span>11,6% <span class=\"_ _2f\"></span>(13,<span class=\"ls17\">32</span>% <span class=\"_ _2f\"></span>nel <span class=\"_ _2d\"></span>2022) <span class=\"_ _2f\"></span>con <span class=\"_ _2d\"></span>un <span class=\"_ _2f\"></span>tasso <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>crescita <span class=\"_ _2d\"></span>dei<span class=\"_ _2ba\"> </span>flussi <span class=\"_ _30\"></span>di cassa <span class=\"_ _3e\"></span>o<span class=\"_ _4\"></span>perativi <span class=\"_ _30\"></span>in <span class=\"_ _1\"></span>termini <span class=\"_ _30\"></span>nominali <span class=\"_ _1\"></span>pari <span class=\"_ _30\"></span>al<span class=\"ff5\">l\u20191,9</span>% <span class=\"_ _30\"></span>(2% nel <span class=\"_ _3e\"></span>2<span class=\"_ _4\"></span>022<span class=\"ls1f\">) <span class=\"_ _30\"></span><span class=\"ls0\">in co<span class=\"_ _1\"></span>erenza <span class=\"_ _30\"></span>con la <span class=\"_ _30\"></span>revisione <span class=\"_ _30\"></span>delle <span class=\"_ _30\"></span>stime<span class=\"_ _2ba\"> </span></span></span>di crescita di lungo peri<span class=\"_ _1\"></span>odo <span class=\"ff5\">dell\u2019infla<span class=\"_ _1\"></span>zione per l\u2019Italia.<span class=\"ff3\"> </span></span>Il <span class=\"_ _2f\"></span>management <span class=\"_ _2f\"></span>ha <span class=\"_ _2a\"></span>ritenut<span class=\"_ _1\"></span>o <span class=\"_ _2a\"></span>che <span class=\"_ _2f\"></span>per <span class=\"_ _2f\"></span>la <span class=\"_ _2a\"></span>stima <span class=\"_ _2f\"></span>del <span class=\"_ _2f\"></span>valore <span class=\"_ _2f\"></span>recuperabile <span class=\"_ _2f\"></span>si <span class=\"_ _2a\"></span>facesse<span class=\"_ _1\"></span> <span class=\"_ _2f\"></span>riferimento <span class=\"_ _2f\"></span>al <span class=\"_ _2a\"></span>valore <span class=\"_ _2f\"></span>d\u2019uso<span class=\"_ _2ba\"> </span>stimato sulla bas<span class=\"_ _1\"></span>e dei flussi<span class=\"_ _1\"></span> di cassa desumibil<span class=\"_ _1\"></span>i dal piano economi<span class=\"_ _1\"></span>co finanziario 202<span class=\"_ _1\"></span>4-2028 predisposto dalla<span class=\"_ _2ba\"> </span>societ\u00e0 <span class=\"_ _2d\"></span>controllata <span class=\"_ _2d\"></span>ed <span class=\"_ _2f\"></span>approvato <span class=\"_ _2f\"></span>dal <span class=\"_ _2f\"></span>Consiglio <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>Amministrazione <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>IDS <span class=\"_ _2f\"></span>AirNav <span class=\"_ _2f\"></span>in <span class=\"_ _2d\"></span>data <span class=\"_ _2f\"></span><span class=\"ls4\">28</span> <span class=\"_ _2f\"></span>febbraio <span class=\"_ _2d\"></span>2024<span class=\"lse\">,<span class=\"_ _2ba\"> </span></span>tenendo  c<span class=\"_ _1\"></span>onto  anche <span class=\"_ _33\"> </span>del  budg<span class=\"_ _1\"></span>et  2024<span class=\"ff5\">,  ques<span class=\"_ _30\"></span>t\u2019ultimo  <span class=\"ff3\">approvato<span class=\"_ _1\"></span>  in  da<span class=\"_ _1\"></span>ta  <span class=\"ls4\">14</span> <span class=\"_ _33\"> </span>dicembre <span class=\"_ _33\"> </span>2023,  e  i<span class=\"_ _30\"></span>  dati  di<span class=\"_ _2ba\"> </span></span></span>consuntivo 2023. Il piano evidenzia un tasso di <span class=\"_ _4\"></span>crescita dei ricavi, nel periodo con<span class=\"_ _1\"></span>siderato, pari <span class=\"_ _4\"></span>al 10,7<span class=\"ls25\">% </span>con<span class=\"_ _2ba\"> </span>una marginalit\u00e0 opera<span class=\"_ _30\"></span>tiv<span class=\"_ _4\"></span>a a fine pian<span class=\"_ _1\"></span>o pari a circa <span class=\"lsa\">il <span class=\"ls4\">29,<span class=\"_ _30\"></span><span class=\"ls0\">4<span class=\"_ _4\"></span>%. </span></span></span>I <span class=\"_ _2d\"></span>presupposti <span class=\"_ _2d\"></span>su <span class=\"_ _2d\"></span>cui <span class=\"_ _2d\"></span>la <span class=\"_ _2d\"></span>societ\u00e0 <span class=\"_ _2d\"></span>ha <span class=\"_ _2d\"></span>basato <span class=\"_ _2d\"></span>l\u2019elab<span class=\"_ _1\"></span>orazione <span class=\"_ _2d\"></span>del <span class=\"_ _2d\"></span>piano <span class=\"_ _2d\"></span>economico<span class=\"ff3\">-finanziario, <span class=\"_ _2d\"></span>sono <span class=\"_ _2d\"></span>ricondu<span class=\"_ _1\"></span>cibili<span class=\"_ _2ba\"> </span></span><span class=\"ff3\"> </span>alla <span class=\"_ _34\"> </span>c<span class=\"_ _4\"></span>onoscenza <span class=\"_ _34\"> </span>del <span class=\"_ _34\"> </span>mercato <span class=\"_ _33\"> </span>di<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>riferi<span class=\"_ _1\"></span>mento <span class=\"_ _34\"> </span>e <span class=\"_ _33\"> </span>alle <span class=\"_ _34\"> </span>informazioni <span class=\"_ _34\"> </span>ricevute <span class=\"_ _34\"> </span>dalla <span class=\"_ _34\"> </span>struttura <span class=\"_ _34\"> </span>commerciale <span class=\"_ _33\"> </span>del<span class=\"_ _2ba\"> </span><span class=\"_ _1\"></span> Gruppo. <span class=\"_ _29\"> </span>Ad <span class=\"_ _37\"> </span>esito <span class=\"_ _29\"> </span>del <span class=\"_ _29\"> </span>test, <span class=\"_ _29\"> </span>risulta <span class=\"_ _29\"> </span>un <span class=\"_ _37\"> </span>valo<span class=\"_ _4\"></span>re <span class=\"_ _37\"> </span>recuperabile <span class=\"_ _29\"> </span>superiore <span class=\"_ _29\"> </span>al <span class=\"_ _37\"> </span>valore <span class=\"_ _29\"> </span>contabile <span class=\"_ _29\"> </span>della <span class=\"_ _37\"> </span>CGU <span class=\"_ _29\"> </span>e,<span class=\"_ _2ba\"> </span> conseguentement<span class=\"_ _1\"></span>e, <span class=\"_ _d6\"> </span>non <span class=\"_ _d5\"> </span>sono <span class=\"_ _d6\"> </span>state <span class=\"_ _d6\"> </span>contabilizzate <span class=\"_ _d6\"> </span>perdite <span class=\"_ _d6\"> </span>d<span class=\"_ _4\"></span>i <span class=\"_ _d6\"> </span>v<span class=\"_ _4\"></span>alore. <span class=\"_ _d6\"> </span>Il <span class=\"_ _d6\"> </span>valore <span class=\"_ _d5\"> </span>recuperabile <span class=\"_ _d6\"> </span>ai <span class=\"_ _d6\"> </span>fini<span class=\"_ _2ba\"> </span> dell\u2019<span class=\"ff6\">impairment<span class=\"_ _1\"></span> <span class=\"_ _73\"> </span>test<span class=\"ff3\"> <span class=\"_ _3c\"> </span>esprime <span class=\"_ _73\"> </span>un <span class=\"_ _73\"> </span>plusvalor<span class=\"_ _1\"></span>e <span class=\"_ _73\"> </span>(<span class=\"ff6\">headroom</span>) <span class=\"_ _73\"> </span>rispetto<span class=\"_ _1\"></span> <span class=\"_ _73\"> </span>ai <span class=\"_ _3c\"> </span>co<span class=\"_ _4\"></span>rrispon<span class=\"_ _1\"></span>denti <span class=\"_ _73\"> </span>valori <span class=\"_ _3c\"> </span>di <span class=\"_ _73\"> </span>libro <span class=\"_ _73\"> </span>di<span class=\"_ _2ba\"> </span></span></span><span class=\"ff6\"><span class=\"ff3\"> </span></span>ammontare pari a<span class=\"_ _1\"></span> circa 5,4 milioni di euro.<span class=\"_ _30\"></span>   Ai <span class=\"_ _30\"></span>fini d<span class=\"_ _1\"></span>ell\u2019analisi <span class=\"_ _30\"></span>di sensitiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _30\"></span>\u00e8 stato <span class=\"_ _30\"></span>ipotizzato <span class=\"_ _30\"></span>un <span class=\"_ _1\"></span>incremento <span class=\"_ _1\"></span>del <span class=\"_ _30\"></span>WACC <span class=\"_ _1\"></span>dello <span class=\"_ _30\"></span>0,5% <span class=\"_ _1\"></span>e, <span class=\"_ _30\"></span>mantenendo <span class=\"_ _1\"></span>un <span class=\"_ _30\"></span>tasso<span class=\"_ _2ba\"> </span> di crescita<span class=\"_ _1\"></span> sempre <span class=\"_ _30\"></span>pari al<span class=\"ff5\">l\u20191,9%, l\u2019headro<span class=\"_ _1\"></span>om <span class=\"ff3\">continua <span class=\"_ _1\"></span>ad esser<span class=\"_ _1\"></span>e positiv<span class=\"_ _1\"></span>o per u<span class=\"_ _1\"></span>n ammon<span class=\"_ _1\"></span>tare pari <span class=\"_ _30\"></span>a 2,5 milioni<span class=\"_ _2ba\"> </span></span></span><span class=\"ff5\"><span class=\"ff3\"><span class=\"_ _1\"></span> </span></span>di <span class=\"_ _2a\"></span>euro. <span class=\"_ _2a\"></span>Assumendo<span class=\"_ _1\"></span> <span class=\"_ _2a\"></span>un <span class=\"_ _2a\"></span>tasso <span class=\"_ _2f\"></span>di <span class=\"_ _2a\"></span>crescita <span class=\"_ _2a\"></span>nullo <span class=\"_ _2a\"></span>in <span class=\"_ _2a\"></span>ipotesi <span class=\"_ _2f\"></span>di <span class=\"_ _2a\"></span>invarianza <span class=\"_ _2a\"></span>del <span class=\"_ _2f\"></span>WACC <span class=\"_ _34\"> </span>la <span class=\"_ _2f\"></span>m<span class=\"_ _4\"></span>isura <span class=\"_ _2f\"></span>dell<span class=\"_ _4\"></span><span class=\"ff5\">\u2019<span class=\"ff6\">headroom<span class=\"_ _2ba\"> </span></span></span> sarebbe negativa p<span class=\"_ _1\"></span>er 1,5 milioni di eur<span class=\"_ _1\"></span>o. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-634": {
   "value": "8.<span class=\"ffb ls0\"> <span class=\"_ _42\"> </span><span class=\"ff3\">Attivit\u00e0 Immateriali<span class=\"_ _2ba\"> </span></span></span>Le  attivit\u00e0 <span class=\"_ _37\"> </span>immateriali  am<span class=\"_ _1\"></span>montano  al <span class=\"_ _37\"> </span>31  dicembre  202<span class=\"_ _4\"></span>3 <span class=\"_ _37\"> </span>a  190.<span class=\"ls4\">29</span>7  migliaia  di  euro <span class=\"_ _37\"> </span>ed  hanno <span class=\"_ _37\"> </span>subito<span class=\"_ _2ba\"> </span>nell\u2019esercizio le segu<span class=\"_ _1\"></span>enti variazioni: <div class=\"c w8 h0 gs2e\"><div class=\"t m0 x14 h8 y6d3 ff3 fs4 fc10 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h8 y6d4 ff3 fs4 fc0 sc0 ls0 ws0\">Le <span class=\"_ _2d\"></span>attivit\u00e0 <span class=\"_ _2d\"></span><span class=\"lsa\">im</span><span class=\"ff5\">materiali <span class=\"_ _2d\"></span>registrano <span class=\"_ _2d\"></span>nell\u2019esercizio <span class=\"_ _2d\"></span>una <span class=\"_ _2d\"></span>variazione <span class=\"_ _2d\"></span>netta <span class=\"_ _2f\"></span></span>positiva <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>9.879 <span class=\"_ _2d\"></span>migliaia <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>euro <span class=\"_ _2f\"></span>per <span class=\"_ _2d\"></span>i<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y6d5 ff3 fs4 fc0 sc0 ls0 ws0\">seguenti eventi: <span class=\"_ _1\"></span> </div><div class=\"t m0 x1 h38 y6d6 ffa fs4 fc0 sc0 ls0 ws0\">\u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff5\">gli <span class=\"_ _4\"></span>ammortamenti <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>comp<span class=\"_ _1\"></span>etenza <span class=\"_ _2d\"></span>dell\u2019<span class=\"_ _1\"></span>esercizio <span class=\"_ _4\"></span>che <span class=\"_ _2d\"></span>a<span class=\"_ _1\"></span>mmontano <span class=\"_ _4\"></span>a <span class=\"_ _2d\"></span>1<span class=\"ff3\">7.771 <span class=\"_ _4\"></span>migliaia <span class=\"_ _2d\"></span>di <span class=\"_ _4\"></span>euro <span class=\"_ _4\"></span>(13.9<span class=\"ls17\">16<span class=\"_ _4\"></span></span> <span class=\"_ _2d\"></span>al <span class=\"_ _4\"></span>31<span class=\"_ _2ba\"> </span></span></span></span><span class=\"ffb\"><span class=\"ff5\"><span class=\"ff3\"><span class=\"_ _1\"></span> </span></span></span></div><div class=\"t m0 x33 h8 y6d7 ff3 fs4 fc0 sc0 ls0 ws0\">dicembre 2022<span class=\"ls3c\">);<span class=\"_ _2ba\"> </span></span> </div><div class=\"t m0 x1 h38 y6d8 ffa fs4 fc0 sc0 ls0 ws0\">\u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff3\">gli <span class=\"_ _4\"></span>incrementi <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>comples<span class=\"_ _1\"></span>sivi <span class=\"_ _2d\"></span><span class=\"ls17\">49</span>.238 migliaia <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>euro, <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>cui <span class=\"ls17\">22<span class=\"_ _4\"></span></span>.588 <span class=\"_ _4\"></span>migliaia <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>euro <span class=\"_ _4\"></span>riferiti <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>progetti di<span class=\"_ _2ba\"> </span></span></span><span class=\"ffb\"><span class=\"ff3\"> </span></span></div><div class=\"t m0 x33 h8 y6d9 ff5 fs4 fc0 sc0 ls0 ws0\">investimento <span class=\"_ _30\"></span>ultimati nel<span class=\"_ _1\"></span> corso <span class=\"_ _1\"></span>dell\u2019eserciz<span class=\"_ _1\"></span>io ed<span class=\"_ _1\"></span> entrati <span class=\"_ _1\"></span>in uso<span class=\"_ _1\"></span> <span class=\"ff3 ls16\">e <span class=\"ls0\">riguardanti p<span class=\"_ _1\"></span>rincipalment<span class=\"_ _1\"></span>e: i) <span class=\"_ _1\"></span>il soft<span class=\"_ _1\"></span>ware<span class=\"_ _2ba\"> </span></span></span><span class=\"ff3 ls16\"><span class=\"ls0\"> </span></span></div><div class=\"t m0 x33 h8 y6da ff3 fs4 fc0 sc0 ls0 ws0\">per <span class=\"_ _33\"> </span>siste<span class=\"_ _1\"></span>mi <span class=\"_ _33\"> </span>gestionali<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>quali <span class=\"_ _34\"> </span>quelli <span class=\"_ _33\"> </span>riferiti<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>ad <span class=\"_ _34\"> </span>applicazioni <span class=\"_ _33\"> </span>del <span class=\"_ _34\"> </span>sistema <span class=\"_ _33\"> </span>di <span class=\"_ _34\"> </span>gestione <span class=\"_ _33\"> </span>del <span class=\"_ _34\"> </span>personale <span class=\"_ _33\"> </span>ed <span class=\"_ _34\"> </span>a<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x33 h8 y6db ff3 fs4 fc0 sc0 ls0 ws0\">software <span class=\"_ _3f\"> </span>basati <span class=\"_ _3f\"> </span>su <span class=\"_ _3f\"> </span>una <span class=\"_ _3c\"> </span>tecnol<span class=\"_ _1\"></span>ogia <span class=\"_ _3f\"> </span>di <span class=\"_ _3c\"> </span>virtualizzazio<span class=\"_ _1\"></span>ne <span class=\"_ _3f\"> </span>VMware; <span class=\"_ _3c\"> </span>ii) <span class=\"_ _3f\"> </span>alcune <span class=\"_ _3f\"> </span>funzionalit\u00e0 <span class=\"_ _3f\"> </span>della <span class=\"_ _3f\"> </span>suite<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x33 h8 y6dc ff6 fs4 fc0 sc0 ls0 ws0\">Aeronautical Information<span class=\"_ _1\"></span> Management<span class=\"ff3\"> (AIM<span class=\"ls1f\">) <span class=\"_ _1\"></span><span class=\"ls0\">e degli sviluppi app<span class=\"_ _1\"></span>ortati ai prodotti softwar<span class=\"_ _1\"></span>e Local Traffic<span class=\"_ _2ba\"> </span></span></span></span><span class=\"ff3\"><span class=\"ls1f\"><span class=\"ls0\"><span class=\"_ _1\"></span> </span></span></span></div><div class=\"t m0 x33 h8 y6dd ff3 fs4 fc0 sc0 ls0 ws0\">Load <span class=\"_ _2a\"></span>Management <span class=\"_ _2f\"></span>Too<span class=\"_ _4\"></span>l <span class=\"_ _2a\"></span>(LTLMT) <span class=\"_ _2a\"></span>ed <span class=\"_ _2a\"></span><span class=\"ff6 ls3\">Flight<span class=\"ls0\"> <span class=\"_ _2a\"></span>Procedure <span class=\"_ _2a\"></span>Design <span class=\"_ _2a\"></span>and <span class=\"_ _2a\"></span>Airspace <span class=\"_ _2f\"></span>Management</span></span> <span class=\"_ _2a\"></span>(FPDAM)<span class=\"lsf\">; <span class=\"_ _2a\"></span></span>iii)<span class=\"_ _2ba\"> </span><span class=\"_ _30\"></span> </div><div class=\"t m0 x33 h8 y370 ff5 fs4 fc0 sc0 ls0 ws0\">all\u2019integrazione e c<span class=\"ff3\">ustomiz<span class=\"_ _1\"></span>zazione del nuovo ERP <span class=\"_ _4\"></span>in cloud <span class=\"_ _4\"></span>per una societ\u00e0 del Gruppo<span class=\"lsf\">; </span>iv) <span class=\"_ _4\"></span>al programma<span class=\"_ _2ba\"> </span></span><span class=\"ff3\"><span class=\"_ _1\"></span> </span></div><div class=\"t m0 x33 h8 y6de ff3 fs4 fc0 sc0 ls0 ws0\">di Info<span class=\"ff5\">rmation <span class=\"_ _4\"></span>Technology connesso all\u2019aggiornament<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span><span class=\"ff3\">del parco applicativo Digital in <span class=\"_ _4\"></span>termini <span class=\"_ _4\"></span>di portali<span class=\"_ _2ba\"> </span></span></span><span class=\"ff5\"><span class=\"ff3\"> </span></span></div><div class=\"t m0 x33 h8 y6df ff3 fs4 fc0 sc0 ls0 ws0\">ed applicazioni web.<span class=\"_ _1\"></span>  </div><div class=\"t m0 x33 h8 y373 ff3 fs4 fc0 sc0 ls0 ws0\">La <span class=\"_ _33\"> </span>restante <span class=\"_ _33\"> </span>parte<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>degli <span class=\"_ _33\"> </span>incrementi <span class=\"_ _33\"> </span>per <span class=\"_ _33\"> </span>26.6<span class=\"_ _1\"></span>50 <span class=\"_ _33\"> </span>migliaia <span class=\"_ _33\"> </span>di <span class=\"_ _33\"> </span>euro <span class=\"_ _33\"> </span>si <span class=\"_ _33\"> </span>riferis<span class=\"_ _1\"></span>cono <span class=\"_ _34\"> </span>ai  prog<span class=\"_ _1\"></span>etti <span class=\"_ _33\"> </span>in <span class=\"_ _33\"> </span>corso <span class=\"_ _33\"> </span>di<span class=\"_ _2ba\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m0 x33 h8 y6e0 ff3 fs4 fc0 sc0 ls0 ws0\">realizzazione, <span class=\"_ _2d\"></span><span class=\"ff5\">tra <span class=\"_ _2a\"></span>cui <span class=\"_ _2f\"></span>l\u2019ERP <span class=\"_ _2f\"></span></span>in <span class=\"_ _2f\"></span>c<span class=\"_ _4\"></span>loud <span class=\"_ _2f\"></span>che <span class=\"_ _2f\"></span>interessa <span class=\"_ _2f\"></span>tutte <span class=\"_ _2f\"></span>le <span class=\"_ _2f\"></span>societ\u00e0 <span class=\"_ _2f\"></span>del <span class=\"_ _2f\"></span>Gruppo<span class=\"_ _4\"></span> <span class=\"_ _2f\"></span><span class=\"ff5\">e <span class=\"_ _2a\"></span>l\u2019ammod<span class=\"_ _1\"></span>ernamento <span class=\"_ _2f\"></span>di<span class=\"_ _2ba\"> </span></span><span class=\"ff5\"> </span></div><div class=\"t m0 x33 h8 y6e1 ff3 fs4 fc0 sc0 ls0 ws0\">alcuni siste<span class=\"_ _1\"></span>mi gesti<span class=\"_ _1\"></span>onali, la <span class=\"_ _30\"></span>prosecuzione dell<span class=\"_ _1\"></span>e a<span class=\"ff5\">ttivit\u00e0 <span class=\"_ _30\"></span>di sviluppo sof<span class=\"_ _1\"></span>tware per<span class=\"_ _1\"></span> l\u2019inn<span class=\"_ _1\"></span>ovazione tecnol<span class=\"_ _1\"></span>ogica<span class=\"_ _2ba\"> </span></span><span class=\"ff5\"> </span></div><div class=\"t m0 x33 h8 y375 ff3 fs4 fc0 sc0 ls0 ws0\">dei <span class=\"_ _2d\"></span>prodotti <span class=\"_ _2d\"></span>AIM <span class=\"_ _2d\"></span>Portal <span class=\"_ _2d\"></span>tra <span class=\"_ _2d\"></span>cui <span class=\"_ _2d\"></span>si <span class=\"_ _2d\"></span>ev<span class=\"_ _4\"></span>idenziano <span class=\"_ _2d\"></span>gli <span class=\"_ _2d\"></span>sviluppi <span class=\"_ _2d\"></span>custom <span class=\"_ _2d\"></span>della <span class=\"_ _2d\"></span>progettualit\u00e0 <span class=\"_ _2d\"></span><span class=\"ff5\">SaaS <span class=\"_ _2d\"></span>\u201c</span>OnAir<span class=\"ff5\">\u201d, <span class=\"_ _2d\"></span>e <span class=\"_ _2d\"></span>lo<span class=\"_ _2ba\"> </span></span><span class=\"ff5\"> </span></div><div class=\"t m0 x33 h8 y6e2 ff3 fs4 fc0 sc0 ls0 ws0\">sviluppo  e <span class=\"_ _37\"> </span>re-engineering<span class=\"_ _30\"></span> <span class=\"_ _37\"> </span>di  altri <span class=\"_ _37\"> </span>prodotti<span class=\"lsf\">;  </span>le  implementazioni  sulla <span class=\"_ _37\"> </span>piattaforma  Unmanned  Aerial<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x33 h8 y6e3 ff3 fs4 fc0 sc0 ls0 ws0\">Vehicles <span class=\"_ _1\"></span>Traffic Manage<span class=\"_ _1\"></span>ment (UTM). <span class=\"_ _30\"></span>La Societ\u00e0 ha<span class=\"_ _30\"></span> verificato alla d<span class=\"_ _1\"></span>ata di <span class=\"_ _1\"></span>riferimento <span class=\"_ _1\"></span>del bil<span class=\"_ _1\"></span>ancio che<span class=\"_ _1\"></span> tale<span class=\"_ _2ba\"> </span><span class=\"_ _30\"></span> </div><div class=\"t m0 x33 h69 y378 ff3 fs4 fc0 sc0 ls0 ws0\">voce non abbia subit<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> una riduzione di val<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>re;<span class=\"ffd fs8\"> </span> </div><div class=\"t m0 x1 h38 y6e4 ffa fs4 fc0 sc0 ls0 ws0\">\u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff3\">i <span class=\"_ _3f\"> </span>decrementi <span class=\"_ _3c\"> </span>delle <span class=\"_ _3f\"> </span>attivit\u00e0 <span class=\"_ _3c\"> </span>immateriali <span class=\"_ _3f\"> </span>per <span class=\"_ _3f\"> </span>r<span class=\"_ _4\"></span>iclassifiche <span class=\"_ _3f\"> </span>per <span class=\"_ _3c\"> </span>21.588 <span class=\"_ _3f\"> </span>migliaia <span class=\"_ _3c\"> </span>di <span class=\"_ _3f\"> </span>euro <span class=\"_ _3c\"> </span>sono <span class=\"_ _3c\"> </span>riferiti<span class=\"_ _2ba\"> </span></span></span><span class=\"ffb\"><span class=\"ff3\"><span class=\"_ _30\"></span> </span></span></div><div class=\"t m0 x33 h8 y6e5 ff3 fs4 fc0 sc0 ls0 ws0\">principalmente <span class=\"_ _1\"></span>ai prog<span class=\"_ _1\"></span>etti d<span class=\"_ _1\"></span>i investimen<span class=\"_ _1\"></span>to ultimati <span class=\"ff5\">n<span class=\"_ _1\"></span>ell\u2019esercizio <span class=\"ff3\">ed <span class=\"_ _30\"></span>entrati in <span class=\"_ _1\"></span>uso a <span class=\"_ _1\"></span>voce propria al <span class=\"_ _30\"></span>netto<span class=\"_ _2ba\"> </span></span></span><span class=\"ff5\"><span class=\"ff3\"> </span></span></div><div class=\"t m0 x33 h8 y37b ff5 fs4 fc0 sc0 ls0 ws0\">di importi riclassifi<span class=\"_ _1\"></span>cati nell\u2019ambit<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> delle attivit\u00e0<span class=\"_ _1\"></span> materiali.<span class=\"ff3\"> </span><span class=\"ff3\"> </span></div><div class=\"t m0 x1 h8 y6e6 ff3 fs4 fc0 sc0 ls0 ws0\">La voce avviamento ammon<span class=\"_ _1\"></span>ta a complessivi 93.472 migli<span class=\"_ _1\"></span>aia di euro e si <span class=\"_ _4\"></span>riferisce per 66.486 migliaia<span class=\"_ _1\"></span> di euro,<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y6e7 ff3 fs4 fc0 sc0 ls0 ws0\">al <span class=\"_ _30\"></span>maggior <span class=\"_ _30\"></span>valore <span class=\"_ _3e\"></span>di <span class=\"_ _1\"></span>acquisizione <span class=\"_ _3e\"></span>della <span class=\"_ _30\"></span>Controllata <span class=\"_ _30\"></span>Techno <span class=\"_ _30\"></span>Sky <span class=\"_ _30\"></span>S.r.l. <span class=\"_ _30\"></span>rispetto <span class=\"_ _30\"></span>alle <span class=\"_ _30\"></span>attivit\u00e0 <span class=\"_ _30\"></span>nett<span class=\"_ _1\"></span>e <span class=\"_ _30\"></span>espresse <span class=\"_ _30\"></span>a <span class=\"_ _30\"></span>valori<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y37e ff3 fs4 fc0 sc0 ls0 ws0\">correnti, <span class=\"_ _2a\"></span>ed <span class=\"_ _2a\"></span>\u00e8 <span class=\"_ _2a\"></span>rappresentativ<span class=\"_ _1\"></span>o <span class=\"_ _2a\"></span>dei <span class=\"_ _2a\"></span>benefici <span class=\"_ _2a\"></span>economici <span class=\"_ _2a\"></span>futuri. <span class=\"_ _2f\"></span>Tale <span class=\"_ _34\"></span>valor<span class=\"_ _1\"></span>e <span class=\"_ _2a\"></span>\u00e8 <span class=\"_ _2a\"></span>allocato <span class=\"_ _2a\"></span>interamente <span class=\"_ _2a\"></span>alla <span class=\"_ _2a\"></span>CGU<span class=\"_ _2ba\"> </span><span class=\"_ _30\"></span> </div><div class=\"t m0 x1 h8 y6e8 ff6 fs4 fc0 sc0 ls0 ws0\">Servizi di man<span class=\"_ _1\"></span>utenzione<span class=\"ff5\">, c<span class=\"_ _1\"></span>oincidente con <span class=\"_ _1\"></span>l\u2019entit\u00e0 legal<span class=\"_ _30\"></span>e Techno Sky S.r<span class=\"ff3\">.l. <span class=\"_ _1\"></span>Al 31 dic<span class=\"_ _1\"></span>embre 2023 in <span class=\"_ _1\"></span>applicazione<span class=\"_ _2ba\"> </span></span></span><span class=\"ff5\"><span class=\"ff3\"><span class=\"_ _1\"></span> </span></span></div></div><div class=\"c w83 h11e gs2f\"><div class=\"t m25 x21 h11f y6ea ff4 fs4b fc0 sc0 ls0 ws0\">Di<span class=\"_ _1\"></span>r<span class=\"_ _4\"></span>itt<span class=\"_ _2d\"></span>i<span class=\"_ _1\"></span> di<span class=\"_ _2ba\"> </span> </div><div class=\"t m25 xaf h11f y6eb ff4 fs4b fc0 sc0 ls0 ws0\">bre<span class=\"_ _2d\"></span>vet<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>o ind.<span class=\"_ _1\"></span>le<span class=\"_ _2ba\"> </span> </div><div class=\"t m25 x2d h11f y6ec ff4 fs4b fc0 sc0 ls0 ws0\">e<span class=\"_ _4\"></span> di ut<span class=\"_ _4\"></span>.<span class=\"_ _30\"></span>ne<span class=\"_ _2ba\"> </span><span class=\"_ _2d\"></span> </div><div class=\"t m25 xad h11f y6ed ff4 fs4b fc0 sc0 ls0 ws0\">ope<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> ingegno<span class=\"_ _2ba\"> </span></div></div><div class=\"c w83 h11e gs30\"><div class=\"t m25 x8e h11f y6ec ff4 fs4b fc0 sc0 ls0 ws0\">Altr<span class=\"_ _4\"></span>e<span class=\"_ _2d\"></span> a<span class=\"_ _30\"></span>t<span class=\"_ _4\"></span>t<span class=\"_ _2d\"></span>iv<span class=\"_ _30\"></span>it<span class=\"_ _4\"></span>\u00e0<span class=\"_ _2ba\"> </span> </div><div class=\"t m25 x31 h11f y6ed ff4 fs4b fc0 sc0 ls0 ws0\">imm<span class=\"_ _4\"></span>ate<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>ia<span class=\"_ _1\"></span>li<span class=\"_ _2ba\"> </span></div></div><div class=\"c w83 h11e gs31\"><div class=\"t m25 x71 h11f y6eb ff4 fs4b fc0 sc0 ls0 ws0\">At<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>ivit\u00e0<span class=\"_ _2ba\"> </span> </div><div class=\"t m25 x5c h11f y6ec ff4 fs4b fc0 sc0 ls0 ws0\">imm<span class=\"_ _4\"></span>ate<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>ia<span class=\"_ _1\"></span>li i<span class=\"_ _30\"></span>n<span class=\"_ _2ba\"> </span> </div><div class=\"t m25 xb9 h11f y6ed ff4 fs4b fc0 sc0 ls0 ws0\">c<span class=\"_ _1\"></span>or<span class=\"_ _4\"></span>so</div></div><div class=\"c w84 h11e gs32\"><div class=\"t m25 xd2 h11f y6ed ff4 fs4b fc0 sc0 ls0 ws0\">Avvi<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>m<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>nt<span class=\"_ _4\"></span>o<span class=\"_ _c\"> </span>Total<span class=\"_ _30\"></span>e<span class=\"_ _2ba\"> </span></div></div><div class=\"c w84 h120 gs33\"><div class=\"t m25 x15 h121 y6ef ff3 fs4b fc0 sc0 ls0 ws0\">Cos<span class=\"_ _2d\"></span>to s<span class=\"_ _2d\"></span>t<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span>c<span class=\"_ _4\"></span>o<span class=\"_ _1b1\"> </span>2<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>.9<span class=\"_ _4\"></span>76<span class=\"_ _d9\"> </span>1<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>.33<span class=\"_ _4\"></span>3<span class=\"_ _1b\"> </span>5<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>.95<span class=\"_ _4\"></span>4<span class=\"_ _d9\"> </span>9<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>.47<span class=\"_ _4\"></span>2<span class=\"_ _2\"> </span>3<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>.73<span class=\"_ _4\"></span>5<span class=\"_ _2ba\"> </span></div><div class=\"t m25 x15 h121 y6f0 ff3 fs4b fc0 sc0 ls0 ws0\">A<span class=\"_ _30\"></span>mm<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>ta<span class=\"_ _4\"></span>me<span class=\"_ _30\"></span>nto a<span class=\"_ _4\"></span>c<span class=\"_ _2d\"></span>cu<span class=\"_ _4\"></span>mul<span class=\"_ _2d\"></span>a<span class=\"_ _4\"></span>to<span class=\"_ _1b9\"> </span>(1<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>.30<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>)<span class=\"_ _10c\"> </span>(6<span class=\"_ _4\"></span>.01<span class=\"_ _4\"></span>7<span class=\"_ _4\"></span>)<span class=\"_ _9b\"> </span>0<span class=\"_ _10f\"> </span>0<span class=\"_ _96\"> </span>(18<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>.3<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>7<span class=\"_ _4\"></span>)<span class=\"_ _2ba\"> </span></div><div class=\"t m25 x15 h11f y6f1 ff4 fs4b fc0 sc0 ls0 ws0\">Valore<span class=\"_ _4\"></span> r<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>siduo a<span class=\"_ _30\"></span>l 31<span class=\"_ _4\"></span>.12<span class=\"_ _4\"></span>.20<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>2<span class=\"_ _16c\"> </span>2<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>.67<span class=\"_ _4\"></span>6<span class=\"_ _b8\"> </span>6<span class=\"_ _4\"></span>.<span class=\"_ _1\"></span>3<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>6<span class=\"_ _1b\"> </span>5<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>.95<span class=\"_ _4\"></span>4<span class=\"_ _1b\"> </span>9<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>.47<span class=\"_ _4\"></span>2<span class=\"_ _2\"> </span>18<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>.41<span class=\"_ _4\"></span>8<span class=\"_ _2ba\"> </span></div><div class=\"t m25 x15 h121 y6f2 ff3 fs4b fc0 sc0 ls0 ws0\">I<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>em<span class=\"_ _30\"></span>ent<span class=\"_ _30\"></span>i<span class=\"_ _28\"> </span>22<span class=\"_ _4\"></span>.58<span class=\"_ _4\"></span>8<span class=\"_ _9b\"> </span>0<span class=\"_ _1b\"> </span>26<span class=\"_ _4\"></span>.6<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>0<span class=\"_ _9b\"> </span>0<span class=\"_ _1b\"> </span>49<span class=\"_ _4\"></span>.23<span class=\"_ _4\"></span>8<span class=\"_ _2ba\"> </span></div><div class=\"t m25 x15 h121 y6f3 ff3 fs4b fc0 sc0 ls0 ws0\">A<span class=\"_ _30\"></span>l<span class=\"_ _2d\"></span>i<span class=\"_ _2f\"></span>e<span class=\"_ _30\"></span>n<span class=\"_ _4\"></span>a<span class=\"_ _2d\"></span>zi<span class=\"_ _2d\"></span>oni<span class=\"_ _2d\"></span> <span class=\"_ _fd\"> </span>0<span class=\"_ _10f\"> </span>0<span class=\"_ _9b\"> </span>0<span class=\"_ _9b\"> </span>0<span class=\"_ _10f\"> </span>0<span class=\"_ _2ba\"> </span></div><div class=\"t m25 x15 h121 y6f4 ff3 fs4b fc0 sc0 ls0 ws0\">Ri<span class=\"_ _2d\"></span>c<span class=\"_ _4\"></span>l<span class=\"_ _2d\"></span>a<span class=\"_ _2d\"></span>s<span class=\"_ _2d\"></span>s<span class=\"_ _4\"></span>i<span class=\"_ _2f\"></span>fi<span class=\"_ _2d\"></span>c<span class=\"_ _4\"></span>he<span class=\"_ _8c\"> </span>0<span class=\"_ _9b\"> </span>0<span class=\"_ _137\"> </span>(2<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>.58<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>)<span class=\"_ _9b\"> </span>0<span class=\"_ _a1\"> </span>(21<span class=\"_ _4\"></span>.58<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>)<span class=\"_ _2ba\"> </span></div><div class=\"t m25 x15 h121 y6f5 ff3 fs4b fc0 sc0 ls0 ws0\">A<span class=\"_ _30\"></span>mm<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>ta<span class=\"_ _4\"></span>me<span class=\"_ _30\"></span>nti<span class=\"_ _1ba\"> </span>(1<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>.76<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>)<span class=\"_ _10c\"> </span>(1<span class=\"_ _4\"></span>.00<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>)<span class=\"_ _9b\"> </span>0<span class=\"_ _10f\"> </span>0<span class=\"_ _a1\"> </span>(1<span class=\"_ _4\"></span>7<span class=\"_ _4\"></span>.77<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>)<span class=\"_ _2ba\"> </span></div><div class=\"t m25 x15 h11f y6f6 ff4 fs4b fc0 sc0 ls0 ws0\">T<span class=\"_ _1\"></span>ot<span class=\"_ _4\"></span>al<span class=\"_ _30\"></span>e<span class=\"_ _4\"></span> varia<span class=\"_ _30\"></span>zioni<span class=\"_ _143\"> </span>5<span class=\"_ _4\"></span>.<span class=\"_ _1\"></span>8<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>6<span class=\"_ _10c\"> </span>(1<span class=\"_ _4\"></span>.00<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>)<span class=\"_ _c6\"> </span>5<span class=\"_ _4\"></span>.06<span class=\"_ _4\"></span>2<span class=\"_ _9b\"> </span>0<span class=\"_ _6\"> </span>9<span class=\"_ _4\"></span>.87<span class=\"_ _4\"></span>9<span class=\"_ _2ba\"> </span></div><div class=\"t m25 x15 h121 y6f7 ff3 fs4b fc0 sc0 ls0 ws0\">Cos<span class=\"_ _2d\"></span>to s<span class=\"_ _2d\"></span>t<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span>c<span class=\"_ _4\"></span>o<span class=\"_ _1b1\"> </span>2<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>.5<span class=\"_ _4\"></span>64<span class=\"_ _d9\"> </span>1<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>.33<span class=\"_ _4\"></span>3<span class=\"_ _1b\"> </span>6<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>.01<span class=\"_ _4\"></span>6<span class=\"_ _d9\"> </span>9<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>.47<span class=\"_ _4\"></span>2<span class=\"_ _2\"> </span>3<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>7<span class=\"_ _4\"></span>.38<span class=\"_ _4\"></span>5<span class=\"_ _2ba\"> </span></div><div class=\"t m25 x15 h121 y6f8 ff3 fs4b fc0 sc0 ls0 ws0\">A<span class=\"_ _30\"></span>mm<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>ta<span class=\"_ _4\"></span>me<span class=\"_ _30\"></span>nto a<span class=\"_ _4\"></span>c<span class=\"_ _2d\"></span>cu<span class=\"_ _4\"></span>mul<span class=\"_ _2d\"></span>a<span class=\"_ _4\"></span>to<span class=\"_ _1b9\"> </span>(2<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>.06<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>)<span class=\"_ _10c\"> </span>(7<span class=\"_ _4\"></span>.02<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>)<span class=\"_ _9b\"> </span>0<span class=\"_ _10f\"> </span>0<span class=\"_ _96\"> </span>(20<span class=\"_ _4\"></span>7<span class=\"_ _4\"></span>.0<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>)<span class=\"_ _2ba\"> </span></div><div class=\"t m25 x15 h11f y6f9 ff4 fs4b fc0 sc0 ls0 ws0\">Valore<span class=\"_ _4\"></span> r<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>siduo a<span class=\"_ _30\"></span>l 31<span class=\"_ _4\"></span>.12<span class=\"_ _4\"></span>.20<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>3<span class=\"_ _16c\"> </span>2<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>.50<span class=\"_ _4\"></span>2<span class=\"_ _b8\"> </span>5<span class=\"_ _4\"></span>.<span class=\"_ _1\"></span>3<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>7<span class=\"_ _1b\"> </span>6<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>.01<span class=\"_ _4\"></span>6<span class=\"_ _1b\"> </span>9<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>.47<span class=\"_ _4\"></span>2<span class=\"_ _2\"> </span>19<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>.29<span class=\"_ _4\"></span>7<span class=\"_ _2ba\"> </span></div><div class=\"t m25 x38 h122 y6fa ff6 fs4c fc0 sc0 ls0 ws0\">(m<span class=\"_ _2d\"></span>igliai<span class=\"_ _4\"></span>a di <span class=\"_ _4\"></span>euro)<span class=\"_ _2ba\"> </span></div></div><div class=\"c w8 h0 gs29\"><div class=\"t m0 x1 h8 y118 ff3 fs4 fc0 sc0 ls0 ws0\">della metodologia<span class=\"_ _1\"></span> prevista dallo IAS 36 <span class=\"_ _4\"></span><span class=\"ff6\">Impairment of<span class=\"_ _1\"></span> assets<span class=\"ff3\">, tale avviamento \u00e8 stata assoggettato<span class=\"_ _1\"></span> al test di<span class=\"_ _2ba\"> </span></span></span><span class=\"ff6\"><span class=\"ff3\"> </span></span></div><div class=\"t m0 x1 h8 y119 ff6 fs4 fc0 sc0 ls0 ws0\">impairment, <span class=\"_ _2f\"></span><span class=\"ff3\">effettuato <span class=\"_ _2f\"></span>confrontando <span class=\"_ _2a\"></span>il <span class=\"_ _2a\"></span>valore <span class=\"_ _2f\"></span>recuperabile <span class=\"_ _2f\"></span>della <span class=\"_ _2a\"></span>CGU <span class=\"_ _2f\"></span>con <span class=\"_ _2a\"></span>il <span class=\"_ _2a\"></span>valore <span class=\"_ _2f\"></span>di <span class=\"_ _2a\"></span>carico <span class=\"_ _2a\"></span>delle <span class=\"_ _2f\"></span>attivit\u00e0<span class=\"_ _2ba\"> </span></span><span class=\"ff3\"> </span></div><div class=\"t m0 x1 h8 y11a ff3 fs4 fc0 sc0 ls0 ws0\">nette <span class=\"_ _2d\"></span>relative<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>a <span class=\"_ _4\"></span>detta <span class=\"_ _2d\"></span>unit\u00e0, <span class=\"_ _2d\"></span>coeren<span class=\"_ _1\"></span>temente <span class=\"_ _2d\"></span>con <span class=\"_ _4\"></span>quanto <span class=\"_ _2d\"></span>previs<span class=\"_ _1\"></span>to <span class=\"_ _2d\"></span>dallo <span class=\"_ _4\"></span>IAS <span class=\"_ _2d\"></span>36. <span class=\"_ _2d\"></span>Si <span class=\"_ _4\"></span>sottolinea <span class=\"_ _2d\"></span>come <span class=\"_ _4\"></span>non <span class=\"_ _2d\"></span>sono<span class=\"_ _2ba\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m0 x1 h8 y11b ff3 fs4 fc0 sc0 ls0 ws0\">state <span class=\"_ _2a\"></span>allocate <span class=\"_ _2a\"></span>alla <span class=\"_ _34\"> </span>CGU <span class=\"_ _2a\"></span>in <span class=\"_ _2a\"></span>questione, <span class=\"_ _2a\"></span>attivit\u00e0 <span class=\"_ _34\"></span>im<span class=\"_ _1\"></span>materiali <span class=\"_ _2a\"></span>a <span class=\"_ _34\"></span>vita <span class=\"_ _2a\"></span>utile <span class=\"_ _2a\"></span>indefinita. <span class=\"_ _2a\"></span>Nel <span class=\"_ _2a\"></span>determinare <span class=\"_ _2a\"></span>il <span class=\"_ _34\"></span>valore<span class=\"_ _2ba\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m0 x1 h8 y11c ff5 fs4 fc0 sc0 ls0 ws0\">recuperabile, <span class=\"_ _30\"></span>si <span class=\"_ _30\"></span>\u00e8 <span class=\"_ _30\"></span>fatto <span class=\"_ _30\"></span>riferimento <span class=\"_ _30\"></span>al <span class=\"_ _30\"></span>valore <span class=\"_ _30\"></span>d\u2019uso. <span class=\"_ _30\"></span>Il <span class=\"_ _30\"></span>tasso <span class=\"_ _30\"></span>di <span class=\"_ _1\"></span>attualizzaz<span class=\"_ _1\"></span>i<span class=\"ff3\">one <span class=\"_ _1\"></span>utilizzato <span class=\"_ _30\"></span>\u00e8 <span class=\"_ _30\"></span>il <span class=\"_ _30\"></span>WACC <span class=\"_ _1\"></span>pari <span class=\"_ _30\"></span>al<span class=\"ff5\">l\u20198</span>,<span class=\"ls4\">17<span class=\"_ _1\"></span><span class=\"ls1b\">%<span class=\"_ _2ba\"> </span></span></span></span><span class=\"ff3\"><span class=\"ls4\"><span class=\"ls1b\"> </span></span></span></div><div class=\"t m0 x1 h8 y11d ff3 fs4 fc0 sc0 ls0 ws0\">(8,64% nel 2022) costruito con la metod<span class=\"_ _1\"></span>ologia <span class=\"ff6\">unconditional</span> con un free risk pari alla media del rendimento<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y11e ff3 fs4 fc0 sc0 ls0 ws0\">a 1 <span class=\"_ _4\"></span>anno dei titoli <span class=\"_ _4\"></span>di Stato <span class=\"_ _4\"></span>italiani con scadenza a 10<span class=\"_ _4\"></span> anni un beta <span class=\"_ _4\"></span>medio <span class=\"_ _4\"></span>desunto da societ\u00e0 comparabili, ed<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y11f ff3 fs4 fc0 sc0 lsa ws0\">il <span class=\"_ _1\"></span><span class=\"ls0\">market <span class=\"_ _30\"></span>risk p<span class=\"_ _1\"></span>remium <span class=\"_ _30\"></span>del <span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>ercato <span class=\"_ _30\"></span>maturo. <span class=\"_ _1\"></span>Il <span class=\"_ _30\"></span>tasso d<span class=\"_ _1\"></span>i <span class=\"_ _30\"></span>crescita <span class=\"_ _1\"></span>dei <span class=\"_ _30\"></span>flussi di <span class=\"_ _30\"></span>cassa <span class=\"_ _30\"></span>operativi <span class=\"_ _30\"></span>in <span class=\"_ _1\"></span>termini <span class=\"_ _30\"></span>nominali,<span class=\"_ _2ba\"> </span></span><span class=\"ls0\"> </span></div><div class=\"t m0 x1 h8 y120 ff3 fs4 fc0 sc0 ls0 ws0\">post previsi<span class=\"_ _1\"></span>one del<span class=\"_ _1\"></span> periodo<span class=\"_ _1\"></span> esplicito,<span class=\"_ _1\"></span> <span class=\"ls16\">\u00e8 </span>pari al<span class=\"ff5\">l\u2019<span class=\"_ _1\"></span>1,9<span class=\"ff3 ls1b\">% (<span class=\"ls0\">2% nel <span class=\"_ _1\"></span>2022), in<span class=\"_ _1\"></span> coerenz<span class=\"_ _1\"></span>a con<span class=\"_ _1\"></span> la re<span class=\"_ _1\"></span>visione d<span class=\"_ _1\"></span>elle sti<span class=\"_ _1\"></span>me di<span class=\"_ _2ba\"> </span></span></span></span><span class=\"ff5\"><span class=\"ff3 ls1b\"><span class=\"ls0\"><span class=\"_ _1\"></span> </span></span></span></div><div class=\"t m0 x1 h8 y121 ff3 fs4 fc0 sc0 ls0 ws0\">crescita di lungo peri<span class=\"_ _1\"></span>odo <span class=\"ff5\">dell\u2019inflaz<span class=\"_ _1\"></span>ione per l\u2019Italia. </span><span class=\"ff5\"><span class=\"ff3\"> </span></span></div><div class=\"t m0 x1 h8 y122 ff5 fs4 fc0 sc0 ls0 ws0\">Il <span class=\"_ _2f\"></span>management <span class=\"_ _2f\"></span>ha <span class=\"_ _2a\"></span>ritenut<span class=\"_ _1\"></span>o <span class=\"_ _2a\"></span>che <span class=\"_ _2f\"></span>per <span class=\"_ _2f\"></span>la <span class=\"_ _2a\"></span>stima <span class=\"_ _2f\"></span>del <span class=\"_ _2f\"></span>valore <span class=\"_ _2f\"></span>recuperabile <span class=\"_ _2f\"></span>si <span class=\"_ _2a\"></span>facesse<span class=\"_ _1\"></span> <span class=\"_ _2f\"></span>riferimento <span class=\"_ _2f\"></span>al <span class=\"_ _2a\"></span>valore <span class=\"_ _2f\"></span>d\u2019uso<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y123 ff3 fs4 fc0 sc0 ls0 ws0\">stimato <span class=\"_ _1\"></span>sulla <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>dei <span class=\"_ _30\"></span>flussi di <span class=\"_ _30\"></span>cassa c<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>me d<span class=\"_ _1\"></span>esumibili <span class=\"_ _1\"></span>dal <span class=\"_ _30\"></span>piano econo<span class=\"_ _1\"></span>mico fin<span class=\"_ _1\"></span>anziario <span class=\"_ _30\"></span>2024-2028 p<span class=\"_ _1\"></span>redisposto<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y124 ff3 fs4 fc0 sc0 ls0 ws0\">dalla <span class=\"_ _2d\"></span>societ\u00e0 <span class=\"_ _2f\"></span>controllata <span class=\"_ _2d\"></span>ed <span class=\"_ _2f\"></span>approvato <span class=\"_ _2f\"></span>dal <span class=\"_ _2f\"></span>Consiglio <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>Amministrazione <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>Techno <span class=\"_ _2d\"></span>Sky <span class=\"_ _2a\"></span>in <span class=\"_ _2d\"></span>data <span class=\"_ _2f\"></span><span class=\"ls17\">28</span> <span class=\"_ _2a\"></span>febb<span class=\"_ _1\"></span>raio<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y125 ff3 fs4 fc0 sc0 ls0 ws0\">2024, piano <span class=\"_ _4\"></span>che riflette le <span class=\"_ _4\"></span>condizioni di mercato sotto <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>profilo sia economico <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>finanziario, considerand<span class=\"_ _1\"></span>o<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y126 ff3 fs4 fc0 sc0 ls0 ws0\">anche il budget 2024<span class=\"ff5\">, ques<span class=\"_ _1\"></span>t\u2019ultimo <span class=\"ff3\">approvato in data 13 dic<span class=\"_ _30\"></span>em<span class=\"_ _4\"></span>bre 2023, e i dati <span class=\"_ _1\"></span>di consuntivo 2023<span class=\"ls10\">. </span>Il piano<span class=\"_ _2ba\"> </span></span></span><span class=\"ff5\"><span class=\"ff3\"><span class=\"_ _1\"></span> </span></span></div><div class=\"t m0 x1 h8 y127 ff3 fs4 fc0 sc0 ls0 ws0\">evidenzia <span class=\"_ _34\"> </span>un <span class=\"_ _33\"> </span>EBITDA<span class=\"_ _30\"></span> <span class=\"_ _33\"> </span>a <span class=\"_ _34\"> </span>fine <span class=\"_ _33\"> </span>pian<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> <span class=\"_ _33\"> </span>pari<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>al<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>17%<span class=\"lsb\">. <span class=\"_ _33\"> </span></span>I <span class=\"_ _34\"> </span>presupposti <span class=\"_ _34\"> </span>su <span class=\"_ _33\"> </span>cui<span class=\"_ _30\"></span> <span class=\"_ _33\"> </span>si <span class=\"_ _33\"> </span>\u00e8 <span class=\"_ _34\"> </span>basata <span class=\"_ _34\"> </span><span class=\"ff5\">l\u2019elaborazion<span class=\"_ _1\"></span>e <span class=\"_ _33\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _33\"> </span>pian<span class=\"_ _1\"></span>o<span class=\"_ _2ba\"> </span></span><span class=\"ff5\"> </span></div><div class=\"t m0 x1 h8 y128 ff3 fs4 fc0 sc0 ls0 ws0\">economico-finanziari<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>, <span class=\"_ _34\"> </span>sono <span class=\"_ _34\"> </span>rico<span class=\"_ _4\"></span>nducibili <span class=\"_ _34\"> </span>alla <span class=\"_ _34\"> </span>conoscenza <span class=\"_ _34\"> </span>del <span class=\"_ _34\"> </span>mercato <span class=\"_ _33\"> </span>di <span class=\"_ _34\"></span>riferiment<span class=\"_ _1\"></span>o,<span class=\"_ _4\"></span> <span class=\"_ _34\"> </span>che <span class=\"_ _33\"> </span>hanno <span class=\"_ _34\"> </span>tenuto<span class=\"_ _2ba\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m0 x1 h8 y129 ff3 fs4 fc0 sc0 ls0 ws0\">conto del budget 2<span class=\"_ _1\"></span>024, e ai dati ogge<span class=\"_ _1\"></span>ttivi riferiti al pr<span class=\"_ _1\"></span>oseguimento d<span class=\"_ _1\"></span>elle attivit\u00e0 <span class=\"ff6\">core business</span> della<span class=\"_ _1\"></span> societ\u00e0.<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y135 ff3 fs4 fc0 sc0 ls0 ws0\">Ad <span class=\"_ _1\"></span>esito del <span class=\"_ _30\"></span>test risulta <span class=\"_ _1\"></span>un <span class=\"_ _30\"></span>valore recuperabil<span class=\"_ _1\"></span>e sup<span class=\"_ _1\"></span>eriore al <span class=\"_ _30\"></span>valore contabi<span class=\"_ _1\"></span>le della <span class=\"_ _30\"></span>CGU e, <span class=\"_ _30\"></span>conseguentemente,<span class=\"_ _2ba\"> </span><span class=\"_ _30\"></span> </div><div class=\"t m0 x1 h8 y136 ff3 fs4 fc0 sc0 ls0 ws0\">non sono state c<span class=\"_ _1\"></span>ontabilizzate perdite di <span class=\"_ _30\"></span>v<span class=\"_ _4\"></span>alore.  </div><div class=\"t m0 x1 h8 y137 ff5 fs4 fc0 sc0 ls0 ws0\">Ai fini dell\u2019analisi di<span class=\"_ _1\"></span> sensitivit\u00e0 \u00e8 stat<span class=\"_ _1\"></span>o ipotizzato un inc<span class=\"_ _1\"></span>remento del WACC dell\u2019<span class=\"_ _30\"></span>0,<span class=\"ff3\">5% e, mantenendo un tasso<span class=\"_ _2ba\"> </span></span><span class=\"ff3\"><span class=\"_ _1\"></span> </span></div><div class=\"t m0 x1 h8 y138 ff3 fs4 fc0 sc0 ls0 ws0\">di crescita s<span class=\"_ _30\"></span>em<span class=\"_ _4\"></span>pre pari<span class=\"_ _1\"></span> al<span class=\"ff5\">l\u20191,9</span>%, <span class=\"ff9\">l\u2019head<span class=\"_ _30\"></span>room <span class=\"ff3\">continua ad<span class=\"_ _1\"></span> essere p<span class=\"_ _1\"></span>ositivo per <span class=\"_ _1\"></span>un ammontare <span class=\"_ _1\"></span>pari a <span class=\"_ _1\"></span>9,4 milioni<span class=\"_ _2ba\"> </span></span></span><span class=\"ff9\"><span class=\"ff3\"><span class=\"_ _30\"></span> </span></span></div><div class=\"t m0 x1 h8 y139 ff3 fs4 fc0 sc0 ls0 ws0\">di <span class=\"_ _2a\"></span>euro. <span class=\"_ _2a\"></span>Assumendo<span class=\"_ _1\"></span> <span class=\"_ _2a\"></span>un <span class=\"_ _2a\"></span>tasso <span class=\"_ _2f\"></span>di <span class=\"_ _2a\"></span>crescita <span class=\"_ _2a\"></span>nullo <span class=\"_ _2a\"></span>in <span class=\"_ _2a\"></span>ipotesi <span class=\"_ _2f\"></span>di <span class=\"_ _2a\"></span>invarianza <span class=\"_ _2a\"></span>del <span class=\"_ _2f\"></span>WACC <span class=\"_ _34\"> </span><span class=\"ff5\">la <span class=\"_ _2f\"></span>m<span class=\"_ _4\"></span>isura <span class=\"_ _2f\"></span>dell\u2019<span class=\"_ _4\"></span><span class=\"ff6\">headroom<span class=\"_ _2ba\"> </span></span></span> </div><div class=\"t m0 x1 h8 y13a ff3 fs4 fc0 sc0 ls0 ws0\">sarebbe pari a negati<span class=\"_ _30\"></span>v<span class=\"_ _4\"></span>i 18,1 milioni di <span class=\"_ _1\"></span>euro.  </div><div class=\"t m0 x1 h8 y13b ff5 fs4 fc0 sc0 ls0 ws0\">La restante <span class=\"_ _1\"></span>parte dell\u2019a<span class=\"_ _30\"></span>vviamento, pari a <span class=\"_ _30\"></span>26.986 miglia<span class=\"_ _30\"></span>ia di euro, si rif<span class=\"_ _30\"></span>erisce al ma<span class=\"_ _30\"></span>ggior<span class=\"_ _4\"></span><span class=\"ff3\"> valore di <span class=\"_ _1\"></span>acquisizione<span class=\"_ _2ba\"> </span></span><span class=\"ff3\"> </span></div><div class=\"t m0 x1 h8 y13c ff3 fs4 fc0 sc0 ls0 ws0\">della <span class=\"_ _4\"></span>Controllata <span class=\"_ _4\"></span>IDS <span class=\"_ _2d\"></span>AirNa<span class=\"_ _30\"></span>v<span class=\"_ _4\"></span> <span class=\"_ _2d\"></span>S.r.l.<span class=\"_ _30\"></span> <span class=\"_ _2d\"></span>rispetto <span class=\"_ _4\"></span>alle <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _4\"></span>nette <span class=\"_ _2d\"></span>espr<span class=\"_ _1\"></span>esse <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>alori <span class=\"_ _4\"></span>correnti, <span class=\"_ _4\"></span>ed <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _2d\"></span>rappresenta<span class=\"_ _30\"></span>tivo<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y13d ff3 fs4 fc0 sc0 ls0 ws0\">dei benefici <span class=\"_ _30\"></span>economici futu<span class=\"_ _1\"></span>ri. Tale <span class=\"_ _30\"></span>v<span class=\"_ _4\"></span>alore, e<span class=\"_ _1\"></span>merso a <span class=\"_ _30\"></span>v<span class=\"_ _4\"></span>alle del <span class=\"_ _30\"></span>processo di <span class=\"ff6\">pu<span class=\"_ _1\"></span>rchase <span class=\"_ _1\"></span>price alloca<span class=\"_ _1\"></span>tion<span class=\"ff3\">, \u00e8 <span class=\"_ _1\"></span>allocato<span class=\"_ _2ba\"> </span></span></span><span class=\"ff6\"><span class=\"ff3\"> </span></span></div><div class=\"t m0 x1 h8 y13e ff3 fs4 fc0 sc0 ls0 ws0\">interamente alla CGU<span class=\"_ _1\"></span> <span class=\"ff6\">Soluzioni softwa<span class=\"_ _30\"></span>r<span class=\"_ _4\"></span>e AIM<span class=\"ff3\"> <span class=\"ff5\">coincide<span class=\"_ _1\"></span>nte con l\u2019entit\u00e0 legal<span class=\"_ _1\"></span>e IDS AirN<span class=\"_ _1\"></span>av. </span></span></span><span class=\"ff6\"><span class=\"ff3\"><span class=\"ff5\"><span class=\"ff3\"> </span></span></span></span></div><div class=\"t m0 x1 h8 y13f ff3 fs4 fc0 sc0 ls0 ws0\">Al <span class=\"_ _34\"></span>31 <span class=\"_ _2a\"></span>dicembre <span class=\"_ _2a\"></span>202<span class=\"_ _4\"></span>3, <span class=\"_ _2a\"></span>in <span class=\"_ _34\"> </span>applicazione <span class=\"_ _2a\"></span>della <span class=\"_ _34\"></span>metod<span class=\"_ _1\"></span>ologia <span class=\"_ _2a\"></span>prevista <span class=\"_ _34\"> </span>dallo <span class=\"_ _2a\"></span>IAS <span class=\"_ _34\"></span>36 <span class=\"_ _2a\"></span><span class=\"ff6\">Impairment <span class=\"_ _34\"> </span>of <span class=\"_ _34\"> </span>as<span class=\"_ _1\"></span>sets<span class=\"ff3\">, <span class=\"_ _34\"> </span>tale<span class=\"_ _2ba\"> </span></span></span><span class=\"ff6\"><span class=\"ff3\"> </span></span></div><div class=\"t m0 x1 h8 y140 ff3 fs4 fc0 sc0 ls0 ws0\">avviamento <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"></span>stata <span class=\"_ _2d\"></span>assogg<span class=\"_ _1\"></span>ettato <span class=\"_ _4\"></span>al <span class=\"_ _2d\"></span>test <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span><span class=\"ff6\">impairmen<span class=\"_ _1\"></span>t, <span class=\"_ _2d\"></span><span class=\"ff3\">effettua<span class=\"_ _1\"></span>to <span class=\"_ _4\"></span>confrontando <span class=\"_ _4\"></span>il <span class=\"_ _2d\"></span>valore <span class=\"_ _4\"></span>recuperabile <span class=\"_ _4\"></span>della<span class=\"_ _2ba\"> </span></span></span><span class=\"ff6\"><span class=\"ff3\"><span class=\"_ _1\"></span> </span></span></div><div class=\"t m0 x1 h8 y141 ff3 fs4 fc0 sc0 ls0 ws0\">CGU <span class=\"_ _30\"></span>con il<span class=\"_ _30\"></span> valore<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _30\"></span>carico <span class=\"_ _1\"></span>delle <span class=\"_ _30\"></span>attivit\u00e0 <span class=\"_ _30\"></span>nette <span class=\"_ _30\"></span>relative <span class=\"_ _30\"></span>a <span class=\"_ _30\"></span>detta unit\u00e0<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>coerentemen<span class=\"_ _1\"></span>te <span class=\"_ _30\"></span>con q<span class=\"_ _1\"></span>uanto <span class=\"_ _30\"></span>previsto <span class=\"_ _30\"></span>dallo<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y142 ff3 fs4 fc0 sc0 ls0 ws0\">IAS  36.  Si  sottolinea  com<span class=\"_ _1\"></span>e<span class=\"ff5\">,  oltre  l\u2019avviamento,</span>  non  sono  state  allocate<span class=\"_ _1\"></span>  alla  CGU  in  questione  at<span class=\"_ _1\"></span>tivit\u00e0<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y143 ff3 fs4 fc0 sc0 ls0 ws0\">immateriali <span class=\"_ _30\"></span>a <span class=\"_ _30\"></span>vita <span class=\"_ _30\"></span>utile <span class=\"_ _30\"></span>indefinita. <span class=\"_ _30\"></span>Nel <span class=\"_ _30\"></span>determinare <span class=\"_ _3e\"></span>il va<span class=\"_ _30\"></span>lo<span class=\"_ _4\"></span>re <span class=\"_ _30\"></span>recuperabile, <span class=\"_ _3e\"></span>si \u00e8 <span class=\"_ _3e\"></span>fa<span class=\"_ _4\"></span><span class=\"ff5\">tto <span class=\"_ _30\"></span>riferimento <span class=\"_ _3e\"></span>al <span class=\"_ _1\"></span>valore <span class=\"_ _30\"></span>d\u2019uso.<span class=\"_ _2ba\"> </span></span><span class=\"ff5\"> </span></div><div class=\"t m0 x1 h8 y85 ff3 fs4 fc0 sc0 ls0 ws0\">Il <span class=\"_ _2d\"></span>tasso <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>attualizzazione <span class=\"_ _2d\"></span>utilizz<span class=\"_ _1\"></span>ato <span class=\"_ _2f\"></span>\u00e8 <span class=\"_ _2f\"></span>il <span class=\"_ _2d\"></span>WACC <span class=\"_ _2d\"></span>pari <span class=\"_ _2f\"></span>al<span class=\"_ _4\"></span> <span class=\"_ _2d\"></span>11,6% <span class=\"_ _2f\"></span>(13,<span class=\"ls17\">32</span>% <span class=\"_ _2f\"></span>nel <span class=\"_ _2d\"></span>2022) <span class=\"_ _2f\"></span>con <span class=\"_ _2d\"></span>un <span class=\"_ _2f\"></span>tasso <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>crescita <span class=\"_ _2d\"></span>dei<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y144 ff3 fs4 fc0 sc0 ls0 ws0\">flussi <span class=\"_ _30\"></span>di cassa <span class=\"_ _3e\"></span>o<span class=\"_ _4\"></span>perativi <span class=\"_ _30\"></span>in <span class=\"_ _1\"></span>termini <span class=\"_ _30\"></span>nominali <span class=\"_ _1\"></span>pari <span class=\"_ _30\"></span>al<span class=\"ff5\">l\u20191,9</span>% <span class=\"_ _30\"></span>(2% nel <span class=\"_ _3e\"></span>2<span class=\"_ _4\"></span>022<span class=\"ls1f\">) <span class=\"_ _30\"></span><span class=\"ls0\">in co<span class=\"_ _1\"></span>erenza <span class=\"_ _30\"></span>con la <span class=\"_ _30\"></span>revisione <span class=\"_ _30\"></span>delle <span class=\"_ _30\"></span>stime<span class=\"_ _2ba\"> </span></span></span><span class=\"ls1f\"><span class=\"ls0\"> </span></span></div><div class=\"t m0 x1 h8 y145 ff3 fs4 fc0 sc0 ls0 ws0\">di crescita di lungo peri<span class=\"_ _1\"></span>odo <span class=\"ff5\">dell\u2019infla<span class=\"_ _1\"></span>zione per l\u2019Italia.<span class=\"ff3\"> </span></span><span class=\"ff5\"><span class=\"ff3\"> </span></span></div><div class=\"t m0 x1 h8 y146 ff5 fs4 fc0 sc0 ls0 ws0\">Il <span class=\"_ _2f\"></span>management <span class=\"_ _2f\"></span>ha <span class=\"_ _2a\"></span>ritenut<span class=\"_ _1\"></span>o <span class=\"_ _2a\"></span>che <span class=\"_ _2f\"></span>per <span class=\"_ _2f\"></span>la <span class=\"_ _2a\"></span>stima <span class=\"_ _2f\"></span>del <span class=\"_ _2f\"></span>valore <span class=\"_ _2f\"></span>recuperabile <span class=\"_ _2f\"></span>si <span class=\"_ _2a\"></span>facesse<span class=\"_ _1\"></span> <span class=\"_ _2f\"></span>riferimento <span class=\"_ _2f\"></span>al <span class=\"_ _2a\"></span>valore <span class=\"_ _2f\"></span>d\u2019uso<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y147 ff3 fs4 fc0 sc0 ls0 ws0\">stimato sulla bas<span class=\"_ _1\"></span>e dei flussi<span class=\"_ _1\"></span> di cassa desumibil<span class=\"_ _1\"></span>i dal piano economi<span class=\"_ _1\"></span>co finanziario 202<span class=\"_ _1\"></span>4-2028 predisposto dalla<span class=\"_ _2ba\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m0 x1 h8 y148 ff3 fs4 fc0 sc0 ls0 ws0\">societ\u00e0 <span class=\"_ _2d\"></span>controllata <span class=\"_ _2d\"></span>ed <span class=\"_ _2f\"></span>approvato <span class=\"_ _2f\"></span>dal <span class=\"_ _2f\"></span>Consiglio <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>Amministrazione <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>IDS <span class=\"_ _2f\"></span>AirNav <span class=\"_ _2f\"></span>in <span class=\"_ _2d\"></span>data <span class=\"_ _2f\"></span><span class=\"ls4\">28</span> <span class=\"_ _2f\"></span>febbraio <span class=\"_ _2d\"></span>2024<span class=\"lse\">,<span class=\"_ _2ba\"> </span></span><span class=\"lse\"> </span></div><div class=\"t m0 x1 h8 y149 ff3 fs4 fc0 sc0 ls0 ws0\">tenendo  c<span class=\"_ _1\"></span>onto  anche <span class=\"_ _33\"> </span>del  budg<span class=\"_ _1\"></span>et  2024<span class=\"ff5\">,  ques<span class=\"_ _30\"></span>t\u2019ultimo  <span class=\"ff3\">approvato<span class=\"_ _1\"></span>  in  da<span class=\"_ _1\"></span>ta  <span class=\"ls4\">14</span> <span class=\"_ _33\"> </span>dicembre <span class=\"_ _33\"> </span>2023,  e  i<span class=\"_ _30\"></span>  dati  di<span class=\"_ _2ba\"> </span></span></span><span class=\"ff5\"><span class=\"ff3\"> </span></span></div><div class=\"t m0 x1 h8 y15e ff3 fs4 fc0 sc0 ls0 ws0\">consuntivo 2023. Il piano evidenzia un tasso di <span class=\"_ _4\"></span>crescita dei ricavi, nel periodo con<span class=\"_ _1\"></span>siderato, pari <span class=\"_ _4\"></span>al 10,7<span class=\"ls25\">% </span>con<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y2e7 ff3 fs4 fc0 sc0 ls0 ws0\">una marginalit\u00e0 opera<span class=\"_ _30\"></span>tiv<span class=\"_ _4\"></span>a a fine pian<span class=\"_ _1\"></span>o pari a circa <span class=\"lsa\">il <span class=\"ls4\">29,<span class=\"_ _30\"></span><span class=\"ls0\">4<span class=\"_ _4\"></span>%. </span></span></span><span class=\"lsa\"><span class=\"ls4\"><span class=\"ls0\"> </span></span></span></div></div>I <span class=\"_ _2d\"></span>presupposti <span class=\"_ _2d\"></span>su <span class=\"_ _2d\"></span>cui <span class=\"_ _2d\"></span>la <span class=\"_ _2d\"></span>societ\u00e0 <span class=\"_ _2d\"></span>ha <span class=\"_ _2d\"></span>basato <span class=\"_ _2d\"></span>l\u2019elab<span class=\"_ _1\"></span>orazione <span class=\"_ _2d\"></span>del <span class=\"_ _2d\"></span>piano <span class=\"_ _2d\"></span>economico<span class=\"ff3\">-finanziario, <span class=\"_ _2d\"></span>sono <span class=\"_ _2d\"></span>ricondu<span class=\"_ _1\"></span>cibili<span class=\"_ _2ba\"> </span></span>alla <span class=\"_ _34\"> </span>c<span class=\"_ _4\"></span>onoscenza <span class=\"_ _34\"> </span>del <span class=\"_ _34\"> </span>mercato <span class=\"_ _33\"> </span>di<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>riferi<span class=\"_ _1\"></span>mento <span class=\"_ _34\"> </span>e <span class=\"_ _33\"> </span>alle <span class=\"_ _34\"> </span>informazioni <span class=\"_ _34\"> </span>ricevute <span class=\"_ _34\"> </span>dalla <span class=\"_ _34\"> </span>struttura <span class=\"_ _34\"> </span>commerciale <span class=\"_ _33\"> </span>del<span class=\"_ _2ba\"> </span>Gruppo. <span class=\"_ _29\"> </span>Ad <span class=\"_ _37\"> </span>esito <span class=\"_ _29\"> </span>del <span class=\"_ _29\"> </span>test, <span class=\"_ _29\"> </span>risulta <span class=\"_ _29\"> </span>un <span class=\"_ _37\"> </span>valo<span class=\"_ _4\"></span>re <span class=\"_ _37\"> </span>recuperabile <span class=\"_ _29\"> </span>superiore <span class=\"_ _29\"> </span>al <span class=\"_ _37\"> </span>valore <span class=\"_ _29\"> </span>contabile <span class=\"_ _29\"> </span>della <span class=\"_ _37\"> </span>CGU <span class=\"_ _29\"> </span>e,<span class=\"_ _2ba\"> </span>conseguentement<span class=\"_ _1\"></span>e, <span class=\"_ _d6\"> </span>non <span class=\"_ _d5\"> </span>sono <span class=\"_ _d6\"> </span>state <span class=\"_ _d6\"> </span>contabilizzate <span class=\"_ _d6\"> </span>perdite <span class=\"_ _d6\"> </span>d<span class=\"_ _4\"></span>i <span class=\"_ _d6\"> </span>v<span class=\"_ _4\"></span>alore. <span class=\"_ _d6\"> </span>Il <span class=\"_ _d6\"> </span>valore <span class=\"_ _d5\"> </span>recuperabile <span class=\"_ _d6\"> </span>ai <span class=\"_ _d6\"> </span>fini<span class=\"_ _2ba\"> </span>dell\u2019<span class=\"ff6\">impairment<span class=\"_ _1\"></span> <span class=\"_ _73\"> </span>test<span class=\"ff3\"> <span class=\"_ _3c\"> </span>esprime <span class=\"_ _73\"> </span>un <span class=\"_ _73\"> </span>plusvalor<span class=\"_ _1\"></span>e <span class=\"_ _73\"> </span>(<span class=\"ff6\">headroom</span>) <span class=\"_ _73\"> </span>rispetto<span class=\"_ _1\"></span> <span class=\"_ _73\"> </span>ai <span class=\"_ _3c\"> </span>co<span class=\"_ _4\"></span>rrispon<span class=\"_ _1\"></span>denti <span class=\"_ _73\"> </span>valori <span class=\"_ _3c\"> </span>di <span class=\"_ _73\"> </span>libro <span class=\"_ _73\"> </span>di<span class=\"_ _2ba\"> </span></span></span>ammontare pari a<span class=\"_ _1\"></span> circa 5,4 milioni di euro.<span class=\"_ _30\"></span>  Ai <span class=\"_ _30\"></span>fini d<span class=\"_ _1\"></span>ell\u2019analisi <span class=\"_ _30\"></span>di sensitiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _30\"></span>\u00e8 stato <span class=\"_ _30\"></span>ipotizzato <span class=\"_ _30\"></span>un <span class=\"_ _1\"></span>incremento <span class=\"_ _1\"></span>del <span class=\"_ _30\"></span>WACC <span class=\"_ _1\"></span>dello <span class=\"_ _30\"></span>0,5% <span class=\"_ _1\"></span>e, <span class=\"_ _30\"></span>mantenendo <span class=\"_ _1\"></span>un <span class=\"_ _30\"></span>tasso<span class=\"_ _2ba\"> </span>di crescita<span class=\"_ _1\"></span> sempre <span class=\"_ _30\"></span>pari al<span class=\"ff5\">l\u20191,9%, l\u2019headro<span class=\"_ _1\"></span>om <span class=\"ff3\">continua <span class=\"_ _1\"></span>ad esser<span class=\"_ _1\"></span>e positiv<span class=\"_ _1\"></span>o per u<span class=\"_ _1\"></span>n ammon<span class=\"_ _1\"></span>tare pari <span class=\"_ _30\"></span>a 2,5 milioni<span class=\"_ _2ba\"> </span></span></span>di <span class=\"_ _2a\"></span>euro. <span class=\"_ _2a\"></span>Assumendo<span class=\"_ _1\"></span> <span class=\"_ _2a\"></span>un <span class=\"_ _2a\"></span>tasso <span class=\"_ _2f\"></span>di <span class=\"_ _2a\"></span>crescita <span class=\"_ _2a\"></span>nullo <span class=\"_ _2a\"></span>in <span class=\"_ _2a\"></span>ipotesi <span class=\"_ _2f\"></span>di <span class=\"_ _2a\"></span>invarianza <span class=\"_ _2a\"></span>del <span class=\"_ _2f\"></span>WACC <span class=\"_ _34\"> </span>la <span class=\"_ _2f\"></span>m<span class=\"_ _4\"></span>isura <span class=\"_ _2f\"></span>dell<span class=\"_ _4\"></span><span class=\"ff5\">\u2019<span class=\"ff6\">headroom<span class=\"_ _2ba\"> </span></span></span>sarebbe negativa p<span class=\"_ _1\"></span>er 1,5 milioni di eur<span class=\"_ _1\"></span>o.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-655": {
   "value": "8.<span class=\"ffb ls0\"> <span class=\"_ _42\"> </span><span class=\"ff3\">Attivit\u00e0 Immateriali<span class=\"_ _2ba\"> </span></span></span>Le  attivit\u00e0 <span class=\"_ _37\"> </span>immateriali  am<span class=\"_ _1\"></span>montano  al <span class=\"_ _37\"> </span>31  dicembre  202<span class=\"_ _4\"></span>3 <span class=\"_ _37\"> </span>a  190.<span class=\"ls4\">29</span>7  migliaia  di  euro <span class=\"_ _37\"> </span>ed  hanno <span class=\"_ _37\"> </span>subito<span class=\"_ _2ba\"> </span>nell\u2019esercizio le segu<span class=\"_ _1\"></span>enti variazioni: Le <span class=\"_ _2d\"></span>attivit\u00e0 <span class=\"_ _2d\"></span><span class=\"lsa\">im</span><span class=\"ff5\">materiali <span class=\"_ _2d\"></span>registrano <span class=\"_ _2d\"></span>nell\u2019esercizio <span class=\"_ _2d\"></span>una <span class=\"_ _2d\"></span>variazione <span class=\"_ _2d\"></span>netta <span class=\"_ _2f\"></span></span>positiva <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>9.879 <span class=\"_ _2d\"></span>migliaia <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>euro <span class=\"_ _2f\"></span>per <span class=\"_ _2d\"></span>i<span class=\"_ _2ba\"> </span>seguenti eventi: \u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff5\">gli <span class=\"_ _4\"></span>ammortamenti <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>comp<span class=\"_ _1\"></span>etenza <span class=\"_ _2d\"></span>dell\u2019<span class=\"_ _1\"></span>esercizio <span class=\"_ _4\"></span>che <span class=\"_ _2d\"></span>a<span class=\"_ _1\"></span>mmontano <span class=\"_ _4\"></span>a <span class=\"_ _2d\"></span>1<span class=\"ff3\">7.771 <span class=\"_ _4\"></span>migliaia <span class=\"_ _2d\"></span>di <span class=\"_ _4\"></span>euro <span class=\"_ _4\"></span>(13.9<span class=\"ls17\">16<span class=\"_ _4\"></span></span> <span class=\"_ _2d\"></span>al <span class=\"_ _4\"></span>31<span class=\"_ _2ba\"> </span></span></span></span>dicembre 2022<span class=\"ls3c\">);<span class=\"_ _2ba\"> </span></span>\u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff3\">gli <span class=\"_ _4\"></span>incrementi <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>comples<span class=\"_ _1\"></span>sivi <span class=\"_ _2d\"></span><span class=\"ls17\">49</span>.238 migliaia <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>euro, <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>cui <span class=\"ls17\">22<span class=\"_ _4\"></span></span>.588 <span class=\"_ _4\"></span>migliaia <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>euro <span class=\"_ _4\"></span>riferiti <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>progetti di<span class=\"_ _2ba\"> </span></span></span>investimento <span class=\"_ _30\"></span>ultimati nel<span class=\"_ _1\"></span> corso <span class=\"_ _1\"></span>dell\u2019eserciz<span class=\"_ _1\"></span>io ed<span class=\"_ _1\"></span> entrati <span class=\"_ _1\"></span>in uso<span class=\"_ _1\"></span> <span class=\"ff3 ls16\">e <span class=\"ls0\">riguardanti p<span class=\"_ _1\"></span>rincipalment<span class=\"_ _1\"></span>e: i) <span class=\"_ _1\"></span>il soft<span class=\"_ _1\"></span>ware<span class=\"_ _2ba\"> </span></span></span>per <span class=\"_ _33\"> </span>siste<span class=\"_ _1\"></span>mi <span class=\"_ _33\"> </span>gestionali<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>quali <span class=\"_ _34\"> </span>quelli <span class=\"_ _33\"> </span>riferiti<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>ad <span class=\"_ _34\"> </span>applicazioni <span class=\"_ _33\"> </span>del <span class=\"_ _34\"> </span>sistema <span class=\"_ _33\"> </span>di <span class=\"_ _34\"> </span>gestione <span class=\"_ _33\"> </span>del <span class=\"_ _34\"> </span>personale <span class=\"_ _33\"> </span>ed <span class=\"_ _34\"> </span>a<span class=\"_ _2ba\"> </span>software <span class=\"_ _3f\"> </span>basati <span class=\"_ _3f\"> </span>su <span class=\"_ _3f\"> </span>una <span class=\"_ _3c\"> </span>tecnol<span class=\"_ _1\"></span>ogia <span class=\"_ _3f\"> </span>di <span class=\"_ _3c\"> </span>virtualizzazio<span class=\"_ _1\"></span>ne <span class=\"_ _3f\"> </span>VMware; <span class=\"_ _3c\"> </span>ii) <span class=\"_ _3f\"> </span>alcune <span class=\"_ _3f\"> </span>funzionalit\u00e0 <span class=\"_ _3f\"> </span>della <span class=\"_ _3f\"> </span>suite<span class=\"_ _2ba\"> </span>Aeronautical Information<span class=\"_ _1\"></span> Management<span class=\"ff3\"> (AIM<span class=\"ls1f\">) <span class=\"_ _1\"></span><span class=\"ls0\">e degli sviluppi app<span class=\"_ _1\"></span>ortati ai prodotti softwar<span class=\"_ _1\"></span>e Local Traffic<span class=\"_ _2ba\"> </span></span></span></span>Load <span class=\"_ _2a\"></span>Management <span class=\"_ _2f\"></span>Too<span class=\"_ _4\"></span>l <span class=\"_ _2a\"></span>(LTLMT) <span class=\"_ _2a\"></span>ed <span class=\"_ _2a\"></span><span class=\"ff6 ls3\">Flight<span class=\"ls0\"> <span class=\"_ _2a\"></span>Procedure <span class=\"_ _2a\"></span>Design <span class=\"_ _2a\"></span>and <span class=\"_ _2a\"></span>Airspace <span class=\"_ _2f\"></span>Management</span></span> <span class=\"_ _2a\"></span>(FPDAM)<span class=\"lsf\">; <span class=\"_ _2a\"></span></span>iii)<span class=\"_ _2ba\"> </span>all\u2019integrazione e c<span class=\"ff3\">ustomiz<span class=\"_ _1\"></span>zazione del nuovo ERP <span class=\"_ _4\"></span>in cloud <span class=\"_ _4\"></span>per una societ\u00e0 del Gruppo<span class=\"lsf\">; </span>iv) <span class=\"_ _4\"></span>al programma<span class=\"_ _2ba\"> </span></span>di Info<span class=\"ff5\">rmation <span class=\"_ _4\"></span>Technology connesso all\u2019aggiornament<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span><span class=\"ff3\">del parco applicativo Digital in <span class=\"_ _4\"></span>termini <span class=\"_ _4\"></span>di portali<span class=\"_ _2ba\"> </span></span></span>ed applicazioni web.<span class=\"_ _1\"></span> La <span class=\"_ _33\"> </span>restante <span class=\"_ _33\"> </span>parte<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>degli <span class=\"_ _33\"> </span>incrementi <span class=\"_ _33\"> </span>per <span class=\"_ _33\"> </span>26.6<span class=\"_ _1\"></span>50 <span class=\"_ _33\"> </span>migliaia <span class=\"_ _33\"> </span>di <span class=\"_ _33\"> </span>euro <span class=\"_ _33\"> </span>si <span class=\"_ _33\"> </span>riferis<span class=\"_ _1\"></span>cono <span class=\"_ _34\"> </span>ai  prog<span class=\"_ _1\"></span>etti <span class=\"_ _33\"> </span>in <span class=\"_ _33\"> </span>corso <span class=\"_ _33\"> </span>di<span class=\"_ _2ba\"> </span>realizzazione, <span class=\"_ _2d\"></span><span class=\"ff5\">tra <span class=\"_ _2a\"></span>cui <span class=\"_ _2f\"></span>l\u2019ERP <span class=\"_ _2f\"></span></span>in <span class=\"_ _2f\"></span>c<span class=\"_ _4\"></span>loud <span class=\"_ _2f\"></span>che <span class=\"_ _2f\"></span>interessa <span class=\"_ _2f\"></span>tutte <span class=\"_ _2f\"></span>le <span class=\"_ _2f\"></span>societ\u00e0 <span class=\"_ _2f\"></span>del <span class=\"_ _2f\"></span>Gruppo<span class=\"_ _4\"></span> <span class=\"_ _2f\"></span><span class=\"ff5\">e <span class=\"_ _2a\"></span>l\u2019ammod<span class=\"_ _1\"></span>ernamento <span class=\"_ _2f\"></span>di<span class=\"_ _2ba\"> </span></span>alcuni siste<span class=\"_ _1\"></span>mi gesti<span class=\"_ _1\"></span>onali, la <span class=\"_ _30\"></span>prosecuzione dell<span class=\"_ _1\"></span>e a<span class=\"ff5\">ttivit\u00e0 <span class=\"_ _30\"></span>di sviluppo sof<span class=\"_ _1\"></span>tware per<span class=\"_ _1\"></span> l\u2019inn<span class=\"_ _1\"></span>ovazione tecnol<span class=\"_ _1\"></span>ogica<span class=\"_ _2ba\"> </span></span>dei <span class=\"_ _2d\"></span>prodotti <span class=\"_ _2d\"></span>AIM <span class=\"_ _2d\"></span>Portal <span class=\"_ _2d\"></span>tra <span class=\"_ _2d\"></span>cui <span class=\"_ _2d\"></span>si <span class=\"_ _2d\"></span>ev<span class=\"_ _4\"></span>idenziano <span class=\"_ _2d\"></span>gli <span class=\"_ _2d\"></span>sviluppi <span class=\"_ _2d\"></span>custom <span class=\"_ _2d\"></span>della <span class=\"_ _2d\"></span>progettualit\u00e0 <span class=\"_ _2d\"></span><span class=\"ff5\">SaaS <span class=\"_ _2d\"></span>\u201c</span>OnAir<span class=\"ff5\">\u201d, <span class=\"_ _2d\"></span>e <span class=\"_ _2d\"></span>lo<span class=\"_ _2ba\"> </span></span>sviluppo  e <span class=\"_ _37\"> </span>re-engineering<span class=\"_ _30\"></span> <span class=\"_ _37\"> </span>di  altri <span class=\"_ _37\"> </span>prodotti<span class=\"lsf\">;  </span>le  implementazioni  sulla <span class=\"_ _37\"> </span>piattaforma  Unmanned  Aerial<span class=\"_ _2ba\"> </span>Vehicles <span class=\"_ _1\"></span>Traffic Manage<span class=\"_ _1\"></span>ment (UTM). <span class=\"_ _30\"></span>La Societ\u00e0 ha<span class=\"_ _30\"></span> verificato alla d<span class=\"_ _1\"></span>ata di <span class=\"_ _1\"></span>riferimento <span class=\"_ _1\"></span>del bil<span class=\"_ _1\"></span>ancio che<span class=\"_ _1\"></span> tale<span class=\"_ _2ba\"> </span>voce non abbia subit<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> una riduzione di val<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>re;<span class=\"ffd fs8\"> </span>\u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff3\">i <span class=\"_ _3f\"> </span>decrementi <span class=\"_ _3c\"> </span>delle <span class=\"_ _3f\"> </span>attivit\u00e0 <span class=\"_ _3c\"> </span>immateriali <span class=\"_ _3f\"> </span>per <span class=\"_ _3f\"> </span>r<span class=\"_ _4\"></span>iclassifiche <span class=\"_ _3f\"> </span>per <span class=\"_ _3c\"> </span>21.588 <span class=\"_ _3f\"> </span>migliaia <span class=\"_ _3c\"> </span>di <span class=\"_ _3f\"> </span>euro <span class=\"_ _3c\"> </span>sono <span class=\"_ _3c\"> </span>riferiti<span class=\"_ _2ba\"> </span></span></span>principalmente <span class=\"_ _1\"></span>ai prog<span class=\"_ _1\"></span>etti d<span class=\"_ _1\"></span>i investimen<span class=\"_ _1\"></span>to ultimati <span class=\"ff5\">n<span class=\"_ _1\"></span>ell\u2019esercizio <span class=\"ff3\">ed <span class=\"_ _30\"></span>entrati in <span class=\"_ _1\"></span>uso a <span class=\"_ _1\"></span>voce propria al <span class=\"_ _30\"></span>netto<span class=\"_ _2ba\"> </span></span></span>di importi riclassifi<span class=\"_ _1\"></span>cati nell\u2019ambit<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> delle attivit\u00e0<span class=\"_ _1\"></span> materiali.<span class=\"ff3\"> </span>La voce avviamento ammon<span class=\"_ _1\"></span>ta a complessivi 93.472 migli<span class=\"_ _1\"></span>aia di euro e si <span class=\"_ _4\"></span>riferisce per 66.486 migliaia<span class=\"_ _1\"></span> di euro,<span class=\"_ _2ba\"> </span>al <span class=\"_ _30\"></span>maggior <span class=\"_ _30\"></span>valore <span class=\"_ _3e\"></span>di <span class=\"_ _1\"></span>acquisizione <span class=\"_ _3e\"></span>della <span class=\"_ _30\"></span>Controllata <span class=\"_ _30\"></span>Techno <span class=\"_ _30\"></span>Sky <span class=\"_ _30\"></span>S.r.l. <span class=\"_ _30\"></span>rispetto <span class=\"_ _30\"></span>alle <span class=\"_ _30\"></span>attivit\u00e0 <span class=\"_ _30\"></span>nett<span class=\"_ _1\"></span>e <span class=\"_ _30\"></span>espresse <span class=\"_ _30\"></span>a <span class=\"_ _30\"></span>valori<span class=\"_ _2ba\"> </span>correnti, <span class=\"_ _2a\"></span>ed <span class=\"_ _2a\"></span>\u00e8 <span class=\"_ _2a\"></span>rappresentativ<span class=\"_ _1\"></span>o <span class=\"_ _2a\"></span>dei <span class=\"_ _2a\"></span>benefici <span class=\"_ _2a\"></span>economici <span class=\"_ _2a\"></span>futuri. <span class=\"_ _2f\"></span>Tale <span class=\"_ _34\"></span>valor<span class=\"_ _1\"></span>e <span class=\"_ _2a\"></span>\u00e8 <span class=\"_ _2a\"></span>allocato <span class=\"_ _2a\"></span>interamente <span class=\"_ _2a\"></span>alla <span class=\"_ _2a\"></span>CGU<span class=\"_ _2ba\"> </span>Servizi di man<span class=\"_ _1\"></span>utenzione<span class=\"ff5\">, c<span class=\"_ _1\"></span>oincidente con <span class=\"_ _1\"></span>l\u2019entit\u00e0 legal<span class=\"_ _30\"></span>e Techno Sky S.r<span class=\"ff3\">.l. <span class=\"_ _1\"></span>Al 31 dic<span class=\"_ _1\"></span>embre 2023 in <span class=\"_ _1\"></span>applicazione<span class=\"_ _2ba\"> </span></span></span>Di<span class=\"_ _1\"></span>r<span class=\"_ _4\"></span>itt<span class=\"_ _2d\"></span>i<span class=\"_ _1\"></span> di<span class=\"_ _2ba\"> </span>bre<span class=\"_ _2d\"></span>vet<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>o ind.<span class=\"_ _1\"></span>le<span class=\"_ _2ba\"> </span>e<span class=\"_ _4\"></span> di ut<span class=\"_ _4\"></span>.<span class=\"_ _30\"></span>ne<span class=\"_ _2ba\"> </span>ope<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> ingegno<span class=\"_ _2ba\"> </span>Altr<span class=\"_ _4\"></span>e<span class=\"_ _2d\"></span> a<span class=\"_ _30\"></span>t<span class=\"_ _4\"></span>t<span class=\"_ _2d\"></span>iv<span class=\"_ _30\"></span>it<span class=\"_ _4\"></span>\u00e0<span class=\"_ _2ba\"> </span>imm<span class=\"_ _4\"></span>ate<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>ia<span class=\"_ _1\"></span>li<span class=\"_ _2ba\"> </span>At<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>ivit\u00e0<span class=\"_ _2ba\"> </span>imm<span class=\"_ _4\"></span>ate<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>ia<span class=\"_ _1\"></span>li i<span class=\"_ _30\"></span>n<span class=\"_ _2ba\"> </span>c<span class=\"_ _1\"></span>or<span class=\"_ _4\"></span>soAvvi<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>m<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>nt<span class=\"_ _4\"></span>o<span class=\"_ _c\"> </span>Total<span class=\"_ _30\"></span>e<span class=\"_ _2ba\"> </span>Cos<span class=\"_ _2d\"></span>to s<span class=\"_ _2d\"></span>t<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span>c<span class=\"_ _4\"></span>o<span class=\"_ _1b1\"> </span>2<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>.9<span class=\"_ _4\"></span>76<span class=\"_ _d9\"> </span>1<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>.33<span class=\"_ _4\"></span>3<span class=\"_ _1b\"> </span>5<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>.95<span class=\"_ _4\"></span>4<span class=\"_ _d9\"> </span>9<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>.47<span class=\"_ _4\"></span>2<span class=\"_ _2\"> </span>3<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>.73<span class=\"_ _4\"></span>5<span class=\"_ _2ba\"> </span>A<span class=\"_ _30\"></span>mm<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>ta<span class=\"_ _4\"></span>me<span class=\"_ _30\"></span>nto a<span class=\"_ _4\"></span>c<span class=\"_ _2d\"></span>cu<span class=\"_ _4\"></span>mul<span class=\"_ _2d\"></span>a<span class=\"_ _4\"></span>to<span class=\"_ _1b9\"> </span>(1<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>.30<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>)<span class=\"_ _10c\"> </span>(6<span class=\"_ _4\"></span>.01<span class=\"_ _4\"></span>7<span class=\"_ _4\"></span>)<span class=\"_ _9b\"> </span>0<span class=\"_ _10f\"> </span>0<span class=\"_ _96\"> </span>(18<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>.3<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>7<span class=\"_ _4\"></span>)<span class=\"_ _2ba\"> </span>Valore<span class=\"_ _4\"></span> r<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>siduo a<span class=\"_ _30\"></span>l 31<span class=\"_ _4\"></span>.12<span class=\"_ _4\"></span>.20<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>2<span class=\"_ _16c\"> </span>2<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>.67<span class=\"_ _4\"></span>6<span class=\"_ _b8\"> </span>6<span class=\"_ _4\"></span>.<span class=\"_ _1\"></span>3<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>6<span class=\"_ _1b\"> </span>5<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>.95<span class=\"_ _4\"></span>4<span class=\"_ _1b\"> </span>9<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>.47<span class=\"_ _4\"></span>2<span class=\"_ _2\"> </span>18<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>.41<span class=\"_ _4\"></span>8<span class=\"_ _2ba\"> </span>I<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>em<span class=\"_ _30\"></span>ent<span class=\"_ _30\"></span>i<span class=\"_ _28\"> </span>22<span class=\"_ _4\"></span>.58<span class=\"_ _4\"></span>8<span class=\"_ _9b\"> </span>0<span class=\"_ _1b\"> </span>26<span class=\"_ _4\"></span>.6<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>0<span class=\"_ _9b\"> </span>0<span class=\"_ _1b\"> </span>49<span class=\"_ _4\"></span>.23<span class=\"_ _4\"></span>8<span class=\"_ _2ba\"> </span>A<span class=\"_ _30\"></span>l<span class=\"_ _2d\"></span>i<span class=\"_ _2f\"></span>e<span class=\"_ _30\"></span>n<span class=\"_ _4\"></span>a<span class=\"_ _2d\"></span>zi<span class=\"_ _2d\"></span>oni<span class=\"_ _2d\"></span> <span class=\"_ _fd\"> </span>0<span class=\"_ _10f\"> </span>0<span class=\"_ _9b\"> </span>0<span class=\"_ _9b\"> </span>0<span class=\"_ _10f\"> </span>0<span class=\"_ _2ba\"> </span>Ri<span class=\"_ _2d\"></span>c<span class=\"_ _4\"></span>l<span class=\"_ _2d\"></span>a<span class=\"_ _2d\"></span>s<span class=\"_ _2d\"></span>s<span class=\"_ _4\"></span>i<span class=\"_ _2f\"></span>fi<span class=\"_ _2d\"></span>c<span class=\"_ _4\"></span>he<span class=\"_ _8c\"> </span>0<span class=\"_ _9b\"> </span>0<span class=\"_ _137\"> </span>(2<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>.58<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>)<span class=\"_ _9b\"> </span>0<span class=\"_ _a1\"> </span>(21<span class=\"_ _4\"></span>.58<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>)<span class=\"_ _2ba\"> </span>A<span class=\"_ _30\"></span>mm<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>ta<span class=\"_ _4\"></span>me<span class=\"_ _30\"></span>nti<span class=\"_ _1ba\"> </span>(1<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>.76<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>)<span class=\"_ _10c\"> </span>(1<span class=\"_ _4\"></span>.00<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>)<span class=\"_ _9b\"> </span>0<span class=\"_ _10f\"> </span>0<span class=\"_ _a1\"> </span>(1<span class=\"_ _4\"></span>7<span class=\"_ _4\"></span>.77<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>)<span class=\"_ _2ba\"> </span>T<span class=\"_ _1\"></span>ot<span class=\"_ _4\"></span>al<span class=\"_ _30\"></span>e<span class=\"_ _4\"></span> varia<span class=\"_ _30\"></span>zioni<span class=\"_ _143\"> </span>5<span class=\"_ _4\"></span>.<span class=\"_ _1\"></span>8<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>6<span class=\"_ _10c\"> </span>(1<span class=\"_ _4\"></span>.00<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>)<span class=\"_ _c6\"> </span>5<span class=\"_ _4\"></span>.06<span class=\"_ _4\"></span>2<span class=\"_ _9b\"> </span>0<span class=\"_ _6\"> </span>9<span class=\"_ _4\"></span>.87<span class=\"_ _4\"></span>9<span class=\"_ _2ba\"> </span>Cos<span class=\"_ _2d\"></span>to s<span class=\"_ _2d\"></span>t<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span>c<span class=\"_ _4\"></span>o<span class=\"_ _1b1\"> </span>2<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>.5<span class=\"_ _4\"></span>64<span class=\"_ _d9\"> </span>1<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>.33<span class=\"_ _4\"></span>3<span class=\"_ _1b\"> </span>6<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>.01<span class=\"_ _4\"></span>6<span class=\"_ _d9\"> </span>9<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>.47<span class=\"_ _4\"></span>2<span class=\"_ _2\"> </span>3<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>7<span class=\"_ _4\"></span>.38<span class=\"_ _4\"></span>5<span class=\"_ _2ba\"> </span>A<span class=\"_ _30\"></span>mm<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>ta<span class=\"_ _4\"></span>me<span class=\"_ _30\"></span>nto a<span class=\"_ _4\"></span>c<span class=\"_ _2d\"></span>cu<span class=\"_ _4\"></span>mul<span class=\"_ _2d\"></span>a<span class=\"_ _4\"></span>to<span class=\"_ _1b9\"> </span>(2<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>.06<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>)<span class=\"_ _10c\"> </span>(7<span class=\"_ _4\"></span>.02<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>)<span class=\"_ _9b\"> </span>0<span class=\"_ _10f\"> </span>0<span class=\"_ _96\"> </span>(20<span class=\"_ _4\"></span>7<span class=\"_ _4\"></span>.0<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>)<span class=\"_ _2ba\"> </span>Valore<span class=\"_ _4\"></span> r<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>siduo a<span class=\"_ _30\"></span>l 31<span class=\"_ _4\"></span>.12<span class=\"_ _4\"></span>.20<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>3<span class=\"_ _16c\"> </span>2<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>.50<span class=\"_ _4\"></span>2<span class=\"_ _b8\"> </span>5<span class=\"_ _4\"></span>.<span class=\"_ _1\"></span>3<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>7<span class=\"_ _1b\"> </span>6<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>.01<span class=\"_ _4\"></span>6<span class=\"_ _1b\"> </span>9<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>.47<span class=\"_ _4\"></span>2<span class=\"_ _2\"> </span>19<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>.29<span class=\"_ _4\"></span>7<span class=\"_ _2ba\"> </span>(m<span class=\"_ _2d\"></span>igliai<span class=\"_ _4\"></span>a di <span class=\"_ _4\"></span>euro)<span class=\"_ _2ba\"> </span>della metodologia<span class=\"_ _1\"></span> prevista dallo IAS 36 <span class=\"_ _4\"></span><span class=\"ff6\">Impairment of<span class=\"_ _1\"></span> assets<span class=\"ff3\">, tale avviamento \u00e8 stata assoggettato<span class=\"_ _1\"></span> al test di<span class=\"_ _2ba\"> </span></span></span>impairment, <span class=\"_ _2f\"></span><span class=\"ff3\">effettuato <span class=\"_ _2f\"></span>confrontando <span class=\"_ _2a\"></span>il <span class=\"_ _2a\"></span>valore <span class=\"_ _2f\"></span>recuperabile <span class=\"_ _2f\"></span>della <span class=\"_ _2a\"></span>CGU <span class=\"_ _2f\"></span>con <span class=\"_ _2a\"></span>il <span class=\"_ _2a\"></span>valore <span class=\"_ _2f\"></span>di <span class=\"_ _2a\"></span>carico <span class=\"_ _2a\"></span>delle <span class=\"_ _2f\"></span>attivit\u00e0<span class=\"_ _2ba\"> </span></span>nette <span class=\"_ _2d\"></span>relative<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>a <span class=\"_ _4\"></span>detta <span class=\"_ _2d\"></span>unit\u00e0, <span class=\"_ _2d\"></span>coeren<span class=\"_ _1\"></span>temente <span class=\"_ _2d\"></span>con <span class=\"_ _4\"></span>quanto <span class=\"_ _2d\"></span>previs<span class=\"_ _1\"></span>to <span class=\"_ _2d\"></span>dallo <span class=\"_ _4\"></span>IAS <span class=\"_ _2d\"></span>36. <span class=\"_ _2d\"></span>Si <span class=\"_ _4\"></span>sottolinea <span class=\"_ _2d\"></span>come <span class=\"_ _4\"></span>non <span class=\"_ _2d\"></span>sono<span class=\"_ _2ba\"> </span>state <span class=\"_ _2a\"></span>allocate <span class=\"_ _2a\"></span>alla <span class=\"_ _34\"> </span>CGU <span class=\"_ _2a\"></span>in <span class=\"_ _2a\"></span>questione, <span class=\"_ _2a\"></span>attivit\u00e0 <span class=\"_ _34\"></span>im<span class=\"_ _1\"></span>materiali <span class=\"_ _2a\"></span>a <span class=\"_ _34\"></span>vita <span class=\"_ _2a\"></span>utile <span class=\"_ _2a\"></span>indefinita. <span class=\"_ _2a\"></span>Nel <span class=\"_ _2a\"></span>determinare <span class=\"_ _2a\"></span>il <span class=\"_ _34\"></span>valore<span class=\"_ _2ba\"> </span>recuperabile, <span class=\"_ _30\"></span>si <span class=\"_ _30\"></span>\u00e8 <span class=\"_ _30\"></span>fatto <span class=\"_ _30\"></span>riferimento <span class=\"_ _30\"></span>al <span class=\"_ _30\"></span>valore <span class=\"_ _30\"></span>d\u2019uso. <span class=\"_ _30\"></span>Il <span class=\"_ _30\"></span>tasso <span class=\"_ _30\"></span>di <span class=\"_ _1\"></span>attualizzaz<span class=\"_ _1\"></span>i<span class=\"ff3\">one <span class=\"_ _1\"></span>utilizzato <span class=\"_ _30\"></span>\u00e8 <span class=\"_ _30\"></span>il <span class=\"_ _30\"></span>WACC <span class=\"_ _1\"></span>pari <span class=\"_ _30\"></span>al<span class=\"ff5\">l\u20198</span>,<span class=\"ls4\">17<span class=\"_ _1\"></span><span class=\"ls1b\">%<span class=\"_ _2ba\"> </span></span></span></span>(8,64% nel 2022) costruito con la metod<span class=\"_ _1\"></span>ologia <span class=\"ff6\">unconditional</span> con un free risk pari alla media del rendimento<span class=\"_ _2ba\"> </span>a 1 <span class=\"_ _4\"></span>anno dei titoli <span class=\"_ _4\"></span>di Stato <span class=\"_ _4\"></span>italiani con scadenza a 10<span class=\"_ _4\"></span> anni un beta <span class=\"_ _4\"></span>medio <span class=\"_ _4\"></span>desunto da societ\u00e0 comparabili, ed<span class=\"_ _2ba\"> </span>il <span class=\"_ _1\"></span><span class=\"ls0\">market <span class=\"_ _30\"></span>risk p<span class=\"_ _1\"></span>remium <span class=\"_ _30\"></span>del <span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>ercato <span class=\"_ _30\"></span>maturo. <span class=\"_ _1\"></span>Il <span class=\"_ _30\"></span>tasso d<span class=\"_ _1\"></span>i <span class=\"_ _30\"></span>crescita <span class=\"_ _1\"></span>dei <span class=\"_ _30\"></span>flussi di <span class=\"_ _30\"></span>cassa <span class=\"_ _30\"></span>operativi <span class=\"_ _30\"></span>in <span class=\"_ _1\"></span>termini <span class=\"_ _30\"></span>nominali,<span class=\"_ _2ba\"> </span></span>post previsi<span class=\"_ _1\"></span>one del<span class=\"_ _1\"></span> periodo<span class=\"_ _1\"></span> esplicito,<span class=\"_ _1\"></span> <span class=\"ls16\">\u00e8 </span>pari al<span class=\"ff5\">l\u2019<span class=\"_ _1\"></span>1,9<span class=\"ff3 ls1b\">% (<span class=\"ls0\">2% nel <span class=\"_ _1\"></span>2022), in<span class=\"_ _1\"></span> coerenz<span class=\"_ _1\"></span>a con<span class=\"_ _1\"></span> la re<span class=\"_ _1\"></span>visione d<span class=\"_ _1\"></span>elle sti<span class=\"_ _1\"></span>me di<span class=\"_ _2ba\"> </span></span></span></span>crescita di lungo peri<span class=\"_ _1\"></span>odo <span class=\"ff5\">dell\u2019inflaz<span class=\"_ _1\"></span>ione per l\u2019Italia. </span>Il <span class=\"_ _2f\"></span>management <span class=\"_ _2f\"></span>ha <span class=\"_ _2a\"></span>ritenut<span class=\"_ _1\"></span>o <span class=\"_ _2a\"></span>che <span class=\"_ _2f\"></span>per <span class=\"_ _2f\"></span>la <span class=\"_ _2a\"></span>stima <span class=\"_ _2f\"></span>del <span class=\"_ _2f\"></span>valore <span class=\"_ _2f\"></span>recuperabile <span class=\"_ _2f\"></span>si <span class=\"_ _2a\"></span>facesse<span class=\"_ _1\"></span> <span class=\"_ _2f\"></span>riferimento <span class=\"_ _2f\"></span>al <span class=\"_ _2a\"></span>valore <span class=\"_ _2f\"></span>d\u2019uso<span class=\"_ _2ba\"> </span>stimato <span class=\"_ _1\"></span>sulla <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>dei <span class=\"_ _30\"></span>flussi di <span class=\"_ _30\"></span>cassa c<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>me d<span class=\"_ _1\"></span>esumibili <span class=\"_ _1\"></span>dal <span class=\"_ _30\"></span>piano econo<span class=\"_ _1\"></span>mico fin<span class=\"_ _1\"></span>anziario <span class=\"_ _30\"></span>2024-2028 p<span class=\"_ _1\"></span>redisposto<span class=\"_ _2ba\"> </span>dalla <span class=\"_ _2d\"></span>societ\u00e0 <span class=\"_ _2f\"></span>controllata <span class=\"_ _2d\"></span>ed <span class=\"_ _2f\"></span>approvato <span class=\"_ _2f\"></span>dal <span class=\"_ _2f\"></span>Consiglio <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>Amministrazione <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>Techno <span class=\"_ _2d\"></span>Sky <span class=\"_ _2a\"></span>in <span class=\"_ _2d\"></span>data <span class=\"_ _2f\"></span><span class=\"ls17\">28</span> <span class=\"_ _2a\"></span>febb<span class=\"_ _1\"></span>raio<span class=\"_ _2ba\"> </span>2024, piano <span class=\"_ _4\"></span>che riflette le <span class=\"_ _4\"></span>condizioni di mercato sotto <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>profilo sia economico <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>finanziario, considerand<span class=\"_ _1\"></span>o<span class=\"_ _2ba\"> </span>anche il budget 2024<span class=\"ff5\">, ques<span class=\"_ _1\"></span>t\u2019ultimo <span class=\"ff3\">approvato in data 13 dic<span class=\"_ _30\"></span>em<span class=\"_ _4\"></span>bre 2023, e i dati <span class=\"_ _1\"></span>di consuntivo 2023<span class=\"ls10\">. </span>Il piano<span class=\"_ _2ba\"> </span></span></span>evidenzia <span class=\"_ _34\"> </span>un <span class=\"_ _33\"> </span>EBITDA<span class=\"_ _30\"></span> <span class=\"_ _33\"> </span>a <span class=\"_ _34\"> </span>fine <span class=\"_ _33\"> </span>pian<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> <span class=\"_ _33\"> </span>pari<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>al<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>17%<span class=\"lsb\">. <span class=\"_ _33\"> </span></span>I <span class=\"_ _34\"> </span>presupposti <span class=\"_ _34\"> </span>su <span class=\"_ _33\"> </span>cui<span class=\"_ _30\"></span> <span class=\"_ _33\"> </span>si <span class=\"_ _33\"> </span>\u00e8 <span class=\"_ _34\"> </span>basata <span class=\"_ _34\"> </span><span class=\"ff5\">l\u2019elaborazion<span class=\"_ _1\"></span>e <span class=\"_ _33\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _33\"> </span>pian<span class=\"_ _1\"></span>o<span class=\"_ _2ba\"> </span></span>economico-finanziari<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>, <span class=\"_ _34\"> </span>sono <span class=\"_ _34\"> </span>rico<span class=\"_ _4\"></span>nducibili <span class=\"_ _34\"> </span>alla <span class=\"_ _34\"> </span>conoscenza <span class=\"_ _34\"> </span>del <span class=\"_ _34\"> </span>mercato <span class=\"_ _33\"> </span>di <span class=\"_ _34\"></span>riferiment<span class=\"_ _1\"></span>o,<span class=\"_ _4\"></span> <span class=\"_ _34\"> </span>che <span class=\"_ _33\"> </span>hanno <span class=\"_ _34\"> </span>tenuto<span class=\"_ _2ba\"> </span>conto del budget 2<span class=\"_ _1\"></span>024, e ai dati ogge<span class=\"_ _1\"></span>ttivi riferiti al pr<span class=\"_ _1\"></span>oseguimento d<span class=\"_ _1\"></span>elle attivit\u00e0 <span class=\"ff6\">core business</span> della<span class=\"_ _1\"></span> societ\u00e0.<span class=\"_ _2ba\"> </span>Ad <span class=\"_ _1\"></span>esito del <span class=\"_ _30\"></span>test risulta <span class=\"_ _1\"></span>un <span class=\"_ _30\"></span>valore recuperabil<span class=\"_ _1\"></span>e sup<span class=\"_ _1\"></span>eriore al <span class=\"_ _30\"></span>valore contabi<span class=\"_ _1\"></span>le della <span class=\"_ _30\"></span>CGU e, <span class=\"_ _30\"></span>conseguentemente,<span class=\"_ _2ba\"> </span>non sono state c<span class=\"_ _1\"></span>ontabilizzate perdite di <span class=\"_ _30\"></span>v<span class=\"_ _4\"></span>alore. Ai fini dell\u2019analisi di<span class=\"_ _1\"></span> sensitivit\u00e0 \u00e8 stat<span class=\"_ _1\"></span>o ipotizzato un inc<span class=\"_ _1\"></span>remento del WACC dell\u2019<span class=\"_ _30\"></span>0,<span class=\"ff3\">5% e, mantenendo un tasso<span class=\"_ _2ba\"> </span></span>di crescita s<span class=\"_ _30\"></span>em<span class=\"_ _4\"></span>pre pari<span class=\"_ _1\"></span> al<span class=\"ff5\">l\u20191,9</span>%, <span class=\"ff9\">l\u2019head<span class=\"_ _30\"></span>room <span class=\"ff3\">continua ad<span class=\"_ _1\"></span> essere p<span class=\"_ _1\"></span>ositivo per <span class=\"_ _1\"></span>un ammontare <span class=\"_ _1\"></span>pari a <span class=\"_ _1\"></span>9,4 milioni<span class=\"_ _2ba\"> </span></span></span>di <span class=\"_ _2a\"></span>euro. <span class=\"_ _2a\"></span>Assumendo<span class=\"_ _1\"></span> <span class=\"_ _2a\"></span>un <span class=\"_ _2a\"></span>tasso <span class=\"_ _2f\"></span>di <span class=\"_ _2a\"></span>crescita <span class=\"_ _2a\"></span>nullo <span class=\"_ _2a\"></span>in <span class=\"_ _2a\"></span>ipotesi <span class=\"_ _2f\"></span>di <span class=\"_ _2a\"></span>invarianza <span class=\"_ _2a\"></span>del <span class=\"_ _2f\"></span>WACC <span class=\"_ _34\"> </span><span class=\"ff5\">la <span class=\"_ _2f\"></span>m<span class=\"_ _4\"></span>isura <span class=\"_ _2f\"></span>dell\u2019<span class=\"_ _4\"></span><span class=\"ff6\">headroom<span class=\"_ _2ba\"> </span></span></span>sarebbe pari a negati<span class=\"_ _30\"></span>v<span class=\"_ _4\"></span>i 18,1 milioni di <span class=\"_ _1\"></span>euro. La restante <span class=\"_ _1\"></span>parte dell\u2019a<span class=\"_ _30\"></span>vviamento, pari a <span class=\"_ _30\"></span>26.986 miglia<span class=\"_ _30\"></span>ia di euro, si rif<span class=\"_ _30\"></span>erisce al ma<span class=\"_ _30\"></span>ggior<span class=\"_ _4\"></span><span class=\"ff3\"> valore di <span class=\"_ _1\"></span>acquisizione<span class=\"_ _2ba\"> </span></span>della <span class=\"_ _4\"></span>Controllata <span class=\"_ _4\"></span>IDS <span class=\"_ _2d\"></span>AirNa<span class=\"_ _30\"></span>v<span class=\"_ _4\"></span> <span class=\"_ _2d\"></span>S.r.l.<span class=\"_ _30\"></span> <span class=\"_ _2d\"></span>rispetto <span class=\"_ _4\"></span>alle <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _4\"></span>nette <span class=\"_ _2d\"></span>espr<span class=\"_ _1\"></span>esse <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>alori <span class=\"_ _4\"></span>correnti, <span class=\"_ _4\"></span>ed <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _2d\"></span>rappresenta<span class=\"_ _30\"></span>tivo<span class=\"_ _2ba\"> </span>dei benefici <span class=\"_ _30\"></span>economici futu<span class=\"_ _1\"></span>ri. Tale <span class=\"_ _30\"></span>v<span class=\"_ _4\"></span>alore, e<span class=\"_ _1\"></span>merso a <span class=\"_ _30\"></span>v<span class=\"_ _4\"></span>alle del <span class=\"_ _30\"></span>processo di <span class=\"ff6\">pu<span class=\"_ _1\"></span>rchase <span class=\"_ _1\"></span>price alloca<span class=\"_ _1\"></span>tion<span class=\"ff3\">, \u00e8 <span class=\"_ _1\"></span>allocato<span class=\"_ _2ba\"> </span></span></span>interamente alla CGU<span class=\"_ _1\"></span> <span class=\"ff6\">Soluzioni softwa<span class=\"_ _30\"></span>r<span class=\"_ _4\"></span>e AIM<span class=\"ff3\"> <span class=\"ff5\">coincide<span class=\"_ _1\"></span>nte con l\u2019entit\u00e0 legal<span class=\"_ _1\"></span>e IDS AirN<span class=\"_ _1\"></span>av. </span></span></span>Al <span class=\"_ _34\"></span>31 <span class=\"_ _2a\"></span>dicembre <span class=\"_ _2a\"></span>202<span class=\"_ _4\"></span>3, <span class=\"_ _2a\"></span>in <span class=\"_ _34\"> </span>applicazione <span class=\"_ _2a\"></span>della <span class=\"_ _34\"></span>metod<span class=\"_ _1\"></span>ologia <span class=\"_ _2a\"></span>prevista <span class=\"_ _34\"> </span>dallo <span class=\"_ _2a\"></span>IAS <span class=\"_ _34\"></span>36 <span class=\"_ _2a\"></span><span class=\"ff6\">Impairment <span class=\"_ _34\"> </span>of <span class=\"_ _34\"> </span>as<span class=\"_ _1\"></span>sets<span class=\"ff3\">, <span class=\"_ _34\"> </span>tale<span class=\"_ _2ba\"> </span></span></span>avviamento <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"></span>stata <span class=\"_ _2d\"></span>assogg<span class=\"_ _1\"></span>ettato <span class=\"_ _4\"></span>al <span class=\"_ _2d\"></span>test <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span><span class=\"ff6\">impairmen<span class=\"_ _1\"></span>t, <span class=\"_ _2d\"></span><span class=\"ff3\">effettua<span class=\"_ _1\"></span>to <span class=\"_ _4\"></span>confrontando <span class=\"_ _4\"></span>il <span class=\"_ _2d\"></span>valore <span class=\"_ _4\"></span>recuperabile <span class=\"_ _4\"></span>della<span class=\"_ _2ba\"> </span></span></span>CGU <span class=\"_ _30\"></span>con il<span class=\"_ _30\"></span> valore<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _30\"></span>carico <span class=\"_ _1\"></span>delle <span class=\"_ _30\"></span>attivit\u00e0 <span class=\"_ _30\"></span>nette <span class=\"_ _30\"></span>relative <span class=\"_ _30\"></span>a <span class=\"_ _30\"></span>detta unit\u00e0<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>coerentemen<span class=\"_ _1\"></span>te <span class=\"_ _30\"></span>con q<span class=\"_ _1\"></span>uanto <span class=\"_ _30\"></span>previsto <span class=\"_ _30\"></span>dallo<span class=\"_ _2ba\"> </span>IAS  36.  Si  sottolinea  com<span class=\"_ _1\"></span>e<span class=\"ff5\">,  oltre  l\u2019avviamento,</span>  non  sono  state  allocate<span class=\"_ _1\"></span>  alla  CGU  in  questione  at<span class=\"_ _1\"></span>tivit\u00e0<span class=\"_ _2ba\"> </span>immateriali <span class=\"_ _30\"></span>a <span class=\"_ _30\"></span>vita <span class=\"_ _30\"></span>utile <span class=\"_ _30\"></span>indefinita. <span class=\"_ _30\"></span>Nel <span class=\"_ _30\"></span>determinare <span class=\"_ _3e\"></span>il va<span class=\"_ _30\"></span>lo<span class=\"_ _4\"></span>re <span class=\"_ _30\"></span>recuperabile, <span class=\"_ _3e\"></span>si \u00e8 <span class=\"_ _3e\"></span>fa<span class=\"_ _4\"></span><span class=\"ff5\">tto <span class=\"_ _30\"></span>riferimento <span class=\"_ _3e\"></span>al <span class=\"_ _1\"></span>valore <span class=\"_ _30\"></span>d\u2019uso.<span class=\"_ _2ba\"> </span></span>Il <span class=\"_ _2d\"></span>tasso <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>attualizzazione <span class=\"_ _2d\"></span>utilizz<span class=\"_ _1\"></span>ato <span class=\"_ _2f\"></span>\u00e8 <span class=\"_ _2f\"></span>il <span class=\"_ _2d\"></span>WACC <span class=\"_ _2d\"></span>pari <span class=\"_ _2f\"></span>al<span class=\"_ _4\"></span> <span class=\"_ _2d\"></span>11,6% <span class=\"_ _2f\"></span>(13,<span class=\"ls17\">32</span>% <span class=\"_ _2f\"></span>nel <span class=\"_ _2d\"></span>2022) <span class=\"_ _2f\"></span>con <span class=\"_ _2d\"></span>un <span class=\"_ _2f\"></span>tasso <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>crescita <span class=\"_ _2d\"></span>dei<span class=\"_ _2ba\"> </span>flussi <span class=\"_ _30\"></span>di cassa <span class=\"_ _3e\"></span>o<span class=\"_ _4\"></span>perativi <span class=\"_ _30\"></span>in <span class=\"_ _1\"></span>termini <span class=\"_ _30\"></span>nominali <span class=\"_ _1\"></span>pari <span class=\"_ _30\"></span>al<span class=\"ff5\">l\u20191,9</span>% <span class=\"_ _30\"></span>(2% nel <span class=\"_ _3e\"></span>2<span class=\"_ _4\"></span>022<span class=\"ls1f\">) <span class=\"_ _30\"></span><span class=\"ls0\">in co<span class=\"_ _1\"></span>erenza <span class=\"_ _30\"></span>con la <span class=\"_ _30\"></span>revisione <span class=\"_ _30\"></span>delle <span class=\"_ _30\"></span>stime<span class=\"_ _2ba\"> </span></span></span>di crescita di lungo peri<span class=\"_ _1\"></span>odo <span class=\"ff5\">dell\u2019infla<span class=\"_ _1\"></span>zione per l\u2019Italia.<span class=\"ff3\"> </span></span>Il <span class=\"_ _2f\"></span>management <span class=\"_ _2f\"></span>ha <span class=\"_ _2a\"></span>ritenut<span class=\"_ _1\"></span>o <span class=\"_ _2a\"></span>che <span class=\"_ _2f\"></span>per <span class=\"_ _2f\"></span>la <span class=\"_ _2a\"></span>stima <span class=\"_ _2f\"></span>del <span class=\"_ _2f\"></span>valore <span class=\"_ _2f\"></span>recuperabile <span class=\"_ _2f\"></span>si <span class=\"_ _2a\"></span>facesse<span class=\"_ _1\"></span> <span class=\"_ _2f\"></span>riferimento <span class=\"_ _2f\"></span>al <span class=\"_ _2a\"></span>valore <span class=\"_ _2f\"></span>d\u2019uso<span class=\"_ _2ba\"> </span>stimato sulla bas<span class=\"_ _1\"></span>e dei flussi<span class=\"_ _1\"></span> di cassa desumibil<span class=\"_ _1\"></span>i dal piano economi<span class=\"_ _1\"></span>co finanziario 202<span class=\"_ _1\"></span>4-2028 predisposto dalla<span class=\"_ _2ba\"> </span>societ\u00e0 <span class=\"_ _2d\"></span>controllata <span class=\"_ _2d\"></span>ed <span class=\"_ _2f\"></span>approvato <span class=\"_ _2f\"></span>dal <span class=\"_ _2f\"></span>Consiglio <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>Amministrazione <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>IDS <span class=\"_ _2f\"></span>AirNav <span class=\"_ _2f\"></span>in <span class=\"_ _2d\"></span>data <span class=\"_ _2f\"></span><span class=\"ls4\">28</span> <span class=\"_ _2f\"></span>febbraio <span class=\"_ _2d\"></span>2024<span class=\"lse\">,<span class=\"_ _2ba\"> </span></span>tenendo  c<span class=\"_ _1\"></span>onto  anche <span class=\"_ _33\"> </span>del  budg<span class=\"_ _1\"></span>et  2024<span class=\"ff5\">,  ques<span class=\"_ _30\"></span>t\u2019ultimo  <span class=\"ff3\">approvato<span class=\"_ _1\"></span>  in  da<span class=\"_ _1\"></span>ta  <span class=\"ls4\">14</span> <span class=\"_ _33\"> </span>dicembre <span class=\"_ _33\"> </span>2023,  e  i<span class=\"_ _30\"></span>  dati  di<span class=\"_ _2ba\"> </span></span></span>consuntivo 2023. Il piano evidenzia un tasso di <span class=\"_ _4\"></span>crescita dei ricavi, nel periodo con<span class=\"_ _1\"></span>siderato, pari <span class=\"_ _4\"></span>al 10,7<span class=\"ls25\">% </span>con<span class=\"_ _2ba\"> </span>una marginalit\u00e0 opera<span class=\"_ _30\"></span>tiv<span class=\"_ _4\"></span>a a fine pian<span class=\"_ _1\"></span>o pari a circa <span class=\"lsa\">il <span class=\"ls4\">29,<span class=\"_ _30\"></span><span class=\"ls0\">4<span class=\"_ _4\"></span>%. </span></span></span>I <span class=\"_ _2d\"></span>presupposti <span class=\"_ _2d\"></span>su <span class=\"_ _2d\"></span>cui <span class=\"_ _2d\"></span>la <span class=\"_ _2d\"></span>societ\u00e0 <span class=\"_ _2d\"></span>ha <span class=\"_ _2d\"></span>basato <span class=\"_ _2d\"></span>l\u2019elab<span class=\"_ _1\"></span>orazione <span class=\"_ _2d\"></span>del <span class=\"_ _2d\"></span>piano <span class=\"_ _2d\"></span>economico<span class=\"ff3\">-finanziario, <span class=\"_ _2d\"></span>sono <span class=\"_ _2d\"></span>ricondu<span class=\"_ _1\"></span>cibili<span class=\"_ _2ba\"> </span></span>alla <span class=\"_ _34\"> </span>c<span class=\"_ _4\"></span>onoscenza <span class=\"_ _34\"> </span>del <span class=\"_ _34\"> </span>mercato <span class=\"_ _33\"> </span>di<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>riferi<span class=\"_ _1\"></span>mento <span class=\"_ _34\"> </span>e <span class=\"_ _33\"> </span>alle <span class=\"_ _34\"> </span>informazioni <span class=\"_ _34\"> </span>ricevute <span class=\"_ _34\"> </span>dalla <span class=\"_ _34\"> </span>struttura <span class=\"_ _34\"> </span>commerciale <span class=\"_ _33\"> </span>del<span class=\"_ _2ba\"> </span>Gruppo. <span class=\"_ _29\"> </span>Ad <span class=\"_ _37\"> </span>esito <span class=\"_ _29\"> </span>del <span class=\"_ _29\"> </span>test, <span class=\"_ _29\"> </span>risulta <span class=\"_ _29\"> </span>un <span class=\"_ _37\"> </span>valo<span class=\"_ _4\"></span>re <span class=\"_ _37\"> </span>recuperabile <span class=\"_ _29\"> </span>superiore <span class=\"_ _29\"> </span>al <span class=\"_ _37\"> </span>valore <span class=\"_ _29\"> </span>contabile <span class=\"_ _29\"> </span>della <span class=\"_ _37\"> </span>CGU <span class=\"_ _29\"> </span>e,<span class=\"_ _2ba\"> </span>conseguentement<span class=\"_ _1\"></span>e, <span class=\"_ _d6\"> </span>non <span class=\"_ _d5\"> </span>sono <span class=\"_ _d6\"> </span>state <span class=\"_ _d6\"> </span>contabilizzate <span class=\"_ _d6\"> </span>perdite <span class=\"_ _d6\"> </span>d<span class=\"_ _4\"></span>i <span class=\"_ _d6\"> </span>v<span class=\"_ _4\"></span>alore. <span class=\"_ _d6\"> </span>Il <span class=\"_ _d6\"> </span>valore <span class=\"_ _d5\"> </span>recuperabile <span class=\"_ _d6\"> </span>ai <span class=\"_ _d6\"> </span>fini<span class=\"_ _2ba\"> </span>dell\u2019<span class=\"ff6\">impairment<span class=\"_ _1\"></span> <span class=\"_ _73\"> </span>test<span class=\"ff3\"> <span class=\"_ _3c\"> </span>esprime <span class=\"_ _73\"> </span>un <span class=\"_ _73\"> </span>plusvalor<span class=\"_ _1\"></span>e <span class=\"_ _73\"> </span>(<span class=\"ff6\">headroom</span>) <span class=\"_ _73\"> </span>rispetto<span class=\"_ _1\"></span> <span class=\"_ _73\"> </span>ai <span class=\"_ _3c\"> </span>co<span class=\"_ _4\"></span>rrispon<span class=\"_ _1\"></span>denti <span class=\"_ _73\"> </span>valori <span class=\"_ _3c\"> </span>di <span class=\"_ _73\"> </span>libro <span class=\"_ _73\"> </span>di<span class=\"_ _2ba\"> </span></span></span>ammontare pari a<span class=\"_ _1\"></span> circa 5,4 milioni di euro.<span class=\"_ _30\"></span>  Ai <span class=\"_ _30\"></span>fini d<span class=\"_ _1\"></span>ell\u2019analisi <span class=\"_ _30\"></span>di sensitiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _30\"></span>\u00e8 stato <span class=\"_ _30\"></span>ipotizzato <span class=\"_ _30\"></span>un <span class=\"_ _1\"></span>incremento <span class=\"_ _1\"></span>del <span class=\"_ _30\"></span>WACC <span class=\"_ _1\"></span>dello <span class=\"_ _30\"></span>0,5% <span class=\"_ _1\"></span>e, <span class=\"_ _30\"></span>mantenendo <span class=\"_ _1\"></span>un <span class=\"_ _30\"></span>tasso<span class=\"_ _2ba\"> </span>di crescita<span class=\"_ _1\"></span> sempre <span class=\"_ _30\"></span>pari al<span class=\"ff5\">l\u20191,9%, l\u2019headro<span class=\"_ _1\"></span>om <span class=\"ff3\">continua <span class=\"_ _1\"></span>ad esser<span class=\"_ _1\"></span>e positiv<span class=\"_ _1\"></span>o per u<span class=\"_ _1\"></span>n ammon<span class=\"_ _1\"></span>tare pari <span class=\"_ _30\"></span>a 2,5 milioni<span class=\"_ _2ba\"> </span></span></span>di <span class=\"_ _2a\"></span>euro. <span class=\"_ _2a\"></span>Assumendo<span class=\"_ _1\"></span> <span class=\"_ _2a\"></span>un <span class=\"_ _2a\"></span>tasso <span class=\"_ _2f\"></span>di <span class=\"_ _2a\"></span>crescita <span class=\"_ _2a\"></span>nullo <span class=\"_ _2a\"></span>in <span class=\"_ _2a\"></span>ipotesi <span class=\"_ _2f\"></span>di <span class=\"_ _2a\"></span>invarianza <span class=\"_ _2a\"></span>del <span class=\"_ _2f\"></span>WACC <span class=\"_ _34\"> </span>la <span class=\"_ _2f\"></span>m<span class=\"_ _4\"></span>isura <span class=\"_ _2f\"></span>dell<span class=\"_ _4\"></span><span class=\"ff5\">\u2019<span class=\"ff6\">headroom<span class=\"_ _2ba\"> </span></span></span>sarebbe negativa p<span class=\"_ _1\"></span>er 1,5 milioni di eur<span class=\"_ _1\"></span>o.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-635": {
   "value": "9.<span class=\"ffb ls0\"> <span class=\"_ _42\"> </span><span class=\"ff3\">Partecipazioni in altre imprese<span class=\"_ _2ba\"> </span></span></span>La <span class=\"_ _2a\"></span>voce <span class=\"_ _2f\"></span>P<span class=\"_ _4\"></span>artecipazi<span class=\"_ _1\"></span>oni <span class=\"_ _2a\"></span>in <span class=\"_ _2f\"></span>altre <span class=\"_ _2a\"></span>imprese <span class=\"_ _2f\"></span>ammonta <span class=\"_ _2a\"></span>a <span class=\"_ _2a\"></span><span class=\"ls17\">46</span>.682 <span class=\"_ _2f\"></span>m<span class=\"_ _4\"></span>igliaia <span class=\"_ _2f\"></span>di <span class=\"_ _2a\"></span>euro <span class=\"_ _2a\"></span>(<span class=\"ls4\">36</span>.<span class=\"_ _1\"></span>310 <span class=\"_ _2a\"></span>migliaia <span class=\"_ _2f\"></span>di <span class=\"_ _2a\"></span>euro <span class=\"_ _2a\"></span>al <span class=\"_ _2f\"></span>31<span class=\"_ _2ba\"> </span>dicembre 2<span class=\"_ _1\"></span>022<span class=\"ls1f\">) <span class=\"ls2\">e <span class=\"_ _1\"></span><span class=\"ff5 ls0\">registra, <span class=\"_ _30\"></span>rispetto all\u2019esercizio <span class=\"_ _1\"></span>preced<span class=\"_ _1\"></span>ente, un <span class=\"ff3 lsa\">in<span class=\"ls0\">crem<span class=\"_ _1\"></span>ento di <span class=\"ls17\">10.<span class=\"ls4\">372<span class=\"_ _1\"></span><span class=\"ls0\"> migliaia <span class=\"_ _1\"></span>di euro<span class=\"_ _1\"></span> riferito<span class=\"_ _2ba\"> </span></span></span></span></span></span></span></span></span>esclusivamente<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>alla <span class=\"_ _2d\"></span>partecipazione <span class=\"_ _2d\"></span><span class=\"ff5\">pari <span class=\"_ _2d\"></span>all\u20198,6<span class=\"_ _1\"></span>%<span class=\"ff3\"> <span class=\"_ _2d\"></span>in <span class=\"_ _2d\"></span>Aireon <span class=\"_ _2d\"></span>LLC <span class=\"_ _2d\"></span>per <span class=\"_ _2d\"></span>il <span class=\"_ _2d\"></span>tramit<span class=\"_ _1\"></span>e <span class=\"_ _2d\"></span>della <span class=\"_ _2d\"></span>Aireon <span class=\"_ _2d\"></span>Holding<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>Company<span class=\"_ _2ba\"> </span></span></span>(Hold Co), che <span class=\"_ _30\"></span>si attester\u00e0, <span class=\"_ _30\"></span>post esercizio della <span class=\"_ _30\"></span>clausola di <span class=\"ff6\">redemp<span class=\"_ _1\"></span>tion<span class=\"ff3\"> al 1<span class=\"_ _1\"></span>0,35%, <span class=\"_ _1\"></span>ed \u00e8 c<span class=\"_ _1\"></span>ontabilizzata se<span class=\"_ _1\"></span>condo<span class=\"_ _2ba\"> </span></span></span>il <span class=\"_ _3b\"> </span>criterio <span class=\"_ _3b\"> </span>del <span class=\"_ _3b\"> </span><span class=\"ff6\">fair <span class=\"_ _3b\"> </span>value</span> <span class=\"_ _3b\"> </span>senza <span class=\"_ _3b\"> </span>possibilit\u00e0 <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>rigiro <span class=\"_ _3b\"> </span>a <span class=\"_ _3b\"> </span>conto <span class=\"_ _3b\"> </span>economico<span class=\"ls10\">. <span class=\"_ _3b\"> </span></span>La <span class=\"_ _d6\"> </span>partecipaz<span class=\"_ _1\"></span>ione, <span class=\"_ _3b\"> </span>a <span class=\"_ _3b\"> </span>valle<span class=\"_ _2ba\"> </span>del<span class=\"ff5\">l\u2019adeguamento<span class=\"_ _1\"></span> del valore sia <span class=\"_ _1\"></span>al <span class=\"ff6\">fair value <span class=\"ff3\">che al<span class=\"_ _30\"></span> c<span class=\"_ _4\"></span>ambio di fin<span class=\"_ _1\"></span>e anno<span class=\"lse\">, </span>risulta iscritta a 46,5 <span class=\"_ _1\"></span>milioni di eur<span class=\"_ _1\"></span>o<span class=\"ls10\">. </span></span></span></span>Il <span class=\"ff6 ls0\">fair <span class=\"_ _4\"></span>value<span class=\"ff3\"> \u00e8 <span class=\"_ _4\"></span>stato misurato in accordo con <span class=\"_ _4\"></span>le tecniche valutative previste dal principio IFRS <span class=\"_ _4\"></span>13 che <span class=\"_ _4\"></span>richiede<span class=\"_ _2ba\"> </span></span></span>di <span class=\"_ _30\"></span>massimizzare <span class=\"_ _30\"></span>l\u2019utilizzo <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>dati <span class=\"_ _30\"></span>osservabili <span class=\"_ _30\"></span>e ridurr<span class=\"_ _30\"></span>e al <span class=\"_ _3e\"></span>m<span class=\"_ _4\"></span>inimo <span class=\"_ _30\"></span>i <span class=\"_ _1\"></span>dati <span class=\"_ _30\"></span>non <span class=\"_ _30\"></span>osservabili <span class=\"_ _30\"></span>al <span class=\"_ _1\"></span>fine <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>stimare <span class=\"_ _1\"></span>il <span class=\"_ _30\"></span>prezzo<span class=\"_ _2ba\"> </span>al <span class=\"_ _34\"></span>quale <span class=\"_ _2a\"></span>avrebbe <span class=\"_ _2a\"></span>luogo <span class=\"_ _34\"> </span>una <span class=\"_ _2a\"></span>regolare <span class=\"_ _2a\"></span>o<span class=\"_ _4\"></span>perazione <span class=\"_ _2a\"></span>per <span class=\"_ _34\"></span>il <span class=\"_ _2a\"></span>trasferimento <span class=\"_ _2a\"></span>dello <span class=\"_ _34\"> </span>stru<span class=\"_ _1\"></span>mento <span class=\"_ _34\"></span>rappr<span class=\"_ _1\"></span>esentativo <span class=\"_ _2a\"></span>di<span class=\"_ _2ba\"> </span>capitale <span class=\"_ _4\"></span>tra <span class=\"_ _4\"></span>gli <span class=\"_ _4\"></span>operatori <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>mercato <span class=\"_ _4\"></span>alla <span class=\"_ _4\"></span>data <span class=\"_ _2d\"></span>di valutazione. <span class=\"_ _4\"></span>In <span class=\"_ _4\"></span>presenza <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>un mercato <span class=\"_ _2d\"></span>non attivo, <span class=\"_ _4\"></span>gli <span class=\"_ _4\"></span>input<span class=\"_ _2ba\"> </span>utilizzati risultano <span class=\"_ _1\"></span>coerenti con il Livello <span class=\"_ _1\"></span>3 della gerarch<span class=\"_ _1\"></span>ia del <span class=\"ff6\">fair value. </span>Al <span class=\"_ _34\"> </span>31 <span class=\"_ _34\"></span>dice<span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>bre <span class=\"_ _34\"></span>2023, <span class=\"_ _2a\"></span>il <span class=\"_ _34\"> </span>Gruppo <span class=\"_ _34\"> </span>ha <span class=\"_ _34\"> </span>effettuato<span class=\"_ _1\"></span> <span class=\"_ _34\"> </span>una <span class=\"_ _34\"> </span>stima <span class=\"_ _34\"></span><span class=\"ls8\">de<span class=\"ls15\">l <span class=\"_ _34\"> </span></span></span><span class=\"ff6\">fair <span class=\"_ _34\"> </span>value</span> <span class=\"_ _34\"></span>della<span class=\"_ _1\"></span> <span class=\"_ _34\"> </span>partecipazione <span class=\"_ _2a\"></span>utilizzando <span class=\"_ _34\"></span>i<span class=\"_ _2ba\"> </span>seguenti <span class=\"_ _4\"></span>input: i <span class=\"_ _4\"></span>flussi <span class=\"_ _4\"></span>relativi <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>Long <span class=\"_ _4\"></span>Term Operating P<span class=\"_ _4\"></span>lan <span class=\"_ _4\"></span>(LTOP) aggiornati <span class=\"_ _4\"></span>dal management <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>Aireon <span class=\"_ _4\"></span>nel<span class=\"_ _2ba\"> </span>mese <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>febbraio 2024 <span class=\"_ _4\"></span>e <span class=\"_ _2d\"></span>rif<span class=\"_ _1\"></span>eribili <span class=\"_ _4\"></span>alle <span class=\"_ _4\"></span>assunzioni di <span class=\"_ _4\"></span>mercato <span class=\"_ _4\"></span>esistenti <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>31 <span class=\"_ _4\"></span>dicembre 2023<span class=\"lse\">, <span class=\"_ _2d\"></span></span>con <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>orizzonte<span class=\"_ _2ba\"> </span>temporale <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>si <span class=\"_ _4\"></span>estende <span class=\"_ _4\"></span>fino <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>2038, <span class=\"_ _4\"></span>con <span class=\"_ _4\"></span>un <span class=\"_ _2d\"></span>increm<span class=\"_ _1\"></span>ento <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>cinque <span class=\"_ _2d\"></span>anni rispetto <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>piano <span class=\"_ _4\"></span>precedente <span class=\"_ _2d\"></span>il <span class=\"_ _4\"></span>cui<span class=\"_ _2ba\"> </span>periodo <span class=\"_ _4\"></span>esplicito <span class=\"_ _4\"></span>terminav<span class=\"_ _1\"></span>a <span class=\"_ _4\"></span><span class=\"lsa\">il <span class=\"_ _2d\"></span></span>2033<span class=\"ls10\">. <span class=\"_ _4\"></span></span>Tale <span class=\"_ _2d\"></span>estension<span class=\"_ _30\"></span>e <span class=\"_ _2d\"></span>consegue <span class=\"_ _4\"></span>alla <span class=\"_ _4\"></span>rivisitazi<span class=\"_ _1\"></span>one <span class=\"_ _4\"></span>ed <span class=\"_ _4\"></span>aggiornamento <span class=\"_ _4\"></span>della <span class=\"_ _4\"></span>vita<span class=\"_ _2ba\"> </span>utile d<span class=\"_ _1\"></span>ell\u2019asset <span class=\"_ _1\"></span>tecnologico <span class=\"_ _30\"></span><span class=\"ff3\">effettuata dal <span class=\"_ _30\"></span>management <span class=\"_ _30\"></span>di Aireon <span class=\"_ _1\"></span>di ulteriori <span class=\"_ _30\"></span>cinque <span class=\"_ _1\"></span>anni, <span class=\"_ _1\"></span>coerentemente <span class=\"_ _30\"></span>con<span class=\"_ _2ba\"> </span></span>la <span class=\"_ _30\"></span>medesima <span class=\"_ _3e\"></span>estensione <span class=\"_ _30\"></span>assunta <span class=\"_ _30\"></span>dal <span class=\"_ _3e\"></span>so<span class=\"_ _4\"></span>cio <span class=\"_ _30\"></span><span class=\"ff5\">Iridium <span class=\"_ _30\"></span>nell\u2019esercizio<span class=\"_ _1\"></span> <span class=\"_ _30\"></span>2023 <span class=\"_ _30\"></span>in <span class=\"_ _30\"></span>relazione <span class=\"_ _30\"></span>alla <span class=\"_ _30\"></span>costellazi<span class=\"_ _1\"></span>one <span class=\"_ _30\"></span>satellitare.<span class=\"_ _2ba\"> </span></span>Ai fini della stima del<span class=\"_ _30\"></span> <span class=\"_ _4\"></span><span class=\"ff6\">fair valu<span class=\"_ _1\"></span>e<span class=\"ff3\"> si \u00e8 adottato per\u00f2 <span class=\"ff5\">un <span class=\"_ _1\"></span>approccio conservati<span class=\"_ _1\"></span>vo limitando gli effetti<span class=\"_ _30\"></span> all\u2019esercizio<span class=\"_ _2ba\"> </span></span></span></span>2035 <span class=\"_ _1\"></span>in lin<span class=\"_ _1\"></span>ea <span class=\"_ _1\"></span>con <span class=\"_ _30\"></span>le dichiar<span class=\"_ _30\"></span>azioni rese<span class=\"_ _1\"></span> dal <span class=\"_ _30\"></span>socio d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>riferimento <span class=\"_ _30\"></span>e c<span class=\"_ _1\"></span>onsiderando <span class=\"_ _30\"></span>i dividendi <span class=\"_ _30\"></span>distribui<span class=\"ff5\">bili <span class=\"_ _1\"></span>nell\u2019arc<span class=\"_ _1\"></span>o<span class=\"_ _2ba\"> </span></span>del <span class=\"_ _2f\"></span>suddetto <span class=\"_ _2f\"></span>piano. <span class=\"_ _2d\"></span>Tali <span class=\"_ _2a\"></span>pr<span class=\"_ _1\"></span>evisioni <span class=\"_ _2f\"></span>economiche <span class=\"_ _2d\"></span>e <span class=\"_ _2f\"></span>finanziarie, <span class=\"_ _2f\"></span>beneficiando <span class=\"_ _2d\"></span>della <span class=\"_ _2f\"></span>suddetta <span class=\"_ _2f\"></span>estensione <span class=\"_ _2f\"></span>della<span class=\"_ _2ba\"> </span>vita <span class=\"_ _2d\"></span>utile, <span class=\"_ _2d\"></span>evidenziano <span class=\"_ _2d\"></span>un <span class=\"_ _2d\"></span>incremento <span class=\"_ _2d\"></span>dei <span class=\"_ _2d\"></span>dividendi <span class=\"_ _2d\"></span>distrib<span class=\"_ _1\"></span>uibili <span class=\"_ _2d\"></span>rispetto <span class=\"_ _2d\"></span>alle <span class=\"_ _2d\"></span>stime <span class=\"_ _2d\"></span>precedenti <span class=\"_ _2d\"></span><span class=\"ls2\">e <span class=\"_ _2d\"></span></span>lo <span class=\"_ _2d\"></span>sviluppo<span class=\"_ _2ba\"> </span>della nuova costellaz<span class=\"_ _1\"></span>ione nel pi\u00f9 ampi<span class=\"_ _1\"></span>o periodo considerato.<span class=\"_ _2ba\"> </span>Altri ele<span class=\"_ _1\"></span>menti su cui<span class=\"_ _1\"></span> \u00e8 s<span class=\"_ _30\"></span>tat<span class=\"_ _4\"></span>a b<span class=\"_ _1\"></span>asata la sti<span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>a sono <span class=\"_ _30\"></span>i prezzi u<span class=\"_ _1\"></span>fficiali di <span class=\"_ _1\"></span>Borsa, i d<span class=\"_ _1\"></span>ati ec<span class=\"_ _1\"></span>onomico-finanziari st<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>rici e<span class=\"_ _2ba\"> </span>previsionali <span class=\"_ _d6\"> </span>di <span class=\"_ _d5\"> </span>settore <span class=\"_ _d6\"> </span>e <span class=\"_ _d5\"> </span>la <span class=\"_ _d6\"> </span>media <span class=\"_ _d5\"> </span>dei <span class=\"_ _d6\"> </span>prezzi <span class=\"_ _d5\"> </span>di <span class=\"_ _d6\"> </span>mercato <span class=\"_ _d5\"> </span>dei <span class=\"_ _d6\"> </span>titoli <span class=\"_ _d5\"> </span>di <span class=\"_ _d6\"> </span>Stato <span class=\"_ _d5\"> </span>america<span class=\"ls8\">ni</span>. <span class=\"_ _d6\"> </span>Ad <span class=\"_ _d5\"> </span>esito<span class=\"_ _2ba\"> </span>dell\u2019aggiornament<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>dei <span class=\"_ _4\"></span>parametri di <span class=\"_ _2d\"></span>input, il <span class=\"_ _2d\"></span><span class=\"ff6\">fair value<span class=\"ff3\"> <span class=\"_ _4\"></span>della <span class=\"_ _4\"></span>partecipazione in <span class=\"_ _4\"></span>Aireon, <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>31 <span class=\"_ _4\"></span>dicembre 2<span class=\"_ _4\"></span>023,<span class=\"_ _2ba\"> </span></span></span>risulta <span class=\"_ _2f\"></span>pari <span class=\"_ _2d\"></span>a <span class=\"_ _2a\"></span>46,5 <span class=\"_ _2d\"></span>m<span class=\"_ _4\"></span>ilioni <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>euro, <span class=\"_ _2a\"></span>corrispondenti <span class=\"_ _2d\"></span>a <span class=\"_ _2f\"></span><span class=\"ls17\">51<span class=\"_ _4\"></span></span>,4 <span class=\"_ _2f\"></span>milioni <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>dollari, <span class=\"_ _2d\"></span>in <span class=\"_ _2a\"></span><span class=\"lsa\">in</span>cremento <span class=\"_ _2f\"></span>di <span class=\"_ _2d\"></span>1<span class=\"_ _4\"></span>2,8 <span class=\"_ _2d\"></span>milioni <span class=\"_ _2a\"></span>di<span class=\"_ _2ba\"> </span>dollari, corrispond<span class=\"_ _1\"></span>ente a 10,4 milioni di eur<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>, rispetto al dato<span class=\"_ _1\"></span> del 31 dicembre <span class=\"_ _1\"></span>2022<span class=\"ls10\">. </span>Il <span class=\"_ _30\"></span>modello <span class=\"_ _30\"></span>valutativo <span class=\"_ _1\"></span>utilizzato<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _30\"></span>fondato <span class=\"_ _30\"></span>sulle <span class=\"_ _1\"></span>seguenti <span class=\"_ _30\"></span>assunzioni: <span class=\"_ _30\"></span>i) <span class=\"ff6\">fa<span class=\"_ _1\"></span>ir <span class=\"_ _30\"></span>value<span class=\"ff3\">, <span class=\"_ _30\"></span>determinato <span class=\"_ _30\"></span>nella <span class=\"_ _30\"></span>prospettiva<span class=\"_ _2ba\"> </span></span></span>equity-side<span class=\"ff5\">, <span class=\"_ _30\"></span>in b<span class=\"_ _1\"></span>ase <span class=\"_ _1\"></span>ad <span class=\"_ _30\"></span>un modello <span class=\"_ _30\"></span>finanziario <span class=\"_ _30\"></span>basato <span class=\"_ _30\"></span>sull\u2019attualizzazione <span class=\"_ _30\"></span>dei divi<span class=\"_ _1\"></span>dendi <span class=\"_ _30\"></span>distribuibili <span class=\"_ _30\"></span>desunti <span class=\"_ _1\"></span>nel<span class=\"_ _2ba\"> </span></span>periodo <span class=\"_ _2f\"></span>esplicito <span class=\"_ _2a\"></span>di <span class=\"_ _2a\"></span>pian<span class=\"_ _1\"></span>o; <span class=\"_ _2a\"></span>ii) <span class=\"_ _2a\"></span>il <span class=\"_ _2f\"></span>valore <span class=\"_ _2a\"></span>terminal<span class=\"_ _1\"></span>e <span class=\"_ _2a\"></span>dell\u2019investi<span class=\"_ _1\"></span>mento <span class=\"_ _2f\"></span>\u00e8 <span class=\"_ _2a\"></span>determinato <span class=\"_ _2f\"></span>ipotizzando <span class=\"_ _2a\"></span>un <span class=\"_ _2f\"></span>flusso <span class=\"_ _2a\"></span>di cassa <span class=\"_ _30\"></span>sostenibil<span class=\"_ _1\"></span>e <span class=\"_ _30\"></span>ad <span class=\"_ _30\"></span>un <span class=\"_ _30\"></span>tass<span class=\"_ _1\"></span>o <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>crescita <span class=\"_ _3e\"></span>medio <span class=\"_ _30\"></span>nominal<span class=\"_ _1\"></span>e <span class=\"_ _30\"></span>(g-rate) <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>lungo <span class=\"_ _3e\"></span>periodo; <span class=\"_ _30\"></span>iii) <span class=\"_ _3e\"></span>il <span class=\"_ _30\"></span>tasso <span class=\"_ _30\"></span>di <span class=\"_ _3e\"></span>attualizzazione utilizzato <span class=\"_ _2d\"></span>\u00e8 <span class=\"_ _2d\"></span>il <span class=\"_ _2f\"></span>Cost <span class=\"_ _2d\"></span>of <span class=\"_ _2d\"></span>Capital <span class=\"_ _2d\"></span>(Ke) <span class=\"_ _2d\"></span>pari <span class=\"_ _2f\"></span>al <span class=\"_ _2d\"></span>15,58<span class=\"ls25\">% <span class=\"_ _2d\"></span></span>(14<span class=\"lse\">,5<span class=\"_ _4\"></span></span>7% <span class=\"_ _2d\"></span>nel <span class=\"_ _2d\"></span>2022), <span class=\"_ _2d\"></span>calcolato <span class=\"_ _2d\"></span>mediante <span class=\"_ _2d\"></span>la <span class=\"_ _2d\"></span>metodologia <span class=\"_ _2d\"></span>del CAPM (Capital Asset<span class=\"_ _1\"></span> Pricing Model).  Al <span class=\"_ _30\"></span>fine <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>verificare <span class=\"_ _30\"></span>la <span class=\"_ _30\"></span>robustezza <span class=\"_ _3e\"></span>della <span class=\"_ _30\"></span>stima <span class=\"_ _30\"></span>del <span class=\"_ _30\"></span><span class=\"ff6\">fair <span class=\"_ _30\"></span>value<span class=\"ff3\"> <span class=\"_ _30\"></span><span class=\"ff5\">\u00e8 <span class=\"_ _30\"></span>stata <span class=\"_ _30\"></span>condotta <span class=\"_ _30\"></span>un\u2019analisi <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>sensitivit\u00e0 <span class=\"_ _3e\"></span>riguardante </span></span></span>i <span class=\"_ _2d\"></span>parametri <span class=\"_ _2d\"></span>Ke <span class=\"_ _2f\"></span>e <span class=\"_ _2f\"></span>tasso <span class=\"_ _2d\"></span>g <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>crescita: <span class=\"_ _2f\"></span>mantenendo <span class=\"_ _2d\"></span>costante <span class=\"_ _2d\"></span>il <span class=\"_ _2d\"></span>fattore <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>crescita <span class=\"_ _2d\"></span>al <span class=\"_ _2d\"></span>2,<span class=\"_ _4\"></span><span class=\"ls4\">3%</span> <span class=\"_ _2d\"></span>ed <span class=\"_ _2f\"></span>ipotizzando <span class=\"_ _2d\"></span>un<span class=\"ls19\">a </span>variazione Ke pari a <span class=\"ls16\">+/</span>-0,5%, il valore della partecipazione si apprezzer<span class=\"_ _30\"></span>ebbe<span class=\"_ _4\"></span>/deprezzerebb<span class=\"_ _1\"></span>e rispettivamente di circa 2,5 mili<span class=\"_ _1\"></span>oni di dollari.  La <span class=\"_ _2d\"></span>voce <span class=\"_ _4\"></span>Partecipazioni <span class=\"_ _4\"></span>in <span class=\"_ _2d\"></span>altre <span class=\"_ _4\"></span>imprese <span class=\"_ _2d\"></span>accoglie <span class=\"_ _4\"></span>inoltre <span class=\"_ _4\"></span>la <span class=\"_ _2d\"></span>quota <span class=\"_ _4\"></span>del <span class=\"_ _2d\"></span>16,67% <span class=\"_ _4\"></span>detenuta <span class=\"_ _4\"></span>dalla <span class=\"_ _4\"></span>Capogruppo<span class=\"_ _4\"></span> <span class=\"_ _2d\"></span>nel capitale <span class=\"_ _30\"></span>sociale <span class=\"_ _3e\"></span>della <span class=\"_ _30\"></span>societ\u00e0 <span class=\"_ _3e\"></span>di <span class=\"_ _30\"></span>diritto <span class=\"_ _30\"></span>francese <span class=\"_ _30\"></span>ESSP <span class=\"_ _30\"></span>SaS, <span class=\"_ _3e\"></span>societ\u00e0 <span class=\"_ _30\"></span>in <span class=\"_ _30\"></span>cui <span class=\"_ _30\"></span>partecipano <span class=\"_ _3e\"></span>i <span class=\"_ _30\"></span>principali <span class=\"_ _30\"></span><span class=\"ff6\">service <span class=\"_ _30\"></span>provider<span class=\"ff3\"> </span></span>europei <span class=\"_ _30\"></span>e <span class=\"_ _30\"></span>che <span class=\"_ _30\"></span>ha <span class=\"_ _30\"></span>per <span class=\"_ _30\"></span>oggetto <span class=\"_ _30\"></span>la <span class=\"_ _30\"></span>gestione <span class=\"_ _3e\"></span>del <span class=\"_ _30\"></span>sistema <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>navigazione <span class=\"_ _30\"></span>satellitare<span class=\"_ _1\"></span> <span class=\"_ _30\"></span>EGNOS <span class=\"_ _30\"></span>e <span class=\"_ _30\"></span>la <span class=\"_ _30\"></span>fornitura <span class=\"_ _30\"></span>dei <span class=\"_ _30\"></span>relativi servizi, <span class=\"_ _33\"> </span>che <span class=\"_ _33\"> </span>nel <span class=\"_ _33\"> </span>2023 <span class=\"_ _33\"> </span>ha <span class=\"_ _33\"> </span>erogat<span class=\"_ _1\"></span>o  un <span class=\"_ _33\"> </span>di<span class=\"_ _1\"></span>videndo <span class=\"_ _33\"> </span>di <span class=\"_ _33\"> </span>583 <span class=\"_ _33\"> </span>migliaia <span class=\"_ _33\"> </span>di <span class=\"_ _33\"> </span>euro, <span class=\"_ _33\"> </span>in <span class=\"_ _33\"> </span>leg<span class=\"_ _1\"></span>gero <span class=\"_ _33\"> </span>decremento <span class=\"_ _33\"> </span>rispet<span class=\"_ _1\"></span>to all\u2019erogato del 2<span class=\"_ _1\"></span>022 <span class=\"ff3\">(667 migliaia di eur<span class=\"_ _1\"></span>o).</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-582": {
   "value": "9.<span class=\"ffb ls0\"> <span class=\"_ _42\"> </span><span class=\"ff3\">Partecipazioni in altre imprese<span class=\"_ _2ba\"> </span></span></span>La <span class=\"_ _2a\"></span>voce <span class=\"_ _2f\"></span>P<span class=\"_ _4\"></span>artecipazi<span class=\"_ _1\"></span>oni <span class=\"_ _2a\"></span>in <span class=\"_ _2f\"></span>altre <span class=\"_ _2a\"></span>imprese <span class=\"_ _2f\"></span>ammonta <span class=\"_ _2a\"></span>a <span class=\"_ _2a\"></span><span class=\"ls17\">46</span>.682 <span class=\"_ _2f\"></span>m<span class=\"_ _4\"></span>igliaia <span class=\"_ _2f\"></span>di <span class=\"_ _2a\"></span>euro <span class=\"_ _2a\"></span>(<span class=\"ls4\">36</span>.<span class=\"_ _1\"></span>310 <span class=\"_ _2a\"></span>migliaia <span class=\"_ _2f\"></span>di <span class=\"_ _2a\"></span>euro <span class=\"_ _2a\"></span>al <span class=\"_ _2f\"></span>31<span class=\"_ _2ba\"> </span>dicembre 2<span class=\"_ _1\"></span>022<span class=\"ls1f\">) <span class=\"ls2\">e <span class=\"_ _1\"></span><span class=\"ff5 ls0\">registra, <span class=\"_ _30\"></span>rispetto all\u2019esercizio <span class=\"_ _1\"></span>preced<span class=\"_ _1\"></span>ente, un <span class=\"ff3 lsa\">in<span class=\"ls0\">crem<span class=\"_ _1\"></span>ento di <span class=\"ls17\">10.<span class=\"ls4\">372<span class=\"_ _1\"></span><span class=\"ls0\"> migliaia <span class=\"_ _1\"></span>di euro<span class=\"_ _1\"></span> riferito<span class=\"_ _2ba\"> </span></span></span></span></span></span></span></span></span>esclusivamente<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>alla <span class=\"_ _2d\"></span>partecipazione <span class=\"_ _2d\"></span><span class=\"ff5\">pari <span class=\"_ _2d\"></span>all\u20198,6<span class=\"_ _1\"></span>%<span class=\"ff3\"> <span class=\"_ _2d\"></span>in <span class=\"_ _2d\"></span>Aireon <span class=\"_ _2d\"></span>LLC <span class=\"_ _2d\"></span>per <span class=\"_ _2d\"></span>il <span class=\"_ _2d\"></span>tramit<span class=\"_ _1\"></span>e <span class=\"_ _2d\"></span>della <span class=\"_ _2d\"></span>Aireon <span class=\"_ _2d\"></span>Holding<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>Company<span class=\"_ _2ba\"> </span></span></span>(Hold Co), che <span class=\"_ _30\"></span>si attester\u00e0, <span class=\"_ _30\"></span>post esercizio della <span class=\"_ _30\"></span>clausola di <span class=\"ff6\">redemp<span class=\"_ _1\"></span>tion<span class=\"ff3\"> al 1<span class=\"_ _1\"></span>0,35%, <span class=\"_ _1\"></span>ed \u00e8 c<span class=\"_ _1\"></span>ontabilizzata se<span class=\"_ _1\"></span>condo<span class=\"_ _2ba\"> </span></span></span>il <span class=\"_ _3b\"> </span>criterio <span class=\"_ _3b\"> </span>del <span class=\"_ _3b\"> </span><span class=\"ff6\">fair <span class=\"_ _3b\"> </span>value</span> <span class=\"_ _3b\"> </span>senza <span class=\"_ _3b\"> </span>possibilit\u00e0 <span class=\"_ _3b\"> </span>di <span class=\"_ _3b\"> </span>rigiro <span class=\"_ _3b\"> </span>a <span class=\"_ _3b\"> </span>conto <span class=\"_ _3b\"> </span>economico<span class=\"ls10\">. <span class=\"_ _3b\"> </span></span>La <span class=\"_ _d6\"> </span>partecipaz<span class=\"_ _1\"></span>ione, <span class=\"_ _3b\"> </span>a <span class=\"_ _3b\"> </span>valle<span class=\"_ _2ba\"> </span>del<span class=\"ff5\">l\u2019adeguamento<span class=\"_ _1\"></span> del valore sia <span class=\"_ _1\"></span>al <span class=\"ff6\">fair value <span class=\"ff3\">che al<span class=\"_ _30\"></span> c<span class=\"_ _4\"></span>ambio di fin<span class=\"_ _1\"></span>e anno<span class=\"lse\">, </span>risulta iscritta a 46,5 <span class=\"_ _1\"></span>milioni di eur<span class=\"_ _1\"></span>o<span class=\"ls10\">. </span></span></span></span>Il <span class=\"ff6 ls0\">fair <span class=\"_ _4\"></span>value<span class=\"ff3\"> \u00e8 <span class=\"_ _4\"></span>stato misurato in accordo con <span class=\"_ _4\"></span>le tecniche valutative previste dal principio IFRS <span class=\"_ _4\"></span>13 che <span class=\"_ _4\"></span>richiede<span class=\"_ _2ba\"> </span></span></span>di <span class=\"_ _30\"></span>massimizzare <span class=\"_ _30\"></span>l\u2019utilizzo <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>dati <span class=\"_ _30\"></span>osservabili <span class=\"_ _30\"></span>e ridurr<span class=\"_ _30\"></span>e al <span class=\"_ _3e\"></span>m<span class=\"_ _4\"></span>inimo <span class=\"_ _30\"></span>i <span class=\"_ _1\"></span>dati <span class=\"_ _30\"></span>non <span class=\"_ _30\"></span>osservabili <span class=\"_ _30\"></span>al <span class=\"_ _1\"></span>fine <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>stimare <span class=\"_ _1\"></span>il <span class=\"_ _30\"></span>prezzo<span class=\"_ _2ba\"> </span>al <span class=\"_ _34\"></span>quale <span class=\"_ _2a\"></span>avrebbe <span class=\"_ _2a\"></span>luogo <span class=\"_ _34\"> </span>una <span class=\"_ _2a\"></span>regolare <span class=\"_ _2a\"></span>o<span class=\"_ _4\"></span>perazione <span class=\"_ _2a\"></span>per <span class=\"_ _34\"></span>il <span class=\"_ _2a\"></span>trasferimento <span class=\"_ _2a\"></span>dello <span class=\"_ _34\"> </span>stru<span class=\"_ _1\"></span>mento <span class=\"_ _34\"></span>rappr<span class=\"_ _1\"></span>esentativo <span class=\"_ _2a\"></span>di<span class=\"_ _2ba\"> </span>capitale <span class=\"_ _4\"></span>tra <span class=\"_ _4\"></span>gli <span class=\"_ _4\"></span>operatori <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>mercato <span class=\"_ _4\"></span>alla <span class=\"_ _4\"></span>data <span class=\"_ _2d\"></span>di valutazione. <span class=\"_ _4\"></span>In <span class=\"_ _4\"></span>presenza <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>un mercato <span class=\"_ _2d\"></span>non attivo, <span class=\"_ _4\"></span>gli <span class=\"_ _4\"></span>input<span class=\"_ _2ba\"> </span>utilizzati risultano <span class=\"_ _1\"></span>coerenti con il Livello <span class=\"_ _1\"></span>3 della gerarch<span class=\"_ _1\"></span>ia del <span class=\"ff6\">fair value. </span>Al <span class=\"_ _34\"> </span>31 <span class=\"_ _34\"></span>dice<span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>bre <span class=\"_ _34\"></span>2023, <span class=\"_ _2a\"></span>il <span class=\"_ _34\"> </span>Gruppo <span class=\"_ _34\"> </span>ha <span class=\"_ _34\"> </span>effettuato<span class=\"_ _1\"></span> <span class=\"_ _34\"> </span>una <span class=\"_ _34\"> </span>stima <span class=\"_ _34\"></span><span class=\"ls8\">de<span class=\"ls15\">l <span class=\"_ _34\"> </span></span></span><span class=\"ff6\">fair <span class=\"_ _34\"> </span>value</span> <span class=\"_ _34\"></span>della<span class=\"_ _1\"></span> <span class=\"_ _34\"> </span>partecipazione <span class=\"_ _2a\"></span>utilizzando <span class=\"_ _34\"></span>i<span class=\"_ _2ba\"> </span>seguenti <span class=\"_ _4\"></span>input: i <span class=\"_ _4\"></span>flussi <span class=\"_ _4\"></span>relativi <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>Long <span class=\"_ _4\"></span>Term Operating P<span class=\"_ _4\"></span>lan <span class=\"_ _4\"></span>(LTOP) aggiornati <span class=\"_ _4\"></span>dal management <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>Aireon <span class=\"_ _4\"></span>nel<span class=\"_ _2ba\"> </span>mese <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>febbraio 2024 <span class=\"_ _4\"></span>e <span class=\"_ _2d\"></span>rif<span class=\"_ _1\"></span>eribili <span class=\"_ _4\"></span>alle <span class=\"_ _4\"></span>assunzioni di <span class=\"_ _4\"></span>mercato <span class=\"_ _4\"></span>esistenti <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>31 <span class=\"_ _4\"></span>dicembre 2023<span class=\"lse\">, <span class=\"_ _2d\"></span></span>con <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>orizzonte<span class=\"_ _2ba\"> </span>temporale <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>si <span class=\"_ _4\"></span>estende <span class=\"_ _4\"></span>fino <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>2038, <span class=\"_ _4\"></span>con <span class=\"_ _4\"></span>un <span class=\"_ _2d\"></span>increm<span class=\"_ _1\"></span>ento <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>cinque <span class=\"_ _2d\"></span>anni rispetto <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>piano <span class=\"_ _4\"></span>precedente <span class=\"_ _2d\"></span>il <span class=\"_ _4\"></span>cui<span class=\"_ _2ba\"> </span>periodo <span class=\"_ _4\"></span>esplicito <span class=\"_ _4\"></span>terminav<span class=\"_ _1\"></span>a <span class=\"_ _4\"></span><span class=\"lsa\">il <span class=\"_ _2d\"></span></span>2033<span class=\"ls10\">. <span class=\"_ _4\"></span></span>Tale <span class=\"_ _2d\"></span>estension<span class=\"_ _30\"></span>e <span class=\"_ _2d\"></span>consegue <span class=\"_ _4\"></span>alla <span class=\"_ _4\"></span>rivisitazi<span class=\"_ _1\"></span>one <span class=\"_ _4\"></span>ed <span class=\"_ _4\"></span>aggiornamento <span class=\"_ _4\"></span>della <span class=\"_ _4\"></span>vita<span class=\"_ _2ba\"> </span>utile d<span class=\"_ _1\"></span>ell\u2019asset <span class=\"_ _1\"></span>tecnologico <span class=\"_ _30\"></span><span class=\"ff3\">effettuata dal <span class=\"_ _30\"></span>management <span class=\"_ _30\"></span>di Aireon <span class=\"_ _1\"></span>di ulteriori <span class=\"_ _30\"></span>cinque <span class=\"_ _1\"></span>anni, <span class=\"_ _1\"></span>coerentemente <span class=\"_ _30\"></span>con<span class=\"_ _2ba\"> </span></span>la <span class=\"_ _30\"></span>medesima <span class=\"_ _3e\"></span>estensione <span class=\"_ _30\"></span>assunta <span class=\"_ _30\"></span>dal <span class=\"_ _3e\"></span>so<span class=\"_ _4\"></span>cio <span class=\"_ _30\"></span><span class=\"ff5\">Iridium <span class=\"_ _30\"></span>nell\u2019esercizio<span class=\"_ _1\"></span> <span class=\"_ _30\"></span>2023 <span class=\"_ _30\"></span>in <span class=\"_ _30\"></span>relazione <span class=\"_ _30\"></span>alla <span class=\"_ _30\"></span>costellazi<span class=\"_ _1\"></span>one <span class=\"_ _30\"></span>satellitare.<span class=\"_ _2ba\"> </span></span>Ai fini della stima del<span class=\"_ _30\"></span> <span class=\"_ _4\"></span><span class=\"ff6\">fair valu<span class=\"_ _1\"></span>e<span class=\"ff3\"> si \u00e8 adottato per\u00f2 <span class=\"ff5\">un <span class=\"_ _1\"></span>approccio conservati<span class=\"_ _1\"></span>vo limitando gli effetti<span class=\"_ _30\"></span> all\u2019esercizio<span class=\"_ _2ba\"> </span></span></span></span>2035 <span class=\"_ _1\"></span>in lin<span class=\"_ _1\"></span>ea <span class=\"_ _1\"></span>con <span class=\"_ _30\"></span>le dichiar<span class=\"_ _30\"></span>azioni rese<span class=\"_ _1\"></span> dal <span class=\"_ _30\"></span>socio d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>riferimento <span class=\"_ _30\"></span>e c<span class=\"_ _1\"></span>onsiderando <span class=\"_ _30\"></span>i dividendi <span class=\"_ _30\"></span>distribui<span class=\"ff5\">bili <span class=\"_ _1\"></span>nell\u2019arc<span class=\"_ _1\"></span>o<span class=\"_ _2ba\"> </span></span>del <span class=\"_ _2f\"></span>suddetto <span class=\"_ _2f\"></span>piano. <span class=\"_ _2d\"></span>Tali <span class=\"_ _2a\"></span>pr<span class=\"_ _1\"></span>evisioni <span class=\"_ _2f\"></span>economiche <span class=\"_ _2d\"></span>e <span class=\"_ _2f\"></span>finanziarie, <span class=\"_ _2f\"></span>beneficiando <span class=\"_ _2d\"></span>della <span class=\"_ _2f\"></span>suddetta <span class=\"_ _2f\"></span>estensione <span class=\"_ _2f\"></span>della<span class=\"_ _2ba\"> </span>vita <span class=\"_ _2d\"></span>utile, <span class=\"_ _2d\"></span>evidenziano <span class=\"_ _2d\"></span>un <span class=\"_ _2d\"></span>incremento <span class=\"_ _2d\"></span>dei <span class=\"_ _2d\"></span>dividendi <span class=\"_ _2d\"></span>distrib<span class=\"_ _1\"></span>uibili <span class=\"_ _2d\"></span>rispetto <span class=\"_ _2d\"></span>alle <span class=\"_ _2d\"></span>stime <span class=\"_ _2d\"></span>precedenti <span class=\"_ _2d\"></span><span class=\"ls2\">e <span class=\"_ _2d\"></span></span>lo <span class=\"_ _2d\"></span>sviluppo<span class=\"_ _2ba\"> </span>della nuova costellaz<span class=\"_ _1\"></span>ione nel pi\u00f9 ampi<span class=\"_ _1\"></span>o periodo considerato.<span class=\"_ _2ba\"> </span>Altri ele<span class=\"_ _1\"></span>menti su cui<span class=\"_ _1\"></span> \u00e8 s<span class=\"_ _30\"></span>tat<span class=\"_ _4\"></span>a b<span class=\"_ _1\"></span>asata la sti<span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>a sono <span class=\"_ _30\"></span>i prezzi u<span class=\"_ _1\"></span>fficiali di <span class=\"_ _1\"></span>Borsa, i d<span class=\"_ _1\"></span>ati ec<span class=\"_ _1\"></span>onomico-finanziari st<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>rici e<span class=\"_ _2ba\"> </span>previsionali <span class=\"_ _d6\"> </span>di <span class=\"_ _d5\"> </span>settore <span class=\"_ _d6\"> </span>e <span class=\"_ _d5\"> </span>la <span class=\"_ _d6\"> </span>media <span class=\"_ _d5\"> </span>dei <span class=\"_ _d6\"> </span>prezzi <span class=\"_ _d5\"> </span>di <span class=\"_ _d6\"> </span>mercato <span class=\"_ _d5\"> </span>dei <span class=\"_ _d6\"> </span>titoli <span class=\"_ _d5\"> </span>di <span class=\"_ _d6\"> </span>Stato <span class=\"_ _d5\"> </span>america<span class=\"ls8\">ni</span>. <span class=\"_ _d6\"> </span>Ad <span class=\"_ _d5\"> </span>esito<span class=\"_ _2ba\"> </span>dell\u2019aggiornament<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>dei <span class=\"_ _4\"></span>parametri di <span class=\"_ _2d\"></span>input, il <span class=\"_ _2d\"></span><span class=\"ff6\">fair value<span class=\"ff3\"> <span class=\"_ _4\"></span>della <span class=\"_ _4\"></span>partecipazione in <span class=\"_ _4\"></span>Aireon, <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>31 <span class=\"_ _4\"></span>dicembre 2<span class=\"_ _4\"></span>023,<span class=\"_ _2ba\"> </span></span></span>risulta <span class=\"_ _2f\"></span>pari <span class=\"_ _2d\"></span>a <span class=\"_ _2a\"></span>46,5 <span class=\"_ _2d\"></span>m<span class=\"_ _4\"></span>ilioni <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>euro, <span class=\"_ _2a\"></span>corrispondenti <span class=\"_ _2d\"></span>a <span class=\"_ _2f\"></span><span class=\"ls17\">51<span class=\"_ _4\"></span></span>,4 <span class=\"_ _2f\"></span>milioni <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>dollari, <span class=\"_ _2d\"></span>in <span class=\"_ _2a\"></span><span class=\"lsa\">in</span>cremento <span class=\"_ _2f\"></span>di <span class=\"_ _2d\"></span>1<span class=\"_ _4\"></span>2,8 <span class=\"_ _2d\"></span>milioni <span class=\"_ _2a\"></span>di<span class=\"_ _2ba\"> </span>dollari, corrispond<span class=\"_ _1\"></span>ente a 10,4 milioni di eur<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>, rispetto al dato<span class=\"_ _1\"></span> del 31 dicembre <span class=\"_ _1\"></span>2022<span class=\"ls10\">. </span>Il <span class=\"_ _30\"></span>modello <span class=\"_ _30\"></span>valutativo <span class=\"_ _1\"></span>utilizzato<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _30\"></span>fondato <span class=\"_ _30\"></span>sulle <span class=\"_ _1\"></span>seguenti <span class=\"_ _30\"></span>assunzioni: <span class=\"_ _30\"></span>i) <span class=\"ff6\">fa<span class=\"_ _1\"></span>ir <span class=\"_ _30\"></span>value<span class=\"ff3\">, <span class=\"_ _30\"></span>determinato <span class=\"_ _30\"></span>nella <span class=\"_ _30\"></span>prospettiva<span class=\"_ _2ba\"> </span></span></span>equity-side<span class=\"ff5\">, <span class=\"_ _30\"></span>in b<span class=\"_ _1\"></span>ase <span class=\"_ _1\"></span>ad <span class=\"_ _30\"></span>un modello <span class=\"_ _30\"></span>finanziario <span class=\"_ _30\"></span>basato <span class=\"_ _30\"></span>sull\u2019attualizzazione <span class=\"_ _30\"></span>dei divi<span class=\"_ _1\"></span>dendi <span class=\"_ _30\"></span>distribuibili <span class=\"_ _30\"></span>desunti <span class=\"_ _1\"></span>nel<span class=\"_ _2ba\"> </span></span>periodo <span class=\"_ _2f\"></span>esplicito <span class=\"_ _2a\"></span>di <span class=\"_ _2a\"></span>pian<span class=\"_ _1\"></span>o; <span class=\"_ _2a\"></span>ii) <span class=\"_ _2a\"></span>il <span class=\"_ _2f\"></span>valore <span class=\"_ _2a\"></span>terminal<span class=\"_ _1\"></span>e <span class=\"_ _2a\"></span>dell\u2019investi<span class=\"_ _1\"></span>mento <span class=\"_ _2f\"></span>\u00e8 <span class=\"_ _2a\"></span>determinato <span class=\"_ _2f\"></span>ipotizzando <span class=\"_ _2a\"></span>un <span class=\"_ _2f\"></span>flusso <span class=\"_ _2a\"></span>di cassa <span class=\"_ _30\"></span>sostenibil<span class=\"_ _1\"></span>e <span class=\"_ _30\"></span>ad <span class=\"_ _30\"></span>un <span class=\"_ _30\"></span>tass<span class=\"_ _1\"></span>o <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>crescita <span class=\"_ _3e\"></span>medio <span class=\"_ _30\"></span>nominal<span class=\"_ _1\"></span>e <span class=\"_ _30\"></span>(g-rate) <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>lungo <span class=\"_ _3e\"></span>periodo; <span class=\"_ _30\"></span>iii) <span class=\"_ _3e\"></span>il <span class=\"_ _30\"></span>tasso <span class=\"_ _30\"></span>di <span class=\"_ _3e\"></span>attualizzazione utilizzato <span class=\"_ _2d\"></span>\u00e8 <span class=\"_ _2d\"></span>il <span class=\"_ _2f\"></span>Cost <span class=\"_ _2d\"></span>of <span class=\"_ _2d\"></span>Capital <span class=\"_ _2d\"></span>(Ke) <span class=\"_ _2d\"></span>pari <span class=\"_ _2f\"></span>al <span class=\"_ _2d\"></span>15,58<span class=\"ls25\">% <span class=\"_ _2d\"></span></span>(14<span class=\"lse\">,5<span class=\"_ _4\"></span></span>7% <span class=\"_ _2d\"></span>nel <span class=\"_ _2d\"></span>2022), <span class=\"_ _2d\"></span>calcolato <span class=\"_ _2d\"></span>mediante <span class=\"_ _2d\"></span>la <span class=\"_ _2d\"></span>metodologia <span class=\"_ _2d\"></span>del CAPM (Capital Asset<span class=\"_ _1\"></span> Pricing Model).  Al <span class=\"_ _30\"></span>fine <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>verificare <span class=\"_ _30\"></span>la <span class=\"_ _30\"></span>robustezza <span class=\"_ _3e\"></span>della <span class=\"_ _30\"></span>stima <span class=\"_ _30\"></span>del <span class=\"_ _30\"></span><span class=\"ff6\">fair <span class=\"_ _30\"></span>value<span class=\"ff3\"> <span class=\"_ _30\"></span><span class=\"ff5\">\u00e8 <span class=\"_ _30\"></span>stata <span class=\"_ _30\"></span>condotta <span class=\"_ _30\"></span>un\u2019analisi <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>sensitivit\u00e0 <span class=\"_ _3e\"></span>riguardante </span></span></span>i <span class=\"_ _2d\"></span>parametri <span class=\"_ _2d\"></span>Ke <span class=\"_ _2f\"></span>e <span class=\"_ _2f\"></span>tasso <span class=\"_ _2d\"></span>g <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>crescita: <span class=\"_ _2f\"></span>mantenendo <span class=\"_ _2d\"></span>costante <span class=\"_ _2d\"></span>il <span class=\"_ _2d\"></span>fattore <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>crescita <span class=\"_ _2d\"></span>al <span class=\"_ _2d\"></span>2,<span class=\"_ _4\"></span><span class=\"ls4\">3%</span> <span class=\"_ _2d\"></span>ed <span class=\"_ _2f\"></span>ipotizzando <span class=\"_ _2d\"></span>un<span class=\"ls19\">a </span>variazione Ke pari a <span class=\"ls16\">+/</span>-0,5%, il valore della partecipazione si apprezzer<span class=\"_ _30\"></span>ebbe<span class=\"_ _4\"></span>/deprezzerebb<span class=\"_ _1\"></span>e rispettivamente di circa 2,5 mili<span class=\"_ _1\"></span>oni di dollari.  La <span class=\"_ _2d\"></span>voce <span class=\"_ _4\"></span>Partecipazioni <span class=\"_ _4\"></span>in <span class=\"_ _2d\"></span>altre <span class=\"_ _4\"></span>imprese <span class=\"_ _2d\"></span>accoglie <span class=\"_ _4\"></span>inoltre <span class=\"_ _4\"></span>la <span class=\"_ _2d\"></span>quota <span class=\"_ _4\"></span>del <span class=\"_ _2d\"></span>16,67% <span class=\"_ _4\"></span>detenuta <span class=\"_ _4\"></span>dalla <span class=\"_ _4\"></span>Capogruppo<span class=\"_ _4\"></span> <span class=\"_ _2d\"></span>nel capitale <span class=\"_ _30\"></span>sociale <span class=\"_ _3e\"></span>della <span class=\"_ _30\"></span>societ\u00e0 <span class=\"_ _3e\"></span>di <span class=\"_ _30\"></span>diritto <span class=\"_ _30\"></span>francese <span class=\"_ _30\"></span>ESSP <span class=\"_ _30\"></span>SaS, <span class=\"_ _3e\"></span>societ\u00e0 <span class=\"_ _30\"></span>in <span class=\"_ _30\"></span>cui <span class=\"_ _30\"></span>partecipano <span class=\"_ _3e\"></span>i <span class=\"_ _30\"></span>principali <span class=\"_ _30\"></span><span class=\"ff6\">service <span class=\"_ _30\"></span>provider<span class=\"ff3\"> </span></span>europei <span class=\"_ _30\"></span>e <span class=\"_ _30\"></span>che <span class=\"_ _30\"></span>ha <span class=\"_ _30\"></span>per <span class=\"_ _30\"></span>oggetto <span class=\"_ _30\"></span>la <span class=\"_ _30\"></span>gestione <span class=\"_ _3e\"></span>del <span class=\"_ _30\"></span>sistema <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>navigazione <span class=\"_ _30\"></span>satellitare<span class=\"_ _1\"></span> <span class=\"_ _30\"></span>EGNOS <span class=\"_ _30\"></span>e <span class=\"_ _30\"></span>la <span class=\"_ _30\"></span>fornitura <span class=\"_ _30\"></span>dei <span class=\"_ _30\"></span>relativi servizi, <span class=\"_ _33\"> </span>che <span class=\"_ _33\"> </span>nel <span class=\"_ _33\"> </span>2023 <span class=\"_ _33\"> </span>ha <span class=\"_ _33\"> </span>erogat<span class=\"_ _1\"></span>o  un <span class=\"_ _33\"> </span>di<span class=\"_ _1\"></span>videndo <span class=\"_ _33\"> </span>di <span class=\"_ _33\"> </span>583 <span class=\"_ _33\"> </span>migliaia <span class=\"_ _33\"> </span>di <span class=\"_ _33\"> </span>euro, <span class=\"_ _33\"> </span>in <span class=\"_ _33\"> </span>leg<span class=\"_ _1\"></span>gero <span class=\"_ _33\"> </span>decremento <span class=\"_ _33\"> </span>rispet<span class=\"_ _1\"></span>to all\u2019erogato del 2<span class=\"_ _1\"></span>022 <span class=\"ff3\">(667 migliaia di eur<span class=\"_ _1\"></span>o).</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-583": {
   "value": "10.<span class=\"ffb ls0\"> <span class=\"_ _30\"></span><span class=\"ff3\">Attivit\u00e0 finanziarie correnti e non corre<span class=\"_ _1\"></span>nti<span class=\"_ _4\"></span> </span></span>Le <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _4\"></span>finanziarie <span class=\"_ _4\"></span>non <span class=\"_ _2d\"></span>correnti<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>am<span class=\"_ _1\"></span>montano <span class=\"_ _4\"></span><span class=\"ls1e\">a <span class=\"_ _2d\"></span></span>344 <span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>igliaia <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>euro <span class=\"_ _2d\"></span>e <span class=\"_ _4\"></span>non <span class=\"_ _4\"></span>subiscono v<span class=\"_ _4\"></span>ariazioni <span class=\"_ _4\"></span>rispetto <span class=\"_ _4\"></span>al<span class=\"_ _2ba\"> </span>31 <span class=\"_ _2d\"></span>dicembre <span class=\"_ _2d\"></span>2022, <span class=\"_ _2d\"></span>mentre <span class=\"_ _2f\"></span>le <span class=\"_ _2d\"></span>attivit\u00e0 <span class=\"_ _2d\"></span>finanziarie <span class=\"_ _2d\"></span>correnti <span class=\"_ _2f\"></span>si <span class=\"_ _2d\"></span>sono <span class=\"_ _2d\"></span>azzerate <span class=\"_ _2d\"></span>per <span class=\"_ _2f\"></span>la <span class=\"_ _2d\"></span>scadenza <span class=\"_ _2d\"></span>dello <span class=\"_ _2d\"></span>strumento<span class=\"_ _2ba\"> </span>finanziario deriva<span class=\"_ _1\"></span>to presente al 31 dice<span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>bre 2022 per 169 <span class=\"_ _1\"></span>migliaia di euro.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-636": {
   "value": "10.<span class=\"ffb ls0\"> <span class=\"_ _30\"></span><span class=\"ff3\">Attivit\u00e0 finanziarie correnti e non corre<span class=\"_ _1\"></span>nti<span class=\"_ _4\"></span> </span></span>Le <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _4\"></span>finanziarie <span class=\"_ _4\"></span>non <span class=\"_ _2d\"></span>correnti<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>am<span class=\"_ _1\"></span>montano <span class=\"_ _4\"></span><span class=\"ls1e\">a <span class=\"_ _2d\"></span></span>344 <span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>igliaia <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>euro <span class=\"_ _2d\"></span>e <span class=\"_ _4\"></span>non <span class=\"_ _4\"></span>subiscono v<span class=\"_ _4\"></span>ariazioni <span class=\"_ _4\"></span>rispetto <span class=\"_ _4\"></span>al<span class=\"_ _2ba\"> </span>31 <span class=\"_ _2d\"></span>dicembre <span class=\"_ _2d\"></span>2022, <span class=\"_ _2d\"></span>mentre <span class=\"_ _2f\"></span>le <span class=\"_ _2d\"></span>attivit\u00e0 <span class=\"_ _2d\"></span>finanziarie <span class=\"_ _2d\"></span>correnti <span class=\"_ _2f\"></span>si <span class=\"_ _2d\"></span>sono <span class=\"_ _2d\"></span>azzerate <span class=\"_ _2d\"></span>per <span class=\"_ _2f\"></span>la <span class=\"_ _2d\"></span>scadenza <span class=\"_ _2d\"></span>dello <span class=\"_ _2d\"></span>strumento<span class=\"_ _2ba\"> </span>finanziario deriva<span class=\"_ _1\"></span>to presente al 31 dice<span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>bre 2022 per 169 <span class=\"_ _1\"></span>migliaia di euro.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-584": {
   "value": "11.<span class=\"ffb ls0\"> <span class=\"_ _30\"></span><span class=\"ff3\">Attivit\u00e0 per imposte anticipate e passivit\u00e0 per im<span class=\"_ _1\"></span>poste differite<span class=\"_ _2ba\"> </span></span></span>Le <span class=\"_ _30\"></span>attivit\u00e0 <span class=\"_ _1\"></span>per <span class=\"_ _30\"></span>imposte <span class=\"_ _30\"></span>anticipate <span class=\"_ _30\"></span>e <span class=\"_ _30\"></span>le <span class=\"_ _30\"></span>passivit\u00e0 <span class=\"_ _30\"></span>per <span class=\"_ _1\"></span>imposte <span class=\"_ _30\"></span>differite, <span class=\"_ _30\"></span>nonch\u00e9 <span class=\"_ _30\"></span>le <span class=\"_ _30\"></span>attivit\u00e0 <span class=\"_ _30\"></span>per <span class=\"_ _30\"></span>imposte <span class=\"_ _30\"></span>anticipate<span class=\"_ _2ba\"> </span>compensabili, <span class=\"_ _2a\"></span>ov<span class=\"_ _4\"></span>e <span class=\"_ _34\"></span>consent<span class=\"_ _1\"></span>ito, <span class=\"_ _34\"> </span>con <span class=\"_ _34\"> </span>le <span class=\"_ _34\"> </span>passivit\u00e0 <span class=\"_ _34\"> </span>per <span class=\"_ _2a\"></span>imposte <span class=\"_ _34\"> </span>differite <span class=\"_ _34\"></span>sono <span class=\"_ _34\"></span>d<span class=\"_ _1\"></span>ettagliatamente <span class=\"_ _34\"></span>rip<span class=\"_ _1\"></span>ortate <span class=\"_ _34\"> </span>nel<span class=\"_ _2ba\"> </span>prospetto <span class=\"_ _34\"> </span>seguente <span class=\"_ _33\"> </span>con <span class=\"_ _34\"> </span>separata  in<span class=\"_ _1\"></span>dicazione <span class=\"_ _34\"> </span>degli <span class=\"_ _33\"> </span>importi <span class=\"_ _34\"> </span>con <span class=\"_ _33\"> </span>effetto <span class=\"_ _34\"> </span>a <span class=\"_ _33\"> </span>conto <span class=\"_ _34\"> </span>eco<span class=\"_ _4\"></span>nomico <span class=\"_ _34\"> </span>e <span class=\"_ _33\"> </span>quelli <span class=\"_ _34\"> </span>co<span class=\"_ _4\"></span>n<span class=\"_ _2ba\"> </span>impatto nelle altr<span class=\"_ _1\"></span>e componenti di Conto Ec<span class=\"_ _1\"></span>onomico Complessiv<span class=\"_ _1\"></span>o (Patrimonio Ne<span class=\"_ _1\"></span>tto). Differenze<span class=\"_ _2ba\"> </span>temporanee<span class=\"_ _2ba\"> </span>Imposte<span class=\"_ _2ba\"> </span>antic/differ.<span class=\"_ _2ba\"> </span>Differenze<span class=\"_ _2ba\"> </span>temporanee<span class=\"_ _2ba\"> </span>Imposte<span class=\"_ _2ba\"> </span>antic/differ.<span class=\"_ _2ba\"> </span>Differenze<span class=\"_ _2ba\"> </span>temporanee<span class=\"_ _2ba\"> </span>Imposte<span class=\"_ _2ba\"> </span>antic/differ.<span class=\"_ _2ba\"> </span>Differenze<span class=\"_ _2ba\"> </span>cambi<span class=\"_ _2ba\"> </span>Differenze<span class=\"_ _2ba\"> </span>temporanee<span class=\"_ _2ba\"> </span>Imposte<span class=\"_ _2ba\"> </span>antic/differ.<span class=\"_ _2ba\"> </span>Attivit\u00e0 per impo<span class=\"_ _4\"></span>ste anti<span class=\"_ _4\"></span>cipate<span class=\"_ _2ba\"> </span>Fond<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span> t<span class=\"_ _4\"></span>ass<span class=\"_ _4\"></span>ati         37<span class=\"_ _30\"></span>.3<span class=\"_ _1\"></span>91<span class=\"_ _30\"></span> <span class=\"_ _73\"> </span>           8.9<span class=\"_ _30\"></span>72<span class=\"_ _1\"></span> <span class=\"_ _48\"> </span><span class=\"ls0\">7.637<span class=\"_ _90\"> </span>1.833<span class=\"_ _e9\"> </span>0<span class=\"_ _126\"> </span>0<span class=\"_ _1bb\"> </span>0<span class=\"_ _a9\"> </span></span>         45<span class=\"_ _30\"></span>.0<span class=\"_ _1\"></span>28<span class=\"_ _30\"></span> <span class=\"_ _73\"> </span>         10.<span class=\"_ _30\"></span>80<span class=\"_ _1\"></span>5<span class=\"_ _2ba\"> </span>Svalu<span class=\"_ _4\"></span>ta<span class=\"_ _4\"></span>zio<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>e ri<span class=\"_ _4\"></span>man<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>ze           9.<span class=\"_ _30\"></span>48<span class=\"_ _1\"></span>4 <span class=\"_ _3c\"> </span>           2.<span class=\"_ _1\"></span>27<span class=\"_ _30\"></span>6 <span class=\"_ _50\"> </span><span class=\"ls7b\">10<span class=\"_ _1bb\"> </span><span class=\"ls0\">2<span class=\"_ _1bb\"> </span>0<span class=\"_ _1bb\"> </span>0<span class=\"_ _1bb\"> </span>0<span class=\"_ _3d\"> </span></span></span>           9<span class=\"_ _30\"></span>.4<span class=\"_ _1\"></span>94<span class=\"_ _30\"></span> <span class=\"_ _73\"> </span>           2.2<span class=\"_ _30\"></span>78<span class=\"_ _2ba\"> </span>Att<span class=\"_ _4\"></span>ua<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>zza<span class=\"_ _4\"></span>zio<span class=\"_ _4\"></span>ne <span class=\"_ _4\"></span>credi<span class=\"_ _4\"></span>ti         18<span class=\"_ _30\"></span>.7<span class=\"_ _1\"></span>21<span class=\"_ _30\"></span> <span class=\"_ _73\"> </span>           4.4<span class=\"_ _30\"></span>94<span class=\"_ _1\"></span> <span class=\"_ _61\"> </span><span class=\"ls0\">(3.887)<span class=\"_ _41\"> </span>(933)<span class=\"_ _e9\"> </span>0<span class=\"_ _1bb\"> </span>0<span class=\"_ _126\"> </span>0<span class=\"_ _a9\"> </span></span>         14<span class=\"_ _30\"></span>.8<span class=\"_ _1\"></span>34<span class=\"_ _30\"></span> <span class=\"_ _3b\"> </span>           3.<span class=\"_ _30\"></span>56<span class=\"_ _1\"></span>1<span class=\"_ _2ba\"> </span>Effetto<span class=\"_ _4\"></span> fi<span class=\"_ _4\"></span>scale <span class=\"_ _4\"></span>IFRS con<span class=\"_ _4\"></span>versio<span class=\"_ _4\"></span>n              29<span class=\"_ _30\"></span>6 <span class=\"_ _3c\"> </span>                91 <span class=\"_ _f1\"> </span><span class=\"ls0\">0<span class=\"_ _1bb\"> </span>0<span class=\"_ _1bb\"> </span>0<span class=\"_ _1bb\"> </span>0<span class=\"_ _1bb\"> </span>0<span class=\"_ _a9\"> </span></span>              296<span class=\"_ _30\"></span> <span class=\"_ _73\"> </span>                91<span class=\"_ _2ba\"> </span>Att<span class=\"_ _4\"></span>ua<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>zza<span class=\"_ _4\"></span>zio<span class=\"_ _4\"></span>ne <span class=\"_ _4\"></span>TFR              31<span class=\"_ _30\"></span>6 <span class=\"_ _3c\"> </span>                94 <span class=\"_ _f1\"> </span><span class=\"ls0\">0<span class=\"_ _1bb\"> </span>0<span class=\"_ _1bb\"> </span>0<span class=\"_ _1bb\"> </span>0<span class=\"_ _1bb\"> </span>0<span class=\"_ _a9\"> </span></span>              316<span class=\"_ _30\"></span> <span class=\"_ _73\"> </span>                94<span class=\"_ _2ba\"> </span>Quota<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>TFR n<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>ded<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>cibi<span class=\"_ _4\"></span>le                89<span class=\"_ _30\"></span> <span class=\"_ _73\"> </span>                22<span class=\"_ _1\"></span> <span class=\"_ _48\"> </span><span class=\"ls0\">1.020<span class=\"_ _20\"> </span><span class=\"ls7b\">245<span class=\"_ _1bb\"> </span></span>0<span class=\"_ _1bb\"> </span>0<span class=\"_ _1bb\"> </span>0<span class=\"_ _a9\"> </span></span>           1.1<span class=\"_ _30\"></span>09<span class=\"_ _30\"></span> <span class=\"_ _3b\"> </span>              26<span class=\"_ _30\"></span>7<span class=\"_ _2ba\"> </span>Fair <span class=\"_ _4\"></span>val<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>e d<span class=\"_ _4\"></span>eriva<span class=\"_ _4\"></span>to                  4 <span class=\"_ _3c\"> </span>                  1 <span class=\"_ _f1\"> </span><span class=\"ls0\">0<span class=\"_ _1bb\"> </span>0<span class=\"_ _126\"> </span>0<span class=\"_ _1bb\"> </span>0<span class=\"_ _1bb\"> </span>0<span class=\"_ _a9\"> </span></span>                  4 <span class=\"_ _3c\"> </span>                  1<span class=\"_ _2ba\"> </span>Fair <span class=\"_ _4\"></span>val<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>e p<span class=\"_ _4\"></span>art<span class=\"_ _4\"></span>ecipa<span class=\"_ _4\"></span>zio<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>e<span class=\"_ _2ba\"> </span>20.82<span class=\"_ _1\"></span>7<span class=\"_ _a9\"> </span><span class=\"ls7a\">           4.<span class=\"_ _30\"></span>465<span class=\"_ _30\"></span> <span class=\"_ _bc\"> </span><span class=\"ls0\">0<span class=\"_ _1bb\"> </span>0<span class=\"_ _57\"> </span>(11.629)<span class=\"_ _1b6\"> </span>(2.442)<span class=\"_ _a2\"> </span>(91)<span class=\"_ _a9\"> </span></span>           9.<span class=\"_ _30\"></span>198<span class=\"_ _30\"></span> <span class=\"_ _73\"> </span>           1.9<span class=\"_ _30\"></span>32<span class=\"_ _2ba\"> </span></span>Al<span class=\"_ _4\"></span>tri         64<span class=\"_ _30\"></span>.9<span class=\"_ _1\"></span>48<span class=\"_ _30\"></span> <span class=\"_ _73\"> </span>         15.<span class=\"_ _30\"></span>90<span class=\"_ _1\"></span>6 <span class=\"_ _61\"> </span><span class=\"ls0\">(3.993<span class=\"_ _1\"></span>)<span class=\"_ _41\"> </span>(953)<span class=\"_ _1bb\"> </span>0<span class=\"_ _1bb\"> </span>0<span class=\"_ _41\"> </span>(393)<span class=\"_ _a9\"> </span><span class=\"ls7a\">         60<span class=\"_ _30\"></span>.9<span class=\"_ _1\"></span>55<span class=\"_ _30\"></span> <span class=\"_ _73\"> </span>         14<span class=\"_ _1\"></span>.5<span class=\"_ _30\"></span>60<span class=\"_ _2ba\"> </span></span></span>Totale       15<span class=\"_ _30\"></span>2.<span class=\"_ _30\"></span>07<span class=\"_ _1\"></span>6 <span class=\"_ _3c\"> </span>         36<span class=\"_ _30\"></span>.3<span class=\"_ _1\"></span>21<span class=\"_ _30\"></span> <span class=\"_ _137\"> </span><span class=\"ls7b\">787<span class=\"_ _da\"> </span>194<span class=\"_ _57\"> </span><span class=\"ls0\">(11.6<span class=\"_ _1\"></span>29)<span class=\"_ _1b6\"> </span>(2.<span class=\"_ _1\"></span>442)<span class=\"_ _41\"> </span>(48<span class=\"_ _1\"></span>4)<span class=\"_ _a9\"> </span><span class=\"ls7a\">       14<span class=\"_ _30\"></span>1.<span class=\"_ _30\"></span>23<span class=\"_ _1\"></span>4 <span class=\"_ _3c\"> </span>         33<span class=\"_ _30\"></span>.5<span class=\"_ _1\"></span>89<span class=\"_ _2ba\"> </span></span></span></span>Passivit\u00e0 p<span class=\"_ _4\"></span>er imposte <span class=\"_ _4\"></span>differite<span class=\"_ _2ba\"> </span>Al<span class=\"_ _4\"></span>tri           7.<span class=\"_ _30\"></span>82<span class=\"_ _1\"></span>3 <span class=\"_ _3c\"> </span>           1.<span class=\"_ _1\"></span>87<span class=\"_ _30\"></span>8 <span class=\"_ _12b\"> </span><span class=\"ls0\">(286)<span class=\"_ _2\"> </span>(68)<span class=\"_ _e9\"> </span>0<span class=\"_ _1bb\"> </span>0<span class=\"_ _1bb\"> </span>0<span class=\"_ _a9\"> </span></span>           7.5<span class=\"_ _30\"></span>37<span class=\"_ _1\"></span> <span class=\"_ _73\"> </span>           1.<span class=\"_ _30\"></span>810<span class=\"_ _2ba\"> </span>Att<span class=\"_ _4\"></span>ua<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>zza<span class=\"_ _4\"></span>zio<span class=\"_ _4\"></span>ne <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>ebi<span class=\"_ _4\"></span>ti           1.<span class=\"_ _30\"></span>09<span class=\"_ _1\"></span>4 <span class=\"_ _3c\"> </span>              26<span class=\"_ _30\"></span>3 <span class=\"_ _96\"> </span><span class=\"ls0\">(394)<span class=\"_ _a2\"> </span>(94)<span class=\"_ _1bb\"> </span>0<span class=\"_ _1bb\"> </span>0<span class=\"_ _1bb\"> </span>0<span class=\"_ _a9\"> </span></span>              70<span class=\"_ _30\"></span>0 <span class=\"_ _73\"> </span>              16<span class=\"_ _30\"></span>9<span class=\"_ _2ba\"> </span>Effetto<span class=\"_ _4\"></span> fi<span class=\"_ _4\"></span>scale <span class=\"_ _4\"></span>IFRS con<span class=\"_ _4\"></span>versio<span class=\"_ _4\"></span>n           1.<span class=\"_ _30\"></span>50<span class=\"_ _1\"></span>4 <span class=\"_ _3c\"> </span>              47<span class=\"_ _30\"></span>0 <span class=\"_ _96\"> </span><span class=\"ls0\">(471)<span class=\"_ _41\"> </span>(13<span class=\"_ _1\"></span>0)<span class=\"_ _1bb\"> </span>0<span class=\"_ _1bb\"> </span>0<span class=\"_ _1bb\"> </span>0<span class=\"_ _a9\"> </span><span class=\"ls7a\">           1.<span class=\"_ _1\"></span>03<span class=\"_ _30\"></span>3 <span class=\"_ _73\"> </span>              34<span class=\"_ _30\"></span>0<span class=\"_ _2ba\"> </span></span></span>Att<span class=\"_ _4\"></span>ua<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>zza<span class=\"_ _4\"></span>zio<span class=\"_ _4\"></span>ne <span class=\"_ _4\"></span>TFR<span class=\"_ _2ba\"> </span>407<span class=\"_ _a9\"> </span><span class=\"ls7a\">                98<span class=\"_ _30\"></span> <span class=\"_ _bc\"> </span><span class=\"ls0\">0<span class=\"_ _1bb\"> </span>0<span class=\"_ _db\"> </span>(22<span class=\"_ _1\"></span>5)<span class=\"_ _2\"> </span>(54)<span class=\"_ _e9\"> </span>0<span class=\"_ _da\"> </span><span class=\"ls7b\">182 <span class=\"_ _50\"> </span>44<span class=\"_ _2ba\"> </span></span></span></span>Fair <span class=\"_ _4\"></span>val<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>e d<span class=\"_ _4\"></span>eriva<span class=\"_ _4\"></span>to           2.<span class=\"_ _30\"></span>74<span class=\"_ _1\"></span>9 <span class=\"_ _3c\"> </span>              66<span class=\"_ _30\"></span>0 <span class=\"_ _bc\"> </span><span class=\"ls0\">0<span class=\"_ _1bb\"> </span>0<span class=\"_ _41\"> </span>(169)<span class=\"_ _2\"> </span>(4<span class=\"_ _1\"></span>0)<span class=\"_ _1bb\"> </span>0<span class=\"_ _a9\"> </span><span class=\"ls7a\">           2.<span class=\"_ _1\"></span>58<span class=\"_ _30\"></span>0 <span class=\"_ _3c\"> </span>              620<span class=\"_ _2ba\"> </span></span></span>PPA<span class=\"_ _2ba\"> </span>0<span class=\"_ _a9\"> </span><span class=\"ls7a\">           2.<span class=\"_ _30\"></span>42<span class=\"_ _1\"></span>1 <span class=\"_ _f1\"> </span><span class=\"ls0\">0<span class=\"_ _41\"> </span>(722)<span class=\"_ _1bb\"> </span>0<span class=\"_ _1bb\"> </span>0<span class=\"_ _1bb\"> </span>0<span class=\"_ _1bb\"> </span><span class=\"ls7b\">0 <span class=\"_ _3b\"> </span></span></span>           1.6<span class=\"_ _30\"></span>99<span class=\"_ _2ba\"> </span></span>Totale         13<span class=\"_ _30\"></span>.5<span class=\"_ _30\"></span>77<span class=\"_ _1\"></span> <span class=\"_ _73\"> </span>           5.<span class=\"_ _30\"></span>79<span class=\"_ _1\"></span>0 <span class=\"_ _61\"> </span><span class=\"ls0\">(1.<span class=\"_ _1\"></span>151)<span class=\"_ _1b6\"> </span>(1.<span class=\"_ _1\"></span>014)<span class=\"_ _41\"> </span>(3<span class=\"_ _1\"></span>94)<span class=\"_ _2\"> </span>(<span class=\"_ _1\"></span>94)<span class=\"_ _e9\"> </span>0<span class=\"_ _a9\"> </span><span class=\"ls7a\">         12.<span class=\"_ _30\"></span>03<span class=\"_ _30\"></span>2 <span class=\"_ _73\"> </span>           4.<span class=\"_ _30\"></span>68<span class=\"_ _30\"></span>2<span class=\"_ _2ba\"> </span></span></span>(mi<span class=\"_ _1\"></span>glia<span class=\"_ _1\"></span>ia di<span class=\"_ _1\"></span> euro)<span class=\"_ _2ba\"> </span>al 31.12.<span class=\"_ _1\"></span>2022<span class=\"_ _2ba\"> </span>Incr.<span class=\"_ _30\"></span>to<span class=\"_ _4\"></span>/decr.to con<span class=\"_ _2ba\"> </span>impatto <span class=\"_ _4\"></span>a C<span class=\"_ _4\"></span>E <span class=\"_ _4\"></span> Incr.<span class=\"_ _30\"></span>to<span class=\"_ _4\"></span>/decr.to con<span class=\"_ _2ba\"> </span>impatto <span class=\"_ _4\"></span>a P<span class=\"_ _4\"></span>N al 31.12.<span class=\"_ _1\"></span>2023<span class=\"_ _2ba\"> </span>La <span class=\"_ _4\"></span>movimentazione<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>dell\u2019esercizio<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>delle <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>imposte anticipate e <span class=\"_ _4\"></span>delle <span class=\"_ _4\"></span>passivit\u00e0 <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>imposte <span class=\"_ _4\"></span><span class=\"ff3\">differite<span class=\"_ _2ba\"> </span></span>che <span class=\"_ _4\"></span>presentano, <span class=\"_ _4\"></span>rispettivamente, <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>fine <span class=\"_ _4\"></span>202<span class=\"_ _4\"></span>3 <span class=\"_ _2d\"></span>un<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>sald<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span>di <span class=\"_ _4\"></span>33.589 <span class=\"_ _4\"></span>migliaia <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>euro <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>4.682 <span class=\"_ _2d\"></span>migliaia <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>euro, <span class=\"_ _4\"></span>\u00e8<span class=\"_ _2ba\"> </span>da attribuire ai segu<span class=\"_ _1\"></span>enti effetti:<span class=\"_ _2ba\"> </span>\u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff5\">la <span class=\"_ _2f\"></span>rilevazione <span class=\"_ _2f\"></span>della <span class=\"_ _2f\"></span>fiscalit\u00e0 <span class=\"_ _2f\"></span>differita <span class=\"_ _2f\"></span>associata<span class=\"_ _1\"></span> <span class=\"_ _2f\"></span>all\u2019attualizzazione <span class=\"_ _2f\"></span>dei <span class=\"_ _2f\"></span>crediti <span class=\"_ _2d\"></span>e <span class=\"_ _2a\"></span>debiti <span class=\"_ _2d\"></span>per <span class=\"_ _2a\"></span>balance<span class=\"_ _1\"></span> <span class=\"_ _2f\"></span>per <span class=\"_ _2a\"></span>la<span class=\"_ _2ba\"> </span></span></span>quota <span class=\"_ _2a\"></span>iscritta <span class=\"_ _34\"></span>nell\u2019es<span class=\"_ _1\"></span>ercizio <span class=\"_ _2a\"></span>202<span class=\"ff3\">3 <span class=\"_ _34\"> </span>e <span class=\"_ _2a\"></span>al <span class=\"_ _34\"> </span>rigir<span class=\"_ _1\"></span>o <span class=\"_ _34\"></span>della <span class=\"_ _2a\"></span>fiscalit\u00e0 <span class=\"_ _2a\"></span>differita <span class=\"_ _2a\"></span>dei <span class=\"_ _34\"></span>credi<span class=\"_ _1\"></span>ti <span class=\"_ _2a\"></span>e <span class=\"_ _34\"></span>debiti <span class=\"_ _2a\"></span>per <span class=\"_ _2a\"></span>la <span class=\"_ _34\"> </span>quota <span class=\"_ _2a\"></span>di<span class=\"_ _2ba\"> </span></span>competenza dell\u2019es<span class=\"_ _1\"></span>ercizio 202<span class=\"ff3\">3<span class=\"lsf\">; </span></span>\u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff5\">l\u2019utilizzo e nuova <span class=\"_ _4\"></span>iscrizione dei fondi rischi tassati e <span class=\"_ _4\"></span>del fondo svalutazione crediti, a seguito <span class=\"_ _4\"></span>degli eventi<span class=\"_ _2ba\"> </span></span></span>commentati alle n<span class=\"_ _1\"></span>ote n. 13 e 18<span class=\"ls11\">; </span>\u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff3\">alla rilevazione d<span class=\"_ _1\"></span>elle imposte anticipa<span class=\"_ _1\"></span>te sulla perdita fi<span class=\"_ _1\"></span>scale di ENAV North Atlanti<span class=\"_ _30\"></span>c;<span class=\"_ _2ba\"> </span></span></span>\u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff3\">alla <span class=\"_ _4\"></span>contabilizzazione del <span class=\"_ _4\"></span>TFR <span class=\"_ _4\"></span>secondo <span class=\"_ _2d\"></span>lo <span class=\"_ _4\"></span>IAS 1<span class=\"_ _4\"></span>9 <span class=\"_ _4\"></span><span class=\"ff5\">che <span class=\"_ _4\"></span>ha <span class=\"_ _4\"></span>rilevato <span class=\"_ _4\"></span>nell\u2019esercizio un</span>a <span class=\"_ _2d\"></span>perdita <span class=\"_ _4\"></span>attuariale con<span class=\"_ _2ba\"> </span></span></span>impatto nelle altr<span class=\"_ _1\"></span>e componenti del c<span class=\"_ _1\"></span>onto economic<span class=\"_ _1\"></span>o complessivo;<span class=\"_ _2ba\"> </span>\u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff3\">al <span class=\"_ _34\"></span>rigiro <span class=\"_ _2a\"></span>della <span class=\"_ _34\"></span>fiscalit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _34\"></span>anticip<span class=\"_ _1\"></span>ata <span class=\"_ _34\"> </span>sul <span class=\"_ _34\"></span><span class=\"ff6\">fair<span class=\"_ _1\"></span> <span class=\"_ _34\"> </span>value<span class=\"ff3\"> <span class=\"_ _2a\"></span>della <span class=\"_ _34\"></span>partecipazione<span class=\"_ _1\"></span> <span class=\"_ _34\"> </span>in <span class=\"_ _2a\"></span>Aireon <span class=\"_ _34\"> </span>LLC <span class=\"_ _34\"></span>come <span class=\"_ _2a\"></span>riportato <span class=\"_ _34\"></span>nel<span class=\"_ _2ba\"> </span></span></span></span></span>commento alla n<span class=\"_ _1\"></span>ota n.9; \u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff5\">alla <span class=\"_ _33\"> </span>rile<span class=\"_ _1\"></span>vazione <span class=\"_ _33\"> </span>e <span class=\"_ _34\"> </span>rigiro <span class=\"_ _33\"> </span>a <span class=\"_ _34\"> </span>conto <span class=\"_ _33\"> </span>economic<span class=\"_ _1\"></span>o <span class=\"_ _33\"> </span>dell\u2019elim<span class=\"_ _1\"></span>inazione <span class=\"_ _33\"> </span>dei <span class=\"_ _34\"> </span>margini <span class=\"_ _33\"> </span>sulle<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>operazioni <span class=\"_ _34\"> </span>effettuate<span class=\"_ _2ba\"> </span></span></span>nell\u2019ambito del Grup<span class=\"_ _1\"></span>po;<span class=\"_ _2ba\"> </span>\u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff3\">al <span class=\"_ _2a\"></span>rigiro<span class=\"_ _1\"></span> <span class=\"_ _2a\"></span>della <span class=\"_ _2f\"></span>fiscalit\u00e0 <span class=\"_ _2a\"></span>diffe<span class=\"_ _1\"></span>rita <span class=\"_ _2a\"></span>associata <span class=\"_ _2f\"></span>al <span class=\"_ _2a\"></span>pr<span class=\"_ _1\"></span>ocesso <span class=\"_ _2f\"></span>di <span class=\"_ _2a\"></span>Purchase <span class=\"_ _2f\"></span>Price <span class=\"_ _2a\"></span>Allocati<span class=\"_ _1\"></span>on <span class=\"_ _2f\"></span>della <span class=\"_ _2a\"></span>controllata <span class=\"_ _2f\"></span>IDS<span class=\"_ _2ba\"> </span></span></span>AirNav.<span class=\"_ _2ba\"> </span>Il Grupp<span class=\"_ _1\"></span>o ritiene ragione<span class=\"_ _1\"></span>volmente recup<span class=\"_ _1\"></span>erabili le i<span class=\"_ _30\"></span>mpo<span class=\"_ _4\"></span>ste anticip<span class=\"_ _1\"></span>ate iscritte sul<span class=\"_ _1\"></span>la base <span class=\"_ _1\"></span>degli imponibili <span class=\"_ _30\"></span>fiscali<span class=\"_ _2ba\"> </span>prospettici desu<span class=\"_ _1\"></span>mibili dai piani app<span class=\"_ _1\"></span>rovati. 30.<span class=\"ffb ls0\"> <span class=\"_ _30\"></span><span class=\"ff3\">Imposte </span></span>Le i<span class=\"_ _1\"></span>mposte sul<span class=\"_ _1\"></span> r<span class=\"_ _1\"></span>eddito a<span class=\"_ _1\"></span>mmontano <span class=\"_ _1\"></span>complessi<span class=\"_ _1\"></span>vamente <span class=\"_ _1\"></span>a 48.723 <span class=\"_ _30\"></span>migliaia di <span class=\"_ _30\"></span>euro e <span class=\"_ _30\"></span>presentano un <span class=\"_ _30\"></span>incremento<span class=\"_ _2ba\"> </span>complessivo di 5.43<span class=\"_ _1\"></span>8 migliaia di euro<span class=\"_ _1\"></span> dovuto principalment<span class=\"_ _1\"></span>e alla maggiore bas<span class=\"_ _1\"></span>e imponibile. Le imposte corr<span class=\"_ _1\"></span>enti e la fisc<span class=\"_ _1\"></span>alit\u00e0 differita son<span class=\"_ _1\"></span>o riportate nella segu<span class=\"_ _1\"></span>ente tabella: Per <span class=\"_ _2d\"></span>maggiori <span class=\"_ _2d\"></span>dettagli <span class=\"_ _2d\"></span>sulla <span class=\"_ _2d\"></span>rilevazione <span class=\"_ _2d\"></span>delle <span class=\"_ _2d\"></span>imposte <span class=\"_ _2f\"></span>anticipate <span class=\"_ _2d\"></span>e <span class=\"_ _2f\"></span>differite <span class=\"_ _2d\"></span>si <span class=\"_ _2d\"></span>rinvia <span class=\"_ _2d\"></span>a <span class=\"_ _2f\"></span>quanto <span class=\"_ _2d\"></span>riportato <span class=\"_ _2d\"></span>nella<span class=\"_ _2ba\"> </span>nota 11.<span class=\"_ _2ba\"> </span>Il <span class=\"_ _1\"></span>tax rate <span class=\"_ _1\"></span>per l\u2019i<span class=\"_ _30\"></span>mpo<span class=\"_ _4\"></span>sta <span class=\"_ _30\"></span>IRES dell\u2019esercizi<span class=\"_ _1\"></span>o 202<span class=\"ff3\">3 <span class=\"_ _30\"></span>\u00e8 pari <span class=\"_ _1\"></span>al 25,3% <span class=\"_ _30\"></span><span class=\"ff5\">leggermente sup<span class=\"_ _1\"></span>eriore <span class=\"_ _1\"></span>all\u2019imposta <span class=\"_ _30\"></span><span class=\"ff3\">teorica del<span class=\"_ _2ba\"> </span></span></span></span>24%. Il <span class=\"_ _2a\"></span>tax <span class=\"_ _2a\"></span>rate <span class=\"_ _2a\"></span>per <span class=\"_ _2f\"></span>l\u2019imposta <span class=\"_ _2a\"></span>IRAP <span class=\"_ _2a\"></span>dell\u2019eser<span class=\"_ _1\"></span>cizio <span class=\"_ _2a\"></span>202<span class=\"ff3\">3 <span class=\"_ _2a\"></span>\u00e8 <span class=\"_ _2a\"></span>risul<span class=\"_ _1\"></span>tato <span class=\"_ _2a\"></span>pari <span class=\"_ _2a\"></span>al <span class=\"_ _2a\"></span>5,6<span class=\"ls1b\">% <span class=\"_ _2a\"></span></span>superiore <span class=\"_ _2a\"></span><span class=\"ff5\">all\u2019i<span class=\"_ _1\"></span>mposta <span class=\"_ _2a\"></span>teorica <span class=\"_ _2f\"></span>del<span class=\"_ _2ba\"> </span></span></span>4,78%. 2023<span class=\"_ _88\"> </span>2022<span class=\"_ _2\"> </span><span class=\"ls0\">Variazioni<span class=\"_ _c6\"> </span>%<span class=\"_ _2ba\"> </span></span>IRES <span class=\"_ _213\"> </span>40.91<span class=\"_ _1\"></span>2<span class=\"_ _20c\"></span><span class=\"lsac\">                       <span class=\"ls0\"> <span class=\"_ _b\"> </span>37.359<span class=\"_ _13f\"></span><span class=\"lsac\">                    <span class=\"ls0\"> <span class=\"_ _24\"> </span>3.553<span class=\"_ _175\"> </span>9,5%<span class=\"_ _2ba\"> </span></span></span></span></span>IRAP<span class=\"_ _214\"> </span>9.020<span class=\"_ _215\"></span><span class=\"lsac\">                         <span class=\"ls0\"> <span class=\"_ _148\"> </span>7.274<span class=\"_ _13f\"></span><span class=\"lsac\">                      <span class=\"ls0\"> <span class=\"_ _14\"> </span>1.746<span class=\"_ _19d\"> </span>24,0%<span class=\"_ _2ba\"> </span></span></span></span></span>Totale <span class=\"_ _4\"></span>imposte <span class=\"_ _4\"></span>correnti<span class=\"_ _216\"> </span>49.<span class=\"_ _1\"></span>932<span class=\"_ _215\"></span><span class=\"lsac\">                       <span class=\"ls0\"> <span class=\"_ _148\"> </span>44.63<span class=\"_ _1\"></span>3<span class=\"_ _13f\"></span><span class=\"lsac\">                    <span class=\"ls0\"> <span class=\"_ _24\"> </span>5.299<span class=\"_ _1fd\"> </span><span class=\"lsab\">11,9%<span class=\"_ _2ba\"> </span></span></span></span></span></span>Impo<span class=\"_ _4\"></span>st<span class=\"_ _4\"></span>e a<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>cip<span class=\"_ _4\"></span>at<span class=\"_ _4\"></span>e<span class=\"_ _1f6\"> </span>(194)<span class=\"_ _25\"> </span>(848)<span class=\"_ _b1\"> </span><span class=\"lsab\">654<span class=\"_ _f6\"> </span></span>-77,1<span class=\"_ _1\"></span>%<span class=\"_ _2ba\"> </span>Impo<span class=\"_ _4\"></span>st<span class=\"_ _4\"></span>e d<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>fferit<span class=\"_ _4\"></span>e<span class=\"_ _49\"> </span>(<span class=\"_ _1\"></span>1.015<span class=\"_ _1\"></span>)<span class=\"_ _b4\"> </span>(50<span class=\"_ _1\"></span>0)<span class=\"_ _cd\"> </span>(515)<span class=\"_ _da\"> </span>n<span class=\"_ _4\"></span>.a<span class=\"_ _4\"></span>.<span class=\"_ _2ba\"> </span>Totale <span class=\"_ _4\"></span>imposte <span class=\"_ _4\"></span>correnti, an<span class=\"_ _4\"></span>ticipate e <span class=\"_ _4\"></span>differite<span class=\"_ _1dc\"> </span>48.723<span class=\"_ _215\"></span><span class=\"lsac\">                       <span class=\"ls0\"> <span class=\"_ _148\"> </span>43.<span class=\"_ _1\"></span>285<span class=\"_ _13f\"></span><span class=\"lsac\">                    <span class=\"ls0\"> <span class=\"_ _24\"> </span>5.43<span class=\"_ _1\"></span>8<span class=\"_ _1fd\"> </span><span class=\"lsab\">12,6%<span class=\"_ _2ba\"> </span></span></span></span></span></span>(m<span class=\"_ _30\"></span>igliai<span class=\"_ _1\"></span>a di<span class=\"_ _1\"></span> euro)<span class=\"_ _2ba\"> </span>IR<span class=\"_ _1\"></span>ES<span class=\"_ _1f1\"> </span>Incidenza %<span class=\"_ _135\"> </span>IRES<span class=\"_ _106\"> </span>Incidenza <span class=\"_ _4\"></span>%<span class=\"_ _2ba\"> </span>Uti<span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>nt<span class=\"_ _4\"></span>e i<span class=\"_ _4\"></span>mp<span class=\"_ _4\"></span>os<span class=\"_ _4\"></span>te                      1<span class=\"_ _1\"></span>61<span class=\"_ _30\"></span>.4<span class=\"_ _30\"></span>33<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>                    14<span class=\"_ _30\"></span>7.7<span class=\"_ _30\"></span>82<span class=\"_ _2ba\"> </span>Impo<span class=\"_ _4\"></span>sta<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>teo<span class=\"_ _4\"></span>rica                        3<span class=\"_ _1\"></span>8.<span class=\"_ _30\"></span>74<span class=\"_ _30\"></span>4 <span class=\"_ _10\"> </span><span class=\"ls0\">24,0%<span class=\"_ _42\"> </span></span>                      3<span class=\"_ _30\"></span>5.4<span class=\"_ _30\"></span>68<span class=\"_ _30\"></span> <span class=\"_ _146\"> </span><span class=\"ls0\">24<span class=\"_ _1\"></span>,0%<span class=\"_ _2ba\"> </span></span>Effetto d<span class=\"_ _4\"></span>elle<span class=\"_ _4\"></span> varia<span class=\"_ _4\"></span>zio<span class=\"_ _4\"></span>ni <span class=\"_ _4\"></span>in<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>au<span class=\"_ _4\"></span>men<span class=\"_ _4\"></span>to/<span class=\"_ _4\"></span>(dim.ne)<span class=\"_ _2ba\"> </span>rispe<span class=\"_ _4\"></span>tto <span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>ll'imp<span class=\"_ _4\"></span>osta<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>rdin<span class=\"_ _4\"></span>aria<span class=\"_ _2ba\"> </span>Spese <span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ded<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>cibi<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>i                             2<span class=\"_ _1\"></span>55<span class=\"_ _30\"></span> <span class=\"_ _13\"> </span><span class=\"ls0\">0,2%<span class=\"_ _42\"> </span></span>                             8<span class=\"_ _1\"></span>9 <span class=\"_ _cd\"> </span><span class=\"ls0\">0,1%<span class=\"_ _2ba\"> </span></span>Al<span class=\"_ _4\"></span>tre<span class=\"_ _2ba\"> </span>(648)<span class=\"_ _11d\"> </span>-0<span class=\"_ _1\"></span>,4%<span class=\"_ _1d8\"> </span>(557)<span class=\"_ _c9\"> </span>-0,4%<span class=\"_ _2ba\"> </span>Differenze <span class=\"_ _4\"></span>temp<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ran<span class=\"_ _4\"></span>ee <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>fo<span class=\"_ _4\"></span>nd<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span> t<span class=\"_ _4\"></span>ass<span class=\"_ _4\"></span>at<span class=\"_ _4\"></span>i<span class=\"_ _101\"> </span><span class=\"lsad\">                          2<span class=\"_ _1\"></span>.5<span class=\"_ _30\"></span>61<span class=\"_ _30\"></span> <span class=\"_ _13\"> </span><span class=\"ls0\">1,6%<span class=\"_ _42\"> </span></span>                        2.<span class=\"_ _30\"></span>35<span class=\"_ _30\"></span>9 <span class=\"_ _cd\"> </span><span class=\"ls0\">1,6%<span class=\"_ _2ba\"> </span></span></span>IR<span class=\"_ _1\"></span>ES Effettiv<span class=\"_ _1\"></span>a                        4<span class=\"_ _1\"></span>0.<span class=\"_ _30\"></span>91<span class=\"_ _30\"></span>2 <span class=\"_ _d8\"> </span><span class=\"lsae\">25,3%<span class=\"_ _3d\"> </span></span>                      3<span class=\"_ _1\"></span>7.<span class=\"_ _30\"></span>3<span class=\"_ _1\"></span>59<span class=\"_ _30\"></span> <span class=\"_ _bf\"> </span><span class=\"lsae\">25,3%<span class=\"_ _2ba\"> </span></span>(m<span class=\"_ _1\"></span>igli<span class=\"_ _1\"></span>aia <span class=\"_ _1\"></span>di euro<span class=\"_ _1\"></span>)<span class=\"_ _2ba\"> </span>2023<span class=\"_ _2ba\"> </span>2022<span class=\"_ _2ba\"> </span>IR<span class=\"_ _1\"></span>AP<span class=\"_ _d3\"> </span>Incidenza %<span class=\"_ _153\"> </span>IR<span class=\"_ _30\"></span>AP<span class=\"_ _1b7\"> </span>Incidenza <span class=\"_ _4\"></span>%<span class=\"_ _2ba\"> </span>Uti<span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>nt<span class=\"_ _4\"></span>e i<span class=\"_ _4\"></span>mp<span class=\"_ _4\"></span>os<span class=\"_ _4\"></span>te                      1<span class=\"_ _1\"></span>61<span class=\"_ _30\"></span>.4<span class=\"_ _30\"></span>33<span class=\"_ _1\"></span> <span class=\"_ _148\"> </span>                    14<span class=\"_ _30\"></span>7.<span class=\"_ _30\"></span>78<span class=\"_ _1\"></span>2<span class=\"_ _2ba\"> </span>Impo<span class=\"_ _4\"></span>sta<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>teo<span class=\"_ _4\"></span>rica                          7<span class=\"_ _1\"></span>.7<span class=\"_ _30\"></span>16<span class=\"_ _30\"></span> <span class=\"_ _b1\"> </span><span class=\"ls0\">4,78<span class=\"_ _1\"></span>%<span class=\"_ _42\"> </span><span class=\"lsaf\">                        7.<span class=\"_ _1\"></span>06<span class=\"_ _30\"></span>4 <span class=\"_ _b6\"> </span><span class=\"ls0\">4,78%<span class=\"_ _2ba\"> </span></span></span></span>Effetto d<span class=\"_ _4\"></span>elle<span class=\"_ _4\"></span> varia<span class=\"_ _4\"></span>zio<span class=\"_ _4\"></span>ni <span class=\"_ _4\"></span>in<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>au<span class=\"_ _4\"></span>men<span class=\"_ _4\"></span>to/<span class=\"_ _4\"></span>(dim.ne)<span class=\"_ _2ba\"> </span>rispe<span class=\"_ _4\"></span>tto <span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>ll'imp<span class=\"_ _4\"></span>os<span class=\"_ _4\"></span>ta <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>rdin<span class=\"_ _4\"></span>aria<span class=\"_ _2ba\"> </span>Al<span class=\"_ _4\"></span>tre                             7<span class=\"_ _1\"></span>67<span class=\"_ _30\"></span> <span class=\"_ _13\"> </span><span class=\"ls0\">0,5%<span class=\"_ _42\"> </span></span>                           18<span class=\"_ _30\"></span>4 <span class=\"_ _cd\"> </span><span class=\"ls0\">0,1%<span class=\"_ _2ba\"> </span></span>Oneri <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>roven<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>fin<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>zi<span class=\"_ _4\"></span>ari<span class=\"_ _d0\"> </span><span class=\"lsaf\">                             53<span class=\"_ _30\"></span>7 <span class=\"_ _5\"> </span><span class=\"ls0\">0,3%<span class=\"_ _5e\"> </span><span class=\"lsb0\">26<span class=\"_ _196\"> </span></span>0,0%<span class=\"_ _2ba\"> </span></span></span>IR<span class=\"_ _1\"></span>AP <span class=\"_ _4\"></span>Effettiv<span class=\"_ _30\"></span>a                          9<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>02<span class=\"_ _30\"></span>0 <span class=\"_ _11d\"> </span><span class=\"lsb0\">5,6%<span class=\"_ _3d\"> </span></span>                        7<span class=\"_ _30\"></span>.2<span class=\"_ _30\"></span>74<span class=\"_ _1\"></span> <span class=\"_ _1f1\"> </span><span class=\"lsb0\">4,9%<span class=\"_ _2ba\"> </span></span>(m<span class=\"_ _1\"></span>igli<span class=\"_ _1\"></span>aia <span class=\"_ _1\"></span>di euro<span class=\"_ _1\"></span>)<span class=\"_ _2ba\"> </span>2023<span class=\"_ _2ba\"> </span>2022",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-585": {
   "value": "12.<span class=\"ffb ls0\"> <span class=\"_ _30\"></span><span class=\"ff3\">Crediti tributari correnti e non correnti  </span></span>I crediti tributari non corre<span class=\"_ _1\"></span>nti ammontano a <span class=\"ls17\">13</span> m<span class=\"_ _4\"></span>igliaia di euro e registran<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> un decremento di 47 migliaia di euro<span class=\"ff5\">, <span class=\"_ _30\"></span>rispetto <span class=\"_ _30\"></span>all\u2019esercizio <span class=\"_ _30\"></span>precedent<span class=\"_ _1\"></span>e, <span class=\"_ _30\"></span>p<span class=\"ff3\">rincipalmente <span class=\"_ _3e\"></span>per <span class=\"_ _1\"></span>la <span class=\"_ _30\"></span>riclassifica <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>tale <span class=\"_ _30\"></span>importo <span class=\"_ _30\"></span><span class=\"ff5\">nell\u2019ambit<span class=\"_ _1\"></span>o <span class=\"_ _30\"></span>dei <span class=\"_ _30\"></span>crediti </span></span></span>tributari correnti. <span class=\"_ _1\"></span> I <span class=\"_ _2d\"></span>crediti <span class=\"_ _2f\"></span>tributari <span class=\"_ _2d\"></span>correnti <span class=\"_ _2f\"></span>ammontano <span class=\"_ _2d\"></span>a <span class=\"_ _2f\"></span>2.774 <span class=\"_ _2d\"></span>migliaia <span class=\"_ _2f\"></span>di <span class=\"_ _2d\"></span>euro<span class=\"_ _4\"></span> <span class=\"_ _2d\"></span><span class=\"ls2\">e <span class=\"_ _2f\"></span></span>registrano <span class=\"_ _2d\"></span>un <span class=\"_ _2f\"></span><span class=\"ls8\">de</span>cremento <span class=\"_ _2d\"></span>netto <span class=\"_ _2f\"></span>di <span class=\"_ _2d\"></span>3.103 migliaia <span class=\"_ _33\"> </span>di <span class=\"_ _33\"> </span>euro<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>dovut<span class=\"ff5\">o <span class=\"_ _33\"> </span>principalmente <span class=\"_ _33\"> </span>all\u2019u<span class=\"_ _1\"></span>tilizzo <span class=\"_ _33\"> </span><span class=\"ff3\">in <span class=\"_ _33\"> </span>compensazione<span class=\"_ _30\"></span>  del <span class=\"_ _33\"> </span>cred<span class=\"_ _1\"></span>ito  d<span class=\"_ _1\"></span>i <span class=\"_ _33\"> </span>imposta <span class=\"_ _33\"> </span>iscritt<span class=\"_ _30\"></span>o  p<span class=\"_ _1\"></span>er </span></span>l\u2019acquisto <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span><span class=\"ff3\">prodotti <span class=\"_ _2f\"></span>energetici <span class=\"_ _2d\"></span>riferito <span class=\"_ _2f\"></span>al <span class=\"_ _2d\"></span>terzo <span class=\"_ _2f\"></span>e <span class=\"_ _2f\"></span>quarto <span class=\"_ _2d\"></span>trimestre <span class=\"_ _2d\"></span>del <span class=\"_ _2f\"></span>2022 <span class=\"_ _2f\"></span>per <span class=\"_ _2d\"></span>complessivi <span class=\"_ _2d\"></span>2,6 <span class=\"_ _2d\"></span>m<span class=\"_ _4\"></span>ilioni <span class=\"_ _2d\"></span>di </span>euro.  Il <span class=\"_ _4\"></span><span class=\"fc2 ls0\">credito <span class=\"_ _4\"></span>IRES<span class=\"ff4\"> <span class=\"_ _4\"></span></span>e <span class=\"_ _2d\"></span>il credito <span class=\"_ _4\"></span>IRAP<span class=\"ff4\"> <span class=\"_ _2d\"></span></span><span class=\"fc0\">sono<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>riferiti <span class=\"_ _4\"></span>alle <span class=\"_ _4\"></span>societ\u00e0 <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>Gruppo <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>presentan<span class=\"_ _1\"></span>o <span class=\"_ _4\"></span>un <span class=\"_ _2d\"></span>sald<span class=\"_ _1\"></span>o <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>credito <span class=\"_ _4\"></span>quale </span></span>differenza tra gli a<span class=\"_ _1\"></span>cconti versati e l<span class=\"_ _1\"></span>e imposte correnti ril<span class=\"_ _1\"></span>evate nel 2023<span class=\"ls10\">. </span> a<span class=\"_ _30\"></span>l 3<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>.<span class=\"_ _1\"></span>1<span class=\"_ _4\"></span>2.20<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>3<span class=\"_ _92\"> </span>al<span class=\"_ _1\"></span> 3<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>.<span class=\"_ _30\"></span>1<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>.20<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>2<span class=\"_ _c6\"> </span>Va<span class=\"_ _30\"></span>r<span class=\"_ _4\"></span>ia<span class=\"_ _1\"></span>zi<span class=\"_ _1\"></span>one<span class=\"_ _2ba\"> </span>Cr<span class=\"_ _4\"></span>e<span class=\"_ _30\"></span>d<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span>to ve<span class=\"_ _30\"></span>r<span class=\"_ _4\"></span>s<span class=\"_ _2d\"></span>o era<span class=\"_ _2d\"></span>r<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span>o per I<span class=\"_ _2d\"></span>V<span class=\"_ _30\"></span>A<span class=\"_ _1bc\"> </span>1.2<span class=\"_ _4\"></span>57<span class=\"_ _1bd\"></span><span class=\"ls7d\">                       <span class=\"ls0\"> <span class=\"_ _1be\"> </span>1.4<span class=\"_ _4\"></span>70<span class=\"_ _1bd\"></span><span class=\"ls7d\">                       <span class=\"ls0\"> <span class=\"_ _9f\"> </span>(2<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>3)<span class=\"_ _2ba\"> </span></span></span></span></span>Cr<span class=\"_ _4\"></span>e<span class=\"_ _30\"></span>d<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span>to I<span class=\"_ _4\"></span>RE<span class=\"_ _1\"></span>S<span class=\"_ _1bf\"> </span><span class=\"ls7e\">507<span class=\"_ _1c0\"></span><span class=\"ls7d\">                          <span class=\"ls0\"> <span class=\"_ _59\"> </span>1<span class=\"_ _4\"></span>.18<span class=\"_ _4\"></span>9<span class=\"_ _1bd\"></span><span class=\"ls7d\">                       <span class=\"ls0\"> <span class=\"_ _86\"> </span>(6<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>)<span class=\"_ _2ba\"> </span></span></span></span></span></span>Cr<span class=\"_ _4\"></span>e<span class=\"_ _30\"></span>d<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span>to I<span class=\"_ _4\"></span>RA<span class=\"_ _30\"></span>P<span class=\"_ _1c1\"> </span><span class=\"ls7e\">99<span class=\"_ _1c0\"></span><span class=\"ls7d\">                            <span class=\"ls0\"> <span class=\"_ _e\"> </span><span class=\"ls7e\">178<span class=\"_ _1c0\"></span><span class=\"ls7d\">                          <span class=\"ls0\"> <span class=\"_ _a\"> </span>(79<span class=\"_ _4\"></span>)<span class=\"_ _2ba\"> </span></span></span></span></span></span></span>Cr<span class=\"_ _4\"></span>e<span class=\"_ _30\"></span>d<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span>to a<span class=\"_ _4\"></span>l<span class=\"_ _2d\"></span>tre i<span class=\"_ _4\"></span>mpos<span class=\"_ _2d\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> c<span class=\"_ _4\"></span>or<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>ent<span class=\"_ _30\"></span>i<span class=\"_ _1c2\"> </span><span class=\"ls7e\">911<span class=\"_ _1c0\"></span><span class=\"ls7d\">                          <span class=\"ls0\"> <span class=\"_ _59\"> </span>3<span class=\"_ _4\"></span>.04<span class=\"_ _4\"></span>0<span class=\"_ _1bd\"></span><span class=\"ls7d\">                       <span class=\"ls0\"> <span class=\"_ _16d\"> </span>(2<span class=\"_ _4\"></span>.12<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>)<span class=\"_ _2ba\"> </span></span></span></span></span></span>T<span class=\"_ _30\"></span>ot<span class=\"_ _4\"></span>ale <span class=\"_ _1c3\"> </span>2.77<span class=\"_ _4\"></span>4<span class=\"_ _1bd\"></span><span class=\"ls7d\">                       <span class=\"ls0\"> <span class=\"_ _1be\"> </span>5.877<span class=\"_ _1bd\"></span><span class=\"ls7d\">                       <span class=\"ls0\"> <span class=\"_ _16d\"> </span>(3<span class=\"_ _4\"></span>.10<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>)<span class=\"_ _2ba\"> </span></span></span></span></span>(m<span class=\"_ _2d\"></span>igliaia <span class=\"_ _4\"></span>di e<span class=\"_ _4\"></span>uro<span class=\"_ _1\"></span>)<span class=\"_ _2ba\"> </span>23.<span class=\"ffb ls0\"> <span class=\"_ _30\"></span><span class=\"ff3\">Debiti tributari e previdenziali<span class=\"_ _2ba\"> </span></span></span>I <span class=\"_ _2d\"></span>debiti <span class=\"_ _2f\"></span>tributari <span class=\"_ _2d\"></span>e <span class=\"_ _2f\"></span>previden<span class=\"_ _1\"></span>ziali <span class=\"_ _2d\"></span>ammontano <span class=\"_ _2f\"></span>a <span class=\"_ _2f\"></span>37.<span class=\"ls17\">827</span> <span class=\"_ _2d\"></span>migliaia <span class=\"_ _2f\"></span>di <span class=\"_ _2d\"></span>euro <span class=\"_ _2d\"></span>e <span class=\"_ _2f\"></span>sono <span class=\"_ _2d\"></span>composti <span class=\"_ _2d\"></span>come <span class=\"_ _2f\"></span>da <span class=\"_ _2d\"></span>tabella <span class=\"_ _2d\"></span>di<span class=\"_ _2ba\"> </span>seguito allegata.<span class=\"_ _2ba\"> </span>I <span class=\"_ _30\"></span><span class=\"fc2 ls0\">Debiti <span class=\"_ _30\"></span>tributari <span class=\"_ _3e\"></span><span class=\"fc0\">registrano <span class=\"_ _3e\"></span>un <span class=\"_ _30\"></span><span class=\"ls8\">de<span class=\"ls0\">cremento <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>15.726 <span class=\"_ _3e\"></span>migliaia <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>euro <span class=\"_ _30\"></span>imputabile <span class=\"_ _3e\"></span>sia <span class=\"_ _30\"></span>al <span class=\"_ _30\"></span>minor <span class=\"_ _30\"></span>debito <span class=\"_ _3e\"></span>di <span class=\"_ _30\"></span>imposta<span class=\"_ _2ba\"> </span></span></span></span></span>IRES ed <span class=\"_ _4\"></span>IRAP <span class=\"_ _4\"></span>che ammonta a <span class=\"_ _4\"></span>complessivi <span class=\"_ _4\"></span>5,6 m<span class=\"_ _4\"></span>ilioni di <span class=\"_ _4\"></span>euro rispetto a<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>16,2 milioni di <span class=\"_ _4\"></span>euro <span class=\"_ _4\"></span>del 31 <span class=\"_ _4\"></span>dicembre<span class=\"_ _2ba\"> </span>2022 <span class=\"ff5\">per<span class=\"_ _1\"></span> i <span class=\"_ _1\"></span>maggiori a<span class=\"_ _30\"></span>cco<span class=\"_ _4\"></span>nti<span class=\"_ _1\"></span> di i<span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>posta <span class=\"_ _1\"></span>versati n<span class=\"_ _1\"></span>ell\u2019esercizio <span class=\"_ _1\"></span><span class=\"ff3\">e per <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>minori ri<span class=\"_ _1\"></span>tenute IR<span class=\"_ _1\"></span>PEF, che<span class=\"_ _1\"></span> aveva <span class=\"_ _30\"></span>visto un<span class=\"_ _2ba\"> </span></span></span>incremento <span class=\"_ _3b\"> </span>nell\u2019esercizi<span class=\"_ _1\"></span>o <span class=\"_ _3b\"> </span>precedente <span class=\"_ _3b\"> </span>per <span class=\"_ _3b\"> </span><span class=\"ff3 lsa\">il<span class=\"ls0\"> <span class=\"_ _d6\"> </span>recupero <span class=\"_ _73\"> </span>inflattivo <span class=\"_ _3b\"> </span><span class=\"ls34\">de<span class=\"_ _4\"></span></span>l <span class=\"_ _d6\"> </span>perio<span class=\"_ _1\"></span>do <span class=\"_ _3b\"> </span>di <span class=\"_ _d6\"> </span><span class=\"ff6\">vacatio <span class=\"_ _73\"> </span></span>co<span class=\"_ _4\"></span>ntrattua<span class=\"_ _1\"></span>le<span class=\"_ _2ba\"> </span></span></span>riconosciuto al per<span class=\"_ _1\"></span>sonale dipend<span class=\"_ _1\"></span>ente nel mese di dice<span class=\"_ _1\"></span>mbre 2022<span class=\"lsb\">. </span>I <span class=\"_ _4\"></span><span class=\"fc2 ls0\">Debiti <span class=\"_ _4\"></span>verso <span class=\"_ _4\"></span>istituti <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>previdenza <span class=\"_ _4\"></span><span class=\"fc0\">ammontano<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>22<span class=\"_ _4\"></span>.949 migliaia <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>euro <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span><span class=\"ls8\">de</span>cremento <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>3.272 <span class=\"_ _4\"></span>migliaia di<span class=\"_ _2ba\"> </span></span></span>euro, <span class=\"_ _34\"></span>risp<span class=\"_ _1\"></span>etto <span class=\"_ _34\"> </span>al <span class=\"_ _2a\"></span>dato <span class=\"_ _34\"> </span>del <span class=\"_ _2a\"></span>31 <span class=\"_ _34\"> </span>dicembre <span class=\"_ _2a\"></span>2022, <span class=\"_ _34\"> </span>quale <span class=\"_ _2a\"></span>effetto <span class=\"_ _34\"> </span>netto <span class=\"_ _2a\"></span>tra <span class=\"_ _34\"> </span>i <span class=\"_ _34\"></span>maggio<span class=\"_ _1\"></span>ri <span class=\"_ _34\"></span>contributi <span class=\"_ _2a\"></span>maturati <span class=\"_ _34\"></span>sugli<span class=\"_ _2ba\"> </span>al <span class=\"_ _4\"></span>31.<span class=\"_ _30\"></span>12.202<span class=\"_ _30\"></span>3<span class=\"_ _fb\"> </span>al 31.12<span class=\"_ _1\"></span>.20<span class=\"_ _1\"></span>22<span class=\"_ _d1\"> </span>Variazion<span class=\"_ _4\"></span>e<span class=\"_ _2ba\"> </span>Debit<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>tri<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>ta<span class=\"_ _4\"></span>ri<span class=\"_ _11\"> </span>1<span class=\"_ _1\"></span>4.87<span class=\"_ _1\"></span>8<span class=\"_ _102\"></span><span class=\"ls92\">                     <span class=\"ls0\"> <span class=\"_ _1a\"> </span>30.604<span class=\"_ _102\"></span><span class=\"ls92\">                     <span class=\"ls0\"> <span class=\"_ _81\"> </span>(15.7<span class=\"_ _1\"></span>26)<span class=\"_ _2ba\"> </span></span></span></span></span>Debit<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>verso<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ist<span class=\"_ _4\"></span>it<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span> p<span class=\"_ _4\"></span>revi<span class=\"_ _4\"></span>den<span class=\"_ _4\"></span>za<span class=\"_ _1f2\"> </span>22.9<span class=\"_ _1\"></span>49<span class=\"_ _102\"></span><span class=\"ls92\">                     <span class=\"ls0\"> <span class=\"_ _1a\"> </span>26.221<span class=\"_ _98\"></span><span class=\"ls92\">                     <span class=\"_ _4\"></span><span class=\"ls0\"> <span class=\"_ _77\"> </span>(3.2<span class=\"_ _1\"></span>72)<span class=\"_ _2ba\"> </span></span></span></span></span>Totale <span class=\"_ _1c7\"> </span>37.<span class=\"_ _30\"></span>827<span class=\"_ _102\"></span><span class=\"ls92\">                     <span class=\"ls0\"> <span class=\"_ _1a\"> </span>56.82<span class=\"_ _1\"></span>5<span class=\"_ _102\"></span><span class=\"ls92\">                     <span class=\"ls0\"> <span class=\"_ _81\"> </span>(18.<span class=\"_ _1\"></span>998)<span class=\"_ _2ba\"> </span></span></span></span></span>(m<span class=\"_ _30\"></span>iglia<span class=\"_ _1\"></span>ia d<span class=\"_ _30\"></span>i euro)<span class=\"_ _2ba\"> </span>accantonamenti <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>costo <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>personale <span class=\"_ _4\"></span>e <span class=\"_ _2d\"></span>sul <span class=\"_ _2d\"></span>debi<span class=\"_ _1\"></span>to <span class=\"_ _4\"></span>per <span class=\"_ _2d\"></span>ferie m<span class=\"_ _4\"></span>aturate <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>non <span class=\"_ _2d\"></span>fruite, <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>complessivi <span class=\"_ _4\"></span>9.295 migliaia <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>euro <span class=\"_ _2f\"></span>(8.5<span class=\"ls17\">51</span> <span class=\"_ _2f\"></span>migliaia <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>euro <span class=\"_ _2f\"></span>al <span class=\"_ _2d\"></span>31 <span class=\"_ _2f\"></span>dicembr<span class=\"_ _1\"></span>e <span class=\"_ _2f\"></span>2022), <span class=\"_ _2d\"></span>per <span class=\"_ _2f\"></span>il <span class=\"_ _2d\"></span>maggior <span class=\"_ _2f\"></span>debito <span class=\"_ _2d\"></span><span class=\"ff5\">verso <span class=\"_ _2d\"></span>l\u2019INPS <span class=\"_ _2d\"></span>inerente <span class=\"_ _2f\"></span>i </span>contributi <span class=\"_ _4\"></span>da <span class=\"_ _4\"></span>isopensione <span class=\"_ _4\"></span>riferito <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>due <span class=\"_ _4\"></span>dirigenti <span class=\"_ _4\"></span>cessati <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>fine <span class=\"_ _2d\"></span>anno <span class=\"ls2\">e <span class=\"_ _2d\"></span></span>per <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>minori <span class=\"_ _4\"></span>contributi <span class=\"_ _4\"></span>INPS <span class=\"_ _4\"></span>maturati, rispetto al <span class=\"_ _30\"></span>mese di dicembr<span class=\"_ _30\"></span>e 2022, che era<span class=\"_ _1\"></span> stato influ<span class=\"_ _1\"></span>enzato dal <span class=\"_ _30\"></span>riconoscimento al<span class=\"_ _1\"></span> personale <span class=\"_ _1\"></span>dipendente <span class=\"_ _1\"></span>del citato recupero infla<span class=\"_ _1\"></span>ttivo, generando un magg<span class=\"_ _1\"></span>ior debito contrib<span class=\"_ _1\"></span>utivo versat<span class=\"_ _1\"></span>o nel mese di gennai<span class=\"_ _1\"></span>o 2023. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-586": {
   "value": "13.<span class=\"ffb ls0\"> <span class=\"_ _30\"></span><span class=\"ff3\">Crediti commerciali correnti e non correnti </span></span>I <span class=\"_ _4\"></span>crediti <span class=\"_ _4\"></span>commerciali<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>correnti <span class=\"_ _4\"></span>ammontano<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>a <span class=\"_ _2d\"></span>3<span class=\"ls17\">91</span>.303 migliaia <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>euro <span class=\"_ _4\"></span>ed <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>crediti commerciali <span class=\"_ _4\"></span>non <span class=\"_ _4\"></span>correnti <span class=\"_ _4\"></span><span class=\"ls1e\">a<span class=\"_ _2ba\"> </span></span>526.841 <span class=\"_ _1\"></span>migliaia <span class=\"_ _1\"></span>di euro <span class=\"_ _30\"></span>e hann<span class=\"_ _1\"></span>o registrato <span class=\"_ _30\"></span><span class=\"ff5\">nell\u2019esercizio<span class=\"ff3\">, <span class=\"_ _1\"></span>rispetto il<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>31 dicembre <span class=\"_ _30\"></span>2022, le <span class=\"_ _30\"></span>variazioni <span class=\"_ _1\"></span>riportate<span class=\"_ _2ba\"> </span></span></span>nella seguente tab<span class=\"_ _1\"></span>ella: Il <span class=\"_ _4\"></span><span class=\"fc2 ls0\">Credito <span class=\"_ _4\"></span>verso <span class=\"_ _4\"></span>Eurocontrol <span class=\"fc0\">si <span class=\"_ _2d\"></span>riferisce<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>ai <span class=\"_ _4\"></span>corrispettivi derivanti <span class=\"_ _4\"></span>dai <span class=\"_ _4\"></span>ricavi <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>rotta <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>terminale <span class=\"_ _4\"></span>non <span class=\"_ _4\"></span>ancora<span class=\"_ _2ba\"> </span></span></span>incassati <span class=\"_ _2a\"></span>al <span class=\"_ _2a\"></span>31 <span class=\"_ _34\"> </span>dicembre <span class=\"_ _2a\"></span>2023, <span class=\"_ _2a\"></span>e <span class=\"_ _34\"> </span>per <span class=\"_ _2a\"></span>la <span class=\"_ _2a\"></span>parte <span class=\"_ _34\"></span>prep<span class=\"_ _1\"></span>onderante <span class=\"_ _2a\"></span>non <span class=\"_ _2a\"></span>ancora <span class=\"_ _2a\"></span>scaduti, <span class=\"_ _34\"></span>pari <span class=\"_ _2a\"></span>rispettivament<span class=\"_ _1\"></span>e <span class=\"_ _2a\"></span>a<span class=\"_ _2ba\"> </span>1<span class=\"ls17\">15</span>.2<span class=\"ls4\">44</span> <span class=\"_ _2d\"></span>migliaia <span class=\"_ _2f\"></span>di <span class=\"_ _2d\"></span>euro <span class=\"_ _2d\"></span>(109.289 <span class=\"_ _2d\"></span>migliaia <span class=\"_ _2f\"></span>di <span class=\"_ _2d\"></span>euro <span class=\"_ _2d\"></span>al <span class=\"_ _2d\"></span>3<span class=\"_ _4\"></span>1 <span class=\"_ _2d\"></span>dicembre <span class=\"_ _2d\"></span>2022) <span class=\"_ _2f\"></span>e <span class=\"_ _2f\"></span>53.259 <span class=\"_ _2d\"></span>migliaia <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>euro <span class=\"_ _2f\"></span>(46.763<span class=\"_ _2ba\"> </span>migliaia <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>euro <span class=\"_ _2d\"></span>al <span class=\"_ _2d\"></span>31 <span class=\"_ _2f\"></span>dice<span class=\"_ _1\"></span>mbre <span class=\"_ _2d\"></span>2022<span class=\"_ _4\"></span>) <span class=\"_ _2d\"></span>al <span class=\"_ _2d\"></span>lordo <span class=\"_ _2d\"></span>del <span class=\"_ _2d\"></span>fondo <span class=\"_ _2d\"></span>svalutazione <span class=\"_ _2d\"></span>crediti<span class=\"ls10\">. <span class=\"_ _2d\"></span></span><span class=\"ff5\">L\u2019incremento <span class=\"_ _2d\"></span>complessivo <span class=\"_ _2d\"></span>di<span class=\"_ _2ba\"> </span></span>12.451 <span class=\"_ _34\"></span>migliaia <span class=\"_ _2a\"></span>di <span class=\"_ _34\"> </span>euro <span class=\"_ _34\"></span>\u00e8 <span class=\"_ _2a\"></span>riferito <span class=\"_ _34\"> </span>principalmente <span class=\"_ _2a\"></span>al <span class=\"_ _34\"> </span>maggior <span class=\"_ _34\"></span>fattura<span class=\"_ _1\"></span>to <span class=\"_ _34\"> </span>generato <span class=\"_ _2a\"></span>nei <span class=\"_ _34\"> </span>mesi <span class=\"_ _34\"></span>di <span class=\"_ _34\"></span>nov<span class=\"_ _1\"></span>embre <span class=\"_ _34\"></span>e<span class=\"_ _2ba\"> </span>dicembre <span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>023, <span class=\"_ _2d\"></span>rispetto <span class=\"_ _2d\"></span>ai <span class=\"_ _2d\"></span>corrispond<span class=\"_ _1\"></span>enti <span class=\"_ _2d\"></span>mesi <span class=\"_ _2d\"></span>del <span class=\"_ _4\"></span>202<span class=\"_ _4\"></span>2, <span class=\"_ _2d\"></span>grazie <span class=\"_ _2d\"></span>alla <span class=\"_ _2d\"></span>ripresa<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>dei <span class=\"_ _2d\"></span>collegamenti<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>del <span class=\"_ _2d\"></span>trasporto<span class=\"_ _2ba\"> </span>aereo<span class=\"ls10\">. </span>Il <span class=\"_ _30\"></span>credito <span class=\"_ _1\"></span>verso Eur<span class=\"_ _30\"></span>ocontrol, al <span class=\"_ _30\"></span>netto della <span class=\"_ _30\"></span>quota <span class=\"_ _1\"></span>di d<span class=\"_ _1\"></span>iretta co<span class=\"_ _1\"></span>mpetenza <span class=\"_ _1\"></span>del <span class=\"_ _30\"></span>fo<span class=\"_ _4\"></span>ndo s<span class=\"_ _30\"></span>v<span class=\"_ _4\"></span>alutazione <span class=\"_ _1\"></span>crediti<span class=\"lse\">,<span class=\"_ _2ba\"> </span></span>ammonta a 1<span class=\"ls17\">41</span>.957 migliai<span class=\"_ _1\"></span>a di euro (12<span class=\"ls4\">9.13<span class=\"_ _30\"></span><span class=\"ls0\">3<span class=\"_ _4\"></span> migliaia d<span class=\"_ _1\"></span>i euro al 31 dicembre<span class=\"_ _1\"></span> 2022)<span class=\"ls10\">. </span></span></span>Il <span class=\"_ _2a\"></span><span class=\"ff5 fc2 ls0\">Credito <span class=\"_ _2f\"></span>verso <span class=\"_ _2a\"></span>il <span class=\"_ _2f\"></span>Ministero <span class=\"_ _2f\"></span>dell\u2019Economia <span class=\"_ _2f\"></span>e <span class=\"_ _2a\"></span>delle <span class=\"_ _2f\"></span>Finanze<span class=\"ff6\"> <span class=\"_ _2a\"></span></span></span><span class=\"ls0\">(MEF) <span class=\"_ _2f\"></span>pari <span class=\"_ _2a\"></span>a <span class=\"_ _2f\"></span>11.917 <span class=\"_ _2a\"></span>migliaia<span class=\"_ _1\"></span> <span class=\"_ _2a\"></span>di <span class=\"_ _2f\"></span>euro <span class=\"_ _2a\"></span>\u00e8 <span class=\"_ _2f\"></span>relativo<span class=\"_ _2ba\"> </span></span>interamente <span class=\"_ _2d\"></span>alle <span class=\"_ _2d\"></span>esenzioni<span class=\"_ _30\"></span> <span class=\"_ _2f\"></span>di <span class=\"_ _2d\"></span>rotta <span class=\"_ _2d\"></span>e <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>terminale <span class=\"_ _2d\"></span>rilevate <span class=\"_ _2d\"></span>nel <span class=\"_ _2d\"></span>2023 <span class=\"_ _2d\"></span>in <span class=\"_ _2d\"></span>decremento <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>589 <span class=\"_ _2d\"></span>migliaia <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>euro<span class=\"lse\">,<span class=\"_ _2ba\"> </span></span>rispetto <span class=\"_ _1\"></span>al d<span class=\"ff5\">at<span class=\"_ _1\"></span>o rile<span class=\"_ _1\"></span>vato nel<span class=\"_ _30\"></span>l\u2019esercizio prec<span class=\"_ _1\"></span>edente<span class=\"ff3\">, per <span class=\"_ _30\"></span>le min<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>ri unit\u00e0 <span class=\"_ _30\"></span>di ser<span class=\"_ _1\"></span>vizio <span class=\"_ _1\"></span>esenti <span class=\"_ _1\"></span>di rot<span class=\"_ _1\"></span>ta e <span class=\"_ _1\"></span>di <span class=\"_ _30\"></span>te<span class=\"_ _4\"></span>rminale<span class=\"_ _2ba\"> </span></span></span>sviluppate <span class=\"_ _4\"></span>nell\u2019anno. <span class=\"_ _4\"></span><span class=\"ff3\">Il <span class=\"_ _2d\"></span>credito <span class=\"_ _4\"></span>del <span class=\"_ _2d\"></span>2022 <span class=\"_ _2d\"></span>pari<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>a <span class=\"_ _2d\"></span>12.506 <span class=\"_ _4\"></span>migliaia <span class=\"_ _2d\"></span>di <span class=\"_ _4\"></span>euro <span class=\"_ _2d\"></span>\u00e8 <span class=\"_ _4\"></span>stato <span class=\"_ _4\"></span>oggetto <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>compensazione, <span class=\"_ _4\"></span>a<span class=\"_ _2ba\"> </span></span>valle dell\u2019ap<span class=\"_ _1\"></span>provazione <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>bilancio <span class=\"_ _1\"></span>20<span class=\"ff3\">22, con il<span class=\"_ _30\"></span> debito vers<span class=\"_ _1\"></span>o <span class=\"ff5\">l\u2019Aeronau<span class=\"_ _1\"></span>tica Militar<span class=\"_ _30\"></span>e per gli <span class=\"_ _1\"></span>incassi rig<span class=\"_ _1\"></span>uardanti<span class=\"_ _2ba\"> </span></span></span>la tariff<span class=\"_ _1\"></span>a di <span class=\"_ _30\"></span>rotta pari <span class=\"_ _30\"></span>a <span class=\"ls17\">56</span>.152 mig<span class=\"_ _1\"></span>liaia di <span class=\"_ _30\"></span>euro, det<span class=\"_ _1\"></span>erminando <span class=\"_ _30\"></span>un debito n<span class=\"_ _1\"></span>etto <span class=\"_ _1\"></span>verso <span class=\"_ _1\"></span>il MEF <span class=\"_ _30\"></span>di <span class=\"ls4\">43</span>.<span class=\"_ _30\"></span>6<span class=\"_ _4\"></span>46 <span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>igliaia<span class=\"_ _2ba\"> </span>di euro regolato nel <span class=\"_ _1\"></span>mese di dicembr<span class=\"_ _1\"></span>e 2023. Il <span class=\"fc2 ls0\">Credito verso il <span class=\"_ _30\"></span>Ministero delle Infrastrut<span class=\"_ _1\"></span>ture e dei T<span class=\"_ _1\"></span>rasporti <span class=\"fc0\">accoglie<span class=\"_ _1\"></span> il contributo<span class=\"_ _1\"></span> in conto esercizi<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>, pari a<span class=\"_ _2ba\"> </span></span></span>30.000 <span class=\"_ _30\"></span>migliaia di <span class=\"_ _30\"></span>euro, fin<span class=\"_ _1\"></span>alizzato <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>compensare <span class=\"_ _30\"></span>i costi <span class=\"_ _30\"></span>sostenuti dalla <span class=\"_ _30\"></span>Capogruppo <span class=\"_ _1\"></span>per gar<span class=\"_ _30\"></span>antire la <span class=\"_ _30\"></span>sicurezza<span class=\"_ _2ba\"> </span>dei propri <span class=\"_ _4\"></span>impianti e <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>sicurezza o<span class=\"_ _4\"></span>perativa, come <span class=\"_ _4\"></span>previsto <span class=\"_ _4\"></span><span class=\"ff5\">dall\u2019art. 11</span>-septies <span class=\"_ _4\"></span>della Legge <span class=\"_ _4\"></span>248/05. <span class=\"_ _4\"></span>Nel mese<span class=\"_ _2ba\"> </span>di dicembre s<span class=\"_ _1\"></span>ono stati incassati 3<span class=\"_ _1\"></span>0 milioni di eur<span class=\"_ _1\"></span>o rilevati nell\u2019es<span class=\"_ _1\"></span>ercizio 202<span class=\"ff3\">2. </span>I <span class=\"_ _2d\"></span><span class=\"fc2 ls0\">Crediti <span class=\"_ _2d\"></span>verso <span class=\"_ _2d\"></span>al<span class=\"_ _1\"></span>tri <span class=\"_ _2d\"></span>clienti <span class=\"_ _2d\"></span><span class=\"fc0\">ammontano <span class=\"_ _4\"></span>a <span class=\"_ _2d\"></span>48.347 <span class=\"_ _2d\"></span>migliaia <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>euro <span class=\"_ _2d\"></span>e <span class=\"_ _2d\"></span>registrano <span class=\"_ _2d\"></span>un <span class=\"_ _4\"></span>incremento <span class=\"_ _2d\"></span>netto <span class=\"_ _4\"></span>di <span class=\"_ _2f\"></span>4.633<span class=\"_ _2ba\"> </span></span></span>migliaia <span class=\"_ _2d\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>euro, <span class=\"_ _4\"></span>rispetto <span class=\"_ _2d\"></span>all\u2019esercizi<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> <span class=\"_ _2d\"></span>preceden<span class=\"_ _1\"></span>te, <span class=\"_ _2d\"></span>p<span class=\"ff3\">rincipalmente <span class=\"_ _4\"></span>legato <span class=\"_ _2d\"></span>alle <span class=\"_ _4\"></span>fatture <span class=\"_ _2d\"></span>da <span class=\"_ _4\"></span>emettere <span class=\"_ _2d\"></span>rile<span class=\"_ _1\"></span>vate <span class=\"_ _2d\"></span>a<span class=\"_ _2ba\"> </span></span>fine anno su com<span class=\"_ _1\"></span>messe estere e per le <span class=\"_ _1\"></span>maggiori tempi<span class=\"_ _1\"></span>stiche di incasso su com<span class=\"_ _1\"></span>messe ester<span class=\"_ _1\"></span>e. al <span class=\"_ _4\"></span>31.<span class=\"_ _1\"></span>12.<span class=\"_ _1\"></span>2023<span class=\"_ _2\"> </span>al 31.12.<span class=\"_ _30\"></span>2022<span class=\"_ _6\"> </span>V<span class=\"_ _4\"></span>ariazion<span class=\"_ _4\"></span>e<span class=\"_ _2ba\"> </span>Crediti <span class=\"_ _4\"></span>commer<span class=\"_ _1\"></span>ciali correnti<span class=\"_ _2ba\"> </span>Cred<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>to<span class=\"_ _4\"></span> vers<span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>Eu<span class=\"_ _4\"></span>ro<span class=\"_ _4\"></span>con<span class=\"_ _4\"></span>tro<span class=\"_ _4\"></span>l<span class=\"_ _1c2\"> </span>168.5<span class=\"_ _30\"></span>03<span class=\"_ _52\"></span><span class=\"ls7f\">                  <span class=\"ls0\"> <span class=\"_ _b\"> </span>156.0<span class=\"_ _1\"></span>52<span class=\"_ _9a\"></span><span class=\"ls7f\">                  <span class=\"ls0\"> <span class=\"_ _1c4\"> </span>12.45<span class=\"_ _1\"></span>1<span class=\"_ _2ba\"> </span></span></span></span></span>Cred<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>to<span class=\"_ _4\"></span> vers<span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>Min<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>st<span class=\"_ _4\"></span>ero <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span>l'Econ<span class=\"_ _4\"></span>omi<span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>Fin<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>nz<span class=\"_ _4\"></span>e<span class=\"_ _1c4\"> </span>11.91<span class=\"_ _1\"></span>7<span class=\"_ _52\"></span><span class=\"ls7f\">                    <span class=\"ls0\"> <span class=\"_ _b\"> </span>12.5<span class=\"_ _1\"></span>06<span class=\"_ _9a\"></span><span class=\"ls7f\">                    <span class=\"ls0\"> <span class=\"_ _1c5\"> </span>(589<span class=\"_ _1\"></span>)<span class=\"_ _2ba\"> </span></span></span></span></span>Cred<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>to<span class=\"_ _4\"></span> vers<span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>Min<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>st<span class=\"_ _4\"></span>ero <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>In<span class=\"_ _4\"></span>frast<span class=\"_ _4\"></span>ru<span class=\"_ _4\"></span>tt<span class=\"_ _4\"></span>ure <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>ei <span class=\"_ _4\"></span>T<span class=\"_ _4\"></span>rasp<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>rti<span class=\"_ _b5\"> </span>30.000<span class=\"_ _9a\"></span><span class=\"ls7f\">                    <span class=\"ls0\"> <span class=\"_ _b\"> </span>30.000<span class=\"_ _9a\"></span><span class=\"ls7f\">                    <span class=\"ls0\"> <span class=\"_ _181\"> </span>0<span class=\"_ _2ba\"> </span></span></span></span></span>Cred<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span> vers<span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>lt<span class=\"_ _4\"></span>ri <span class=\"_ _4\"></span>cli<span class=\"_ _4\"></span>ent<span class=\"_ _4\"></span>i<span class=\"_ _bb\"> </span>48.34<span class=\"_ _1\"></span>7<span class=\"_ _9a\"></span><span class=\"ls7f\">                    <span class=\"_ _4\"></span><span class=\"ls0\"> <span class=\"_ _b\"> </span>43.714<span class=\"_ _9a\"></span><span class=\"ls7f\">                    <span class=\"ls0\"> <span class=\"_ _46\"> </span>4.633<span class=\"_ _2ba\"> </span></span></span></span></span>Cred<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span> p<span class=\"_ _4\"></span>er <span class=\"_ _4\"></span>Ba<span class=\"_ _4\"></span>la<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ce<span class=\"_ _1c6\"> </span>173.1<span class=\"_ _1\"></span>27<span class=\"_ _9a\"></span><span class=\"ls7f\">                  <span class=\"ls0\"> <span class=\"_ _b\"> </span>131.804<span class=\"_ _9a\"></span><span class=\"ls7f\">                  <span class=\"ls0\"> <span class=\"_ _46\"> </span>41.323</span></span></span></span>                  <span class=\"_ _4\"></span><span class=\"ls0\"> <span class=\"_ _b\"> </span>374.<span class=\"_ _1\"></span>076<span class=\"_ _9a\"></span><span class=\"ls7f\">                  <span class=\"ls0\"> <span class=\"_ _46\"> </span>57.818<span class=\"_ _2ba\"> </span></span></span></span>Fon<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>sva<span class=\"_ _4\"></span>lu<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>azi<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>e credi<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span> <span class=\"_ _127\"> </span>(40<span class=\"_ _1\"></span>.591)<span class=\"_ _93\"> </span>(40.5<span class=\"_ _30\"></span>08)<span class=\"_ _56\"> </span>(83)<span class=\"_ _2ba\"> </span>Totale <span class=\"_ _1c7\"> </span>391.<span class=\"_ _30\"></span>303<span class=\"_ _9a\"></span><span class=\"ls7f\">                  <span class=\"_ _4\"></span><span class=\"ls0\"> <span class=\"_ _b\"> </span>333.<span class=\"_ _1\"></span>568<span class=\"_ _9a\"></span><span class=\"ls7f\">                  <span class=\"ls0\"> <span class=\"_ _46\"> </span>57.735<span class=\"_ _2ba\"> </span></span></span></span></span>Crediti <span class=\"_ _4\"></span>commer<span class=\"_ _1\"></span>ciali n<span class=\"_ _4\"></span>on <span class=\"_ _4\"></span>correnti<span class=\"_ _2ba\"> </span>Cred<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span> p<span class=\"_ _4\"></span>er <span class=\"_ _4\"></span>Ba<span class=\"_ _4\"></span>la<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ce<span class=\"_ _1c6\"> </span>526.8<span class=\"_ _1\"></span>41<span class=\"_ _9a\"></span><span class=\"ls7f\">                  <span class=\"ls0\"> <span class=\"_ _b\"> </span>606.775<span class=\"_ _9a\"></span><span class=\"ls7f\">                  <span class=\"ls0\"> <span class=\"_ _103\"> </span>(79.934<span class=\"_ _1\"></span>)<span class=\"_ _2ba\"> </span></span></span></span></span>Totale<span class=\"_ _1c8\"> </span>526.<span class=\"_ _30\"></span>841<span class=\"_ _9a\"></span><span class=\"ls7f\">                  <span class=\"_ _4\"></span><span class=\"ls0\"> <span class=\"_ _b\"> </span>606.<span class=\"_ _1\"></span>775<span class=\"_ _9a\"></span><span class=\"ls7f\">                  <span class=\"ls0\"> <span class=\"_ _103\"> </span>(79.9<span class=\"_ _1\"></span>34)<span class=\"_ _2ba\"> </span></span></span></span></span>(m<span class=\"_ _30\"></span>igliai<span class=\"_ _1\"></span>a di<span class=\"_ _1\"></span> euro)<span class=\"_ _2ba\"> </span>Il  <span class=\"fc2 ls0\">Fondo  svalutazi<span class=\"_ _1\"></span>one  crediti  <span class=\"fc0\">am<span class=\"_ _1\"></span>monta  a  comple<span class=\"_ _30\"></span>ssivi  <span class=\"ls17\">40</span>.5<span class=\"ls4\">91</span>  migliaia  di <span class=\"_ _33\"> </span>euro  e  si  \u00e8 <span class=\"_ _33\"> </span>cos\u00ec  movimentat<span class=\"_ _1\"></span>o<span class=\"_ _2ba\"> </span></span></span>nel<span class=\"ff5\">l\u2019esercizio </span><span class=\"ls4\">20<span class=\"_ _30\"></span><span class=\"ls0\">2<span class=\"_ _4\"></span>3:<span class=\"_ _2ba\"> </span></span></span>L\u2019incremento <span class=\"_ _2f\"></span>dell\u2019esercizio <span class=\"_ _2f\"></span>del <span class=\"_ _2a\"></span>fondo <span class=\"_ _2f\"></span>svalutazione <span class=\"_ _2f\"></span>crediti <span class=\"_ _2a\"></span>recepisc<span class=\"_ _1\"></span>e <span class=\"_ _2a\"></span>le <span class=\"_ _2f\"></span>posizioni <span class=\"_ _2f\"></span>che <span class=\"_ _2a\"></span>sono <span class=\"_ _2a\"></span>state<span class=\"_ _1\"></span> <span class=\"_ _2a\"></span>oggetto <span class=\"_ _2f\"></span>di<span class=\"_ _2ba\"> </span>svalutazione total<span class=\"_ _1\"></span>e per lo s<span class=\"_ _1\"></span>tato di insolvenza di alcuni <span class=\"_ _30\"></span>v<span class=\"_ _4\"></span>ettori aerei, <span class=\"ff5\">l\u2019appli<span class=\"_ _1\"></span>cazione del <span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>odello di valutazi<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>ne<span class=\"_ _2ba\"> </span></span>adottato per tener conto <span class=\"_ _4\"></span>del deteriorament<span class=\"_ _1\"></span>o <span class=\"_ _4\"></span>del merito creditizio oltre a <span class=\"_ _4\"></span>svalutaz<span class=\"_ _1\"></span>ioni puntuali su <span class=\"_ _4\"></span>specifiche<span class=\"_ _2ba\"> </span>posizioni creditizie. I  decrem<span class=\"_ _1\"></span>enti  del <span class=\"_ _33\"> </span>fondo  s<span class=\"_ _1\"></span>valutazione  cr<span class=\"_ _1\"></span>editi  si <span class=\"_ _33\"> </span>riferiscono  per<span class=\"_ _1\"></span>  2.353  migliaia<span class=\"_ _30\"></span>  di  euro  a <span class=\"_ _33\"> </span>crediti <span class=\"_ _33\"> </span>svalutati<span class=\"_ _2ba\"> </span>prudenzialmente<span class=\"_ _1\"></span> <span class=\"_ _34\"> </span>negli <span class=\"_ _2a\"></span>esercizi <span class=\"_ _2a\"></span>precedenti <span class=\"_ _2a\"></span>ed <span class=\"_ _34\"> </span>incassati <span class=\"_ _2a\"></span>nel <span class=\"_ _34\"></span>corso <span class=\"_ _2a\"></span>del <span class=\"_ _2a\"></span>202<span class=\"_ _4\"></span>3 <span class=\"_ _34\"></span>e <span class=\"_ _2a\"></span>per <span class=\"_ _2a\"></span>2<span class=\"_ _4\"></span>.267 <span class=\"_ _2a\"></span>migliaia <span class=\"_ _2a\"></span>di <span class=\"_ _34\"> </span>euro <span class=\"_ _2a\"></span><span class=\"ls1e\">a<span class=\"_ _2ba\"> </span></span>cancellazione di <span class=\"_ _4\"></span>crediti <span class=\"_ _4\"></span>in ambito <span class=\"_ _4\"></span>Eurocontrol, che <span class=\"_ _4\"></span>non pregiudica il <span class=\"_ _4\"></span>diritto <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>recupero del credito<span class=\"_ _4\"></span>, e <span class=\"_ _4\"></span>verso<span class=\"_ _2ba\"> </span>clienti terzi per la<span class=\"_ _1\"></span> chiusura della proc<span class=\"_ _1\"></span>edura fallimentar<span class=\"_ _1\"></span>e.  I rilasci vengono rile<span class=\"_ _1\"></span>vati a Conto Econo<span class=\"_ _1\"></span>mico nella voce <span class=\"ff6\">svalu<span class=\"_ _1\"></span>tazione e perdite/<span class=\"_ _1\"></span>riprese di valore<span class=\"ff3\">.<span class=\"_ _2ba\"> </span></span></span>Il <span class=\"_ _4\"></span><span class=\"fc2 ls0\">Credito per <span class=\"_ _4\"></span>Balance<span class=\"ff5 fc0\">, al <span class=\"_ _4\"></span>netto dell\u2019effetto attualizzazione,<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>ammonta a <span class=\"_ _4\"></span>complessivi <span class=\"ff3\">6<span class=\"ls17\">99<span class=\"_ _4\"></span></span>.968 migliaia di <span class=\"_ _4\"></span>euro<span class=\"_ _2ba\"> </span></span></span></span>(738.579 <span class=\"_ _34\"> </span>migliaia <span class=\"_ _34\"> </span>di <span class=\"_ _33\"> </span>euro <span class=\"_ _34\"> </span>al <span class=\"_ _34\"> </span>31 <span class=\"_ _33\"> </span>dicembr<span class=\"_ _1\"></span>e <span class=\"_ _34\"> </span>20<span class=\"_ _4\"></span>22<span class=\"ls3c\">)  </span>clas<span class=\"_ _30\"></span>sificato <span class=\"_ _33\"> </span><span class=\"ff5\">nell\u2019ambit<span class=\"_ _1\"></span>o <span class=\"_ _33\"> </span>dei <span class=\"_ _34\"> </span>crediti <span class=\"_ _34\"> </span>correnti <span class=\"_ _33\"> </span><span class=\"ff3\">per<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>17<span class=\"ls4\">3.<span class=\"_ _1\"></span><span class=\"ls0\">127<span class=\"_ _2ba\"> </span></span></span></span></span>migliaia di euro che <span class=\"_ _4\"></span>comprende<span class=\"ff5\">, al netto dell\u2019effetto finanziar<span class=\"_ _1\"></span>io, <span class=\"_ _4\"></span><span class=\"ff3\">la quota <span class=\"_ _4\"></span>inserita<span class=\"_ _1\"></span> in <span class=\"_ _4\"></span>tariffa nel 2024 <span class=\"_ _4\"></span>relativa<span class=\"_ _2ba\"> </span></span></span>principalmente alla seconda quota dei <span class=\"_ _4\"></span>balance iscritti nel biennio <span class=\"_ _4\"></span>2020-2021, oggetto di <span class=\"_ _4\"></span>recupero in <span class=\"_ _4\"></span>cinque<span class=\"_ _2ba\"> </span>anni <span class=\"_ _2d\"></span>a <span class=\"_ _4\"></span>decorrere <span class=\"_ _2d\"></span>dal <span class=\"_ _4\"></span>2023 <span class=\"_ _2d\"></span>per <span class=\"_ _2d\"></span>il <span class=\"_ _4\"></span>credito <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>rotta <span class=\"_ _4\"></span>e <span class=\"_ _2d\"></span>per <span class=\"_ _2d\"></span>il <span class=\"_ _2d\"></span>credito <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>terminale <span class=\"_ _4\"></span>riferito <span class=\"_ _2d\"></span>alle <span class=\"_ _2d\"></span>prime<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>due <span class=\"_ _2d\"></span>zone <span class=\"_ _4\"></span>di<span class=\"_ _2ba\"> </span>tariffazione <span class=\"_ _30\"></span>e in<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>sette <span class=\"_ _30\"></span>anni <span class=\"_ _30\"></span>relativamente <span class=\"_ _30\"></span>al <span class=\"_ _1\"></span>credito <span class=\"_ _30\"></span>di t<span class=\"_ _1\"></span>erminale <span class=\"_ _30\"></span>della t<span class=\"_ _1\"></span>erza <span class=\"_ _1\"></span>zona <span class=\"_ _30\"></span>di <span class=\"_ _1\"></span>tariffazione, <span class=\"_ _30\"></span>in c<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>nformit\u00e0<span class=\"_ _2ba\"> </span>alla  richiesta <span class=\"_ _37\"> </span>avanzata  dal  regolatore  ENAC  e <span class=\"_ _37\"> </span>prevista  come  tempistica  di  recupero  dal  Regolamento<span class=\"_ _2ba\"> </span>Comunitario <span class=\"_ _2d\"></span>2020/1627. <span class=\"_ _2d\"></span>Il <span class=\"_ _2d\"></span>credito <span class=\"_ _2f\"></span>per <span class=\"_ _2f\"></span>balance <span class=\"_ _2d\"></span>nella <span class=\"_ _2f\"></span>quota <span class=\"_ _2d\"></span>non <span class=\"_ _2d\"></span>corrente <span class=\"_ _2d\"></span>accoglie <span class=\"_ _2d\"></span>i <span class=\"_ _2f\"></span>balance <span class=\"_ _2f\"></span>positivi <span class=\"_ _2d\"></span>emersi<span class=\"_ _2ba\"> </span>nell\u2019esercizio <span class=\"_ _2f\"></span>202<span class=\"ff3\">3 <span class=\"_ _2a\"></span>che <span class=\"_ _2a\"></span>ammontano, <span class=\"_ _2f\"></span>al <span class=\"_ _2a\"></span>lordo <span class=\"_ _2f\"></span>della <span class=\"_ _2a\"></span>componente <span class=\"_ _2f\"></span>finanziaria, <span class=\"_ _2f\"></span>a <span class=\"_ _2a\"></span>96,4 <span class=\"_ _2a\"></span>milioni <span class=\"_ _2f\"></span>di <span class=\"_ _2a\"></span>euro <span class=\"_ _2a\"></span>e <span class=\"_ _2a\"></span>sono </span>riferiti <span class=\"_ _2d\"></span>a<span class=\"lsa\">l <span class=\"_ _2d\"></span></span>balance <span class=\"_ _2d\"></span>inflattivo <span class=\"_ _2d\"></span>per <span class=\"_ _2d\"></span>complessivi <span class=\"_ _2d\"></span>62,5 <span class=\"_ _2d\"></span>milioni <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>euro <span class=\"_ _2d\"></span>(34,7 <span class=\"_ _2d\"></span>milioni <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>euro <span class=\"_ _2d\"></span>al <span class=\"_ _2d\"></span>31 <span class=\"_ _2f\"></span>dicembre <span class=\"_ _2d\"></span>2022)<span class=\"_ _2ba\"> </span>rilevati a <span class=\"_ _1\"></span>seguito <span class=\"_ _1\"></span>dell\u2019increment<span class=\"_ _1\"></span>o del tas<span class=\"_ _30\"></span>so di inflazion<span class=\"_ _1\"></span>e che <span class=\"_ _1\"></span>si \u00e8 <span class=\"_ _1\"></span>attestato per <span class=\"_ _1\"></span>l\u2019Itali<span class=\"_ _1\"></span>a <span class=\"ff3\">nel <span class=\"ls17\">202</span>3 a <span class=\"_ _1\"></span>5,9% risp<span class=\"_ _1\"></span>etto<span class=\"_ _2ba\"> </span></span>al<span class=\"ff5 ls0\">l\u20191,<span class=\"ff3\">15% <span class=\"_ _1\"></span>inserito <span class=\"_ _30\"></span>nel <span class=\"_ _30\"></span>P<span class=\"_ _4\"></span>iano <span class=\"_ _30\"></span>di Performanc<span class=\"_ _30\"></span>e; al <span class=\"_ _30\"></span>balance <span class=\"_ _30\"></span>per rischio<span class=\"_ _1\"></span> traffic<span class=\"_ _1\"></span>o d<span class=\"_ _1\"></span>ella <span class=\"_ _1\"></span>prima <span class=\"_ _30\"></span>zo<span class=\"_ _4\"></span>na <span class=\"_ _30\"></span>di tariffaz<span class=\"_ _1\"></span>ione <span class=\"_ _1\"></span>per<span class=\"_ _2ba\"> </span></span></span>1,<span class=\"ls0\">1 <span class=\"_ _4\"></span>milioni <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>euro <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>quanto <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>unit\u00e0 <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>servizio <span class=\"_ _4\"></span>determinate <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>consuntivo <span class=\"_ _4\"></span>sono <span class=\"_ _4\"></span>risultate inferiori <span class=\"_ _4\"></span>rispetto <span class=\"_ _4\"></span>a<span class=\"_ _2ba\"> </span></span>quanto <span class=\"_ _34\"></span>pianifi<span class=\"_ _1\"></span>cato <span class=\"_ _34\"></span>del <span class=\"_ _2a\"></span>-6,<span class=\"ls17\">47<span class=\"_ _4\"></span></span>%; <span class=\"_ _34\"></span>ai <span class=\"_ _2a\"></span>balance <span class=\"_ _34\"></span>per <span class=\"_ _2a\"></span>il <span class=\"_ _34\"> </span>bonus <span class=\"_ _2a\"></span><span class=\"ff6\">capacity</span> <span class=\"_ _34\"> </span>sia <span class=\"_ _2a\"></span>di <span class=\"_ _34\"> </span>rotta <span class=\"_ _34\"></span>che<span class=\"_ _1\"></span> <span class=\"_ _34\"></span>delle <span class=\"_ _2a\"></span>prime <span class=\"_ _34\"> </span>due <span class=\"_ _34\"></span>z<span class=\"_ _1\"></span>one <span class=\"_ _34\"> </span>di<span class=\"_ _2ba\"> </span>tariffazione <span class=\"_ _2f\"></span>per <span class=\"_ _2a\"></span>complessiv<span class=\"_ _1\"></span>i <span class=\"_ _2a\"></span>10,5 <span class=\"_ _2f\"></span>milioni <span class=\"_ _2a\"></span>di <span class=\"_ _2f\"></span>euro <span class=\"_ _2a\"></span>avendo <span class=\"_ _2f\"></span>determinato <span class=\"_ _2a\"></span>uno <span class=\"_ _2f\"></span>0<span class=\"_ _4\"></span>,01 <span class=\"_ _2f\"></span>minuti <span class=\"_ _2a\"></span>di <span class=\"_ _2a\"></span>ritard<span class=\"_ _1\"></span>o <span class=\"_ _2a\"></span>per <span class=\"_ _2f\"></span>volo<span class=\"_ _2ba\"> </span>assistito <span class=\"_ _37\"> </span>derivanti  da <span class=\"_ _37\"> </span>cause <span class=\"_ _37\"> </span>imputabile<span class=\"_ _1\"></span> <span class=\"_ _37\"> </span>esclusivamente <span class=\"_ _37\"> </span>ad  ENAV<span class=\"_ _4\"></span>, <span class=\"_ _37\"> </span>cos\u00ec <span class=\"_ _37\"> </span>come  definito <span class=\"_ _37\"> </span>nei <span class=\"_ _37\"> </span>nuovi <span class=\"_ _37\"> </span>target<span class=\"_ _2ba\"> </span>comunicati da ENAC alla Commissione Europea<span class=\"lse\">, </span>che ha fissato per il 2023 un <span class=\"_ _4\"></span>target di 0,04 minuti di ritardo<span class=\"_ _2ba\"> </span>per <span class=\"_ _30\"></span>volo assisti<span class=\"_ _30\"></span>to e <span class=\"_ _30\"></span>per <span class=\"_ _30\"></span>21,2 <span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>ilioni <span class=\"_ _30\"></span>di <span class=\"_ _1\"></span>euro <span class=\"_ _30\"></span>ai balanc<span class=\"_ _30\"></span>e positi<span class=\"_ _30\"></span>v<span class=\"_ _4\"></span>i <span class=\"_ _30\"></span>legati al <span class=\"_ _30\"></span>recupero <span class=\"_ _30\"></span>dei <span class=\"_ _30\"></span>maggiori <span class=\"_ _30\"></span>tassi <span class=\"_ _1\"></span>di <span class=\"_ _30\"></span>interesse<span class=\"_ _2ba\"> </span>emersi a consunti<span class=\"_ _1\"></span>vo, rispetto a quanto pianifica<span class=\"_ _30\"></span>to nel piano di performance.  a<span class=\"_ _30\"></span>l 3<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>.<span class=\"_ _30\"></span>1<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>.20<span class=\"_ _4\"></span>22<span class=\"_ _191\"> </span>Inc<span class=\"_ _30\"></span>r<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>nt<span class=\"_ _4\"></span>i<span class=\"_ _db\"> </span>r<span class=\"_ _4\"></span>il<span class=\"_ _30\"></span>as<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>i<span class=\"_ _f3\"> </span>c<span class=\"_ _30\"></span>an<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>e<span class=\"_ _4\"></span>ll<span class=\"_ _1\"></span>a<span class=\"_ _30\"></span>zioni<span class=\"_ _3a\"> </span>a<span class=\"_ _30\"></span>l 3<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>.<span class=\"_ _30\"></span>1<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>.20<span class=\"_ _4\"></span>23<span class=\"_ _2ba\"> </span>Fondo s<span class=\"_ _2d\"></span>va<span class=\"_ _2d\"></span>l<span class=\"_ _2d\"></span>uta<span class=\"_ _4\"></span>zi<span class=\"_ _2d\"></span>one<span class=\"_ _1\"></span> c<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>edi<span class=\"_ _2d\"></span>t<span class=\"_ _30\"></span>i<span class=\"_ _1c9\"> </span>40<span class=\"_ _4\"></span>.50<span class=\"_ _4\"></span>8<span class=\"_ _c1\"> </span>4<span class=\"_ _4\"></span>.70<span class=\"_ _4\"></span>3<span class=\"_ _e9\"> </span>(2<span class=\"_ _4\"></span>.353<span class=\"_ _4\"></span>)<span class=\"_ _da\"> </span>(2<span class=\"_ _4\"></span>.26<span class=\"_ _4\"></span>7<span class=\"_ _4\"></span>)<span class=\"_ _20\"> </span><span class=\"ff4\">40<span class=\"_ _4\"></span>.<span class=\"_ _1\"></span>5<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>1<span class=\"_ _2ba\"> </span></span>(m<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>gliaia di <span class=\"_ _4\"></span>euro)<span class=\"_ _2ba\"> </span>Dec<span class=\"_ _1\"></span>r<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>me<span class=\"_ _2d\"></span>nti",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-587": {
   "value": "14.<span class=\"ffb ls0\"> <span class=\"_ _30\"></span><span class=\"ff3\">Rimanenze </span></span>Le <span class=\"_ _2a\"></span>rimanenze <span class=\"_ _2a\"></span>di <span class=\"_ _34\"></span>magazzin<span class=\"_ _1\"></span>o, <span class=\"_ _34\"></span>rappres<span class=\"_ _30\"></span>entate <span class=\"_ _34\"> </span>principalment<span class=\"_ _1\"></span>e <span class=\"_ _2a\"></span>da <span class=\"_ _34\"> </span>parti <span class=\"_ _2a\"></span>di <span class=\"_ _34\"></span>rica<span class=\"_ _1\"></span>mbio, <span class=\"_ _2a\"></span>ammontano <span class=\"_ _2a\"></span>al <span class=\"_ _2a\"></span>netto <span class=\"_ _34\"></span>de<span class=\"_ _1\"></span>l fondo <span class=\"_ _34\"> </span>svalutazione <span class=\"_ _34\"></span>a <span class=\"_ _34\"></span>61.770 <span class=\"_ _34\"> </span>migliaia <span class=\"_ _34\"> </span>di <span class=\"_ _34\"> </span>euro <span class=\"_ _34\"> </span>in <span class=\"_ _34\"> </span><span class=\"lsa\">in</span>cremento <span class=\"_ _34\"> </span>di <span class=\"_ _34\"> </span>687 <span class=\"_ _34\"> </span><span class=\"ff5\">migliaia <span class=\"_ _34\"> </span>di <span class=\"_ _34\"> </span>euro <span class=\"_ _34\"> </span>rispetto <span class=\"_ _34\"> </span>all\u2019esercizio </span>precedente. La mo<span class=\"_ _1\"></span>vimenta<span class=\"ff5\">zione rile<span class=\"_ _1\"></span>vata nell\u2019esercizio<span class=\"_ _1\"></span> \u00e8 di seguito rappresenta<span class=\"_ _30\"></span>ta<span class=\"ff3\">:<span class=\"_ _4\"></span> </span></span>L\u2019incremento d<span class=\"_ _1\"></span>i<span class=\"ff3\"> 3<span class=\"ls10\">.3<span class=\"ls4\">97</span></span> migli<span class=\"_ _30\"></span>aia di euro, al <span class=\"_ _1\"></span>netto del fon<span class=\"_ _30\"></span>do svalutazione magaz<span class=\"_ _1\"></span>zino, si <span class=\"_ _1\"></span>riferisce principalm<span class=\"_ _30\"></span>ente<span class=\"_ _2ba\"> </span></span>al <span class=\"ff5\">magazzino <span class=\"_ _1\"></span>fiduciario per <span class=\"_ _30\"></span>l\u2019acquisto di parti d<span class=\"_ _1\"></span>i ricambio <span class=\"_ _1\"></span>per i siste<span class=\"_ _1\"></span>mi operativi <span class=\"_ _1\"></span>adibiti alla <span class=\"_ _30\"></span>navigazione aerea<span class=\"_ _2ba\"> </span></span>tra <span class=\"_ _33\"> </span>cui <span class=\"_ _33\"> </span>parti <span class=\"_ _34\"> </span>di <span class=\"_ _33\"> </span>ricambio <span class=\"_ _33\"> </span>a <span class=\"_ _33\"> </span>supporto <span class=\"_ _33\"> </span>d<span class=\"_ _1\"></span>ei <span class=\"_ _33\"> </span>radar, <span class=\"_ _33\"> </span>delle<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>telecomunicazioni <span class=\"_ _33\"> </span><span class=\"ls2\">e <span class=\"_ _33\"> </span></span>d<span class=\"_ _1\"></span>ei <span class=\"_ _33\"> </span>sistemi <span class=\"_ _34\"> </span>meteo<span class=\"ls10\">.  </span>Un<span class=\"_ _1\"></span>a <span class=\"_ _33\"> </span>parte<span class=\"_ _2ba\"> </span>del<span class=\"ff5\">l\u2019incremento</span> pari a <span class=\"ls17\">603<span class=\"_ _4\"></span></span> migliaia di euro, si <span class=\"_ _4\"></span>riferisce a parti di <span class=\"_ _4\"></span>sistemi classificati a m<span class=\"_ _4\"></span>agazzino dalle attivit\u00e0<span class=\"_ _2ba\"> </span>materiali<span class=\"ls10\">. <span class=\"_ _2a\"></span></span>Il <span class=\"_ _2a\"></span>decrem<span class=\"_ _1\"></span>ento <span class=\"_ _2a\"></span>di <span class=\"_ _2a\"></span>2.7<span class=\"ls17\">10</span> <span class=\"_ _2a\"></span>migliaia <span class=\"_ _2a\"></span>di <span class=\"_ _2f\"></span>euro <span class=\"_ _2a\"></span>riguarda <span class=\"_ _2a\"></span>gli <span class=\"_ _2a\"></span>impieg<span class=\"_ _1\"></span>hi <span class=\"_ _2a\"></span>delle <span class=\"_ _2f\"></span>parti <span class=\"_ _2a\"></span>di <span class=\"_ _2a\"></span>ricambio <span class=\"_ _2f\"></span>nei <span class=\"_ _2a\"></span>sistemi<span class=\"_ _2ba\"> </span>operativi, risultati inferi<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>ri <span class=\"ff5\">rispett<span class=\"_ _1\"></span>o agli acquisti effett<span class=\"_ _1\"></span>uati nell\u2019esercizio. </span>a<span class=\"_ _1\"></span>l 31<span class=\"_ _4\"></span>.12<span class=\"_ _4\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>2<span class=\"_ _16\"> </span>I<span class=\"_ _30\"></span>ncre<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>nt<span class=\"_ _4\"></span>i<span class=\"_ _f\"> </span>Decre<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>nt<span class=\"_ _4\"></span>i<span class=\"_ _92\"> </span>a<span class=\"_ _30\"></span>l 3<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>.<span class=\"_ _1\"></span>1<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>3<span class=\"_ _2ba\"> </span>Ma<span class=\"_ _4\"></span>ga<span class=\"_ _2d\"></span>zz<span class=\"_ _30\"></span>i<span class=\"_ _2f\"></span>no fi<span class=\"_ _2f\"></span>duc<span class=\"_ _4\"></span>i<span class=\"_ _2f\"></span>a<span class=\"_ _2d\"></span>ri<span class=\"_ _2d\"></span>o<span class=\"_ _2e\"> </span>65<span class=\"_ _4\"></span>.24<span class=\"_ _4\"></span>7<span class=\"_ _11d\"> </span>2.85<span class=\"_ _4\"></span>5<span class=\"_ _101\"> </span>(2<span class=\"_ _4\"></span>.3<span class=\"_ _4\"></span>80<span class=\"_ _4\"></span>)<span class=\"_ _7d\"> </span>6<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>.72<span class=\"_ _4\"></span>2<span class=\"_ _2ba\"> </span>Ma<span class=\"_ _4\"></span>ga<span class=\"_ _2d\"></span>zz<span class=\"_ _30\"></span>i<span class=\"_ _2f\"></span>no d<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span>r<span class=\"_ _4\"></span>et<span class=\"_ _30\"></span>to<span class=\"_ _17f\"> </span>5.32<span class=\"_ _4\"></span>1<span class=\"_ _5e\"> </span><span class=\"ls80\">552<span class=\"_ _5\"> </span></span>(3<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>)<span class=\"_ _85\"> </span>5<span class=\"_ _4\"></span>.54<span class=\"_ _4\"></span>3<span class=\"_ _2ba\"> </span>7<span class=\"_ _4\"></span>0.56<span class=\"_ _4\"></span>8<span class=\"_ _11d\"> </span>3.40<span class=\"_ _4\"></span>7<span class=\"_ _101\"> </span>(2.71<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>)<span class=\"_ _7c\"> </span>7<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>.26<span class=\"_ _4\"></span>5<span class=\"_ _2ba\"> </span>Fond<span class=\"_ _4\"></span>o Sva<span class=\"_ _2d\"></span>l<span class=\"_ _2d\"></span>uta<span class=\"_ _4\"></span>zi<span class=\"_ _2d\"></span>one m<span class=\"_ _30\"></span>a<span class=\"_ _2d\"></span>ga<span class=\"_ _4\"></span>zzi<span class=\"_ _2d\"></span>no <span class=\"_ _1b2\"> </span>(9.48<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>)<span class=\"_ _9d\"> </span>(1<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>)<span class=\"_ _134\"> </span>0<span class=\"_ _14d\"> </span>(9<span class=\"_ _4\"></span>.49<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>)<span class=\"_ _2ba\"> </span>T<span class=\"_ _30\"></span>ot<span class=\"_ _2d\"></span>a<span class=\"_ _30\"></span>le<span class=\"_ _4\"></span> <span class=\"_ _1ca\"> </span>6<span class=\"_ _4\"></span>1.08<span class=\"_ _4\"></span>3<span class=\"_ _11d\"> </span>3.39<span class=\"_ _4\"></span>7<span class=\"_ _101\"> </span>(2.71<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>)<span class=\"_ _7c\"> </span>6<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>.77<span class=\"_ _4\"></span>0<span class=\"_ _2ba\"> </span>(m<span class=\"_ _2d\"></span>igliaia <span class=\"_ _4\"></span>di e<span class=\"_ _4\"></span>uro<span class=\"_ _1\"></span>)",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-637": {
   "value": "15.<span class=\"ffb ls0\"> <span class=\"_ _30\"></span><span class=\"ff3\">Altre attivit\u00e0 correnti e non correnti<span class=\"_ _2ba\"> </span></span></span>Le <span class=\"_ _4\"></span>altre <span class=\"_ _4\"></span>attivit\u00e0 co<span class=\"_ _4\"></span>rrenti ammontano <span class=\"_ _4\"></span>a <span class=\"_ _2d\"></span>34.070 migliaia <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>euro <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>registrano <span class=\"_ _4\"></span>un <span class=\"_ _2d\"></span><span class=\"ls15\">in</span>cremento <span class=\"_ _4\"></span>di 1.<span class=\"_ _4\"></span>508 <span class=\"_ _4\"></span>migliaia<span class=\"_ _2ba\"> </span>di <span class=\"_ _2d\"></span>euro, <span class=\"_ _2d\"></span>rispetto <span class=\"_ _4\"></span>all\u2019esercizi<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span>precedente, <span class=\"_ _4\"></span>mentre <span class=\"_ _2d\"></span>le <span class=\"_ _2d\"></span>altre <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _2d\"></span>non <span class=\"_ _2d\"></span>correnti <span class=\"_ _4\"></span>ammontano <span class=\"_ _2d\"></span>a <span class=\"_ _2d\"></span><span class=\"ff3\">36 <span class=\"_ _2d\"></span>migliaia <span class=\"_ _2d\"></span>di<span class=\"_ _2ba\"> </span></span>euro in decrement<span class=\"_ _1\"></span>o di 6.042 migliaia di eur<span class=\"_ _30\"></span>o rispetto al 31 dicembre <span class=\"_ _1\"></span>2022.  La voce in oggett<span class=\"_ _1\"></span>o \u00e8 cos\u00ec composta:<span class=\"_ _2ba\"> </span>Il <span class=\"_ _30\"></span><span class=\"fc2 ls0\">credito <span class=\"_ _30\"></span>verso <span class=\"_ _30\"></span>enti <span class=\"_ _30\"></span>pubblici <span class=\"_ _30\"></span>per <span class=\"_ _30\"></span>contributi <span class=\"_ _30\"></span>in <span class=\"_ _30\"></span>conto <span class=\"_ _30\"></span>impianti<span class=\"ff4\"> <span class=\"_ _30\"></span><span class=\"ff3 fc0\">registra <span class=\"_ _3e\"></span>complessivamente <span class=\"_ _30\"></span>un <span class=\"_ _30\"></span>decremento <span class=\"_ _3e\"></span>netto<span class=\"_ _2ba\"> </span></span></span></span>di <span class=\"_ _2f\"></span>6.834 <span class=\"_ _2f\"></span>migliaia <span class=\"_ _2f\"></span>di <span class=\"_ _2d\"></span>euro, <span class=\"_ _2f\"></span>rispetto <span class=\"_ _2f\"></span>al <span class=\"_ _2d\"></span>31 <span class=\"_ _2f\"></span>dicembre <span class=\"_ _2f\"></span>2022, <span class=\"_ _2f\"></span>dovuto <span class=\"_ _2f\"></span>da <span class=\"_ _2f\"></span>una <span class=\"_ _2f\"></span>parte <span class=\"_ _2f\"></span>alla <span class=\"_ _2d\"></span>scadenza <span class=\"_ _2f\"></span>del <span class=\"_ _2f\"></span>periodo <span class=\"_ _2f\"></span>di<span class=\"_ _2ba\"> </span>finanziamento dei proget<span class=\"_ _1\"></span>ti in ambito PON Trasporti 2014-<span class=\"_ _1\"></span>2020 che vede il riconosciment<span class=\"_ _1\"></span>o dei progetti il cui<span class=\"_ _2ba\"> </span>avanzamento <span class=\"_ _29\"> </span>e <span class=\"_ _29\"> </span>relativo <span class=\"_ _37\"> </span>pagamento <span class=\"_ _29\"> </span>si <span class=\"_ _29\"> </span>\u00e8 <span class=\"_ _29\"> </span>verificato <span class=\"_ _29\"> </span>entro <span class=\"_ _29\"> </span>la <span class=\"_ _29\"> </span>fine <span class=\"_ _29\"> </span>dell\u2019esercizio <span class=\"_ _29\"> </span>2023<span class=\"_ _4\"></span><span class=\"ff3 lse\">, <span class=\"_ _3f\"> </span><span class=\"ls0\">con <span class=\"_ _29\"> </span>contestuale<span class=\"_ _2ba\"> </span></span></span>annullamento <span class=\"_ _2d\"></span>del <span class=\"_ _2d\"></span>credito <span class=\"_ _2d\"></span>contro <span class=\"_ _2f\"></span>il <span class=\"_ _2d\"></span>relativo <span class=\"_ _2f\"></span>importo <span class=\"_ _2d\"></span>iscritto <span class=\"_ _2d\"></span>nell\u2019ambito <span class=\"_ _2d\"></span>delle <span class=\"_ _2f\"></span>altre <span class=\"_ _2d\"></span>passivit\u00e0 <span class=\"_ _2d\"></span>per <span class=\"_ _2f\"></span>le <span class=\"_ _2a\"></span><span class=\"ff3\">restanti<span class=\"_ _2ba\"> </span></span>a<span class=\"_ _1\"></span>l 31<span class=\"_ _4\"></span>.12<span class=\"_ _4\"></span>.20<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>3<span class=\"_ _aa\"> </span>a<span class=\"_ _30\"></span>l 3<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>.12<span class=\"_ _4\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>2<span class=\"_ _b8\"> </span>V<span class=\"_ _4\"></span>aria<span class=\"_ _30\"></span>zione<span class=\"_ _2ba\"> </span>Altr<span class=\"_ _4\"></span>e<span class=\"_ _2d\"></span> a<span class=\"_ _30\"></span>t<span class=\"_ _2d\"></span>tivit\u00e0 c<span class=\"_ _30\"></span>or<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>nt<span class=\"_ _4\"></span>i<span class=\"_ _2ba\"> </span>Cr<span class=\"_ _4\"></span>e<span class=\"_ _1\"></span>di<span class=\"_ _2d\"></span>to vers<span class=\"_ _2d\"></span>o ent<span class=\"_ _1\"></span>i<span class=\"_ _2d\"></span> pu<span class=\"_ _4\"></span>bbl<span class=\"_ _2f\"></span>i<span class=\"_ _2d\"></span>c<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span> p<span class=\"_ _4\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _4\"></span> c<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ntri<span class=\"_ _2d\"></span>b<span class=\"_ _4\"></span>uti<span class=\"_ _2d\"></span> i<span class=\"_ _2d\"></span>n c<span class=\"_ _2d\"></span>onto i<span class=\"_ _2d\"></span>m<span class=\"_ _1\"></span>pi<span class=\"_ _2d\"></span>a<span class=\"_ _2d\"></span>nti<span class=\"_ _9c\"> </span>13<span class=\"_ _4\"></span>.41<span class=\"_ _4\"></span>9<span class=\"_ _1cb\"></span><span class=\"ls81\">                    <span class=\"ls0\"> <span class=\"_ _a\"> </span>1<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>.22<span class=\"_ _4\"></span>4<span class=\"_ _1cb\"></span><span class=\"ls81\">                    <span class=\"ls0\"> <span class=\"_ _1c5\"> </span>(8<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>)<span class=\"_ _2ba\"> </span></span></span></span></span>Cr<span class=\"_ _4\"></span>e<span class=\"_ _1\"></span>di<span class=\"_ _2d\"></span>to vers<span class=\"_ _2d\"></span>o i<span class=\"_ _2d\"></span>l<span class=\"_ _2f\"></span> pers<span class=\"_ _2d\"></span>on<span class=\"_ _4\"></span>a<span class=\"_ _2d\"></span>l<span class=\"_ _2d\"></span>e<span class=\"_ _1cc\"> </span>3<span class=\"_ _4\"></span>.64<span class=\"_ _4\"></span>8<span class=\"_ _1cb\"></span><span class=\"ls81\">                       <span class=\"ls0\"> <span class=\"_ _87\"> </span>3<span class=\"_ _4\"></span>.76<span class=\"_ _4\"></span>9<span class=\"_ _1cb\"></span><span class=\"ls81\">                       <span class=\"ls0\"> <span class=\"_ _99\"> </span>(12<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>)<span class=\"_ _2ba\"> </span></span></span></span></span>Cr<span class=\"_ _4\"></span>e<span class=\"_ _1\"></span>di<span class=\"_ _2d\"></span>to vers<span class=\"_ _2d\"></span>o ent<span class=\"_ _1\"></span>i<span class=\"_ _2d\"></span> va<span class=\"_ _2d\"></span>r<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span> p<span class=\"_ _4\"></span>e<span class=\"_ _30\"></span>r<span class=\"_ _2d\"></span> pr<span class=\"_ _4\"></span>oge<span class=\"_ _1\"></span>tt<span class=\"_ _30\"></span>i<span class=\"_ _2d\"></span> fi<span class=\"_ _2f\"></span>na<span class=\"_ _2d\"></span>nzi<span class=\"_ _2d\"></span>a<span class=\"_ _2d\"></span>t<span class=\"_ _30\"></span>i<span class=\"_ _eb\"> </span>1<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>.04<span class=\"_ _4\"></span>2<span class=\"_ _1cb\"></span><span class=\"ls81\">                    <span class=\"ls0\"> <span class=\"_ _a\"> </span>1<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>.01<span class=\"_ _4\"></span>7<span class=\"_ _1cb\"></span><span class=\"ls81\">                    <span class=\"ls0\"> <span class=\"_ _1cd\"> </span><span class=\"ls82\">25<span class=\"_ _2ba\"> </span></span></span></span></span></span>Ri<span class=\"_ _2d\"></span>s<span class=\"_ _2d\"></span>c<span class=\"_ _4\"></span>onti<span class=\"_ _2d\"></span> a<span class=\"_ _2d\"></span>t<span class=\"_ _1\"></span>ti<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>i<span class=\"_ _1ce\"> </span>2<span class=\"_ _4\"></span>.74<span class=\"_ _4\"></span>3<span class=\"_ _1cb\"></span><span class=\"ls81\">                       <span class=\"ls0\"> <span class=\"_ _170\"> </span><span class=\"ls82\">816<span class=\"_ _139\"></span><span class=\"ls81\">                          <span class=\"_ _4\"></span><span class=\"ls0\"> <span class=\"_ _134\"> </span>1<span class=\"_ _4\"></span>.92<span class=\"_ _2d\"></span>7<span class=\"_ _2ba\"> </span></span></span></span></span></span>Cr<span class=\"_ _4\"></span>e<span class=\"_ _1\"></span>di<span class=\"_ _2d\"></span>ti<span class=\"_ _2d\"></span> di<span class=\"_ _2d\"></span>v<span class=\"_ _4\"></span>e<span class=\"_ _30\"></span>r<span class=\"_ _2d\"></span>s<span class=\"_ _2d\"></span>i<span class=\"_ _156\"> </span>3<span class=\"_ _4\"></span>.4<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>7<span class=\"_ _1cb\"></span><span class=\"ls81\">                       <span class=\"ls0\"> <span class=\"_ _87\"> </span>3.2<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>4<span class=\"_ _1cb\"></span><span class=\"ls81\">                       <span class=\"ls0\"> <span class=\"_ _16b\"> </span><span class=\"ls82\">293</span></span></span></span></span>                    <span class=\"ls0\"> <span class=\"_ _a\"> </span>3<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>.03<span class=\"_ _4\"></span>0<span class=\"_ _1cb\"></span><span class=\"ls81\">                    <span class=\"ls0\"> <span class=\"_ _1c4\"> </span>1.31<span class=\"_ _4\"></span>9<span class=\"_ _2ba\"> </span></span></span></span>Fond<span class=\"_ _4\"></span>o s<span class=\"_ _2d\"></span>va<span class=\"_ _2d\"></span>l<span class=\"_ _2d\"></span>uta<span class=\"_ _4\"></span>zi<span class=\"_ _2d\"></span>o<span class=\"_ _4\"></span>ne a<span class=\"_ _4\"></span>l<span class=\"_ _2d\"></span>tri<span class=\"_ _2d\"></span> <span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>edi<span class=\"_ _2d\"></span>t<span class=\"_ _1\"></span>i<span class=\"_ _185\"> </span>(2.27<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>)<span class=\"_ _7d\"> </span>(2<span class=\"_ _4\"></span>.4<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>)<span class=\"_ _84\"> </span><span class=\"ls82\">189<span class=\"_ _2ba\"> </span></span>T<span class=\"_ _30\"></span>ot<span class=\"_ _2d\"></span>a<span class=\"_ _30\"></span>le<span class=\"_ _4\"></span> <span class=\"_ _15d\"> </span>3<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>.07<span class=\"_ _4\"></span>0<span class=\"_ _1cb\"></span><span class=\"ls81\">                    <span class=\"ls0\"> <span class=\"_ _a\"> </span>3<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>.56<span class=\"_ _4\"></span>2<span class=\"_ _1cb\"></span><span class=\"ls81\">                    <span class=\"ls0\"> <span class=\"_ _1c4\"> </span>1.50<span class=\"_ _4\"></span>8<span class=\"_ _2ba\"> </span></span></span></span></span>Altr<span class=\"_ _4\"></span>e<span class=\"_ _2d\"></span> a<span class=\"_ _30\"></span>t<span class=\"_ _2d\"></span>tivit\u00e0 non c<span class=\"_ _30\"></span>or<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>nt<span class=\"_ _4\"></span>i<span class=\"_ _2ba\"> </span>Cr<span class=\"_ _4\"></span>e<span class=\"_ _1\"></span>di<span class=\"_ _2d\"></span>to vers<span class=\"_ _2d\"></span>o ent<span class=\"_ _1\"></span>i<span class=\"_ _2d\"></span> pu<span class=\"_ _4\"></span>bbl<span class=\"_ _2f\"></span>i<span class=\"_ _2d\"></span>c<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span> p<span class=\"_ _4\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _4\"></span> c<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ntri<span class=\"_ _2d\"></span>b<span class=\"_ _4\"></span>uti<span class=\"_ _2d\"></span> i<span class=\"_ _2d\"></span>n c<span class=\"_ _2d\"></span>onto i<span class=\"_ _2d\"></span>m<span class=\"_ _1\"></span>pi<span class=\"_ _2d\"></span>a<span class=\"_ _2d\"></span>nti<span class=\"_ _6c\"> </span>0<span class=\"_ _10f\"> </span>6.02<span class=\"_ _4\"></span>9<span class=\"_ _1cb\"></span><span class=\"ls81\">                       <span class=\"ls0\"> <span class=\"_ _7e\"> </span>(6<span class=\"_ _4\"></span>.02<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>)<span class=\"_ _2ba\"> </span></span></span>Cr<span class=\"_ _4\"></span>e<span class=\"_ _1\"></span>di<span class=\"_ _2d\"></span>ti<span class=\"_ _2d\"></span> di<span class=\"_ _2d\"></span>v<span class=\"_ _4\"></span>e<span class=\"_ _30\"></span>r<span class=\"_ _2d\"></span>s<span class=\"_ _2d\"></span>i<span class=\"_ _1cf\"> </span><span class=\"ls82\">36<span class=\"_ _139\"></span><span class=\"ls81\">                            <span class=\"ls0\"> <span class=\"_ _b\"> </span><span class=\"ls82\">49<span class=\"_ _139\"></span><span class=\"ls81\">                            <span class=\"ls0\"> <span class=\"_ _1be\"> </span>(1<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>)<span class=\"_ _2ba\"> </span></span></span></span></span></span></span>T<span class=\"_ _30\"></span>ot<span class=\"_ _2d\"></span>a<span class=\"_ _30\"></span>le<span class=\"_ _1d0\"> </span><span class=\"ls82\">36<span class=\"_ _139\"></span><span class=\"ls81\">                            <span class=\"ls0\"> <span class=\"_ _1d1\"> </span>6<span class=\"_ _4\"></span>.<span class=\"_ _30\"></span>0<span class=\"_ _4\"></span>7<span class=\"_ _2d\"></span>8<span class=\"_ _1d2\"></span><span class=\"ls81\">                       <span class=\"ls0\"> <span class=\"_ _7e\"> </span>(6<span class=\"_ _4\"></span>.<span class=\"_ _30\"></span>0<span class=\"_ _2d\"></span>42<span class=\"_ _4\"></span>)<span class=\"_ _2ba\"> </span></span></span></span></span></span>(m<span class=\"_ _2d\"></span>igli<span class=\"_ _4\"></span>aia di <span class=\"_ _4\"></span>euro)<span class=\"_ _2ba\"> </span>parti <span class=\"_ _4\"></span>dei <span class=\"_ _4\"></span>progetti. D<span class=\"_ _4\"></span><span class=\"ff5\">all\u2019altra <span class=\"_ _4\"></span>parte <span class=\"_ _4\"></span>invece <span class=\"_ _4\"></span>si <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _2d\"></span>procedut<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ad <span class=\"_ _4\"></span>iscrivere <span class=\"_ _4\"></span>l\u2019importo <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>1,9 <span class=\"_ _4\"></span>milioni <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>euro <span class=\"_ _4\"></span>relativo<span class=\"_ _2ba\"> </span></span>al p<span class=\"_ _1\"></span>rogetto <span class=\"_ _1\"></span>finanziato in<span class=\"_ _30\"></span> ambito <span class=\"_ _30\"></span>PNRR della <span class=\"_ _30\"></span>controllata <span class=\"_ _30\"></span>D<span class=\"_ _4\"></span>-Flight, <span class=\"_ _30\"></span>in conformit\u00e0<span class=\"_ _1\"></span> alla <span class=\"_ _30\"></span>convenzione <span class=\"_ _30\"></span>stipulata con<span class=\"_ _2ba\"> </span>l\u2019ex <span class=\"_ _2d\"></span><span class=\"ff3\">Ministero <span class=\"_ _4\"></span>delle <span class=\"_ _2d\"></span>Infrastrutture <span class=\"_ _2d\"></span>e <span class=\"_ _2d\"></span>della <span class=\"_ _4\"></span>Mobilit\u00e0 <span class=\"_ _2d\"></span>Sostenibili, <span class=\"_ _4\"></span></span>per <span class=\"_ _2d\"></span>la <span class=\"_ _2d\"></span>quota <span class=\"_ _2d\"></span>riferita <span class=\"_ _4\"></span>all\u2019avanzamento <span class=\"_ _2d\"></span><span class=\"ff3\">fisico <span class=\"_ _2d\"></span>e<span class=\"_ _2ba\"> </span></span>finanziario <span class=\"_ _2a\"></span><span class=\"ff5\">dell\u2019intervento <span class=\"_ _2a\"></span></span>progettuale <span class=\"_ _2a\"></span>finanziato <span class=\"_ _2a\"></span>formalmente <span class=\"_ _2a\"></span>accettato <span class=\"_ _2a\"></span><span class=\"ff5\">dall\u2019Unit\u00e0 <span class=\"_ _2a\"></span>di <span class=\"_ _2a\"></span>M<span class=\"_ _4\"></span>issione <span class=\"_ _2a\"></span>del <span class=\"_ _2a\"></span>P<span class=\"_ _4\"></span>NRR<span class=\"_ _2ba\"> </span></span>operante nell\u2019a<span class=\"_ _1\"></span>mbito del Ministero<span class=\"_ _1\"></span> delle Infrastrutture<span class=\"_ _1\"></span> e dei Trasporti<span class=\"ff3 ls10\">. <span class=\"ls0\"> </span></span>Il <span class=\"_ _2a\"></span><span class=\"fc2 ls0\">credito <span class=\"_ _2f\"></span>verso <span class=\"_ _2a\"></span>il <span class=\"_ _2a\"></span>personal<span class=\"_ _1\"></span>e <span class=\"_ _2a\"></span><span class=\"fc0\">si <span class=\"_ _2a\"></span>riferisce <span class=\"_ _2f\"></span>agli <span class=\"_ _2a\"></span>anticipi <span class=\"_ _2f\"></span>di <span class=\"_ _2a\"></span>missione <span class=\"_ _2f\"></span>erogat<span class=\"_ _4\"></span>i <span class=\"_ _2f\"></span>ai <span class=\"_ _2a\"></span>dipendenti, <span class=\"_ _2f\"></span>le <span class=\"_ _2a\"></span>cui <span class=\"_ _2a\"></span>trasferte <span class=\"_ _2f\"></span>non<span class=\"_ _2ba\"> </span></span></span>risultano <span class=\"_ _2f\"></span>concluse <span class=\"_ _2f\"></span>a <span class=\"_ _2a\"></span>fine <span class=\"_ _2f\"></span>esercizio, <span class=\"_ _2f\"></span>di <span class=\"_ _2a\"></span>cui <span class=\"_ _2f\"></span>la <span class=\"_ _2a\"></span>par<span class=\"_ _1\"></span>te <span class=\"_ _2a\"></span>rilevante <span class=\"_ _2d\"></span>(<span class=\"_ _4\"></span>2.279 <span class=\"_ _2f\"></span>migliaia <span class=\"_ _2f\"></span>di <span class=\"_ _2a\"></span>euro) <span class=\"_ _2f\"></span>riguarda <span class=\"_ _2f\"></span>gli <span class=\"_ _2f\"></span>anticipi <span class=\"_ _2a\"></span>di<span class=\"_ _2ba\"> </span>missione <span class=\"_ _30\"></span>erogati ad<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ex d<span class=\"_ _1\"></span>ipendenti <span class=\"_ _30\"></span>della <span class=\"_ _30\"></span>Capo<span class=\"_ _4\"></span>gruppo<span class=\"ff5\">, <span class=\"_ _30\"></span>gi\u00e0 <span class=\"_ _30\"></span>oggetto di <span class=\"_ _30\"></span>indagine <span class=\"_ _30\"></span>da <span class=\"_ _1\"></span>parte <span class=\"_ _30\"></span>dell\u2019autorit\u00e0 g<span class=\"_ _1\"></span>iudiziaria<span class=\"_ _2ba\"> </span></span>e <span class=\"_ _1\"></span>svalutati <span class=\"_ _30\"></span>prudenzialmente <span class=\"_ _30\"></span>negli <span class=\"_ _1\"></span>esercizi <span class=\"_ _30\"></span>precedenti. <span class=\"_ _30\"></span>Nel 2023 <span class=\"_ _30\"></span>sono <span class=\"_ _1\"></span>stati <span class=\"_ _30\"></span>incassati <span class=\"_ _1\"></span><span class=\"ls4\">54<span class=\"ls0\"> <span class=\"_ _30\"></span>migliaia <span class=\"_ _1\"></span>di <span class=\"_ _30\"></span>euro<span class=\"_ _4\"></span> <span class=\"_ _1\"></span>portati<span class=\"_ _2ba\"> </span></span></span>a <span class=\"_ _4\"></span>riduzione <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>fondo <span class=\"_ _4\"></span><span class=\"ls16\">e <span class=\"_ _2d\"></span></span>cancellati 135 <span class=\"_ _4\"></span>migliaia <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>euro <span class=\"_ _4\"></span>su <span class=\"_ _4\"></span>posizioni <span class=\"_ _4\"></span>considerate <span class=\"_ _4\"></span>non <span class=\"_ _4\"></span>recuperabili. <span class=\"_ _4\"></span>A <span class=\"_ _4\"></span>garanzia<span class=\"_ _2ba\"> </span>dello <span class=\"_ _1\"></span>stesso <span class=\"_ _30\"></span>\u00e8 stat<span class=\"_ _1\"></span>o co<span class=\"_ _1\"></span>munque <span class=\"_ _30\"></span>effettuato <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>sequestro <span class=\"_ _30\"></span>conservativo <span class=\"_ _1\"></span>di <span class=\"_ _30\"></span>un quint<span class=\"_ _1\"></span>o d<span class=\"_ _1\"></span>elle p<span class=\"_ _1\"></span>ensioni, <span class=\"_ _1\"></span>del <span class=\"_ _30\"></span>fondo TFS<span class=\"_ _2ba\"> </span>e TFR, oltre al sequ<span class=\"_ _1\"></span>estro dei conti <span class=\"_ _1\"></span>correnti e in taluni casi anche dell<span class=\"_ _30\"></span>e propriet\u00e0 immobiliari.<span class=\"_ _2ba\"> </span>Il <span class=\"_ _30\"></span><span class=\"fc2 ls0\">credito <span class=\"_ _30\"></span>verso <span class=\"_ _30\"></span>enti <span class=\"_ _30\"></span>v<span class=\"_ _4\"></span>ari <span class=\"_ _30\"></span>per <span class=\"_ _30\"></span>progetti <span class=\"_ _30\"></span>finanziati <span class=\"_ _30\"></span><span class=\"fc0\">pari <span class=\"_ _30\"></span>a <span class=\"_ _30\"></span>13.0<span class=\"ls17\">42</span> <span class=\"_ _30\"></span>migliaia <span class=\"_ _30\"></span>di <span class=\"_ _1\"></span>euro <span class=\"_ _30\"></span>risulta <span class=\"_ _30\"></span>tendenzialmente <span class=\"_ _30\"></span>invaria<span class=\"_ _1\"></span>to<span class=\"_ _2ba\"> </span></span></span>rispetto <span class=\"_ _2d\"></span>al <span class=\"_ _2d\"></span>saldo <span class=\"_ _2d\"></span>del <span class=\"_ _2d\"></span>31 <span class=\"_ _2d\"></span>dicembre <span class=\"_ _4\"></span>2022, <span class=\"_ _2d\"></span>influenzato <span class=\"_ _2d\"></span>da <span class=\"_ _2d\"></span>diverse <span class=\"_ _2d\"></span>movimentazioni <span class=\"_ _4\"></span><span class=\"ff5\">nel <span class=\"_ _2f\"></span>corso <span class=\"_ _2d\"></span>dell\u2019esercizi<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span>per<span class=\"_ _2ba\"> </span></span>l\u2019incasso <span class=\"_ _30\"></span>dei <span class=\"_ _30\"></span>progetti<span class=\"_ _1\"></span> <span class=\"_ _30\"></span>finanziati <span class=\"_ _30\"></span>in <span class=\"_ _30\"></span>ambito <span class=\"_ _30\"></span><span class=\"ff3\">Connecting <span class=\"_ _3e\"></span>European <span class=\"_ _30\"></span>Facility <span class=\"_ _30\"></span>(CEF) <span class=\"_ _30\"></span><span class=\"ff5\">call <span class=\"_ _3e\"></span>2014 <span class=\"_ _30\"></span>e <span class=\"_ _30\"></span>call <span class=\"_ _30\"></span>2015 <span class=\"_ _30\"></span>e <span class=\"_ _30\"></span>l\u2019iscrizione<span class=\"_ _2ba\"> </span></span></span>dei <span class=\"_ _30\"></span>nuovi <span class=\"_ _30\"></span>progetti <span class=\"_ _30\"></span>rendicontati <span class=\"_ _30\"></span>sia in<span class=\"_ _30\"></span> a<span class=\"_ _1\"></span>mbito <span class=\"_ _30\"></span>CEF call<span class=\"_ _1\"></span> <span class=\"_ _30\"></span>2016 e<span class=\"_ _30\"></span> 20<span class=\"_ _1\"></span>17 <span class=\"_ _1\"></span>che <span class=\"_ _30\"></span>per <span class=\"_ _30\"></span>la q<span class=\"_ _1\"></span>uota <span class=\"_ _30\"></span>di <span class=\"_ _1\"></span>competenza<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dei <span class=\"_ _30\"></span>progetti<span class=\"_ _2ba\"> </span>SESAR in cui partecip<span class=\"_ _1\"></span>a il Gruppo.<span class=\"_ _2ba\"> </span>L\u2019incremento <span class=\"_ _4\"></span>dei <span class=\"_ _2f\"></span><span class=\"ff3 fc2\">risconti <span class=\"_ _2d\"></span>attivi<span class=\"fc0\"> <span class=\"_ _2d\"></span>per <span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>.927 <span class=\"_ _4\"></span>migliaia <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>euro <span class=\"_ _2d\"></span>\u00e8 <span class=\"_ _2d\"></span>principalmente <span class=\"_ _2d\"></span>legato <span class=\"_ _2d\"></span></span></span>all\u2019a<span class=\"_ _1\"></span>c<span class=\"ff3\">quisto <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>hardware<span class=\"_ _2ba\"> </span></span>necessario per le a<span class=\"_ _1\"></span>ttivit\u00e0 di alcun<span class=\"_ _1\"></span>e commesse estere c<span class=\"_ _1\"></span>he saranno oggetto<span class=\"_ _1\"></span> di consegna nel 2<span class=\"_ _1\"></span>024.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-588": {
   "value": "15.<span class=\"ffb ls0\"> <span class=\"_ _30\"></span><span class=\"ff3\">Altre attivit\u00e0 correnti e non correnti<span class=\"_ _2ba\"> </span></span></span>Le <span class=\"_ _4\"></span>altre <span class=\"_ _4\"></span>attivit\u00e0 co<span class=\"_ _4\"></span>rrenti ammontano <span class=\"_ _4\"></span>a <span class=\"_ _2d\"></span>34.070 migliaia <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>euro <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>registrano <span class=\"_ _4\"></span>un <span class=\"_ _2d\"></span><span class=\"ls15\">in</span>cremento <span class=\"_ _4\"></span>di 1.<span class=\"_ _4\"></span>508 <span class=\"_ _4\"></span>migliaia<span class=\"_ _2ba\"> </span>di <span class=\"_ _2d\"></span>euro, <span class=\"_ _2d\"></span>rispetto <span class=\"_ _4\"></span>all\u2019esercizi<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span>precedente, <span class=\"_ _4\"></span>mentre <span class=\"_ _2d\"></span>le <span class=\"_ _2d\"></span>altre <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _2d\"></span>non <span class=\"_ _2d\"></span>correnti <span class=\"_ _4\"></span>ammontano <span class=\"_ _2d\"></span>a <span class=\"_ _2d\"></span><span class=\"ff3\">36 <span class=\"_ _2d\"></span>migliaia <span class=\"_ _2d\"></span>di<span class=\"_ _2ba\"> </span></span>euro in decrement<span class=\"_ _1\"></span>o di 6.042 migliaia di eur<span class=\"_ _30\"></span>o rispetto al 31 dicembre <span class=\"_ _1\"></span>2022.  La voce in oggett<span class=\"_ _1\"></span>o \u00e8 cos\u00ec composta:<span class=\"_ _2ba\"> </span>Il <span class=\"_ _30\"></span><span class=\"fc2 ls0\">credito <span class=\"_ _30\"></span>verso <span class=\"_ _30\"></span>enti <span class=\"_ _30\"></span>pubblici <span class=\"_ _30\"></span>per <span class=\"_ _30\"></span>contributi <span class=\"_ _30\"></span>in <span class=\"_ _30\"></span>conto <span class=\"_ _30\"></span>impianti<span class=\"ff4\"> <span class=\"_ _30\"></span><span class=\"ff3 fc0\">registra <span class=\"_ _3e\"></span>complessivamente <span class=\"_ _30\"></span>un <span class=\"_ _30\"></span>decremento <span class=\"_ _3e\"></span>netto<span class=\"_ _2ba\"> </span></span></span></span>di <span class=\"_ _2f\"></span>6.834 <span class=\"_ _2f\"></span>migliaia <span class=\"_ _2f\"></span>di <span class=\"_ _2d\"></span>euro, <span class=\"_ _2f\"></span>rispetto <span class=\"_ _2f\"></span>al <span class=\"_ _2d\"></span>31 <span class=\"_ _2f\"></span>dicembre <span class=\"_ _2f\"></span>2022, <span class=\"_ _2f\"></span>dovuto <span class=\"_ _2f\"></span>da <span class=\"_ _2f\"></span>una <span class=\"_ _2f\"></span>parte <span class=\"_ _2f\"></span>alla <span class=\"_ _2d\"></span>scadenza <span class=\"_ _2f\"></span>del <span class=\"_ _2f\"></span>periodo <span class=\"_ _2f\"></span>di<span class=\"_ _2ba\"> </span>finanziamento dei proget<span class=\"_ _1\"></span>ti in ambito PON Trasporti 2014-<span class=\"_ _1\"></span>2020 che vede il riconosciment<span class=\"_ _1\"></span>o dei progetti il cui<span class=\"_ _2ba\"> </span>avanzamento <span class=\"_ _29\"> </span>e <span class=\"_ _29\"> </span>relativo <span class=\"_ _37\"> </span>pagamento <span class=\"_ _29\"> </span>si <span class=\"_ _29\"> </span>\u00e8 <span class=\"_ _29\"> </span>verificato <span class=\"_ _29\"> </span>entro <span class=\"_ _29\"> </span>la <span class=\"_ _29\"> </span>fine <span class=\"_ _29\"> </span>dell\u2019esercizio <span class=\"_ _29\"> </span>2023<span class=\"_ _4\"></span><span class=\"ff3 lse\">, <span class=\"_ _3f\"> </span><span class=\"ls0\">con <span class=\"_ _29\"> </span>contestuale<span class=\"_ _2ba\"> </span></span></span>annullamento <span class=\"_ _2d\"></span>del <span class=\"_ _2d\"></span>credito <span class=\"_ _2d\"></span>contro <span class=\"_ _2f\"></span>il <span class=\"_ _2d\"></span>relativo <span class=\"_ _2f\"></span>importo <span class=\"_ _2d\"></span>iscritto <span class=\"_ _2d\"></span>nell\u2019ambito <span class=\"_ _2d\"></span>delle <span class=\"_ _2f\"></span>altre <span class=\"_ _2d\"></span>passivit\u00e0 <span class=\"_ _2d\"></span>per <span class=\"_ _2f\"></span>le <span class=\"_ _2a\"></span><span class=\"ff3\">restanti<span class=\"_ _2ba\"> </span></span>a<span class=\"_ _1\"></span>l 31<span class=\"_ _4\"></span>.12<span class=\"_ _4\"></span>.20<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>3<span class=\"_ _aa\"> </span>a<span class=\"_ _30\"></span>l 3<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>.12<span class=\"_ _4\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>2<span class=\"_ _b8\"> </span>V<span class=\"_ _4\"></span>aria<span class=\"_ _30\"></span>zione<span class=\"_ _2ba\"> </span>Altr<span class=\"_ _4\"></span>e<span class=\"_ _2d\"></span> a<span class=\"_ _30\"></span>t<span class=\"_ _2d\"></span>tivit\u00e0 c<span class=\"_ _30\"></span>or<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>nt<span class=\"_ _4\"></span>i<span class=\"_ _2ba\"> </span>Cr<span class=\"_ _4\"></span>e<span class=\"_ _1\"></span>di<span class=\"_ _2d\"></span>to vers<span class=\"_ _2d\"></span>o ent<span class=\"_ _1\"></span>i<span class=\"_ _2d\"></span> pu<span class=\"_ _4\"></span>bbl<span class=\"_ _2f\"></span>i<span class=\"_ _2d\"></span>c<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span> p<span class=\"_ _4\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _4\"></span> c<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ntri<span class=\"_ _2d\"></span>b<span class=\"_ _4\"></span>uti<span class=\"_ _2d\"></span> i<span class=\"_ _2d\"></span>n c<span class=\"_ _2d\"></span>onto i<span class=\"_ _2d\"></span>m<span class=\"_ _1\"></span>pi<span class=\"_ _2d\"></span>a<span class=\"_ _2d\"></span>nti<span class=\"_ _9c\"> </span>13<span class=\"_ _4\"></span>.41<span class=\"_ _4\"></span>9<span class=\"_ _1cb\"></span><span class=\"ls81\">                    <span class=\"ls0\"> <span class=\"_ _a\"> </span>1<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>.22<span class=\"_ _4\"></span>4<span class=\"_ _1cb\"></span><span class=\"ls81\">                    <span class=\"ls0\"> <span class=\"_ _1c5\"> </span>(8<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>)<span class=\"_ _2ba\"> </span></span></span></span></span>Cr<span class=\"_ _4\"></span>e<span class=\"_ _1\"></span>di<span class=\"_ _2d\"></span>to vers<span class=\"_ _2d\"></span>o i<span class=\"_ _2d\"></span>l<span class=\"_ _2f\"></span> pers<span class=\"_ _2d\"></span>on<span class=\"_ _4\"></span>a<span class=\"_ _2d\"></span>l<span class=\"_ _2d\"></span>e<span class=\"_ _1cc\"> </span>3<span class=\"_ _4\"></span>.64<span class=\"_ _4\"></span>8<span class=\"_ _1cb\"></span><span class=\"ls81\">                       <span class=\"ls0\"> <span class=\"_ _87\"> </span>3<span class=\"_ _4\"></span>.76<span class=\"_ _4\"></span>9<span class=\"_ _1cb\"></span><span class=\"ls81\">                       <span class=\"ls0\"> <span class=\"_ _99\"> </span>(12<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>)<span class=\"_ _2ba\"> </span></span></span></span></span>Cr<span class=\"_ _4\"></span>e<span class=\"_ _1\"></span>di<span class=\"_ _2d\"></span>to vers<span class=\"_ _2d\"></span>o ent<span class=\"_ _1\"></span>i<span class=\"_ _2d\"></span> va<span class=\"_ _2d\"></span>r<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span> p<span class=\"_ _4\"></span>e<span class=\"_ _30\"></span>r<span class=\"_ _2d\"></span> pr<span class=\"_ _4\"></span>oge<span class=\"_ _1\"></span>tt<span class=\"_ _30\"></span>i<span class=\"_ _2d\"></span> fi<span class=\"_ _2f\"></span>na<span class=\"_ _2d\"></span>nzi<span class=\"_ _2d\"></span>a<span class=\"_ _2d\"></span>t<span class=\"_ _30\"></span>i<span class=\"_ _eb\"> </span>1<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>.04<span class=\"_ _4\"></span>2<span class=\"_ _1cb\"></span><span class=\"ls81\">                    <span class=\"ls0\"> <span class=\"_ _a\"> </span>1<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>.01<span class=\"_ _4\"></span>7<span class=\"_ _1cb\"></span><span class=\"ls81\">                    <span class=\"ls0\"> <span class=\"_ _1cd\"> </span><span class=\"ls82\">25<span class=\"_ _2ba\"> </span></span></span></span></span></span>Ri<span class=\"_ _2d\"></span>s<span class=\"_ _2d\"></span>c<span class=\"_ _4\"></span>onti<span class=\"_ _2d\"></span> a<span class=\"_ _2d\"></span>t<span class=\"_ _1\"></span>ti<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>i<span class=\"_ _1ce\"> </span>2<span class=\"_ _4\"></span>.74<span class=\"_ _4\"></span>3<span class=\"_ _1cb\"></span><span class=\"ls81\">                       <span class=\"ls0\"> <span class=\"_ _170\"> </span><span class=\"ls82\">816<span class=\"_ _139\"></span><span class=\"ls81\">                          <span class=\"_ _4\"></span><span class=\"ls0\"> <span class=\"_ _134\"> </span>1<span class=\"_ _4\"></span>.92<span class=\"_ _2d\"></span>7<span class=\"_ _2ba\"> </span></span></span></span></span></span>Cr<span class=\"_ _4\"></span>e<span class=\"_ _1\"></span>di<span class=\"_ _2d\"></span>ti<span class=\"_ _2d\"></span> di<span class=\"_ _2d\"></span>v<span class=\"_ _4\"></span>e<span class=\"_ _30\"></span>r<span class=\"_ _2d\"></span>s<span class=\"_ _2d\"></span>i<span class=\"_ _156\"> </span>3<span class=\"_ _4\"></span>.4<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>7<span class=\"_ _1cb\"></span><span class=\"ls81\">                       <span class=\"ls0\"> <span class=\"_ _87\"> </span>3.2<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>4<span class=\"_ _1cb\"></span><span class=\"ls81\">                       <span class=\"ls0\"> <span class=\"_ _16b\"> </span><span class=\"ls82\">293</span></span></span></span></span>                    <span class=\"ls0\"> <span class=\"_ _a\"> </span>3<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>.03<span class=\"_ _4\"></span>0<span class=\"_ _1cb\"></span><span class=\"ls81\">                    <span class=\"ls0\"> <span class=\"_ _1c4\"> </span>1.31<span class=\"_ _4\"></span>9<span class=\"_ _2ba\"> </span></span></span></span>Fond<span class=\"_ _4\"></span>o s<span class=\"_ _2d\"></span>va<span class=\"_ _2d\"></span>l<span class=\"_ _2d\"></span>uta<span class=\"_ _4\"></span>zi<span class=\"_ _2d\"></span>o<span class=\"_ _4\"></span>ne a<span class=\"_ _4\"></span>l<span class=\"_ _2d\"></span>tri<span class=\"_ _2d\"></span> <span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>edi<span class=\"_ _2d\"></span>t<span class=\"_ _1\"></span>i<span class=\"_ _185\"> </span>(2.27<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>)<span class=\"_ _7d\"> </span>(2<span class=\"_ _4\"></span>.4<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>)<span class=\"_ _84\"> </span><span class=\"ls82\">189<span class=\"_ _2ba\"> </span></span>T<span class=\"_ _30\"></span>ot<span class=\"_ _2d\"></span>a<span class=\"_ _30\"></span>le<span class=\"_ _4\"></span> <span class=\"_ _15d\"> </span>3<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>.07<span class=\"_ _4\"></span>0<span class=\"_ _1cb\"></span><span class=\"ls81\">                    <span class=\"ls0\"> <span class=\"_ _a\"> </span>3<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>.56<span class=\"_ _4\"></span>2<span class=\"_ _1cb\"></span><span class=\"ls81\">                    <span class=\"ls0\"> <span class=\"_ _1c4\"> </span>1.50<span class=\"_ _4\"></span>8<span class=\"_ _2ba\"> </span></span></span></span></span>Altr<span class=\"_ _4\"></span>e<span class=\"_ _2d\"></span> a<span class=\"_ _30\"></span>t<span class=\"_ _2d\"></span>tivit\u00e0 non c<span class=\"_ _30\"></span>or<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>nt<span class=\"_ _4\"></span>i<span class=\"_ _2ba\"> </span>Cr<span class=\"_ _4\"></span>e<span class=\"_ _1\"></span>di<span class=\"_ _2d\"></span>to vers<span class=\"_ _2d\"></span>o ent<span class=\"_ _1\"></span>i<span class=\"_ _2d\"></span> pu<span class=\"_ _4\"></span>bbl<span class=\"_ _2f\"></span>i<span class=\"_ _2d\"></span>c<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span> p<span class=\"_ _4\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _4\"></span> c<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ntri<span class=\"_ _2d\"></span>b<span class=\"_ _4\"></span>uti<span class=\"_ _2d\"></span> i<span class=\"_ _2d\"></span>n c<span class=\"_ _2d\"></span>onto i<span class=\"_ _2d\"></span>m<span class=\"_ _1\"></span>pi<span class=\"_ _2d\"></span>a<span class=\"_ _2d\"></span>nti<span class=\"_ _6c\"> </span>0<span class=\"_ _10f\"> </span>6.02<span class=\"_ _4\"></span>9<span class=\"_ _1cb\"></span><span class=\"ls81\">                       <span class=\"ls0\"> <span class=\"_ _7e\"> </span>(6<span class=\"_ _4\"></span>.02<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>)<span class=\"_ _2ba\"> </span></span></span>Cr<span class=\"_ _4\"></span>e<span class=\"_ _1\"></span>di<span class=\"_ _2d\"></span>ti<span class=\"_ _2d\"></span> di<span class=\"_ _2d\"></span>v<span class=\"_ _4\"></span>e<span class=\"_ _30\"></span>r<span class=\"_ _2d\"></span>s<span class=\"_ _2d\"></span>i<span class=\"_ _1cf\"> </span><span class=\"ls82\">36<span class=\"_ _139\"></span><span class=\"ls81\">                            <span class=\"ls0\"> <span class=\"_ _b\"> </span><span class=\"ls82\">49<span class=\"_ _139\"></span><span class=\"ls81\">                            <span class=\"ls0\"> <span class=\"_ _1be\"> </span>(1<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>)<span class=\"_ _2ba\"> </span></span></span></span></span></span></span>T<span class=\"_ _30\"></span>ot<span class=\"_ _2d\"></span>a<span class=\"_ _30\"></span>le<span class=\"_ _1d0\"> </span><span class=\"ls82\">36<span class=\"_ _139\"></span><span class=\"ls81\">                            <span class=\"ls0\"> <span class=\"_ _1d1\"> </span>6<span class=\"_ _4\"></span>.<span class=\"_ _30\"></span>0<span class=\"_ _4\"></span>7<span class=\"_ _2d\"></span>8<span class=\"_ _1d2\"></span><span class=\"ls81\">                       <span class=\"ls0\"> <span class=\"_ _7e\"> </span>(6<span class=\"_ _4\"></span>.<span class=\"_ _30\"></span>0<span class=\"_ _2d\"></span>42<span class=\"_ _4\"></span>)<span class=\"_ _2ba\"> </span></span></span></span></span></span>(m<span class=\"_ _2d\"></span>igli<span class=\"_ _4\"></span>aia di <span class=\"_ _4\"></span>euro)<span class=\"_ _2ba\"> </span>parti <span class=\"_ _4\"></span>dei <span class=\"_ _4\"></span>progetti. D<span class=\"_ _4\"></span><span class=\"ff5\">all\u2019altra <span class=\"_ _4\"></span>parte <span class=\"_ _4\"></span>invece <span class=\"_ _4\"></span>si <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _2d\"></span>procedut<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ad <span class=\"_ _4\"></span>iscrivere <span class=\"_ _4\"></span>l\u2019importo <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>1,9 <span class=\"_ _4\"></span>milioni <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>euro <span class=\"_ _4\"></span>relativo<span class=\"_ _2ba\"> </span></span><span class=\"ff5\"> </span>al p<span class=\"_ _1\"></span>rogetto <span class=\"_ _1\"></span>finanziato in<span class=\"_ _30\"></span> ambito <span class=\"_ _30\"></span>PNRR della <span class=\"_ _30\"></span>controllata <span class=\"_ _30\"></span>D<span class=\"_ _4\"></span>-Flight, <span class=\"_ _30\"></span>in conformit\u00e0<span class=\"_ _1\"></span> alla <span class=\"_ _30\"></span>convenzione <span class=\"_ _30\"></span>stipulata con<span class=\"_ _2ba\"> </span><span class=\"_ _30\"></span> l\u2019ex <span class=\"_ _2d\"></span><span class=\"ff3\">Ministero <span class=\"_ _4\"></span>delle <span class=\"_ _2d\"></span>Infrastrutture <span class=\"_ _2d\"></span>e <span class=\"_ _2d\"></span>della <span class=\"_ _4\"></span>Mobilit\u00e0 <span class=\"_ _2d\"></span>Sostenibili, <span class=\"_ _4\"></span></span>per <span class=\"_ _2d\"></span>la <span class=\"_ _2d\"></span>quota <span class=\"_ _2d\"></span>riferita <span class=\"_ _4\"></span>all\u2019avanzamento <span class=\"_ _2d\"></span><span class=\"ff3\">fisico <span class=\"_ _2d\"></span>e<span class=\"_ _2ba\"> </span></span><span class=\"ff3\"><span class=\"_ _1\"></span> </span>finanziario <span class=\"_ _2a\"></span><span class=\"ff5\">dell\u2019intervento <span class=\"_ _2a\"></span></span>progettuale <span class=\"_ _2a\"></span>finanziato <span class=\"_ _2a\"></span>formalmente <span class=\"_ _2a\"></span>accettato <span class=\"_ _2a\"></span><span class=\"ff5\">dall\u2019Unit\u00e0 <span class=\"_ _2a\"></span>di <span class=\"_ _2a\"></span>M<span class=\"_ _4\"></span>issione <span class=\"_ _2a\"></span>del <span class=\"_ _2a\"></span>P<span class=\"_ _4\"></span>NRR<span class=\"_ _2ba\"> </span></span><span class=\"ff5\"><span class=\"_ _1\"></span> </span>operante nell\u2019a<span class=\"_ _1\"></span>mbito del Ministero<span class=\"_ _1\"></span> delle Infrastrutture<span class=\"_ _1\"></span> e dei Trasporti<span class=\"ff3 ls10\">. <span class=\"ls0\"> </span></span><span class=\"ff3 ls10\"><span class=\"ls0\"> </span></span>Il <span class=\"_ _2a\"></span><span class=\"fc2 ls0\">credito <span class=\"_ _2f\"></span>verso <span class=\"_ _2a\"></span>il <span class=\"_ _2a\"></span>personal<span class=\"_ _1\"></span>e <span class=\"_ _2a\"></span><span class=\"fc0\">si <span class=\"_ _2a\"></span>riferisce <span class=\"_ _2f\"></span>agli <span class=\"_ _2a\"></span>anticipi <span class=\"_ _2f\"></span>di <span class=\"_ _2a\"></span>missione <span class=\"_ _2f\"></span>erogat<span class=\"_ _4\"></span>i <span class=\"_ _2f\"></span>ai <span class=\"_ _2a\"></span>dipendenti, <span class=\"_ _2f\"></span>le <span class=\"_ _2a\"></span>cui <span class=\"_ _2a\"></span>trasferte <span class=\"_ _2f\"></span>non<span class=\"_ _2ba\"> </span></span></span><span class=\"fc2 ls0\"><span class=\"fc0\"> </span></span>risultano <span class=\"_ _2f\"></span>concluse <span class=\"_ _2f\"></span>a <span class=\"_ _2a\"></span>fine <span class=\"_ _2f\"></span>esercizio, <span class=\"_ _2f\"></span>di <span class=\"_ _2a\"></span>cui <span class=\"_ _2f\"></span>la <span class=\"_ _2a\"></span>par<span class=\"_ _1\"></span>te <span class=\"_ _2a\"></span>rilevante <span class=\"_ _2d\"></span>(<span class=\"_ _4\"></span>2.279 <span class=\"_ _2f\"></span>migliaia <span class=\"_ _2f\"></span>di <span class=\"_ _2a\"></span>euro) <span class=\"_ _2f\"></span>riguarda <span class=\"_ _2f\"></span>gli <span class=\"_ _2f\"></span>anticipi <span class=\"_ _2a\"></span>di<span class=\"_ _2ba\"> </span> missione <span class=\"_ _30\"></span>erogati ad<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ex d<span class=\"_ _1\"></span>ipendenti <span class=\"_ _30\"></span>della <span class=\"_ _30\"></span>Capo<span class=\"_ _4\"></span>gruppo<span class=\"ff5\">, <span class=\"_ _30\"></span>gi\u00e0 <span class=\"_ _30\"></span>oggetto di <span class=\"_ _30\"></span>indagine <span class=\"_ _30\"></span>da <span class=\"_ _1\"></span>parte <span class=\"_ _30\"></span>dell\u2019autorit\u00e0 g<span class=\"_ _1\"></span>iudiziaria<span class=\"_ _2ba\"> </span></span><span class=\"ff5\"><span class=\"_ _1\"></span> </span>e <span class=\"_ _1\"></span>svalutati <span class=\"_ _30\"></span>prudenzialmente <span class=\"_ _30\"></span>negli <span class=\"_ _1\"></span>esercizi <span class=\"_ _30\"></span>precedenti. <span class=\"_ _30\"></span>Nel 2023 <span class=\"_ _30\"></span>sono <span class=\"_ _1\"></span>stati <span class=\"_ _30\"></span>incassati <span class=\"_ _1\"></span><span class=\"ls4\">54<span class=\"ls0\"> <span class=\"_ _30\"></span>migliaia <span class=\"_ _1\"></span>di <span class=\"_ _30\"></span>euro<span class=\"_ _4\"></span> <span class=\"_ _1\"></span>portati<span class=\"_ _2ba\"> </span></span></span><span class=\"ls4\"><span class=\"ls0\"><span class=\"_ _1\"></span> </span></span>a <span class=\"_ _4\"></span>riduzione <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>fondo <span class=\"_ _4\"></span><span class=\"ls16\">e <span class=\"_ _2d\"></span></span>cancellati 135 <span class=\"_ _4\"></span>migliaia <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>euro <span class=\"_ _4\"></span>su <span class=\"_ _4\"></span>posizioni <span class=\"_ _4\"></span>considerate <span class=\"_ _4\"></span>non <span class=\"_ _4\"></span>recuperabili. <span class=\"_ _4\"></span>A <span class=\"_ _4\"></span>garanzia<span class=\"_ _2ba\"> </span> dello <span class=\"_ _1\"></span>stesso <span class=\"_ _30\"></span>\u00e8 stat<span class=\"_ _1\"></span>o co<span class=\"_ _1\"></span>munque <span class=\"_ _30\"></span>effettuato <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>sequestro <span class=\"_ _30\"></span>conservativo <span class=\"_ _1\"></span>di <span class=\"_ _30\"></span>un quint<span class=\"_ _1\"></span>o d<span class=\"_ _1\"></span>elle p<span class=\"_ _1\"></span>ensioni, <span class=\"_ _1\"></span>del <span class=\"_ _30\"></span>fondo TFS<span class=\"_ _2ba\"> </span><span class=\"_ _30\"></span> e TFR, oltre al sequ<span class=\"_ _1\"></span>estro dei conti <span class=\"_ _1\"></span>correnti e in taluni casi anche dell<span class=\"_ _30\"></span>e propriet\u00e0 immobiliari.<span class=\"_ _2ba\"> </span> Il <span class=\"_ _30\"></span><span class=\"fc2 ls0\">credito <span class=\"_ _30\"></span>verso <span class=\"_ _30\"></span>enti <span class=\"_ _30\"></span>v<span class=\"_ _4\"></span>ari <span class=\"_ _30\"></span>per <span class=\"_ _30\"></span>progetti <span class=\"_ _30\"></span>finanziati <span class=\"_ _30\"></span><span class=\"fc0\">pari <span class=\"_ _30\"></span>a <span class=\"_ _30\"></span>13.0<span class=\"ls17\">42</span> <span class=\"_ _30\"></span>migliaia <span class=\"_ _30\"></span>di <span class=\"_ _1\"></span>euro <span class=\"_ _30\"></span>risulta <span class=\"_ _30\"></span>tendenzialmente <span class=\"_ _30\"></span>invaria<span class=\"_ _1\"></span>to<span class=\"_ _2ba\"> </span></span></span><span class=\"fc2 ls0\"><span class=\"fc0\"> </span></span>rispetto <span class=\"_ _2d\"></span>al <span class=\"_ _2d\"></span>saldo <span class=\"_ _2d\"></span>del <span class=\"_ _2d\"></span>31 <span class=\"_ _2d\"></span>dicembre <span class=\"_ _4\"></span>2022, <span class=\"_ _2d\"></span>influenzato <span class=\"_ _2d\"></span>da <span class=\"_ _2d\"></span>diverse <span class=\"_ _2d\"></span>movimentazioni <span class=\"_ _4\"></span><span class=\"ff5\">nel <span class=\"_ _2f\"></span>corso <span class=\"_ _2d\"></span>dell\u2019esercizi<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span>per<span class=\"_ _2ba\"> </span></span><span class=\"ff5\"> </span>l\u2019incasso <span class=\"_ _30\"></span>dei <span class=\"_ _30\"></span>progetti<span class=\"_ _1\"></span> <span class=\"_ _30\"></span>finanziati <span class=\"_ _30\"></span>in <span class=\"_ _30\"></span>ambito <span class=\"_ _30\"></span><span class=\"ff3\">Connecting <span class=\"_ _3e\"></span>European <span class=\"_ _30\"></span>Facility <span class=\"_ _30\"></span>(CEF) <span class=\"_ _30\"></span><span class=\"ff5\">call <span class=\"_ _3e\"></span>2014 <span class=\"_ _30\"></span>e <span class=\"_ _30\"></span>call <span class=\"_ _30\"></span>2015 <span class=\"_ _30\"></span>e <span class=\"_ _30\"></span>l\u2019iscrizione<span class=\"_ _2ba\"> </span></span></span><span class=\"ff3\"><span class=\"ff5\"> </span></span>dei <span class=\"_ _30\"></span>nuovi <span class=\"_ _30\"></span>progetti <span class=\"_ _30\"></span>rendicontati <span class=\"_ _30\"></span>sia in<span class=\"_ _30\"></span> a<span class=\"_ _1\"></span>mbito <span class=\"_ _30\"></span>CEF call<span class=\"_ _1\"></span> <span class=\"_ _30\"></span>2016 e<span class=\"_ _30\"></span> 20<span class=\"_ _1\"></span>17 <span class=\"_ _1\"></span>che <span class=\"_ _30\"></span>per <span class=\"_ _30\"></span>la q<span class=\"_ _1\"></span>uota <span class=\"_ _30\"></span>di <span class=\"_ _1\"></span>competenza<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dei <span class=\"_ _30\"></span>progetti<span class=\"_ _2ba\"> </span> SESAR in cui partecip<span class=\"_ _1\"></span>a il Gruppo.<span class=\"_ _2ba\"> </span> L\u2019incremento <span class=\"_ _4\"></span>dei <span class=\"_ _2f\"></span><span class=\"ff3 fc2\">risconti <span class=\"_ _2d\"></span>attivi<span class=\"fc0\"> <span class=\"_ _2d\"></span>per <span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>.927 <span class=\"_ _4\"></span>migliaia <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>euro <span class=\"_ _2d\"></span>\u00e8 <span class=\"_ _2d\"></span>principalmente <span class=\"_ _2d\"></span>legato <span class=\"_ _2d\"></span></span></span>all\u2019a<span class=\"_ _1\"></span>c<span class=\"ff3\">quisto <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>hardware<span class=\"_ _2ba\"> </span></span><span class=\"ff3\"><span class=\"_ _1\"></span> </span>necessario per le a<span class=\"_ _1\"></span>ttivit\u00e0 di alcun<span class=\"_ _1\"></span>e commesse estere c<span class=\"_ _1\"></span>he saranno oggetto<span class=\"_ _1\"></span> di consegna nel 2<span class=\"_ _1\"></span>024.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-656": {
   "value": "15.<span class=\"ffb ls0\"> <span class=\"_ _30\"></span><span class=\"ff3\">Altre attivit\u00e0 correnti e non correnti<span class=\"_ _2ba\"> </span></span></span>Le <span class=\"_ _4\"></span>altre <span class=\"_ _4\"></span>attivit\u00e0 co<span class=\"_ _4\"></span>rrenti ammontano <span class=\"_ _4\"></span>a <span class=\"_ _2d\"></span>34.070 migliaia <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>euro <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>registrano <span class=\"_ _4\"></span>un <span class=\"_ _2d\"></span><span class=\"ls15\">in</span>cremento <span class=\"_ _4\"></span>di 1.<span class=\"_ _4\"></span>508 <span class=\"_ _4\"></span>migliaia<span class=\"_ _2ba\"> </span>di <span class=\"_ _2d\"></span>euro, <span class=\"_ _2d\"></span>rispetto <span class=\"_ _4\"></span>all\u2019esercizi<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span>precedente, <span class=\"_ _4\"></span>mentre <span class=\"_ _2d\"></span>le <span class=\"_ _2d\"></span>altre <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _2d\"></span>non <span class=\"_ _2d\"></span>correnti <span class=\"_ _4\"></span>ammontano <span class=\"_ _2d\"></span>a <span class=\"_ _2d\"></span><span class=\"ff3\">36 <span class=\"_ _2d\"></span>migliaia <span class=\"_ _2d\"></span>di<span class=\"_ _2ba\"> </span></span>euro in decrement<span class=\"_ _1\"></span>o di 6.042 migliaia di eur<span class=\"_ _30\"></span>o rispetto al 31 dicembre <span class=\"_ _1\"></span>2022.  La voce in oggett<span class=\"_ _1\"></span>o \u00e8 cos\u00ec composta:<span class=\"_ _2ba\"> </span>Il <span class=\"_ _30\"></span><span class=\"fc2 ls0\">credito <span class=\"_ _30\"></span>verso <span class=\"_ _30\"></span>enti <span class=\"_ _30\"></span>pubblici <span class=\"_ _30\"></span>per <span class=\"_ _30\"></span>contributi <span class=\"_ _30\"></span>in <span class=\"_ _30\"></span>conto <span class=\"_ _30\"></span>impianti<span class=\"ff4\"> <span class=\"_ _30\"></span><span class=\"ff3 fc0\">registra <span class=\"_ _3e\"></span>complessivamente <span class=\"_ _30\"></span>un <span class=\"_ _30\"></span>decremento <span class=\"_ _3e\"></span>netto<span class=\"_ _2ba\"> </span></span></span></span>di <span class=\"_ _2f\"></span>6.834 <span class=\"_ _2f\"></span>migliaia <span class=\"_ _2f\"></span>di <span class=\"_ _2d\"></span>euro, <span class=\"_ _2f\"></span>rispetto <span class=\"_ _2f\"></span>al <span class=\"_ _2d\"></span>31 <span class=\"_ _2f\"></span>dicembre <span class=\"_ _2f\"></span>2022, <span class=\"_ _2f\"></span>dovuto <span class=\"_ _2f\"></span>da <span class=\"_ _2f\"></span>una <span class=\"_ _2f\"></span>parte <span class=\"_ _2f\"></span>alla <span class=\"_ _2d\"></span>scadenza <span class=\"_ _2f\"></span>del <span class=\"_ _2f\"></span>periodo <span class=\"_ _2f\"></span>di<span class=\"_ _2ba\"> </span>finanziamento dei proget<span class=\"_ _1\"></span>ti in ambito PON Trasporti 2014-<span class=\"_ _1\"></span>2020 che vede il riconosciment<span class=\"_ _1\"></span>o dei progetti il cui<span class=\"_ _2ba\"> </span>avanzamento <span class=\"_ _29\"> </span>e <span class=\"_ _29\"> </span>relativo <span class=\"_ _37\"> </span>pagamento <span class=\"_ _29\"> </span>si <span class=\"_ _29\"> </span>\u00e8 <span class=\"_ _29\"> </span>verificato <span class=\"_ _29\"> </span>entro <span class=\"_ _29\"> </span>la <span class=\"_ _29\"> </span>fine <span class=\"_ _29\"> </span>dell\u2019esercizio <span class=\"_ _29\"> </span>2023<span class=\"_ _4\"></span><span class=\"ff3 lse\">, <span class=\"_ _3f\"> </span><span class=\"ls0\">con <span class=\"_ _29\"> </span>contestuale<span class=\"_ _2ba\"> </span></span></span>annullamento <span class=\"_ _2d\"></span>del <span class=\"_ _2d\"></span>credito <span class=\"_ _2d\"></span>contro <span class=\"_ _2f\"></span>il <span class=\"_ _2d\"></span>relativo <span class=\"_ _2f\"></span>importo <span class=\"_ _2d\"></span>iscritto <span class=\"_ _2d\"></span>nell\u2019ambito <span class=\"_ _2d\"></span>delle <span class=\"_ _2f\"></span>altre <span class=\"_ _2d\"></span>passivit\u00e0 <span class=\"_ _2d\"></span>per <span class=\"_ _2f\"></span>le <span class=\"_ _2a\"></span><span class=\"ff3\">restanti<span class=\"_ _2ba\"> </span></span>a<span class=\"_ _1\"></span>l 31<span class=\"_ _4\"></span>.12<span class=\"_ _4\"></span>.20<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>3<span class=\"_ _aa\"> </span>a<span class=\"_ _30\"></span>l 3<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>.12<span class=\"_ _4\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>2<span class=\"_ _b8\"> </span>V<span class=\"_ _4\"></span>aria<span class=\"_ _30\"></span>zione<span class=\"_ _2ba\"> </span>Altr<span class=\"_ _4\"></span>e<span class=\"_ _2d\"></span> a<span class=\"_ _30\"></span>t<span class=\"_ _2d\"></span>tivit\u00e0 c<span class=\"_ _30\"></span>or<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>nt<span class=\"_ _4\"></span>i<span class=\"_ _2ba\"> </span>Cr<span class=\"_ _4\"></span>e<span class=\"_ _1\"></span>di<span class=\"_ _2d\"></span>to vers<span class=\"_ _2d\"></span>o ent<span class=\"_ _1\"></span>i<span class=\"_ _2d\"></span> pu<span class=\"_ _4\"></span>bbl<span class=\"_ _2f\"></span>i<span class=\"_ _2d\"></span>c<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span> p<span class=\"_ _4\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _4\"></span> c<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ntri<span class=\"_ _2d\"></span>b<span class=\"_ _4\"></span>uti<span class=\"_ _2d\"></span> i<span class=\"_ _2d\"></span>n c<span class=\"_ _2d\"></span>onto i<span class=\"_ _2d\"></span>m<span class=\"_ _1\"></span>pi<span class=\"_ _2d\"></span>a<span class=\"_ _2d\"></span>nti<span class=\"_ _9c\"> </span>13<span class=\"_ _4\"></span>.41<span class=\"_ _4\"></span>9<span class=\"_ _1cb\"></span><span class=\"ls81\">                    <span class=\"ls0\"> <span class=\"_ _a\"> </span>1<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>.22<span class=\"_ _4\"></span>4<span class=\"_ _1cb\"></span><span class=\"ls81\">                    <span class=\"ls0\"> <span class=\"_ _1c5\"> </span>(8<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>)<span class=\"_ _2ba\"> </span></span></span></span></span>Cr<span class=\"_ _4\"></span>e<span class=\"_ _1\"></span>di<span class=\"_ _2d\"></span>to vers<span class=\"_ _2d\"></span>o i<span class=\"_ _2d\"></span>l<span class=\"_ _2f\"></span> pers<span class=\"_ _2d\"></span>on<span class=\"_ _4\"></span>a<span class=\"_ _2d\"></span>l<span class=\"_ _2d\"></span>e<span class=\"_ _1cc\"> </span>3<span class=\"_ _4\"></span>.64<span class=\"_ _4\"></span>8<span class=\"_ _1cb\"></span><span class=\"ls81\">                       <span class=\"ls0\"> <span class=\"_ _87\"> </span>3<span class=\"_ _4\"></span>.76<span class=\"_ _4\"></span>9<span class=\"_ _1cb\"></span><span class=\"ls81\">                       <span class=\"ls0\"> <span class=\"_ _99\"> </span>(12<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>)<span class=\"_ _2ba\"> </span></span></span></span></span>Cr<span class=\"_ _4\"></span>e<span class=\"_ _1\"></span>di<span class=\"_ _2d\"></span>to vers<span class=\"_ _2d\"></span>o ent<span class=\"_ _1\"></span>i<span class=\"_ _2d\"></span> va<span class=\"_ _2d\"></span>r<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span> p<span class=\"_ _4\"></span>e<span class=\"_ _30\"></span>r<span class=\"_ _2d\"></span> pr<span class=\"_ _4\"></span>oge<span class=\"_ _1\"></span>tt<span class=\"_ _30\"></span>i<span class=\"_ _2d\"></span> fi<span class=\"_ _2f\"></span>na<span class=\"_ _2d\"></span>nzi<span class=\"_ _2d\"></span>a<span class=\"_ _2d\"></span>t<span class=\"_ _30\"></span>i<span class=\"_ _eb\"> </span>1<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>.04<span class=\"_ _4\"></span>2<span class=\"_ _1cb\"></span><span class=\"ls81\">                    <span class=\"ls0\"> <span class=\"_ _a\"> </span>1<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>.01<span class=\"_ _4\"></span>7<span class=\"_ _1cb\"></span><span class=\"ls81\">                    <span class=\"ls0\"> <span class=\"_ _1cd\"> </span><span class=\"ls82\">25<span class=\"_ _2ba\"> </span></span></span></span></span></span>Ri<span class=\"_ _2d\"></span>s<span class=\"_ _2d\"></span>c<span class=\"_ _4\"></span>onti<span class=\"_ _2d\"></span> a<span class=\"_ _2d\"></span>t<span class=\"_ _1\"></span>ti<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>i<span class=\"_ _1ce\"> </span>2<span class=\"_ _4\"></span>.74<span class=\"_ _4\"></span>3<span class=\"_ _1cb\"></span><span class=\"ls81\">                       <span class=\"ls0\"> <span class=\"_ _170\"> </span><span class=\"ls82\">816<span class=\"_ _139\"></span><span class=\"ls81\">                          <span class=\"_ _4\"></span><span class=\"ls0\"> <span class=\"_ _134\"> </span>1<span class=\"_ _4\"></span>.92<span class=\"_ _2d\"></span>7<span class=\"_ _2ba\"> </span></span></span></span></span></span>Cr<span class=\"_ _4\"></span>e<span class=\"_ _1\"></span>di<span class=\"_ _2d\"></span>ti<span class=\"_ _2d\"></span> di<span class=\"_ _2d\"></span>v<span class=\"_ _4\"></span>e<span class=\"_ _30\"></span>r<span class=\"_ _2d\"></span>s<span class=\"_ _2d\"></span>i<span class=\"_ _156\"> </span>3<span class=\"_ _4\"></span>.4<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>7<span class=\"_ _1cb\"></span><span class=\"ls81\">                       <span class=\"ls0\"> <span class=\"_ _87\"> </span>3.2<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>4<span class=\"_ _1cb\"></span><span class=\"ls81\">                       <span class=\"ls0\"> <span class=\"_ _16b\"> </span><span class=\"ls82\">293</span></span></span></span></span>                    <span class=\"ls0\"> <span class=\"_ _a\"> </span>3<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>.03<span class=\"_ _4\"></span>0<span class=\"_ _1cb\"></span><span class=\"ls81\">                    <span class=\"ls0\"> <span class=\"_ _1c4\"> </span>1.31<span class=\"_ _4\"></span>9<span class=\"_ _2ba\"> </span></span></span></span>Fond<span class=\"_ _4\"></span>o s<span class=\"_ _2d\"></span>va<span class=\"_ _2d\"></span>l<span class=\"_ _2d\"></span>uta<span class=\"_ _4\"></span>zi<span class=\"_ _2d\"></span>o<span class=\"_ _4\"></span>ne a<span class=\"_ _4\"></span>l<span class=\"_ _2d\"></span>tri<span class=\"_ _2d\"></span> <span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>edi<span class=\"_ _2d\"></span>t<span class=\"_ _1\"></span>i<span class=\"_ _185\"> </span>(2.27<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>)<span class=\"_ _7d\"> </span>(2<span class=\"_ _4\"></span>.4<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>)<span class=\"_ _84\"> </span><span class=\"ls82\">189<span class=\"_ _2ba\"> </span></span>T<span class=\"_ _30\"></span>ot<span class=\"_ _2d\"></span>a<span class=\"_ _30\"></span>le<span class=\"_ _4\"></span> <span class=\"_ _15d\"> </span>3<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>.07<span class=\"_ _4\"></span>0<span class=\"_ _1cb\"></span><span class=\"ls81\">                    <span class=\"ls0\"> <span class=\"_ _a\"> </span>3<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>.56<span class=\"_ _4\"></span>2<span class=\"_ _1cb\"></span><span class=\"ls81\">                    <span class=\"ls0\"> <span class=\"_ _1c4\"> </span>1.50<span class=\"_ _4\"></span>8<span class=\"_ _2ba\"> </span></span></span></span></span>Altr<span class=\"_ _4\"></span>e<span class=\"_ _2d\"></span> a<span class=\"_ _30\"></span>t<span class=\"_ _2d\"></span>tivit\u00e0 non c<span class=\"_ _30\"></span>or<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>nt<span class=\"_ _4\"></span>i<span class=\"_ _2ba\"> </span>Cr<span class=\"_ _4\"></span>e<span class=\"_ _1\"></span>di<span class=\"_ _2d\"></span>to vers<span class=\"_ _2d\"></span>o ent<span class=\"_ _1\"></span>i<span class=\"_ _2d\"></span> pu<span class=\"_ _4\"></span>bbl<span class=\"_ _2f\"></span>i<span class=\"_ _2d\"></span>c<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span> p<span class=\"_ _4\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _4\"></span> c<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ntri<span class=\"_ _2d\"></span>b<span class=\"_ _4\"></span>uti<span class=\"_ _2d\"></span> i<span class=\"_ _2d\"></span>n c<span class=\"_ _2d\"></span>onto i<span class=\"_ _2d\"></span>m<span class=\"_ _1\"></span>pi<span class=\"_ _2d\"></span>a<span class=\"_ _2d\"></span>nti<span class=\"_ _6c\"> </span>0<span class=\"_ _10f\"> </span>6.02<span class=\"_ _4\"></span>9<span class=\"_ _1cb\"></span><span class=\"ls81\">                       <span class=\"ls0\"> <span class=\"_ _7e\"> </span>(6<span class=\"_ _4\"></span>.02<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>)<span class=\"_ _2ba\"> </span></span></span>Cr<span class=\"_ _4\"></span>e<span class=\"_ _1\"></span>di<span class=\"_ _2d\"></span>ti<span class=\"_ _2d\"></span> di<span class=\"_ _2d\"></span>v<span class=\"_ _4\"></span>e<span class=\"_ _30\"></span>r<span class=\"_ _2d\"></span>s<span class=\"_ _2d\"></span>i<span class=\"_ _1cf\"> </span><span class=\"ls82\">36<span class=\"_ _139\"></span><span class=\"ls81\">                            <span class=\"ls0\"> <span class=\"_ _b\"> </span><span class=\"ls82\">49<span class=\"_ _139\"></span><span class=\"ls81\">                            <span class=\"ls0\"> <span class=\"_ _1be\"> </span>(1<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>)<span class=\"_ _2ba\"> </span></span></span></span></span></span></span>T<span class=\"_ _30\"></span>ot<span class=\"_ _2d\"></span>a<span class=\"_ _30\"></span>le<span class=\"_ _1d0\"> </span><span class=\"ls82\">36<span class=\"_ _139\"></span><span class=\"ls81\">                            <span class=\"ls0\"> <span class=\"_ _1d1\"> </span>6<span class=\"_ _4\"></span>.<span class=\"_ _30\"></span>0<span class=\"_ _4\"></span>7<span class=\"_ _2d\"></span>8<span class=\"_ _1d2\"></span><span class=\"ls81\">                       <span class=\"ls0\"> <span class=\"_ _7e\"> </span>(6<span class=\"_ _4\"></span>.<span class=\"_ _30\"></span>0<span class=\"_ _2d\"></span>42<span class=\"_ _4\"></span>)<span class=\"_ _2ba\"> </span></span></span></span></span></span>(m<span class=\"_ _2d\"></span>igli<span class=\"_ _4\"></span>aia di <span class=\"_ _4\"></span>euro)<span class=\"_ _2ba\"> </span>parti <span class=\"_ _4\"></span>dei <span class=\"_ _4\"></span>progetti. D<span class=\"_ _4\"></span><span class=\"ff5\">all\u2019altra <span class=\"_ _4\"></span>parte <span class=\"_ _4\"></span>invece <span class=\"_ _4\"></span>si <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _2d\"></span>procedut<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ad <span class=\"_ _4\"></span>iscrivere <span class=\"_ _4\"></span>l\u2019importo <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>1,9 <span class=\"_ _4\"></span>milioni <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>euro <span class=\"_ _4\"></span>relativo<span class=\"_ _2ba\"> </span></span><span class=\"ff5\"> </span>al p<span class=\"_ _1\"></span>rogetto <span class=\"_ _1\"></span>finanziato in<span class=\"_ _30\"></span> ambito <span class=\"_ _30\"></span>PNRR della <span class=\"_ _30\"></span>controllata <span class=\"_ _30\"></span>D<span class=\"_ _4\"></span>-Flight, <span class=\"_ _30\"></span>in conformit\u00e0<span class=\"_ _1\"></span> alla <span class=\"_ _30\"></span>convenzione <span class=\"_ _30\"></span>stipulata con<span class=\"_ _2ba\"> </span><span class=\"_ _30\"></span> l\u2019ex <span class=\"_ _2d\"></span><span class=\"ff3\">Ministero <span class=\"_ _4\"></span>delle <span class=\"_ _2d\"></span>Infrastrutture <span class=\"_ _2d\"></span>e <span class=\"_ _2d\"></span>della <span class=\"_ _4\"></span>Mobilit\u00e0 <span class=\"_ _2d\"></span>Sostenibili, <span class=\"_ _4\"></span></span>per <span class=\"_ _2d\"></span>la <span class=\"_ _2d\"></span>quota <span class=\"_ _2d\"></span>riferita <span class=\"_ _4\"></span>all\u2019avanzamento <span class=\"_ _2d\"></span><span class=\"ff3\">fisico <span class=\"_ _2d\"></span>e<span class=\"_ _2ba\"> </span></span><span class=\"ff3\"><span class=\"_ _1\"></span> </span>finanziario <span class=\"_ _2a\"></span><span class=\"ff5\">dell\u2019intervento <span class=\"_ _2a\"></span></span>progettuale <span class=\"_ _2a\"></span>finanziato <span class=\"_ _2a\"></span>formalmente <span class=\"_ _2a\"></span>accettato <span class=\"_ _2a\"></span><span class=\"ff5\">dall\u2019Unit\u00e0 <span class=\"_ _2a\"></span>di <span class=\"_ _2a\"></span>M<span class=\"_ _4\"></span>issione <span class=\"_ _2a\"></span>del <span class=\"_ _2a\"></span>P<span class=\"_ _4\"></span>NRR<span class=\"_ _2ba\"> </span></span><span class=\"ff5\"><span class=\"_ _1\"></span> </span>operante nell\u2019a<span class=\"_ _1\"></span>mbito del Ministero<span class=\"_ _1\"></span> delle Infrastrutture<span class=\"_ _1\"></span> e dei Trasporti<span class=\"ff3 ls10\">. <span class=\"ls0\"> </span></span><span class=\"ff3 ls10\"><span class=\"ls0\"> </span></span>Il <span class=\"_ _2a\"></span><span class=\"fc2 ls0\">credito <span class=\"_ _2f\"></span>verso <span class=\"_ _2a\"></span>il <span class=\"_ _2a\"></span>personal<span class=\"_ _1\"></span>e <span class=\"_ _2a\"></span><span class=\"fc0\">si <span class=\"_ _2a\"></span>riferisce <span class=\"_ _2f\"></span>agli <span class=\"_ _2a\"></span>anticipi <span class=\"_ _2f\"></span>di <span class=\"_ _2a\"></span>missione <span class=\"_ _2f\"></span>erogat<span class=\"_ _4\"></span>i <span class=\"_ _2f\"></span>ai <span class=\"_ _2a\"></span>dipendenti, <span class=\"_ _2f\"></span>le <span class=\"_ _2a\"></span>cui <span class=\"_ _2a\"></span>trasferte <span class=\"_ _2f\"></span>non<span class=\"_ _2ba\"> </span></span></span><span class=\"fc2 ls0\"><span class=\"fc0\"> </span></span>risultano <span class=\"_ _2f\"></span>concluse <span class=\"_ _2f\"></span>a <span class=\"_ _2a\"></span>fine <span class=\"_ _2f\"></span>esercizio, <span class=\"_ _2f\"></span>di <span class=\"_ _2a\"></span>cui <span class=\"_ _2f\"></span>la <span class=\"_ _2a\"></span>par<span class=\"_ _1\"></span>te <span class=\"_ _2a\"></span>rilevante <span class=\"_ _2d\"></span>(<span class=\"_ _4\"></span>2.279 <span class=\"_ _2f\"></span>migliaia <span class=\"_ _2f\"></span>di <span class=\"_ _2a\"></span>euro) <span class=\"_ _2f\"></span>riguarda <span class=\"_ _2f\"></span>gli <span class=\"_ _2f\"></span>anticipi <span class=\"_ _2a\"></span>di<span class=\"_ _2ba\"> </span> missione <span class=\"_ _30\"></span>erogati ad<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ex d<span class=\"_ _1\"></span>ipendenti <span class=\"_ _30\"></span>della <span class=\"_ _30\"></span>Capo<span class=\"_ _4\"></span>gruppo<span class=\"ff5\">, <span class=\"_ _30\"></span>gi\u00e0 <span class=\"_ _30\"></span>oggetto di <span class=\"_ _30\"></span>indagine <span class=\"_ _30\"></span>da <span class=\"_ _1\"></span>parte <span class=\"_ _30\"></span>dell\u2019autorit\u00e0 g<span class=\"_ _1\"></span>iudiziaria<span class=\"_ _2ba\"> </span></span><span class=\"ff5\"><span class=\"_ _1\"></span> </span>e <span class=\"_ _1\"></span>svalutati <span class=\"_ _30\"></span>prudenzialmente <span class=\"_ _30\"></span>negli <span class=\"_ _1\"></span>esercizi <span class=\"_ _30\"></span>precedenti. <span class=\"_ _30\"></span>Nel 2023 <span class=\"_ _30\"></span>sono <span class=\"_ _1\"></span>stati <span class=\"_ _30\"></span>incassati <span class=\"_ _1\"></span><span class=\"ls4\">54<span class=\"ls0\"> <span class=\"_ _30\"></span>migliaia <span class=\"_ _1\"></span>di <span class=\"_ _30\"></span>euro<span class=\"_ _4\"></span> <span class=\"_ _1\"></span>portati<span class=\"_ _2ba\"> </span></span></span><span class=\"ls4\"><span class=\"ls0\"><span class=\"_ _1\"></span> </span></span>a <span class=\"_ _4\"></span>riduzione <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>fondo <span class=\"_ _4\"></span><span class=\"ls16\">e <span class=\"_ _2d\"></span></span>cancellati 135 <span class=\"_ _4\"></span>migliaia <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>euro <span class=\"_ _4\"></span>su <span class=\"_ _4\"></span>posizioni <span class=\"_ _4\"></span>considerate <span class=\"_ _4\"></span>non <span class=\"_ _4\"></span>recuperabili. <span class=\"_ _4\"></span>A <span class=\"_ _4\"></span>garanzia<span class=\"_ _2ba\"> </span> dello <span class=\"_ _1\"></span>stesso <span class=\"_ _30\"></span>\u00e8 stat<span class=\"_ _1\"></span>o co<span class=\"_ _1\"></span>munque <span class=\"_ _30\"></span>effettuato <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>sequestro <span class=\"_ _30\"></span>conservativo <span class=\"_ _1\"></span>di <span class=\"_ _30\"></span>un quint<span class=\"_ _1\"></span>o d<span class=\"_ _1\"></span>elle p<span class=\"_ _1\"></span>ensioni, <span class=\"_ _1\"></span>del <span class=\"_ _30\"></span>fondo TFS<span class=\"_ _2ba\"> </span><span class=\"_ _30\"></span> e TFR, oltre al sequ<span class=\"_ _1\"></span>estro dei conti <span class=\"_ _1\"></span>correnti e in taluni casi anche dell<span class=\"_ _30\"></span>e propriet\u00e0 immobiliari.<span class=\"_ _2ba\"> </span> Il <span class=\"_ _30\"></span><span class=\"fc2 ls0\">credito <span class=\"_ _30\"></span>verso <span class=\"_ _30\"></span>enti <span class=\"_ _30\"></span>v<span class=\"_ _4\"></span>ari <span class=\"_ _30\"></span>per <span class=\"_ _30\"></span>progetti <span class=\"_ _30\"></span>finanziati <span class=\"_ _30\"></span><span class=\"fc0\">pari <span class=\"_ _30\"></span>a <span class=\"_ _30\"></span>13.0<span class=\"ls17\">42</span> <span class=\"_ _30\"></span>migliaia <span class=\"_ _30\"></span>di <span class=\"_ _1\"></span>euro <span class=\"_ _30\"></span>risulta <span class=\"_ _30\"></span>tendenzialmente <span class=\"_ _30\"></span>invaria<span class=\"_ _1\"></span>to<span class=\"_ _2ba\"> </span></span></span><span class=\"fc2 ls0\"><span class=\"fc0\"> </span></span>rispetto <span class=\"_ _2d\"></span>al <span class=\"_ _2d\"></span>saldo <span class=\"_ _2d\"></span>del <span class=\"_ _2d\"></span>31 <span class=\"_ _2d\"></span>dicembre <span class=\"_ _4\"></span>2022, <span class=\"_ _2d\"></span>influenzato <span class=\"_ _2d\"></span>da <span class=\"_ _2d\"></span>diverse <span class=\"_ _2d\"></span>movimentazioni <span class=\"_ _4\"></span><span class=\"ff5\">nel <span class=\"_ _2f\"></span>corso <span class=\"_ _2d\"></span>dell\u2019esercizi<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span>per<span class=\"_ _2ba\"> </span></span><span class=\"ff5\"> </span>l\u2019incasso <span class=\"_ _30\"></span>dei <span class=\"_ _30\"></span>progetti<span class=\"_ _1\"></span> <span class=\"_ _30\"></span>finanziati <span class=\"_ _30\"></span>in <span class=\"_ _30\"></span>ambito <span class=\"_ _30\"></span><span class=\"ff3\">Connecting <span class=\"_ _3e\"></span>European <span class=\"_ _30\"></span>Facility <span class=\"_ _30\"></span>(CEF) <span class=\"_ _30\"></span><span class=\"ff5\">call <span class=\"_ _3e\"></span>2014 <span class=\"_ _30\"></span>e <span class=\"_ _30\"></span>call <span class=\"_ _30\"></span>2015 <span class=\"_ _30\"></span>e <span class=\"_ _30\"></span>l\u2019iscrizione<span class=\"_ _2ba\"> </span></span></span><span class=\"ff3\"><span class=\"ff5\"> </span></span>dei <span class=\"_ _30\"></span>nuovi <span class=\"_ _30\"></span>progetti <span class=\"_ _30\"></span>rendicontati <span class=\"_ _30\"></span>sia in<span class=\"_ _30\"></span> a<span class=\"_ _1\"></span>mbito <span class=\"_ _30\"></span>CEF call<span class=\"_ _1\"></span> <span class=\"_ _30\"></span>2016 e<span class=\"_ _30\"></span> 20<span class=\"_ _1\"></span>17 <span class=\"_ _1\"></span>che <span class=\"_ _30\"></span>per <span class=\"_ _30\"></span>la q<span class=\"_ _1\"></span>uota <span class=\"_ _30\"></span>di <span class=\"_ _1\"></span>competenza<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dei <span class=\"_ _30\"></span>progetti<span class=\"_ _2ba\"> </span> SESAR in cui partecip<span class=\"_ _1\"></span>a il Gruppo.<span class=\"_ _2ba\"> </span> L\u2019incremento <span class=\"_ _4\"></span>dei <span class=\"_ _2f\"></span><span class=\"ff3 fc2\">risconti <span class=\"_ _2d\"></span>attivi<span class=\"fc0\"> <span class=\"_ _2d\"></span>per <span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>.927 <span class=\"_ _4\"></span>migliaia <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>euro <span class=\"_ _2d\"></span>\u00e8 <span class=\"_ _2d\"></span>principalmente <span class=\"_ _2d\"></span>legato <span class=\"_ _2d\"></span></span></span>all\u2019a<span class=\"_ _1\"></span>c<span class=\"ff3\">quisto <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>hardware<span class=\"_ _2ba\"> </span></span><span class=\"ff3\"><span class=\"_ _1\"></span> </span>necessario per le a<span class=\"_ _1\"></span>ttivit\u00e0 di alcun<span class=\"_ _1\"></span>e commesse estere c<span class=\"_ _1\"></span>he saranno oggetto<span class=\"_ _1\"></span> di consegna nel 2<span class=\"_ _1\"></span>024.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-589": {
   "value": "16.<span class=\"ffb ls0\"> <span class=\"_ _30\"></span><span class=\"ff3\">Disponibilit\u00e0 liquide e mezzi equivalenti </span></span>Le <span class=\"_ _1\"></span>disponibilit\u00e0 <span class=\"_ _30\"></span>liquide <span class=\"_ _30\"></span>e <span class=\"_ _1\"></span>mezzi <span class=\"_ _30\"></span>equivalenti <span class=\"_ _30\"></span>ammontano <span class=\"_ _30\"></span>a 2<span class=\"ls17\">24</span>.876 <span class=\"_ _30\"></span>migliaia <span class=\"_ _30\"></span>di <span class=\"_ _1\"></span>euro <span class=\"_ _30\"></span>e regi<span class=\"_ _1\"></span>strano <span class=\"_ _30\"></span>una <span class=\"_ _30\"></span>v<span class=\"_ _4\"></span>ariazione<span class=\"_ _2ba\"> </span>netta <span class=\"_ _4\"></span>negativa di <span class=\"_ _4\"></span>42.856 migliaia di <span class=\"_ _4\"></span>euro, <span class=\"_ _4\"></span><span class=\"ff5\">rispetto all\u2019esercizio precedente. Tale <span class=\"_ _4\"></span>variazione</span> \u00e8 <span class=\"_ _4\"></span>principalmente<span class=\"_ _2ba\"> </span>associata <span class=\"ff5\">alla dina<span class=\"_ _1\"></span>mica degli incassi e<span class=\"_ _30\"></span> pagamenti connessi all\u2019<span class=\"_ _1\"></span>operativit\u00e0 ordinari<span class=\"_ _1\"></span>a <span class=\"ff3\">che ha prodotto un flusso<span class=\"_ _2ba\"> </span></span></span>di <span class=\"_ _33\"> </span>cassa <span class=\"_ _33\"> </span>positivo, <span class=\"_ _34\"> </span>strettamente <span class=\"_ _33\"> </span>correla<span class=\"_ _1\"></span>to <span class=\"_ _33\"> </span>alla <span class=\"_ _33\"> </span>ripresa<span class=\"_ _30\"></span>  delle <span class=\"_ _34\"> </span>attivit\u00e0 <span class=\"_ _33\"> </span>del <span class=\"_ _33\"> </span>trasporto <span class=\"_ _34\"> </span>aereo <span class=\"_ _33\"> </span>con <span class=\"_ _33\"> </span>conseguenti<span class=\"_ _2ba\"> </span>maggiori <span class=\"_ _2d\"></span>incassi <span class=\"_ _2f\"></span>dal <span class=\"_ _2f\"></span>core <span class=\"_ _2f\"></span>business <span class=\"_ _2d\"></span>della <span class=\"_ _2f\"></span>Capogruppo <span class=\"_ _2d\"></span>che <span class=\"_ _2f\"></span>hanno <span class=\"_ _2f\"></span>permesso <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>coprire <span class=\"_ _2f\"></span>i <span class=\"_ _2f\"></span>maggiori <span class=\"_ _2d\"></span>pagamenti<span class=\"_ _2ba\"> </span>verso il <span class=\"_ _4\"></span>personale dovuto all\u2019avvenuto rinnovo <span class=\"_ _4\"></span>contrattuale. Nel corso <span class=\"_ _4\"></span>dell\u2019eserciz<span class=\"_ _1\"></span>io 2023 <span class=\"_ _2d\"></span><span class=\"ff3\">il flusso <span class=\"_ _4\"></span>di cassa <span class=\"_ _4\"></span>\u00e8<span class=\"_ _2ba\"> </span></span>stato <span class=\"_ _34\"></span>influenz<span class=\"_ _1\"></span>ato <span class=\"_ _2a\"></span>anche <span class=\"_ _34\"></span>da <span class=\"_ _2a\"></span>altre <span class=\"_ _2a\"></span>operazioni, <span class=\"_ _34\"></span>tra <span class=\"_ _2a\"></span>cui: <span class=\"_ _2a\"></span><span class=\"lsa\">i)</span> <span class=\"_ _2a\"></span>il <span class=\"_ _34\"> </span>pagamento <span class=\"_ _2a\"></span>del <span class=\"_ _2a\"></span>dividendo <span class=\"_ _34\"></span>per <span class=\"_ _2a\"></span>complessivi <span class=\"_ _2a\"></span>106,4<span class=\"_ _2ba\"> </span>milioni di <span class=\"_ _4\"></span>euro <span class=\"_ _4\"></span>(58,4 milioni di <span class=\"_ _4\"></span>euro <span class=\"_ _4\"></span>nell\u2019esercizio precedente); ii) <span class=\"_ _2d\"></span><span class=\"ff3\">il <span class=\"_ _4\"></span>pagamento del debito <span class=\"_ _4\"></span>verso <span class=\"_ _4\"></span>il Ministero<span class=\"_ _2ba\"> </span></span>dell\u2019Economia <span class=\"_ _4\"></span>e <span class=\"_ _2d\"></span>delle <span class=\"_ _4\"></span>Finanz<span class=\"_ _1\"></span>e <span class=\"_ _2d\"></span>riferito <span class=\"_ _4\"></span>all\u2019esercizio <span class=\"_ _4\"></span><span class=\"ff3\">2022 <span class=\"_ _2d\"></span>per <span class=\"_ _4\"></span>complessivi <span class=\"_ _4\"></span>43,6 <span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>ilioni <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>euro <span class=\"_ _2d\"></span>(31,5 <span class=\"_ _4\"></span>milioni <span class=\"_ _2d\"></span>di<span class=\"_ _2ba\"> </span></span>euro <span class=\"_ _30\"></span>erogati <span class=\"_ _30\"></span>nel <span class=\"_ _30\"></span>2022)<span class=\"lsf\">; <span class=\"_ _30\"></span><span class=\"ls0\">iii) <span class=\"_ _30\"></span>il <span class=\"_ _30\"></span>pagamento <span class=\"_ _30\"></span>del <span class=\"_ _30\"></span>debito <span class=\"_ _30\"></span>verso <span class=\"_ _30\"></span>ENAC <span class=\"_ _30\"></span>per <span class=\"_ _30\"></span>la <span class=\"_ _30\"></span>quota <span class=\"_ _30\"></span>degli <span class=\"_ _1\"></span>incassi <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>rotta <span class=\"_ _30\"></span>e <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>terminale<span class=\"_ _2ba\"> </span></span></span>di competenza e verso l\u2019Aeronautica Militare Italiana per la <span class=\"_ _4\"></span><span class=\"ff3\">quota degli incassi <span class=\"_ _4\"></span>di terminale di spettanza per<span class=\"_ _2ba\"> </span></span>complessivi 20,8 milioni di euro; iv) il <span class=\"_ _4\"></span>rimb<span class=\"_ _1\"></span>orso delle rate <span class=\"_ _4\"></span>trimestrali e se<span class=\"_ _1\"></span>mestrali dei <span class=\"_ _4\"></span>finanziamenti in essere<span class=\"_ _2ba\"> </span>secondo <span class=\"_ _30\"></span>i <span class=\"_ _30\"></span>piani <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>ammo<span class=\"_ _4\"></span>rtament<span class=\"_ _1\"></span>o <span class=\"_ _30\"></span>contrattualizzati <span class=\"_ _30\"></span>per <span class=\"_ _30\"></span>68,7 <span class=\"_ _30\"></span>milioni <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>euro<span class=\"ff5\">; <span class=\"_ _30\"></span>v<span class=\"_ _4\"></span>) <span class=\"_ _30\"></span>all\u2019acquisto <span class=\"_ _30\"></span>delle <span class=\"_ _30\"></span>azioni <span class=\"_ _30\"></span>proprie<span class=\"_ _2ba\"> </span></span>per 2,2 milioni di <span class=\"_ _1\"></span>euro<span class=\"lsb\">. <span class=\"_ _4\"></span></span> <span class=\"ls1d\">  </span>Le disponibilit\u00e0 liquid<span class=\"_ _1\"></span>e e mezzi equivalenti<span class=\"_ _1\"></span> non sono g<span class=\"_ _1\"></span>ravate da vincoli che ne<span class=\"_ _1\"></span> limitano la disponibilit\u00e0. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-590": {
   "value": "17.<span class=\"ffb ls0\"> <span class=\"_ _30\"></span><span class=\"ff3\">Patrimonio Netto  </span></span>Si riporta <span class=\"_ _4\"></span>di seguito la <span class=\"_ _4\"></span>composizione del Patrimonio Netto <span class=\"_ _4\"></span>Consolidato al 31 <span class=\"_ _4\"></span>dicembre 2023 <span class=\"_ _4\"></span>che ammonta a<span class=\"_ _2ba\"> </span>1.<span class=\"ls0\">218.734 <span class=\"_ _1\"></span>migliaia di euro<span class=\"ls10\">. </span></span><div class=\"c w8 h0 gs36\"><div class=\"t m0 x14 h8 y7b7 ff3 fs4 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h8 y7b8 ff3 fs4 fc0 sc0 ls0 ws0\">In <span class=\"_ _30\"></span>data 28 <span class=\"_ _30\"></span>aprile <span class=\"_ _30\"></span>2023 in<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>sede <span class=\"_ _30\"></span>di <span class=\"_ _1\"></span><span class=\"ff5\">Assemblea <span class=\"_ _30\"></span>ordinaria <span class=\"_ _30\"></span>degli <span class=\"_ _30\"></span>azionisti c<span class=\"_ _1\"></span>onvocata <span class=\"_ _30\"></span>per <span class=\"_ _30\"></span>l\u2019approvazione <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>bilancio<span class=\"_ _2ba\"> </span></span><span class=\"ff5\"><span class=\"_ _1\"></span> </span></div><div class=\"t m0 x1 h8 y7b9 ff3 fs4 fc0 sc0 ls0 ws0\">di <span class=\"_ _4\"></span>esercizio <span class=\"_ _2d\"></span>al <span class=\"_ _4\"></span>31 <span class=\"_ _2d\"></span>dicembr<span class=\"_ _30\"></span>e <span class=\"_ _2d\"></span>2022 <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _2d\"></span>stato <span class=\"_ _4\"></span>deliberato <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>destinare <span class=\"_ _2d\"></span>il <span class=\"_ _4\"></span>risultato <span class=\"_ _2d\"></span>di <span class=\"_ _4\"></span>esercizio <span class=\"_ _4\"></span>per <span class=\"_ _2d\"></span>4.62<span class=\"_ _1\"></span>0 <span class=\"_ _4\"></span>migliaia <span class=\"_ _2d\"></span>di<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y7ba ff5 fs4 fc0 sc0 ls0 ws0\">euro <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>riserva legale, ai <span class=\"_ _4\"></span>sensi <span class=\"_ _4\"></span>dell\u2019art. 2430 <span class=\"_ _4\"></span>comma 1 <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>codice<span class=\"ff3\"> <span class=\"_ _2d\"></span>civile, per 87.768 migliaia <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>euro <span class=\"_ _4\"></span>a titolo <span class=\"_ _4\"></span>di<span class=\"_ _2ba\"> </span></span><span class=\"ff3\"> </span></div><div class=\"t m0 x1 h8 y740 ff3 fs4 fc0 sc0 ls0 ws0\">dividendo <span class=\"_ _1\"></span>da distrib<span class=\"_ _1\"></span>uire in<span class=\"_ _1\"></span> favore<span class=\"_ _30\"></span> degli Azi<span class=\"_ _1\"></span>onisti e <span class=\"_ _30\"></span>per 13 <span class=\"_ _1\"></span>migliaia d<span class=\"_ _1\"></span>i euro<span class=\"_ _1\"></span> alla <span class=\"_ _30\"></span>riserva per <span class=\"_ _1\"></span>utili <span class=\"_ _1\"></span>portati <span class=\"_ _1\"></span>a nuovo.<span class=\"_ _2ba\"> </span><span class=\"_ _30\"></span> </div><div class=\"t m0 x1 h8 y7bb ff3 fs4 fc0 sc0 ls0 ws0\">Inoltre, <span class=\"_ _2d\"></span>\u00e8 <span class=\"_ _2f\"></span>stato <span class=\"_ _2f\"></span>deliberat<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>prelevare <span class=\"_ _2d\"></span>dalla <span class=\"_ _2f\"></span>riserva <span class=\"_ _2d\"></span>disponibile <span class=\"_ _2d\"></span>per <span class=\"_ _2f\"></span>utili <span class=\"_ _2d\"></span>portati <span class=\"_ _2d\"></span>a <span class=\"_ _2f\"></span>nuo<span class=\"_ _4\"></span>vo <span class=\"_ _2f\"></span>un <span class=\"_ _2d\"></span>importo <span class=\"_ _2d\"></span>pari <span class=\"_ _2f\"></span>a<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y7bc ff3 fs4 fc0 sc0 ls0 ws0\">18.668 <span class=\"_ _33\"> </span>migliaia<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>di <span class=\"_ _33\"> </span>euro, <span class=\"_ _33\"> </span>al <span class=\"_ _33\"> </span>fine<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>di  d<span class=\"_ _1\"></span>istribuire, <span class=\"_ _33\"> </span>unita<span class=\"_ _1\"></span>mente <span class=\"_ _33\"> </span>alla <span class=\"_ _33\"> </span>destinazione<span class=\"_ _30\"></span>  a <span class=\"_ _33\"> </span>dividend<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> <span class=\"_ _33\"> </span>del <span class=\"_ _33\"> </span>risultato <span class=\"_ _33\"> </span>di<span class=\"_ _2ba\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m0 x1 h8 y7bd ff3 fs4 fc0 sc0 ls0 ws0\">esercizio, un <span class=\"_ _4\"></span>dividendo complessivo p<span class=\"ls2\">er</span> <span class=\"_ _4\"></span>106.436 migliaia di <span class=\"_ _4\"></span>euro <span class=\"_ _4\"></span>equivalente a <span class=\"_ _4\"></span>euro 0,1967 <span class=\"_ _4\"></span>per o<span class=\"_ _4\"></span>gni azione<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y7be ff3 fs4 fc0 sc0 ls0 ws0\">che risulter\u00e0 in circ<span class=\"_ _1\"></span>olazione alla d<span class=\"_ _1\"></span>ata di stacco della ce<span class=\"_ _1\"></span>dola.    </div><div class=\"t m0 x1 h21 y7bf ff3 fs4 fc0 sc0 ls10 ws0\">Il  <span class=\"fc2 ls0\">Capitale  sociale<span class=\"ff4\">  </span><span class=\"fc0\">\u00e8  c<span class=\"_ _1\"></span>ostituito  da  num<span class=\"_ _1\"></span>ero  541.744.38<span class=\"_ _1\"></span>5  azioni  ordinarie<span class=\"_ _1\"></span>  prive  di  indicazione  del<span class=\"_ _1\"></span>  valore<span class=\"_ _2ba\"> </span></span></span><span class=\"fc2 ls0\"><span class=\"fc0\"> </span></span></div><div class=\"t m0 x1 h8 y7c0 ff3 fs4 fc0 sc0 ls0 ws0\">nominale, <span class=\"_ _4\"></span>detenute <span class=\"_ _4\"></span>per <span class=\"_ _2d\"></span>i<span class=\"ff5\">l <span class=\"_ _4\"></span>53,28% <span class=\"_ _4\"></span>dal <span class=\"_ _2d\"></span>Ministero <span class=\"_ _4\"></span>dell\u2019Economia <span class=\"_ _4\"></span>e <span class=\"_ _2d\"></span>dell<span class=\"_ _1\"></span>e <span class=\"_ _2d\"></span>Finanze, per <span class=\"_ _2d\"></span>il <span class=\"_ _4\"></span>46,<span class=\"_ _4\"></span><span class=\"ff3\">60% <span class=\"_ _2d\"></span>da <span class=\"_ _4\"></span>azionariato<span class=\"_ _2ba\"> </span></span></span><span class=\"ff5\"><span class=\"ff3\"> </span></span></div><div class=\"t m0 x1 h8 y403 ff3 fs4 fc0 sc0 ls0 ws0\">istituzionale <span class=\"_ _4\"></span>ed <span class=\"_ _2d\"></span>individu<span class=\"_ _1\"></span>ale <span class=\"_ _4\"></span>e <span class=\"_ _2d\"></span>per <span class=\"_ _2d\"></span>l<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span>0,<span class=\"ls17\">12</span>% <span class=\"_ _2d\"></span>detenut<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span>da <span class=\"_ _4\"></span>ENAV <span class=\"_ _4\"></span>so<span class=\"_ _4\"></span>tto <span class=\"_ _4\"></span>forma <span class=\"_ _2d\"></span>di <span class=\"_ _4\"></span>azioni <span class=\"_ _4\"></span>proprie. <span class=\"_ _4\"></span>Al <span class=\"_ _2d\"></span>31 <span class=\"_ _4\"></span>dicembre<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y404 ff3 fs4 fc0 sc0 ls4 ws0\">20<span class=\"ls0\">23 le azi<span class=\"_ _1\"></span>oni risultano integra<span class=\"_ _1\"></span>lmente sottoscritt<span class=\"_ _1\"></span>e e versate e non s<span class=\"_ _1\"></span>ono state emesse azi<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>ni privilegiate. </span><span class=\"ls0\"> </span></div><div class=\"t m0 x1 h8 y7c1 ff3 fs4 fc0 sc0 ls0 ws0\">Le <span class=\"fc2\">Al<span class=\"_ _1\"></span>tre <span class=\"_ _30\"></span>riserve <span class=\"_ _30\"></span><span class=\"fc0\">accolgono <span class=\"_ _30\"></span>per <span class=\"_ _1\"></span>36,4 <span class=\"_ _30\"></span>milioni <span class=\"_ _30\"></span>di <span class=\"_ _1\"></span>euro <span class=\"_ _1\"></span>la <span class=\"_ _30\"></span>riserva di<span class=\"_ _30\"></span> contrib<span class=\"_ _1\"></span>uti <span class=\"_ _1\"></span>in <span class=\"_ _30\"></span>conto <span class=\"_ _1\"></span>capitale <span class=\"_ _30\"></span>ricevuti <span class=\"_ _30\"></span>nel p<span class=\"_ _1\"></span>eriodo<span class=\"_ _2ba\"> </span></span></span><span class=\"fc2\"><span class=\"fc0\"> </span></span></div><div class=\"t m0 x1 h8 y406 ff3 fs4 fc0 sc0 ls0 ws0\">1996/2002 <span class=\"_ _30\"></span>esposta <span class=\"_ _30\"></span>al <span class=\"_ _30\"></span>netto <span class=\"_ _1\"></span>delle <span class=\"_ _30\"></span>imposte <span class=\"_ _30\"></span>assolte, <span class=\"_ _30\"></span>divenuta <span class=\"_ _30\"></span>pertanto <span class=\"_ _1\"></span>disponibile,<span class=\"_ _1\"></span> <span class=\"_ _30\"></span>per <span class=\"_ _1\"></span>400 <span class=\"_ _30\"></span>milioni <span class=\"_ _30\"></span>di <span class=\"_ _1\"></span>euro <span class=\"_ _30\"></span>dalla<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y407 ff3 fs4 fc0 sc0 ls0 ws0\">destinazione <span class=\"_ _1\"></span>della <span class=\"_ _30\"></span>riduzione v<span class=\"_ _1\"></span>olontaria <span class=\"_ _1\"></span>del <span class=\"_ _30\"></span>capitale sociale, <span class=\"_ _30\"></span>per <span class=\"ls4\">1,<span class=\"_ _1\"></span><span class=\"ls0\">9 <span class=\"_ _1\"></span>milioni di <span class=\"_ _30\"></span>euro <span class=\"_ _1\"></span>la ris<span class=\"_ _30\"></span>erv<span class=\"_ _4\"></span>a <span class=\"_ _1\"></span>dedicata <span class=\"_ _30\"></span>al pian<span class=\"_ _1\"></span>o<span class=\"_ _2ba\"> </span></span></span><span class=\"ls4\"><span class=\"ls0\"> </span></span></div><div class=\"t m0 x1 h8 y7c2 ff5 fs4 fc0 sc0 ls0 ws0\">di <span class=\"_ _2a\"></span>incentivazione <span class=\"_ _2a\"></span>di <span class=\"_ _34\"></span>lungo<span class=\"_ _1\"></span> <span class=\"_ _2a\"></span>termine <span class=\"_ _2a\"></span>del <span class=\"_ _2a\"></span>m<span class=\"_ _4\"></span>anagem<span class=\"_ _1\"></span>ent <span class=\"_ _2a\"></span>del <span class=\"_ _34\"></span>Gruppo, <span class=\"_ _2a\"></span>che <span class=\"_ _2a\"></span>si <span class=\"_ _2a\"></span>\u00e8 <span class=\"_ _34\"></span>incr<span class=\"_ _1\"></span>ementata <span class=\"_ _2a\"></span>nell\u2019esercizio <span class=\"_ _2a\"></span>per<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y409 ff5 fs4 fc0 sc0 ls0 ws0\">l\u2019iscrizione <span class=\"_ _2d\"></span>delle <span class=\"_ _2d\"></span>quote <span class=\"_ _2f\"></span>riferite <span class=\"_ _2d\"></span>ai <span class=\"_ _2d\"></span>cicli <span class=\"_ _2f\"></span>di <span class=\"_ _2d\"></span>vesting <span class=\"_ _2d\"></span>in <span class=\"_ _2f\"></span>essere <span class=\"_ _2d\"></span>e <span class=\"_ _2d\"></span>ridotta <span class=\"_ _2f\"></span>a <span class=\"_ _2d\"></span>seguito <span class=\"_ _2f\"></span>dell\u2019assegnaz<span class=\"_ _1\"></span>ione <span class=\"_ _2d\"></span>delle<span class=\"_ _4\"></span><span class=\"ff3\"> <span class=\"_ _2f\"></span>azioni<span class=\"_ _2ba\"> </span></span><span class=\"ff3\"> </span></div><div class=\"t m0 x1 h8 y40a ff3 fs4 fc0 sc0 ls0 ws0\">legate <span class=\"_ _34\"> </span>al <span class=\"_ _33\"> </span>primo <span class=\"_ _34\"> </span>ciclo <span class=\"_ _34\"> </span>di <span class=\"_ _33\"> </span>vesting <span class=\"_ _34\"></span>2020-2022 <span class=\"_ _34\"> </span>del <span class=\"_ _34\"> </span>secondo <span class=\"_ _33\"> </span>piano <span class=\"_ _34\"> </span>di <span class=\"_ _34\"> </span>incentivazione <span class=\"_ _34\"> </span>azionaria, <span class=\"_ _33\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>riser<span class=\"_ _1\"></span>va <span class=\"_ _33\"> </span>pe<span class=\"_ _30\"></span>r<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y7c3 ff5 fs4 fc0 sc0 ls0 ws0\">l\u2019adeguamento al<span class=\"_ _30\"></span> fair value della parte<span class=\"_ _1\"></span>cipazione in Air<span class=\"_ _30\"></span>eo<span class=\"_ _4\"></span>n al n<span class=\"_ _1\"></span>etto della fiscalit\u00e0<span class=\"_ _30\"></span> anticipata<span class=\"ff3\">, per 3,9 mili<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>ni di<span class=\"_ _2ba\"> </span></span><span class=\"ff3\"><span class=\"_ _1\"></span> </span></div><div class=\"t m0 x1 h8 y40c ff3 fs4 fc0 sc0 ls0 ws0\">euro <span class=\"_ _2d\"></span>la <span class=\"_ _2f\"></span>riserva <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>capitale <span class=\"_ _2d\"></span>derivante <span class=\"_ _2d\"></span>dalla <span class=\"_ _2d\"></span>D<span class=\"_ _4\"></span>-Flight <span class=\"_ _2d\"></span>S.p.A. <span class=\"_ _2d\"></span>e <span class=\"_ _2f\"></span>la <span class=\"_ _2d\"></span>riserva <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>conversione <span class=\"_ _2d\"></span>bilanci <span class=\"_ _2d\"></span>in <span class=\"_ _2d\"></span>valuta <span class=\"_ _2f\"></span>estera<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y40d ff3 fs4 fc0 sc0 ls0 ws0\">riguardanti le differenze cambio<span class=\"_ _1\"></span> generate dalla conversione in euro dei bilanci delle socie<span class=\"_ _1\"></span>t\u00e0 operanti in aree<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y7c4 ff5 fs4 fc0 sc0 ls0 ws0\">diverse dall\u2019eur<span class=\"_ _1\"></span>o. <span class=\"ff3\"> </span></div><div class=\"t m0 x1 h8 y40f ff3 fs4 fc0 sc0 ls0 ws0\">La <span class=\"_ _4\"></span><span class=\"fc2\">Riserva da <span class=\"_ _4\"></span>prima adozione IAS <span class=\"_ _4\"></span>(First Time <span class=\"_ _4\"></span>Adoption<span class=\"_ _1\"></span> <span class=\"_ _4\"></span><span class=\"ff5\">\u2013<span class=\"_ _4\"></span></span> <span class=\"_ _4\"></span>FTA) <span class=\"fc0\">accoglie le <span class=\"_ _4\"></span>differenze nei valo<span class=\"_ _4\"></span>ri degli elementi<span class=\"_ _2ba\"> </span></span></span><span class=\"fc2\"><span class=\"fc0\"> </span></span></div><div class=\"t m0 x1 h8 y410 ff3 fs4 fc0 sc0 ls0 ws0\">attivi e passivi r<span class=\"_ _1\"></span>egistrate in sede di pr<span class=\"_ _1\"></span>ima adozione<span class=\"_ _1\"></span> dei principi contabili<span class=\"_ _1\"></span> internazion<span class=\"_ _1\"></span>ali.<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y7c5 ff3 fs4 fc0 sc0 ls0 ws0\">La <span class=\"_ _4\"></span><span class=\"fc2\">Riserva per utili/(perdite) attuariali per <span class=\"_ _4\"></span>benefici ai <span class=\"_ _4\"></span>dipendenti <span class=\"_ _4\"></span></span>accoglie gli effetti <span class=\"_ _4\"></span>delle variazioni attuariali<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y411 ff5 fs4 fc0 sc0 ls0 ws0\">del Tratt<span class=\"_ _4\"></span>amento di <span class=\"_ _4\"></span>Fine Rapporto, al <span class=\"_ _4\"></span>netto <span class=\"_ _4\"></span>dell\u2019effetto fiscale<span class=\"ff3\">, <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>al 3<span class=\"_ _4\"></span>1 <span class=\"_ _4\"></span>dicembr<span class=\"_ _30\"></span>e <span class=\"_ _4\"></span>2023<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>registra una <span class=\"_ _4\"></span>perdita<span class=\"_ _2ba\"> </span></span><span class=\"ff3\"> </span></div><div class=\"t m0 x1 h8 y412 ff3 fs4 fc0 sc0 ls0 ws0\">attuariale di Grup<span class=\"_ _1\"></span>po pari a 171 <span class=\"_ _1\"></span>migliaia di euro<span class=\"ls10\">. </span> </div></div><div class=\"c w8e h144 gs37\"><div class=\"t m2c x44 h145 y7c7 ff4 fs59 fc0 sc0 ls0 ws0\">al 31.12.<span class=\"_ _30\"></span>2023<span class=\"_ _a2\"> </span>al 31.12<span class=\"_ _1\"></span>.202<span class=\"_ _1\"></span>2<span class=\"_ _d1\"> </span>Variazioni<span class=\"_ _2ba\"> </span></div></div><div class=\"c w8e h146 gs38\"><div class=\"t m2c x15 h147 y7c9 ff3 fs59 fc0 sc0 ls0 ws0\">Ca<span class=\"_ _4\"></span>pi<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>al<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>so<span class=\"_ _4\"></span>cial<span class=\"_ _4\"></span>e<span class=\"_ _1d3\"> </span>541.7<span class=\"_ _1\"></span>44<span class=\"_ _153\"> </span>541<span class=\"_ _1\"></span>.744<span class=\"_ _1cb\"></span><span class=\"ls83\">                  <span class=\"ls0\"> <span class=\"_ _1d4\"> </span>0<span class=\"_ _2ba\"> </span></span></span></div><div class=\"t m2c x15 h147 y7ca ff3 fs59 fc0 sc0 ls0 ws0\">Ris<span class=\"_ _4\"></span>erva <span class=\"_ _4\"></span>legal<span class=\"_ _4\"></span>e<span class=\"_ _1d5\"> </span>47.27<span class=\"_ _1\"></span>0<span class=\"_ _196\"> </span>42.650<span class=\"_ _1cb\"></span><span class=\"ls83\">                    <span class=\"_ _4\"></span><span class=\"ls0\"> <span class=\"_ _170\"> </span>4.620<span class=\"_ _2ba\"> </span></span></span></div><div class=\"t m2c x15 h147 y7cb ff3 fs59 fc0 sc0 ls0 ws0\">Al<span class=\"_ _4\"></span>tre <span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>serve <span class=\"_ _1d6\"> </span>442.9<span class=\"_ _1\"></span>28<span class=\"_ _153\"> </span>435<span class=\"_ _1\"></span>.789<span class=\"_ _1cb\"></span><span class=\"ls83\">                  <span class=\"ls0\"> <span class=\"_ _16e\"> </span>7.139<span class=\"_ _2ba\"> </span></span></span></div><div class=\"t m2c x15 h147 y7cc ff3 fs59 fc0 sc0 ls0 ws0\">Ris<span class=\"_ _4\"></span>erva <span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>rima<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ad<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>zi<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>ia<span class=\"_ _4\"></span>s <span class=\"_ _4\"></span>(FTA<span class=\"_ _4\"></span>)<span class=\"_ _1ad\"> </span>(72<span class=\"_ _1\"></span>7)<span class=\"_ _187\"> </span>(727)<span class=\"_ _14a\"> </span>0<span class=\"_ _2ba\"> </span></div><div class=\"t m2c x15 h147 y7cd ff3 fs59 fc0 sc0 ls0 ws0\">Ris<span class=\"_ _4\"></span>erva <span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>er u<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>il<span class=\"_ _4\"></span>i/<span class=\"_ _4\"></span>(p<span class=\"_ _4\"></span>erdi<span class=\"_ _4\"></span>te) <span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>tt<span class=\"_ _4\"></span>ua<span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>al<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span> p<span class=\"_ _4\"></span>er <span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>enefi<span class=\"_ _4\"></span>ci a<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>end<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>ti<span class=\"_ _c8\"> </span>(8.356)<span class=\"_ _157\"> </span>(8.1<span class=\"_ _1\"></span>85)<span class=\"_ _187\"> </span>(171)<span class=\"_ _2ba\"> </span></div><div class=\"t m2c x15 h147 y7ce ff3 fs59 fc0 sc0 ls0 ws0\">Ris<span class=\"_ _4\"></span>erva <span class=\"_ _4\"></span>cash<span class=\"_ _4\"></span> fl<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>w h<span class=\"_ _4\"></span>edge<span class=\"_ _1d7\"> </span>1.957<span class=\"_ _1d8\"> </span>2.085<span class=\"_ _1cb\"></span><span class=\"ls83\">                      <span class=\"ls0\"> <span class=\"_ _99\"> </span>(1<span class=\"_ _1\"></span>28)<span class=\"_ _2ba\"> </span></span></span></div><div class=\"t m2c x15 h147 y7cf ff3 fs59 fc0 sc0 ls0 ws0\">Ris<span class=\"_ _4\"></span>erva <span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>er a<span class=\"_ _4\"></span>zi<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ni<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>pro<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>e<span class=\"_ _1d9\"> </span>(2.68<span class=\"_ _1\"></span>8)<span class=\"_ _157\"> </span>(1.535)<span class=\"_ _157\"> </span>(1.15<span class=\"_ _1\"></span>3)<span class=\"_ _2ba\"> </span></div><div class=\"t m2c x15 h147 y7d0 ff3 fs59 fc0 sc0 ls0 ws0\">Uti<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>/(Perdi<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>e) p<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>rta<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>uo<span class=\"_ _4\"></span>vo<span class=\"_ _127\"> </span>82.55<span class=\"_ _1\"></span>5<span class=\"_ _196\"> </span>88.728<span class=\"_ _1cb\"></span><span class=\"ls83\">                    <span class=\"_ _4\"></span><span class=\"ls0\"> <span class=\"_ _b\"> </span>(6.173)<span class=\"_ _2ba\"> </span></span></span></div><div class=\"t m2c x15 h147 y7d1 ff3 fs59 fc0 sc0 ls0 ws0\">Uti<span class=\"_ _4\"></span>le/<span class=\"_ _4\"></span>(Perdit<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>) d<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span>l'esercizio<span class=\"_ _1b4\"> </span>112.9<span class=\"_ _1\"></span>21<span class=\"_ _153\"> </span>105<span class=\"_ _1\"></span>.004<span class=\"_ _1cb\"></span><span class=\"ls83\">                  <span class=\"ls0\"> <span class=\"_ _16e\"> </span>7.917<span class=\"_ _2ba\"> </span></span></span></div><div class=\"t m2c x15 h145 y7d2 ff4 fs59 fc0 sc0 ls0 ws0\">Totale <span class=\"_ _4\"></span>Pa<span class=\"_ _4\"></span>trimonio <span class=\"_ _4\"></span>Netto <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>Grup<span class=\"_ _4\"></span>po<span class=\"_ _19b\"> </span>1.217.<span class=\"_ _30\"></span>604<span class=\"_ _c4\"> </span>1.205.<span class=\"_ _30\"></span>553<span class=\"_ _1da\"></span><span class=\"ls83\">               <span class=\"ls0\"> <span class=\"_ _1db\"> </span>12.<span class=\"_ _1\"></span>051<span class=\"_ _2ba\"> </span></span></span></div><div class=\"t m2c x15 h147 y7d3 ff3 fs59 fc0 sc0 ls0 ws0\">Ca<span class=\"_ _4\"></span>pi<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>al<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>e R<span class=\"_ _4\"></span>iserve <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>T<span class=\"_ _4\"></span>erzi<span class=\"_ _55\"> </span>1.3<span class=\"_ _30\"></span>41<span class=\"_ _10f\"> </span>1.848<span class=\"_ _1cb\"></span><span class=\"ls83\">                      <span class=\"_ _4\"></span><span class=\"ls0\"> <span class=\"_ _1dc\"> </span>(507)<span class=\"_ _2ba\"> </span></span></span></div><div class=\"t m2c x15 h147 y7d4 ff3 fs59 fc0 sc0 ls0 ws0\">Uti<span class=\"_ _4\"></span>le/<span class=\"_ _4\"></span>(Perdit<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>) d<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span> T<span class=\"_ _4\"></span>erzi<span class=\"_ _1dd\"> </span>(211)<span class=\"_ _187\"> </span>(507<span class=\"_ _1\"></span>)<span class=\"_ _84\"> </span><span class=\"ls84\">296<span class=\"_ _2ba\"> </span></span></div><div class=\"t m2c x15 h145 y7d5 ff4 fs59 fc0 sc0 ls0 ws0\">Totale <span class=\"_ _4\"></span>Pa<span class=\"_ _4\"></span>trimonio <span class=\"_ _4\"></span>Netto <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>interessenza <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>Terzi<span class=\"_ _1de\"> </span>1.1<span class=\"_ _1\"></span>30<span class=\"_ _1d8\"> </span>1.341<span class=\"_ _1cb\"></span><span class=\"ls83\">                      <span class=\"ls0\"> <span class=\"_ _1dc\"> </span>(211)<span class=\"_ _2ba\"> </span></span></span></div><div class=\"t m2c x15 h145 y7d6 ff4 fs59 fc0 sc0 ls0 ws0\">Totale <span class=\"_ _4\"></span>Pa<span class=\"_ _4\"></span>trimonio <span class=\"_ _4\"></span>Netto<span class=\"_ _10e\"> </span>1.218.<span class=\"_ _30\"></span>734<span class=\"_ _c4\"> </span>1.206.<span class=\"_ _30\"></span>894<span class=\"_ _1da\"></span><span class=\"ls83\">               <span class=\"ls0\"> <span class=\"_ _1db\"> </span>11.<span class=\"_ _1\"></span>840<span class=\"_ _2ba\"> </span></span></span></div><div class=\"t m2c x17 h148 y7d7 ff6 fs5a fc0 sc0 ls0 ws0\">(m<span class=\"_ _30\"></span>igliaia<span class=\"_ _30\"></span> di euro)<span class=\"_ _2ba\"> </span></div></div>La <span class=\"fc2\">Riserva<span class=\"_ _1\"></span> cash fl<span class=\"_ _1\"></span>ow hedge <span class=\"_ _30\"></span><span class=\"fc0\">include la valutaz<span class=\"_ _1\"></span>ione al <span class=\"_ _1\"></span><span class=\"ff6\">fair valu<span class=\"_ _1\"></span>e<span class=\"ff3\"> degli <span class=\"_ _1\"></span>strumenti fin<span class=\"_ _1\"></span>anziari <span class=\"_ _1\"></span>derivati di <span class=\"_ _1\"></span>copertura<span class=\"lse\">,<span class=\"_ _2ba\"> </span></span></span></span></span></span>che evidenziano <span class=\"ff5\">nell\u2019es<span class=\"_ _30\"></span>ercizio <span class=\"ff3 ls8\">un<span class=\"ls0\">a variazione netta ne<span class=\"_ _1\"></span>gativa di 128 migliaia<span class=\"_ _1\"></span> di euro. </span></span></span>La <span class=\"fc2\">Riserva per azi<span class=\"_ _1\"></span>oni propri<span class=\"_ _1\"></span>e <span class=\"fc0\">accoglie il contr<span class=\"_ _1\"></span>ovalore delle azi<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>ni proprie pari<span class=\"_ _30\"></span> a <span class=\"_ _4\"></span>n. 633.6<span class=\"_ _1\"></span>04 al prezzo medi<span class=\"_ _1\"></span>o di<span class=\"_ _2ba\"> </span></span></span>4,<span class=\"ls0\">24 <span class=\"_ _30\"></span>per <span class=\"_ _3e\"></span>azione<span class=\"ff5\">. <span class=\"_ _30\"></span>Nel <span class=\"_ _3e\"></span>corso <span class=\"_ _30\"></span>del <span class=\"_ _30\"></span>2023 <span class=\"_ _3e\"></span>si <span class=\"_ _30\"></span>\u00e8 <span class=\"_ _30\"></span>proceduto<span class=\"_ _1\"></span> <span class=\"_ _30\"></span>all\u2019acquisto <span class=\"_ _3e\"></span>di <span class=\"_ _30\"></span>n. <span class=\"_ _30\"></span>500.000 <span class=\"_ _3e\"></span>azioni <span class=\"_ _30\"></span>proprie <span class=\"_ _3e\"></span>per <span class=\"_ _30\"></span>un <span class=\"_ _3e\"></span>controvalore<span class=\"_ _2ba\"> </span></span></span>di <span class=\"_ _2d\"></span>2,2 <span class=\"_ _2d\"></span>milioni <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>euro <span class=\"_ _2d\"></span>ed <span class=\"_ _2f\"></span>assegnate <span class=\"_ _2d\"></span>n. <span class=\"_ _2d\"></span>236.915 <span class=\"_ _2d\"></span>azioni <span class=\"_ _2d\"></span>proprie <span class=\"_ _2d\"></span>ai <span class=\"_ _2d\"></span>beneficiari <span class=\"_ _2d\"></span>del <span class=\"_ _2d\"></span>primo <span class=\"_ _2d\"></span>ciclo <span class=\"_ _2f\"></span>di <span class=\"_ _2d\"></span>vesting <span class=\"_ _2d\"></span>20<span class=\"ls4\">20</span>-<span class=\"_ _2ba\"> </span>2022 del secondo pian<span class=\"_ _1\"></span>o di performance<span class=\"_ _1\"></span> 20<span class=\"ls17\">20</span>-<span class=\"ls17\">20<span class=\"_ _4\"></span>22<span class=\"ls10\">. </span></span>Gli <span class=\"fc2\">Utili<span class=\"_ _1\"></span>/(Perdite) <span class=\"_ _30\"></span>portati a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>nuovo <span class=\"fc0\">ac<span class=\"_ _1\"></span>colgono <span class=\"_ _1\"></span>i risu<span class=\"_ _1\"></span>ltati <span class=\"_ _30\"></span>dei preced<span class=\"_ _1\"></span>enti <span class=\"_ _1\"></span>esercizi d<span class=\"_ _30\"></span>erivanti dalle<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ociet\u00e0 rientr<span class=\"_ _30\"></span>anti<span class=\"_ _2ba\"> </span></span></span>nell\u2019area <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>consolidamento <span class=\"_ _2d\"></span>e <span class=\"_ _2d\"></span>dalle <span class=\"_ _2d\"></span>rettifiche <span class=\"_ _2d\"></span>operate <span class=\"_ _2d\"></span>a <span class=\"_ _2f\"></span>livello<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>consolidato. <span class=\"_ _2d\"></span>La <span class=\"_ _2d\"></span>variazione <span class=\"_ _2f\"></span><span class=\"ff3\">negativa <span class=\"_ _2d\"></span>6.<span class=\"ls17\">173<span class=\"_ _2ba\"> </span></span></span>migliaia di<span class=\"_ _30\"></span> euro si <span class=\"_ _1\"></span>riferisce <span class=\"_ _30\"></span>principalmente al<span class=\"_ _1\"></span> prelievo <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>tale voc<span class=\"_ _1\"></span>e di <span class=\"_ _1\"></span>una quo<span class=\"_ _1\"></span>ta destinata a<span class=\"_ _30\"></span> titolo di<span class=\"_ _1\"></span> dividend<span class=\"_ _1\"></span>o<span class=\"_ _2ba\"> </span>erogato nel mese<span class=\"_ _1\"></span> di ottobre 2<span class=\"_ _1\"></span>023. L\u2019utile di eserciz<span class=\"_ _1\"></span>io<span class=\"ff3\"> di competenza del<span class=\"_ _1\"></span> Gruppo ammonta a 1<span class=\"ls17\">12</span>.921 migliaia di <span class=\"_ _30\"></span>euro<span class=\"ls10\">. </span></span>Al 31 dicembre 20<span class=\"_ _1\"></span>23 <span class=\"lsa\">il </span>Patrimonio Nett<span class=\"_ _1\"></span>o di interessenza dei terzi a<span class=\"_ _30\"></span>mmonta a 1.130 migliaia di euro.<span class=\"_ _2ba\"> </span>Gestione del capitale<span class=\"_ _2ba\"> </span>Gli o<span class=\"_ _4\"></span>biettivi identificati dal <span class=\"_ _4\"></span>Gruppo nell\u2019ambito <span class=\"_ _4\"></span>della gestione del <span class=\"_ _4\"></span>capitale sono <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>creazione di <span class=\"_ _4\"></span>valore <span class=\"_ _4\"></span>per gli<span class=\"_ _2ba\"> </span>stakeholder <span class=\"_ _2d\"></span>e <span class=\"_ _2f\"></span>il <span class=\"_ _2f\"></span>supporto <span class=\"_ _2d\"></span>allo <span class=\"_ _2f\"></span>sviluppo <span class=\"_ _2d\"></span>del <span class=\"_ _2f\"></span>Gruppo <span class=\"_ _2f\"></span>nel <span class=\"_ _2f\"></span>lungo <span class=\"_ _2d\"></span>periodo. <span class=\"_ _2f\"></span>In <span class=\"_ _2f\"></span>particolare, <span class=\"_ _2d\"></span>il <span class=\"_ _2f\"></span>Gruppo <span class=\"_ _2f\"></span>persegue<span class=\"_ _1\"></span> <span class=\"_ _2f\"></span>il<span class=\"_ _2ba\"> </span>mantenimento<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>di <span class=\"_ _4\"></span>un <span class=\"_ _2d\"></span>ad<span class=\"_ _1\"></span>eguato <span class=\"_ _2d\"></span>li<span class=\"_ _1\"></span>vell<span class=\"ff5\">o <span class=\"_ _2d\"></span>di <span class=\"_ _4\"></span>capitalizzazi<span class=\"_ _1\"></span>one <span class=\"_ _4\"></span>che <span class=\"_ _2d\"></span>permetta <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>garantire <span class=\"_ _4\"></span>l\u2019accesso <span class=\"_ _4\"></span>a <span class=\"_ _2d\"></span>fonti<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>estern<span class=\"_ _1\"></span>e<span class=\"_ _2ba\"> </span></span>di <span class=\"_ _34\"></span>finan<span class=\"_ _1\"></span>ziamento <span class=\"_ _34\"> </span>cercando <span class=\"_ _2a\"></span>di <span class=\"_ _34\"></span>ottimizzare <span class=\"_ _2a\"></span>al <span class=\"_ _34\"> </span>contempo <span class=\"_ _2a\"></span>il <span class=\"_ _34\"> </span>costo <span class=\"_ _34\"> </span>dell\u2019indebitam<span class=\"_ _1\"></span>ento, <span class=\"_ _34\"></span>la <span class=\"_ _2a\"></span>realizzazione <span class=\"_ _34\"></span>di <span class=\"_ _2a\"></span>un<span class=\"_ _2ba\"> </span>soddisfacente <span class=\"_ _4\"></span>ritorno <span class=\"_ _2d\"></span>economico <span class=\"_ _4\"></span>per <span class=\"_ _2d\"></span>gli <span class=\"_ _2d\"></span>azionisti <span class=\"_ _4\"></span>e <span class=\"_ _2d\"></span>che <span class=\"_ _2d\"></span>consenta <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>supportare <span class=\"_ _2d\"></span>adeguatamente <span class=\"_ _2d\"></span>lo <span class=\"_ _4\"></span>sviluppo<span class=\"_ _2ba\"> </span>delle <span class=\"_ _2d\"></span>attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _2d\"></span>del <span class=\"_ _4\"></span>Gruppo. <span class=\"_ _2d\"></span>In <span class=\"_ _4\"></span>tale <span class=\"_ _2d\"></span>contesto <span class=\"_ _4\"></span>il <span class=\"_ _2d\"></span>Gruppo <span class=\"_ _4\"></span>gestisce <span class=\"_ _2d\"></span>le <span class=\"_ _4\"></span>consistenze <span class=\"_ _4\"></span>patrimoniali <span class=\"_ _2d\"></span>e <span class=\"_ _4\"></span>tiene <span class=\"_ _2d\"></span>conto <span class=\"_ _4\"></span>delle<span class=\"_ _2ba\"> </span>condizioni econo<span class=\"_ _1\"></span>miche e dei requisiti d<span class=\"_ _30\"></span>ei <span class=\"_ _4\"></span><span class=\"ff6\">covenant</span> finan<span class=\"_ _1\"></span>ziari. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-638": {
   "value": "17.<span class=\"ffb ls0\"> <span class=\"_ _30\"></span><span class=\"ff3\">Patrimonio Netto  </span></span>Si riporta <span class=\"_ _4\"></span>di seguito la <span class=\"_ _4\"></span>composizione del Patrimonio Netto <span class=\"_ _4\"></span>Consolidato al 31 <span class=\"_ _4\"></span>dicembre 2023 <span class=\"_ _4\"></span>che ammonta a<span class=\"_ _2ba\"> </span>1.<span class=\"ls0\">218.734 <span class=\"_ _1\"></span>migliaia di euro<span class=\"ls10\">. </span></span>In <span class=\"_ _30\"></span>data 28 <span class=\"_ _30\"></span>aprile <span class=\"_ _30\"></span>2023 in<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>sede <span class=\"_ _30\"></span>di <span class=\"_ _1\"></span><span class=\"ff5\">Assemblea <span class=\"_ _30\"></span>ordinaria <span class=\"_ _30\"></span>degli <span class=\"_ _30\"></span>azionisti c<span class=\"_ _1\"></span>onvocata <span class=\"_ _30\"></span>per <span class=\"_ _30\"></span>l\u2019approvazione <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>bilancio<span class=\"_ _2ba\"> </span></span>di <span class=\"_ _4\"></span>esercizio <span class=\"_ _2d\"></span>al <span class=\"_ _4\"></span>31 <span class=\"_ _2d\"></span>dicembr<span class=\"_ _30\"></span>e <span class=\"_ _2d\"></span>2022 <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _2d\"></span>stato <span class=\"_ _4\"></span>deliberato <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>destinare <span class=\"_ _2d\"></span>il <span class=\"_ _4\"></span>risultato <span class=\"_ _2d\"></span>di <span class=\"_ _4\"></span>esercizio <span class=\"_ _4\"></span>per <span class=\"_ _2d\"></span>4.62<span class=\"_ _1\"></span>0 <span class=\"_ _4\"></span>migliaia <span class=\"_ _2d\"></span>di<span class=\"_ _2ba\"> </span>euro <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>riserva legale, ai <span class=\"_ _4\"></span>sensi <span class=\"_ _4\"></span>dell\u2019art. 2430 <span class=\"_ _4\"></span>comma 1 <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>codice<span class=\"ff3\"> <span class=\"_ _2d\"></span>civile, per 87.768 migliaia <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>euro <span class=\"_ _4\"></span>a titolo <span class=\"_ _4\"></span>di<span class=\"_ _2ba\"> </span></span>dividendo <span class=\"_ _1\"></span>da distrib<span class=\"_ _1\"></span>uire in<span class=\"_ _1\"></span> favore<span class=\"_ _30\"></span> degli Azi<span class=\"_ _1\"></span>onisti e <span class=\"_ _30\"></span>per 13 <span class=\"_ _1\"></span>migliaia d<span class=\"_ _1\"></span>i euro<span class=\"_ _1\"></span> alla <span class=\"_ _30\"></span>riserva per <span class=\"_ _1\"></span>utili <span class=\"_ _1\"></span>portati <span class=\"_ _1\"></span>a nuovo.<span class=\"_ _2ba\"> </span>Inoltre, <span class=\"_ _2d\"></span>\u00e8 <span class=\"_ _2f\"></span>stato <span class=\"_ _2f\"></span>deliberat<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>prelevare <span class=\"_ _2d\"></span>dalla <span class=\"_ _2f\"></span>riserva <span class=\"_ _2d\"></span>disponibile <span class=\"_ _2d\"></span>per <span class=\"_ _2f\"></span>utili <span class=\"_ _2d\"></span>portati <span class=\"_ _2d\"></span>a <span class=\"_ _2f\"></span>nuo<span class=\"_ _4\"></span>vo <span class=\"_ _2f\"></span>un <span class=\"_ _2d\"></span>importo <span class=\"_ _2d\"></span>pari <span class=\"_ _2f\"></span>a<span class=\"_ _2ba\"> </span>18.668 <span class=\"_ _33\"> </span>migliaia<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>di <span class=\"_ _33\"> </span>euro, <span class=\"_ _33\"> </span>al <span class=\"_ _33\"> </span>fine<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>di  d<span class=\"_ _1\"></span>istribuire, <span class=\"_ _33\"> </span>unita<span class=\"_ _1\"></span>mente <span class=\"_ _33\"> </span>alla <span class=\"_ _33\"> </span>destinazione<span class=\"_ _30\"></span>  a <span class=\"_ _33\"> </span>dividend<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> <span class=\"_ _33\"> </span>del <span class=\"_ _33\"> </span>risultato <span class=\"_ _33\"> </span>di<span class=\"_ _2ba\"> </span>esercizio, un <span class=\"_ _4\"></span>dividendo complessivo p<span class=\"ls2\">er</span> <span class=\"_ _4\"></span>106.436 migliaia di <span class=\"_ _4\"></span>euro <span class=\"_ _4\"></span>equivalente a <span class=\"_ _4\"></span>euro 0,1967 <span class=\"_ _4\"></span>per o<span class=\"_ _4\"></span>gni azione<span class=\"_ _2ba\"> </span>che risulter\u00e0 in circ<span class=\"_ _1\"></span>olazione alla d<span class=\"_ _1\"></span>ata di stacco della ce<span class=\"_ _1\"></span>dola.   Il  <span class=\"fc2 ls0\">Capitale  sociale<span class=\"ff4\">  </span><span class=\"fc0\">\u00e8  c<span class=\"_ _1\"></span>ostituito  da  num<span class=\"_ _1\"></span>ero  541.744.38<span class=\"_ _1\"></span>5  azioni  ordinarie<span class=\"_ _1\"></span>  prive  di  indicazione  del<span class=\"_ _1\"></span>  valore<span class=\"_ _2ba\"> </span></span></span>nominale, <span class=\"_ _4\"></span>detenute <span class=\"_ _4\"></span>per <span class=\"_ _2d\"></span>i<span class=\"ff5\">l <span class=\"_ _4\"></span>53,28% <span class=\"_ _4\"></span>dal <span class=\"_ _2d\"></span>Ministero <span class=\"_ _4\"></span>dell\u2019Economia <span class=\"_ _4\"></span>e <span class=\"_ _2d\"></span>dell<span class=\"_ _1\"></span>e <span class=\"_ _2d\"></span>Finanze, per <span class=\"_ _2d\"></span>il <span class=\"_ _4\"></span>46,<span class=\"_ _4\"></span><span class=\"ff3\">60% <span class=\"_ _2d\"></span>da <span class=\"_ _4\"></span>azionariato<span class=\"_ _2ba\"> </span></span></span>istituzionale <span class=\"_ _4\"></span>ed <span class=\"_ _2d\"></span>individu<span class=\"_ _1\"></span>ale <span class=\"_ _4\"></span>e <span class=\"_ _2d\"></span>per <span class=\"_ _2d\"></span>l<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span>0,<span class=\"ls17\">12</span>% <span class=\"_ _2d\"></span>detenut<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span>da <span class=\"_ _4\"></span>ENAV <span class=\"_ _4\"></span>so<span class=\"_ _4\"></span>tto <span class=\"_ _4\"></span>forma <span class=\"_ _2d\"></span>di <span class=\"_ _4\"></span>azioni <span class=\"_ _4\"></span>proprie. <span class=\"_ _4\"></span>Al <span class=\"_ _2d\"></span>31 <span class=\"_ _4\"></span>dicembre<span class=\"_ _2ba\"> </span>20<span class=\"ls0\">23 le azi<span class=\"_ _1\"></span>oni risultano integra<span class=\"_ _1\"></span>lmente sottoscritt<span class=\"_ _1\"></span>e e versate e non s<span class=\"_ _1\"></span>ono state emesse azi<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>ni privilegiate. </span>Le <span class=\"fc2\">Al<span class=\"_ _1\"></span>tre <span class=\"_ _30\"></span>riserve <span class=\"_ _30\"></span><span class=\"fc0\">accolgono <span class=\"_ _30\"></span>per <span class=\"_ _1\"></span>36,4 <span class=\"_ _30\"></span>milioni <span class=\"_ _30\"></span>di <span class=\"_ _1\"></span>euro <span class=\"_ _1\"></span>la <span class=\"_ _30\"></span>riserva di<span class=\"_ _30\"></span> contrib<span class=\"_ _1\"></span>uti <span class=\"_ _1\"></span>in <span class=\"_ _30\"></span>conto <span class=\"_ _1\"></span>capitale <span class=\"_ _30\"></span>ricevuti <span class=\"_ _30\"></span>nel p<span class=\"_ _1\"></span>eriodo<span class=\"_ _2ba\"> </span></span></span>1996/2002 <span class=\"_ _30\"></span>esposta <span class=\"_ _30\"></span>al <span class=\"_ _30\"></span>netto <span class=\"_ _1\"></span>delle <span class=\"_ _30\"></span>imposte <span class=\"_ _30\"></span>assolte, <span class=\"_ _30\"></span>divenuta <span class=\"_ _30\"></span>pertanto <span class=\"_ _1\"></span>disponibile,<span class=\"_ _1\"></span> <span class=\"_ _30\"></span>per <span class=\"_ _1\"></span>400 <span class=\"_ _30\"></span>milioni <span class=\"_ _30\"></span>di <span class=\"_ _1\"></span>euro <span class=\"_ _30\"></span>dalla<span class=\"_ _2ba\"> </span>destinazione <span class=\"_ _1\"></span>della <span class=\"_ _30\"></span>riduzione v<span class=\"_ _1\"></span>olontaria <span class=\"_ _1\"></span>del <span class=\"_ _30\"></span>capitale sociale, <span class=\"_ _30\"></span>per <span class=\"ls4\">1,<span class=\"_ _1\"></span><span class=\"ls0\">9 <span class=\"_ _1\"></span>milioni di <span class=\"_ _30\"></span>euro <span class=\"_ _1\"></span>la ris<span class=\"_ _30\"></span>erv<span class=\"_ _4\"></span>a <span class=\"_ _1\"></span>dedicata <span class=\"_ _30\"></span>al pian<span class=\"_ _1\"></span>o<span class=\"_ _2ba\"> </span></span></span>di <span class=\"_ _2a\"></span>incentivazione <span class=\"_ _2a\"></span>di <span class=\"_ _34\"></span>lungo<span class=\"_ _1\"></span> <span class=\"_ _2a\"></span>termine <span class=\"_ _2a\"></span>del <span class=\"_ _2a\"></span>m<span class=\"_ _4\"></span>anagem<span class=\"_ _1\"></span>ent <span class=\"_ _2a\"></span>del <span class=\"_ _34\"></span>Gruppo, <span class=\"_ _2a\"></span>che <span class=\"_ _2a\"></span>si <span class=\"_ _2a\"></span>\u00e8 <span class=\"_ _34\"></span>incr<span class=\"_ _1\"></span>ementata <span class=\"_ _2a\"></span>nell\u2019esercizio <span class=\"_ _2a\"></span>per<span class=\"_ _2ba\"> </span>l\u2019iscrizione <span class=\"_ _2d\"></span>delle <span class=\"_ _2d\"></span>quote <span class=\"_ _2f\"></span>riferite <span class=\"_ _2d\"></span>ai <span class=\"_ _2d\"></span>cicli <span class=\"_ _2f\"></span>di <span class=\"_ _2d\"></span>vesting <span class=\"_ _2d\"></span>in <span class=\"_ _2f\"></span>essere <span class=\"_ _2d\"></span>e <span class=\"_ _2d\"></span>ridotta <span class=\"_ _2f\"></span>a <span class=\"_ _2d\"></span>seguito <span class=\"_ _2f\"></span>dell\u2019assegnaz<span class=\"_ _1\"></span>ione <span class=\"_ _2d\"></span>delle<span class=\"_ _4\"></span><span class=\"ff3\"> <span class=\"_ _2f\"></span>azioni<span class=\"_ _2ba\"> </span></span>legate <span class=\"_ _34\"> </span>al <span class=\"_ _33\"> </span>primo <span class=\"_ _34\"> </span>ciclo <span class=\"_ _34\"> </span>di <span class=\"_ _33\"> </span>vesting <span class=\"_ _34\"></span>2020-2022 <span class=\"_ _34\"> </span>del <span class=\"_ _34\"> </span>secondo <span class=\"_ _33\"> </span>piano <span class=\"_ _34\"> </span>di <span class=\"_ _34\"> </span>incentivazione <span class=\"_ _34\"> </span>azionaria, <span class=\"_ _33\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>riser<span class=\"_ _1\"></span>va <span class=\"_ _33\"> </span>pe<span class=\"_ _30\"></span>r<span class=\"_ _2ba\"> </span>l\u2019adeguamento al<span class=\"_ _30\"></span> fair value della parte<span class=\"_ _1\"></span>cipazione in Air<span class=\"_ _30\"></span>eo<span class=\"_ _4\"></span>n al n<span class=\"_ _1\"></span>etto della fiscalit\u00e0<span class=\"_ _30\"></span> anticipata<span class=\"ff3\">, per 3,9 mili<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>ni di<span class=\"_ _2ba\"> </span></span>euro <span class=\"_ _2d\"></span>la <span class=\"_ _2f\"></span>riserva <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>capitale <span class=\"_ _2d\"></span>derivante <span class=\"_ _2d\"></span>dalla <span class=\"_ _2d\"></span>D<span class=\"_ _4\"></span>-Flight <span class=\"_ _2d\"></span>S.p.A. <span class=\"_ _2d\"></span>e <span class=\"_ _2f\"></span>la <span class=\"_ _2d\"></span>riserva <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>conversione <span class=\"_ _2d\"></span>bilanci <span class=\"_ _2d\"></span>in <span class=\"_ _2d\"></span>valuta <span class=\"_ _2f\"></span>estera<span class=\"_ _2ba\"> </span>riguardanti le differenze cambio<span class=\"_ _1\"></span> generate dalla conversione in euro dei bilanci delle socie<span class=\"_ _1\"></span>t\u00e0 operanti in aree<span class=\"_ _2ba\"> </span>diverse dall\u2019eur<span class=\"_ _1\"></span>o. La <span class=\"_ _4\"></span><span class=\"fc2\">Riserva da <span class=\"_ _4\"></span>prima adozione IAS <span class=\"_ _4\"></span>(First Time <span class=\"_ _4\"></span>Adoption<span class=\"_ _1\"></span> <span class=\"_ _4\"></span><span class=\"ff5\">\u2013<span class=\"_ _4\"></span></span> <span class=\"_ _4\"></span>FTA) <span class=\"fc0\">accoglie le <span class=\"_ _4\"></span>differenze nei valo<span class=\"_ _4\"></span>ri degli elementi<span class=\"_ _2ba\"> </span></span></span>attivi e passivi r<span class=\"_ _1\"></span>egistrate in sede di pr<span class=\"_ _1\"></span>ima adozione<span class=\"_ _1\"></span> dei principi contabili<span class=\"_ _1\"></span> internazion<span class=\"_ _1\"></span>ali.<span class=\"_ _2ba\"> </span>La <span class=\"_ _4\"></span><span class=\"fc2\">Riserva per utili/(perdite) attuariali per <span class=\"_ _4\"></span>benefici ai <span class=\"_ _4\"></span>dipendenti <span class=\"_ _4\"></span></span>accoglie gli effetti <span class=\"_ _4\"></span>delle variazioni attuariali<span class=\"_ _2ba\"> </span>del Tratt<span class=\"_ _4\"></span>amento di <span class=\"_ _4\"></span>Fine Rapporto, al <span class=\"_ _4\"></span>netto <span class=\"_ _4\"></span>dell\u2019effetto fiscale<span class=\"ff3\">, <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>al 3<span class=\"_ _4\"></span>1 <span class=\"_ _4\"></span>dicembr<span class=\"_ _30\"></span>e <span class=\"_ _4\"></span>2023<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>registra una <span class=\"_ _4\"></span>perdita<span class=\"_ _2ba\"> </span></span>attuariale di Grup<span class=\"_ _1\"></span>po pari a 171 <span class=\"_ _1\"></span>migliaia di euro<span class=\"ls10\">. </span>al 31.12.<span class=\"_ _30\"></span>2023<span class=\"_ _a2\"> </span>al 31.12<span class=\"_ _1\"></span>.202<span class=\"_ _1\"></span>2<span class=\"_ _d1\"> </span>Variazioni<span class=\"_ _2ba\"> </span>Ca<span class=\"_ _4\"></span>pi<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>al<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>so<span class=\"_ _4\"></span>cial<span class=\"_ _4\"></span>e<span class=\"_ _1d3\"> </span>541.7<span class=\"_ _1\"></span>44<span class=\"_ _153\"> </span>541<span class=\"_ _1\"></span>.744<span class=\"_ _1cb\"></span><span class=\"ls83\">                  <span class=\"ls0\"> <span class=\"_ _1d4\"> </span>0<span class=\"_ _2ba\"> </span></span></span>Ris<span class=\"_ _4\"></span>erva <span class=\"_ _4\"></span>legal<span class=\"_ _4\"></span>e<span class=\"_ _1d5\"> </span>47.27<span class=\"_ _1\"></span>0<span class=\"_ _196\"> </span>42.650<span class=\"_ _1cb\"></span><span class=\"ls83\">                    <span class=\"_ _4\"></span><span class=\"ls0\"> <span class=\"_ _170\"> </span>4.620<span class=\"_ _2ba\"> </span></span></span>Al<span class=\"_ _4\"></span>tre <span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>serve <span class=\"_ _1d6\"> </span>442.9<span class=\"_ _1\"></span>28<span class=\"_ _153\"> </span>435<span class=\"_ _1\"></span>.789<span class=\"_ _1cb\"></span><span class=\"ls83\">                  <span class=\"ls0\"> <span class=\"_ _16e\"> </span>7.139<span class=\"_ _2ba\"> </span></span></span>Ris<span class=\"_ _4\"></span>erva <span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>rima<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ad<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>zi<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>ia<span class=\"_ _4\"></span>s <span class=\"_ _4\"></span>(FTA<span class=\"_ _4\"></span>)<span class=\"_ _1ad\"> </span>(72<span class=\"_ _1\"></span>7)<span class=\"_ _187\"> </span>(727)<span class=\"_ _14a\"> </span>0<span class=\"_ _2ba\"> </span>Ris<span class=\"_ _4\"></span>erva <span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>er u<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>il<span class=\"_ _4\"></span>i/<span class=\"_ _4\"></span>(p<span class=\"_ _4\"></span>erdi<span class=\"_ _4\"></span>te) <span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>tt<span class=\"_ _4\"></span>ua<span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>al<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span> p<span class=\"_ _4\"></span>er <span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>enefi<span class=\"_ _4\"></span>ci a<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>end<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>ti<span class=\"_ _c8\"> </span>(8.356)<span class=\"_ _157\"> </span>(8.1<span class=\"_ _1\"></span>85)<span class=\"_ _187\"> </span>(171)<span class=\"_ _2ba\"> </span>Ris<span class=\"_ _4\"></span>erva <span class=\"_ _4\"></span>cash<span class=\"_ _4\"></span> fl<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>w h<span class=\"_ _4\"></span>edge<span class=\"_ _1d7\"> </span>1.957<span class=\"_ _1d8\"> </span>2.085<span class=\"_ _1cb\"></span><span class=\"ls83\">                      <span class=\"ls0\"> <span class=\"_ _99\"> </span>(1<span class=\"_ _1\"></span>28)<span class=\"_ _2ba\"> </span></span></span>Ris<span class=\"_ _4\"></span>erva <span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>er a<span class=\"_ _4\"></span>zi<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ni<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>pro<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>e<span class=\"_ _1d9\"> </span>(2.68<span class=\"_ _1\"></span>8)<span class=\"_ _157\"> </span>(1.535)<span class=\"_ _157\"> </span>(1.15<span class=\"_ _1\"></span>3)<span class=\"_ _2ba\"> </span>Uti<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>/(Perdi<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>e) p<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>rta<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>uo<span class=\"_ _4\"></span>vo<span class=\"_ _127\"> </span>82.55<span class=\"_ _1\"></span>5<span class=\"_ _196\"> </span>88.728<span class=\"_ _1cb\"></span><span class=\"ls83\">                    <span class=\"_ _4\"></span><span class=\"ls0\"> <span class=\"_ _b\"> </span>(6.173)<span class=\"_ _2ba\"> </span></span></span>Uti<span class=\"_ _4\"></span>le/<span class=\"_ _4\"></span>(Perdit<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>) d<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span>l'esercizio<span class=\"_ _1b4\"> </span>112.9<span class=\"_ _1\"></span>21<span class=\"_ _153\"> </span>105<span class=\"_ _1\"></span>.004<span class=\"_ _1cb\"></span><span class=\"ls83\">                  <span class=\"ls0\"> <span class=\"_ _16e\"> </span>7.917<span class=\"_ _2ba\"> </span></span></span>Totale <span class=\"_ _4\"></span>Pa<span class=\"_ _4\"></span>trimonio <span class=\"_ _4\"></span>Netto <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>Grup<span class=\"_ _4\"></span>po<span class=\"_ _19b\"> </span>1.217.<span class=\"_ _30\"></span>604<span class=\"_ _c4\"> </span>1.205.<span class=\"_ _30\"></span>553<span class=\"_ _1da\"></span><span class=\"ls83\">               <span class=\"ls0\"> <span class=\"_ _1db\"> </span>12.<span class=\"_ _1\"></span>051<span class=\"_ _2ba\"> </span></span></span>Ca<span class=\"_ _4\"></span>pi<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>al<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>e R<span class=\"_ _4\"></span>iserve <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>T<span class=\"_ _4\"></span>erzi<span class=\"_ _55\"> </span>1.3<span class=\"_ _30\"></span>41<span class=\"_ _10f\"> </span>1.848<span class=\"_ _1cb\"></span><span class=\"ls83\">                      <span class=\"_ _4\"></span><span class=\"ls0\"> <span class=\"_ _1dc\"> </span>(507)<span class=\"_ _2ba\"> </span></span></span>Uti<span class=\"_ _4\"></span>le/<span class=\"_ _4\"></span>(Perdit<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>) d<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span> T<span class=\"_ _4\"></span>erzi<span class=\"_ _1dd\"> </span>(211)<span class=\"_ _187\"> </span>(507<span class=\"_ _1\"></span>)<span class=\"_ _84\"> </span><span class=\"ls84\">296<span class=\"_ _2ba\"> </span></span>Totale <span class=\"_ _4\"></span>Pa<span class=\"_ _4\"></span>trimonio <span class=\"_ _4\"></span>Netto <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>interessenza <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>Terzi<span class=\"_ _1de\"> </span>1.1<span class=\"_ _1\"></span>30<span class=\"_ _1d8\"> </span>1.341<span class=\"_ _1cb\"></span><span class=\"ls83\">                      <span class=\"ls0\"> <span class=\"_ _1dc\"> </span>(211)<span class=\"_ _2ba\"> </span></span></span>Totale <span class=\"_ _4\"></span>Pa<span class=\"_ _4\"></span>trimonio <span class=\"_ _4\"></span>Netto<span class=\"_ _10e\"> </span>1.218.<span class=\"_ _30\"></span>734<span class=\"_ _c4\"> </span>1.206.<span class=\"_ _30\"></span>894<span class=\"_ _1da\"></span><span class=\"ls83\">               <span class=\"ls0\"> <span class=\"_ _1db\"> </span>11.<span class=\"_ _1\"></span>840<span class=\"_ _2ba\"> </span></span></span>(m<span class=\"_ _30\"></span>igliaia<span class=\"_ _30\"></span> di euro)<span class=\"_ _2ba\"> </span>La <span class=\"fc2\">Riserva<span class=\"_ _1\"></span> cash fl<span class=\"_ _1\"></span>ow hedge <span class=\"_ _30\"></span><span class=\"fc0\">include la valutaz<span class=\"_ _1\"></span>ione al <span class=\"_ _1\"></span><span class=\"ff6\">fair valu<span class=\"_ _1\"></span>e<span class=\"ff3\"> degli <span class=\"_ _1\"></span>strumenti fin<span class=\"_ _1\"></span>anziari <span class=\"_ _1\"></span>derivati di <span class=\"_ _1\"></span>copertura<span class=\"lse\">,<span class=\"_ _2ba\"> </span></span></span></span></span></span>che evidenziano <span class=\"ff5\">nell\u2019es<span class=\"_ _30\"></span>ercizio <span class=\"ff3 ls8\">un<span class=\"ls0\">a variazione netta ne<span class=\"_ _1\"></span>gativa di 128 migliaia<span class=\"_ _1\"></span> di euro. </span></span></span>La <span class=\"fc2\">Riserva per azi<span class=\"_ _1\"></span>oni propri<span class=\"_ _1\"></span>e <span class=\"fc0\">accoglie il contr<span class=\"_ _1\"></span>ovalore delle azi<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>ni proprie pari<span class=\"_ _30\"></span> a <span class=\"_ _4\"></span>n. 633.6<span class=\"_ _1\"></span>04 al prezzo medi<span class=\"_ _1\"></span>o di<span class=\"_ _2ba\"> </span></span></span>4,<span class=\"ls0\">24 <span class=\"_ _30\"></span>per <span class=\"_ _3e\"></span>azione<span class=\"ff5\">. <span class=\"_ _30\"></span>Nel <span class=\"_ _3e\"></span>corso <span class=\"_ _30\"></span>del <span class=\"_ _30\"></span>2023 <span class=\"_ _3e\"></span>si <span class=\"_ _30\"></span>\u00e8 <span class=\"_ _30\"></span>proceduto<span class=\"_ _1\"></span> <span class=\"_ _30\"></span>all\u2019acquisto <span class=\"_ _3e\"></span>di <span class=\"_ _30\"></span>n. <span class=\"_ _30\"></span>500.000 <span class=\"_ _3e\"></span>azioni <span class=\"_ _30\"></span>proprie <span class=\"_ _3e\"></span>per <span class=\"_ _30\"></span>un <span class=\"_ _3e\"></span>controvalore<span class=\"_ _2ba\"> </span></span></span>di <span class=\"_ _2d\"></span>2,2 <span class=\"_ _2d\"></span>milioni <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>euro <span class=\"_ _2d\"></span>ed <span class=\"_ _2f\"></span>assegnate <span class=\"_ _2d\"></span>n. <span class=\"_ _2d\"></span>236.915 <span class=\"_ _2d\"></span>azioni <span class=\"_ _2d\"></span>proprie <span class=\"_ _2d\"></span>ai <span class=\"_ _2d\"></span>beneficiari <span class=\"_ _2d\"></span>del <span class=\"_ _2d\"></span>primo <span class=\"_ _2d\"></span>ciclo <span class=\"_ _2f\"></span>di <span class=\"_ _2d\"></span>vesting <span class=\"_ _2d\"></span>20<span class=\"ls4\">20</span>-<span class=\"_ _2ba\"> </span>2022 del secondo pian<span class=\"_ _1\"></span>o di performance<span class=\"_ _1\"></span> 20<span class=\"ls17\">20</span>-<span class=\"ls17\">20<span class=\"_ _4\"></span>22<span class=\"ls10\">. </span></span>Gli <span class=\"fc2\">Utili<span class=\"_ _1\"></span>/(Perdite) <span class=\"_ _30\"></span>portati a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>nuovo <span class=\"fc0\">ac<span class=\"_ _1\"></span>colgono <span class=\"_ _1\"></span>i risu<span class=\"_ _1\"></span>ltati <span class=\"_ _30\"></span>dei preced<span class=\"_ _1\"></span>enti <span class=\"_ _1\"></span>esercizi d<span class=\"_ _30\"></span>erivanti dalle<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ociet\u00e0 rientr<span class=\"_ _30\"></span>anti<span class=\"_ _2ba\"> </span></span></span>nell\u2019area <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>consolidamento <span class=\"_ _2d\"></span>e <span class=\"_ _2d\"></span>dalle <span class=\"_ _2d\"></span>rettifiche <span class=\"_ _2d\"></span>operate <span class=\"_ _2d\"></span>a <span class=\"_ _2f\"></span>livello<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>consolidato. <span class=\"_ _2d\"></span>La <span class=\"_ _2d\"></span>variazione <span class=\"_ _2f\"></span><span class=\"ff3\">negativa <span class=\"_ _2d\"></span>6.<span class=\"ls17\">173<span class=\"_ _2ba\"> </span></span></span>migliaia di<span class=\"_ _30\"></span> euro si <span class=\"_ _1\"></span>riferisce <span class=\"_ _30\"></span>principalmente al<span class=\"_ _1\"></span> prelievo <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>tale voc<span class=\"_ _1\"></span>e di <span class=\"_ _1\"></span>una quo<span class=\"_ _1\"></span>ta destinata a<span class=\"_ _30\"></span> titolo di<span class=\"_ _1\"></span> dividend<span class=\"_ _1\"></span>o<span class=\"_ _2ba\"> </span>erogato nel mese<span class=\"_ _1\"></span> di ottobre 2<span class=\"_ _1\"></span>023. L\u2019utile di eserciz<span class=\"_ _1\"></span>io<span class=\"ff3\"> di competenza del<span class=\"_ _1\"></span> Gruppo ammonta a 1<span class=\"ls17\">12</span>.921 migliaia di <span class=\"_ _30\"></span>euro<span class=\"ls10\">. </span></span>Al 31 dicembre 20<span class=\"_ _1\"></span>23 <span class=\"lsa\">il </span>Patrimonio Nett<span class=\"_ _1\"></span>o di interessenza dei terzi a<span class=\"_ _30\"></span>mmonta a 1.130 migliaia di euro.<span class=\"_ _2ba\"> </span>Gestione del capitale<span class=\"_ _2ba\"> </span>Gli o<span class=\"_ _4\"></span>biettivi identificati dal <span class=\"_ _4\"></span>Gruppo nell\u2019ambito <span class=\"_ _4\"></span>della gestione del <span class=\"_ _4\"></span>capitale sono <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>creazione di <span class=\"_ _4\"></span>valore <span class=\"_ _4\"></span>per gli<span class=\"_ _2ba\"> </span>stakeholder <span class=\"_ _2d\"></span>e <span class=\"_ _2f\"></span>il <span class=\"_ _2f\"></span>supporto <span class=\"_ _2d\"></span>allo <span class=\"_ _2f\"></span>sviluppo <span class=\"_ _2d\"></span>del <span class=\"_ _2f\"></span>Gruppo <span class=\"_ _2f\"></span>nel <span class=\"_ _2f\"></span>lungo <span class=\"_ _2d\"></span>periodo. <span class=\"_ _2f\"></span>In <span class=\"_ _2f\"></span>particolare, <span class=\"_ _2d\"></span>il <span class=\"_ _2f\"></span>Gruppo <span class=\"_ _2f\"></span>persegue<span class=\"_ _1\"></span> <span class=\"_ _2f\"></span>il<span class=\"_ _2ba\"> </span>mantenimento<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>di <span class=\"_ _4\"></span>un <span class=\"_ _2d\"></span>ad<span class=\"_ _1\"></span>eguato <span class=\"_ _2d\"></span>li<span class=\"_ _1\"></span>vell<span class=\"ff5\">o <span class=\"_ _2d\"></span>di <span class=\"_ _4\"></span>capitalizzazi<span class=\"_ _1\"></span>one <span class=\"_ _4\"></span>che <span class=\"_ _2d\"></span>permetta <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>garantire <span class=\"_ _4\"></span>l\u2019accesso <span class=\"_ _4\"></span>a <span class=\"_ _2d\"></span>fonti<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>estern<span class=\"_ _1\"></span>e<span class=\"_ _2ba\"> </span></span>di <span class=\"_ _34\"></span>finan<span class=\"_ _1\"></span>ziamento <span class=\"_ _34\"> </span>cercando <span class=\"_ _2a\"></span>di <span class=\"_ _34\"></span>ottimizzare <span class=\"_ _2a\"></span>al <span class=\"_ _34\"> </span>contempo <span class=\"_ _2a\"></span>il <span class=\"_ _34\"> </span>costo <span class=\"_ _34\"> </span>dell\u2019indebitam<span class=\"_ _1\"></span>ento, <span class=\"_ _34\"></span>la <span class=\"_ _2a\"></span>realizzazione <span class=\"_ _34\"></span>di <span class=\"_ _2a\"></span>un<span class=\"_ _2ba\"> </span>soddisfacente <span class=\"_ _4\"></span>ritorno <span class=\"_ _2d\"></span>economico <span class=\"_ _4\"></span>per <span class=\"_ _2d\"></span>gli <span class=\"_ _2d\"></span>azionisti <span class=\"_ _4\"></span>e <span class=\"_ _2d\"></span>che <span class=\"_ _2d\"></span>consenta <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>supportare <span class=\"_ _2d\"></span>adeguatamente <span class=\"_ _2d\"></span>lo <span class=\"_ _4\"></span>sviluppo<span class=\"_ _2ba\"> </span>delle <span class=\"_ _2d\"></span>attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _2d\"></span>del <span class=\"_ _4\"></span>Gruppo. <span class=\"_ _2d\"></span>In <span class=\"_ _4\"></span>tale <span class=\"_ _2d\"></span>contesto <span class=\"_ _4\"></span>il <span class=\"_ _2d\"></span>Gruppo <span class=\"_ _4\"></span>gestisce <span class=\"_ _2d\"></span>le <span class=\"_ _4\"></span>consistenze <span class=\"_ _4\"></span>patrimoniali <span class=\"_ _2d\"></span>e <span class=\"_ _4\"></span>tiene <span class=\"_ _2d\"></span>conto <span class=\"_ _4\"></span>delle<span class=\"_ _2ba\"> </span>condizioni econo<span class=\"_ _1\"></span>miche e dei requisiti d<span class=\"_ _30\"></span>ei <span class=\"_ _4\"></span><span class=\"ff6\">covenant</span> finan<span class=\"_ _1\"></span>ziari. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-657": {
   "value": "17.<span class=\"ffb ls0\"> <span class=\"_ _30\"></span><span class=\"ff3\">Patrimonio Netto  </span></span>Si riporta <span class=\"_ _4\"></span>di seguito la <span class=\"_ _4\"></span>composizione del Patrimonio Netto <span class=\"_ _4\"></span>Consolidato al 31 <span class=\"_ _4\"></span>dicembre 2023 <span class=\"_ _4\"></span>che ammonta a<span class=\"_ _2ba\"> </span>1.<span class=\"ls0\">218.734 <span class=\"_ _1\"></span>migliaia di euro<span class=\"ls10\">. </span></span>In <span class=\"_ _30\"></span>data 28 <span class=\"_ _30\"></span>aprile <span class=\"_ _30\"></span>2023 in<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>sede <span class=\"_ _30\"></span>di <span class=\"_ _1\"></span><span class=\"ff5\">Assemblea <span class=\"_ _30\"></span>ordinaria <span class=\"_ _30\"></span>degli <span class=\"_ _30\"></span>azionisti c<span class=\"_ _1\"></span>onvocata <span class=\"_ _30\"></span>per <span class=\"_ _30\"></span>l\u2019approvazione <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>bilancio<span class=\"_ _2ba\"> </span></span>di <span class=\"_ _4\"></span>esercizio <span class=\"_ _2d\"></span>al <span class=\"_ _4\"></span>31 <span class=\"_ _2d\"></span>dicembr<span class=\"_ _30\"></span>e <span class=\"_ _2d\"></span>2022 <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _2d\"></span>stato <span class=\"_ _4\"></span>deliberato <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>destinare <span class=\"_ _2d\"></span>il <span class=\"_ _4\"></span>risultato <span class=\"_ _2d\"></span>di <span class=\"_ _4\"></span>esercizio <span class=\"_ _4\"></span>per <span class=\"_ _2d\"></span>4.62<span class=\"_ _1\"></span>0 <span class=\"_ _4\"></span>migliaia <span class=\"_ _2d\"></span>di<span class=\"_ _2ba\"> </span>euro <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>riserva legale, ai <span class=\"_ _4\"></span>sensi <span class=\"_ _4\"></span>dell\u2019art. 2430 <span class=\"_ _4\"></span>comma 1 <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>codice<span class=\"ff3\"> <span class=\"_ _2d\"></span>civile, per 87.768 migliaia <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>euro <span class=\"_ _4\"></span>a titolo <span class=\"_ _4\"></span>di<span class=\"_ _2ba\"> </span></span>dividendo <span class=\"_ _1\"></span>da distrib<span class=\"_ _1\"></span>uire in<span class=\"_ _1\"></span> favore<span class=\"_ _30\"></span> degli Azi<span class=\"_ _1\"></span>onisti e <span class=\"_ _30\"></span>per 13 <span class=\"_ _1\"></span>migliaia d<span class=\"_ _1\"></span>i euro<span class=\"_ _1\"></span> alla <span class=\"_ _30\"></span>riserva per <span class=\"_ _1\"></span>utili <span class=\"_ _1\"></span>portati <span class=\"_ _1\"></span>a nuovo.<span class=\"_ _2ba\"> </span>Inoltre, <span class=\"_ _2d\"></span>\u00e8 <span class=\"_ _2f\"></span>stato <span class=\"_ _2f\"></span>deliberat<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>prelevare <span class=\"_ _2d\"></span>dalla <span class=\"_ _2f\"></span>riserva <span class=\"_ _2d\"></span>disponibile <span class=\"_ _2d\"></span>per <span class=\"_ _2f\"></span>utili <span class=\"_ _2d\"></span>portati <span class=\"_ _2d\"></span>a <span class=\"_ _2f\"></span>nuo<span class=\"_ _4\"></span>vo <span class=\"_ _2f\"></span>un <span class=\"_ _2d\"></span>importo <span class=\"_ _2d\"></span>pari <span class=\"_ _2f\"></span>a<span class=\"_ _2ba\"> </span>18.668 <span class=\"_ _33\"> </span>migliaia<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>di <span class=\"_ _33\"> </span>euro, <span class=\"_ _33\"> </span>al <span class=\"_ _33\"> </span>fine<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>di  d<span class=\"_ _1\"></span>istribuire, <span class=\"_ _33\"> </span>unita<span class=\"_ _1\"></span>mente <span class=\"_ _33\"> </span>alla <span class=\"_ _33\"> </span>destinazione<span class=\"_ _30\"></span>  a <span class=\"_ _33\"> </span>dividend<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> <span class=\"_ _33\"> </span>del <span class=\"_ _33\"> </span>risultato <span class=\"_ _33\"> </span>di<span class=\"_ _2ba\"> </span>esercizio, un <span class=\"_ _4\"></span>dividendo complessivo p<span class=\"ls2\">er</span> <span class=\"_ _4\"></span>106.436 migliaia di <span class=\"_ _4\"></span>euro <span class=\"_ _4\"></span>equivalente a <span class=\"_ _4\"></span>euro 0,1967 <span class=\"_ _4\"></span>per o<span class=\"_ _4\"></span>gni azione<span class=\"_ _2ba\"> </span>che risulter\u00e0 in circ<span class=\"_ _1\"></span>olazione alla d<span class=\"_ _1\"></span>ata di stacco della ce<span class=\"_ _1\"></span>dola.   Il  <span class=\"fc2 ls0\">Capitale  sociale<span class=\"ff4\">  </span><span class=\"fc0\">\u00e8  c<span class=\"_ _1\"></span>ostituito  da  num<span class=\"_ _1\"></span>ero  541.744.38<span class=\"_ _1\"></span>5  azioni  ordinarie<span class=\"_ _1\"></span>  prive  di  indicazione  del<span class=\"_ _1\"></span>  valore<span class=\"_ _2ba\"> </span></span></span>nominale, <span class=\"_ _4\"></span>detenute <span class=\"_ _4\"></span>per <span class=\"_ _2d\"></span>i<span class=\"ff5\">l <span class=\"_ _4\"></span>53,28% <span class=\"_ _4\"></span>dal <span class=\"_ _2d\"></span>Ministero <span class=\"_ _4\"></span>dell\u2019Economia <span class=\"_ _4\"></span>e <span class=\"_ _2d\"></span>dell<span class=\"_ _1\"></span>e <span class=\"_ _2d\"></span>Finanze, per <span class=\"_ _2d\"></span>il <span class=\"_ _4\"></span>46,<span class=\"_ _4\"></span><span class=\"ff3\">60% <span class=\"_ _2d\"></span>da <span class=\"_ _4\"></span>azionariato<span class=\"_ _2ba\"> </span></span></span>istituzionale <span class=\"_ _4\"></span>ed <span class=\"_ _2d\"></span>individu<span class=\"_ _1\"></span>ale <span class=\"_ _4\"></span>e <span class=\"_ _2d\"></span>per <span class=\"_ _2d\"></span>l<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span>0,<span class=\"ls17\">12</span>% <span class=\"_ _2d\"></span>detenut<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span>da <span class=\"_ _4\"></span>ENAV <span class=\"_ _4\"></span>so<span class=\"_ _4\"></span>tto <span class=\"_ _4\"></span>forma <span class=\"_ _2d\"></span>di <span class=\"_ _4\"></span>azioni <span class=\"_ _4\"></span>proprie. <span class=\"_ _4\"></span>Al <span class=\"_ _2d\"></span>31 <span class=\"_ _4\"></span>dicembre<span class=\"_ _2ba\"> </span>20<span class=\"ls0\">23 le azi<span class=\"_ _1\"></span>oni risultano integra<span class=\"_ _1\"></span>lmente sottoscritt<span class=\"_ _1\"></span>e e versate e non s<span class=\"_ _1\"></span>ono state emesse azi<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>ni privilegiate. </span>Le <span class=\"fc2\">Al<span class=\"_ _1\"></span>tre <span class=\"_ _30\"></span>riserve <span class=\"_ _30\"></span><span class=\"fc0\">accolgono <span class=\"_ _30\"></span>per <span class=\"_ _1\"></span>36,4 <span class=\"_ _30\"></span>milioni <span class=\"_ _30\"></span>di <span class=\"_ _1\"></span>euro <span class=\"_ _1\"></span>la <span class=\"_ _30\"></span>riserva di<span class=\"_ _30\"></span> contrib<span class=\"_ _1\"></span>uti <span class=\"_ _1\"></span>in <span class=\"_ _30\"></span>conto <span class=\"_ _1\"></span>capitale <span class=\"_ _30\"></span>ricevuti <span class=\"_ _30\"></span>nel p<span class=\"_ _1\"></span>eriodo<span class=\"_ _2ba\"> </span></span></span>1996/2002 <span class=\"_ _30\"></span>esposta <span class=\"_ _30\"></span>al <span class=\"_ _30\"></span>netto <span class=\"_ _1\"></span>delle <span class=\"_ _30\"></span>imposte <span class=\"_ _30\"></span>assolte, <span class=\"_ _30\"></span>divenuta <span class=\"_ _30\"></span>pertanto <span class=\"_ _1\"></span>disponibile,<span class=\"_ _1\"></span> <span class=\"_ _30\"></span>per <span class=\"_ _1\"></span>400 <span class=\"_ _30\"></span>milioni <span class=\"_ _30\"></span>di <span class=\"_ _1\"></span>euro <span class=\"_ _30\"></span>dalla<span class=\"_ _2ba\"> </span>destinazione <span class=\"_ _1\"></span>della <span class=\"_ _30\"></span>riduzione v<span class=\"_ _1\"></span>olontaria <span class=\"_ _1\"></span>del <span class=\"_ _30\"></span>capitale sociale, <span class=\"_ _30\"></span>per <span class=\"ls4\">1,<span class=\"_ _1\"></span><span class=\"ls0\">9 <span class=\"_ _1\"></span>milioni di <span class=\"_ _30\"></span>euro <span class=\"_ _1\"></span>la ris<span class=\"_ _30\"></span>erv<span class=\"_ _4\"></span>a <span class=\"_ _1\"></span>dedicata <span class=\"_ _30\"></span>al pian<span class=\"_ _1\"></span>o<span class=\"_ _2ba\"> </span></span></span>di <span class=\"_ _2a\"></span>incentivazione <span class=\"_ _2a\"></span>di <span class=\"_ _34\"></span>lungo<span class=\"_ _1\"></span> <span class=\"_ _2a\"></span>termine <span class=\"_ _2a\"></span>del <span class=\"_ _2a\"></span>m<span class=\"_ _4\"></span>anagem<span class=\"_ _1\"></span>ent <span class=\"_ _2a\"></span>del <span class=\"_ _34\"></span>Gruppo, <span class=\"_ _2a\"></span>che <span class=\"_ _2a\"></span>si <span class=\"_ _2a\"></span>\u00e8 <span class=\"_ _34\"></span>incr<span class=\"_ _1\"></span>ementata <span class=\"_ _2a\"></span>nell\u2019esercizio <span class=\"_ _2a\"></span>per<span class=\"_ _2ba\"> </span>l\u2019iscrizione <span class=\"_ _2d\"></span>delle <span class=\"_ _2d\"></span>quote <span class=\"_ _2f\"></span>riferite <span class=\"_ _2d\"></span>ai <span class=\"_ _2d\"></span>cicli <span class=\"_ _2f\"></span>di <span class=\"_ _2d\"></span>vesting <span class=\"_ _2d\"></span>in <span class=\"_ _2f\"></span>essere <span class=\"_ _2d\"></span>e <span class=\"_ _2d\"></span>ridotta <span class=\"_ _2f\"></span>a <span class=\"_ _2d\"></span>seguito <span class=\"_ _2f\"></span>dell\u2019assegnaz<span class=\"_ _1\"></span>ione <span class=\"_ _2d\"></span>delle<span class=\"_ _4\"></span><span class=\"ff3\"> <span class=\"_ _2f\"></span>azioni<span class=\"_ _2ba\"> </span></span>legate <span class=\"_ _34\"> </span>al <span class=\"_ _33\"> </span>primo <span class=\"_ _34\"> </span>ciclo <span class=\"_ _34\"> </span>di <span class=\"_ _33\"> </span>vesting <span class=\"_ _34\"></span>2020-2022 <span class=\"_ _34\"> </span>del <span class=\"_ _34\"> </span>secondo <span class=\"_ _33\"> </span>piano <span class=\"_ _34\"> </span>di <span class=\"_ _34\"> </span>incentivazione <span class=\"_ _34\"> </span>azionaria, <span class=\"_ _33\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>riser<span class=\"_ _1\"></span>va <span class=\"_ _33\"> </span>pe<span class=\"_ _30\"></span>r<span class=\"_ _2ba\"> </span>l\u2019adeguamento al<span class=\"_ _30\"></span> fair value della parte<span class=\"_ _1\"></span>cipazione in Air<span class=\"_ _30\"></span>eo<span class=\"_ _4\"></span>n al n<span class=\"_ _1\"></span>etto della fiscalit\u00e0<span class=\"_ _30\"></span> anticipata<span class=\"ff3\">, per 3,9 mili<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>ni di<span class=\"_ _2ba\"> </span></span>euro <span class=\"_ _2d\"></span>la <span class=\"_ _2f\"></span>riserva <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>capitale <span class=\"_ _2d\"></span>derivante <span class=\"_ _2d\"></span>dalla <span class=\"_ _2d\"></span>D<span class=\"_ _4\"></span>-Flight <span class=\"_ _2d\"></span>S.p.A. <span class=\"_ _2d\"></span>e <span class=\"_ _2f\"></span>la <span class=\"_ _2d\"></span>riserva <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>conversione <span class=\"_ _2d\"></span>bilanci <span class=\"_ _2d\"></span>in <span class=\"_ _2d\"></span>valuta <span class=\"_ _2f\"></span>estera<span class=\"_ _2ba\"> </span>riguardanti le differenze cambio<span class=\"_ _1\"></span> generate dalla conversione in euro dei bilanci delle socie<span class=\"_ _1\"></span>t\u00e0 operanti in aree<span class=\"_ _2ba\"> </span>diverse dall\u2019eur<span class=\"_ _1\"></span>o. La <span class=\"_ _4\"></span><span class=\"fc2\">Riserva da <span class=\"_ _4\"></span>prima adozione IAS <span class=\"_ _4\"></span>(First Time <span class=\"_ _4\"></span>Adoption<span class=\"_ _1\"></span> <span class=\"_ _4\"></span><span class=\"ff5\">\u2013<span class=\"_ _4\"></span></span> <span class=\"_ _4\"></span>FTA) <span class=\"fc0\">accoglie le <span class=\"_ _4\"></span>differenze nei valo<span class=\"_ _4\"></span>ri degli elementi<span class=\"_ _2ba\"> </span></span></span>attivi e passivi r<span class=\"_ _1\"></span>egistrate in sede di pr<span class=\"_ _1\"></span>ima adozione<span class=\"_ _1\"></span> dei principi contabili<span class=\"_ _1\"></span> internazion<span class=\"_ _1\"></span>ali.<span class=\"_ _2ba\"> </span>La <span class=\"_ _4\"></span><span class=\"fc2\">Riserva per utili/(perdite) attuariali per <span class=\"_ _4\"></span>benefici ai <span class=\"_ _4\"></span>dipendenti <span class=\"_ _4\"></span></span>accoglie gli effetti <span class=\"_ _4\"></span>delle variazioni attuariali<span class=\"_ _2ba\"> </span>del Tratt<span class=\"_ _4\"></span>amento di <span class=\"_ _4\"></span>Fine Rapporto, al <span class=\"_ _4\"></span>netto <span class=\"_ _4\"></span>dell\u2019effetto fiscale<span class=\"ff3\">, <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>al 3<span class=\"_ _4\"></span>1 <span class=\"_ _4\"></span>dicembr<span class=\"_ _30\"></span>e <span class=\"_ _4\"></span>2023<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>registra una <span class=\"_ _4\"></span>perdita<span class=\"_ _2ba\"> </span></span>attuariale di Grup<span class=\"_ _1\"></span>po pari a 171 <span class=\"_ _1\"></span>migliaia di euro<span class=\"ls10\">. </span>al 31.12.<span class=\"_ _30\"></span>2023<span class=\"_ _a2\"> </span>al 31.12<span class=\"_ _1\"></span>.202<span class=\"_ _1\"></span>2<span class=\"_ _d1\"> </span>Variazioni<span class=\"_ _2ba\"> </span>Ca<span class=\"_ _4\"></span>pi<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>al<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>so<span class=\"_ _4\"></span>cial<span class=\"_ _4\"></span>e<span class=\"_ _1d3\"> </span>541.7<span class=\"_ _1\"></span>44<span class=\"_ _153\"> </span>541<span class=\"_ _1\"></span>.744<span class=\"_ _1cb\"></span><span class=\"ls83\">                  <span class=\"ls0\"> <span class=\"_ _1d4\"> </span>0<span class=\"_ _2ba\"> </span></span></span>Ris<span class=\"_ _4\"></span>erva <span class=\"_ _4\"></span>legal<span class=\"_ _4\"></span>e<span class=\"_ _1d5\"> </span>47.27<span class=\"_ _1\"></span>0<span class=\"_ _196\"> </span>42.650<span class=\"_ _1cb\"></span><span class=\"ls83\">                    <span class=\"_ _4\"></span><span class=\"ls0\"> <span class=\"_ _170\"> </span>4.620<span class=\"_ _2ba\"> </span></span></span>Al<span class=\"_ _4\"></span>tre <span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>serve <span class=\"_ _1d6\"> </span>442.9<span class=\"_ _1\"></span>28<span class=\"_ _153\"> </span>435<span class=\"_ _1\"></span>.789<span class=\"_ _1cb\"></span><span class=\"ls83\">                  <span class=\"ls0\"> <span class=\"_ _16e\"> </span>7.139<span class=\"_ _2ba\"> </span></span></span>Ris<span class=\"_ _4\"></span>erva <span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>rima<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ad<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>zi<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>ia<span class=\"_ _4\"></span>s <span class=\"_ _4\"></span>(FTA<span class=\"_ _4\"></span>)<span class=\"_ _1ad\"> </span>(72<span class=\"_ _1\"></span>7)<span class=\"_ _187\"> </span>(727)<span class=\"_ _14a\"> </span>0<span class=\"_ _2ba\"> </span>Ris<span class=\"_ _4\"></span>erva <span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>er u<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>il<span class=\"_ _4\"></span>i/<span class=\"_ _4\"></span>(p<span class=\"_ _4\"></span>erdi<span class=\"_ _4\"></span>te) <span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>tt<span class=\"_ _4\"></span>ua<span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>al<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span> p<span class=\"_ _4\"></span>er <span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>enefi<span class=\"_ _4\"></span>ci a<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>end<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>ti<span class=\"_ _c8\"> </span>(8.356)<span class=\"_ _157\"> </span>(8.1<span class=\"_ _1\"></span>85)<span class=\"_ _187\"> </span>(171)<span class=\"_ _2ba\"> </span>Ris<span class=\"_ _4\"></span>erva <span class=\"_ _4\"></span>cash<span class=\"_ _4\"></span> fl<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>w h<span class=\"_ _4\"></span>edge<span class=\"_ _1d7\"> </span>1.957<span class=\"_ _1d8\"> </span>2.085<span class=\"_ _1cb\"></span><span class=\"ls83\">                      <span class=\"ls0\"> <span class=\"_ _99\"> </span>(1<span class=\"_ _1\"></span>28)<span class=\"_ _2ba\"> </span></span></span>Ris<span class=\"_ _4\"></span>erva <span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>er a<span class=\"_ _4\"></span>zi<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ni<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>pro<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>e<span class=\"_ _1d9\"> </span>(2.68<span class=\"_ _1\"></span>8)<span class=\"_ _157\"> </span>(1.535)<span class=\"_ _157\"> </span>(1.15<span class=\"_ _1\"></span>3)<span class=\"_ _2ba\"> </span>Uti<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>/(Perdi<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>e) p<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>rta<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>uo<span class=\"_ _4\"></span>vo<span class=\"_ _127\"> </span>82.55<span class=\"_ _1\"></span>5<span class=\"_ _196\"> </span>88.728<span class=\"_ _1cb\"></span><span class=\"ls83\">                    <span class=\"_ _4\"></span><span class=\"ls0\"> <span class=\"_ _b\"> </span>(6.173)<span class=\"_ _2ba\"> </span></span></span>Uti<span class=\"_ _4\"></span>le/<span class=\"_ _4\"></span>(Perdit<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>) d<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span>l'esercizio<span class=\"_ _1b4\"> </span>112.9<span class=\"_ _1\"></span>21<span class=\"_ _153\"> </span>105<span class=\"_ _1\"></span>.004<span class=\"_ _1cb\"></span><span class=\"ls83\">                  <span class=\"ls0\"> <span class=\"_ _16e\"> </span>7.917<span class=\"_ _2ba\"> </span></span></span>Totale <span class=\"_ _4\"></span>Pa<span class=\"_ _4\"></span>trimonio <span class=\"_ _4\"></span>Netto <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>Grup<span class=\"_ _4\"></span>po<span class=\"_ _19b\"> </span>1.217.<span class=\"_ _30\"></span>604<span class=\"_ _c4\"> </span>1.205.<span class=\"_ _30\"></span>553<span class=\"_ _1da\"></span><span class=\"ls83\">               <span class=\"ls0\"> <span class=\"_ _1db\"> </span>12.<span class=\"_ _1\"></span>051<span class=\"_ _2ba\"> </span></span></span>Ca<span class=\"_ _4\"></span>pi<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>al<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>e R<span class=\"_ _4\"></span>iserve <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>T<span class=\"_ _4\"></span>erzi<span class=\"_ _55\"> </span>1.3<span class=\"_ _30\"></span>41<span class=\"_ _10f\"> </span>1.848<span class=\"_ _1cb\"></span><span class=\"ls83\">                      <span class=\"_ _4\"></span><span class=\"ls0\"> <span class=\"_ _1dc\"> </span>(507)<span class=\"_ _2ba\"> </span></span></span>Uti<span class=\"_ _4\"></span>le/<span class=\"_ _4\"></span>(Perdit<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>) d<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span> T<span class=\"_ _4\"></span>erzi<span class=\"_ _1dd\"> </span>(211)<span class=\"_ _187\"> </span>(507<span class=\"_ _1\"></span>)<span class=\"_ _84\"> </span><span class=\"ls84\">296<span class=\"_ _2ba\"> </span></span>Totale <span class=\"_ _4\"></span>Pa<span class=\"_ _4\"></span>trimonio <span class=\"_ _4\"></span>Netto <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>interessenza <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>Terzi<span class=\"_ _1de\"> </span>1.1<span class=\"_ _1\"></span>30<span class=\"_ _1d8\"> </span>1.341<span class=\"_ _1cb\"></span><span class=\"ls83\">                      <span class=\"ls0\"> <span class=\"_ _1dc\"> </span>(211)<span class=\"_ _2ba\"> </span></span></span>Totale <span class=\"_ _4\"></span>Pa<span class=\"_ _4\"></span>trimonio <span class=\"_ _4\"></span>Netto<span class=\"_ _10e\"> </span>1.218.<span class=\"_ _30\"></span>734<span class=\"_ _c4\"> </span>1.206.<span class=\"_ _30\"></span>894<span class=\"_ _1da\"></span><span class=\"ls83\">               <span class=\"ls0\"> <span class=\"_ _1db\"> </span>11.<span class=\"_ _1\"></span>840<span class=\"_ _2ba\"> </span></span></span>(m<span class=\"_ _30\"></span>igliaia<span class=\"_ _30\"></span> di euro)<span class=\"_ _2ba\"> </span>La <span class=\"fc2\">Riserva<span class=\"_ _1\"></span> cash fl<span class=\"_ _1\"></span>ow hedge <span class=\"_ _30\"></span><span class=\"fc0\">include la valutaz<span class=\"_ _1\"></span>ione al <span class=\"_ _1\"></span><span class=\"ff6\">fair valu<span class=\"_ _1\"></span>e<span class=\"ff3\"> degli <span class=\"_ _1\"></span>strumenti fin<span class=\"_ _1\"></span>anziari <span class=\"_ _1\"></span>derivati di <span class=\"_ _1\"></span>copertura<span class=\"lse\">,<span class=\"_ _2ba\"> </span></span></span></span></span></span>che evidenziano <span class=\"ff5\">nell\u2019es<span class=\"_ _30\"></span>ercizio <span class=\"ff3 ls8\">un<span class=\"ls0\">a variazione netta ne<span class=\"_ _1\"></span>gativa di 128 migliaia<span class=\"_ _1\"></span> di euro. </span></span></span>La <span class=\"fc2\">Riserva per azi<span class=\"_ _1\"></span>oni propri<span class=\"_ _1\"></span>e <span class=\"fc0\">accoglie il contr<span class=\"_ _1\"></span>ovalore delle azi<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>ni proprie pari<span class=\"_ _30\"></span> a <span class=\"_ _4\"></span>n. 633.6<span class=\"_ _1\"></span>04 al prezzo medi<span class=\"_ _1\"></span>o di<span class=\"_ _2ba\"> </span></span></span>4,<span class=\"ls0\">24 <span class=\"_ _30\"></span>per <span class=\"_ _3e\"></span>azione<span class=\"ff5\">. <span class=\"_ _30\"></span>Nel <span class=\"_ _3e\"></span>corso <span class=\"_ _30\"></span>del <span class=\"_ _30\"></span>2023 <span class=\"_ _3e\"></span>si <span class=\"_ _30\"></span>\u00e8 <span class=\"_ _30\"></span>proceduto<span class=\"_ _1\"></span> <span class=\"_ _30\"></span>all\u2019acquisto <span class=\"_ _3e\"></span>di <span class=\"_ _30\"></span>n. <span class=\"_ _30\"></span>500.000 <span class=\"_ _3e\"></span>azioni <span class=\"_ _30\"></span>proprie <span class=\"_ _3e\"></span>per <span class=\"_ _30\"></span>un <span class=\"_ _3e\"></span>controvalore<span class=\"_ _2ba\"> </span></span></span>di <span class=\"_ _2d\"></span>2,2 <span class=\"_ _2d\"></span>milioni <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>euro <span class=\"_ _2d\"></span>ed <span class=\"_ _2f\"></span>assegnate <span class=\"_ _2d\"></span>n. <span class=\"_ _2d\"></span>236.915 <span class=\"_ _2d\"></span>azioni <span class=\"_ _2d\"></span>proprie <span class=\"_ _2d\"></span>ai <span class=\"_ _2d\"></span>beneficiari <span class=\"_ _2d\"></span>del <span class=\"_ _2d\"></span>primo <span class=\"_ _2d\"></span>ciclo <span class=\"_ _2f\"></span>di <span class=\"_ _2d\"></span>vesting <span class=\"_ _2d\"></span>20<span class=\"ls4\">20</span>-<span class=\"_ _2ba\"> </span>2022 del secondo pian<span class=\"_ _1\"></span>o di performance<span class=\"_ _1\"></span> 20<span class=\"ls17\">20</span>-<span class=\"ls17\">20<span class=\"_ _4\"></span>22<span class=\"ls10\">. </span></span>Gli <span class=\"fc2\">Utili<span class=\"_ _1\"></span>/(Perdite) <span class=\"_ _30\"></span>portati a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>nuovo <span class=\"fc0\">ac<span class=\"_ _1\"></span>colgono <span class=\"_ _1\"></span>i risu<span class=\"_ _1\"></span>ltati <span class=\"_ _30\"></span>dei preced<span class=\"_ _1\"></span>enti <span class=\"_ _1\"></span>esercizi d<span class=\"_ _30\"></span>erivanti dalle<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>ociet\u00e0 rientr<span class=\"_ _30\"></span>anti<span class=\"_ _2ba\"> </span></span></span>nell\u2019area <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>consolidamento <span class=\"_ _2d\"></span>e <span class=\"_ _2d\"></span>dalle <span class=\"_ _2d\"></span>rettifiche <span class=\"_ _2d\"></span>operate <span class=\"_ _2d\"></span>a <span class=\"_ _2f\"></span>livello<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>consolidato. <span class=\"_ _2d\"></span>La <span class=\"_ _2d\"></span>variazione <span class=\"_ _2f\"></span><span class=\"ff3\">negativa <span class=\"_ _2d\"></span>6.<span class=\"ls17\">173<span class=\"_ _2ba\"> </span></span></span>migliaia di<span class=\"_ _30\"></span> euro si <span class=\"_ _1\"></span>riferisce <span class=\"_ _30\"></span>principalmente al<span class=\"_ _1\"></span> prelievo <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>tale voc<span class=\"_ _1\"></span>e di <span class=\"_ _1\"></span>una quo<span class=\"_ _1\"></span>ta destinata a<span class=\"_ _30\"></span> titolo di<span class=\"_ _1\"></span> dividend<span class=\"_ _1\"></span>o<span class=\"_ _2ba\"> </span>erogato nel mese<span class=\"_ _1\"></span> di ottobre 2<span class=\"_ _1\"></span>023. L\u2019utile di eserciz<span class=\"_ _1\"></span>io<span class=\"ff3\"> di competenza del<span class=\"_ _1\"></span> Gruppo ammonta a 1<span class=\"ls17\">12</span>.921 migliaia di <span class=\"_ _30\"></span>euro<span class=\"ls10\">. </span></span>Al 31 dicembre 20<span class=\"_ _1\"></span>23 <span class=\"lsa\">il </span>Patrimonio Nett<span class=\"_ _1\"></span>o di interessenza dei terzi a<span class=\"_ _30\"></span>mmonta a 1.130 migliaia di euro.<span class=\"_ _2ba\"> </span>Gestione del capitale<span class=\"_ _2ba\"> </span>Gli o<span class=\"_ _4\"></span>biettivi identificati dal <span class=\"_ _4\"></span>Gruppo nell\u2019ambito <span class=\"_ _4\"></span>della gestione del <span class=\"_ _4\"></span>capitale sono <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>creazione di <span class=\"_ _4\"></span>valore <span class=\"_ _4\"></span>per gli<span class=\"_ _2ba\"> </span>stakeholder <span class=\"_ _2d\"></span>e <span class=\"_ _2f\"></span>il <span class=\"_ _2f\"></span>supporto <span class=\"_ _2d\"></span>allo <span class=\"_ _2f\"></span>sviluppo <span class=\"_ _2d\"></span>del <span class=\"_ _2f\"></span>Gruppo <span class=\"_ _2f\"></span>nel <span class=\"_ _2f\"></span>lungo <span class=\"_ _2d\"></span>periodo. <span class=\"_ _2f\"></span>In <span class=\"_ _2f\"></span>particolare, <span class=\"_ _2d\"></span>il <span class=\"_ _2f\"></span>Gruppo <span class=\"_ _2f\"></span>persegue<span class=\"_ _1\"></span> <span class=\"_ _2f\"></span>il<span class=\"_ _2ba\"> </span>mantenimento<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>di <span class=\"_ _4\"></span>un <span class=\"_ _2d\"></span>ad<span class=\"_ _1\"></span>eguato <span class=\"_ _2d\"></span>li<span class=\"_ _1\"></span>vell<span class=\"ff5\">o <span class=\"_ _2d\"></span>di <span class=\"_ _4\"></span>capitalizzazi<span class=\"_ _1\"></span>one <span class=\"_ _4\"></span>che <span class=\"_ _2d\"></span>permetta <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>garantire <span class=\"_ _4\"></span>l\u2019accesso <span class=\"_ _4\"></span>a <span class=\"_ _2d\"></span>fonti<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>estern<span class=\"_ _1\"></span>e<span class=\"_ _2ba\"> </span></span>di <span class=\"_ _34\"></span>finan<span class=\"_ _1\"></span>ziamento <span class=\"_ _34\"> </span>cercando <span class=\"_ _2a\"></span>di <span class=\"_ _34\"></span>ottimizzare <span class=\"_ _2a\"></span>al <span class=\"_ _34\"> </span>contempo <span class=\"_ _2a\"></span>il <span class=\"_ _34\"> </span>costo <span class=\"_ _34\"> </span>dell\u2019indebitam<span class=\"_ _1\"></span>ento, <span class=\"_ _34\"></span>la <span class=\"_ _2a\"></span>realizzazione <span class=\"_ _34\"></span>di <span class=\"_ _2a\"></span>un<span class=\"_ _2ba\"> </span>soddisfacente <span class=\"_ _4\"></span>ritorno <span class=\"_ _2d\"></span>economico <span class=\"_ _4\"></span>per <span class=\"_ _2d\"></span>gli <span class=\"_ _2d\"></span>azionisti <span class=\"_ _4\"></span>e <span class=\"_ _2d\"></span>che <span class=\"_ _2d\"></span>consenta <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>supportare <span class=\"_ _2d\"></span>adeguatamente <span class=\"_ _2d\"></span>lo <span class=\"_ _4\"></span>sviluppo<span class=\"_ _2ba\"> </span>delle <span class=\"_ _2d\"></span>attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _2d\"></span>del <span class=\"_ _4\"></span>Gruppo. <span class=\"_ _2d\"></span>In <span class=\"_ _4\"></span>tale <span class=\"_ _2d\"></span>contesto <span class=\"_ _4\"></span>il <span class=\"_ _2d\"></span>Gruppo <span class=\"_ _4\"></span>gestisce <span class=\"_ _2d\"></span>le <span class=\"_ _4\"></span>consistenze <span class=\"_ _4\"></span>patrimoniali <span class=\"_ _2d\"></span>e <span class=\"_ _4\"></span>tiene <span class=\"_ _2d\"></span>conto <span class=\"_ _4\"></span>delle<span class=\"_ _2ba\"> </span>condizioni econo<span class=\"_ _1\"></span>miche e dei requisiti d<span class=\"_ _30\"></span>ei <span class=\"_ _4\"></span><span class=\"ff6\">covenant</span> finan<span class=\"_ _1\"></span>ziari. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-661": {
   "value": "Gestione del capitale<span class=\"_ _2ba\"> </span>Gli o<span class=\"_ _4\"></span>biettivi identificati dal <span class=\"_ _4\"></span>Gruppo nell\u2019ambito <span class=\"_ _4\"></span>della gestione del <span class=\"_ _4\"></span>capitale sono <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>creazione di <span class=\"_ _4\"></span>valore <span class=\"_ _4\"></span>per gli<span class=\"_ _2ba\"> </span>stakeholder <span class=\"_ _2d\"></span>e <span class=\"_ _2f\"></span>il <span class=\"_ _2f\"></span>supporto <span class=\"_ _2d\"></span>allo <span class=\"_ _2f\"></span>sviluppo <span class=\"_ _2d\"></span>del <span class=\"_ _2f\"></span>Gruppo <span class=\"_ _2f\"></span>nel <span class=\"_ _2f\"></span>lungo <span class=\"_ _2d\"></span>periodo. <span class=\"_ _2f\"></span>In <span class=\"_ _2f\"></span>particolare, <span class=\"_ _2d\"></span>il <span class=\"_ _2f\"></span>Gruppo <span class=\"_ _2f\"></span>persegue<span class=\"_ _1\"></span> <span class=\"_ _2f\"></span>il<span class=\"_ _2ba\"> </span>mantenimento<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>di <span class=\"_ _4\"></span>un <span class=\"_ _2d\"></span>ad<span class=\"_ _1\"></span>eguato <span class=\"_ _2d\"></span>li<span class=\"_ _1\"></span>vell<span class=\"ff5\">o <span class=\"_ _2d\"></span>di <span class=\"_ _4\"></span>capitalizzazi<span class=\"_ _1\"></span>one <span class=\"_ _4\"></span>che <span class=\"_ _2d\"></span>permetta <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>garantire <span class=\"_ _4\"></span>l\u2019accesso <span class=\"_ _4\"></span>a <span class=\"_ _2d\"></span>fonti<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>estern<span class=\"_ _1\"></span>e<span class=\"_ _2ba\"> </span></span>di <span class=\"_ _34\"></span>finan<span class=\"_ _1\"></span>ziamento <span class=\"_ _34\"> </span>cercando <span class=\"_ _2a\"></span>di <span class=\"_ _34\"></span>ottimizzare <span class=\"_ _2a\"></span>al <span class=\"_ _34\"> </span>contempo <span class=\"_ _2a\"></span>il <span class=\"_ _34\"> </span>costo <span class=\"_ _34\"> </span>dell\u2019indebitam<span class=\"_ _1\"></span>ento, <span class=\"_ _34\"></span>la <span class=\"_ _2a\"></span>realizzazione <span class=\"_ _34\"></span>di <span class=\"_ _2a\"></span>un<span class=\"_ _2ba\"> </span>soddisfacente <span class=\"_ _4\"></span>ritorno <span class=\"_ _2d\"></span>economico <span class=\"_ _4\"></span>per <span class=\"_ _2d\"></span>gli <span class=\"_ _2d\"></span>azionisti <span class=\"_ _4\"></span>e <span class=\"_ _2d\"></span>che <span class=\"_ _2d\"></span>consenta <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>supportare <span class=\"_ _2d\"></span>adeguatamente <span class=\"_ _2d\"></span>lo <span class=\"_ _4\"></span>sviluppo<span class=\"_ _2ba\"> </span>delle <span class=\"_ _2d\"></span>attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _2d\"></span>del <span class=\"_ _4\"></span>Gruppo. <span class=\"_ _2d\"></span>In <span class=\"_ _4\"></span>tale <span class=\"_ _2d\"></span>contesto <span class=\"_ _4\"></span>il <span class=\"_ _2d\"></span>Gruppo <span class=\"_ _4\"></span>gestisce <span class=\"_ _2d\"></span>le <span class=\"_ _4\"></span>consistenze <span class=\"_ _4\"></span>patrimoniali <span class=\"_ _2d\"></span>e <span class=\"_ _4\"></span>tiene <span class=\"_ _2d\"></span>conto <span class=\"_ _4\"></span>delle<span class=\"_ _2ba\"> </span>condizioni econo<span class=\"_ _1\"></span>miche e dei requisiti d<span class=\"_ _30\"></span>ei <span class=\"_ _4\"></span><span class=\"ff6\">covenant</span> finan<span class=\"_ _1\"></span>ziari. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-591": {
   "value": "18.<span class=\"ffb ls0\"> <span class=\"_ _30\"></span><span class=\"ff3\">Fondi rischi e oneri<span class=\"_ _2ba\"> </span></span></span>I <span class=\"_ _30\"></span>fo<span class=\"_ _4\"></span>ndi <span class=\"_ _30\"></span>rischi <span class=\"_ _1\"></span>e oneri <span class=\"_ _30\"></span>ammontano <span class=\"_ _30\"></span>complessivam<span class=\"_ _1\"></span>ente <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>13.<span class=\"ls17\">606</span> migliaia <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>euro, di <span class=\"_ _30\"></span>cui <span class=\"_ _30\"></span>la <span class=\"_ _1\"></span>quota <span class=\"_ _1\"></span>classificata <span class=\"_ _30\"></span>nelle<span class=\"_ _2ba\"> </span>passivit\u00e0 <span class=\"_ _3b\"> </span>correnti <span class=\"_ _73\"> </span>ammonta <span class=\"_ _73\"> </span>a <span class=\"_ _d6\"> </span>12.5<span class=\"ls17\">29</span> <span class=\"_ _73\"> </span><span class=\"ff5\">m<span class=\"_ _4\"></span>igliaia <span class=\"_ _73\"> </span>di <span class=\"_ _3b\"> </span>euro, <span class=\"_ _3b\"> </span>ed <span class=\"_ _3b\"> </span>hanno <span class=\"_ _3b\"> </span>subito <span class=\"_ _73\"> </span>nell\u2019esercizio <span class=\"_ _3b\"> </span>la <span class=\"_ _3b\"> </span>seguente<span class=\"_ _2ba\"> </span></span>movimentazi<span class=\"_ _1\"></span>one:<span class=\"_ _2ba\"> </span>Il <span class=\"_ _2d\"></span><span class=\"fc2 ls0\">fondo <span class=\"_ _4\"></span>rischi <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>il <span class=\"_ _2d\"></span>conten<span class=\"_ _1\"></span>zioso <span class=\"_ _4\"></span>con <span class=\"_ _2d\"></span>il <span class=\"_ _4\"></span>personale <span class=\"_ _4\"></span><span class=\"fc0\">al <span class=\"_ _4\"></span>31 <span class=\"_ _2d\"></span>dicembre<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>2023 <span class=\"_ _2d\"></span>ammonta<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>a <span class=\"_ _2d\"></span>8.645 <span class=\"_ _4\"></span>migliaia <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>euro, <span class=\"_ _2d\"></span>la<span class=\"_ _2ba\"> </span></span></span>cui <span class=\"_ _2a\"></span>quota <span class=\"_ _2f\"></span>a <span class=\"_ _2a\"></span>breve <span class=\"_ _2f\"></span>\u00e8 <span class=\"_ _2a\"></span>pari <span class=\"_ _2f\"></span>a <span class=\"_ _2a\"></span>8.500 <span class=\"_ _2a\"></span>migliaia <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>euro<span class=\"_ _4\"></span><span class=\"ff5\">. <span class=\"_ _2f\"></span>L\u2019accantonamento <span class=\"_ _2f\"></span>dell\u2019esercizio <span class=\"_ _2a\"></span></span>\u00e8 <span class=\"_ _2f\"></span>stato <span class=\"_ _2a\"></span>principalm<span class=\"_ _1\"></span>ente<span class=\"_ _2ba\"> </span>effettuato <span class=\"_ _2d\"></span>al <span class=\"_ _2f\"></span>fine <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>far <span class=\"_ _2f\"></span>fronte <span class=\"_ _2d\"></span>a <span class=\"_ _2f\"></span>richieste <span class=\"_ _2d\"></span>ricevute <span class=\"_ _2d\"></span>dalla <span class=\"_ _2d\"></span>Capogruppo, <span class=\"_ _2d\"></span>pur <span class=\"_ _2d\"></span>in <span class=\"_ _2f\"></span>presenza <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>solidi <span class=\"_ _2d\"></span>argomenti <span class=\"_ _2d\"></span>a<span class=\"_ _2ba\"> </span>supporto <span class=\"_ _29\"> </span>della <span class=\"_ _29\"> </span>posizion<span class=\"_ _30\"></span>e <span class=\"_ _29\"> </span>assunta <span class=\"_ _29\"> </span>da <span class=\"_ _29\"> </span>ENAV <span class=\"_ _29\"> </span>S.p.A. <span class=\"_ _37\"> </span>Le <span class=\"_ _29\"> </span>potenziali <span class=\"_ _29\"> </span>passivit\u00e0 <span class=\"_ _37\"> </span>legate <span class=\"_ _29\"> </span>ad <span class=\"_ _37\"> </span>eventuali <span class=\"_ _29\"> </span>ulteriori<span class=\"_ _2ba\"> </span>contenziosi <span class=\"_ _30\"></span>sono <span class=\"_ _1\"></span>soggette <span class=\"_ _30\"></span>ad <span class=\"_ _30\"></span>elementi di <span class=\"_ _30\"></span>incertezza <span class=\"_ _30\"></span>associati <span class=\"_ _1\"></span>alla <span class=\"_ _30\"></span>complessiva <span class=\"_ _30\"></span>aleatoriet\u00e0 <span class=\"_ _1\"></span>della <span class=\"_ _30\"></span>v<span class=\"_ _4\"></span>icenda. <span class=\"_ _30\"></span>Al 31<span class=\"_ _2ba\"> </span>al <span class=\"_ _4\"></span>31.<span class=\"_ _1\"></span>12.<span class=\"_ _1\"></span>2022<span class=\"_ _1df\"> </span>Incr<span class=\"_ _1\"></span>ementi<span class=\"_ _2ba\"> </span>Assorbimento<span class=\"_ _2ba\"> </span>a con<span class=\"_ _4\"></span>to<span class=\"_ _2ba\"> </span>economico<span class=\"_ _2ba\"> </span>Utilizzi<span class=\"_ _1b5\"> </span>al <span class=\"_ _4\"></span>31.12<span class=\"_ _1\"></span>.20<span class=\"_ _1\"></span>23<span class=\"_ _2ba\"> </span>F.do<span class=\"_ _4\"></span> ri<span class=\"_ _4\"></span>schi<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>l <span class=\"_ _4\"></span>con<span class=\"_ _4\"></span>ten<span class=\"_ _4\"></span>zi<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>so <span class=\"_ _4\"></span>con<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>il<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>pers<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>e<span class=\"_ _121\"> </span><span class=\"ls85\">712<span class=\"_ _fb\"> </span></span>7.970<span class=\"_ _1e0\"> </span>0<span class=\"_ _1bb\"> </span>(37)<span class=\"_ _146\"> </span>8.645<span class=\"_ _2ba\"> </span>F.do<span class=\"_ _4\"></span> ri<span class=\"_ _4\"></span>schi<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>lt<span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span> con<span class=\"_ _4\"></span>ten<span class=\"_ _4\"></span>zi<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>si<span class=\"_ _4\"></span> i<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> es<span class=\"_ _4\"></span>sere<span class=\"_ _99\"> </span><span class=\"ls85\">133<span class=\"_ _fc\"> </span>63<span class=\"_ _8e\"> </span></span>(1<span class=\"_ _1\"></span>07)<span class=\"_ _e9\"> </span>(14)<span class=\"_ _85\"> </span><span class=\"ls85\">75<span class=\"_ _2ba\"> </span></span>Al<span class=\"_ _4\"></span>tri<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>fon<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>schi<span class=\"_ _19f\"> </span><span class=\"ls85\">883<span class=\"_ _7\"> </span></span>0<span class=\"_ _110\"> </span>0<span class=\"_ _d3\"> </span>0<span class=\"_ _7d\"> </span><span class=\"ls85\">883<span class=\"_ _2ba\"> </span></span>Fon<span class=\"_ _4\"></span>do<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>lt<span class=\"_ _4\"></span>ri <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>eri<span class=\"_ _de\"> </span>9.7<span class=\"_ _1\"></span>14<span class=\"_ _7\"> </span>0<span class=\"_ _10c\"> </span>(1.296<span class=\"_ _1\"></span>)<span class=\"_ _db\"> </span>(4.415)<span class=\"_ _146\"> </span>4.003<span class=\"_ _2ba\"> </span>Totale <span class=\"_ _4\"></span>fondi<span class=\"_ _1e1\"> </span>11.<span class=\"_ _1\"></span>442<span class=\"_ _125\"> </span>8.033<span class=\"_ _172\"> </span>(1.<span class=\"_ _30\"></span>403)<span class=\"_ _db\"> </span>(4.<span class=\"_ _1\"></span>466)<span class=\"_ _8e\"> </span>13.60<span class=\"_ _1\"></span>6<span class=\"_ _2ba\"> </span>(m<span class=\"_ _30\"></span>igliai<span class=\"_ _1\"></span>a di<span class=\"_ _1\"></span> euro)<span class=\"_ _2ba\"> </span>dicembre 2023, <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>valore <span class=\"_ _4\"></span>complessivo delle <span class=\"_ _4\"></span>richieste <span class=\"_ _4\"></span>giudiz<span class=\"_ _1\"></span>iali <span class=\"_ _4\"></span>relativo <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>contenziosi <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>essere il <span class=\"_ _4\"></span>cui <span class=\"_ _4\"></span>rischio <span class=\"_ _4\"></span>di<span class=\"_ _2ba\"> </span>soccombenza \u00e8 stat<span class=\"_ _1\"></span>o valutato dai legal<span class=\"_ _1\"></span>i del Gruppo <span class=\"ff6\">possibile,</span> \u00e8<span class=\"_ _1\"></span> pari a <span class=\"ls4\">0,</span>8 mili<span class=\"_ _1\"></span>oni di euro.<span class=\"ls9\">  </span>Il <span class=\"fc2 ls0\">fondo rischi <span class=\"_ _1\"></span>per altri c<span class=\"_ _1\"></span>ontenziosi in<span class=\"_ _1\"></span> essere<span class=\"fc0\">, la <span class=\"_ _1\"></span>cui quota <span class=\"_ _1\"></span>a breve \u00e8 <span class=\"_ _1\"></span>pari a <span class=\"_ _1\"></span><span class=\"ls17\">26<span class=\"ls0\"> migliaia di <span class=\"_ _30\"></span>euro, ha registrato un<span class=\"_ _2ba\"> </span></span></span></span></span>de<span class=\"ls0\">cremento netto <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span><span class=\"ls17\">58</span> <span class=\"_ _4\"></span>migliaia di <span class=\"_ _4\"></span>euro <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>la chiusura di <span class=\"_ _4\"></span>alcuni <span class=\"_ _4\"></span>contenziosi verso <span class=\"_ _4\"></span>fornitori<span class=\"ls10\">. <span class=\"_ _4\"></span></span>Al 31 <span class=\"_ _4\"></span>dicembre<span class=\"_ _2ba\"> </span></span>20<span class=\"ls0\">23, la <span class=\"_ _4\"></span>stima <span class=\"_ _4\"></span>degli oneri <span class=\"_ _4\"></span>connessi <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>contenziosi in <span class=\"_ _4\"></span>essere, <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>cui <span class=\"_ _4\"></span>rischio <span class=\"_ _4\"></span>di soccombenza \u00e8 <span class=\"_ _4\"></span>stato <span class=\"_ _4\"></span>valutato dai<span class=\"_ _2ba\"> </span></span>legali del Gruppo co<span class=\"_ _1\"></span>me <span class=\"ff6\">possibile,</span> \u00e8 pari<span class=\"_ _1\"></span> a <span class=\"ls17\">0,</span>1 milioni di euro.<span class=\"ls9\">  </span>Il <span class=\"_ _2d\"></span><span class=\"fc2 ls0\">fondo <span class=\"_ _2f\"></span>altri <span class=\"_ _2d\"></span>oneri<span class=\"fc0\">, <span class=\"_ _2d\"></span><span class=\"ff5\">interament<span class=\"_ _1\"></span>e <span class=\"_ _2d\"></span>classificato <span class=\"_ _2d\"></span>nell\u2019ambito <span class=\"_ _2d\"></span>delle <span class=\"_ _2d\"></span>passivit\u00e0 <span class=\"_ _4\"></span>co<span class=\"_ _4\"></span>rrent<span class=\"_ _1\"></span>i, <span class=\"_ _2f\"></span><span class=\"ff3\">riguarda <span class=\"_ _2d\"></span>gli <span class=\"_ _2d\"></span>oneri <span class=\"_ _2d\"></span>connessi<span class=\"_ _2ba\"> </span></span></span></span></span>alla <span class=\"_ _2f\"></span>m<span class=\"_ _4\"></span>isura <span class=\"_ _2f\"></span>di <span class=\"_ _2a\"></span>accompagna<span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>ento <span class=\"_ _2f\"></span>alla <span class=\"_ _2a\"></span>pensione <span class=\"_ _2f\"></span>disciplinata <span class=\"_ _2f\"></span>dall\u2019art. <span class=\"_ _2f\"></span>4 <span class=\"_ _2a\"></span>commi <span class=\"_ _2f\"></span>1<span class=\"_ _4\"></span><span class=\"ff3\">-7 <span class=\"_ _2a\"></span>ter <span class=\"_ _2f\"></span>della <span class=\"_ _2f\"></span>L<span class=\"_ _4\"></span>egge <span class=\"_ _2f\"></span>92/2012<span class=\"_ _2ba\"> </span></span>denominata <span class=\"_ _30\"></span>\u201c<span class=\"ff6\">Isopensione<span class=\"ff9 ls62\">\u201d <span class=\"_ _30\"></span><span class=\"ff3 ls0\">che <span class=\"_ _1\"></span>ha <span class=\"_ _30\"></span>visto nel <span class=\"_ _30\"></span>corso <span class=\"_ _1\"></span>del <span class=\"_ _30\"></span>2023 <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>proroga <span class=\"_ _30\"></span><span class=\"ff5\">al 30 <span class=\"_ _30\"></span>novembre <span class=\"_ _30\"></span>2024 dell\u2019a<span class=\"_ _30\"></span>ccordo a <span class=\"_ _30\"></span>suo<span class=\"_ _2ba\"> </span></span></span></span></span>tempo sottoscritto, <span class=\"_ _4\"></span>fermo restando <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>altre <span class=\"_ _4\"></span>condizioni, <span class=\"_ _4\"></span>ed <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"></span>stato <span class=\"_ _4\"></span>interessato principalmente <span class=\"_ _4\"></span>dalle <span class=\"_ _4\"></span>seguenti<span class=\"_ _2ba\"> </span>variazioni: <span class=\"_ _4\"></span>i) <span class=\"_ _4\"></span>riclassifica di <span class=\"_ _4\"></span>3.<span class=\"ls4\">166</span> <span class=\"ff5\">migliaia <span class=\"_ _4\"></span>di euro <span class=\"_ _4\"></span>nell\u2019ambito dei <span class=\"_ _4\"></span>debiti <span class=\"_ _4\"></span>previdenziali per <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>quota <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span></span>\u00e8 <span class=\"_ _2d\"></span>stata<span class=\"_ _2ba\"> </span>erogata <span class=\"_ _4\"></span>all\u2019INPS <span class=\"ff3\">nei <span class=\"_ _4\"></span>primi <span class=\"_ _4\"></span>mesi <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>2024 e <span class=\"_ _2d\"></span>riferita a <span class=\"_ _2d\"></span>du<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>figure <span class=\"_ _4\"></span>dirigenziali il <span class=\"_ _2d\"></span>cui rapporto <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>lavoro <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"></span>cessato<span class=\"_ _2ba\"> </span></span>nel <span class=\"_ _34\"></span>mese<span class=\"_ _1\"></span> <span class=\"_ _34\"> </span>di <span class=\"_ _2a\"></span>novembre <span class=\"_ _2a\"></span>2<span class=\"_ _4\"></span>023; <span class=\"_ _2a\"></span>ii) <span class=\"_ _34\"> </span>rilascio <span class=\"_ _2a\"></span><span class=\"ff5\">a <span class=\"_ _34\"> </span>conto <span class=\"_ _2a\"></span>economico <span class=\"_ _2a\"></span>nell\u2019ambito <span class=\"_ _34\"></span>del <span class=\"_ _2a\"></span>costo <span class=\"_ _2a\"></span>del <span class=\"_ _34\"> </span>persona</span>le <span class=\"_ _34\"></span>di<span class=\"_ _30\"></span> <span class=\"_ _34\"> </span>1.<span class=\"ls17\">296<span class=\"_ _2ba\"> </span></span>migliaia <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>euro <span class=\"_ _2a\"></span>a <span class=\"_ _2f\"></span>seguito <span class=\"_ _2d\"></span>della <span class=\"_ _2a\"></span>rideterminazi<span class=\"_ _30\"></span>one <span class=\"_ _2a\"></span>delle <span class=\"_ _2f\"></span>finestre <span class=\"_ _2f\"></span>di <span class=\"_ _2a\"></span>uscita <span class=\"_ _2f\"></span>legate <span class=\"_ _2d\"></span>alla <span class=\"_ _2a\"></span>proroga <span class=\"_ _2f\"></span>del <span class=\"_ _2f\"></span>verbale <span class=\"_ _2f\"></span>di<span class=\"_ _2ba\"> </span>accordo.     <span class=\"ls9\">  </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-639": {
   "value": "18.<span class=\"ffb ls0\"> <span class=\"_ _30\"></span><span class=\"ff3\">Fondi rischi e oneri<span class=\"_ _2ba\"> </span></span></span>I <span class=\"_ _30\"></span>fo<span class=\"_ _4\"></span>ndi <span class=\"_ _30\"></span>rischi <span class=\"_ _1\"></span>e oneri <span class=\"_ _30\"></span>ammontano <span class=\"_ _30\"></span>complessivam<span class=\"_ _1\"></span>ente <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>13.<span class=\"ls17\">606</span> migliaia <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>euro, di <span class=\"_ _30\"></span>cui <span class=\"_ _30\"></span>la <span class=\"_ _1\"></span>quota <span class=\"_ _1\"></span>classificata <span class=\"_ _30\"></span>nelle<span class=\"_ _2ba\"> </span>passivit\u00e0 <span class=\"_ _3b\"> </span>correnti <span class=\"_ _73\"> </span>ammonta <span class=\"_ _73\"> </span>a <span class=\"_ _d6\"> </span>12.5<span class=\"ls17\">29</span> <span class=\"_ _73\"> </span><span class=\"ff5\">m<span class=\"_ _4\"></span>igliaia <span class=\"_ _73\"> </span>di <span class=\"_ _3b\"> </span>euro, <span class=\"_ _3b\"> </span>ed <span class=\"_ _3b\"> </span>hanno <span class=\"_ _3b\"> </span>subito <span class=\"_ _73\"> </span>nell\u2019esercizio <span class=\"_ _3b\"> </span>la <span class=\"_ _3b\"> </span>seguente<span class=\"_ _2ba\"> </span></span>movimentazi<span class=\"_ _1\"></span>one:<span class=\"_ _2ba\"> </span>Il <span class=\"_ _2d\"></span><span class=\"fc2 ls0\">fondo <span class=\"_ _4\"></span>rischi <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>il <span class=\"_ _2d\"></span>conten<span class=\"_ _1\"></span>zioso <span class=\"_ _4\"></span>con <span class=\"_ _2d\"></span>il <span class=\"_ _4\"></span>personale <span class=\"_ _4\"></span><span class=\"fc0\">al <span class=\"_ _4\"></span>31 <span class=\"_ _2d\"></span>dicembre<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>2023 <span class=\"_ _2d\"></span>ammonta<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>a <span class=\"_ _2d\"></span>8.645 <span class=\"_ _4\"></span>migliaia <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>euro, <span class=\"_ _2d\"></span>la<span class=\"_ _2ba\"> </span></span></span>cui <span class=\"_ _2a\"></span>quota <span class=\"_ _2f\"></span>a <span class=\"_ _2a\"></span>breve <span class=\"_ _2f\"></span>\u00e8 <span class=\"_ _2a\"></span>pari <span class=\"_ _2f\"></span>a <span class=\"_ _2a\"></span>8.500 <span class=\"_ _2a\"></span>migliaia <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>euro<span class=\"_ _4\"></span><span class=\"ff5\">. <span class=\"_ _2f\"></span>L\u2019accantonamento <span class=\"_ _2f\"></span>dell\u2019esercizio <span class=\"_ _2a\"></span></span>\u00e8 <span class=\"_ _2f\"></span>stato <span class=\"_ _2a\"></span>principalm<span class=\"_ _1\"></span>ente<span class=\"_ _2ba\"> </span>effettuato <span class=\"_ _2d\"></span>al <span class=\"_ _2f\"></span>fine <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>far <span class=\"_ _2f\"></span>fronte <span class=\"_ _2d\"></span>a <span class=\"_ _2f\"></span>richieste <span class=\"_ _2d\"></span>ricevute <span class=\"_ _2d\"></span>dalla <span class=\"_ _2d\"></span>Capogruppo, <span class=\"_ _2d\"></span>pur <span class=\"_ _2d\"></span>in <span class=\"_ _2f\"></span>presenza <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>solidi <span class=\"_ _2d\"></span>argomenti <span class=\"_ _2d\"></span>a<span class=\"_ _2ba\"> </span>supporto <span class=\"_ _29\"> </span>della <span class=\"_ _29\"> </span>posizion<span class=\"_ _30\"></span>e <span class=\"_ _29\"> </span>assunta <span class=\"_ _29\"> </span>da <span class=\"_ _29\"> </span>ENAV <span class=\"_ _29\"> </span>S.p.A. <span class=\"_ _37\"> </span>Le <span class=\"_ _29\"> </span>potenziali <span class=\"_ _29\"> </span>passivit\u00e0 <span class=\"_ _37\"> </span>legate <span class=\"_ _29\"> </span>ad <span class=\"_ _37\"> </span>eventuali <span class=\"_ _29\"> </span>ulteriori<span class=\"_ _2ba\"> </span>contenziosi <span class=\"_ _30\"></span>sono <span class=\"_ _1\"></span>soggette <span class=\"_ _30\"></span>ad <span class=\"_ _30\"></span>elementi di <span class=\"_ _30\"></span>incertezza <span class=\"_ _30\"></span>associati <span class=\"_ _1\"></span>alla <span class=\"_ _30\"></span>complessiva <span class=\"_ _30\"></span>aleatoriet\u00e0 <span class=\"_ _1\"></span>della <span class=\"_ _30\"></span>v<span class=\"_ _4\"></span>icenda. <span class=\"_ _30\"></span>Al 31<span class=\"_ _2ba\"> </span>al <span class=\"_ _4\"></span>31.<span class=\"_ _1\"></span>12.<span class=\"_ _1\"></span>2022<span class=\"_ _1df\"> </span>Incr<span class=\"_ _1\"></span>ementi<span class=\"_ _2ba\"> </span>Assorbimento<span class=\"_ _2ba\"> </span>a con<span class=\"_ _4\"></span>to<span class=\"_ _2ba\"> </span>economico<span class=\"_ _2ba\"> </span>Utilizzi<span class=\"_ _1b5\"> </span>al <span class=\"_ _4\"></span>31.12<span class=\"_ _1\"></span>.20<span class=\"_ _1\"></span>23<span class=\"_ _2ba\"> </span>F.do<span class=\"_ _4\"></span> ri<span class=\"_ _4\"></span>schi<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>l <span class=\"_ _4\"></span>con<span class=\"_ _4\"></span>ten<span class=\"_ _4\"></span>zi<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>so <span class=\"_ _4\"></span>con<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>il<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>pers<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>e<span class=\"_ _121\"> </span><span class=\"ls85\">712<span class=\"_ _fb\"> </span></span>7.970<span class=\"_ _1e0\"> </span>0<span class=\"_ _1bb\"> </span>(37)<span class=\"_ _146\"> </span>8.645<span class=\"_ _2ba\"> </span>F.do<span class=\"_ _4\"></span> ri<span class=\"_ _4\"></span>schi<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>lt<span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span> con<span class=\"_ _4\"></span>ten<span class=\"_ _4\"></span>zi<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>si<span class=\"_ _4\"></span> i<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> es<span class=\"_ _4\"></span>sere<span class=\"_ _99\"> </span><span class=\"ls85\">133<span class=\"_ _fc\"> </span>63<span class=\"_ _8e\"> </span></span>(1<span class=\"_ _1\"></span>07)<span class=\"_ _e9\"> </span>(14)<span class=\"_ _85\"> </span><span class=\"ls85\">75<span class=\"_ _2ba\"> </span></span>Al<span class=\"_ _4\"></span>tri<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>fon<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>schi<span class=\"_ _19f\"> </span><span class=\"ls85\">883<span class=\"_ _7\"> </span></span>0<span class=\"_ _110\"> </span>0<span class=\"_ _d3\"> </span>0<span class=\"_ _7d\"> </span><span class=\"ls85\">883<span class=\"_ _2ba\"> </span></span>Fon<span class=\"_ _4\"></span>do<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>lt<span class=\"_ _4\"></span>ri <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>eri<span class=\"_ _de\"> </span>9.7<span class=\"_ _1\"></span>14<span class=\"_ _7\"> </span>0<span class=\"_ _10c\"> </span>(1.296<span class=\"_ _1\"></span>)<span class=\"_ _db\"> </span>(4.415)<span class=\"_ _146\"> </span>4.003<span class=\"_ _2ba\"> </span>Totale <span class=\"_ _4\"></span>fondi<span class=\"_ _1e1\"> </span>11.<span class=\"_ _1\"></span>442<span class=\"_ _125\"> </span>8.033<span class=\"_ _172\"> </span>(1.<span class=\"_ _30\"></span>403)<span class=\"_ _db\"> </span>(4.<span class=\"_ _1\"></span>466)<span class=\"_ _8e\"> </span>13.60<span class=\"_ _1\"></span>6<span class=\"_ _2ba\"> </span>(m<span class=\"_ _30\"></span>igliai<span class=\"_ _1\"></span>a di<span class=\"_ _1\"></span> euro)<span class=\"_ _2ba\"> </span>dicembre 2023, <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>valore <span class=\"_ _4\"></span>complessivo delle <span class=\"_ _4\"></span>richieste <span class=\"_ _4\"></span>giudiz<span class=\"_ _1\"></span>iali <span class=\"_ _4\"></span>relativo <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>contenziosi <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>essere il <span class=\"_ _4\"></span>cui <span class=\"_ _4\"></span>rischio <span class=\"_ _4\"></span>di<span class=\"_ _2ba\"> </span>soccombenza \u00e8 stat<span class=\"_ _1\"></span>o valutato dai legal<span class=\"_ _1\"></span>i del Gruppo <span class=\"ff6\">possibile,</span> \u00e8<span class=\"_ _1\"></span> pari a <span class=\"ls4\">0,</span>8 mili<span class=\"_ _1\"></span>oni di euro.<span class=\"ls9\">  </span>Il <span class=\"fc2 ls0\">fondo rischi <span class=\"_ _1\"></span>per altri c<span class=\"_ _1\"></span>ontenziosi in<span class=\"_ _1\"></span> essere<span class=\"fc0\">, la <span class=\"_ _1\"></span>cui quota <span class=\"_ _1\"></span>a breve \u00e8 <span class=\"_ _1\"></span>pari a <span class=\"_ _1\"></span><span class=\"ls17\">26<span class=\"ls0\"> migliaia di <span class=\"_ _30\"></span>euro, ha registrato un<span class=\"_ _2ba\"> </span></span></span></span></span>de<span class=\"ls0\">cremento netto <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span><span class=\"ls17\">58</span> <span class=\"_ _4\"></span>migliaia di <span class=\"_ _4\"></span>euro <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>la chiusura di <span class=\"_ _4\"></span>alcuni <span class=\"_ _4\"></span>contenziosi verso <span class=\"_ _4\"></span>fornitori<span class=\"ls10\">. <span class=\"_ _4\"></span></span>Al 31 <span class=\"_ _4\"></span>dicembre<span class=\"_ _2ba\"> </span></span>20<span class=\"ls0\">23, la <span class=\"_ _4\"></span>stima <span class=\"_ _4\"></span>degli oneri <span class=\"_ _4\"></span>connessi <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>contenziosi in <span class=\"_ _4\"></span>essere, <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>cui <span class=\"_ _4\"></span>rischio <span class=\"_ _4\"></span>di soccombenza \u00e8 <span class=\"_ _4\"></span>stato <span class=\"_ _4\"></span>valutato dai<span class=\"_ _2ba\"> </span></span>legali del Gruppo co<span class=\"_ _1\"></span>me <span class=\"ff6\">possibile,</span> \u00e8 pari<span class=\"_ _1\"></span> a <span class=\"ls17\">0,</span>1 milioni di euro.<span class=\"ls9\">  </span>Il <span class=\"_ _2d\"></span><span class=\"fc2 ls0\">fondo <span class=\"_ _2f\"></span>altri <span class=\"_ _2d\"></span>oneri<span class=\"fc0\">, <span class=\"_ _2d\"></span><span class=\"ff5\">interament<span class=\"_ _1\"></span>e <span class=\"_ _2d\"></span>classificato <span class=\"_ _2d\"></span>nell\u2019ambito <span class=\"_ _2d\"></span>delle <span class=\"_ _2d\"></span>passivit\u00e0 <span class=\"_ _4\"></span>co<span class=\"_ _4\"></span>rrent<span class=\"_ _1\"></span>i, <span class=\"_ _2f\"></span><span class=\"ff3\">riguarda <span class=\"_ _2d\"></span>gli <span class=\"_ _2d\"></span>oneri <span class=\"_ _2d\"></span>connessi<span class=\"_ _2ba\"> </span></span></span></span></span>alla <span class=\"_ _2f\"></span>m<span class=\"_ _4\"></span>isura <span class=\"_ _2f\"></span>di <span class=\"_ _2a\"></span>accompagna<span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>ento <span class=\"_ _2f\"></span>alla <span class=\"_ _2a\"></span>pensione <span class=\"_ _2f\"></span>disciplinata <span class=\"_ _2f\"></span>dall\u2019art. <span class=\"_ _2f\"></span>4 <span class=\"_ _2a\"></span>commi <span class=\"_ _2f\"></span>1<span class=\"_ _4\"></span><span class=\"ff3\">-7 <span class=\"_ _2a\"></span>ter <span class=\"_ _2f\"></span>della <span class=\"_ _2f\"></span>L<span class=\"_ _4\"></span>egge <span class=\"_ _2f\"></span>92/2012<span class=\"_ _2ba\"> </span></span>denominata <span class=\"_ _30\"></span>\u201c<span class=\"ff6\">Isopensione<span class=\"ff9 ls62\">\u201d <span class=\"_ _30\"></span><span class=\"ff3 ls0\">che <span class=\"_ _1\"></span>ha <span class=\"_ _30\"></span>visto nel <span class=\"_ _30\"></span>corso <span class=\"_ _1\"></span>del <span class=\"_ _30\"></span>2023 <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>proroga <span class=\"_ _30\"></span><span class=\"ff5\">al 30 <span class=\"_ _30\"></span>novembre <span class=\"_ _30\"></span>2024 dell\u2019a<span class=\"_ _30\"></span>ccordo a <span class=\"_ _30\"></span>suo<span class=\"_ _2ba\"> </span></span></span></span></span>tempo sottoscritto, <span class=\"_ _4\"></span>fermo restando <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>altre <span class=\"_ _4\"></span>condizioni, <span class=\"_ _4\"></span>ed <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"></span>stato <span class=\"_ _4\"></span>interessato principalmente <span class=\"_ _4\"></span>dalle <span class=\"_ _4\"></span>seguenti<span class=\"_ _2ba\"> </span>variazioni: <span class=\"_ _4\"></span>i) <span class=\"_ _4\"></span>riclassifica di <span class=\"_ _4\"></span>3.<span class=\"ls4\">166</span> <span class=\"ff5\">migliaia <span class=\"_ _4\"></span>di euro <span class=\"_ _4\"></span>nell\u2019ambito dei <span class=\"_ _4\"></span>debiti <span class=\"_ _4\"></span>previdenziali per <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>quota <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span></span>\u00e8 <span class=\"_ _2d\"></span>stata<span class=\"_ _2ba\"> </span>erogata <span class=\"_ _4\"></span>all\u2019INPS <span class=\"ff3\">nei <span class=\"_ _4\"></span>primi <span class=\"_ _4\"></span>mesi <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>2024 e <span class=\"_ _2d\"></span>riferita a <span class=\"_ _2d\"></span>du<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>figure <span class=\"_ _4\"></span>dirigenziali il <span class=\"_ _2d\"></span>cui rapporto <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>lavoro <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"></span>cessato<span class=\"_ _2ba\"> </span></span>nel <span class=\"_ _34\"></span>mese<span class=\"_ _1\"></span> <span class=\"_ _34\"> </span>di <span class=\"_ _2a\"></span>novembre <span class=\"_ _2a\"></span>2<span class=\"_ _4\"></span>023; <span class=\"_ _2a\"></span>ii) <span class=\"_ _34\"> </span>rilascio <span class=\"_ _2a\"></span><span class=\"ff5\">a <span class=\"_ _34\"> </span>conto <span class=\"_ _2a\"></span>economico <span class=\"_ _2a\"></span>nell\u2019ambito <span class=\"_ _34\"></span>del <span class=\"_ _2a\"></span>costo <span class=\"_ _2a\"></span>del <span class=\"_ _34\"> </span>persona</span>le <span class=\"_ _34\"></span>di<span class=\"_ _30\"></span> <span class=\"_ _34\"> </span>1.<span class=\"ls17\">296<span class=\"_ _2ba\"> </span></span>migliaia <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>euro <span class=\"_ _2a\"></span>a <span class=\"_ _2f\"></span>seguito <span class=\"_ _2d\"></span>della <span class=\"_ _2a\"></span>rideterminazi<span class=\"_ _30\"></span>one <span class=\"_ _2a\"></span>delle <span class=\"_ _2f\"></span>finestre <span class=\"_ _2f\"></span>di <span class=\"_ _2a\"></span>uscita <span class=\"_ _2f\"></span>legate <span class=\"_ _2d\"></span>alla <span class=\"_ _2a\"></span>proroga <span class=\"_ _2f\"></span>del <span class=\"_ _2f\"></span>verbale <span class=\"_ _2f\"></span>di<span class=\"_ _2ba\"> </span>accordo.     <span class=\"ls9\">  </span>20.<span class=\"ffb ls0\"> <span class=\"_ _30\"></span><span class=\"ff3\">Passivit\u00e0 finanziarie correnti e non correnti </span></span>Le <span class=\"_ _29\"> </span>passivit\u00e0 <span class=\"_ _29\"> </span>finanziarie <span class=\"_ _29\"> </span>correnti <span class=\"_ _29\"> </span>e <span class=\"_ _29\"> </span>non <span class=\"_ _29\"> </span>correnti <span class=\"_ _29\"> </span>accolgono: <span class=\"_ _3f\"> </span>i) <span class=\"_ _29\"> </span><span class=\"lsa\">i <span class=\"_ _3f\"> </span></span>debiti <span class=\"_ _29\"> </span>verso <span class=\"_ _29\"> </span>gli <span class=\"_ _29\"> </span>istituti <span class=\"_ _29\"> </span>di <span class=\"_ _29\"> </span>credito <span class=\"_ _29\"> </span>per<span class=\"_ _2ba\"> </span>finanziamenti <span class=\"_ _30\"></span>a <span class=\"_ _30\"></span>medio <span class=\"_ _30\"></span><span class=\"ff5\">\u2013<span class=\"ff3\"> <span class=\"_ _30\"></span>lungo <span class=\"_ _30\"></span>termine <span class=\"_ _30\"></span>con <span class=\"_ _30\"></span>esposizione <span class=\"_ _30\"></span>della <span class=\"_ _30\"></span>quota <span class=\"_ _30\"></span>a <span class=\"_ _30\"></span>breve <span class=\"_ _30\"></span>tra <span class=\"_ _1\"></span>le <span class=\"_ _30\"></span>passivit\u00e0 <span class=\"_ _30\"></span>finanziarie<span class=\"_ _1\"></span> <span class=\"_ _30\"></span>correnti<span class=\"_ _2ba\"> </span></span></span>comprensiva <span class=\"_ _2a\"></span>degli <span class=\"_ _2a\"></span>interessi <span class=\"_ _2a\"></span>passivi <span class=\"_ _2a\"></span>rilevati <span class=\"_ _2a\"></span>per <span class=\"_ _2a\"></span>competenza<span class=\"ls11\">; <span class=\"_ _2a\"></span></span>ii) <span class=\"_ _34\"> </span>le <span class=\"_ _2a\"></span>passivit\u00e0 <span class=\"_ _2a\"></span>finanz<span class=\"_ _1\"></span>iarie <span class=\"_ _2a\"></span>per <span class=\"_ _34\"></span>leasing<span class=\"_ _1\"></span> <span class=\"_ _2a\"></span>emerse<span class=\"_ _2ba\"> </span>dall\u2019applicazione del nu<span class=\"_ _30\"></span>ovo principio contabile interna<span class=\"_ _30\"></span>zionale IFRS 16. Si <span class=\"_ _2d\"></span>riportano <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>seguito <span class=\"_ _2d\"></span>i <span class=\"_ _2d\"></span>valori <span class=\"_ _2d\"></span>al <span class=\"_ _4\"></span>31 <span class=\"_ _2f\"></span>dicembre<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>20<span class=\"_ _4\"></span>23 <span class=\"_ _2d\"></span>posti <span class=\"_ _2d\"></span>a <span class=\"_ _2d\"></span>confronto <span class=\"_ _2d\"></span>con <span class=\"_ _2d\"></span>il <span class=\"_ _2d\"></span>31 <span class=\"_ _2d\"></span>dicembre <span class=\"_ _2d\"></span>2022 <span class=\"_ _2d\"></span>e <span class=\"_ _2d\"></span>le <span class=\"_ _2d\"></span>relative<span class=\"_ _2ba\"> </span>variazioni:<span class=\"_ _2ba\"> </span>quota<span class=\"_ _2ba\"> </span>corre<span class=\"_ _1\"></span>nte<span class=\"_ _2ba\"> </span>quota <span class=\"_ _4\"></span>no<span class=\"_ _4\"></span>n<span class=\"_ _2ba\"> </span>corre<span class=\"_ _1\"></span>nteTotale<span class=\"_ _2ba\"> </span>quota<span class=\"_ _2ba\"> </span>corre<span class=\"_ _1\"></span>nte<span class=\"_ _2ba\"> </span>quota <span class=\"_ _4\"></span>no<span class=\"_ _4\"></span>n<span class=\"_ _2ba\"> </span>corre<span class=\"_ _1\"></span>nteTotale<span class=\"_ _2ba\"> </span>quota<span class=\"_ _2ba\"> </span>corre<span class=\"_ _1\"></span>nte<span class=\"_ _2ba\"> </span>quota <span class=\"_ _4\"></span>no<span class=\"_ _4\"></span>n<span class=\"_ _2ba\"> </span>corre<span class=\"_ _1\"></span>nteTotale<span class=\"_ _2ba\"> </span>Fina<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>zia<span class=\"_ _4\"></span>ment<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>cari<span class=\"_ _113\"> </span>19.659<span class=\"_ _1e6\"></span><span class=\"ls89\">    <span class=\"ls0\"> <span class=\"_ _f\"> </span>503.4<span class=\"_ _1\"></span>92<span class=\"_ _1e6\"></span><span class=\"ls89\">  <span class=\"ls0\"> <span class=\"_ _c\"> </span>523.1<span class=\"_ _1\"></span>51<span class=\"_ _1e6\"></span><span class=\"ls89\">  <span class=\"ls0\"> <span class=\"_ _c\"> </span>431.6<span class=\"_ _1\"></span>51<span class=\"_ _1e6\"></span><span class=\"ls89\">  <span class=\"ls0\"> <span class=\"_ _16\"> </span>165.094<span class=\"_ _1e6\"></span><span class=\"ls89\">  <span class=\"ls0\"> <span class=\"_ _16\"> </span>596.745<span class=\"_ _1e6\"></span><span class=\"ls89\">  <span class=\"ls0\"> <span class=\"_ _1b\"> </span>(411<span class=\"_ _1\"></span>.992)<span class=\"_ _1df\"> </span>3<span class=\"_ _1\"></span>38.39<span class=\"_ _1\"></span>8<span class=\"_ _40\"> </span>(73<span class=\"_ _1\"></span>.594)<span class=\"_ _2ba\"> </span></span></span></span></span></span></span></span></span></span></span></span></span>Debit<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>fin<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>zi<span class=\"_ _4\"></span>ari<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>lea<span class=\"_ _4\"></span>se <span class=\"_ _4\"></span>ex <span class=\"_ _4\"></span>IFRS 16<span class=\"_ _11e\"> </span>2.<span class=\"_ _1\"></span>549<span class=\"_ _1e6\"></span><span class=\"ls89\">      <span class=\"ls0\"> <span class=\"_ _c\"> </span>2.38<span class=\"_ _1\"></span>4<span class=\"_ _1e6\"></span><span class=\"ls89\">      <span class=\"ls0\"> <span class=\"_ _c\"> </span>4.933<span class=\"_ _1e6\"></span><span class=\"ls89\">      <span class=\"ls0\"> <span class=\"_ _16\"> </span>2.009<span class=\"_ _1e6\"></span><span class=\"ls89\">      <span class=\"ls0\"> <span class=\"_ _c\"> </span>2.570<span class=\"_ _1e6\"></span><span class=\"ls89\">      <span class=\"ls0\"> <span class=\"_ _16\"> </span>4.579<span class=\"_ _1e6\"></span><span class=\"ls89\">      <span class=\"ls0\"> <span class=\"_ _d2\"> </span><span class=\"ls8a\">540<span class=\"_ _194\"> </span></span>(186)<span class=\"_ _41\"> </span><span class=\"ls8a\">354<span class=\"_ _2ba\"> </span></span></span></span></span></span></span></span></span></span></span></span></span></span>Totale <span class=\"_ _1e7\"> </span>22.<span class=\"_ _1\"></span>208<span class=\"_ _1e6\"></span><span class=\"ls89\">    <span class=\"ls0\"> <span class=\"_ _f\"> </span>505.<span class=\"_ _30\"></span>876<span class=\"_ _1e6\"></span><span class=\"ls89\">  <span class=\"ls0\"> <span class=\"_ _c\"> </span>528.0<span class=\"_ _1\"></span>84<span class=\"_ _1e6\"></span><span class=\"ls89\">  <span class=\"ls0\"> <span class=\"_ _c\"> </span>433.<span class=\"_ _30\"></span>660<span class=\"_ _1e6\"></span><span class=\"ls89\">  <span class=\"ls0\"> <span class=\"_ _c\"> </span>167.6<span class=\"_ _1\"></span>64<span class=\"_ _1e6\"></span><span class=\"ls89\">  <span class=\"ls0\"> <span class=\"_ _c\"> </span>601.<span class=\"_ _30\"></span>324<span class=\"_ _1e6\"></span><span class=\"ls89\">  <span class=\"ls0\"> <span class=\"_ _1b\"> </span>(411.4<span class=\"_ _1\"></span>52)<span class=\"_ _1df\"> </span>3<span class=\"_ _1\"></span>38.<span class=\"_ _1\"></span>212<span class=\"_ _40\"> </span>(<span class=\"_ _1\"></span>73.<span class=\"_ _1\"></span>240)<span class=\"_ _2ba\"> </span></span></span></span></span></span></span></span></span></span></span></span></span>(m<span class=\"_ _30\"></span>igliai<span class=\"_ _1\"></span>a d<span class=\"_ _1\"></span>i euro)<span class=\"_ _2ba\"> </span>al 31.12.<span class=\"_ _30\"></span>2022<span class=\"_ _2ba\"> </span>Variazioni<span class=\"_ _2ba\"> </span>al 31.12.<span class=\"_ _30\"></span>2023<span class=\"_ _2ba\"> </span><div class=\"c w8 h0 gs3a\"><div class=\"t m0 x1 h8 y118 ff3 fs4 fc0 sc0 ls0 ws0\">I fin<span class=\"_ _1\"></span>anziamenti <span class=\"_ _1\"></span>bancari <span class=\"_ _30\"></span>al 31 <span class=\"_ _30\"></span>dicembre <span class=\"ls17\">20</span>23 <span class=\"_ _30\"></span>hanno reg<span class=\"_ _30\"></span>istrato un <span class=\"_ _1\"></span><span class=\"ls8\">de<span class=\"ls0\">cremento <span class=\"_ _30\"></span>netto di <span class=\"_ _30\"></span><span class=\"ls4\">73<span class=\"ls0\">.</span>59<span class=\"ls0\">4 <span class=\"_ _30\"></span>migliaia di <span class=\"_ _30\"></span>euro<span class=\"_ _2ba\"> </span></span></span></span></span><span class=\"ls8\"><span class=\"ls0\"><span class=\"ls4\"><span class=\"ls0\"> </span></span></span></span></div><div class=\"t m0 x1 h8 y119 ff5 fs4 fc0 sc0 ls0 ws0\">come <span class=\"_ _4\"></span>effetto <span class=\"_ _4\"></span>combinato <span class=\"_ _4\"></span>dell\u2019accensione <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>nu<span class=\"_ _1\"></span>ovi <span class=\"_ _4\"></span>finanziamenti <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>il <span class=\"_ _2d\"></span>rimborso<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>delle <span class=\"_ _4\"></span>rate <span class=\"_ _4\"></span>dei <span class=\"_ _4\"></span>finanziamenti <span class=\"_ _4\"></span>in<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y11a ff5 fs4 fc0 sc0 ls0 ws0\">essere <span class=\"_ _2f\"></span>che <span class=\"_ _2a\"></span>recepiscono <span class=\"_ _2f\"></span>gli <span class=\"_ _2a\"></span>effetti <span class=\"_ _2a\"></span>del <span class=\"_ _2f\"></span>costo <span class=\"_ _2a\"></span>ammortizz<span class=\"_ _1\"></span>ato. <span class=\"_ _2a\"></span>In <span class=\"_ _2a\"></span>particolare, <span class=\"_ _2f\"></span>si <span class=\"_ _2a\"></span>evidenzia: <span class=\"_ _2f\"></span>i) <span class=\"_ _2a\"></span>un\u2019operazione <span class=\"_ _2f\"></span>di<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y11b ff6 fs4 fc0 sc0 ls0 ws0\">refinancing <span class=\"_ _2d\"></span><span class=\"ff3\">di <span class=\"_ _2d\"></span>quota <span class=\"_ _2d\"></span>parte<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>del <span class=\"_ _2d\"></span>debito <span class=\"_ _2d\"></span>a <span class=\"_ _2d\"></span>breve <span class=\"_ _2d\"></span>scadenz<span class=\"_ _1\"></span>a <span class=\"_ _2d\"></span>che <span class=\"_ _2d\"></span>ha <span class=\"_ _2d\"></span>previsto <span class=\"_ _2d\"></span>la <span class=\"_ _2d\"></span>sottos<span class=\"_ _1\"></span>crizione <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>un <span class=\"_ _2d\"></span>nuovo <span class=\"_ _2d\"></span><span class=\"ff6\">Term<span class=\"_ _2ba\"> </span></span></span><span class=\"ff3\"><span class=\"ff6\"> </span></span></div><div class=\"t m0 x1 h8 y11c ff6 fs4 fc0 sc0 ls0 ws0\">Loan<span class=\"ff3\"> <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>360 <span class=\"_ _2d\"></span>milioni <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>euro <span class=\"_ _2d\"></span>con <span class=\"_ _2d\"></span>un <span class=\"_ _2d\"></span>pool <span class=\"_ _2f\"></span>di <span class=\"_ _2d\"></span>banche <span class=\"_ _2d\"></span>(Intesa <span class=\"_ _2d\"></span>Sanpaol<span class=\"_ _1\"></span>o, <span class=\"_ _2d\"></span>Unicredit <span class=\"_ _2d\"></span>e <span class=\"_ _2d\"></span>BNL <span class=\"_ _2d\"></span>BNP <span class=\"_ _2d\"></span>Paribas) <span class=\"_ _2d\"></span>per <span class=\"_ _2d\"></span>una<span class=\"_ _2ba\"> </span></span><span class=\"ff3\"> </span></div><div class=\"t m0 x1 h8 y11d ff3 fs4 fc0 sc0 ls0 ws0\">durata  di  3 <span class=\"_ _37\"> </span>anni  da <span class=\"_ _37\"> </span>rimborsare  integralmente  a  scadenza,  formalizzata  il  14  marzo  2023  e <span class=\"_ _37\"> </span>destinata<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y11e ff5 fs4 fc0 sc0 ls0 ws0\">contestualmente <span class=\"_ _30\"></span>all\u2019integrale <span class=\"_ _30\"></span>rimborso <span class=\"ff3\">anticipato <span class=\"_ _30\"></span>del <span class=\"ff6\">Term <span class=\"_ _30\"></span>Loan<span class=\"ff3\"> di <span class=\"_ _30\"></span>180 mili<span class=\"_ _1\"></span>oni di <span class=\"_ _30\"></span>euro, sottoscritt<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> nel <span class=\"_ _30\"></span>mese<span class=\"_ _2ba\"> </span></span></span></span><span class=\"ff3\"><span class=\"ff6\"><span class=\"ff3\"> </span></span></span></div><div class=\"t m0 x1 h8 y11f ff3 fs4 fc0 sc0 ls0 ws0\">di luglio 2022 con scadenza luglio 202<span class=\"_ _1\"></span>3, e di <span class=\"_ _4\"></span>tre <span class=\"ff6\">Term Loan</span> per <span class=\"_ _4\"></span>complessivi 1<span class=\"ls17\">80</span> milioni di euro con scadenza<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y120 ff3 fs4 fc0 sc0 ls0 ws0\">luglio <span class=\"_ _30\"></span>2023<span class=\"lsb\">. </span>Il Ter<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>Loan d<span class=\"_ _1\"></span>i <span class=\"_ _30\"></span>360 mili<span class=\"_ _1\"></span>oni di<span class=\"_ _30\"></span> euro <span class=\"_ _30\"></span>\u00e8 stato<span class=\"ff5\">, <span class=\"_ _30\"></span>nel c<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>rso <span class=\"_ _1\"></span>dell\u2019eserciz<span class=\"_ _1\"></span>io, p<span class=\"_ _30\"></span>ositivamente <span class=\"_ _1\"></span>rinegoziat<span class=\"_ _1\"></span>o con<span class=\"_ _2ba\"> </span></span><span class=\"ff5\"><span class=\"_ _1\"></span> </span></div><div class=\"t m0 x1 h8 y121 ff3 fs4 fc0 sc0 ls0 ws0\">riduzione <span class=\"_ _30\"></span>del <span class=\"_ _30\"></span><span class=\"ff6\">credit <span class=\"_ _30\"></span>spread<span class=\"ff3\"> <span class=\"_ _30\"></span>determinando <span class=\"_ _30\"></span>un <span class=\"_ _30\"></span>effetto <span class=\"_ _30\"></span>positi<span class=\"_ _1\"></span>vo <span class=\"_ _1\"></span>di <span class=\"_ _30\"></span>2,5 <span class=\"_ _3e\"></span>m<span class=\"_ _4\"></span>ilioni <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>euro; <span class=\"_ _30\"></span>ii) il<span class=\"_ _1\"></span> <span class=\"_ _30\"></span>rimborso <span class=\"_ _30\"></span>delle <span class=\"_ _30\"></span>quattro<span class=\"_ _2ba\"> </span></span></span><span class=\"ff6\"><span class=\"ff3\"> </span></span></div><div class=\"t m0 x1 h8 y122 ff3 fs4 fc0 sc0 ls0 ws0\">rate <span class=\"_ _2d\"></span>tri<span class=\"_ _1\"></span>mestrali <span class=\"_ _2d\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _2d\"></span>finanz<span class=\"_ _1\"></span>iamento <span class=\"_ _4\"></span>con <span class=\"_ _2d\"></span>Intesa <span class=\"_ _4\"></span>San <span class=\"_ _4\"></span>Paolo <span class=\"_ _2d\"></span>di <span class=\"_ _4\"></span>iniziali <span class=\"_ _4\"></span>100 <span class=\"_ _4\"></span>milioni <span class=\"_ _2d\"></span>di <span class=\"_ _4\"></span>euro, <span class=\"_ _2d\"></span>per <span class=\"_ _4\"></span><span class=\"ls17\">33</span>.333 <span class=\"_ _2d\"></span>migliaia<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>di<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y123 ff3 fs4 fc0 sc0 ls0 ws0\">euro <span class=\"_ _2a\"></span>con <span class=\"_ _2f\"></span>scadenza <span class=\"_ _2a\"></span>il <span class=\"_ _2a\"></span>30 <span class=\"_ _2f\"></span>ottobre <span class=\"_ _2a\"></span>2023; <span class=\"_ _2a\"></span>ii) <span class=\"_ _2a\"></span>il <span class=\"_ _2f\"></span>rimborso <span class=\"_ _2f\"></span>delle <span class=\"_ _2a\"></span>quattro <span class=\"_ _2a\"></span>rate <span class=\"_ _2a\"></span>trimestr<span class=\"_ _1\"></span>ali <span class=\"_ _2a\"></span>del <span class=\"_ _2f\"></span>finanziamento <span class=\"_ _2a\"></span>con<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y124 ff3 fs4 fc0 sc0 ls0 ws0\">Mediobanca <span class=\"_ _2d\"></span>di <span class=\"_ _4\"></span>iniziali <span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>0 <span class=\"_ _4\"></span>milioni <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>euro, <span class=\"_ _2d\"></span>per <span class=\"_ _4\"></span><span class=\"ls4\">16</span>.667 <span class=\"_ _4\"></span>migliaia <span class=\"_ _2d\"></span>di <span class=\"_ _4\"></span>euro <span class=\"_ _2d\"></span>con <span class=\"_ _2d\"></span>scaden<span class=\"_ _1\"></span>za <span class=\"_ _2d\"></span>il <span class=\"_ _2d\"></span>28 <span class=\"_ _4\"></span>ottobre <span class=\"_ _2d\"></span>2023; <span class=\"_ _2d\"></span>iii) <span class=\"_ _4\"></span>il<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y125 ff3 fs4 fc0 sc0 ls0 ws0\">rimborso <span class=\"_ _2f\"></span>delle <span class=\"_ _2d\"></span>rate <span class=\"_ _2a\"></span>dei <span class=\"_ _2d\"></span>finanziamenti <span class=\"_ _2f\"></span>con <span class=\"_ _2f\"></span>BEI <span class=\"_ _2f\"></span>riferiti <span class=\"_ _2d\"></span>a <span class=\"_ _2a\"></span>due <span class=\"_ _2d\"></span>rate <span class=\"_ _2a\"></span>semestrali<span class=\"_ _1\"></span> <span class=\"_ _2f\"></span>del <span class=\"_ _2f\"></span>finanziamento <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>iniziali <span class=\"_ _2d\"></span>80<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y126 ff3 fs4 fc0 sc0 ls0 ws0\">milioni <span class=\"_ _33\"> </span>di <span class=\"_ _33\"> </span>euro, <span class=\"_ _33\"> </span>per <span class=\"_ _33\"> </span>complessivi <span class=\"_ _33\"> </span>5.333 <span class=\"_ _33\"> </span>migliaia <span class=\"_ _33\"> </span>di <span class=\"_ _33\"> </span>euro <span class=\"_ _33\"> </span>con <span class=\"_ _33\"> </span>scadenza <span class=\"_ _33\"> </span>il <span class=\"_ _33\"> </span>12  d<span class=\"_ _1\"></span>icembre <span class=\"_ _33\"> </span>2032, <span class=\"_ _33\"> </span>di <span class=\"_ _33\"> </span>due <span class=\"_ _33\"> </span>rate<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y127 ff3 fs4 fc0 sc0 ls0 ws0\">semestrali del finan<span class=\"_ _1\"></span>ziamento di iniz<span class=\"_ _1\"></span>iali 100 mili<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>ni, per comples<span class=\"_ _1\"></span>sivi 8.587 migliaia di euro, c<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>n scadenza il 1<span class=\"_ _1\"></span>9<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y128 ff3 fs4 fc0 sc0 ls0 ws0\">dicembre  2<span class=\"_ _1\"></span>029,  il  rimb<span class=\"_ _1\"></span>orso  di  due  <span class=\"ls3e\">rat</span>e  s<span class=\"_ _1\"></span>emestrali <span class=\"_ _33\"> </span>del  finanziament<span class=\"_ _1\"></span>o  di  iniz<span class=\"_ _1\"></span>iali  70  milioni <span class=\"_ _33\"> </span>di  euro  per<span class=\"_ _2ba\"> </span><span class=\"_ _30\"></span> </div><div class=\"t m0 x1 h8 y129 ff3 fs4 fc0 sc0 ls0 ws0\">complessivi 4.828 <span class=\"_ _1\"></span>migliaia di euro con s<span class=\"_ _1\"></span>cadenza ad agost<span class=\"_ _1\"></span>o 2036.<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y135 ff3 fs4 fc0 sc0 ls0 ws0\">Le <span class=\"_ _4\"></span>quote dei finanziamenti da <span class=\"_ _4\"></span>rimborsare nel <span class=\"_ _4\"></span>2024, in co<span class=\"_ _4\"></span>erenza con i <span class=\"_ _4\"></span>piani di <span class=\"_ _4\"></span>ammortamento, sono esposte<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y136 ff3 fs4 fc0 sc0 ls0 ws0\">tra <span class=\"_ _2d\"></span>le <span class=\"_ _4\"></span>passivit\u00e0 <span class=\"_ _2d\"></span>correnti <span class=\"_ _4\"></span>per <span class=\"_ _2d\"></span>complessivi <span class=\"_ _4\"></span>19.659 <span class=\"_ _2d\"></span>migliaia <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>euro, <span class=\"_ _2d\"></span>comprensive<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>degli <span class=\"_ _4\"></span>effetti <span class=\"_ _2d\"></span>connessi <span class=\"_ _4\"></span>al <span class=\"_ _2d\"></span>costo<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y137 ff3 fs4 fc0 sc0 ls0 ws0\">ammortizzato.  <span class=\"_ _1\"></span> </div><div class=\"t m0 x1 h8 y138 ff3 fs4 fc0 sc0 ls0 ws0\">Al <span class=\"_ _2d\"></span>31 <span class=\"_ _2d\"></span>dicembr<span class=\"_ _1\"></span>e <span class=\"_ _2d\"></span>2023 <span class=\"_ _2d\"></span>il <span class=\"_ _2d\"></span>Grup<span class=\"_ _1\"></span>po <span class=\"_ _2d\"></span>dispone <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>linee <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>credito <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>breve <span class=\"_ _4\"></span>periodo <span class=\"_ _2d\"></span><span class=\"ff6\">committed <span class=\"_ _4\"></span></span><span class=\"ls2\">e <span class=\"_ _2d\"></span></span><span class=\"ff6\">uncommitted</span> <span class=\"_ _2d\"></span>non<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y139 ff3 fs4 fc0 sc0 ls0 ws0\">utilizzate per complessi<span class=\"_ _30\"></span>v<span class=\"_ _4\"></span>i 199 mili<span class=\"_ _1\"></span>oni d<span class=\"lsa\">i </span>euro<span class=\"ls10\">. </span> </div><div class=\"t m0 x1 h8 y13a ff3 fs4 fc0 sc0 ls0 ws0\">Nella <span class=\"_ _2d\"></span>seguent<span class=\"_ _1\"></span>e <span class=\"_ _2d\"></span>tabella <span class=\"_ _4\"></span>viene <span class=\"_ _2d\"></span><span class=\"ff5\">riportata <span class=\"_ _2d\"></span>l\u2019an<span class=\"_ _1\"></span>alisi <span class=\"_ _2d\"></span>dei <span class=\"_ _4\"></span>finanziamenti <span class=\"_ _2d\"></span>con <span class=\"_ _2d\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _2d\"></span>condizioni <span class=\"_ _4\"></span>generali <span class=\"_ _2d\"></span>per <span class=\"_ _4\"></span>ogni <span class=\"_ _2d\"></span>singolo<span class=\"_ _2ba\"> </span></span><span class=\"ff5\"><span class=\"_ _1\"></span> </span></div><div class=\"t m0 x1 h8 y13b ff3 fs4 fc0 sc0 ls0 ws0\">rapporto di credito del Gruppo nei confronti degli enti finanziatori. Relativa<span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>ente agli anticipi con gli istituti<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y13c ff3 fs4 fc0 sc0 ls0 ws0\">finanziari <span class=\"_ _2d\"></span>UniCredit <span class=\"_ _2f\"></span>e <span class=\"_ _2d\"></span>Intesa <span class=\"_ _2f\"></span>Sanpaolo, <span class=\"_ _2f\"></span>si <span class=\"_ _2d\"></span>evidenzia <span class=\"_ _2f\"></span>che <span class=\"_ _2f\"></span>le <span class=\"_ _2d\"></span>condizioni <span class=\"_ _2d\"></span>applicate <span class=\"_ _2f\"></span>sono <span class=\"_ _2f\"></span>concordate <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>volta <span class=\"_ _2f\"></span>in<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y13d ff3 fs4 fc0 sc0 ls0 ws0\">volta e <span class=\"_ _4\"></span>riflettono la situazione di mercato, mentre le <span class=\"_ _4\"></span>condizioni delle linee <span class=\"ff6\">committed</span> vengono determinate<span class=\"_ _2ba\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m0 x1 h8 y13e ff3 fs4 fc0 sc0 ls0 ws0\">in base alla percentuale<span class=\"_ _30\"></span> di utilizzo.<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y13f ff3 fs4 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x14 h8 y835 ff3 fs4 fc0 sc0 ls0 ws0\">  </div><div class=\"t m0 x1 h8 y543 ff3 fs4 fc0 sc0 ls0 ws0\">Il tasso <span class=\"_ _1\"></span>di in<span class=\"_ _1\"></span>teresse m<span class=\"_ _1\"></span>edio s<span class=\"_ _1\"></span>ui finanz<span class=\"_ _1\"></span>iamenti bancari <span class=\"_ _30\"></span>nel periodo d<span class=\"_ _1\"></span>i riferi<span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>ento <span class=\"_ _1\"></span>\u00e8 stato<span class=\"_ _1\"></span> pari a<span class=\"_ _30\"></span> <span class=\"_ _4\"></span>3,<span class=\"ls4\">83</span>% sup<span class=\"_ _30\"></span>eriore<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y836 ff3 fs4 fc0 sc0 ls0 ws0\">rispetto <span class=\"ff5\">al tasso risultan<span class=\"_ _1\"></span>te nell\u2019esercizi<span class=\"_ _1\"></span>o precedente p<span class=\"_ _1\"></span>ari a 1,<span class=\"ff3 ls4\">47<span class=\"ls0\">%. </span></span></span><span class=\"ff5\"><span class=\"ff3 ls4\"><span class=\"ls0\"> </span></span></span></div></div><div class=\"c w98 h167 gs3b\"><div class=\"t m32 x15 h168 y838 ff4 fs64 fc0 sc0 ls0 ws0\">Finanziato<span class=\"_ _4\"></span>re<span class=\"_ _148\"> </span>Tipolo<span class=\"_ _4\"></span>gia<span class=\"_ _2ba\"> </span></div></div><div class=\"c w99 h167 gs3c\"><div class=\"t m32 xaf h168 y839 ff4 fs64 fc0 sc0 ls0 ws0\">Amm<span class=\"_ _1\"></span>ontare<span class=\"_ _2ba\"> </span> </div><div class=\"t m32 x93 h168 y838 ff4 fs64 fc0 sc0 ls0 ws0\">concesso<span class=\"_ _2ba\"> </span></div></div><div class=\"c w9a h167 gs3d\"><div class=\"t m32 x9b h168 y83a ff4 fs64 fc0 sc0 ls0 ws0\">Amm<span class=\"_ _1\"></span>ontare<span class=\"_ _2ba\"> </span> </div><div class=\"t m32 x93 h168 y83b ff4 fs64 fc0 sc0 ls0 ws0\">utilizzato<span class=\"_ _2ba\"> </span><span class=\"_ _4\"></span> </div><div class=\"t m32 x12 h168 y839 ff4 fs64 fc0 sc0 ls0 ws0\">(v<span class=\"_ _1\"></span>alore<span class=\"_ _2ba\"> </span> </div><div class=\"t m32 x5c h168 y838 ff4 fs64 fc0 sc0 ls0 ws0\">nominale)<span class=\"_ _2ba\"> </span></div></div><div class=\"c w9b h167 gs3e\"><div class=\"t m32 xaf h168 y839 ff4 fs64 fc0 sc0 ls0 ws0\">Amm<span class=\"_ _1\"></span>ontare<span class=\"_ _2ba\"> </span> </div><div class=\"t m32 x9b h168 y838 ff4 fs64 fc0 sc0 ls0 ws0\">dispo<span class=\"_ _4\"></span>nibi<span class=\"_ _4\"></span>le<span class=\"_ _2ba\"> </span></div></div><div class=\"c w9a h167 gs3f\"><div class=\"t m32 x93 h168 y839 ff4 fs64 fc0 sc0 ls0 ws0\">Valore <span class=\"_ _4\"></span>in<span class=\"_ _2ba\"> </span> </div><div class=\"t m32 xb1 h168 y838 ff4 fs64 fc0 sc0 ls0 ws0\">bilan<span class=\"_ _4\"></span>cio<span class=\"_ _2ba\"> </span></div></div><div class=\"c w98 h167 gs3b\"><div class=\"t m32 xea h168 y838 ff4 fs64 fc0 sc0 ls0 ws0\">Tasso<span class=\"_ _2ba\"> </span></div></div><div class=\"c w9c h169 gs40\"><div class=\"t m32 x15 h16a y83d ff3 fs64 fc0 sc0 ls0 ws0\">Pool<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>BNL_Uni<span class=\"_ _4\"></span>credit<span class=\"_ _4\"></span>_ <span class=\"_ _4\"></span>Int<span class=\"_ _4\"></span>esa<span class=\"_ _4\"></span> Sa<span class=\"_ _4\"></span>n<span class=\"_ _2ba\"> </span> </div><div class=\"t m32 x15 h16a y83e ff3 fs64 fc0 sc0 ls0 ws0\">Paol<span class=\"_ _4\"></span>o<span class=\"_ _2ba\"> </span></div></div><div class=\"c w98 h16b gs41\"><div class=\"t m32 xeb h16a y840 ff3 fs64 fc0 sc0 ls0 ws0\">RCF<span class=\"_ _1b2\"> </span>150<span class=\"_ _1\"></span>.000<span class=\"_ _1e8\"></span><span class=\"ls8b\">      <span class=\"ls0\"> <span class=\"_ _24\"> </span>0<span class=\"_ _79\"> </span>150.0<span class=\"_ _30\"></span>00<span class=\"_ _1e9\"></span><span class=\"ls8b\">     <span class=\"ls0\"> <span class=\"_ _24\"> </span>0<span class=\"_ _37\"> </span>Eu<span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>bo<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>+ <span class=\"_ _4\"></span>sp<span class=\"_ _4\"></span>read<span class=\"_ _2ba\"> </span></span></span></span></span></div><div class=\"t m32 x15 h16a y841 ff3 fs64 fc0 sc0 ls0 ws0\">Uni<span class=\"_ _4\"></span>credi<span class=\"_ _4\"></span>t<span class=\"_ _1db\"> </span>An<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>icip<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>ex<span class=\"_ _4\"></span>po<span class=\"_ _4\"></span>rt<span class=\"_ _85\"> </span>15<span class=\"_ _1\"></span>.000<span class=\"_ _1e8\"></span><span class=\"ls8b\">        <span class=\"ls0\"> <span class=\"_ _14\"> </span>0<span class=\"_ _8b\"> </span>15.0<span class=\"_ _1\"></span>00<span class=\"_ _1e9\"></span><span class=\"ls8b\">       <span class=\"ls0\"> <span class=\"_ _14\"> </span>0<span class=\"_ _37\"> </span>Eu<span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>bo<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>+ <span class=\"_ _4\"></span>sp<span class=\"_ _4\"></span>read<span class=\"_ _2ba\"> </span></span></span></span></span></div><div class=\"t m32 x15 h16a y842 ff3 fs64 fc0 sc0 ls0 ws0\">Uni<span class=\"_ _4\"></span>credi<span class=\"_ _4\"></span>t<span class=\"_ _2ba\"> </span></div></div><div class=\"c w98 h16c gs42\"><div class=\"t m32 xeb h16a y844 ff3 fs64 fc0 sc0 ls0 ws0\">An<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>cip<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>fin<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>nz<span class=\"_ _4\"></span>ia<span class=\"_ _4\"></span>ri<span class=\"_ _196\"> </span>8.000<span class=\"_ _1e8\"></span><span class=\"ls8b\">          <span class=\"ls0\"> <span class=\"_ _4e\"> </span>0<span class=\"_ _41\"> </span>8.000<span class=\"_ _1ea\"></span><span class=\"ls8b\">         <span class=\"ls0\"> <span class=\"_ _4e\"> </span>0<span class=\"_ _37\"> </span>Eu<span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>bo<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>+ <span class=\"_ _4\"></span>sp<span class=\"_ _4\"></span>read<span class=\"_ _2ba\"> </span></span></span></span></span></div></div><div class=\"c w98 h16b gs41\"><div class=\"t m32 x15 h16a y845 ff3 fs64 fc0 sc0 ls0 ws0\">Int<span class=\"_ _4\"></span>esa<span class=\"_ _4\"></span> Sa<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>Pao<span class=\"_ _4\"></span>lo<span class=\"_ _2ba\"> </span></div></div><div class=\"c w98 h16c gs43\"><div class=\"t m32 xeb h16a y844 ff3 fs64 fc0 sc0 ls0 ws0\">An<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>cip<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>fin<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>nz<span class=\"_ _4\"></span>ia<span class=\"_ _4\"></span>ri<span class=\"_ _153\"> </span>25.00<span class=\"_ _1\"></span>0<span class=\"_ _1e8\"></span><span class=\"ls8b\">        <span class=\"ls0\"> <span class=\"_ _47\"> </span>0<span class=\"_ _54\"> </span>25.00<span class=\"_ _1\"></span>0<span class=\"_ _1ea\"></span><span class=\"ls8b\">       <span class=\"ls0\"> <span class=\"_ _47\"> </span>0<span class=\"_ _37\"> </span>Euri<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>r + <span class=\"_ _4\"></span>sp<span class=\"_ _4\"></span>rea<span class=\"_ _4\"></span>d<span class=\"_ _2ba\"> </span></span></span></span></span></div></div><div class=\"c w98 h16b gs41\"><div class=\"t m32 x15 h16a y847 ff3 fs64 fc0 sc0 ls0 ws0\">Int<span class=\"_ _4\"></span>esa<span class=\"_ _4\"></span> Sa<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>Pao<span class=\"_ _4\"></span>lo<span class=\"_ _56\"> </span>Fi<span class=\"_ _4\"></span>do<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>- s<span class=\"_ _4\"></span>copert<span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>c/c<span class=\"_ _7\"> </span>1.000<span class=\"_ _1e8\"></span><span class=\"ls8b\">          <span class=\"ls0\"> <span class=\"_ _4e\"> </span>0<span class=\"_ _41\"> </span>1.000<span class=\"_ _1ea\"></span><span class=\"ls8b\">         <span class=\"ls0\"> <span class=\"_ _94\"> </span>0<span class=\"_ _29\"> </span>Eu<span class=\"_ _4\"></span>rib<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>+ s<span class=\"_ _4\"></span>prea<span class=\"_ _4\"></span>d<span class=\"_ _2ba\"> </span></span></span></span></span></div><div class=\"t m32 x15 h168 y848 ff4 fs64 fc0 sc0 ls0 ws0\">Totale<span class=\"_ _1eb\"> </span>199.<span class=\"_ _30\"></span>000<span class=\"_ _1ec\"></span><span class=\"ls8b\">      <span class=\"ls0\"> <span class=\"_ _1be\"> </span>0<span class=\"_ _1ed\"> </span>199.<span class=\"_ _30\"></span>000<span class=\"_ _27\"> </span>0<span class=\"_ _2ba\"> </span></span></span></div><div class=\"t m32 x17 h16d y849 ff6 fs65 fc0 sc0 ls0 ws0\">(m<span class=\"_ _1\"></span>igli<span class=\"_ _1\"></span>aia<span class=\"_ _1\"></span> di euro<span class=\"_ _30\"></span>)<span class=\"_ _2ba\"> </span></div></div>In <span class=\"_ _2d\"></span>relazione <span class=\"_ _2d\"></span>alle <span class=\"_ _2d\"></span>altre <span class=\"_ _2d\"></span>operaz<span class=\"_ _1\"></span>ioni <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>finanziamento, <span class=\"_ _2d\"></span>si <span class=\"_ _2d\"></span>rappresenta <span class=\"_ _4\"></span>che <span class=\"_ _2f\"></span><span class=\"lsa\">il <span class=\"_ _2f\"></span></span><span class=\"ff6\">fair <span class=\"_ _2d\"></span>value</span> <span class=\"_ _2d\"></span>al <span class=\"_ _2d\"></span>31 <span class=\"_ _2d\"></span>dicembre <span class=\"_ _4\"></span>202<span class=\"_ _4\"></span>3 <span class=\"_ _2d\"></span>dei<span class=\"_ _2ba\"> </span>prestiti b<span class=\"_ _1\"></span>ancari <span class=\"_ _30\"></span>\u00e8 stimato <span class=\"_ _30\"></span>pari a <span class=\"_ _30\"></span>499,5 <span class=\"_ _1\"></span>milioni <span class=\"_ _1\"></span>di eur<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>. L<span class=\"_ _1\"></span>a sti<span class=\"_ _1\"></span>ma \u00e8<span class=\"_ _1\"></span> stata <span class=\"_ _30\"></span>effettuata <span class=\"_ _1\"></span>considerando <span class=\"_ _30\"></span>una curva<span class=\"_ _1\"></span> <span class=\"ff6\">free<span class=\"_ _2ba\"> </span></span>risk<span class=\"ff3\"> <span class=\"_ _2d\"></span>dei <span class=\"_ _2d\"></span>tassi <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>mercato, <span class=\"_ _2d\"></span>maggiorata <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>uno <span class=\"_ _2d\"></span></span>spread <span class=\"_ _2d\"></span>posto <span class=\"_ _2d\"></span>pari <span class=\"_ _2d\"></span>al <span class=\"_ _2d\"></span>differenziale <span class=\"_ _2d\"></span>BTP/Bund <span class=\"_ _2d\"></span>p<span class=\"ff3\">er <span class=\"_ _2d\"></span>considerare <span class=\"_ _2d\"></span>la<span class=\"_ _2ba\"> </span></span>componente rischi<span class=\"_ _1\"></span>o di credito.<span class=\"_ _2ba\"> </span>I <span class=\"_ _30\"></span>debiti <span class=\"_ _30\"></span>finanziari <span class=\"_ _30\"></span>per <span class=\"_ _30\"></span>lease <span class=\"_ _30\"></span>ex <span class=\"_ _30\"></span>IFRS <span class=\"_ _30\"></span>16 <span class=\"_ _30\"></span>accolgono, <span class=\"_ _30\"></span>per <span class=\"_ _30\"></span>complessivi<span class=\"_ _1\"></span> <span class=\"_ _30\"></span>4.933 <span class=\"_ _30\"></span>migliaia <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>euro, <span class=\"_ _30\"></span>le <span class=\"_ _30\"></span>passivit\u00e0 <span class=\"_ _30\"></span>finanziari<span class=\"_ _1\"></span>e<span class=\"_ _2ba\"> </span>relative <span class=\"_ _2d\"></span>ai <span class=\"_ _2d\"></span>diritti <span class=\"_ _2f\"></span>d\u2019uso <span class=\"_ _2d\"></span>iscritti, <span class=\"_ _2d\"></span>con <span class=\"_ _2d\"></span>ripartizione <span class=\"_ _2d\"></span>tra <span class=\"_ _2d\"></span>lungo <span class=\"_ _2f\"></span>e <span class=\"_ _2d\"></span>breve, <span class=\"_ _2d\"></span>in <span class=\"_ _2f\"></span>linea <span class=\"_ _2d\"></span>con <span class=\"_ _2d\"></span>le <span class=\"_ _2d\"></span>scadenze <span class=\"_ _2f\"></span>contrattuali. <span class=\"_ _2d\"></span>Nel<span class=\"_ _2ba\"> </span>corso  dell\u2019eserciz<span class=\"_ _1\"></span>io  il  <span class=\"ff3\">sudd<span class=\"_ _1\"></span>etto  debito  ha  r<span class=\"_ _30\"></span>egistrato  un  increment<span class=\"_ _1\"></span>o  netto  p<span class=\"_ _1\"></span>rincipalmente  per <span class=\"_ _33\"> </span>le  nuove<span class=\"_ _2ba\"> </span></span>iscrizioni effettuat<span class=\"_ _1\"></span>e. La <span class=\"_ _2d\"></span>seguente <span class=\"_ _4\"></span>tabella <span class=\"_ _2d\"></span>riporta <span class=\"_ _4\"></span>la <span class=\"_ _2d\"></span><span class=\"ff5\">composizione <span class=\"_ _2d\"></span>dell\u2019Inde<span class=\"_ _30\"></span>bitam<span class=\"_ _4\"></span>ento <span class=\"_ _2d\"></span>Finanziar<span class=\"_ _1\"></span>io <span class=\"_ _2d\"></span>Netto <span class=\"_ _4\"></span>al <span class=\"_ _2d\"></span>31 <span class=\"_ _2d\"></span>dicembre <span class=\"_ _4\"></span>20<span class=\"ff3\">2<span class=\"_ _4\"></span>3 <span class=\"_ _2d\"></span>e <span class=\"_ _2d\"></span>al<span class=\"_ _2ba\"> </span></span></span>31  dicembre <span class=\"_ _37\"> </span>2022  determinato  secondo  quanto  previsto <span class=\"_ _37\"> </span>dagli <span class=\"_ _37\"> </span><span class=\"ff6\">Orientam<span class=\"_ _1\"></span>enti <span class=\"_ _37\"> </span>in  materia <span class=\"_ _37\"> </span>di  obblighi  di<span class=\"_ _2ba\"> </span></span>informativa  ai  sensi<span class=\"_ _1\"></span>  del  regolamento  sul<span class=\"_ _30\"></span> <span class=\"_ _37\"> </span>prospetto<span class=\"ff3\">  emanati  da<span class=\"_ _30\"></span> <span class=\"_ _37\"> </span>ESMA  (Euro<span class=\"_ _1\"></span>pean  Securities  &amp; <span class=\"_ _33\"> </span>Markets<span class=\"_ _2ba\"> </span></span>Authority) <span class=\"_ _2d\"></span>in <span class=\"_ _2f\"></span>data <span class=\"_ _2f\"></span>4 <span class=\"_ _2f\"></span>marzo <span class=\"_ _2f\"></span>2021 <span class=\"_ _2d\"></span>ed <span class=\"_ _2f\"></span>in <span class=\"_ _2f\"></span>vigore <span class=\"_ _2f\"></span>dal <span class=\"_ _2f\"></span>5 <span class=\"_ _2d\"></span>maggio <span class=\"_ _2f\"></span>2021 <span class=\"_ _2d\"></span>e <span class=\"_ _2a\"></span>recepiti<span class=\"_ _1\"></span> <span class=\"_ _2f\"></span>dalla <span class=\"_ _2d\"></span>CONSOB <span class=\"_ _2f\"></span>con <span class=\"_ _2f\"></span>Richiamo <span class=\"_ _2d\"></span>di<span class=\"_ _2ba\"> </span>Attenzione n. 5/2<span class=\"_ _1\"></span>1 del 29 april<span class=\"_ _1\"></span>e 2021. al 31.12.<span class=\"_ _30\"></span>2023<span class=\"_ _2ba\"> </span>di <span class=\"_ _4\"></span>cui con <span class=\"_ _4\"></span>parti<span class=\"_ _2ba\"> </span>correlate<span class=\"_ _2ba\"> </span>al 31.12.<span class=\"_ _30\"></span>2022<span class=\"_ _2ba\"> </span>di <span class=\"_ _4\"></span>cui con <span class=\"_ _4\"></span>parti<span class=\"_ _2ba\"> </span>correlate<span class=\"_ _2ba\"> </span>(A) <span class=\"_ _4\"></span>Disp<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>ib<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>t\u00e0<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>qu<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>resso<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ba<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>che                2<span class=\"_ _1\"></span>24<span class=\"_ _30\"></span>.8<span class=\"_ _30\"></span>76<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span><span class=\"ls0\">0<span class=\"_ _3d\"> </span></span>                2<span class=\"_ _30\"></span>67<span class=\"_ _30\"></span>.7<span class=\"_ _1\"></span>32<span class=\"_ _30\"></span> <span class=\"_ _13\"> </span><span class=\"ls0\">0<span class=\"_ _2ba\"> </span></span>(B) A<span class=\"_ _4\"></span>lt<span class=\"_ _4\"></span>re d<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>sp<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>ib<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>t\u00e0<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>qu<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>eq<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>iva<span class=\"_ _4\"></span>len<span class=\"_ _4\"></span>ti<span class=\"_ _2ba\"> </span>0<span class=\"_ _1ee\"> </span>0<span class=\"_ _1ee\"> </span>0<span class=\"_ _1ee\"> </span>0<span class=\"_ _2ba\"> </span>(C) T<span class=\"_ _4\"></span>it<span class=\"_ _4\"></span>ol<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>eten<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span> p<span class=\"_ _4\"></span>er <span class=\"_ _4\"></span>la<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>negozi<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>zio<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>e<span class=\"_ _2ba\"> </span>0<span class=\"_ _1ee\"> </span>0<span class=\"_ _1ee\"> </span>0<span class=\"_ _1ee\"> </span>0<span class=\"_ _2ba\"> </span>(D) Liquidit\u00e0<span class=\"_ _4\"></span> (A)+(B<span class=\"_ _1\"></span>)+(C)<span class=\"_ _2ba\"> </span>224.<span class=\"_ _30\"></span>876<span class=\"_ _1ee\"> </span>0<span class=\"_ _1bb\"> </span>267.<span class=\"_ _1\"></span>732<span class=\"_ _1ee\"> </span>0<span class=\"_ _2ba\"> </span>(E) Crediti<span class=\"_ _4\"></span> finan<span class=\"_ _4\"></span>ziari correnti<span class=\"_ _2ba\"> </span>0<span class=\"_ _1ee\"> </span>0<span class=\"_ _1ee\"> </span>0<span class=\"_ _1ee\"> </span>0<span class=\"_ _2ba\"> </span>(F) Debit<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>fin<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>nz<span class=\"_ _4\"></span>ia<span class=\"_ _4\"></span>ri <span class=\"_ _4\"></span>corren<span class=\"_ _4\"></span>ti<span class=\"_ _2ba\"> </span>0<span class=\"_ _1ee\"> </span>0<span class=\"_ _1ee\"> </span>0<span class=\"_ _1ee\"> </span>0<span class=\"_ _2ba\"> </span>(G) Pa<span class=\"_ _4\"></span>rte <span class=\"_ _4\"></span>corrent<span class=\"_ _4\"></span>e d<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span>l\u2019i<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>deb<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>tamen<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>fin<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>nza<span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>corrent<span class=\"_ _4\"></span>e<span class=\"_ _2ba\"> </span>(19.6<span class=\"_ _1\"></span>59)<span class=\"_ _1ee\"> </span>0<span class=\"_ _132\"> </span>(431.651)<span class=\"_ _1ee\"> </span>0<span class=\"_ _2ba\"> </span>(H)<span class=\"_ _1\"></span> A<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>tri<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>eb<span class=\"_ _4\"></span>it<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>fin<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>nzi<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>ri <span class=\"_ _4\"></span>corrent<span class=\"_ _4\"></span>i<span class=\"_ _2ba\"> </span>(2.54<span class=\"_ _1\"></span>9)<span class=\"_ _1ee\"> </span>0<span class=\"_ _d1\"> </span>(2.0<span class=\"_ _1\"></span>09)<span class=\"_ _1ee\"> </span>0<span class=\"_ _2ba\"> </span>(I<span class=\"_ _1\"></span>) Indebita<span class=\"_ _4\"></span>mento finan<span class=\"_ _4\"></span>ziario <span class=\"_ _4\"></span>corrente (F)+(G)<span class=\"_ _1\"></span>+(H)<span class=\"_ _2ba\"> </span>(22.<span class=\"_ _30\"></span>208)<span class=\"_ _1ee\"> </span>0<span class=\"_ _132\"> </span>(433.<span class=\"_ _1\"></span>660)<span class=\"_ _1ee\"> </span>0<span class=\"_ _2ba\"> </span>(J) Indebita<span class=\"_ _4\"></span>mento finan<span class=\"_ _4\"></span>ziario <span class=\"_ _4\"></span>corrente netto<span class=\"_ _4\"></span> Liquid<span class=\"_ _4\"></span>it\u00e0 <span class=\"_ _4\"></span>(D)+(E)+(<span class=\"_ _1\"></span>I)<span class=\"_ _2ba\"> </span>202.<span class=\"_ _30\"></span>668<span class=\"_ _1ee\"> </span>0<span class=\"_ _f\"> </span>(165<span class=\"_ _1\"></span>.92<span class=\"_ _1\"></span>8)<span class=\"_ _1ee\"> </span>0<span class=\"_ _2ba\"> </span>(K) Debit<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>fin<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>zi<span class=\"_ _4\"></span>ari<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>no<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> corren<span class=\"_ _4\"></span>ti<span class=\"_ _112\"> </span>(503.4<span class=\"_ _1\"></span>92)<span class=\"_ _1ee\"> </span>0<span class=\"_ _132\"> </span>(165.09<span class=\"_ _1\"></span>4)<span class=\"_ _1ee\"> </span>0<span class=\"_ _2ba\"> </span>(L) Obbl<span class=\"_ _4\"></span>igazi<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ni<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>emesse<span class=\"_ _1a3\"> </span>0<span class=\"_ _1ee\"> </span>0<span class=\"_ _1ee\"> </span>0<span class=\"_ _1ee\"> </span>0<span class=\"_ _2ba\"> </span>(M) Al<span class=\"_ _4\"></span>tri<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>deb<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span> n<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>corren<span class=\"_ _4\"></span>ti<span class=\"_ _28\"> </span>(2.384)<span class=\"_ _1ee\"> </span>0<span class=\"_ _d1\"> </span>(2<span class=\"_ _1\"></span>.570)<span class=\"_ _1ee\"> </span>0<span class=\"_ _2ba\"> </span>(N) Debi<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span> commercia<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>no<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> corren<span class=\"_ _4\"></span>ti<span class=\"_ _ce\"> </span>(19<span class=\"_ _1\"></span>.065)<span class=\"_ _1ee\"> </span>0<span class=\"_ _16\"> </span>(7<span class=\"_ _1\"></span>4.425)<span class=\"_ _1ee\"> </span>0<span class=\"_ _2ba\"> </span>(O) Indebita<span class=\"_ _4\"></span>mento finan<span class=\"_ _4\"></span>ziario <span class=\"_ _4\"></span>no<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>corrente (K)+(L<span class=\"_ _30\"></span>)+(M<span class=\"_ _1\"></span>)+(N)<span class=\"_ _d8\"> </span>(524.<span class=\"_ _30\"></span>941)<span class=\"_ _1ee\"> </span>0<span class=\"_ _132\"> </span>(242.0<span class=\"_ _1\"></span>89)<span class=\"_ _1ee\"> </span>0<span class=\"_ _2ba\"> </span>(P) Tota<span class=\"_ _4\"></span>le Indebi<span class=\"_ _4\"></span>tamento <span class=\"_ _4\"></span>Finanziario<span class=\"_ _4\"></span> Netto <span class=\"_ _4\"></span>come da<span class=\"_ _2ba\"> </span>orinetamenti <span class=\"_ _4\"></span>ESM<span class=\"_ _1\"></span>A (J)+(O)<span class=\"_ _2ba\"> </span>(322<span class=\"_ _1\"></span>.27<span class=\"_ _1\"></span>3)<span class=\"_ _1ee\"> </span>0<span class=\"_ _132\"> </span>(408.<span class=\"_ _1\"></span>017)<span class=\"_ _1ee\"> </span>0<span class=\"_ _2ba\"> </span>(Q)<span class=\"_ _1\"></span> St<span class=\"_ _4\"></span>rumen<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>Derivat<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>Co<span class=\"_ _4\"></span>rren<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span> e <span class=\"_ _4\"></span>No<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>C<span class=\"_ _4\"></span>orren<span class=\"_ _4\"></span>ti<span class=\"_ _1ef\"> </span>0<span class=\"_ _1ee\"> </span>0<span class=\"_ _7c\"> </span><span class=\"ls8d\">169<span class=\"_ _1ee\"> </span></span>0<span class=\"_ _2ba\"> </span>(R) C<span class=\"_ _4\"></span>redi<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>fin<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>zi<span class=\"_ _4\"></span>ari<span class=\"_ _4\"></span> n<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> corren<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span> <span class=\"_ _28\"> </span>0<span class=\"_ _1ee\"> </span>0<span class=\"_ _1ee\"> </span>0<span class=\"_ _1ee\"> </span>0<span class=\"_ _2ba\"> </span>(S<span class=\"_ _1\"></span>)<span class=\"_ _42\"> </span>Tota<span class=\"_ _4\"></span>le<span class=\"_ _42\"> </span>Ind<span class=\"_ _4\"></span>ebitamento<span class=\"_ _a9\"> </span>Finan<span class=\"_ _4\"></span>ziario<span class=\"_ _a9\"> </span>Netto<span class=\"_ _42\"> </span>Grupp<span class=\"_ _4\"></span>o<span class=\"_ _a9\"> </span>ENAV<span class=\"_ _2ba\"> </span>(P)+(Q)+(<span class=\"_ _1\"></span>'R)<span class=\"_ _2ba\"> </span>(322<span class=\"_ _1\"></span>.27<span class=\"_ _1\"></span>3)<span class=\"_ _1ee\"> </span>0<span class=\"_ _132\"> </span>(407.<span class=\"_ _1\"></span>848)<span class=\"_ _1ee\"> </span>0<span class=\"_ _2ba\"> </span>(m<span class=\"_ _1\"></span>igli<span class=\"_ _1\"></span>aia d<span class=\"_ _30\"></span>i e<span class=\"_ _4\"></span>uro<span class=\"_ _1\"></span>)",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-663": {
   "value": "19.<span class=\"ffb ls0\"> <span class=\"_ _30\"></span><span class=\"ff3\">TFR e altri benefici ai dipendenti </span></span>Il TFR <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>altri <span class=\"_ _4\"></span>benefici ai dipendenti \u00e8 <span class=\"_ _4\"></span>pari <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span><span class=\"ls4\">39</span>.<span class=\"ls4\">42</span>9 migliaia di euro <span class=\"_ _4\"></span>ed \u00e8 <span class=\"_ _2d\"></span>co<span class=\"_ _1\"></span>mposto dal <span class=\"_ _4\"></span>Fondo <span class=\"_ _4\"></span>di Trattamento<span class=\"_ _2ba\"> </span>di  Fine <span class=\"_ _37\"> </span>Rapporto, <span class=\"_ _37\"> </span>disciplinato  dall\u2019art. <span class=\"_ _37\"> </span>2120 <span class=\"_ _37\"> </span>del <span class=\"_ _37\"> </span>Codice  Civile, <span class=\"_ _37\"> </span>che <span class=\"_ _37\"> </span>accoglie<span class=\"_ _30\"></span> <span class=\"_ _37\"> </span>la <span class=\"_ _37\"> </span>stima <span class=\"_ _37\"> </span>dell\u2019obbligazione,<span class=\"_ _2ba\"> </span>determinata <span class=\"_ _2a\"></span>sulla <span class=\"_ _2a\"></span>base <span class=\"_ _2f\"></span>di <span class=\"_ _2a\"></span>te<span class=\"_ _4\"></span>cniche <span class=\"_ _2a\"></span>attuariali, <span class=\"_ _2f\"></span>dell\u2019ammontare <span class=\"_ _2a\"></span>da <span class=\"_ _2a\"></span>corrispondere<span class=\"_ _30\"></span> <span class=\"_ _34\"></span>ai <span class=\"_ _2a\"></span>dipendenti <span class=\"_ _2a\"></span><span class=\"ff3\">del <span class=\"_ _2a\"></span>Gruppo<span class=\"_ _2ba\"> </span></span>ENAV <span class=\"ff5\">all\u2019atto della<span class=\"_ _1\"></span> cessazione del rappor<span class=\"_ _1\"></span>to di lavoro. </span>La passivit\u00e0 per TFR <span class=\"_ _1\"></span>e altri benefici ai d<span class=\"_ _1\"></span>ipendenti si \u00e8<span class=\"_ _1\"></span> cos\u00ec movimenta<span class=\"_ _1\"></span>ta nell\u2019eserc<span class=\"_ _1\"></span>izio:<span class=\"_ _2ba\"> </span>La componente finanziaria dell\u2019accantonamento pari a <span class=\"_ _4\"></span><span class=\"ff3\">1.734 m<span class=\"_ _4\"></span>igliaia di euro <span class=\"_ _4\"></span>\u00e8 iscritta <span class=\"_ _4\"></span>negli oneri finanziari.<span class=\"_ _2ba\"> </span></span>L\u2019utilizzo <span class=\"_ _2d\"></span>del <span class=\"_ _2d\"></span>fondo <span class=\"_ _2f\"></span>TFR <span class=\"_ _2d\"></span>per <span class=\"_ _2f\"></span><span class=\"ff3\">3.3<span class=\"ls4\">99</span> <span class=\"_ _2d\"></span>migliaia <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>euro <span class=\"_ _2d\"></span>\u00e8 <span class=\"_ _2f\"></span>stato <span class=\"_ _2d\"></span>generato <span class=\"_ _2d\"></span>da <span class=\"_ _2d\"></span>liquidazioni <span class=\"_ _2d\"></span>erogate <span class=\"_ _2d\"></span>al <span class=\"_ _2f\"></span>personale <span class=\"_ _2d\"></span>in<span class=\"_ _2ba\"> </span></span>uscita nel corso d<span class=\"_ _1\"></span>ell\u2019esercizio<span class=\"ff3\"> <span class=\"ls16\">e </span>da anticipazioni<span class=\"_ _1\"></span> erogate al personale<span class=\"_ _30\"></span> c<span class=\"_ _4\"></span>he ne ha fa<span class=\"_ _1\"></span>tto richiesta<span class=\"lsb\">. </span></span>La <span class=\"_ _2d\"></span>differenza <span class=\"_ _2d\"></span>tra <span class=\"_ _2f\"></span>il <span class=\"_ _2d\"></span>valore <span class=\"_ _2d\"></span>dell\u2019accantonato <span class=\"_ _2d\"></span>atteso <span class=\"_ _2d\"></span>alla <span class=\"_ _2d\"></span>fine <span class=\"_ _2f\"></span>del <span class=\"_ _2d\"></span>periodo <span class=\"_ _2d\"></span>d\u2019osservazione <span class=\"_ _2d\"></span>con <span class=\"_ _2d\"></span>il <span class=\"_ _2d\"></span>valore <span class=\"_ _2f\"></span>attual<span class=\"_ _1\"></span>e<span class=\"_ _2ba\"> </span>atteso <span class=\"_ _30\"></span>delle <span class=\"_ _1\"></span>prestazi<span class=\"_ _1\"></span>oni <span class=\"_ _1\"></span>pagabili <span class=\"_ _30\"></span>in <span class=\"_ _30\"></span>futuro, <span class=\"_ _1\"></span>ricalcolato<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>alla <span class=\"_ _30\"></span>fine <span class=\"_ _1\"></span>del <span class=\"_ _30\"></span>periodo <span class=\"_ _30\"></span>e risu<span class=\"_ _1\"></span>ltanti <span class=\"_ _30\"></span>a t<span class=\"_ _30\"></span>ale da<span class=\"_ _1\"></span>ta <span class=\"_ _30\"></span>e dell<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>nuove<span class=\"_ _2ba\"> </span>ipotesi valutative, costitu<span class=\"ff5\">isce <span class=\"_ _4\"></span>l\u2019importo degli (Utili)/Perdite attuariali. Tale <span class=\"_ _4\"></span>calcolo ha <span class=\"_ _4\"></span>generato <span class=\"_ _4\"></span>nel 20<span class=\"_ _4\"></span></span>23 <span class=\"_ _4\"></span><span class=\"ls8\">un<span class=\"ls1e\">a<span class=\"_ _2ba\"> </span></span></span>perdita attuariale di Grup<span class=\"_ _1\"></span>po per 225 migli<span class=\"_ _1\"></span>aia di euro.  Si riepilogano di segu<span class=\"_ _1\"></span>ito le prin<span class=\"_ _1\"></span>cipali assunzioni attuariali<span class=\"_ _1\"></span> applicate nel calc<span class=\"_ _1\"></span>olo del TFR:<span class=\"_ _2ba\"> </span>al <span class=\"_ _4\"></span>31.<span class=\"_ _30\"></span>12.20<span class=\"_ _1\"></span>23<span class=\"_ _2\"> </span>a<span class=\"_ _4\"></span>l 31.12<span class=\"_ _1\"></span>.20<span class=\"_ _1\"></span>22<span class=\"_ _2ba\"> </span>Passivit\u00e0 p<span class=\"_ _4\"></span>er benefici ai <span class=\"_ _4\"></span>dip<span class=\"_ _4\"></span>endenti <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>inzio<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>periodo                      4<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>9 <span class=\"_ _3f\"> </span>                      47<span class=\"_ _30\"></span>.<span class=\"_ _1\"></span>89<span class=\"_ _30\"></span>6<span class=\"_ _2ba\"> </span>Int<span class=\"_ _4\"></span>erest <span class=\"_ _4\"></span>cost<span class=\"_ _2ba\"> </span>1.73<span class=\"_ _1\"></span>4 <span class=\"_ _3c\"> </span><span class=\"ls86\">                           89<span class=\"_ _30\"></span>4<span class=\"_ _2ba\"> </span></span>(Uti<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>)/Perdi<span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>ttu<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>ria<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>su<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ben<span class=\"_ _4\"></span>efi<span class=\"_ _4\"></span>ci d<span class=\"_ _4\"></span>efin<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ti<span class=\"_ _2ba\"> </span>225 <span class=\"_ _7d\"> </span><span class=\"ls0\">(5.559)<span class=\"_ _2ba\"> </span></span>An<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>cipi<span class=\"_ _4\"></span>, <span class=\"_ _4\"></span>erogazi<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ni<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ed <span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>lt<span class=\"_ _4\"></span>re <span class=\"_ _4\"></span>vari<span class=\"_ _4\"></span>azi<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ni<span class=\"_ _2ba\"> </span>(3.39<span class=\"_ _1\"></span>9) <span class=\"_ _7d\"> </span>(2.36<span class=\"_ _1\"></span>2)<span class=\"_ _2ba\"> </span>Passivit\u00e0 p<span class=\"_ _4\"></span>er benefici ai <span class=\"_ _4\"></span>dip<span class=\"_ _4\"></span>endenti <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>fine p<span class=\"_ _4\"></span>eriodo                      3<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>9 <span class=\"_ _3f\"> </span>                      40<span class=\"_ _30\"></span>.<span class=\"_ _1\"></span>86<span class=\"_ _30\"></span>9<span class=\"_ _2ba\"> </span>(m<span class=\"_ _30\"></span>iglia<span class=\"_ _1\"></span>ia d<span class=\"_ _30\"></span>i euro)<span class=\"_ _2ba\"> </span>Il  tasso <span class=\"_ _37\"> </span>di  attualizzazione  utilizzato  per  la  determinazione  del  valore  attuale  dell\u2019obbligazione  \u00e8  stato<span class=\"_ _2ba\"> </span>determinato, c<span class=\"_ _1\"></span>oerentemente con il par<span class=\"_ _1\"></span>. 83 dello IAS <span class=\"_ _30\"></span>19, dall\u2019Indice IBoxx Corpora<span class=\"_ _1\"></span>te AA con duration <span class=\"ff3\">rilevata<span class=\"_ _2ba\"> </span></span>alla <span class=\"_ _2d\"></span>data <span class=\"_ _2f\"></span>della <span class=\"_ _2d\"></span>v<span class=\"_ _4\"></span>alutazione <span class=\"_ _2d\"></span>e <span class=\"_ _2f\"></span>commisurata <span class=\"_ _2d\"></span>alla <span class=\"_ _2f\"></span>perman<span class=\"_ _1\"></span>enza <span class=\"_ _2d\"></span>media <span class=\"_ _2f\"></span>del <span class=\"_ _2f\"></span>collettivo <span class=\"_ _2d\"></span>oggetto <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>valutazione. <span class=\"_ _2d\"></span>La<span class=\"_ _2ba\"> </span>scelta del <span class=\"_ _1\"></span>tasso di <span class=\"_ _1\"></span>inflazione <span class=\"_ _1\"></span>\u00e8 stata eff<span class=\"_ _1\"></span>ettuata <span class=\"ff5\">sulla <span class=\"_ _1\"></span>base dell\u2019attual<span class=\"_ _1\"></span>e situazi<span class=\"_ _1\"></span>one economica <span class=\"_ _1\"></span>che presenta <span class=\"_ _30\"></span>una<span class=\"_ _2ba\"> </span></span>particolare <span class=\"_ _30\"></span>volatilit\u00e0 <span class=\"_ _1\"></span>della <span class=\"_ _30\"></span>maggioranza <span class=\"_ _30\"></span>degli indica<span class=\"_ _1\"></span>tori ec<span class=\"_ _1\"></span>onomici. <span class=\"_ _1\"></span>Il <span class=\"_ _30\"></span>tasso annu<span class=\"_ _1\"></span>o di <span class=\"_ _30\"></span>incremento <span class=\"_ _30\"></span>del <span class=\"_ _1\"></span>TFR <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>pari<span class=\"_ _2ba\"> </span>al 75% dell\u2019inflazi<span class=\"_ _1\"></span>one pi\u00f9 1,5 pun<span class=\"_ _1\"></span>ti percentuali in conf<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>rmit\u00e0 all\u2019art. 2<span class=\"_ _1\"></span>120 del Codice Ci<span class=\"_ _30\"></span>v<span class=\"_ _4\"></span>ile.<span class=\"_ _2ba\"> </span>Di seguito si fornisce l<span class=\"ff5\">\u2019an<span class=\"_ _1\"></span>alisi di sensiti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"ff3\">del TFR risp<span class=\"_ _1\"></span>etto alla variazione delle<span class=\"_ _30\"></span> principali ipotesi attuariali. </span></span>La durata media fin<span class=\"_ _1\"></span>anziaria dell\u2019obbligaz<span class=\"_ _1\"></span>ione per i piani a benefici<span class=\"_ _30\"></span> definititi \u00e8 di <span class=\"ff3 ls4\">8,<span class=\"ls0\">7 anni. </span></span>al <span class=\"_ _4\"></span>31.<span class=\"_ _30\"></span>12.20<span class=\"_ _1\"></span>23<span class=\"_ _20\"> </span>al <span class=\"_ _4\"></span>31.12<span class=\"_ _1\"></span>.20<span class=\"_ _1\"></span>22<span class=\"_ _2ba\"> </span>Ta<span class=\"_ _4\"></span>sso<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>at<span class=\"_ _4\"></span>tu<span class=\"_ _4\"></span>al<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>zzaz<span class=\"_ _4\"></span>io<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>e<span class=\"_ _1e2\"> </span>3,08<span class=\"_ _1\"></span>%<span class=\"_ _9c\"> </span>3,63%<span class=\"_ _2ba\"> </span>Ta<span class=\"_ _4\"></span>sso<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>fla<span class=\"_ _4\"></span>zi<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>e<span class=\"_ _1e3\"> </span>2,00<span class=\"_ _1\"></span>%<span class=\"_ _9c\"> </span>2,30%<span class=\"_ _2ba\"> </span>Ta<span class=\"_ _4\"></span>sso<span class=\"_ _4\"></span> a<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>uo<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>cremento<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>TFR<span class=\"_ _1e4\"> </span>3,00<span class=\"_ _1\"></span>0%<span class=\"_ _10\"> </span>3,225%<span class=\"_ _2ba\"> </span>Ta<span class=\"_ _4\"></span>sso<span class=\"_ _4\"></span> a<span class=\"_ _4\"></span>tt<span class=\"_ _4\"></span>eso<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>di<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>tu<span class=\"_ _4\"></span>rn<span class=\"_ _4\"></span>over <span class=\"_ _1e5\"> </span>4,00<span class=\"_ _1\"></span>%<span class=\"_ _9c\"> </span>4,00%<span class=\"_ _2ba\"> </span>Ta<span class=\"_ _4\"></span>sso<span class=\"_ _4\"></span> a<span class=\"_ _4\"></span>tt<span class=\"_ _4\"></span>eso<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>di<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>erogazi<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ne <span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>nt<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>cipa<span class=\"_ _4\"></span>zio<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>i<span class=\"_ _1ab\"> </span>2,00%<span class=\"_ _9c\"> </span>2<span class=\"_ _1\"></span>,50%<span class=\"_ _2ba\"> </span>al <span class=\"_ _4\"></span>31.<span class=\"_ _1\"></span>12.<span class=\"_ _1\"></span>2023<span class=\"_ _179\"> </span>a<span class=\"_ _4\"></span>l 31.12.<span class=\"_ _30\"></span>2022<span class=\"_ _2ba\"> </span>Ta<span class=\"_ _4\"></span>sso<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>urn<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ver <span class=\"_ _4\"></span>+ <span class=\"_ _4\"></span>1%                      3<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>.9<span class=\"_ _30\"></span>7<span class=\"_ _1\"></span>2 <span class=\"_ _3c\"> </span>                      4<span class=\"_ _30\"></span>1.<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>5<span class=\"_ _2ba\"> </span>Ta<span class=\"_ _4\"></span>sso<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>urn<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ver <span class=\"_ _4\"></span>- 1%                      3<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>.7<span class=\"_ _30\"></span>6<span class=\"_ _1\"></span>8 <span class=\"_ _3c\"> </span>                      4<span class=\"_ _30\"></span>1.<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>8<span class=\"_ _2ba\"> </span>Ta<span class=\"_ _4\"></span>sso<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>fla<span class=\"_ _4\"></span>zio<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>+ <span class=\"_ _4\"></span>0,25%                      4<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>.3<span class=\"_ _30\"></span>1<span class=\"_ _1\"></span>4 <span class=\"_ _3c\"> </span>                      4<span class=\"_ _30\"></span>1.<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>9<span class=\"_ _2ba\"> </span>Ta<span class=\"_ _4\"></span>sso<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>fla<span class=\"_ _4\"></span>zio<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>- 0,25%                      3<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>.4<span class=\"_ _30\"></span>4<span class=\"_ _1\"></span>1 <span class=\"_ _3c\"> </span>                      4<span class=\"_ _30\"></span>0.<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>7<span class=\"_ _2ba\"> </span>Ta<span class=\"_ _4\"></span>sso<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>tt<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>al<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>zzaz<span class=\"_ _4\"></span>io<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>+ 0,25%                      3<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>.1<span class=\"_ _30\"></span>9<span class=\"_ _1\"></span>3 <span class=\"_ _3c\"> </span>                      4<span class=\"_ _30\"></span>0.<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>6<span class=\"_ _2ba\"> </span>Ta<span class=\"_ _4\"></span>sso<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>tt<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>al<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>zzaz<span class=\"_ _4\"></span>io<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>- 0,25%                      4<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>.5<span class=\"_ _30\"></span>7<span class=\"_ _1\"></span>6 <span class=\"_ _3c\"> </span>                      4<span class=\"_ _30\"></span>2.<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>5<span class=\"_ _2ba\"> </span>(m<span class=\"_ _30\"></span>igliai<span class=\"_ _1\"></span>a d<span class=\"_ _1\"></span>i euro)<span class=\"_ _2ba\"> </span>Passivit\u00e0 <span class=\"_ _4\"></span>per b<span class=\"_ _4\"></span>enefici definiti <span class=\"_ _4\"></span>ai<span class=\"_ _2ba\"> </span>dipen<span class=\"_ _4\"></span>denti<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>el G<span class=\"_ _4\"></span>rupp<span class=\"_ _4\"></span>o<span class=\"_ _2ba\"> </span>27.<span class=\"ffb ls0\"> <span class=\"_ _30\"></span><span class=\"ff3\">Costo del personale<span class=\"_ _2ba\"> </span></span></span>Il <span class=\"_ _1\"></span>costo d<span class=\"_ _1\"></span>el p<span class=\"_ _1\"></span>ersonale <span class=\"_ _1\"></span>ammonta <span class=\"_ _30\"></span>a 56<span class=\"_ _1\"></span>8.286 <span class=\"_ _1\"></span>migliaia <span class=\"_ _30\"></span>di euro <span class=\"_ _30\"></span>e registra <span class=\"_ _30\"></span>un incr<span class=\"_ _30\"></span>emento di <span class=\"_ _30\"></span>2<span class=\"ls4\">4.</span>307 <span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>igliaia <span class=\"_ _30\"></span>di eur<span class=\"_ _1\"></span>o<span class=\"_ _2ba\"> </span>(pari <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>+4,5<span class=\"ff5\">%), <span class=\"_ _2d\"></span>rispett<span class=\"_ _1\"></span>o <span class=\"_ _4\"></span>all\u2019esercizio <span class=\"_ _4\"></span>precedente, <span class=\"_ _4\"></span><span class=\"ff3\">dovuto <span class=\"_ _4\"></span>sia <span class=\"_ _4\"></span><span class=\"ls19\">al</span> <span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>aggior <span class=\"_ _4\"></span>traffico <span class=\"_ _4\"></span>aereo assistito <span class=\"_ _2d\"></span>che ha <span class=\"_ _2d\"></span>inciso<span class=\"_ _2ba\"> </span></span></span>sulla <span class=\"_ _3e\"></span>parte <span class=\"_ _30\"></span>variabile <span class=\"_ _3e\"></span>della <span class=\"_ _30\"></span>retribuzione <span class=\"_ _3e\"></span>che <span class=\"_ _30\"></span>al <span class=\"_ _30\"></span>rinnovo <span class=\"_ _3e\"></span>della <span class=\"_ _30\"></span>parte <span class=\"_ _3e\"></span>economica <span class=\"_ _30\"></span>del <span class=\"_ _30\"></span>Contratt<span class=\"_ _1\"></span>o <span class=\"_ _30\"></span>Collettivo <span class=\"_ _3e\"></span>Nazionale<span class=\"_ _2ba\"> </span>d<span class=\"ls2\">el</span> <span class=\"_ _2d\"></span>Lavoro <span class=\"_ _2f\"></span>del <span class=\"_ _2f\"></span>Trasporto <span class=\"_ _2d\"></span>Aereo <span class=\"_ _2d\"></span>(CCNL) <span class=\"_ _2f\"></span>per <span class=\"_ _2d\"></span>la <span class=\"_ _2f\"></span>Capogruppo <span class=\"_ _2d\"></span><span class=\"ls2\">e <span class=\"_ _2f\"></span></span>per <span class=\"_ _2f\"></span>Techno <span class=\"_ _2d\"></span>Sky <span class=\"_ _2f\"></span>che <span class=\"_ _2d\"></span>ha <span class=\"_ _2f\"></span>inciso <span class=\"_ _2f\"></span>sulla <span class=\"_ _2d\"></span>parte <span class=\"_ _2d\"></span>fissa<span class=\"_ _2ba\"> </span>della retribuzione<span class=\"ls10\">. </span> La <span class=\"_ _4\"></span>retribuzione fissa <span class=\"_ _4\"></span>si <span class=\"_ _4\"></span>attesta <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span><span class=\"ls4\">30</span>9.120 migliaia <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>euro, <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>incremento dello <span class=\"_ _4\"></span>0,8%, <span class=\"_ _4\"></span>rispetto <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>dato emerso<span class=\"_ _2ba\"> </span>nel 2022, principal<span class=\"_ _1\"></span>mente <span class=\"ff5\">per l\u2019au<span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>ento dell\u2019organic<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> di Gruppo che<span class=\"_ _1\"></span> si attesta a +<span class=\"_ _1\"></span>88 unit\u00e0 medie<span class=\"_ _1\"></span> e +69 unit\u00e0<span class=\"_ _2ba\"> </span></span>effettive, <span class=\"_ _2f\"></span>rispetto <span class=\"_ _2a\"></span>al <span class=\"_ _2f\"></span>2022, <span class=\"_ _2a\"></span><span class=\"ff5\">chiudendo <span class=\"_ _2a\"></span>l\u2019esercizio <span class=\"_ _2f\"></span>2023 <span class=\"_ _2a\"></span>con <span class=\"_ _2a\"></span>un <span class=\"_ _2f\"></span>organico <span class=\"_ _2f\"></span>effettivo <span class=\"_ _2a\"></span>di <span class=\"_ _2a\"></span>Gruppo <span class=\"_ _2f\"></span>di <span class=\"_ _2a\"></span>4.254 <span class=\"_ _2a\"></span>unit<span class=\"_ _1\"></span>\u00e0<span class=\"_ _2ba\"> </span></span>(4.185 <span class=\"_ _4\"></span>unit\u00e0 effettive <span class=\"_ _4\"></span>di Grupp<span class=\"ls3f\">o <span class=\"_ _4\"></span></span>a <span class=\"_ _4\"></span>fine <span class=\"_ _4\"></span>2022) e <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>gli av<span class=\"_ _4\"></span>anzamenti nei <span class=\"_ _4\"></span>livelli <span class=\"_ _4\"></span>di inquadramento <span class=\"_ _4\"></span>contrattuali.<span class=\"_ _2ba\"> </span>Nella <span class=\"_ _2f\"></span>retribuzione <span class=\"_ _2a\"></span>fissa <span class=\"_ _2f\"></span>incide <span class=\"_ _2a\"></span>anche <span class=\"_ _2f\"></span><span class=\"ff5\">l\u2019incremento <span class=\"_ _2f\"></span>retributivo <span class=\"_ _2f\"></span>legato <span class=\"_ _2f\"></span>a<span class=\"_ _4\"></span></span>l <span class=\"_ _2a\"></span>rinn<span class=\"_ _1\"></span>ovo <span class=\"_ _2f\"></span>della <span class=\"_ _2a\"></span>parte <span class=\"_ _2a\"></span>econo<span class=\"_ _1\"></span>mica <span class=\"_ _2a\"></span>del<span class=\"_ _2ba\"> </span>CCNL <span class=\"_ _30\"></span>per <span class=\"_ _30\"></span>la <span class=\"_ _3e\"></span>Capogruppo <span class=\"_ _3e\"></span>e <span class=\"_ _30\"></span>Techno <span class=\"_ _30\"></span>Sky <span class=\"_ _3e\"></span>che <span class=\"_ _30\"></span>ha <span class=\"_ _30\"></span>previsto <span class=\"_ _3e\"></span>dei <span class=\"_ _30\"></span>nuovi <span class=\"_ _30\"></span>minimi <span class=\"_ _3e\"></span>contrattuali <span class=\"_ _30\"></span>a <span class=\"_ _30\"></span>decorrere <span class=\"_ _3e\"></span>dal <span class=\"_ _3e\"></span>1<span class=\"_ _4\"></span>\u00b0 <span class=\"_ _30\"></span>gennai<span class=\"_ _1\"></span>o<span class=\"_ _2ba\"> </span>2023 <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>una <span class=\"_ _2d\"></span>ri<span class=\"_ _1\"></span>valutazione <span class=\"_ _4\"></span>degli stessi <span class=\"_ _2d\"></span>del 2% <span class=\"_ _4\"></span>a <span class=\"_ _2d\"></span>decorr<span class=\"_ _1\"></span>ere <span class=\"_ _4\"></span>dal m<span class=\"_ _4\"></span>ese <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>settembre 2023<span class=\"_ _4\"></span>, <span class=\"_ _4\"></span>valori <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>confrontati<span class=\"_ _2ba\"> </span>con  l\u2019esercizi<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>  2022<span class=\"ff3\"> <span class=\"_ _33\"> </span>risultano  tendenz<span class=\"_ _1\"></span>ialmente  in<span class=\"_ _1\"></span>  linea<span class=\"ff5\">,  in <span class=\"_ _33\"> </span>quanto  l\u2019</span>esercizi<span class=\"_ _30\"></span>o  precedente <span class=\"_ _33\"> </span>comprendeva<span class=\"_ _2ba\"> </span></span>l\u2019incremento stipendial<span class=\"_ _1\"></span>e legato al p<span class=\"_ _1\"></span>eriodo di <span class=\"ff6\">vacatio <span class=\"ff3\">contrattual<span class=\"_ _30\"></span>e (anni 2019 <span class=\"ff5\">\u2013</span> 2022). </span></span>La <span class=\"_ _2f\"></span>retribuzione <span class=\"_ _2f\"></span>variabile <span class=\"_ _2f\"></span>registra <span class=\"_ _2f\"></span>un <span class=\"_ _2a\"></span><span class=\"lsa\">in</span>cre<span class=\"_ _1\"></span>mento <span class=\"_ _2f\"></span>d<span class=\"ls15\">i <span class=\"_ _2a\"></span></span>13.1<span class=\"ls17\">39</span> <span class=\"_ _2a\"></span>migliaia <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>euro <span class=\"_ _2a\"></span>prin<span class=\"_ _1\"></span>cipalmente <span class=\"_ _2f\"></span>attribuibile <span class=\"_ _2f\"></span>alla<span class=\"_ _2ba\"> </span>ripresa <span class=\"_ _2a\"></span>delle <span class=\"_ _34\"></span>attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _34\"></span>nel <span class=\"_ _2a\"></span>settore <span class=\"_ _2a\"></span>del <span class=\"_ _34\"></span>trasp<span class=\"_ _1\"></span>orto <span class=\"_ _2a\"></span>aereo, <span class=\"_ _34\"> </span>che <span class=\"_ _34\"></span>si <span class=\"_ _2a\"></span>riflette <span class=\"_ _2a\"></span>in <span class=\"_ _34\"></span>un <span class=\"_ _2a\"></span>maggiore <span class=\"_ _2a\"></span>straordinario <span class=\"_ _34\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _34\"></span>linea<span class=\"_ _2ba\"> </span>operativa <span class=\"_ _37\"> </span>del <span class=\"_ _29\"> </span>personale  CTA <span class=\"_ _29\"> </span>(Controllore <span class=\"_ _37\"> </span>del <span class=\"_ _29\"> </span>Traffico <span class=\"_ _37\"> </span>Aereo), <span class=\"_ _29\"> </span><span class=\"ff5\">nell\u2019</span>incre<span class=\"_ _1\"></span>mento <span class=\"_ _29\"> </span>nel <span class=\"_ _37\"> </span>premio <span class=\"_ _37\"> </span>di <span class=\"_ _29\"> </span>risultat<span class=\"_ _1\"></span>o<span class=\"_ _2ba\"> </span>determinato <span class=\"_ _34\"> </span>sulla <span class=\"_ _33\"> </span>base <span class=\"_ _34\"> </span>delle <span class=\"_ _33\"> </span>unit\u00e0 <span class=\"_ _34\"> </span>di <span class=\"_ _33\"> </span>servizio <span class=\"_ _34\"> </span>gestite, <span class=\"_ _33\"> </span>nel <span class=\"_ _33\"> </span>ricon<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>scimento <span class=\"_ _34\"> </span>di <span class=\"_ _33\"> </span>un <span class=\"_ _33\"> </span>imp<span class=\"_ _1\"></span>orto <span class=\"_ _33\"> </span><span class=\"ff6\">una <span class=\"_ _33\"> </span>tantum<span class=\"_ _1\"></span><span class=\"ff3\"> <span class=\"_ _33\"> </span>in<span class=\"_ _2ba\"> </span></span></span>conformit\u00e0 al <span class=\"_ _4\"></span>verbale di <span class=\"_ _4\"></span>accordo <span class=\"_ _4\"></span>con <span class=\"_ _4\"></span>le Organizzazioni Sindacali del <span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>ese <span class=\"_ _4\"></span>di maggio 2<span class=\"_ _4\"></span>023 <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>ha <span class=\"_ _4\"></span>introdotto<span class=\"_ _2ba\"> </span>un <span class=\"_ _2d\"></span>regime <span class=\"_ _2d\"></span>di <span class=\"_ _4\"></span>flessibilit\u00e0 <span class=\"_ _2d\"></span>orari<span class=\"_ _1\"></span>a <span class=\"_ _2d\"></span>valevole <span class=\"_ _2d\"></span>per <span class=\"_ _4\"></span>il <span class=\"_ _2d\"></span>2023 <span class=\"_ _2d\"></span>solo <span class=\"_ _2d\"></span>per <span class=\"_ _2d\"></span>il <span class=\"_ _2d\"></span>periodo <span class=\"_ _4\"></span>estivo, <span class=\"_ _2d\"></span>un <span class=\"_ _4\"></span>incremento <span class=\"_ _2d\"></span>delle <span class=\"_ _2d\"></span>trasferte<span class=\"_ _2ba\"> </span>anche di tipo addestra<span class=\"_ _1\"></span>tivo. Gli <span class=\"_ _30\"></span>altri <span class=\"_ _3e\"></span>costi <span class=\"_ _30\"></span>del <span class=\"_ _3e\"></span>personale <span class=\"_ _30\"></span>si <span class=\"_ _3e\"></span>incrementano <span class=\"_ _30\"></span>di <span class=\"_ _3e\"></span>3.147 <span class=\"_ _30\"></span><span class=\"ff5\">migliaia <span class=\"_ _3e\"></span>di <span class=\"_ _30\"></span>euro, <span class=\"_ _30\"></span>rispetto <span class=\"_ _3e\"></span>all\u2019esercizio <span class=\"_ _3e\"></span>2022, <span class=\"_ _30\"></span>per <span class=\"_ _30\"></span>l\u2019incentivo<span class=\"_ _2ba\"> </span></span>all\u2019esodo riconosciuto <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>personale in <span class=\"_ _4\"></span>uscita <span class=\"_ _4\"></span>nel co<span class=\"_ _4\"></span>rso dell\u2019esercizio<span class=\"ff3\"> <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>ha <span class=\"_ _4\"></span>interessato un <span class=\"_ _4\"></span>numero uguale <span class=\"_ _4\"></span>di<span class=\"_ _2ba\"> </span></span>personale <span class=\"_ _2d\"></span>ma <span class=\"_ _2d\"></span>con <span class=\"_ _2d\"></span>profili <span class=\"_ _2d\"></span>retributivi <span class=\"_ _4\"></span>maggiori <span class=\"_ _2f\"></span>e <span class=\"_ _2d\"></span>per <span class=\"_ _2d\"></span><span class=\"ff5\">l\u2019aumento <span class=\"_ _2d\"></span>dell\u2019assicurazion<span class=\"_ _30\"></span>e <span class=\"_ _2d\"></span>sanitaria <span class=\"_ _2f\"></span><span class=\"ff3\">del <span class=\"_ _2d\"></span>personale <span class=\"_ _2d\"></span>del<span class=\"_ _2ba\"> </span></span></span>Gruppo il cui costo rifl<span class=\"_ _30\"></span>et<span class=\"_ _4\"></span>te le attuali <span class=\"_ _1\"></span>condizioni di m<span class=\"_ _1\"></span>ercato<span class=\"ls10\">. </span>Nella <span class=\"_ _1\"></span>tabella <span class=\"_ _30\"></span>seguente vien<span class=\"_ _30\"></span>e riportato <span class=\"_ _30\"></span>l\u2019organico <span class=\"_ _1\"></span>aziendale <span class=\"_ _30\"></span>del Gruppo<span class=\"_ _1\"></span> suddivis<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> <span class=\"_ _1\"></span>per cat<span class=\"_ _30\"></span>ego<span class=\"_ _4\"></span>ria <span class=\"_ _1\"></span>professional<span class=\"_ _1\"></span>e:<span class=\"_ _2ba\"> </span>2023<span class=\"_ _1ee\"> </span>2022<span class=\"_ _c4\"> </span><span class=\"ls0\">Variazi<span class=\"_ _4\"></span>oni<span class=\"_ _135\"> </span>%<span class=\"_ _2ba\"> </span></span>Sala<span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>e s<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>end<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>, <span class=\"_ _4\"></span>di<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>cui:<span class=\"_ _2ba\"> </span>retri<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>uzi<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>e fi<span class=\"_ _4\"></span>ssa<span class=\"_ _120\"> </span>309<span class=\"_ _1\"></span>.120<span class=\"_ _1cb\"></span><span class=\"lsa4\">                 <span class=\"ls0\"> <span class=\"_ _87\"> </span>306.692<span class=\"_ _1cb\"></span><span class=\"lsa4\">                 <span class=\"ls0\"> <span class=\"_ _17d\"> </span>2.4<span class=\"_ _1\"></span>28<span class=\"_ _c1\"> </span>0,8%<span class=\"_ _2ba\"> </span></span></span></span></span>retri<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>uzi<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>e va<span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>ab<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>le<span class=\"_ _cb\"> </span>94.028<span class=\"_ _1cb\"></span><span class=\"lsa4\">                   <span class=\"ls0\"> <span class=\"_ _87\"> </span>80.889<span class=\"_ _1cb\"></span><span class=\"lsa4\">                   <span class=\"ls0\"> <span class=\"_ _1a\"> </span>13.139<span class=\"_ _da\"> </span>16<span class=\"_ _1\"></span>,2%<span class=\"_ _2ba\"> </span></span></span></span></span>Totale <span class=\"_ _4\"></span>salari <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>stipend<span class=\"_ _4\"></span>i<span class=\"_ _27\"> </span>403<span class=\"_ _1\"></span>.14<span class=\"_ _1\"></span>8<span class=\"_ _1bd\"></span><span class=\"lsa4\">                 <span class=\"_ _4\"></span><span class=\"ls0\"> <span class=\"_ _1be\"> </span>387.5<span class=\"_ _1\"></span>81<span class=\"_ _1bd\"></span><span class=\"lsa4\">                 <span class=\"ls0\"> <span class=\"_ _15\"> </span>15.56<span class=\"_ _1\"></span>7<span class=\"_ _c1\"> </span><span class=\"lsa3\">4,0%<span class=\"_ _2ba\"> </span></span></span></span></span></span>Oneri<span class=\"_ _4\"></span> s<span class=\"_ _4\"></span>ocia<span class=\"_ _4\"></span>li<span class=\"_ _127\"> </span>128<span class=\"_ _1\"></span>.690<span class=\"_ _1cb\"></span><span class=\"lsa4\">                 <span class=\"ls0\"> <span class=\"_ _87\"> </span>124.884<span class=\"_ _1cb\"></span><span class=\"lsa4\">                 <span class=\"ls0\"> <span class=\"_ _17d\"> </span>3.8<span class=\"_ _1\"></span>06<span class=\"_ _206\"> </span>3,0%<span class=\"_ _2ba\"> </span></span></span></span></span>Tra<span class=\"_ _4\"></span>tt<span class=\"_ _4\"></span>amen<span class=\"_ _4\"></span>to<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>fi<span class=\"_ _4\"></span>ne <span class=\"_ _4\"></span>ra<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>po<span class=\"_ _4\"></span>rt<span class=\"_ _4\"></span>o<span class=\"_ _1ef\"> </span>25.7<span class=\"_ _30\"></span>75<span class=\"_ _1da\"></span><span class=\"lsa4\">                   <span class=\"ls0\"> <span class=\"_ _87\"> </span>23.988<span class=\"_ _1cb\"></span><span class=\"lsa4\">                   <span class=\"ls0\"> <span class=\"_ _207\"> </span>1.787<span class=\"_ _c1\"> </span>7,4%<span class=\"_ _2ba\"> </span></span></span></span></span>Al<span class=\"_ _4\"></span>tri<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>costi<span class=\"_ _119\"> </span>10.6<span class=\"_ _1\"></span>73<span class=\"_ _1cb\"></span><span class=\"lsa4\">                   <span class=\"_ _4\"></span><span class=\"ls0\"> <span class=\"_ _99\"> </span>7.526<span class=\"_ _1da\"></span><span class=\"lsa4\">                     <span class=\"ls0\"> <span class=\"_ _9f\"> </span>3.147<span class=\"_ _da\"> </span>41,8<span class=\"_ _1\"></span>%<span class=\"_ _2ba\"> </span></span></span></span></span>Totale <span class=\"_ _4\"></span>costo <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>person<span class=\"_ _4\"></span>ale<span class=\"_ _2e\"> </span>5<span class=\"_ _1\"></span>68.<span class=\"_ _1\"></span>286<span class=\"_ _1cb\"></span><span class=\"lsa4\">                 <span class=\"ls0\"> <span class=\"_ _81\"> </span>543.<span class=\"_ _30\"></span>979<span class=\"_ _1da\"></span><span class=\"lsa4\">                 <span class=\"ls0\"> <span class=\"_ _207\"> </span>2<span class=\"_ _1\"></span>4.3<span class=\"_ _1\"></span>07<span class=\"_ _c1\"> </span><span class=\"lsa3\">4,5%<span class=\"_ _2ba\"> </span></span></span></span></span></span>(m<span class=\"_ _30\"></span>igliai<span class=\"_ _1\"></span>a di<span class=\"_ _1\"></span> euro)<span class=\"_ _2ba\"> </span>2023<span class=\"_ _1d1\"> </span>2022<span class=\"_ _2ba\"> </span>Variazion<span class=\"_ _4\"></span>e<span class=\"_ _2ba\"> </span>Dirigent<span class=\"_ _4\"></span>i<span class=\"_ _208\"> </span><span class=\"lsa5\">52<span class=\"_ _209\"></span><span class=\"lsa6\">                           <span class=\"ls0\"> <span class=\"_ _1c4\"> </span><span class=\"lsa5\">51<span class=\"_ _209\"></span><span class=\"lsa6\">                           <span class=\"ls0\"> <span class=\"_ _20a\"> </span>1<span class=\"_ _2ba\"> </span></span></span></span></span></span></span>Q<span class=\"_ _1\"></span>u<span class=\"_ _4\"></span>ad<span class=\"_ _4\"></span>ri<span class=\"_ _20b\"> </span><span class=\"lsa5\">408<span class=\"_ _209\"></span><span class=\"lsa6\">                         <span class=\"ls0\"> <span class=\"_ _1c4\"> </span><span class=\"lsa5\">410<span class=\"_ _209\"></span><span class=\"lsa6\">                         <span class=\"ls0\"> <span class=\"_ _e8\"> </span>(2)<span class=\"_ _2ba\"> </span></span></span></span></span></span></span>Impi<span class=\"_ _4\"></span>egati<span class=\"_ _1ce\"> </span>3.794<span class=\"_ _20c\"></span><span class=\"lsa6\">                      <span class=\"ls0\"> <span class=\"_ _1c4\"> </span>3.7<span class=\"_ _1\"></span>24<span class=\"_ _20c\"></span><span class=\"lsa6\">                      <span class=\"_ _4\"></span><span class=\"ls0\"> <span class=\"_ _20d\"> </span><span class=\"lsa5\">70<span class=\"_ _2ba\"> </span></span></span></span></span></span>Con<span class=\"_ _4\"></span>sistenza <span class=\"_ _4\"></span>finale <span class=\"_ _e1\"> </span>4.254<span class=\"_ _20c\"></span><span class=\"lsa6\">                      <span class=\"ls0\"> <span class=\"_ _1c4\"> </span>4.<span class=\"_ _1\"></span>185<span class=\"_ _20c\"></span><span class=\"lsa6\">                      <span class=\"ls0\"> <span class=\"_ _20d\"> </span><span class=\"lsa5\">69<span class=\"_ _2ba\"> </span></span></span></span></span></span>Con<span class=\"_ _4\"></span>sistenza <span class=\"_ _4\"></span>media<span class=\"_ _e1\"> </span>4.<span class=\"_ _1\"></span>309<span class=\"_ _20c\"></span><span class=\"lsa6\">                      <span class=\"ls0\"> <span class=\"_ _1c4\"> </span>4.2<span class=\"_ _30\"></span>21<span class=\"_ _209\"></span><span class=\"lsa6\">                      <span class=\"ls0\"> <span class=\"_ _20d\"> </span><span class=\"lsa5\">88<span class=\"_ _2ba\"> </span></span></span></span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-592": {
   "value": "20.<span class=\"ffb ls0\"> <span class=\"_ _30\"></span><span class=\"ff3\">Passivit\u00e0 finanziarie correnti e non correnti </span></span>Le <span class=\"_ _29\"> </span>passivit\u00e0 <span class=\"_ _29\"> </span>finanziarie <span class=\"_ _29\"> </span>correnti <span class=\"_ _29\"> </span>e <span class=\"_ _29\"> </span>non <span class=\"_ _29\"> </span>correnti <span class=\"_ _29\"> </span>accolgono: <span class=\"_ _3f\"> </span>i) <span class=\"_ _29\"> </span><span class=\"lsa\">i <span class=\"_ _3f\"> </span></span>debiti <span class=\"_ _29\"> </span>verso <span class=\"_ _29\"> </span>gli <span class=\"_ _29\"> </span>istituti <span class=\"_ _29\"> </span>di <span class=\"_ _29\"> </span>credito <span class=\"_ _29\"> </span>per<span class=\"_ _2ba\"> </span>finanziamenti <span class=\"_ _30\"></span>a <span class=\"_ _30\"></span>medio <span class=\"_ _30\"></span><span class=\"ff5\">\u2013<span class=\"ff3\"> <span class=\"_ _30\"></span>lungo <span class=\"_ _30\"></span>termine <span class=\"_ _30\"></span>con <span class=\"_ _30\"></span>esposizione <span class=\"_ _30\"></span>della <span class=\"_ _30\"></span>quota <span class=\"_ _30\"></span>a <span class=\"_ _30\"></span>breve <span class=\"_ _30\"></span>tra <span class=\"_ _1\"></span>le <span class=\"_ _30\"></span>passivit\u00e0 <span class=\"_ _30\"></span>finanziarie<span class=\"_ _1\"></span> <span class=\"_ _30\"></span>correnti<span class=\"_ _2ba\"> </span></span></span>comprensiva <span class=\"_ _2a\"></span>degli <span class=\"_ _2a\"></span>interessi <span class=\"_ _2a\"></span>passivi <span class=\"_ _2a\"></span>rilevati <span class=\"_ _2a\"></span>per <span class=\"_ _2a\"></span>competenza<span class=\"ls11\">; <span class=\"_ _2a\"></span></span>ii) <span class=\"_ _34\"> </span>le <span class=\"_ _2a\"></span>passivit\u00e0 <span class=\"_ _2a\"></span>finanz<span class=\"_ _1\"></span>iarie <span class=\"_ _2a\"></span>per <span class=\"_ _34\"></span>leasing<span class=\"_ _1\"></span> <span class=\"_ _2a\"></span>emerse<span class=\"_ _2ba\"> </span>dall\u2019applicazione del nu<span class=\"_ _30\"></span>ovo principio contabile interna<span class=\"_ _30\"></span>zionale IFRS 16. Si <span class=\"_ _2d\"></span>riportano <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>seguito <span class=\"_ _2d\"></span>i <span class=\"_ _2d\"></span>valori <span class=\"_ _2d\"></span>al <span class=\"_ _4\"></span>31 <span class=\"_ _2f\"></span>dicembre<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>20<span class=\"_ _4\"></span>23 <span class=\"_ _2d\"></span>posti <span class=\"_ _2d\"></span>a <span class=\"_ _2d\"></span>confronto <span class=\"_ _2d\"></span>con <span class=\"_ _2d\"></span>il <span class=\"_ _2d\"></span>31 <span class=\"_ _2d\"></span>dicembre <span class=\"_ _2d\"></span>2022 <span class=\"_ _2d\"></span>e <span class=\"_ _2d\"></span>le <span class=\"_ _2d\"></span>relative<span class=\"_ _2ba\"> </span>variazioni:<span class=\"_ _2ba\"> </span>quota<span class=\"_ _2ba\"> </span>corre<span class=\"_ _1\"></span>nte<span class=\"_ _2ba\"> </span>quota <span class=\"_ _4\"></span>no<span class=\"_ _4\"></span>n<span class=\"_ _2ba\"> </span>corre<span class=\"_ _1\"></span>nteTotale<span class=\"_ _2ba\"> </span>quota<span class=\"_ _2ba\"> </span>corre<span class=\"_ _1\"></span>nte<span class=\"_ _2ba\"> </span>quota <span class=\"_ _4\"></span>no<span class=\"_ _4\"></span>n<span class=\"_ _2ba\"> </span>corre<span class=\"_ _1\"></span>nteTotale<span class=\"_ _2ba\"> </span>quota<span class=\"_ _2ba\"> </span>corre<span class=\"_ _1\"></span>nte<span class=\"_ _2ba\"> </span>quota <span class=\"_ _4\"></span>no<span class=\"_ _4\"></span>n<span class=\"_ _2ba\"> </span>corre<span class=\"_ _1\"></span>nteTotale<span class=\"_ _2ba\"> </span>Fina<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>zia<span class=\"_ _4\"></span>ment<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>cari<span class=\"_ _113\"> </span>19.659<span class=\"_ _1e6\"></span><span class=\"ls89\">    <span class=\"ls0\"> <span class=\"_ _f\"> </span>503.4<span class=\"_ _1\"></span>92<span class=\"_ _1e6\"></span><span class=\"ls89\">  <span class=\"ls0\"> <span class=\"_ _c\"> </span>523.1<span class=\"_ _1\"></span>51<span class=\"_ _1e6\"></span><span class=\"ls89\">  <span class=\"ls0\"> <span class=\"_ _c\"> </span>431.6<span class=\"_ _1\"></span>51<span class=\"_ _1e6\"></span><span class=\"ls89\">  <span class=\"ls0\"> <span class=\"_ _16\"> </span>165.094<span class=\"_ _1e6\"></span><span class=\"ls89\">  <span class=\"ls0\"> <span class=\"_ _16\"> </span>596.745<span class=\"_ _1e6\"></span><span class=\"ls89\">  <span class=\"ls0\"> <span class=\"_ _1b\"> </span>(411<span class=\"_ _1\"></span>.992)<span class=\"_ _1df\"> </span>3<span class=\"_ _1\"></span>38.39<span class=\"_ _1\"></span>8<span class=\"_ _40\"> </span>(73<span class=\"_ _1\"></span>.594)<span class=\"_ _2ba\"> </span></span></span></span></span></span></span></span></span></span></span></span></span>Debit<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>fin<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>zi<span class=\"_ _4\"></span>ari<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>lea<span class=\"_ _4\"></span>se <span class=\"_ _4\"></span>ex <span class=\"_ _4\"></span>IFRS 16<span class=\"_ _11e\"> </span>2.<span class=\"_ _1\"></span>549<span class=\"_ _1e6\"></span><span class=\"ls89\">      <span class=\"ls0\"> <span class=\"_ _c\"> </span>2.38<span class=\"_ _1\"></span>4<span class=\"_ _1e6\"></span><span class=\"ls89\">      <span class=\"ls0\"> <span class=\"_ _c\"> </span>4.933<span class=\"_ _1e6\"></span><span class=\"ls89\">      <span class=\"ls0\"> <span class=\"_ _16\"> </span>2.009<span class=\"_ _1e6\"></span><span class=\"ls89\">      <span class=\"ls0\"> <span class=\"_ _c\"> </span>2.570<span class=\"_ _1e6\"></span><span class=\"ls89\">      <span class=\"ls0\"> <span class=\"_ _16\"> </span>4.579<span class=\"_ _1e6\"></span><span class=\"ls89\">      <span class=\"ls0\"> <span class=\"_ _d2\"> </span><span class=\"ls8a\">540<span class=\"_ _194\"> </span></span>(186)<span class=\"_ _41\"> </span><span class=\"ls8a\">354<span class=\"_ _2ba\"> </span></span></span></span></span></span></span></span></span></span></span></span></span></span>Totale <span class=\"_ _1e7\"> </span>22.<span class=\"_ _1\"></span>208<span class=\"_ _1e6\"></span><span class=\"ls89\">    <span class=\"ls0\"> <span class=\"_ _f\"> </span>505.<span class=\"_ _30\"></span>876<span class=\"_ _1e6\"></span><span class=\"ls89\">  <span class=\"ls0\"> <span class=\"_ _c\"> </span>528.0<span class=\"_ _1\"></span>84<span class=\"_ _1e6\"></span><span class=\"ls89\">  <span class=\"ls0\"> <span class=\"_ _c\"> </span>433.<span class=\"_ _30\"></span>660<span class=\"_ _1e6\"></span><span class=\"ls89\">  <span class=\"ls0\"> <span class=\"_ _c\"> </span>167.6<span class=\"_ _1\"></span>64<span class=\"_ _1e6\"></span><span class=\"ls89\">  <span class=\"ls0\"> <span class=\"_ _c\"> </span>601.<span class=\"_ _30\"></span>324<span class=\"_ _1e6\"></span><span class=\"ls89\">  <span class=\"ls0\"> <span class=\"_ _1b\"> </span>(411.4<span class=\"_ _1\"></span>52)<span class=\"_ _1df\"> </span>3<span class=\"_ _1\"></span>38.<span class=\"_ _1\"></span>212<span class=\"_ _40\"> </span>(<span class=\"_ _1\"></span>73.<span class=\"_ _1\"></span>240)<span class=\"_ _2ba\"> </span></span></span></span></span></span></span></span></span></span></span></span></span>(m<span class=\"_ _30\"></span>igliai<span class=\"_ _1\"></span>a d<span class=\"_ _1\"></span>i euro)<span class=\"_ _2ba\"> </span>al 31.12.<span class=\"_ _30\"></span>2022<span class=\"_ _2ba\"> </span>Variazioni<span class=\"_ _2ba\"> </span>al 31.12.<span class=\"_ _30\"></span>2023<span class=\"_ _2ba\"> </span>I fin<span class=\"_ _1\"></span>anziamenti <span class=\"_ _1\"></span>bancari <span class=\"_ _30\"></span>al 31 <span class=\"_ _30\"></span>dicembre <span class=\"ls17\">20</span>23 <span class=\"_ _30\"></span>hanno reg<span class=\"_ _30\"></span>istrato un <span class=\"_ _1\"></span><span class=\"ls8\">de<span class=\"ls0\">cremento <span class=\"_ _30\"></span>netto di <span class=\"_ _30\"></span><span class=\"ls4\">73<span class=\"ls0\">.</span>59<span class=\"ls0\">4 <span class=\"_ _30\"></span>migliaia di <span class=\"_ _30\"></span>euro<span class=\"_ _2ba\"> </span></span></span></span></span>come <span class=\"_ _4\"></span>effetto <span class=\"_ _4\"></span>combinato <span class=\"_ _4\"></span>dell\u2019accensione <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>nu<span class=\"_ _1\"></span>ovi <span class=\"_ _4\"></span>finanziamenti <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>il <span class=\"_ _2d\"></span>rimborso<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>delle <span class=\"_ _4\"></span>rate <span class=\"_ _4\"></span>dei <span class=\"_ _4\"></span>finanziamenti <span class=\"_ _4\"></span>in<span class=\"_ _2ba\"> </span>essere <span class=\"_ _2f\"></span>che <span class=\"_ _2a\"></span>recepiscono <span class=\"_ _2f\"></span>gli <span class=\"_ _2a\"></span>effetti <span class=\"_ _2a\"></span>del <span class=\"_ _2f\"></span>costo <span class=\"_ _2a\"></span>ammortizz<span class=\"_ _1\"></span>ato. <span class=\"_ _2a\"></span>In <span class=\"_ _2a\"></span>particolare, <span class=\"_ _2f\"></span>si <span class=\"_ _2a\"></span>evidenzia: <span class=\"_ _2f\"></span>i) <span class=\"_ _2a\"></span>un\u2019operazione <span class=\"_ _2f\"></span>di<span class=\"_ _2ba\"> </span>refinancing <span class=\"_ _2d\"></span><span class=\"ff3\">di <span class=\"_ _2d\"></span>quota <span class=\"_ _2d\"></span>parte<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>del <span class=\"_ _2d\"></span>debito <span class=\"_ _2d\"></span>a <span class=\"_ _2d\"></span>breve <span class=\"_ _2d\"></span>scadenz<span class=\"_ _1\"></span>a <span class=\"_ _2d\"></span>che <span class=\"_ _2d\"></span>ha <span class=\"_ _2d\"></span>previsto <span class=\"_ _2d\"></span>la <span class=\"_ _2d\"></span>sottos<span class=\"_ _1\"></span>crizione <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>un <span class=\"_ _2d\"></span>nuovo <span class=\"_ _2d\"></span><span class=\"ff6\">Term<span class=\"_ _2ba\"> </span></span></span>Loan<span class=\"ff3\"> <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>360 <span class=\"_ _2d\"></span>milioni <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>euro <span class=\"_ _2d\"></span>con <span class=\"_ _2d\"></span>un <span class=\"_ _2d\"></span>pool <span class=\"_ _2f\"></span>di <span class=\"_ _2d\"></span>banche <span class=\"_ _2d\"></span>(Intesa <span class=\"_ _2d\"></span>Sanpaol<span class=\"_ _1\"></span>o, <span class=\"_ _2d\"></span>Unicredit <span class=\"_ _2d\"></span>e <span class=\"_ _2d\"></span>BNL <span class=\"_ _2d\"></span>BNP <span class=\"_ _2d\"></span>Paribas) <span class=\"_ _2d\"></span>per <span class=\"_ _2d\"></span>una<span class=\"_ _2ba\"> </span></span>durata  di  3 <span class=\"_ _37\"> </span>anni  da <span class=\"_ _37\"> </span>rimborsare  integralmente  a  scadenza,  formalizzata  il  14  marzo  2023  e <span class=\"_ _37\"> </span>destinata<span class=\"_ _2ba\"> </span>contestualmente <span class=\"_ _30\"></span>all\u2019integrale <span class=\"_ _30\"></span>rimborso <span class=\"ff3\">anticipato <span class=\"_ _30\"></span>del <span class=\"ff6\">Term <span class=\"_ _30\"></span>Loan<span class=\"ff3\"> di <span class=\"_ _30\"></span>180 mili<span class=\"_ _1\"></span>oni di <span class=\"_ _30\"></span>euro, sottoscritt<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> nel <span class=\"_ _30\"></span>mese<span class=\"_ _2ba\"> </span></span></span></span>di luglio 2022 con scadenza luglio 202<span class=\"_ _1\"></span>3, e di <span class=\"_ _4\"></span>tre <span class=\"ff6\">Term Loan</span> per <span class=\"_ _4\"></span>complessivi 1<span class=\"ls17\">80</span> milioni di euro con scadenza<span class=\"_ _2ba\"> </span>luglio <span class=\"_ _30\"></span>2023<span class=\"lsb\">. </span>Il Ter<span class=\"_ _1\"></span>m <span class=\"_ _1\"></span>Loan d<span class=\"_ _1\"></span>i <span class=\"_ _30\"></span>360 mili<span class=\"_ _1\"></span>oni di<span class=\"_ _30\"></span> euro <span class=\"_ _30\"></span>\u00e8 stato<span class=\"ff5\">, <span class=\"_ _30\"></span>nel c<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>rso <span class=\"_ _1\"></span>dell\u2019eserciz<span class=\"_ _1\"></span>io, p<span class=\"_ _30\"></span>ositivamente <span class=\"_ _1\"></span>rinegoziat<span class=\"_ _1\"></span>o con<span class=\"_ _2ba\"> </span></span>riduzione <span class=\"_ _30\"></span>del <span class=\"_ _30\"></span><span class=\"ff6\">credit <span class=\"_ _30\"></span>spread<span class=\"ff3\"> <span class=\"_ _30\"></span>determinando <span class=\"_ _30\"></span>un <span class=\"_ _30\"></span>effetto <span class=\"_ _30\"></span>positi<span class=\"_ _1\"></span>vo <span class=\"_ _1\"></span>di <span class=\"_ _30\"></span>2,5 <span class=\"_ _3e\"></span>m<span class=\"_ _4\"></span>ilioni <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>euro; <span class=\"_ _30\"></span>ii) il<span class=\"_ _1\"></span> <span class=\"_ _30\"></span>rimborso <span class=\"_ _30\"></span>delle <span class=\"_ _30\"></span>quattro<span class=\"_ _2ba\"> </span></span></span>rate <span class=\"_ _2d\"></span>tri<span class=\"_ _1\"></span>mestrali <span class=\"_ _2d\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _2d\"></span>finanz<span class=\"_ _1\"></span>iamento <span class=\"_ _4\"></span>con <span class=\"_ _2d\"></span>Intesa <span class=\"_ _4\"></span>San <span class=\"_ _4\"></span>Paolo <span class=\"_ _2d\"></span>di <span class=\"_ _4\"></span>iniziali <span class=\"_ _4\"></span>100 <span class=\"_ _4\"></span>milioni <span class=\"_ _2d\"></span>di <span class=\"_ _4\"></span>euro, <span class=\"_ _2d\"></span>per <span class=\"_ _4\"></span><span class=\"ls17\">33</span>.333 <span class=\"_ _2d\"></span>migliaia<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>di<span class=\"_ _2ba\"> </span>euro <span class=\"_ _2a\"></span>con <span class=\"_ _2f\"></span>scadenza <span class=\"_ _2a\"></span>il <span class=\"_ _2a\"></span>30 <span class=\"_ _2f\"></span>ottobre <span class=\"_ _2a\"></span>2023; <span class=\"_ _2a\"></span>ii) <span class=\"_ _2a\"></span>il <span class=\"_ _2f\"></span>rimborso <span class=\"_ _2f\"></span>delle <span class=\"_ _2a\"></span>quattro <span class=\"_ _2a\"></span>rate <span class=\"_ _2a\"></span>trimestr<span class=\"_ _1\"></span>ali <span class=\"_ _2a\"></span>del <span class=\"_ _2f\"></span>finanziamento <span class=\"_ _2a\"></span>con<span class=\"_ _2ba\"> </span>Mediobanca <span class=\"_ _2d\"></span>di <span class=\"_ _4\"></span>iniziali <span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>0 <span class=\"_ _4\"></span>milioni <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>euro, <span class=\"_ _2d\"></span>per <span class=\"_ _4\"></span><span class=\"ls4\">16</span>.667 <span class=\"_ _4\"></span>migliaia <span class=\"_ _2d\"></span>di <span class=\"_ _4\"></span>euro <span class=\"_ _2d\"></span>con <span class=\"_ _2d\"></span>scaden<span class=\"_ _1\"></span>za <span class=\"_ _2d\"></span>il <span class=\"_ _2d\"></span>28 <span class=\"_ _4\"></span>ottobre <span class=\"_ _2d\"></span>2023; <span class=\"_ _2d\"></span>iii) <span class=\"_ _4\"></span>il<span class=\"_ _2ba\"> </span>rimborso <span class=\"_ _2f\"></span>delle <span class=\"_ _2d\"></span>rate <span class=\"_ _2a\"></span>dei <span class=\"_ _2d\"></span>finanziamenti <span class=\"_ _2f\"></span>con <span class=\"_ _2f\"></span>BEI <span class=\"_ _2f\"></span>riferiti <span class=\"_ _2d\"></span>a <span class=\"_ _2a\"></span>due <span class=\"_ _2d\"></span>rate <span class=\"_ _2a\"></span>semestrali<span class=\"_ _1\"></span> <span class=\"_ _2f\"></span>del <span class=\"_ _2f\"></span>finanziamento <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>iniziali <span class=\"_ _2d\"></span>80<span class=\"_ _2ba\"> </span>milioni <span class=\"_ _33\"> </span>di <span class=\"_ _33\"> </span>euro, <span class=\"_ _33\"> </span>per <span class=\"_ _33\"> </span>complessivi <span class=\"_ _33\"> </span>5.333 <span class=\"_ _33\"> </span>migliaia <span class=\"_ _33\"> </span>di <span class=\"_ _33\"> </span>euro <span class=\"_ _33\"> </span>con <span class=\"_ _33\"> </span>scadenza <span class=\"_ _33\"> </span>il <span class=\"_ _33\"> </span>12  d<span class=\"_ _1\"></span>icembre <span class=\"_ _33\"> </span>2032, <span class=\"_ _33\"> </span>di <span class=\"_ _33\"> </span>due <span class=\"_ _33\"> </span>rate<span class=\"_ _2ba\"> </span>semestrali del finan<span class=\"_ _1\"></span>ziamento di iniz<span class=\"_ _1\"></span>iali 100 mili<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>ni, per comples<span class=\"_ _1\"></span>sivi 8.587 migliaia di euro, c<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>n scadenza il 1<span class=\"_ _1\"></span>9<span class=\"_ _2ba\"> </span>dicembre  2<span class=\"_ _1\"></span>029,  il  rimb<span class=\"_ _1\"></span>orso  di  due  <span class=\"ls3e\">rat</span>e  s<span class=\"_ _1\"></span>emestrali <span class=\"_ _33\"> </span>del  finanziament<span class=\"_ _1\"></span>o  di  iniz<span class=\"_ _1\"></span>iali  70  milioni <span class=\"_ _33\"> </span>di  euro  per<span class=\"_ _2ba\"> </span>complessivi 4.828 <span class=\"_ _1\"></span>migliaia di euro con s<span class=\"_ _1\"></span>cadenza ad agost<span class=\"_ _1\"></span>o 2036.<span class=\"_ _2ba\"> </span>Le <span class=\"_ _4\"></span>quote dei finanziamenti da <span class=\"_ _4\"></span>rimborsare nel <span class=\"_ _4\"></span>2024, in co<span class=\"_ _4\"></span>erenza con i <span class=\"_ _4\"></span>piani di <span class=\"_ _4\"></span>ammortamento, sono esposte<span class=\"_ _2ba\"> </span>tra <span class=\"_ _2d\"></span>le <span class=\"_ _4\"></span>passivit\u00e0 <span class=\"_ _2d\"></span>correnti <span class=\"_ _4\"></span>per <span class=\"_ _2d\"></span>complessivi <span class=\"_ _4\"></span>19.659 <span class=\"_ _2d\"></span>migliaia <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>euro, <span class=\"_ _2d\"></span>comprensive<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>degli <span class=\"_ _4\"></span>effetti <span class=\"_ _2d\"></span>connessi <span class=\"_ _4\"></span>al <span class=\"_ _2d\"></span>costo<span class=\"_ _2ba\"> </span>ammortizzato.  Al <span class=\"_ _2d\"></span>31 <span class=\"_ _2d\"></span>dicembr<span class=\"_ _1\"></span>e <span class=\"_ _2d\"></span>2023 <span class=\"_ _2d\"></span>il <span class=\"_ _2d\"></span>Grup<span class=\"_ _1\"></span>po <span class=\"_ _2d\"></span>dispone <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>linee <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>credito <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>breve <span class=\"_ _4\"></span>periodo <span class=\"_ _2d\"></span><span class=\"ff6\">committed <span class=\"_ _4\"></span></span><span class=\"ls2\">e <span class=\"_ _2d\"></span></span><span class=\"ff6\">uncommitted</span> <span class=\"_ _2d\"></span>non<span class=\"_ _2ba\"> </span>utilizzate per complessi<span class=\"_ _30\"></span>v<span class=\"_ _4\"></span>i 199 mili<span class=\"_ _1\"></span>oni d<span class=\"lsa\">i </span>euro<span class=\"ls10\">. </span>Nella <span class=\"_ _2d\"></span>seguent<span class=\"_ _1\"></span>e <span class=\"_ _2d\"></span>tabella <span class=\"_ _4\"></span>viene <span class=\"_ _2d\"></span><span class=\"ff5\">riportata <span class=\"_ _2d\"></span>l\u2019an<span class=\"_ _1\"></span>alisi <span class=\"_ _2d\"></span>dei <span class=\"_ _4\"></span>finanziamenti <span class=\"_ _2d\"></span>con <span class=\"_ _2d\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _2d\"></span>condizioni <span class=\"_ _4\"></span>generali <span class=\"_ _2d\"></span>per <span class=\"_ _4\"></span>ogni <span class=\"_ _2d\"></span>singolo<span class=\"_ _2ba\"> </span></span>rapporto di credito del Gruppo nei confronti degli enti finanziatori. Relativa<span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>ente agli anticipi con gli istituti<span class=\"_ _2ba\"> </span>finanziari <span class=\"_ _2d\"></span>UniCredit <span class=\"_ _2f\"></span>e <span class=\"_ _2d\"></span>Intesa <span class=\"_ _2f\"></span>Sanpaolo, <span class=\"_ _2f\"></span>si <span class=\"_ _2d\"></span>evidenzia <span class=\"_ _2f\"></span>che <span class=\"_ _2f\"></span>le <span class=\"_ _2d\"></span>condizioni <span class=\"_ _2d\"></span>applicate <span class=\"_ _2f\"></span>sono <span class=\"_ _2f\"></span>concordate <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>volta <span class=\"_ _2f\"></span>in<span class=\"_ _2ba\"> </span>volta e <span class=\"_ _4\"></span>riflettono la situazione di mercato, mentre le <span class=\"_ _4\"></span>condizioni delle linee <span class=\"ff6\">committed</span> vengono determinate<span class=\"_ _2ba\"> </span>in base alla percentuale<span class=\"_ _30\"></span> di utilizzo.<span class=\"_ _2ba\"> </span>Il tasso <span class=\"_ _1\"></span>di in<span class=\"_ _1\"></span>teresse m<span class=\"_ _1\"></span>edio s<span class=\"_ _1\"></span>ui finanz<span class=\"_ _1\"></span>iamenti bancari <span class=\"_ _30\"></span>nel periodo d<span class=\"_ _1\"></span>i riferi<span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>ento <span class=\"_ _1\"></span>\u00e8 stato<span class=\"_ _1\"></span> pari a<span class=\"_ _30\"></span> <span class=\"_ _4\"></span>3,<span class=\"ls4\">83</span>% sup<span class=\"_ _30\"></span>eriore<span class=\"_ _2ba\"> </span>rispetto <span class=\"ff5\">al tasso risultan<span class=\"_ _1\"></span>te nell\u2019esercizi<span class=\"_ _1\"></span>o precedente p<span class=\"_ _1\"></span>ari a 1,<span class=\"ff3 ls4\">47<span class=\"ls0\">%. </span></span></span>Finanziato<span class=\"_ _4\"></span>re<span class=\"_ _148\"> </span>Tipolo<span class=\"_ _4\"></span>gia<span class=\"_ _2ba\"> </span>Amm<span class=\"_ _1\"></span>ontare<span class=\"_ _2ba\"> </span>concesso<span class=\"_ _2ba\"> </span>Amm<span class=\"_ _1\"></span>ontare<span class=\"_ _2ba\"> </span>utilizzato<span class=\"_ _2ba\"> </span>(v<span class=\"_ _1\"></span>alore<span class=\"_ _2ba\"> </span>nominale)<span class=\"_ _2ba\"> </span>Amm<span class=\"_ _1\"></span>ontare<span class=\"_ _2ba\"> </span>dispo<span class=\"_ _4\"></span>nibi<span class=\"_ _4\"></span>le<span class=\"_ _2ba\"> </span>Valore <span class=\"_ _4\"></span>in<span class=\"_ _2ba\"> </span>bilan<span class=\"_ _4\"></span>cio<span class=\"_ _2ba\"> </span>Tasso<span class=\"_ _2ba\"> </span>Pool<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>BNL_Uni<span class=\"_ _4\"></span>credit<span class=\"_ _4\"></span>_ <span class=\"_ _4\"></span>Int<span class=\"_ _4\"></span>esa<span class=\"_ _4\"></span> Sa<span class=\"_ _4\"></span>n<span class=\"_ _2ba\"> </span>Paol<span class=\"_ _4\"></span>o<span class=\"_ _2ba\"> </span>RCF<span class=\"_ _1b2\"> </span>150<span class=\"_ _1\"></span>.000<span class=\"_ _1e8\"></span><span class=\"ls8b\">      <span class=\"ls0\"> <span class=\"_ _24\"> </span>0<span class=\"_ _79\"> </span>150.0<span class=\"_ _30\"></span>00<span class=\"_ _1e9\"></span><span class=\"ls8b\">     <span class=\"ls0\"> <span class=\"_ _24\"> </span>0<span class=\"_ _37\"> </span>Eu<span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>bo<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>+ <span class=\"_ _4\"></span>sp<span class=\"_ _4\"></span>read<span class=\"_ _2ba\"> </span></span></span></span></span>Uni<span class=\"_ _4\"></span>credi<span class=\"_ _4\"></span>t<span class=\"_ _1db\"> </span>An<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>icip<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>ex<span class=\"_ _4\"></span>po<span class=\"_ _4\"></span>rt<span class=\"_ _85\"> </span>15<span class=\"_ _1\"></span>.000<span class=\"_ _1e8\"></span><span class=\"ls8b\">        <span class=\"ls0\"> <span class=\"_ _14\"> </span>0<span class=\"_ _8b\"> </span>15.0<span class=\"_ _1\"></span>00<span class=\"_ _1e9\"></span><span class=\"ls8b\">       <span class=\"ls0\"> <span class=\"_ _14\"> </span>0<span class=\"_ _37\"> </span>Eu<span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>bo<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>+ <span class=\"_ _4\"></span>sp<span class=\"_ _4\"></span>read<span class=\"_ _2ba\"> </span></span></span></span></span>Uni<span class=\"_ _4\"></span>credi<span class=\"_ _4\"></span>t<span class=\"_ _2ba\"> </span>An<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>cip<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>fin<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>nz<span class=\"_ _4\"></span>ia<span class=\"_ _4\"></span>ri<span class=\"_ _196\"> </span>8.000<span class=\"_ _1e8\"></span><span class=\"ls8b\">          <span class=\"ls0\"> <span class=\"_ _4e\"> </span>0<span class=\"_ _41\"> </span>8.000<span class=\"_ _1ea\"></span><span class=\"ls8b\">         <span class=\"ls0\"> <span class=\"_ _4e\"> </span>0<span class=\"_ _37\"> </span>Eu<span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>bo<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>+ <span class=\"_ _4\"></span>sp<span class=\"_ _4\"></span>read<span class=\"_ _2ba\"> </span></span></span></span></span>Int<span class=\"_ _4\"></span>esa<span class=\"_ _4\"></span> Sa<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>Pao<span class=\"_ _4\"></span>lo<span class=\"_ _2ba\"> </span>An<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>cip<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>fin<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>nz<span class=\"_ _4\"></span>ia<span class=\"_ _4\"></span>ri<span class=\"_ _153\"> </span>25.00<span class=\"_ _1\"></span>0<span class=\"_ _1e8\"></span><span class=\"ls8b\">        <span class=\"ls0\"> <span class=\"_ _47\"> </span>0<span class=\"_ _54\"> </span>25.00<span class=\"_ _1\"></span>0<span class=\"_ _1ea\"></span><span class=\"ls8b\">       <span class=\"ls0\"> <span class=\"_ _47\"> </span>0<span class=\"_ _37\"> </span>Euri<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>r + <span class=\"_ _4\"></span>sp<span class=\"_ _4\"></span>rea<span class=\"_ _4\"></span>d<span class=\"_ _2ba\"> </span></span></span></span></span>Int<span class=\"_ _4\"></span>esa<span class=\"_ _4\"></span> Sa<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>Pao<span class=\"_ _4\"></span>lo<span class=\"_ _56\"> </span>Fi<span class=\"_ _4\"></span>do<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>- s<span class=\"_ _4\"></span>copert<span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>c/c<span class=\"_ _7\"> </span>1.000<span class=\"_ _1e8\"></span><span class=\"ls8b\">          <span class=\"ls0\"> <span class=\"_ _4e\"> </span>0<span class=\"_ _41\"> </span>1.000<span class=\"_ _1ea\"></span><span class=\"ls8b\">         <span class=\"ls0\"> <span class=\"_ _94\"> </span>0<span class=\"_ _29\"> </span>Eu<span class=\"_ _4\"></span>rib<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>r <span class=\"_ _4\"></span>+ s<span class=\"_ _4\"></span>prea<span class=\"_ _4\"></span>d<span class=\"_ _2ba\"> </span></span></span></span></span>Totale<span class=\"_ _1eb\"> </span>199.<span class=\"_ _30\"></span>000<span class=\"_ _1ec\"></span><span class=\"ls8b\">      <span class=\"ls0\"> <span class=\"_ _1be\"> </span>0<span class=\"_ _1ed\"> </span>199.<span class=\"_ _30\"></span>000<span class=\"_ _27\"> </span>0<span class=\"_ _2ba\"> </span></span></span>(m<span class=\"_ _1\"></span>igli<span class=\"_ _1\"></span>aia<span class=\"_ _1\"></span> di euro<span class=\"_ _30\"></span>)<span class=\"_ _2ba\"> </span>In <span class=\"_ _2d\"></span>relazione <span class=\"_ _2d\"></span>alle <span class=\"_ _2d\"></span>altre <span class=\"_ _2d\"></span>operaz<span class=\"_ _1\"></span>ioni <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>finanziamento, <span class=\"_ _2d\"></span>si <span class=\"_ _2d\"></span>rappresenta <span class=\"_ _4\"></span>che <span class=\"_ _2f\"></span><span class=\"lsa\">il <span class=\"_ _2f\"></span></span><span class=\"ff6\">fair <span class=\"_ _2d\"></span>value</span> <span class=\"_ _2d\"></span>al <span class=\"_ _2d\"></span>31 <span class=\"_ _2d\"></span>dicembre <span class=\"_ _4\"></span>202<span class=\"_ _4\"></span>3 <span class=\"_ _2d\"></span>dei<span class=\"_ _2ba\"> </span>prestiti b<span class=\"_ _1\"></span>ancari <span class=\"_ _30\"></span>\u00e8 stimato <span class=\"_ _30\"></span>pari a <span class=\"_ _30\"></span>499,5 <span class=\"_ _1\"></span>milioni <span class=\"_ _1\"></span>di eur<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>. L<span class=\"_ _1\"></span>a sti<span class=\"_ _1\"></span>ma \u00e8<span class=\"_ _1\"></span> stata <span class=\"_ _30\"></span>effettuata <span class=\"_ _1\"></span>considerando <span class=\"_ _30\"></span>una curva<span class=\"_ _1\"></span> <span class=\"ff6\">free<span class=\"_ _2ba\"> </span></span>risk<span class=\"ff3\"> <span class=\"_ _2d\"></span>dei <span class=\"_ _2d\"></span>tassi <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>mercato, <span class=\"_ _2d\"></span>maggiorata <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>uno <span class=\"_ _2d\"></span></span>spread <span class=\"_ _2d\"></span>posto <span class=\"_ _2d\"></span>pari <span class=\"_ _2d\"></span>al <span class=\"_ _2d\"></span>differenziale <span class=\"_ _2d\"></span>BTP/Bund <span class=\"_ _2d\"></span>p<span class=\"ff3\">er <span class=\"_ _2d\"></span>considerare <span class=\"_ _2d\"></span>la<span class=\"_ _2ba\"> </span></span>componente rischi<span class=\"_ _1\"></span>o di credito.<span class=\"_ _2ba\"> </span>I <span class=\"_ _30\"></span>debiti <span class=\"_ _30\"></span>finanziari <span class=\"_ _30\"></span>per <span class=\"_ _30\"></span>lease <span class=\"_ _30\"></span>ex <span class=\"_ _30\"></span>IFRS <span class=\"_ _30\"></span>16 <span class=\"_ _30\"></span>accolgono, <span class=\"_ _30\"></span>per <span class=\"_ _30\"></span>complessivi<span class=\"_ _1\"></span> <span class=\"_ _30\"></span>4.933 <span class=\"_ _30\"></span>migliaia <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>euro, <span class=\"_ _30\"></span>le <span class=\"_ _30\"></span>passivit\u00e0 <span class=\"_ _30\"></span>finanziari<span class=\"_ _1\"></span>e<span class=\"_ _2ba\"> </span>relative <span class=\"_ _2d\"></span>ai <span class=\"_ _2d\"></span>diritti <span class=\"_ _2f\"></span>d\u2019uso <span class=\"_ _2d\"></span>iscritti, <span class=\"_ _2d\"></span>con <span class=\"_ _2d\"></span>ripartizione <span class=\"_ _2d\"></span>tra <span class=\"_ _2d\"></span>lungo <span class=\"_ _2f\"></span>e <span class=\"_ _2d\"></span>breve, <span class=\"_ _2d\"></span>in <span class=\"_ _2f\"></span>linea <span class=\"_ _2d\"></span>con <span class=\"_ _2d\"></span>le <span class=\"_ _2d\"></span>scadenze <span class=\"_ _2f\"></span>contrattuali. <span class=\"_ _2d\"></span>Nel<span class=\"_ _2ba\"> </span>corso  dell\u2019eserciz<span class=\"_ _1\"></span>io  il  <span class=\"ff3\">sudd<span class=\"_ _1\"></span>etto  debito  ha  r<span class=\"_ _30\"></span>egistrato  un  increment<span class=\"_ _1\"></span>o  netto  p<span class=\"_ _1\"></span>rincipalmente  per <span class=\"_ _33\"> </span>le  nuove<span class=\"_ _2ba\"> </span></span>iscrizioni effettuat<span class=\"_ _1\"></span>e. La <span class=\"_ _2d\"></span>seguente <span class=\"_ _4\"></span>tabella <span class=\"_ _2d\"></span>riporta <span class=\"_ _4\"></span>la <span class=\"_ _2d\"></span><span class=\"ff5\">composizione <span class=\"_ _2d\"></span>dell\u2019Inde<span class=\"_ _30\"></span>bitam<span class=\"_ _4\"></span>ento <span class=\"_ _2d\"></span>Finanziar<span class=\"_ _1\"></span>io <span class=\"_ _2d\"></span>Netto <span class=\"_ _4\"></span>al <span class=\"_ _2d\"></span>31 <span class=\"_ _2d\"></span>dicembre <span class=\"_ _4\"></span>20<span class=\"ff3\">2<span class=\"_ _4\"></span>3 <span class=\"_ _2d\"></span>e <span class=\"_ _2d\"></span>al<span class=\"_ _2ba\"> </span></span></span>31  dicembre <span class=\"_ _37\"> </span>2022  determinato  secondo  quanto  previsto <span class=\"_ _37\"> </span>dagli <span class=\"_ _37\"> </span><span class=\"ff6\">Orientam<span class=\"_ _1\"></span>enti <span class=\"_ _37\"> </span>in  materia <span class=\"_ _37\"> </span>di  obblighi  di<span class=\"_ _2ba\"> </span></span>informativa  ai  sensi<span class=\"_ _1\"></span>  del  regolamento  sul<span class=\"_ _30\"></span> <span class=\"_ _37\"> </span>prospetto<span class=\"ff3\">  emanati  da<span class=\"_ _30\"></span> <span class=\"_ _37\"> </span>ESMA  (Euro<span class=\"_ _1\"></span>pean  Securities  &amp; <span class=\"_ _33\"> </span>Markets<span class=\"_ _2ba\"> </span></span>Authority) <span class=\"_ _2d\"></span>in <span class=\"_ _2f\"></span>data <span class=\"_ _2f\"></span>4 <span class=\"_ _2f\"></span>marzo <span class=\"_ _2f\"></span>2021 <span class=\"_ _2d\"></span>ed <span class=\"_ _2f\"></span>in <span class=\"_ _2f\"></span>vigore <span class=\"_ _2f\"></span>dal <span class=\"_ _2f\"></span>5 <span class=\"_ _2d\"></span>maggio <span class=\"_ _2f\"></span>2021 <span class=\"_ _2d\"></span>e <span class=\"_ _2a\"></span>recepiti<span class=\"_ _1\"></span> <span class=\"_ _2f\"></span>dalla <span class=\"_ _2d\"></span>CONSOB <span class=\"_ _2f\"></span>con <span class=\"_ _2f\"></span>Richiamo <span class=\"_ _2d\"></span>di<span class=\"_ _2ba\"> </span>Attenzione n. 5/2<span class=\"_ _1\"></span>1 del 29 april<span class=\"_ _1\"></span>e 2021. al 31.12.<span class=\"_ _30\"></span>2023<span class=\"_ _2ba\"> </span>di <span class=\"_ _4\"></span>cui con <span class=\"_ _4\"></span>parti<span class=\"_ _2ba\"> </span>correlate<span class=\"_ _2ba\"> </span>al 31.12.<span class=\"_ _30\"></span>2022<span class=\"_ _2ba\"> </span>di <span class=\"_ _4\"></span>cui con <span class=\"_ _4\"></span>parti<span class=\"_ _2ba\"> </span>correlate<span class=\"_ _2ba\"> </span>(A) <span class=\"_ _4\"></span>Disp<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>ib<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>t\u00e0<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>qu<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>resso<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ba<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>che                2<span class=\"_ _1\"></span>24<span class=\"_ _30\"></span>.8<span class=\"_ _30\"></span>76<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span><span class=\"ls0\">0<span class=\"_ _3d\"> </span></span>                2<span class=\"_ _30\"></span>67<span class=\"_ _30\"></span>.7<span class=\"_ _1\"></span>32<span class=\"_ _30\"></span> <span class=\"_ _13\"> </span><span class=\"ls0\">0<span class=\"_ _2ba\"> </span></span>(B) A<span class=\"_ _4\"></span>lt<span class=\"_ _4\"></span>re d<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>sp<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>ib<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>t\u00e0<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>qu<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>eq<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>iva<span class=\"_ _4\"></span>len<span class=\"_ _4\"></span>ti<span class=\"_ _2ba\"> </span>0<span class=\"_ _1ee\"> </span>0<span class=\"_ _1ee\"> </span>0<span class=\"_ _1ee\"> </span>0<span class=\"_ _2ba\"> </span>(C) T<span class=\"_ _4\"></span>it<span class=\"_ _4\"></span>ol<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>eten<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span> p<span class=\"_ _4\"></span>er <span class=\"_ _4\"></span>la<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>negozi<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>zio<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>e<span class=\"_ _2ba\"> </span>0<span class=\"_ _1ee\"> </span>0<span class=\"_ _1ee\"> </span>0<span class=\"_ _1ee\"> </span>0<span class=\"_ _2ba\"> </span>(D) Liquidit\u00e0<span class=\"_ _4\"></span> (A)+(B<span class=\"_ _1\"></span>)+(C)<span class=\"_ _2ba\"> </span>224.<span class=\"_ _30\"></span>876<span class=\"_ _1ee\"> </span>0<span class=\"_ _1bb\"> </span>267.<span class=\"_ _1\"></span>732<span class=\"_ _1ee\"> </span>0<span class=\"_ _2ba\"> </span>(E) Crediti<span class=\"_ _4\"></span> finan<span class=\"_ _4\"></span>ziari correnti<span class=\"_ _2ba\"> </span>0<span class=\"_ _1ee\"> </span>0<span class=\"_ _1ee\"> </span>0<span class=\"_ _1ee\"> </span>0<span class=\"_ _2ba\"> </span>(F) Debit<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>fin<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>nz<span class=\"_ _4\"></span>ia<span class=\"_ _4\"></span>ri <span class=\"_ _4\"></span>corren<span class=\"_ _4\"></span>ti<span class=\"_ _2ba\"> </span>0<span class=\"_ _1ee\"> </span>0<span class=\"_ _1ee\"> </span>0<span class=\"_ _1ee\"> </span>0<span class=\"_ _2ba\"> </span>(G) Pa<span class=\"_ _4\"></span>rte <span class=\"_ _4\"></span>corrent<span class=\"_ _4\"></span>e d<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span>l\u2019i<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>deb<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>tamen<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>fin<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>nza<span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>corrent<span class=\"_ _4\"></span>e<span class=\"_ _2ba\"> </span>(19.6<span class=\"_ _1\"></span>59)<span class=\"_ _1ee\"> </span>0<span class=\"_ _132\"> </span>(431.651)<span class=\"_ _1ee\"> </span>0<span class=\"_ _2ba\"> </span>(H)<span class=\"_ _1\"></span> A<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>tri<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>eb<span class=\"_ _4\"></span>it<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>fin<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>nzi<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>ri <span class=\"_ _4\"></span>corrent<span class=\"_ _4\"></span>i<span class=\"_ _2ba\"> </span>(2.54<span class=\"_ _1\"></span>9)<span class=\"_ _1ee\"> </span>0<span class=\"_ _d1\"> </span>(2.0<span class=\"_ _1\"></span>09)<span class=\"_ _1ee\"> </span>0<span class=\"_ _2ba\"> </span>(I<span class=\"_ _1\"></span>) Indebita<span class=\"_ _4\"></span>mento finan<span class=\"_ _4\"></span>ziario <span class=\"_ _4\"></span>corrente (F)+(G)<span class=\"_ _1\"></span>+(H)<span class=\"_ _2ba\"> </span>(22.<span class=\"_ _30\"></span>208)<span class=\"_ _1ee\"> </span>0<span class=\"_ _132\"> </span>(433.<span class=\"_ _1\"></span>660)<span class=\"_ _1ee\"> </span>0<span class=\"_ _2ba\"> </span>(J) Indebita<span class=\"_ _4\"></span>mento finan<span class=\"_ _4\"></span>ziario <span class=\"_ _4\"></span>corrente netto<span class=\"_ _4\"></span> Liquid<span class=\"_ _4\"></span>it\u00e0 <span class=\"_ _4\"></span>(D)+(E)+(<span class=\"_ _1\"></span>I)<span class=\"_ _2ba\"> </span>202.<span class=\"_ _30\"></span>668<span class=\"_ _1ee\"> </span>0<span class=\"_ _f\"> </span>(165<span class=\"_ _1\"></span>.92<span class=\"_ _1\"></span>8)<span class=\"_ _1ee\"> </span>0<span class=\"_ _2ba\"> </span>(K) Debit<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>fin<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>zi<span class=\"_ _4\"></span>ari<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>no<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> corren<span class=\"_ _4\"></span>ti<span class=\"_ _112\"> </span>(503.4<span class=\"_ _1\"></span>92)<span class=\"_ _1ee\"> </span>0<span class=\"_ _132\"> </span>(165.09<span class=\"_ _1\"></span>4)<span class=\"_ _1ee\"> </span>0<span class=\"_ _2ba\"> </span>(L) Obbl<span class=\"_ _4\"></span>igazi<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ni<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>emesse<span class=\"_ _1a3\"> </span>0<span class=\"_ _1ee\"> </span>0<span class=\"_ _1ee\"> </span>0<span class=\"_ _1ee\"> </span>0<span class=\"_ _2ba\"> </span>(M) Al<span class=\"_ _4\"></span>tri<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>deb<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span> n<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>corren<span class=\"_ _4\"></span>ti<span class=\"_ _28\"> </span>(2.384)<span class=\"_ _1ee\"> </span>0<span class=\"_ _d1\"> </span>(2<span class=\"_ _1\"></span>.570)<span class=\"_ _1ee\"> </span>0<span class=\"_ _2ba\"> </span>(N) Debi<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span> commercia<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>no<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> corren<span class=\"_ _4\"></span>ti<span class=\"_ _ce\"> </span>(19<span class=\"_ _1\"></span>.065)<span class=\"_ _1ee\"> </span>0<span class=\"_ _16\"> </span>(7<span class=\"_ _1\"></span>4.425)<span class=\"_ _1ee\"> </span>0<span class=\"_ _2ba\"> </span>(O) Indebita<span class=\"_ _4\"></span>mento finan<span class=\"_ _4\"></span>ziario <span class=\"_ _4\"></span>no<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>corrente (K)+(L<span class=\"_ _30\"></span>)+(M<span class=\"_ _1\"></span>)+(N)<span class=\"_ _d8\"> </span>(524.<span class=\"_ _30\"></span>941)<span class=\"_ _1ee\"> </span>0<span class=\"_ _132\"> </span>(242.0<span class=\"_ _1\"></span>89)<span class=\"_ _1ee\"> </span>0<span class=\"_ _2ba\"> </span>(P) Tota<span class=\"_ _4\"></span>le Indebi<span class=\"_ _4\"></span>tamento <span class=\"_ _4\"></span>Finanziario<span class=\"_ _4\"></span> Netto <span class=\"_ _4\"></span>come da<span class=\"_ _2ba\"> </span>orinetamenti <span class=\"_ _4\"></span>ESM<span class=\"_ _1\"></span>A (J)+(O)<span class=\"_ _2ba\"> </span>(322<span class=\"_ _1\"></span>.27<span class=\"_ _1\"></span>3)<span class=\"_ _1ee\"> </span>0<span class=\"_ _132\"> </span>(408.<span class=\"_ _1\"></span>017)<span class=\"_ _1ee\"> </span>0<span class=\"_ _2ba\"> </span>(Q)<span class=\"_ _1\"></span> St<span class=\"_ _4\"></span>rumen<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>Derivat<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>Co<span class=\"_ _4\"></span>rren<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span> e <span class=\"_ _4\"></span>No<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>C<span class=\"_ _4\"></span>orren<span class=\"_ _4\"></span>ti<span class=\"_ _1ef\"> </span>0<span class=\"_ _1ee\"> </span>0<span class=\"_ _7c\"> </span><span class=\"ls8d\">169<span class=\"_ _1ee\"> </span></span>0<span class=\"_ _2ba\"> </span>(R) C<span class=\"_ _4\"></span>redi<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>fin<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>zi<span class=\"_ _4\"></span>ari<span class=\"_ _4\"></span> n<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> corren<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span> <span class=\"_ _28\"> </span>0<span class=\"_ _1ee\"> </span>0<span class=\"_ _1ee\"> </span>0<span class=\"_ _1ee\"> </span>0<span class=\"_ _2ba\"> </span>(S<span class=\"_ _1\"></span>)<span class=\"_ _42\"> </span>Tota<span class=\"_ _4\"></span>le<span class=\"_ _42\"> </span>Ind<span class=\"_ _4\"></span>ebitamento<span class=\"_ _a9\"> </span>Finan<span class=\"_ _4\"></span>ziario<span class=\"_ _a9\"> </span>Netto<span class=\"_ _42\"> </span>Grupp<span class=\"_ _4\"></span>o<span class=\"_ _a9\"> </span>ENAV<span class=\"_ _2ba\"> </span>(P)+(Q)+(<span class=\"_ _1\"></span>'R)<span class=\"_ _2ba\"> </span>(322<span class=\"_ _1\"></span>.27<span class=\"_ _1\"></span>3)<span class=\"_ _1ee\"> </span>0<span class=\"_ _132\"> </span>(407.<span class=\"_ _1\"></span>848)<span class=\"_ _1ee\"> </span>0<span class=\"_ _2ba\"> </span>(m<span class=\"_ _1\"></span>igli<span class=\"_ _1\"></span>aia d<span class=\"_ _30\"></span>i e<span class=\"_ _4\"></span>uro<span class=\"_ _1\"></span>)",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-593": {
   "value": "21.<span class=\"ffb ls0\"> <span class=\"_ _30\"></span><span class=\"ff3\">Debiti commerciali correnti e non corre<span class=\"_ _1\"></span>nti<span class=\"_ _2ba\"> </span></span></span>I <span class=\"_ _2a\"></span>debiti <span class=\"_ _2f\"></span>commerciali <span class=\"_ _2f\"></span>correnti <span class=\"_ _2a\"></span>ammontano <span class=\"_ _2f\"></span>a <span class=\"_ _2a\"></span>1<span class=\"ls4\">95</span>.715 <span class=\"_ _2f\"></span>migliaia <span class=\"_ _2a\"></span>di <span class=\"_ _2a\"></span>euro <span class=\"_ _2f\"></span>e <span class=\"_ _2a\"></span>registrano <span class=\"_ _2f\"></span>un <span class=\"_ _2a\"></span><span class=\"lsa\">in</span>cremento <span class=\"_ _2a\"></span>netto <span class=\"_ _2f\"></span>di<span class=\"_ _2ba\"> </span>55<span class=\"ls10\">.6<span class=\"ls17\">19<span class=\"ls0\"> <span class=\"_ _4\"></span><span class=\"ff5\">m<span class=\"_ _4\"></span>igliaia <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>euro, <span class=\"_ _4\"></span>rispetto <span class=\"_ _4\"></span>all\u2019esercizio <span class=\"_ _4\"></span>precedente, <span class=\"_ _4\"></span>imputabile <span class=\"_ _4\"></span>principalmente <span class=\"_ _4\"></span>ai <span class=\"_ _4\"></span>debiti <span class=\"_ _2d\"></span>per <span class=\"_ _4\"></span>balance <span class=\"_ _4\"></span></span><span class=\"ls2\">e<span class=\"_ _2ba\"> </span></span></span></span></span>ai debiti<span class=\"_ _1\"></span> verso <span class=\"_ _1\"></span>i fornit<span class=\"_ _1\"></span>ori<span class=\"lse\">, </span><span class=\"ff5\">mentre <span class=\"_ _1\"></span>un\u2019analisi <span class=\"_ _1\"></span>complessiv<span class=\"_ _1\"></span>a de<span class=\"ff3\">i <span class=\"_ _1\"></span>debiti co<span class=\"_ _1\"></span>mmerciali sia<span class=\"_ _30\"></span> corrente ch<span class=\"_ _30\"></span>e non corr<span class=\"_ _1\"></span>ente<span class=\"_ _2ba\"> </span></span></span>determina una vari<span class=\"_ _1\"></span>azione in legg<span class=\"_ _1\"></span>ero incremento per<span class=\"_ _1\"></span> 259 migliaia di euro.  I <span class=\"_ _2d\"></span><span class=\"fc2 ls0\">debiti <span class=\"_ _4\"></span>verso <span class=\"_ _2d\"></span>i <span class=\"_ _2d\"></span>fornitori <span class=\"_ _2d\"></span><span class=\"ff5 fc0\">di <span class=\"_ _4\"></span>beni <span class=\"_ _2d\"></span>e <span class=\"_ _2d\"></span>servizi <span class=\"_ _4\"></span>necessari <span class=\"_ _2d\"></span>all\u2019attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _2d\"></span><span class=\"ff3\">del <span class=\"_ _2d\"></span>Gruppo <span class=\"_ _2d\"></span>r<span class=\"_ _1\"></span>egistrano <span class=\"_ _2d\"></span>un <span class=\"_ _4\"></span><span class=\"lsa\">in</span>cremento <span class=\"_ _2d\"></span>netto <span class=\"_ _2d\"></span>di<span class=\"_ _2ba\"> </span></span></span></span>14.<span class=\"ls17\">906</span>  <span class=\"ls44\">mi<span class=\"_ _1\"></span><span class=\"ls0\">gliaia <span class=\"_ _33\"> </span>di <span class=\"_ _34\"> </span>euro <span class=\"_ _33\"> </span>riferito <span class=\"_ _33\"> </span>principal<span class=\"_ _1\"></span>mente <span class=\"_ _33\"> </span>alla <span class=\"_ _34\"> </span>maggiore <span class=\"_ _33\"> </span>fatturazione <span class=\"_ _34\"> </span>concentrata <span class=\"_ _33\"> </span><span class=\"ff5\">nell\u2019ultimo <span class=\"_ _34\"> </span>mese<span class=\"_ _2ba\"> </span></span></span></span>dell\u2019anno <span class=\"_ _34\"> </span><span class=\"ff3\">per <span class=\"_ _34\"> </span>attivit\u00e0 <span class=\"_ _34\"> </span>legate <span class=\"_ _34\"> </span>sia <span class=\"_ _33\"> </span>a <span class=\"_ _34\"> </span>progetti <span class=\"_ _34\"></span>di <span class=\"_ _34\"> </span>investiment<span class=\"_ _1\"></span>o <span class=\"_ _34\"> </span>che <span class=\"_ _33\"> </span>ad <span class=\"_ _34\"> </span>acquisti <span class=\"_ _34\"> </span>legati <span class=\"_ _34\"> </span>alla <span class=\"_ _34\"> </span>realizzazione <span class=\"_ _34\"> </span>delle<span class=\"_ _2ba\"> </span></span>commesse estere.<span class=\"_ _1\"></span> La <span class=\"_ _4\"></span>voce <span class=\"fc2\">debiti <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>anticipi ricevuti su <span class=\"_ _4\"></span>progetti finanziati in <span class=\"_ _4\"></span>am<span class=\"_ _4\"></span>bito europeo <span class=\"_ _4\"></span></span>che ammonta a <span class=\"_ _4\"></span>5.767 <span class=\"_ _4\"></span>migliaia di<span class=\"_ _2ba\"> </span>euro risulta in<span class=\"_ _1\"></span> increment<span class=\"_ _1\"></span>o, rispetto <span class=\"_ _1\"></span>al dato del 3<span class=\"_ _1\"></span>1 dicembre 2<span class=\"_ _1\"></span>02<span class=\"ls4\">2,</span> princip<span class=\"_ _1\"></span>almente per <span class=\"_ _30\"></span>i pre-financing ricevuti<span class=\"_ _2ba\"> </span>su alcuni progetti finan<span class=\"_ _1\"></span>ziati in ambito SESAR<span class=\"lsb\">. </span> I <span class=\"_ _2a\"></span><span class=\"fc2 ls0\">debiti <span class=\"_ _2a\"></span>per <span class=\"_ _2a\"></span>balance <span class=\"_ _2a\"></span>Eur<span class=\"_ _1\"></span>ocontrol <span class=\"_ _2a\"></span><span class=\"fc0\">ammontano <span class=\"_ _2f\"></span>complessivamente <span class=\"_ _2f\"></span>a <span class=\"_ _34\"></span>94.941 <span class=\"_ _2f\"></span>migliaia <span class=\"_ _2a\"></span>di <span class=\"_ _2a\"></span>euro, <span class=\"_ _2f\"></span>di <span class=\"_ _2a\"></span>cui <span class=\"_ _2a\"></span>la <span class=\"_ _2a\"></span>parte<span class=\"_ _2ba\"> </span></span></span>classificata  n<span class=\"_ _1\"></span>ei  debiti<span class=\"_ _30\"></span>  correnti  \u00e8 <span class=\"_ _33\"> </span>pari  a<span class=\"_ _1\"></span>  76.242 <span class=\"_ _33\"> </span><span class=\"ff5\">migliaia  di <span class=\"_ _33\"> </span>euro  e <span class=\"_ _33\"> </span>corrisponde <span class=\"_ _33\"> </span>all\u2019importo <span class=\"_ _33\"> </span>che<span class=\"_ _4\"></span></span>,  al<span class=\"_ _30\"></span>  lordo<span class=\"_ _2ba\"> </span>dell\u2019effetto <span class=\"_ _1\"></span>finanzia<span class=\"ff3\">rio, <span class=\"_ _1\"></span>verr\u00e0 restituit<span class=\"_ _1\"></span>o ai vett<span class=\"_ _1\"></span>ori tramite <span class=\"_ _1\"></span>la tariffa<span class=\"_ _1\"></span> nel <span class=\"ls17\">20</span>24<span class=\"ls10\">. </span>Il <span class=\"_ _1\"></span>decremento<span class=\"_ _1\"></span> netto c<span class=\"_ _1\"></span>omplessivo<span class=\"_ _2ba\"> </span></span>del <span class=\"_ _2d\"></span>debito <span class=\"_ _4\"></span>per <span class=\"_ _2d\"></span>balance <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>16.941 <span class=\"_ _4\"></span>migliaia <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>euro <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _2d\"></span>riferito <span class=\"_ _2d\"></span>principalmen<span class=\"_ _30\"></span>te<span class=\"_ _4\"></span> <span class=\"_ _2d\"></span>alla <span class=\"_ _4\"></span>minore <span class=\"_ _2d\"></span>iscrizione <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>balance<span class=\"_ _2ba\"> </span>negativi <span class=\"_ _30\"></span>rispetto <span class=\"_ _30\"></span>all\u2019<span class=\"ff3\">esercizi<span class=\"_ _1\"></span>o <span class=\"_ _30\"></span>2022 <span class=\"_ _1\"></span>che <span class=\"_ _30\"></span>aveva <span class=\"_ _30\"></span>visto <span class=\"_ _30\"></span>la <span class=\"_ _30\"></span>rilevazione <span class=\"_ _30\"></span>del <span class=\"_ _30\"></span>balance <span class=\"_ _1\"></span>per <span class=\"_ _30\"></span>rischio <span class=\"_ _30\"></span>traffico <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>rotta <span class=\"_ _30\"></span>e <span class=\"_ _30\"></span>della<span class=\"_ _2ba\"> </span></span>seconda fascia di <span class=\"_ _4\"></span>tariffazione del te<span class=\"_ _4\"></span>rminale <span class=\"_ _4\"></span>per totali 56,3 milioni <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>euro <span class=\"_ _4\"></span><span class=\"ff5\">rispetto all\u2019esercizi<span class=\"_ _1\"></span>o <span class=\"_ _4\"></span>in co<span class=\"_ _4\"></span>rso dove<span class=\"_ _2ba\"> </span></span>\u00e8 e<span class=\"_ _1\"></span>merso <span class=\"_ _1\"></span>il <span class=\"_ _30\"></span>so<span class=\"_ _4\"></span>lo <span class=\"_ _30\"></span>balance pe<span class=\"_ _30\"></span>r rischio <span class=\"_ _30\"></span>traffico della<span class=\"_ _30\"></span> seconda <span class=\"_ _30\"></span>fascia d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>tariffazione <span class=\"_ _30\"></span>per 1,7<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>milioni <span class=\"_ _1\"></span>di eur<span class=\"_ _30\"></span>o. La <span class=\"_ _30\"></span>voce<span class=\"_ _2ba\"> </span>accoglie <span class=\"_ _1\"></span>il bala<span class=\"_ _1\"></span>nce <span class=\"_ _1\"></span><span class=\"ff6\">depreciation<span class=\"ff3\"> <span class=\"_ _30\"></span><span class=\"ls2\">e <span class=\"ls0\">il <span class=\"_ _30\"></span>balance per<span class=\"_ _30\"></span> i p<span class=\"_ _1\"></span>rogetti <span class=\"_ _30\"></span>finanziati in <span class=\"_ _30\"></span>ambito <span class=\"_ _1\"></span>europeo <span class=\"_ _30\"></span>oggetto di<span class=\"_ _1\"></span> resti<span class=\"_ _1\"></span>tuzione<span class=\"_ _2ba\"> </span></span></span></span></span>in <span class=\"_ _4\"></span>base <span class=\"_ _2d\"></span>ai <span class=\"_ _4\"></span>Regolamenti <span class=\"_ _4\"></span>UE <span class=\"_ _4\"></span>per <span class=\"_ _2d\"></span>complessivi <span class=\"_ _4\"></span>14,6 <span class=\"_ _4\"></span>milioni <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>euro <span class=\"_ _4\"></span>(12,6 <span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>ilioni <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>eu<span class=\"_ _1\"></span>ro <span class=\"_ _2d\"></span>nel <span class=\"_ _4\"></span>2022)<span class=\"ls10\">. <span class=\"_ _2d\"></span></span>Il <span class=\"_ _4\"></span>debito <span class=\"_ _4\"></span>per<span class=\"_ _2ba\"> </span>balance <span class=\"_ _30\"></span>quota <span class=\"_ _3e\"></span>corrente <span class=\"_ _30\"></span>si <span class=\"_ _3e\"></span>\u00e8 <span class=\"_ _30\"></span>ridotto <span class=\"_ _30\"></span><span class=\"ff5\">per <span class=\"_ _3e\"></span>l\u2019utilizzo <span class=\"_ _30\"></span>tramite<span class=\"ff3\"> <span class=\"_ _3e\"></span>la <span class=\"_ _30\"></span>tariffa <span class=\"_ _30\"></span>della <span class=\"_ _3e\"></span>quota <span class=\"_ _30\"></span>2023 <span class=\"_ _30\"></span>per <span class=\"_ _3e\"></span>complessivi <span class=\"_ _3e\"></span>38,2 <span class=\"_ _3e\"></span>m<span class=\"_ _4\"></span>ilioni<span class=\"_ _2ba\"> </span></span></span>di euro.   <span class=\"ls1d\">  </span>al 31.12.<span class=\"_ _30\"></span>2023<span class=\"_ _179\"> </span>al 31.12.<span class=\"_ _30\"></span>2022<span class=\"_ _1ed\"> </span>Variazione<span class=\"_ _2ba\"> </span>Debiti<span class=\"_ _4\"></span> commerc<span class=\"_ _30\"></span>ial<span class=\"_ _4\"></span>i correnti<span class=\"_ _2ba\"> </span>Debit<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>verso<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>forn<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>to<span class=\"_ _4\"></span>ri                    1<span class=\"_ _1\"></span>13<span class=\"_ _30\"></span>.7<span class=\"_ _30\"></span>06<span class=\"_ _30\"></span> <span class=\"_ _29\"> </span>                       98<span class=\"_ _30\"></span>.8<span class=\"_ _1\"></span>00<span class=\"_ _30\"></span> <span class=\"_ _132\"> </span><span class=\"ls0\">14.906<span class=\"_ _2ba\"> </span></span>Debit<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>er <span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>icip<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>cevuti<span class=\"_ _4\"></span> s<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span> p<span class=\"_ _4\"></span>ro<span class=\"_ _4\"></span>getti<span class=\"_ _4\"></span> fi<span class=\"_ _4\"></span>na<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>zi<span class=\"_ _4\"></span>at<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>mb<span class=\"_ _4\"></span>it<span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>eu<span class=\"_ _4\"></span>ro<span class=\"_ _4\"></span>peo<span class=\"_ _63\"> </span><span class=\"ls8e\">                        5<span class=\"_ _30\"></span>.7<span class=\"_ _30\"></span>67<span class=\"_ _30\"></span> <span class=\"_ _3f\"> </span>                         3.<span class=\"_ _30\"></span>10<span class=\"_ _30\"></span>9<span class=\"_ _2ba\"> </span></span>2.658<span class=\"_ _2ba\"> </span>Debit<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>er <span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>al<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>ce                      7<span class=\"_ _1\"></span>6.<span class=\"_ _30\"></span>24<span class=\"_ _30\"></span>2 <span class=\"_ _29\"> </span>                       3<span class=\"_ _30\"></span>8.<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>87<span class=\"_ _30\"></span> <span class=\"_ _132\"> </span><span class=\"ls0\">38.055<span class=\"_ _2ba\"> </span></span>Totale                    1<span class=\"_ _1\"></span>95<span class=\"_ _30\"></span>.<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>15<span class=\"_ _30\"></span> <span class=\"_ _29\"> </span>                     14<span class=\"_ _30\"></span>0.<span class=\"_ _30\"></span>09<span class=\"_ _30\"></span>6 <span class=\"_ _50\"> </span><span class=\"ls0\">55.61<span class=\"_ _1\"></span>9<span class=\"_ _2ba\"> </span></span>Debiti<span class=\"_ _4\"></span> commerc<span class=\"_ _30\"></span>ial<span class=\"_ _4\"></span>i n<span class=\"_ _4\"></span>on <span class=\"_ _4\"></span>correnti<span class=\"_ _2ba\"> </span>Debit<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>verso<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>forn<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>to<span class=\"_ _4\"></span>ri                           3<span class=\"_ _1\"></span>66<span class=\"_ _30\"></span> <span class=\"_ _29\"> </span>                            73<span class=\"_ _30\"></span>0 <span class=\"_ _dd\"> </span><span class=\"ls0\">(3<span class=\"_ _1\"></span>64)<span class=\"_ _2ba\"> </span></span>Debit<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>er <span class=\"_ _4\"></span>Ba<span class=\"_ _4\"></span>la<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ce                      1<span class=\"_ _1\"></span>8.<span class=\"_ _30\"></span>69<span class=\"_ _30\"></span>9 <span class=\"_ _29\"> </span>                       7<span class=\"_ _30\"></span>3.<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>95<span class=\"_ _2ba\"> </span>(54.9<span class=\"_ _1\"></span>96)<span class=\"_ _2ba\"> </span>Totale                      1<span class=\"_ _1\"></span>9.<span class=\"_ _30\"></span>0<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>5 <span class=\"_ _37\"> </span>                       74<span class=\"_ _30\"></span>.4<span class=\"_ _30\"></span>25<span class=\"_ _30\"></span> <span class=\"_ _175\"> </span><span class=\"ls0\">(55.3<span class=\"_ _1\"></span>60)<span class=\"_ _2ba\"> </span></span>(m<span class=\"_ _30\"></span>igliaia<span class=\"_ _30\"></span> di euro)",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-594": {
   "value": "22.<span class=\"ffb ls0\"> <span class=\"_ _30\"></span><span class=\"ff3\">Altre passivit\u00e0 correnti e non correnti </span></span>Le <span class=\"_ _1\"></span>altre <span class=\"_ _1\"></span>passivit\u00e0 <span class=\"_ _30\"></span>correnti <span class=\"_ _30\"></span>e n<span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>correnti <span class=\"_ _30\"></span>registrano <span class=\"_ _1\"></span>complessiva<span class=\"_ _1\"></span>mente <span class=\"_ _30\"></span>un <span class=\"ls8\">de</span>cremento <span class=\"_ _30\"></span>netto <span class=\"_ _1\"></span>di <span class=\"_ _30\"></span>3<span class=\"_ _4\"></span>.032 <span class=\"_ _30\"></span>migliaia<span class=\"_ _2ba\"> </span>di <span class=\"_ _30\"></span>euro, rispe<span class=\"_ _1\"></span>tto <span class=\"_ _1\"></span>all\u2019esercizi<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> <span class=\"_ _1\"></span>precedente, <span class=\"_ _30\"></span>a <span class=\"_ _1\"></span>seguito <span class=\"_ _30\"></span>delle <span class=\"_ _30\"></span>v<span class=\"_ _4\"></span>ariazioni <span class=\"_ _30\"></span>rilevate <span class=\"_ _30\"></span>nelle <span class=\"_ _30\"></span>voci rip<span class=\"_ _1\"></span>ortate <span class=\"_ _30\"></span>nella s<span class=\"_ _30\"></span>eguente<span class=\"_ _2ba\"> </span>tabella: quo<span class=\"_ _4\"></span>ta<span class=\"_ _2ba\"> </span>corrente<span class=\"_ _2ba\"> </span>quo<span class=\"_ _4\"></span>ta n<span class=\"_ _4\"></span>on<span class=\"_ _2ba\"> </span>correnteTotale<span class=\"_ _2ba\"> </span>quo<span class=\"_ _4\"></span>ta<span class=\"_ _2ba\"> </span>corrente<span class=\"_ _2ba\"> </span>quo<span class=\"_ _4\"></span>ta n<span class=\"_ _4\"></span>on<span class=\"_ _2ba\"> </span>correnteTotale<span class=\"_ _2ba\"> </span>quo<span class=\"_ _4\"></span>ta<span class=\"_ _2ba\"> </span>corrente<span class=\"_ _2ba\"> </span>quo<span class=\"_ _4\"></span>ta n<span class=\"_ _4\"></span>on<span class=\"_ _2ba\"> </span>correnteTotale<span class=\"_ _2ba\"> </span>Acconti<span class=\"_ _1b2\"> </span>74.285<span class=\"_ _1f0\"></span><span class=\"ls8f\">      <span class=\"ls0\"> <span class=\"_ _91\"> </span>0<span class=\"_ _57\"> </span>74.285<span class=\"_ _1f0\"></span><span class=\"ls8f\">      <span class=\"ls0\"> <span class=\"_ _8e\"> </span>70<span class=\"_ _1\"></span>.337<span class=\"_ _1f0\"></span><span class=\"ls8f\">      <span class=\"ls0\"> <span class=\"_ _91\"> </span>0<span class=\"_ _57\"> </span>70.337<span class=\"_ _1f0\"></span><span class=\"ls8f\">      <span class=\"ls0\"> <span class=\"_ _153\"> </span>3.948<span class=\"_ _c\"> </span>0<span class=\"_ _48\"> </span>3.948<span class=\"_ _2ba\"> </span></span></span></span></span></span></span></span></span>Al<span class=\"_ _4\"></span>tri<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>eb<span class=\"_ _4\"></span>it<span class=\"_ _4\"></span>i<span class=\"_ _103\"> </span>52.495<span class=\"_ _1f0\"></span><span class=\"ls8f\">      <span class=\"ls0\"> <span class=\"_ _91\"> </span>0<span class=\"_ _57\"> </span>52.495<span class=\"_ _1f0\"></span><span class=\"ls8f\">      <span class=\"ls0\"> <span class=\"_ _8e\"> </span>43<span class=\"_ _1\"></span>.600<span class=\"_ _1f0\"></span><span class=\"ls8f\">      <span class=\"ls0\"> <span class=\"_ _91\"> </span>0<span class=\"_ _57\"> </span>43.600<span class=\"_ _1f0\"></span><span class=\"ls8f\">      <span class=\"ls0\"> <span class=\"_ _153\"> </span>8.895<span class=\"_ _c\"> </span>0<span class=\"_ _48\"> </span>8.895<span class=\"_ _2ba\"> </span></span></span></span></span></span></span></span></span>Riscon<span class=\"_ _4\"></span>ti<span class=\"_ _4d\"> </span>10<span class=\"_ _1\"></span>.643<span class=\"_ _1f0\"></span><span class=\"ls8f\">      <span class=\"ls0\"> <span class=\"_ _d4\"> </span>140.8<span class=\"_ _1\"></span>65<span class=\"_ _1f0\"></span><span class=\"ls8f\">    <span class=\"ls0\"> <span class=\"_ _8e\"> </span>151.5<span class=\"_ _1\"></span>08<span class=\"_ _1f0\"></span><span class=\"ls8f\">    <span class=\"ls0\"> <span class=\"_ _1f1\"> </span>9.746<span class=\"_ _1f0\"></span><span class=\"ls8f\">        <span class=\"ls0\"> <span class=\"_ _50\"> </span>157.63<span class=\"_ _1\"></span>7<span class=\"_ _1f0\"></span><span class=\"ls8f\">    <span class=\"ls0\"> <span class=\"_ _8e\"> </span>167.3<span class=\"_ _1\"></span>83<span class=\"_ _1f0\"></span><span class=\"ls8f\">    <span class=\"ls0\"> <span class=\"_ _85\"> </span><span class=\"ls90\">897<span class=\"_ _82\"> </span></span>(16.772)<span class=\"_ _82\"> </span>(15.875<span class=\"_ _1\"></span>)<span class=\"_ _2ba\"> </span></span></span></span></span></span></span></span></span></span></span></span></span>Totale <span class=\"_ _188\"> </span>137.<span class=\"_ _30\"></span>423<span class=\"_ _1f0\"></span><span class=\"ls8f\">    <span class=\"ls0\"> <span class=\"_ _8e\"> </span>140.<span class=\"_ _1\"></span>865<span class=\"_ _1f0\"></span><span class=\"ls8f\">    <span class=\"ls0\"> <span class=\"_ _8e\"> </span>278<span class=\"_ _1\"></span>.288<span class=\"_ _1f0\"></span><span class=\"ls8f\">    <span class=\"ls0\"> <span class=\"_ _17c\"> </span>123.68<span class=\"_ _1\"></span>3<span class=\"_ _1f0\"></span><span class=\"ls8f\">    <span class=\"ls0\"> <span class=\"_ _8e\"> </span>157.<span class=\"_ _1\"></span>637<span class=\"_ _1f0\"></span><span class=\"ls8f\">    <span class=\"ls0\"> <span class=\"_ _8e\"> </span>281<span class=\"_ _1\"></span>.320<span class=\"_ _1f0\"></span><span class=\"ls8f\">    <span class=\"ls0\"> <span class=\"_ _153\"> </span>13.7<span class=\"_ _1\"></span>40<span class=\"_ _82\"> </span>(16.7<span class=\"_ _1\"></span>72)<span class=\"_ _61\"> </span>(<span class=\"_ _1\"></span>3.03<span class=\"_ _1\"></span>2)<span class=\"_ _2ba\"> </span></span></span></span></span></span></span></span></span></span></span></span></span>(m<span class=\"_ _1\"></span>igli<span class=\"_ _1\"></span>aia d<span class=\"_ _30\"></span>i e<span class=\"_ _4\"></span>uro<span class=\"_ _1\"></span>)<span class=\"_ _2ba\"> </span>Variazion<span class=\"_ _4\"></span>i<span class=\"_ _2ba\"> </span>al 31.12.<span class=\"_ _1\"></span>2022<span class=\"_ _2ba\"> </span>al 31.12.<span class=\"_ _1\"></span>2023<span class=\"_ _2ba\"> </span>La <span class=\"_ _2d\"></span>voce <span class=\"_ _2d\"></span><span class=\"fc2\">Acconti</span><span class=\"ff4\"> <span class=\"_ _2d\"></span></span>ammonta <span class=\"_ _4\"></span>a <span class=\"_ _2d\"></span>complessivi <span class=\"_ _2d\"></span>74.285 <span class=\"_ _2d\"></span>migliaia <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>euro <span class=\"_ _2d\"></span>e <span class=\"_ _2d\"></span>si <span class=\"_ _2d\"></span>riferisce <span class=\"_ _2d\"></span>per <span class=\"_ _2d\"></span>69.453 <span class=\"_ _2d\"></span>migliaia <span class=\"_ _4\"></span>di <span class=\"_ _2f\"></span>euro <span class=\"_ _2d\"></span>al<span class=\"_ _2ba\"> </span> debito <span class=\"_ _4\"></span>verso <span class=\"_ _4\"></span>l\u2019Aeronautica<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>Militare <span class=\"_ _4\"></span><span class=\"ff3\">Italiana <span class=\"_ _4\"></span>(AMI) <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>la quota <span class=\"_ _4\"></span>degli <span class=\"_ _4\"></span>incassi <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>competenza <span class=\"_ _4\"></span>ricevuti nel <span class=\"_ _4\"></span>20<span class=\"_ _4\"></span>23<span class=\"_ _2ba\"> </span></span><span class=\"ff3\"> </span>per i servizi di rotta e di t<span class=\"_ _1\"></span>erminale e per 4.832 <span class=\"ff5\">migli<span class=\"_ _1\"></span>aia di euro al debito <span class=\"_ _1\"></span>verso Ente Nazionale per<span class=\"_ _1\"></span> l\u2019Aviazione<span class=\"_ _2ba\"> </span></span><span class=\"ff5\"> </span>Civile <span class=\"_ _2f\"></span>(ENAC) <span class=\"_ _2f\"></span>per <span class=\"_ _2f\"></span>gli <span class=\"_ _2f\"></span>incassi <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>competenza <span class=\"_ _2d\"></span>inerent<span class=\"_ _4\"></span>i <span class=\"_ _2f\"></span>agli <span class=\"_ _2f\"></span>stessi <span class=\"_ _2f\"></span>servizi. <span class=\"_ _2f\"></span>Nel <span class=\"_ _2f\"></span>corso <span class=\"_ _2f\"></span>del <span class=\"_ _2f\"></span>2023 <span class=\"_ _2a\"></span>si <span class=\"_ _2d\"></span>\u00e8 <span class=\"_ _2a\"></span>procedut<span class=\"_ _1\"></span>o <span class=\"_ _2f\"></span>a<span class=\"_ _2ba\"> </span> pagare <span class=\"_ _1\"></span>l<span class=\"ff5\">\u2019Aeronautica <span class=\"_ _30\"></span>Militare <span class=\"ff3\">p<span class=\"_ _1\"></span>er la<span class=\"_ _1\"></span> quot<span class=\"_ _1\"></span>a di <span class=\"_ _30\"></span>competenz<span class=\"_ _1\"></span>a dei <span class=\"_ _30\"></span>servizi di <span class=\"_ _30\"></span>terminale <span class=\"_ _30\"></span>per complessivi<span class=\"_ _30\"></span> 15,6 <span class=\"_ _1\"></span>milioni<span class=\"_ _2ba\"> </span></span></span><span class=\"ff5\"><span class=\"ff3\"> </span></span>di <span class=\"_ _1\"></span>euro e <span class=\"_ _1\"></span>a <span class=\"_ _30\"></span>compensare gli <span class=\"_ _30\"></span>acconti A<span class=\"_ _1\"></span><span class=\"ls91\">MI<span class=\"ls0\"> per <span class=\"_ _30\"></span>i serviz<span class=\"_ _1\"></span>i di <span class=\"_ _30\"></span>rotta ril<span class=\"_ _1\"></span>evati <span class=\"_ _1\"></span>al 3<span class=\"_ _1\"></span>1 dicembre<span class=\"_ _30\"></span> 2022 c<span class=\"_ _1\"></span>on il <span class=\"_ _30\"></span>credito vanta<span class=\"_ _30\"></span>to<span class=\"_ _2ba\"> </span></span></span><span class=\"ls91\"><span class=\"ls0\"> </span></span>nei confronti <span class=\"_ _4\"></span>del Ministero dell\u2019Econo<span class=\"_ _1\"></span>mia e <span class=\"_ _4\"></span>delle Finanze <span class=\"_ _4\"></span>(MEF)<span class=\"ff3\">, <span class=\"_ _4\"></span>da cui <span class=\"_ _4\"></span>\u00e8 emerso un <span class=\"_ _4\"></span>importo a <span class=\"_ _4\"></span>debito pari <span class=\"_ _4\"></span>a<span class=\"_ _2ba\"> </span></span><span class=\"ff3\"> </span>43,6 <span class=\"_ _4\"></span>milioni <span class=\"_ _2d\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>eur<span class=\"_ _1\"></span>o, <span class=\"_ _2d\"></span>pagat<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span>nel mese <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>dicembre, <span class=\"_ _4\"></span>insieme alla <span class=\"_ _2d\"></span>quota<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>di competenza <span class=\"_ _2d\"></span>ENAC<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>relativa <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>2022<span class=\"_ _2ba\"> </span> per un importo pari a<span class=\"_ _30\"></span> <span class=\"_ _4\"></span>5,2 milioni di euro.<span class=\"_ _30\"></span>  Gli <span class=\"_ _2f\"></span><span class=\"fc2\">Altri <span class=\"_ _2a\"></span>debiti</span><span class=\"ff4\">,</span> <span class=\"_ _2f\"></span>che <span class=\"_ _2a\"></span>am<span class=\"_ _1\"></span>montano <span class=\"_ _2f\"></span>a <span class=\"_ _2a\"></span><span class=\"ls17\">52</span>.495 <span class=\"_ _2a\"></span><span class=\"ff5\">migliaia <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>euro <span class=\"_ _2a\"></span>registrano, <span class=\"_ _2f\"></span>rispetto <span class=\"_ _2f\"></span>all\u2019esercizio <span class=\"_ _2f\"></span>precedente, <span class=\"_ _2f\"></span>un<span class=\"_ _2ba\"> </span></span><span class=\"ff5\"> </span>in<span class=\"ls0\">cremento <span class=\"_ _2d\"></span>netto <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>8.895 <span class=\"_ _2d\"></span>migliaia <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>euro <span class=\"_ _2f\"></span>imputabile <span class=\"_ _2d\"></span>principalmen<span class=\"_ _1\"></span>te <span class=\"_ _2f\"></span>ai <span class=\"_ _2d\"></span>maggiori <span class=\"_ _2d\"></span>debiti <span class=\"_ _2d\"></span>verso <span class=\"_ _2f\"></span>il <span class=\"_ _2d\"></span>personale<span class=\"_ _2ba\"> </span></span><span class=\"ls0\"> </span>iscritti per gli accan<span class=\"_ _1\"></span>tonamenti di compe<span class=\"_ _1\"></span>tenza d<span class=\"ff5\">ell\u2019esercizio. </span><span class=\"ff5\"><span class=\"_ _1\"></span><span class=\"ff3\"> </span></span>La voce <span class=\"fc2\">Risconti</span> \u00e8 principal<span class=\"_ _1\"></span>mente riferibile ai ris<span class=\"_ _1\"></span>conti passivi riguardanti i proge<span class=\"_ _30\"></span>tti di investimento finanziati<span class=\"lse\">,<span class=\"_ _2ba\"> </span></span><span class=\"lse\"> </span>di <span class=\"_ _2f\"></span>cui <span class=\"_ _2f\"></span>la <span class=\"_ _2f\"></span>quota <span class=\"_ _2f\"></span>a <span class=\"_ _2f\"></span>breve <span class=\"_ _2d\"></span>rappresenta <span class=\"_ _2a\"></span><span class=\"ff5\">l\u2019imp<span class=\"_ _1\"></span>orto <span class=\"_ _2f\"></span>che <span class=\"_ _2f\"></span>si <span class=\"_ _2f\"></span>riverser\u00e0 <span class=\"_ _2d\"></span>a <span class=\"_ _2f\"></span>conto <span class=\"_ _2f\"></span>economico <span class=\"_ _2d\"></span>nei <span class=\"_ _2f\"></span>prossimi <span class=\"_ _2d\"></span>1<span class=\"_ _4\"></span>2 <span class=\"_ _2d\"></span>mesi. <span class=\"_ _2f\"></span>In<span class=\"_ _2ba\"> </span></span><span class=\"ff5\"> </span>particolare, la<span class=\"_ _30\"></span> voce accogli<span class=\"_ _30\"></span>e:<span class=\"_ _4\"></span> i) <span class=\"_ _1\"></span>i contribu<span class=\"_ _1\"></span>ti <span class=\"_ _1\"></span>PON Infrastru<span class=\"_ _1\"></span>tture e R<span class=\"_ _30\"></span>et<span class=\"_ _4\"></span>i rif<span class=\"_ _1\"></span>eriti al <span class=\"_ _1\"></span>periodo <span class=\"_ _1\"></span>2000/2006, <span class=\"_ _30\"></span>2007/2013<span class=\"_ _2ba\"> </span> e <span class=\"_ _1\"></span>2014/202<span class=\"_ _1\"></span>0 rig<span class=\"_ _1\"></span>uardanti <span class=\"_ _30\"></span>specifici <span class=\"_ _30\"></span>investimenti <span class=\"_ _30\"></span>effettuati <span class=\"_ _30\"></span>negli <span class=\"_ _1\"></span>aeroporti <span class=\"_ _30\"></span>del <span class=\"_ _1\"></span>sud <span class=\"_ _30\"></span>per u<span class=\"_ _1\"></span>n <span class=\"_ _30\"></span>im<span class=\"_ _4\"></span>porto, <span class=\"_ _30\"></span>al <span class=\"_ _1\"></span>netto <span class=\"_ _30\"></span>delle<span class=\"_ _2ba\"> </span> quote <span class=\"_ _3c\"> </span>imputate <span class=\"_ _3c\"> </span>a <span class=\"_ _3c\"> </span>conto <span class=\"_ _3f\"> </span>eco<span class=\"_ _4\"></span>nomico <span class=\"_ _3c\"> </span>e <span class=\"_ _3c\"> </span>delle <span class=\"_ _3c\"> </span>quote <span class=\"_ _3c\"> </span>non <span class=\"_ _3c\"> </span>pi\u00f9 <span class=\"_ _3c\"> </span>previste <span class=\"_ _3c\"> </span>per <span class=\"_ _3c\"> </span>il <span class=\"_ _3c\"> </span>term<span class=\"_ _4\"></span>ine <span class=\"_ _3c\"> </span>del <span class=\"_ _3c\"> </span>periodo <span class=\"_ _3c\"> </span>di<span class=\"_ _2ba\"> </span> rendicontazione <span class=\"_ _2f\"></span>nell\u2019ambit<span class=\"_ _1\"></span>o <span class=\"_ _2a\"></span>del <span class=\"_ _2f\"></span>PON <span class=\"_ _2a\"></span>Trasporti <span class=\"_ _2d\"></span>2014<span class=\"_ _4\"></span><span class=\"ff3\">-2020, <span class=\"_ _2f\"></span>per <span class=\"_ _2f\"></span><span class=\"ls4\">50</span>.306 <span class=\"_ _2a\"></span>migliaia <span class=\"_ _2d\"></span>di <span class=\"_ _2a\"></span>euro <span class=\"_ _2f\"></span>(<span class=\"_ _4\"></span><span class=\"ls17\">63</span>.246 <span class=\"_ _2f\"></span>migliaia <span class=\"_ _2a\"></span>di<span class=\"_ _2ba\"> </span></span><span class=\"ff3\"> </span>euro <span class=\"_ _2a\"></span>al <span class=\"_ _34\"></span>31 <span class=\"_ _2a\"></span>dicembr<span class=\"_ _1\"></span>e <span class=\"_ _34\"></span>2022<span class=\"_ _1\"></span>).<span class=\"lsf\">; <span class=\"_ _2a\"></span></span>ii) <span class=\"_ _34\"> </span>i <span class=\"_ _2a\"></span>contributi <span class=\"_ _2a\"></span>in <span class=\"_ _2a\"></span>conto <span class=\"_ _2a\"></span>impianti <span class=\"_ _2a\"></span>a <span class=\"_ _34\"></span>valere <span class=\"_ _2a\"></span>sugli <span class=\"_ _2a\"></span>investi<span class=\"_ _1\"></span>menti <span class=\"_ _34\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _2a\"></span>gli <span class=\"_ _34\"></span>aerop<span class=\"_ _1\"></span>orti<span class=\"_ _2ba\"> </span> militari, <span class=\"_ _2d\"></span>ai <span class=\"_ _2d\"></span>sensi <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>quanto <span class=\"_ _4\"></span>previsto <span class=\"_ _2d\"></span>dalla <span class=\"_ _2d\"></span>Legge <span class=\"_ _2d\"></span>102/<span class=\"ls17\">20</span>09, <span class=\"_ _2d\"></span>pari <span class=\"_ _2d\"></span>a <span class=\"_ _2d\"></span><span class=\"ls17\">48</span>.476 <span class=\"_ _2d\"></span>migliaia<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>euro <span class=\"_ _2d\"></span>(52.349 <span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>igliaia <span class=\"_ _4\"></span>di<span class=\"_ _2ba\"> </span> euro <span class=\"_ _4\"></span>al 31 <span class=\"_ _4\"></span>dicembre 20<span class=\"_ _4\"></span>22)<span class=\"ls11\">; <span class=\"_ _4\"></span></span>i<span class=\"lsa\">ii</span>) <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>contributi legati <span class=\"_ _4\"></span>ai <span class=\"_ _4\"></span>progetti di <span class=\"_ _4\"></span>investimento finanziati co<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>il programma CEF<span class=\"_ _2ba\"> </span> per un impor<span class=\"_ _1\"></span>to pari a 47.815 migliaia<span class=\"_ _30\"></span> di euro (47.505 migli<span class=\"_ _1\"></span>aia di euro al <span class=\"_ _1\"></span>31 dicembre 2<span class=\"_ _1\"></span>022) che ha regis<span class=\"_ _1\"></span>trato<span class=\"_ _2ba\"> </span> nell\u2019esercizio <span class=\"_ _2f\"></span>un <span class=\"_ _2f\"></span>incremento <span class=\"_ _2f\"></span><span class=\"ff3\">per <span class=\"_ _2f\"></span>la <span class=\"_ _2a\"></span>rendicontazi<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>ne <span class=\"_ _2f\"></span>de<span class=\"lsa\">i <span class=\"_ _2a\"></span></span><span class=\"ff5\">progetti <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>investiment<span class=\"_ _1\"></span>o <span class=\"_ _2f\"></span>finanziati <span class=\"_ _2f\"></span>nell\u2019ambito <span class=\"_ _2f\"></span>del<span class=\"_ _2ba\"> </span></span></span><span class=\"ff3\"><span class=\"ff5\"> </span></span>programma CEF call <span class=\"_ _1\"></span>2016 e 2017; iv) i contributi<span class=\"_ _30\"></span> in conto impianti riferiti al PNRR<span class=\"_ _1\"></span> per 916 migliaia di <span class=\"_ _30\"></span>euro<span class=\"_ _4\"></span><span class=\"ls10\">. </span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-640": {
   "value": "22.<span class=\"ffb ls0\"> <span class=\"_ _30\"></span><span class=\"ff3\">Altre passivit\u00e0 correnti e non correnti </span></span>Le <span class=\"_ _1\"></span>altre <span class=\"_ _1\"></span>passivit\u00e0 <span class=\"_ _30\"></span>correnti <span class=\"_ _30\"></span>e n<span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>correnti <span class=\"_ _30\"></span>registrano <span class=\"_ _1\"></span>complessiva<span class=\"_ _1\"></span>mente <span class=\"_ _30\"></span>un <span class=\"ls8\">de</span>cremento <span class=\"_ _30\"></span>netto <span class=\"_ _1\"></span>di <span class=\"_ _30\"></span>3<span class=\"_ _4\"></span>.032 <span class=\"_ _30\"></span>migliaia<span class=\"_ _2ba\"> </span>di <span class=\"_ _30\"></span>euro, rispe<span class=\"_ _1\"></span>tto <span class=\"_ _1\"></span>all\u2019esercizi<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> <span class=\"_ _1\"></span>precedente, <span class=\"_ _30\"></span>a <span class=\"_ _1\"></span>seguito <span class=\"_ _30\"></span>delle <span class=\"_ _30\"></span>v<span class=\"_ _4\"></span>ariazioni <span class=\"_ _30\"></span>rilevate <span class=\"_ _30\"></span>nelle <span class=\"_ _30\"></span>voci rip<span class=\"_ _1\"></span>ortate <span class=\"_ _30\"></span>nella s<span class=\"_ _30\"></span>eguente<span class=\"_ _2ba\"> </span>tabella: quo<span class=\"_ _4\"></span>ta<span class=\"_ _2ba\"> </span>corrente<span class=\"_ _2ba\"> </span>quo<span class=\"_ _4\"></span>ta n<span class=\"_ _4\"></span>on<span class=\"_ _2ba\"> </span>correnteTotale<span class=\"_ _2ba\"> </span>quo<span class=\"_ _4\"></span>ta<span class=\"_ _2ba\"> </span>corrente<span class=\"_ _2ba\"> </span>quo<span class=\"_ _4\"></span>ta n<span class=\"_ _4\"></span>on<span class=\"_ _2ba\"> </span>correnteTotale<span class=\"_ _2ba\"> </span>quo<span class=\"_ _4\"></span>ta<span class=\"_ _2ba\"> </span>corrente<span class=\"_ _2ba\"> </span>quo<span class=\"_ _4\"></span>ta n<span class=\"_ _4\"></span>on<span class=\"_ _2ba\"> </span>correnteTotale<span class=\"_ _2ba\"> </span>Acconti<span class=\"_ _1b2\"> </span>74.285<span class=\"_ _1f0\"></span><span class=\"ls8f\">      <span class=\"ls0\"> <span class=\"_ _91\"> </span>0<span class=\"_ _57\"> </span>74.285<span class=\"_ _1f0\"></span><span class=\"ls8f\">      <span class=\"ls0\"> <span class=\"_ _8e\"> </span>70<span class=\"_ _1\"></span>.337<span class=\"_ _1f0\"></span><span class=\"ls8f\">      <span class=\"ls0\"> <span class=\"_ _91\"> </span>0<span class=\"_ _57\"> </span>70.337<span class=\"_ _1f0\"></span><span class=\"ls8f\">      <span class=\"ls0\"> <span class=\"_ _153\"> </span>3.948<span class=\"_ _c\"> </span>0<span class=\"_ _48\"> </span>3.948<span class=\"_ _2ba\"> </span></span></span></span></span></span></span></span></span>Al<span class=\"_ _4\"></span>tri<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>eb<span class=\"_ _4\"></span>it<span class=\"_ _4\"></span>i<span class=\"_ _103\"> </span>52.495<span class=\"_ _1f0\"></span><span class=\"ls8f\">      <span class=\"ls0\"> <span class=\"_ _91\"> </span>0<span class=\"_ _57\"> </span>52.495<span class=\"_ _1f0\"></span><span class=\"ls8f\">      <span class=\"ls0\"> <span class=\"_ _8e\"> </span>43<span class=\"_ _1\"></span>.600<span class=\"_ _1f0\"></span><span class=\"ls8f\">      <span class=\"ls0\"> <span class=\"_ _91\"> </span>0<span class=\"_ _57\"> </span>43.600<span class=\"_ _1f0\"></span><span class=\"ls8f\">      <span class=\"ls0\"> <span class=\"_ _153\"> </span>8.895<span class=\"_ _c\"> </span>0<span class=\"_ _48\"> </span>8.895<span class=\"_ _2ba\"> </span></span></span></span></span></span></span></span></span>Riscon<span class=\"_ _4\"></span>ti<span class=\"_ _4d\"> </span>10<span class=\"_ _1\"></span>.643<span class=\"_ _1f0\"></span><span class=\"ls8f\">      <span class=\"ls0\"> <span class=\"_ _d4\"> </span>140.8<span class=\"_ _1\"></span>65<span class=\"_ _1f0\"></span><span class=\"ls8f\">    <span class=\"ls0\"> <span class=\"_ _8e\"> </span>151.5<span class=\"_ _1\"></span>08<span class=\"_ _1f0\"></span><span class=\"ls8f\">    <span class=\"ls0\"> <span class=\"_ _1f1\"> </span>9.746<span class=\"_ _1f0\"></span><span class=\"ls8f\">        <span class=\"ls0\"> <span class=\"_ _50\"> </span>157.63<span class=\"_ _1\"></span>7<span class=\"_ _1f0\"></span><span class=\"ls8f\">    <span class=\"ls0\"> <span class=\"_ _8e\"> </span>167.3<span class=\"_ _1\"></span>83<span class=\"_ _1f0\"></span><span class=\"ls8f\">    <span class=\"ls0\"> <span class=\"_ _85\"> </span><span class=\"ls90\">897<span class=\"_ _82\"> </span></span>(16.772)<span class=\"_ _82\"> </span>(15.875<span class=\"_ _1\"></span>)<span class=\"_ _2ba\"> </span></span></span></span></span></span></span></span></span></span></span></span></span>Totale <span class=\"_ _188\"> </span>137.<span class=\"_ _30\"></span>423<span class=\"_ _1f0\"></span><span class=\"ls8f\">    <span class=\"ls0\"> <span class=\"_ _8e\"> </span>140.<span class=\"_ _1\"></span>865<span class=\"_ _1f0\"></span><span class=\"ls8f\">    <span class=\"ls0\"> <span class=\"_ _8e\"> </span>278<span class=\"_ _1\"></span>.288<span class=\"_ _1f0\"></span><span class=\"ls8f\">    <span class=\"ls0\"> <span class=\"_ _17c\"> </span>123.68<span class=\"_ _1\"></span>3<span class=\"_ _1f0\"></span><span class=\"ls8f\">    <span class=\"ls0\"> <span class=\"_ _8e\"> </span>157.<span class=\"_ _1\"></span>637<span class=\"_ _1f0\"></span><span class=\"ls8f\">    <span class=\"ls0\"> <span class=\"_ _8e\"> </span>281<span class=\"_ _1\"></span>.320<span class=\"_ _1f0\"></span><span class=\"ls8f\">    <span class=\"ls0\"> <span class=\"_ _153\"> </span>13.7<span class=\"_ _1\"></span>40<span class=\"_ _82\"> </span>(16.7<span class=\"_ _1\"></span>72)<span class=\"_ _61\"> </span>(<span class=\"_ _1\"></span>3.03<span class=\"_ _1\"></span>2)<span class=\"_ _2ba\"> </span></span></span></span></span></span></span></span></span></span></span></span></span>(m<span class=\"_ _1\"></span>igli<span class=\"_ _1\"></span>aia d<span class=\"_ _30\"></span>i e<span class=\"_ _4\"></span>uro<span class=\"_ _1\"></span>)<span class=\"_ _2ba\"> </span>Variazion<span class=\"_ _4\"></span>i<span class=\"_ _2ba\"> </span>al 31.12.<span class=\"_ _1\"></span>2022<span class=\"_ _2ba\"> </span>al 31.12.<span class=\"_ _1\"></span>2023<span class=\"_ _2ba\"> </span>La <span class=\"_ _2d\"></span>voce <span class=\"_ _2d\"></span><span class=\"fc2\">Acconti</span><span class=\"ff4\"> <span class=\"_ _2d\"></span></span>ammonta <span class=\"_ _4\"></span>a <span class=\"_ _2d\"></span>complessivi <span class=\"_ _2d\"></span>74.285 <span class=\"_ _2d\"></span>migliaia <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>euro <span class=\"_ _2d\"></span>e <span class=\"_ _2d\"></span>si <span class=\"_ _2d\"></span>riferisce <span class=\"_ _2d\"></span>per <span class=\"_ _2d\"></span>69.453 <span class=\"_ _2d\"></span>migliaia <span class=\"_ _4\"></span>di <span class=\"_ _2f\"></span>euro <span class=\"_ _2d\"></span>al<span class=\"_ _2ba\"> </span>debito <span class=\"_ _4\"></span>verso <span class=\"_ _4\"></span>l\u2019Aeronautica<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>Militare <span class=\"_ _4\"></span><span class=\"ff3\">Italiana <span class=\"_ _4\"></span>(AMI) <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>la quota <span class=\"_ _4\"></span>degli <span class=\"_ _4\"></span>incassi <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>competenza <span class=\"_ _4\"></span>ricevuti nel <span class=\"_ _4\"></span>20<span class=\"_ _4\"></span>23<span class=\"_ _2ba\"> </span></span>per i servizi di rotta e di t<span class=\"_ _1\"></span>erminale e per 4.832 <span class=\"ff5\">migli<span class=\"_ _1\"></span>aia di euro al debito <span class=\"_ _1\"></span>verso Ente Nazionale per<span class=\"_ _1\"></span> l\u2019Aviazione<span class=\"_ _2ba\"> </span></span>Civile <span class=\"_ _2f\"></span>(ENAC) <span class=\"_ _2f\"></span>per <span class=\"_ _2f\"></span>gli <span class=\"_ _2f\"></span>incassi <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>competenza <span class=\"_ _2d\"></span>inerent<span class=\"_ _4\"></span>i <span class=\"_ _2f\"></span>agli <span class=\"_ _2f\"></span>stessi <span class=\"_ _2f\"></span>servizi. <span class=\"_ _2f\"></span>Nel <span class=\"_ _2f\"></span>corso <span class=\"_ _2f\"></span>del <span class=\"_ _2f\"></span>2023 <span class=\"_ _2a\"></span>si <span class=\"_ _2d\"></span>\u00e8 <span class=\"_ _2a\"></span>procedut<span class=\"_ _1\"></span>o <span class=\"_ _2f\"></span>a<span class=\"_ _2ba\"> </span>pagare <span class=\"_ _1\"></span>l<span class=\"ff5\">\u2019Aeronautica <span class=\"_ _30\"></span>Militare <span class=\"ff3\">p<span class=\"_ _1\"></span>er la<span class=\"_ _1\"></span> quot<span class=\"_ _1\"></span>a di <span class=\"_ _30\"></span>competenz<span class=\"_ _1\"></span>a dei <span class=\"_ _30\"></span>servizi di <span class=\"_ _30\"></span>terminale <span class=\"_ _30\"></span>per complessivi<span class=\"_ _30\"></span> 15,6 <span class=\"_ _1\"></span>milioni<span class=\"_ _2ba\"> </span></span></span>di <span class=\"_ _1\"></span>euro e <span class=\"_ _1\"></span>a <span class=\"_ _30\"></span>compensare gli <span class=\"_ _30\"></span>acconti A<span class=\"_ _1\"></span><span class=\"ls91\">MI<span class=\"ls0\"> per <span class=\"_ _30\"></span>i serviz<span class=\"_ _1\"></span>i di <span class=\"_ _30\"></span>rotta ril<span class=\"_ _1\"></span>evati <span class=\"_ _1\"></span>al 3<span class=\"_ _1\"></span>1 dicembre<span class=\"_ _30\"></span> 2022 c<span class=\"_ _1\"></span>on il <span class=\"_ _30\"></span>credito vanta<span class=\"_ _30\"></span>to<span class=\"_ _2ba\"> </span></span></span>nei confronti <span class=\"_ _4\"></span>del Ministero dell\u2019Econo<span class=\"_ _1\"></span>mia e <span class=\"_ _4\"></span>delle Finanze <span class=\"_ _4\"></span>(MEF)<span class=\"ff3\">, <span class=\"_ _4\"></span>da cui <span class=\"_ _4\"></span>\u00e8 emerso un <span class=\"_ _4\"></span>importo a <span class=\"_ _4\"></span>debito pari <span class=\"_ _4\"></span>a<span class=\"_ _2ba\"> </span></span>43,6 <span class=\"_ _4\"></span>milioni <span class=\"_ _2d\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>eur<span class=\"_ _1\"></span>o, <span class=\"_ _2d\"></span>pagat<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span>nel mese <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>dicembre, <span class=\"_ _4\"></span>insieme alla <span class=\"_ _2d\"></span>quota<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>di competenza <span class=\"_ _2d\"></span>ENAC<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>relativa <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>2022<span class=\"_ _2ba\"> </span>per un importo pari a<span class=\"_ _30\"></span> <span class=\"_ _4\"></span>5,2 milioni di euro.<span class=\"_ _30\"></span> Gli <span class=\"_ _2f\"></span><span class=\"fc2\">Altri <span class=\"_ _2a\"></span>debiti</span><span class=\"ff4\">,</span> <span class=\"_ _2f\"></span>che <span class=\"_ _2a\"></span>am<span class=\"_ _1\"></span>montano <span class=\"_ _2f\"></span>a <span class=\"_ _2a\"></span><span class=\"ls17\">52</span>.495 <span class=\"_ _2a\"></span><span class=\"ff5\">migliaia <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>euro <span class=\"_ _2a\"></span>registrano, <span class=\"_ _2f\"></span>rispetto <span class=\"_ _2f\"></span>all\u2019esercizio <span class=\"_ _2f\"></span>precedente, <span class=\"_ _2f\"></span>un<span class=\"_ _2ba\"> </span></span>in<span class=\"ls0\">cremento <span class=\"_ _2d\"></span>netto <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>8.895 <span class=\"_ _2d\"></span>migliaia <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>euro <span class=\"_ _2f\"></span>imputabile <span class=\"_ _2d\"></span>principalmen<span class=\"_ _1\"></span>te <span class=\"_ _2f\"></span>ai <span class=\"_ _2d\"></span>maggiori <span class=\"_ _2d\"></span>debiti <span class=\"_ _2d\"></span>verso <span class=\"_ _2f\"></span>il <span class=\"_ _2d\"></span>personale<span class=\"_ _2ba\"> </span></span>iscritti per gli accan<span class=\"_ _1\"></span>tonamenti di compe<span class=\"_ _1\"></span>tenza d<span class=\"ff5\">ell\u2019esercizio. </span>La voce <span class=\"fc2\">Risconti</span> \u00e8 principal<span class=\"_ _1\"></span>mente riferibile ai ris<span class=\"_ _1\"></span>conti passivi riguardanti i proge<span class=\"_ _30\"></span>tti di investimento finanziati<span class=\"lse\">,<span class=\"_ _2ba\"> </span></span>di <span class=\"_ _2f\"></span>cui <span class=\"_ _2f\"></span>la <span class=\"_ _2f\"></span>quota <span class=\"_ _2f\"></span>a <span class=\"_ _2f\"></span>breve <span class=\"_ _2d\"></span>rappresenta <span class=\"_ _2a\"></span><span class=\"ff5\">l\u2019imp<span class=\"_ _1\"></span>orto <span class=\"_ _2f\"></span>che <span class=\"_ _2f\"></span>si <span class=\"_ _2f\"></span>riverser\u00e0 <span class=\"_ _2d\"></span>a <span class=\"_ _2f\"></span>conto <span class=\"_ _2f\"></span>economico <span class=\"_ _2d\"></span>nei <span class=\"_ _2f\"></span>prossimi <span class=\"_ _2d\"></span>1<span class=\"_ _4\"></span>2 <span class=\"_ _2d\"></span>mesi. <span class=\"_ _2f\"></span>In<span class=\"_ _2ba\"> </span></span>particolare, la<span class=\"_ _30\"></span> voce accogli<span class=\"_ _30\"></span>e:<span class=\"_ _4\"></span> i) <span class=\"_ _1\"></span>i contribu<span class=\"_ _1\"></span>ti <span class=\"_ _1\"></span>PON Infrastru<span class=\"_ _1\"></span>tture e R<span class=\"_ _30\"></span>et<span class=\"_ _4\"></span>i rif<span class=\"_ _1\"></span>eriti al <span class=\"_ _1\"></span>periodo <span class=\"_ _1\"></span>2000/2006, <span class=\"_ _30\"></span>2007/2013<span class=\"_ _2ba\"> </span>e <span class=\"_ _1\"></span>2014/202<span class=\"_ _1\"></span>0 rig<span class=\"_ _1\"></span>uardanti <span class=\"_ _30\"></span>specifici <span class=\"_ _30\"></span>investimenti <span class=\"_ _30\"></span>effettuati <span class=\"_ _30\"></span>negli <span class=\"_ _1\"></span>aeroporti <span class=\"_ _30\"></span>del <span class=\"_ _1\"></span>sud <span class=\"_ _30\"></span>per u<span class=\"_ _1\"></span>n <span class=\"_ _30\"></span>im<span class=\"_ _4\"></span>porto, <span class=\"_ _30\"></span>al <span class=\"_ _1\"></span>netto <span class=\"_ _30\"></span>delle<span class=\"_ _2ba\"> </span>quote <span class=\"_ _3c\"> </span>imputate <span class=\"_ _3c\"> </span>a <span class=\"_ _3c\"> </span>conto <span class=\"_ _3f\"> </span>eco<span class=\"_ _4\"></span>nomico <span class=\"_ _3c\"> </span>e <span class=\"_ _3c\"> </span>delle <span class=\"_ _3c\"> </span>quote <span class=\"_ _3c\"> </span>non <span class=\"_ _3c\"> </span>pi\u00f9 <span class=\"_ _3c\"> </span>previste <span class=\"_ _3c\"> </span>per <span class=\"_ _3c\"> </span>il <span class=\"_ _3c\"> </span>term<span class=\"_ _4\"></span>ine <span class=\"_ _3c\"> </span>del <span class=\"_ _3c\"> </span>periodo <span class=\"_ _3c\"> </span>di<span class=\"_ _2ba\"> </span>rendicontazione <span class=\"_ _2f\"></span>nell\u2019ambit<span class=\"_ _1\"></span>o <span class=\"_ _2a\"></span>del <span class=\"_ _2f\"></span>PON <span class=\"_ _2a\"></span>Trasporti <span class=\"_ _2d\"></span>2014<span class=\"_ _4\"></span><span class=\"ff3\">-2020, <span class=\"_ _2f\"></span>per <span class=\"_ _2f\"></span><span class=\"ls4\">50</span>.306 <span class=\"_ _2a\"></span>migliaia <span class=\"_ _2d\"></span>di <span class=\"_ _2a\"></span>euro <span class=\"_ _2f\"></span>(<span class=\"_ _4\"></span><span class=\"ls17\">63</span>.246 <span class=\"_ _2f\"></span>migliaia <span class=\"_ _2a\"></span>di<span class=\"_ _2ba\"> </span></span>euro <span class=\"_ _2a\"></span>al <span class=\"_ _34\"></span>31 <span class=\"_ _2a\"></span>dicembr<span class=\"_ _1\"></span>e <span class=\"_ _34\"></span>2022<span class=\"_ _1\"></span>).<span class=\"lsf\">; <span class=\"_ _2a\"></span></span>ii) <span class=\"_ _34\"> </span>i <span class=\"_ _2a\"></span>contributi <span class=\"_ _2a\"></span>in <span class=\"_ _2a\"></span>conto <span class=\"_ _2a\"></span>impianti <span class=\"_ _2a\"></span>a <span class=\"_ _34\"></span>valere <span class=\"_ _2a\"></span>sugli <span class=\"_ _2a\"></span>investi<span class=\"_ _1\"></span>menti <span class=\"_ _34\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _2a\"></span>gli <span class=\"_ _34\"></span>aerop<span class=\"_ _1\"></span>orti<span class=\"_ _2ba\"> </span>militari, <span class=\"_ _2d\"></span>ai <span class=\"_ _2d\"></span>sensi <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>quanto <span class=\"_ _4\"></span>previsto <span class=\"_ _2d\"></span>dalla <span class=\"_ _2d\"></span>Legge <span class=\"_ _2d\"></span>102/<span class=\"ls17\">20</span>09, <span class=\"_ _2d\"></span>pari <span class=\"_ _2d\"></span>a <span class=\"_ _2d\"></span><span class=\"ls17\">48</span>.476 <span class=\"_ _2d\"></span>migliaia<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>euro <span class=\"_ _2d\"></span>(52.349 <span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>igliaia <span class=\"_ _4\"></span>di<span class=\"_ _2ba\"> </span>euro <span class=\"_ _4\"></span>al 31 <span class=\"_ _4\"></span>dicembre 20<span class=\"_ _4\"></span>22)<span class=\"ls11\">; <span class=\"_ _4\"></span></span>i<span class=\"lsa\">ii</span>) <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>contributi legati <span class=\"_ _4\"></span>ai <span class=\"_ _4\"></span>progetti di <span class=\"_ _4\"></span>investimento finanziati co<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>il programma CEF<span class=\"_ _2ba\"> </span>per un impor<span class=\"_ _1\"></span>to pari a 47.815 migliaia<span class=\"_ _30\"></span> di euro (47.505 migli<span class=\"_ _1\"></span>aia di euro al <span class=\"_ _1\"></span>31 dicembre 2<span class=\"_ _1\"></span>022) che ha regis<span class=\"_ _1\"></span>trato<span class=\"_ _2ba\"> </span>nell\u2019esercizio <span class=\"_ _2f\"></span>un <span class=\"_ _2f\"></span>incremento <span class=\"_ _2f\"></span><span class=\"ff3\">per <span class=\"_ _2f\"></span>la <span class=\"_ _2a\"></span>rendicontazi<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>ne <span class=\"_ _2f\"></span>de<span class=\"lsa\">i <span class=\"_ _2a\"></span></span><span class=\"ff5\">progetti <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>investiment<span class=\"_ _1\"></span>o <span class=\"_ _2f\"></span>finanziati <span class=\"_ _2f\"></span>nell\u2019ambito <span class=\"_ _2f\"></span>del<span class=\"_ _2ba\"> </span></span></span>programma CEF call <span class=\"_ _1\"></span>2016 e 2017; iv) i contributi<span class=\"_ _30\"></span> in conto impianti riferiti al PNRR<span class=\"_ _1\"></span> per 916 migliaia di <span class=\"_ _30\"></span>euro<span class=\"_ _4\"></span><span class=\"ls10\">. </span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-595": {
   "value": "24.<span class=\"ffb ls0\"> <span class=\"_ _30\"></span><span class=\"ff3\">Ricavi da contratti con i clienti </span></span>I ricavi d<span class=\"_ _1\"></span>a contratti <span class=\"_ _1\"></span>con i <span class=\"_ _1\"></span>clienti, rap<span class=\"_ _1\"></span>presentati dai <span class=\"_ _30\"></span>ricavi da atti<span class=\"_ _1\"></span>vit\u00e0 operativa<span class=\"_ _1\"></span> e da<span class=\"_ _1\"></span>lla compon<span class=\"_ _1\"></span>ente rettifica<span class=\"_ _1\"></span>tiva<span class=\"_ _2ba\"> </span>balance, <span class=\"_ _29\"> </span>ammontan<span class=\"_ _1\"></span>o <span class=\"_ _29\"> </span>complessivamente <span class=\"_ _37\"> </span>a <span class=\"_ _29\"> </span>962.826 <span class=\"_ _37\"> </span>migliaia <span class=\"_ _29\"> </span>di <span class=\"_ _29\"> </span>euro <span class=\"_ _29\"> </span>in <span class=\"_ _29\"> </span>increm<span class=\"_ _1\"></span>ento <span class=\"_ _29\"> </span>del <span class=\"_ _29\"> </span>6,2%, <span class=\"_ _29\"> </span>rispetto<span class=\"_ _2ba\"> </span>all\u2019esercizio <span class=\"_ _2d\"></span>precedente, <span class=\"_ _2d\"></span><span class=\"ff3\">in <span class=\"_ _2d\"></span>ragione <span class=\"_ _2d\"></span>del <span class=\"_ _2f\"></span>maggior <span class=\"_ _2d\"></span>traffico <span class=\"_ _2d\"></span>aereo <span class=\"_ _2f\"></span>assistito <span class=\"_ _2d\"></span>che <span class=\"_ _2d\"></span>\u00e8 <span class=\"_ _2f\"></span>ritornato <span class=\"_ _2d\"></span>ai <span class=\"_ _2d\"></span>valori <span class=\"_ _2f\"></span>rilevati <span class=\"_ _2d\"></span>nel<span class=\"_ _2ba\"> </span></span>periodo <span class=\"_ _2d\"></span>preced<span class=\"_ _1\"></span>ente <span class=\"_ _2d\"></span>la <span class=\"_ _2d\"></span>pandemia, <span class=\"_ _2d\"></span>attes<span class=\"_ _1\"></span>tandosi <span class=\"_ _2d\"></span>a <span class=\"_ _2d\"></span>un <span class=\"_ _4\"></span>+5,7% <span class=\"_ _2d\"></span>in <span class=\"_ _2d\"></span>termini <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>unit\u00e0 <span class=\"_ _2d\"></span>di <span class=\"_ _4\"></span>servizio <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>rotta <span class=\"_ _2d\"></span>rispetto <span class=\"_ _4\"></span>al<span class=\"_ _2ba\"> </span>2019 e ad un<span class=\"_ _1\"></span> +1,6% in ter<span class=\"_ _1\"></span>mini di rica<span class=\"_ _1\"></span>vi da core bu<span class=\"_ _1\"></span>siness. <span class=\"ff5\">L\u2019esercizi<span class=\"_ _1\"></span>o 2023 segna u<span class=\"_ _30\"></span>n nuovo<span class=\"ff3\"> inizio dopo gli anni<span class=\"_ _2ba\"> </span></span></span>di <span class=\"_ _4\"></span>difficolt\u00e0 <span class=\"_ _2d\"></span>dovuti <span class=\"_ _4\"></span>all<span class=\"ff5\">\u2019emerg<span class=\"_ _1\"></span>enza <span class=\"_ _4\"></span>sanitaria<span class=\"ff3\">, <span class=\"_ _2d\"></span>rappresent<span class=\"_ _1\"></span>ando <span class=\"_ _2d\"></span>per <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>2024 <span class=\"_ _2d\"></span><span class=\"ls8\">un <span class=\"_ _2d\"></span></span>anno <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>co<span class=\"_ _4\"></span>nfronto <span class=\"_ _4\"></span>effettivo <span class=\"_ _2d\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _2d\"></span>i<span class=\"_ _2ba\"> </span></span></span>volumi <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>traffico <span class=\"_ _2d\"></span>aereo<span class=\"ls10\">. <span class=\"_ _2d\"></span></span>Tale <span class=\"_ _2d\"></span>risulta<span class=\"_ _1\"></span>to <span class=\"_ _2d\"></span>positivo <span class=\"_ _2d\"></span>compensa, <span class=\"_ _2d\"></span>in<span class=\"_ _1\"></span>oltre, <span class=\"_ _2d\"></span><span class=\"ff5\">pienamente <span class=\"_ _2d\"></span>l\u2019effetto <span class=\"_ _4\"></span>negativo <span class=\"_ _2d\"></span>derivante<span class=\"_ _2ba\"> </span></span>dalla com<span class=\"_ _4\"></span>ponente balance e <span class=\"_ _4\"></span>recepisce <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>risultati <span class=\"_ _4\"></span>delle maggiori <span class=\"_ _4\"></span>attivit\u00e0 svolte <span class=\"_ _4\"></span>dal Gruppo <span class=\"_ _4\"></span>sul <span class=\"_ _4\"></span>mercato <span class=\"_ _4\"></span>terzo.<span class=\"_ _2ba\"> </span>In particolare, si registrano ricavi da <span class=\"_ _4\"></span>core business per 947,8 m<span class=\"_ _4\"></span>ilioni di euro, in <span class=\"_ _4\"></span>increment<span class=\"_ _1\"></span>o di <span class=\"_ _4\"></span>66,7 milioni di<span class=\"_ _2ba\"> </span>euro rispetto all\u2019e<span class=\"_ _30\"></span>sercizio 2022<span class=\"ff3\">, ricavi per<span class=\"_ _30\"></span> attivit\u00e0 svolte sul<span class=\"_ _30\"></span> mercato non regolat<span class=\"_ _1\"></span>o per 43,<span class=\"_ _1\"></span>1 milioni di<span class=\"_ _1\"></span> euro, in<span class=\"_ _2ba\"> </span></span>aumento <span class=\"_ _2f\"></span>di <span class=\"_ _2d\"></span>3,2 <span class=\"_ _2d\"></span>m<span class=\"_ _4\"></span>ilioni <span class=\"_ _2f\"></span>di <span class=\"_ _2d\"></span>euro <span class=\"_ _2f\"></span>rispetto <span class=\"_ _2d\"></span>l\u2019esercizio <span class=\"_ _2f\"></span>precedent<span class=\"_ _1\"></span>e, <span class=\"_ _2f\"></span>e <span class=\"_ _2d\"></span>la <span class=\"_ _2a\"></span>compon<span class=\"_ _30\"></span>ente <span class=\"_ _2f\"></span>balance <span class=\"_ _2a\"></span><span class=\"ff3\">per <span class=\"_ _2d\"></span>negativi <span class=\"_ _2f\"></span>2<span class=\"ls4\">8,</span>1<span class=\"_ _2ba\"> </span></span>milioni di euro. Le <span class=\"_ _2d\"></span>tabelle <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>seguito <span class=\"_ _2d\"></span>riport<span class=\"_ _30\"></span>ate<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>mostrano <span class=\"_ _2d\"></span>il <span class=\"_ _2d\"></span>dettaglio <span class=\"_ _4\"></span>delle <span class=\"_ _2d\"></span>singole <span class=\"_ _4\"></span>voci <span class=\"_ _2d\"></span>che <span class=\"_ _2d\"></span>compongono <span class=\"_ _2d\"></span>i <span class=\"_ _2d\"></span>rica<span class=\"_ _1\"></span>vi <span class=\"_ _2d\"></span>da <span class=\"_ _2d\"></span>contratti<span class=\"_ _2ba\"> </span>con i<span class=\"_ _1\"></span> cli<span class=\"_ _30\"></span>enti oltre<span class=\"_ _1\"></span> alla <span class=\"_ _30\"></span>disaggregazione<span class=\"_ _1\"></span> degl<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>stessi <span class=\"_ _1\"></span>per <span class=\"_ _30\"></span>natura e<span class=\"_ _1\"></span> tip<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>di a<span class=\"_ _30\"></span>tt<span class=\"_ _4\"></span>ivit\u00e0 <span class=\"_ _1\"></span>in <span class=\"_ _30\"></span>conformit\u00e0 <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>quanto <span class=\"_ _30\"></span>richiesto<span class=\"_ _2ba\"> </span>dal principio IFRS 15. Ricavi di rotta<span class=\"_ _2ba\"> </span>I <span class=\"_ _30\"></span><span class=\"fc2 ls0\">Ricavi <span class=\"_ _1\"></span>di <span class=\"_ _30\"></span>rotta <span class=\"_ _30\"></span><span class=\"fc0\">commerciali <span class=\"_ _30\"></span>ammontano <span class=\"_ _30\"></span>a <span class=\"_ _30\"></span>6<span class=\"ls4\">94</span>.951 <span class=\"_ _30\"></span>migliaia <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>euro <span class=\"_ _30\"></span>e regi<span class=\"_ _1\"></span>strano <span class=\"_ _30\"></span>un <span class=\"_ _30\"></span>incremento <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>46,8 <span class=\"_ _30\"></span>milioni<span class=\"_ _2ba\"> </span></span></span>di euro<span class=\"_ _4\"></span>, <span class=\"ff5\">rispetto all\u2019esercizio </span>2<span class=\"_ _4\"></span>022, per <span class=\"_ _4\"></span>le maggiori <span class=\"_ _4\"></span>unit\u00e0 <span class=\"_ _4\"></span>di servizio <span class=\"_ _4\"></span><span class=\"ff5\">sviluppate nell\u2019esercizio che si <span class=\"_ _4\"></span>attestano<span class=\"_ _2ba\"> </span></span>a <span class=\"_ _30\"></span>+<span class=\"ls4\">11</span>,2% <span class=\"_ _30\"></span>(+<span class=\"ls17\">66</span>,9% <span class=\"_ _30\"></span>2022 <span class=\"_ _3e\"></span>su <span class=\"_ _30\"></span>2021 <span class=\"_ _30\"></span>che <span class=\"_ _30\"></span>risentiva <span class=\"_ _30\"></span>ancora <span class=\"_ _30\"></span><span class=\"ff5\">dell<span class=\"_ _1\"></span>\u2019effetto <span class=\"_ _30\"></span>dell\u2019emergenza <span class=\"_ _3e\"></span>sanitaria<span class=\"ff3\">), <span class=\"_ _30\"></span>increment<span class=\"_ _1\"></span>o <span class=\"_ _30\"></span>legato<span class=\"_ _2ba\"> </span></span></span>alla <span class=\"_ _2d\"></span>ripresa <span class=\"_ _4\"></span>del <span class=\"_ _2d\"></span>traffico <span class=\"_ _2d\"></span>aereo <span class=\"_ _2d\"></span>ges<span class=\"_ _1\"></span>tito, <span class=\"_ _2d\"></span>in <span class=\"_ _2d\"></span>presenza <span class=\"_ _2d\"></span>di <span class=\"_ _4\"></span>una <span class=\"_ _2d\"></span>riduzione <span class=\"_ _4\"></span>della <span class=\"_ _2d\"></span>tariffa <span class=\"_ _2d\"></span>applicata <span class=\"_ _4\"></span>nel <span class=\"_ _2d\"></span>2023 <span class=\"_ _2d\"></span>del <span class=\"_ _2d\"></span>4,2<span class=\"ls25\">%<span class=\"_ _2ba\"> </span></span>rispetto alla <span class=\"_ _1\"></span>tariffa applicat<span class=\"_ _30\"></span>a nel 2022 (euro <span class=\"_ _1\"></span>72,28 nel <span class=\"_ _30\"></span>2023 vs euro 75<span class=\"_ _1\"></span>,42 nel 2022) ridu<span class=\"_ _1\"></span>zione che si <span class=\"_ _1\"></span>attesta <span class=\"ls1e\">a<span class=\"_ _2ba\"> </span></span>-15,8%, se si consid<span class=\"_ _1\"></span>era la sola tariffa<span class=\"_ _1\"></span> al netto dei bala<span class=\"_ _1\"></span>nce. Considerando <span class=\"_ _2d\"></span>i <span class=\"_ _2f\"></span>ricavi <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>rotta <span class=\"_ _2d\"></span>anche <span class=\"_ _2f\"></span>con <span class=\"_ _2d\"></span>la <span class=\"_ _2f\"></span>componente <span class=\"_ _2d\"></span>dei <span class=\"_ _2d\"></span>voli <span class=\"_ _2f\"></span>esenti, <span class=\"_ _2d\"></span>che <span class=\"_ _2f\"></span>registrano <span class=\"_ _2d\"></span>un <span class=\"_ _2a\"></span><span class=\"ls8\">de</span>cremento <span class=\"_ _2d\"></span>del<span class=\"_ _2ba\"> </span>4,3%<span class=\"ff5\">, <span class=\"_ _4\"></span>rispetto <span class=\"_ _4\"></span>all\u2019esercizi<span class=\"_ _1\"></span>o <span class=\"_ _4\"></span>2022, <span class=\"_ _4\"></span><span class=\"ff3\">sia <span class=\"_ _2d\"></span>per le <span class=\"_ _4\"></span>minori <span class=\"_ _4\"></span></span>unit\u00e0 <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>servizio <span class=\"_ _4\"></span>sviluppate <span class=\"_ _4\"></span>nell\u2019esercizi<span class=\"_ _1\"></span>o <span class=\"_ _4\"></span>pari <span class=\"_ _4\"></span>a<span class=\"_ _4\"></span><span class=\"ff3 ls15\">l <span class=\"_ _2d\"></span><span class=\"ls0\">-0,5% che<span class=\"_ _2ba\"> </span></span></span></span>per  la <span class=\"_ _33\"> </span>minore  tariffa<span class=\"_ _30\"></span>  applicata  e  la <span class=\"_ _33\"> </span>componente  r<span class=\"_ _30\"></span>ettificativa  per <span class=\"_ _33\"> </span>Balance, <span class=\"_ _33\"> </span>i  ricavi  di<span class=\"_ _30\"></span>  rotta  si  a<span class=\"_ _1\"></span>ttestano<span class=\"_ _2ba\"> </span>complessiva<span class=\"_ _1\"></span>mente <span class=\"_ _2a\"></span>a <span class=\"_ _34\"></span>6<span class=\"ls17\">85</span>.331 <span class=\"_ _2a\"></span>migliaia <span class=\"_ _34\"></span>di <span class=\"_ _2a\"></span>euro, <span class=\"_ _2a\"></span>in <span class=\"_ _2a\"></span>incremento <span class=\"_ _2a\"></span>di <span class=\"_ _34\"></span><span class=\"ls17\">40</span>.316 <span class=\"_ _2a\"></span>migliaia <span class=\"_ _2a\"></span>di <span class=\"_ _2a\"></span>euro, <span class=\"_ _34\"></span>come <span class=\"_ _2a\"></span>di <span class=\"_ _2a\"></span>seguito<span class=\"_ _2ba\"> </span>rappresentato:<span class=\"_ _2ba\"> </span>2023<span class=\"_ _91\"> </span>2022<span class=\"_ _d1\"> </span><span class=\"ls0\">Variazion<span class=\"_ _4\"></span>i<span class=\"_ _bf\"> </span>%<span class=\"_ _2ba\"> </span></span>Ricavi<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>rot<span class=\"_ _4\"></span>ta<span class=\"_ _4\"></span> <span class=\"_ _fd\"> </span>6<span class=\"_ _1\"></span>94.95<span class=\"_ _1\"></span>1<span class=\"_ _1cb\"></span><span class=\"ls94\">                  <span class=\"ls0\"> <span class=\"_ _53\"> </span>6<span class=\"_ _1\"></span>48.16<span class=\"_ _1\"></span>2<span class=\"_ _1cb\"></span><span class=\"ls94\">                  <span class=\"ls0\"> <span class=\"_ _1d\"> </span>4<span class=\"_ _1\"></span>6.789<span class=\"_ _a0\"> </span>7,2%<span class=\"_ _2ba\"> </span></span></span></span></span>Ricavi<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>termi<span class=\"_ _4\"></span>na<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>e <span class=\"_ _1f3\"> </span>240.9<span class=\"_ _1\"></span>81<span class=\"_ _1d2\"></span><span class=\"ls94\">                  <span class=\"ls0\"> <span class=\"_ _53\"> </span>220<span class=\"_ _1\"></span>.469<span class=\"_ _1d2\"></span><span class=\"ls94\">                  <span class=\"ls0\"> <span class=\"_ _1d\"> </span>20<span class=\"_ _1\"></span>.512<span class=\"_ _a0\"> </span>9,3%<span class=\"_ _2ba\"> </span></span></span></span></span>Esen<span class=\"_ _4\"></span>zi<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>rot<span class=\"_ _4\"></span>ta<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>e d<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>termi<span class=\"_ _4\"></span>na<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>e<span class=\"_ _168\"> </span>11.917<span class=\"_ _1d2\"></span><span class=\"ls94\">                    <span class=\"ls0\"> <span class=\"_ _53\"> </span>12.5<span class=\"_ _1\"></span>01<span class=\"_ _1d2\"></span><span class=\"ls94\">                    <span class=\"ls0\"> <span class=\"_ _46\"> </span>(584)<span class=\"_ _da\"> </span>-4,7<span class=\"_ _1\"></span>%<span class=\"_ _2ba\"> </span></span></span></span></span>Ricavi<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>mercato<span class=\"_ _4\"></span> n<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> regol<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>ment<span class=\"_ _4\"></span>at<span class=\"_ _4\"></span>o<span class=\"_ _181\"> </span>43.067<span class=\"_ _1d2\"></span><span class=\"ls94\">                    <span class=\"ls0\"> <span class=\"_ _53\"> </span>3<span class=\"_ _1\"></span>9.900<span class=\"_ _1d2\"></span><span class=\"ls94\">                    <span class=\"ls0\"> <span class=\"_ _1d\"> </span>3<span class=\"_ _1\"></span>.167<span class=\"_ _a0\"> </span>7,9%<span class=\"_ _2ba\"> </span></span></span></span></span>Totale <span class=\"_ _4\"></span>Ricav<span class=\"_ _30\"></span>i <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>a a<span class=\"_ _4\"></span>ttivit\u00e0 op<span class=\"_ _4\"></span>erativa<span class=\"_ _135\"> </span>990.<span class=\"_ _30\"></span>916<span class=\"_ _13a\"></span><span class=\"ls94\">                  <span class=\"ls0\"> <span class=\"_ _1f4\"> </span>921.<span class=\"_ _30\"></span>032<span class=\"_ _13a\"></span><span class=\"ls94\">                  <span class=\"ls0\"> <span class=\"_ _15\"> </span>69.<span class=\"_ _30\"></span>884<span class=\"_ _f\"> </span><span class=\"ls93\">7,6%<span class=\"_ _2ba\"> </span></span></span></span></span></span>Bal<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>nce<span class=\"_ _1f5\"> </span>(28.0<span class=\"_ _1\"></span>90)<span class=\"_ _27\"> </span>(14.817)<span class=\"_ _1\"></span> <span class=\"_ _cd\"> </span>(13.273)<span class=\"_ _137\"> </span>89,6%<span class=\"_ _2ba\"> </span>Totale <span class=\"_ _4\"></span>ricav<span class=\"_ _1\"></span>i d<span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>contratti <span class=\"_ _4\"></span>con <span class=\"_ _4\"></span>i clienti<span class=\"_ _199\"> </span>962.<span class=\"_ _30\"></span>826<span class=\"_ _1cb\"></span><span class=\"ls94\">                  <span class=\"ls0\"> <span class=\"_ _53\"> </span>9<span class=\"_ _1\"></span>06.<span class=\"_ _1\"></span>215<span class=\"_ _1d2\"></span><span class=\"ls94\">                  <span class=\"ls0\"> <span class=\"_ _1d\"> </span>56.<span class=\"_ _30\"></span>611<span class=\"_ _f\"> </span><span class=\"ls93\">6,2%<span class=\"_ _2ba\"> </span></span></span></span></span></span>(m<span class=\"_ _30\"></span>igliai<span class=\"_ _1\"></span>a di<span class=\"_ _1\"></span> euro)<span class=\"_ _2ba\"> </span>Il <span class=\"_ _2d\"></span>balance <span class=\"_ _2d\"></span>dell\u2019anno <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>rotta <span class=\"_ _2d\"></span>incide <span class=\"_ _2d\"></span>per <span class=\"_ _2f\"></span><span class=\"ff3\">positivi <span class=\"_ _2d\"></span><span class=\"ls4\">62</span>.665 <span class=\"_ _2d\"></span>migliaia <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>euro <span class=\"_ _2f\"></span><span class=\"ls2\">e <span class=\"_ _2f\"></span></span>registr<span class=\"_ _1\"></span>a <span class=\"_ _2d\"></span>una <span class=\"_ _2f\"></span>variazione <span class=\"_ _2d\"></span>positiva <span class=\"_ _2d\"></span>di<span class=\"_ _2ba\"> </span></span>8<span class=\"ls4\">7.<span class=\"ls17\">847</span></span> <span class=\"_ _34\"></span>migliaia <span class=\"_ _2a\"></span>di <span class=\"_ _34\"></span>eur<span class=\"_ _1\"></span>o, <span class=\"_ _34\"> </span><span class=\"ff5\">rispetto <span class=\"_ _2a\"></span>all\u2019esercizio <span class=\"_ _2a\"></span>precedente</span>, <span class=\"_ _2a\"></span>in <span class=\"_ _34\"> </span>cui <span class=\"_ _2a\"></span>incideva <span class=\"_ _34\"> </span>il <span class=\"_ _2a\"></span>balance <span class=\"_ _34\"> </span>per <span class=\"_ _2a\"></span>rischio <span class=\"_ _2a\"></span>traffico <span class=\"_ _34\"> </span>in<span class=\"_ _2ba\"> </span>restituzione <span class=\"_ _2a\"></span>ai <span class=\"_ _2a\"></span>vettori <span class=\"_ _34\"></span>per<span class=\"_ _1\"></span> <span class=\"_ _2a\"></span>negativi <span class=\"_ _34\"></span>49.98<span class=\"_ _1\"></span>0 <span class=\"_ _34\"></span>migliaia <span class=\"_ _2a\"></span>di <span class=\"_ _2a\"></span>euro<span class=\"ff5\">. <span class=\"_ _34\"></span>Nell\u2019<span class=\"_ _1\"></span>esercizio <span class=\"_ _2a\"></span>2023<span class=\"ff3\">, <span class=\"_ _2a\"></span>invece, <span class=\"_ _34\"></span>non <span class=\"_ _2a\"></span>\u00e8 <span class=\"_ _2a\"></span>emerso <span class=\"_ _2a\"></span>un<span class=\"_ _2ba\"> </span></span></span>balance <span class=\"_ _2d\"></span>per <span class=\"_ _4\"></span>rischio <span class=\"_ _2d\"></span>traffico <span class=\"_ _2d\"></span>avendo <span class=\"_ _4\"></span>conseguito <span class=\"_ _2d\"></span>a <span class=\"_ _2d\"></span>consu<span class=\"_ _1\"></span>ntivo <span class=\"_ _2d\"></span>unit\u00e0 <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>servizi<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span>pari <span class=\"_ _2d\"></span>a <span class=\"_ _4\"></span>+1<span class=\"_ _4\"></span>,54% <span class=\"_ _2d\"></span>rispetto <span class=\"_ _4\"></span>al <span class=\"_ _2d\"></span>dato<span class=\"_ _2ba\"> </span>pianificato nel piano <span class=\"_ _4\"></span>d<span class=\"lsa\">i <span class=\"_ _4\"></span></span>performance, quindi, entro il <span class=\"_ _4\"></span>range del 2% <span class=\"_ _4\"></span>che non <span class=\"_ _4\"></span>comporta restituzione ai vettori.<span class=\"_ _2ba\"> </span>Nell\u2019esercizio <span class=\"_ _2d\"></span><span class=\"ff3\">in <span class=\"_ _2d\"></span>esame <span class=\"_ _2d\"></span>incide <span class=\"_ _2d\"></span>anche <span class=\"_ _2f\"></span>il <span class=\"_ _2d\"></span>balance <span class=\"_ _2d\"></span>legato <span class=\"_ _2d\"></span>al</span>l\u2019incremento <span class=\"_ _2d\"></span>inflattivo<span class=\"ff3\">, <span class=\"_ _2d\"></span>emerso <span class=\"_ _2d\"></span>gi\u00e0 <span class=\"_ _2d\"></span>a <span class=\"_ _2f\"></span>decorrere <span class=\"_ _2d\"></span>dal<span class=\"_ _2ba\"> </span></span>terzo <span class=\"_ _2d\"></span>trimestre <span class=\"_ _2f\"></span>del <span class=\"_ _2d\"></span>2022, <span class=\"_ _2f\"></span>determinat<span class=\"_ _1\"></span>o <span class=\"_ _2f\"></span>sulla <span class=\"_ _2d\"></span>base <span class=\"_ _2f\"></span>del <span class=\"_ _2d\"></span>dato <span class=\"_ _2f\"></span>pubblicato <span class=\"_ _2f\"></span>da <span class=\"_ _2d\"></span>Eurostat <span class=\"_ _2d\"></span>a <span class=\"_ _2f\"></span>gennaio <span class=\"_ _2d\"></span>2024 <span class=\"_ _2f\"></span>(+5,9%),<span class=\"_ _2ba\"> </span>maggiore rispetto al dato previsionale riportato nel <span class=\"_ _4\"></span>piano <span class=\"_ _4\"></span>di performance 1,15%<span class=\"lse\">, <span class=\"_ _4\"></span></span>per un <span class=\"_ _4\"></span>valore complessivo<span class=\"_ _2ba\"> </span>pari <span class=\"_ _4\"></span>a <span class=\"_ _2d\"></span>53,9 milioni <span class=\"_ _2d\"></span>di euro <span class=\"_ _2d\"></span>(29,9 <span class=\"_ _4\"></span>milioni <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>euro <span class=\"_ _4\"></span>al <span class=\"_ _2d\"></span>2022), <span class=\"_ _4\"></span>il <span class=\"_ _2d\"></span>bonus capacity <span class=\"_ _2d\"></span>avend<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> <span class=\"_ _2d\"></span>d<span class=\"_ _1\"></span>eterminato <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>valore <span class=\"_ _4\"></span>di<span class=\"_ _2ba\"> </span>0,01 minuti di ri<span class=\"_ _1\"></span>tardo per volo assisti<span class=\"_ _30\"></span>to associate a cause i<span class=\"_ _1\"></span>mputabili solo ad ENAV<span class=\"_ _1\"></span> rispetto al targ<span class=\"_ _1\"></span>et fissato in<span class=\"_ _2ba\"> </span>0,04. <span class=\"_ _30\"></span>Inoltre, <span class=\"_ _30\"></span>sono <span class=\"_ _30\"></span>stati <span class=\"_ _30\"></span>iscritti <span class=\"_ _30\"></span>in <span class=\"_ _30\"></span>conformit\u00e0 <span class=\"_ _30\"></span>al <span class=\"_ _30\"></span>Regolamento<span class=\"_ _1\"></span> <span class=\"_ _30\"></span>UE <span class=\"_ _30\"></span>2019/317, <span class=\"_ _30\"></span><span class=\"lsa\">i <span class=\"ls0\">b<span class=\"_ _1\"></span>alanc<span class=\"_ _1\"></span>e <span class=\"_ _30\"></span>positivi <span class=\"_ _30\"></span>legati <span class=\"_ _30\"></span>al <span class=\"_ _30\"></span>recupero<span class=\"_ _2ba\"> </span></span></span>dei <span class=\"_ _2d\"></span>maggiori <span class=\"_ _4\"></span>tassi <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>intere<span class=\"_ _1\"></span>sse <span class=\"_ _2d\"></span>emersi <span class=\"_ _2d\"></span>a <span class=\"_ _2d\"></span>consuntivo, <span class=\"_ _2d\"></span>rispetto <span class=\"_ _2d\"></span>a <span class=\"_ _2d\"></span>quant<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span>pianificato <span class=\"_ _2d\"></span>nel <span class=\"_ _2d\"></span>piano<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>performance<span class=\"_ _2ba\"> </span>per 12,3 milioni<span class=\"_ _30\"></span> di euro, di cui la parte rif<span class=\"_ _30\"></span>erita al 2022 e 20<span class=\"_ _1\"></span>21 <span class=\"ls16\">\u00e8 </span>stata <span class=\"ff5\">iscritta nell\u2019a<span class=\"_ _1\"></span>mbito dell<span class=\"ff3\">a voce variaz<span class=\"_ _1\"></span>ioni<span class=\"_ _2ba\"> </span></span></span>balance<span class=\"ls10\">. <span class=\"_ _34\"> </span></span>Tali <span class=\"_ _34\"> </span>effetti <span class=\"_ _34\"> </span>positivi <span class=\"_ _34\"> </span>sono <span class=\"_ _34\"> </span>stati <span class=\"_ _34\"> </span>in <span class=\"_ _34\"> </span>parte <span class=\"_ _34\"> </span>compensati <span class=\"_ _34\"> </span><span class=\"ls8\">da</span><span class=\"ff5\">ll\u2019iscrizione<span class=\"_ _1\"></span> <span class=\"_ _34\"> </span>del <span class=\"_ _34\"> </span><span class=\"ff3\">balance <span class=\"_ _34\"> </span><span class=\"ff6\">depreciation</span> <span class=\"_ _34\"></span><span class=\"ls2\">e <span class=\"_ _34\"> </span></span>dei<span class=\"_ _2ba\"> </span></span></span>finanziamenti <span class=\"_ _30\"></span>UE <span class=\"_ _30\"></span>in <span class=\"_ _30\"></span>restituzione <span class=\"_ _30\"></span>ai <span class=\"_ _30\"></span>vettori, in<span class=\"_ _1\"></span> <span class=\"_ _30\"></span>conformit\u00e0 <span class=\"_ _30\"></span>alla <span class=\"_ _30\"></span>normativa <span class=\"_ _30\"></span>tariffaria, <span class=\"_ _30\"></span>per <span class=\"_ _30\"></span>complessivi <span class=\"_ _30\"></span>12,8 <span class=\"_ _30\"></span>milioni<span class=\"_ _2ba\"> </span>di euro.<span class=\"_ _2ba\"> </span>La voce variazione balance,<span class=\"_ _1\"></span> pari a <span class=\"_ _4\"></span>negativi 2.0<span class=\"_ _1\"></span>82 migliaia di euro, accoglie sia i balan<span class=\"_ _1\"></span>ce <span class=\"_ _4\"></span>legati al recupero<span class=\"_ _1\"></span> dei<span class=\"_ _2ba\"> </span>maggiori tassi <span class=\"_ _30\"></span>di interesse em<span class=\"_ _1\"></span>ersi a c<span class=\"_ _1\"></span>onsuntivo, rispet<span class=\"_ _1\"></span>to al dat<span class=\"_ _1\"></span>o pianificato, riferi<span class=\"_ _30\"></span>ti agli esercizi <span class=\"_ _30\"></span>2021 e 2022 <span class=\"ls2\">e<span class=\"_ _2ba\"> </span></span>lo storno del <span class=\"_ _1\"></span>bonus balanc<span class=\"_ _1\"></span>e <span class=\"ff6\">capaci<span class=\"_ _1\"></span>ty<span class=\"ff3\"> <span class=\"ff5\">iscritto nell\u2019eser<span class=\"_ _1\"></span>cizio preced<span class=\"_ _1\"></span>ente <span class=\"ff3\">e non rico<span class=\"_ _1\"></span>nosciuto dalla <span class=\"_ _1\"></span>Commissione<span class=\"_ _2ba\"> </span></span></span></span></span>Europea che ha solle<span class=\"_ _1\"></span>vato alcune eccezioni <span class=\"_ _1\"></span>circa la sua d<span class=\"_ _1\"></span>eterminazione. I <span class=\"_ _30\"></span><span class=\"ff5\">balance <span class=\"_ _30\"></span>iscritti <span class=\"_ _30\"></span>nell\u2019esercizio <span class=\"_ _30\"></span>sono <span class=\"_ _30\"></span>stati <span class=\"_ _30\"></span>attualizzati <span class=\"_ _30\"></span>in <span class=\"_ _30\"></span>un <span class=\"_ _30\"></span>arco <span class=\"_ _30\"></span>temporale <span class=\"_ _30\"></span>coerente <span class=\"_ _3e\"></span>co<span class=\"_ _4\"></span>n <span class=\"_ _30\"></span>i <span class=\"_ _30\"></span>Regolamenti <span class=\"_ _30\"></span>UE <span class=\"ff3\">os<span class=\"_ _1\"></span>sia<span class=\"_ _2ba\"> </span></span></span>nei <span class=\"_ _30\"></span>due anni <span class=\"_ _30\"></span>successivi <span class=\"_ _30\"></span>alla <span class=\"_ _30\"></span>rilevazione, <span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>entre <span class=\"_ _1\"></span>la <span class=\"_ _30\"></span>voce <span class=\"_ _30\"></span>utilizzo balan<span class=\"_ _1\"></span>ce <span class=\"_ _1\"></span>di <span class=\"_ _30\"></span>ro<span class=\"_ _4\"></span>tta <span class=\"_ _30\"></span>n-<span class=\"ls4\">2 <span class=\"_ _30\"></span><span class=\"ls0\">\u00e8 riferita <span class=\"_ _30\"></span>ai <span class=\"_ _1\"></span>balance <span class=\"_ _30\"></span>inseriti<span class=\"_ _2ba\"> </span></span></span>in <span class=\"_ _30\"></span>tariffa <span class=\"_ _30\"></span>2023 <span class=\"_ _30\"></span>e <span class=\"_ _30\"></span>riguardanti <span class=\"_ _3e\"></span>sia la <span class=\"_ _3e\"></span>prima <span class=\"_ _30\"></span>quota <span class=\"_ _30\"></span>dei <span class=\"_ _30\"></span>balance <span class=\"_ _30\"></span>iscritti <span class=\"_ _30\"></span>nel <span class=\"_ _30\"></span>biennio <span class=\"_ _30\"></span>2020-20<span class=\"_ _1\"></span>21 <span class=\"_ _30\"></span>recuperabile <span class=\"_ _30\"></span>in <span class=\"_ _30\"></span>quote<span class=\"_ _2ba\"> </span>costanti <span class=\"_ _2d\"></span>in <span class=\"_ _2d\"></span>5 <span class=\"_ _2f\"></span>anni, <span class=\"_ _2d\"></span><span class=\"ff5\">che <span class=\"_ _2f\"></span>i <span class=\"_ _2d\"></span>balance <span class=\"_ _2d\"></span>negativi <span class=\"_ _2d\"></span>con <span class=\"_ _2f\"></span>rigiro <span class=\"_ _2d\"></span>nell\u2019esercizio <span class=\"_ _2f\"></span></span>per <span class=\"_ _2d\"></span>un <span class=\"_ _2d\"></span>valore <span class=\"_ _2d\"></span>complessivo <span class=\"_ _2d\"></span>pari <span class=\"_ _2f\"></span>a <span class=\"_ _2f\"></span>negativi<span class=\"_ _2ba\"> </span>77,2 milioni di <span class=\"_ _1\"></span>euro. Ricavi di terminale<span class=\"_ _2ba\"> </span>I <span class=\"_ _2f\"></span><span class=\"fc2 ls0\">Ricavi <span class=\"_ _2a\"></span>di <span class=\"_ _2d\"></span>terminale <span class=\"_ _2f\"></span><span class=\"fc0\">commerciali <span class=\"_ _2a\"></span>am<span class=\"_ _1\"></span>montano <span class=\"_ _2f\"></span>a <span class=\"_ _2f\"></span>2<span class=\"ls17\">40<span class=\"_ _4\"></span></span>.981 <span class=\"_ _2f\"></span>migliaia <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>euro <span class=\"_ _2a\"></span>in <span class=\"_ _2f\"></span>incremento <span class=\"_ _2d\"></span>del <span class=\"_ _2a\"></span>9,3%, <span class=\"_ _2f\"></span>rispetto<span class=\"_ _2ba\"> </span></span></span>all\u2019esercizio <span class=\"_ _34\"> </span>precedente<span class=\"ff3\">, <span class=\"_ _34\"> </span>per <span class=\"_ _34\"> </span></span>l\u2019andamento <span class=\"_ _34\"> </span>positivo <span class=\"_ _34\"> </span>delle <span class=\"_ _33\"> </span><span class=\"ff3\">unit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>di<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>serviz<span class=\"_ _1\"></span>io <span class=\"_ _34\"> </span>sviluppate <span class=\"_ _34\"> </span>sui <span class=\"_ _33\"> </span>singoli<span class=\"_ _30\"></span> <span class=\"_ _33\"> </span>aeroporti<span class=\"_ _2ba\"> </span></span>distinti <span class=\"_ _37\"> </span>per <span class=\"_ _37\"> </span>zone <span class=\"_ _37\"> </span>di  tariffazione <span class=\"_ _37\"> </span>che <span class=\"_ _37\"> </span>complessivamente<span class=\"_ _1\"></span> <span class=\"_ _37\"> </span>si <span class=\"_ _37\"> </span>attesta <span class=\"_ _37\"> </span>a <span class=\"_ _37\"> </span>+11,1% <span class=\"_ _37\"> </span>(+64,5%  2022 <span class=\"_ _29\"> </span>su  2021) <span class=\"_ _37\"> </span><span class=\"ls16\">e<span class=\"_ _2ba\"> </span></span>recuperando<span class=\"lse\">, </span>rispett<span class=\"_ _1\"></span>o ai d<span class=\"_ _1\"></span>ati del<span class=\"_ _1\"></span> 2019<span class=\"_ _1\"></span> esercizio <span class=\"_ _1\"></span>pre-pand<span class=\"_ _1\"></span>emico, <span class=\"lsa\">il <span class=\"_ _30\"></span><span class=\"ls0\">+98,2% in t<span class=\"_ _1\"></span>ermini di <span class=\"_ _30\"></span>unit\u00e0 di s<span class=\"_ _30\"></span>ervizio con l<span class=\"_ _30\"></span>a<span class=\"_ _2ba\"> </span></span></span>2023<span class=\"_ _1ee\"> </span>2022<span class=\"_ _2ba\"> </span>Variazion<span class=\"_ _4\"></span>i<span class=\"_ _cc\"> </span>%<span class=\"_ _2ba\"> </span>Ricavi<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span> ro<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>ta<span class=\"_ _80\"> </span>694.951<span class=\"_ _1c0\"></span><span class=\"ls96\">                   <span class=\"ls0\"> <span class=\"_ _1be\"> </span>648.162<span class=\"_ _1c0\"></span><span class=\"ls96\">                   <span class=\"ls0\"> <span class=\"_ _103\"> </span>46.789<span class=\"_ _fb\"> </span>7,2%<span class=\"_ _2ba\"> </span></span></span></span></span>Esen<span class=\"_ _4\"></span>zi<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span> ro<span class=\"_ _4\"></span>tt<span class=\"_ _4\"></span>a<span class=\"_ _1f6\"> </span>9.347<span class=\"_ _1c0\"></span><span class=\"ls96\">                       <span class=\"ls0\"> <span class=\"_ _1be\"> </span>9.767<span class=\"_ _1c0\"></span><span class=\"ls96\">                       <span class=\"ls0\"> <span class=\"_ _53\"> </span>(420)<span class=\"_ _a1\"> </span>-4,3%<span class=\"_ _2ba\"> </span></span></span></span></span>Sub<span class=\"_ _1\"></span>totale<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ricavi<span class=\"_ _d3\"> </span>704.298<span class=\"_ _1c0\"></span><span class=\"ls96\">                   <span class=\"ls0\"> <span class=\"_ _1be\"> </span>657.929<span class=\"_ _1c0\"></span><span class=\"ls96\">                   <span class=\"ls0\"> <span class=\"_ _86\"> </span>46.369<span class=\"_ _f\"> </span><span class=\"ff3\">7,0%<span class=\"_ _2ba\"> </span></span></span></span></span></span>Bal<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>ce d<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span>l'an<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>ro<span class=\"_ _4\"></span>tt<span class=\"_ _4\"></span>a<span class=\"_ _10d\"> </span>62.66<span class=\"_ _1\"></span>5<span class=\"_ _1bd\"></span><span class=\"ls96\">                     <span class=\"ls0\"> <span class=\"_ _14a\"> </span>(25.1<span class=\"_ _1\"></span>82)<span class=\"_ _101\"> </span>87.847<span class=\"_ _c1\"> </span>n.a<span class=\"_ _4\"></span>.<span class=\"_ _2ba\"> </span></span></span>At<span class=\"_ _4\"></span>tu<span class=\"_ _4\"></span>al<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>zzazi<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ne <span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>la<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ce del<span class=\"_ _4\"></span>l'an<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>o<span class=\"_ _130\"> </span>(2.37<span class=\"_ _1\"></span>3)<span class=\"_ _121\"> </span><span class=\"ls95\">330<span class=\"_ _196\"> </span></span>(2.703)<span class=\"_ _c1\"> </span>n.a<span class=\"_ _4\"></span>.<span class=\"_ _2ba\"> </span>Varia<span class=\"_ _4\"></span>zio<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>ba<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>ce<span class=\"_ _155\"> </span>(2.082)<span class=\"_ _11d\"> </span>3.254<span class=\"_ _105\"> </span>(5.336)<span class=\"_ _c1\"> </span>n<span class=\"_ _4\"></span>.a.<span class=\"_ _2ba\"> </span>Uti<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>zzo<span class=\"_ _4\"></span> b<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>la<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ce d<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>ro<span class=\"_ _4\"></span>tta<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>n-2<span class=\"_ _1f7\"> </span>(77.1<span class=\"_ _1\"></span>77)<span class=\"_ _11d\"> </span>8.684<span class=\"_ _153\"> </span>(85<span class=\"_ _1\"></span>.861)<span class=\"_ _c1\"> </span>n.a<span class=\"_ _4\"></span>.<span class=\"_ _2ba\"> </span>Sub<span class=\"_ _1\"></span>totale<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ba<span class=\"_ _1\"></span>lance<span class=\"_ _c9\"> </span>(18.967)<span class=\"_ _d3\"> </span>(12.914)<span class=\"_ _105\"> </span>(6.053)<span class=\"_ _137\"> </span><span class=\"ff3\">46,9%<span class=\"_ _2ba\"> </span></span>Totale <span class=\"_ _4\"></span>ricav<span class=\"_ _1\"></span>i d<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>rotta <span class=\"_ _4\"></span>con b<span class=\"_ _4\"></span>alance<span class=\"_ _12f\"> </span>68<span class=\"_ _1\"></span>5.33<span class=\"_ _1\"></span>1<span class=\"_ _1f8\"></span><span class=\"ls96\">                   <span class=\"ls0\"> <span class=\"_ _1be\"> </span>645.<span class=\"_ _1\"></span>015<span class=\"_ _1c0\"></span><span class=\"ls96\">                   <span class=\"ls0\"> <span class=\"_ _a6\"> </span>40.<span class=\"_ _1\"></span>316<span class=\"_ _179\"> </span><span class=\"ls95\">6,3%<span class=\"_ _2ba\"> </span></span></span></span></span></span>(m<span class=\"_ _1\"></span>igli<span class=\"_ _1\"></span>aia<span class=\"_ _1\"></span> di euro<span class=\"_ _30\"></span>)<span class=\"_ _2ba\"> </span>terza <span class=\"_ _30\"></span>fascia <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>tariffazione <span class=\"_ _30\"></span>che <span class=\"_ _30\"></span>si <span class=\"_ _1\"></span>attesta <span class=\"_ _30\"></span>invece <span class=\"_ _30\"></span>su <span class=\"_ _1\"></span>un <span class=\"_ _30\"></span>totale <span class=\"_ _30\"></span>recupero <span class=\"_ _30\"></span>chiudendo <span class=\"_ _30\"></span>a <span class=\"_ _30\"></span>un <span class=\"_ _30\"></span>+3,2% <span class=\"_ _30\"></span>sempre <span class=\"_ _30\"></span>in <span class=\"_ _1\"></span>termini<span class=\"_ _2ba\"> </span>di unit\u00e0 di servizio. In <span class=\"_ _30\"></span>particolare, <span class=\"_ _1\"></span><span class=\"lsa\">la<span class=\"ff6 ls0\"> <span class=\"_ _1\"></span>prima <span class=\"_ _30\"></span>zona <span class=\"_ _1\"></span>di <span class=\"_ _30\"></span>tariffazione<span class=\"ff3\">, rap<span class=\"_ _1\"></span>presentata <span class=\"_ _30\"></span>dal<span class=\"ff5\">l\u2019aeroporto <span class=\"_ _30\"></span>di <span class=\"_ _1\"></span><span class=\"ff3\">Roma <span class=\"_ _30\"></span>Fiumicino, ha <span class=\"_ _30\"></span>registra<span class=\"ls23\">to</span> <span class=\"_ _30\"></span>un<span class=\"_ _2ba\"> </span></span></span></span></span></span>incremento n<span class=\"_ _1\"></span>el traffico <span class=\"_ _1\"></span>aereo assistit<span class=\"_ _1\"></span>o rispetto al <span class=\"_ _30\"></span>202<span class=\"_ _4\"></span>2, espress<span class=\"_ _1\"></span>o in unit\u00e0 <span class=\"_ _30\"></span>di servizio, pari al <span class=\"_ _1\"></span>+29,9<span class=\"ls25\">% </span>(<span class=\"_ _1\"></span>+100,1<span class=\"ls97\">%<span class=\"_ _2ba\"> </span></span>2022 <span class=\"_ _1\"></span>su <span class=\"_ _30\"></span>2021<span class=\"ls1f\">) <span class=\"_ _1\"></span><span class=\"ls0\">con <span class=\"_ _30\"></span>risultati <span class=\"_ _30\"></span>particolarmente <span class=\"_ _30\"></span>positivi <span class=\"_ _1\"></span>per <span class=\"_ _30\"></span>il <span class=\"_ _1\"></span>traffico <span class=\"_ _30\"></span>aereo <span class=\"_ _1\"></span>internazio<span class=\"_ _1\"></span>nale. <span class=\"_ _30\"></span>L<span class=\"_ _4\"></span>a <span class=\"_ _30\"></span>tariffa <span class=\"_ _1\"></span>applicata <span class=\"_ _30\"></span>nel<span class=\"_ _2ba\"> </span></span></span>2023 ha registrat<span class=\"_ _1\"></span>o un lieve in<span class=\"_ _1\"></span>cremento pari allo <span class=\"_ _1\"></span>0,52% attestandosi<span class=\"_ _1\"></span> a euro 183,56 <span class=\"_ _30\"></span>rispetto a euro 1<span class=\"ls17\">82</span>,<span class=\"ls17\">61</span> <span class=\"_ _4\"></span>del<span class=\"_ _2ba\"> </span>2022<span class=\"ls10\">. </span>La <span class=\"_ _2d\"></span><span class=\"ff6\">seconda <span class=\"_ _2d\"></span>zona <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>tariffazione</span>, <span class=\"_ _2d\"></span>rappresentata <span class=\"_ _2d\"></span>dagli <span class=\"_ _2d\"></span>aeroporti <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>Milano <span class=\"_ _2d\"></span>Malpensa, <span class=\"_ _2d\"></span>Milano <span class=\"_ _2d\"></span>Linate, <span class=\"_ _2d\"></span>Venezia<span class=\"_ _2ba\"> </span>Tessera <span class=\"_ _2a\"></span>e <span class=\"_ _2a\"></span>Bergamo <span class=\"_ _2a\"></span>Orio <span class=\"_ _2a\"></span>al <span class=\"_ _2a\"></span>Serio, <span class=\"_ _2a\"></span>registra <span class=\"_ _2a\"></span>un <span class=\"_ _2a\"></span>incremento <span class=\"_ _2a\"></span>nel <span class=\"_ _2a\"></span>traffico <span class=\"_ _2a\"></span>aereo <span class=\"_ _2a\"></span>assistito, <span class=\"_ _2a\"></span>espresso <span class=\"_ _2a\"></span>in <span class=\"_ _2a\"></span>unit\u00e0 <span class=\"_ _2a\"></span>di<span class=\"_ _2ba\"> </span>servizio, <span class=\"_ _2d\"></span>del <span class=\"_ _2d\"></span>+<span class=\"ls17\">10<span class=\"_ _4\"></span></span>,2% <span class=\"_ _2d\"></span>rispetto <span class=\"_ _2d\"></span>al <span class=\"_ _2d\"></span>2022 <span class=\"_ _2f\"></span>(+61,5% <span class=\"_ _2d\"></span>2022 <span class=\"_ _2d\"></span>su <span class=\"_ _2d\"></span>2021) <span class=\"_ _2f\"></span>con <span class=\"_ _2d\"></span>un <span class=\"_ _2f\"></span>andamento<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>positivo <span class=\"_ _2d\"></span>del <span class=\"_ _2f\"></span>traffico <span class=\"_ _2d\"></span>aereo<span class=\"_ _2ba\"> </span>internazionale sebb<span class=\"_ _1\"></span>ene sia sul<span class=\"_ _1\"></span> dato del traffic<span class=\"_ _1\"></span>o aereo naz<span class=\"_ _1\"></span>ionale che recupera<span class=\"_ _30\"></span> i valori emersi nel <span class=\"_ _1\"></span>2019 (+5,4<span class=\"ls1b\">%<span class=\"_ _2ba\"> </span></span>di unit\u00e0 di servizi<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>). La tarif<span class=\"_ _1\"></span>fa del 2023 \u00e8<span class=\"_ _1\"></span> pari a euro <span class=\"_ _1\"></span>214,16 in lieve d<span class=\"_ _30\"></span>ecremento rispetto alla tariffa<span class=\"_ _1\"></span> applicata<span class=\"_ _2ba\"> </span>nel 2022 (euro 214,<span class=\"_ _30\"></span>8<span class=\"_ _4\"></span>9).<span class=\"_ _2ba\"> </span>La <span class=\"_ _2d\"></span><span class=\"ff6\">terza <span class=\"_ _4\"></span>zona <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>tariffazione</span>, <span class=\"_ _4\"></span>che <span class=\"_ _2d\"></span>co<span class=\"_ _1\"></span>mprende <span class=\"_ _2d\"></span>n. <span class=\"_ _4\"></span>40 <span class=\"_ _2d\"></span>ae<span class=\"_ _1\"></span>roporti <span class=\"_ _2d\"></span>a <span class=\"_ _4\"></span>medio <span class=\"_ _4\"></span>e <span class=\"_ _2d\"></span>basso <span class=\"_ _4\"></span>traffico, <span class=\"_ _4\"></span>registra <span class=\"_ _2d\"></span>un <span class=\"_ _4\"></span>aumento<span class=\"_ _2ba\"> </span>nel <span class=\"_ _2d\"></span>traffico <span class=\"_ _2d\"></span>aereo <span class=\"_ _2d\"></span>assistito, <span class=\"_ _2d\"></span>espresso <span class=\"_ _2d\"></span>in <span class=\"_ _2d\"></span>unit\u00e0 <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>servizio, <span class=\"_ _2d\"></span>del <span class=\"_ _2d\"></span>+4,7% <span class=\"_ _2d\"></span>rispetto <span class=\"_ _2d\"></span>al <span class=\"_ _2d\"></span>2022 <span class=\"_ _2d\"></span>(+54,5% <span class=\"_ _2d\"></span>2022 <span class=\"_ _2d\"></span>su <span class=\"_ _2d\"></span>2021<span class=\"ls3c\">)<span class=\"_ _2ba\"> </span></span>riferito <span class=\"_ _1\"></span>principal<span class=\"_ _1\"></span>mente <span class=\"_ _30\"></span>al traffico <span class=\"_ _30\"></span>aereo <span class=\"_ _1\"></span>internazionale <span class=\"_ _30\"></span>e <span class=\"_ _30\"></span>in recupero <span class=\"_ _30\"></span>sul <span class=\"_ _1\"></span>2019 <span class=\"_ _30\"></span>nel t<span class=\"_ _1\"></span>raffico <span class=\"_ _1\"></span>aereo <span class=\"_ _1\"></span>nazionale <span class=\"_ _30\"></span>che<span class=\"_ _2ba\"> </span>si <span class=\"_ _30\"></span>attesta <span class=\"_ _30\"></span>a <span class=\"_ _30\"></span>+7,5%. <span class=\"_ _30\"></span>La <span class=\"_ _1\"></span>tariffa <span class=\"_ _3e\"></span>del <span class=\"_ _1\"></span>2023 <span class=\"_ _30\"></span>si <span class=\"_ _30\"></span>attesta <span class=\"_ _30\"></span>a <span class=\"_ _30\"></span>euro <span class=\"_ _30\"></span>334,08 <span class=\"_ _30\"></span>in <span class=\"_ _1\"></span>leggera <span class=\"_ _3e\"></span>riduzione <span class=\"_ _30\"></span>rispetto <span class=\"_ _30\"></span>alla <span class=\"_ _30\"></span>tariffa <span class=\"_ _30\"></span>applicata<span class=\"_ _2ba\"> </span>nel 2022 che amm<span class=\"_ _1\"></span>ontava a euro 3<span class=\"_ _1\"></span>34,24. Considerando <span class=\"_ _30\"></span>i ric<span class=\"_ _1\"></span>avi <span class=\"_ _1\"></span>di <span class=\"_ _30\"></span>terminale <span class=\"_ _1\"></span>congiuntamente <span class=\"_ _30\"></span>ai <span class=\"_ _1\"></span>ricavi <span class=\"_ _30\"></span>per <span class=\"_ _30\"></span>v<span class=\"_ _4\"></span>oli <span class=\"_ _1\"></span>esenti, <span class=\"_ _30\"></span>in riduz<span class=\"_ _1\"></span>ione d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>164 <span class=\"_ _30\"></span>migliaia d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>euro<span class=\"_ _2ba\"> </span>rispetto all\u2019esercizio precedente, <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>la componente rettificativa per <span class=\"_ _4\"></span>Balance, <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>ricavi di te<span class=\"_ _4\"></span>rminale<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>si <span class=\"_ _4\"></span>attestano<span class=\"_ _2ba\"> </span>complessiva<span class=\"_ _1\"></span>mente a 234<span class=\"ls10\">.4<span class=\"ls4\">28</span></span> <span class=\"_ _30\"></span>migliaia di euro, in<span class=\"_ _1\"></span> cresc<span class=\"_ _1\"></span>ita di 13.1<span class=\"ls4\">28</span> <span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>igliaia di <span class=\"_ _30\"></span>euro<span class=\"_ _4\"></span>, rispet<span class=\"_ _1\"></span>to al 2022, c<span class=\"_ _1\"></span>ome di<span class=\"_ _2ba\"> </span>seguito rappresenta<span class=\"_ _1\"></span>to:<span class=\"_ _2ba\"> </span>Il balance dell\u2019anno di terminale <span class=\"ff3\">incide <span class=\"_ _4\"></span>positivam<span class=\"_ _1\"></span>ente per <span class=\"_ _4\"></span>15.0<span class=\"ls17\">32</span> migliaia di euro e <span class=\"_ _4\"></span>segue le stesse regole di<span class=\"_ _2ba\"> </span></span>determinazione<span class=\"_ _1\"></span> <span class=\"_ _30\"></span>previste <span class=\"_ _30\"></span>per <span class=\"_ _30\"></span>la <span class=\"_ _30\"></span>tariffa <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>rotta <span class=\"_ _30\"></span>relativam<span class=\"_ _1\"></span>ente <span class=\"_ _30\"></span>alla <span class=\"_ _30\"></span>prima <span class=\"_ _30\"></span>e <span class=\"_ _30\"></span>seconda <span class=\"_ _30\"></span>fascia <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>tariffazion<span class=\"_ _1\"></span>e <span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>entre<span class=\"_ _2ba\"> </span>la <span class=\"_ _2f\"></span>terza <span class=\"_ _2a\"></span>fascia <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>tariffazione <span class=\"_ _2f\"></span>viene <span class=\"_ _2a\"></span>rileva<span class=\"_ _1\"></span>ta <span class=\"_ _2a\"></span>secondo <span class=\"_ _2d\"></span>la <span class=\"_ _2a\"></span>regola <span class=\"_ _2f\"></span>del <span class=\"_ _2a\"></span>cost <span class=\"_ _2f\"></span>recovery. <span class=\"_ _2f\"></span>Nella <span class=\"_ _2a\"></span>determinazione <span class=\"_ _2f\"></span>dei<span class=\"_ _2ba\"> </span>balance dell\u2019<span class=\"ff3\">ann<span class=\"_ _30\"></span>o incidono, per <span class=\"_ _30\"></span>la prima <span class=\"_ _30\"></span>e seconda fas<span class=\"_ _30\"></span>cia<span class=\"_ _4\"></span> di <span class=\"_ _30\"></span>tariffazione, il <span class=\"_ _1\"></span>balance <span class=\"_ _1\"></span>inflazione per<span class=\"_ _30\"></span> complessivi<span class=\"_ _2ba\"> </span></span>8,6 <span class=\"_ _4\"></span>milioni <span class=\"_ _2d\"></span>di <span class=\"_ _4\"></span>euro, <span class=\"_ _2d\"></span>il <span class=\"_ _2d\"></span>balance <span class=\"_ _4\"></span>per <span class=\"_ _2d\"></span>rischi<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span>traffico <span class=\"_ _4\"></span>della <span class=\"_ _4\"></span>prima <span class=\"_ _2d\"></span>fascia <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>tariffazione <span class=\"_ _4\"></span>pari <span class=\"_ _4\"></span>a <span class=\"_ _2d\"></span>1,<span class=\"_ _4\"></span>1 <span class=\"_ _4\"></span>milioni <span class=\"_ _2d\"></span>di <span class=\"_ _4\"></span>euro,<span class=\"_ _2ba\"> </span>avendo <span class=\"_ _2d\"></span>generato <span class=\"_ _2d\"></span>a <span class=\"_ _2d\"></span>consuntiv<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span>unit\u00e0 <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>servizio <span class=\"_ _2d\"></span>inferiori <span class=\"_ _2d\"></span>del <span class=\"_ _2d\"></span>-6,47% <span class=\"_ _2d\"></span>rispetto <span class=\"_ _2d\"></span>al <span class=\"_ _2d\"></span>dato <span class=\"_ _2d\"></span>previsionale, <span class=\"_ _2d\"></span>il <span class=\"_ _2d\"></span>balance<span class=\"_ _2ba\"> </span>positivo <span class=\"_ _2a\"></span>della <span class=\"_ _2f\"></span>terza <span class=\"_ _2a\"></span>fascia <span class=\"_ _2f\"></span>di <span class=\"_ _2a\"></span>tariffazione <span class=\"_ _2a\"></span>per <span class=\"_ _2f\"></span>4,7 <span class=\"_ _2a\"></span>milioni <span class=\"_ _2f\"></span>di <span class=\"_ _2a\"></span>euro<span class=\"_ _4\"></span> <span class=\"_ _2a\"></span>e <span class=\"_ _2a\"></span>i <span class=\"_ _2f\"></span>balance <span class=\"_ _2a\"></span>positivi <span class=\"_ _2f\"></span>legati <span class=\"_ _2a\"></span>al <span class=\"_ _2a\"></span>recupero <span class=\"_ _2f\"></span>dei<span class=\"_ _2ba\"> </span>maggiori tassi <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>interesse emersi nell\u2019attuale periodo regolatorio, <span class=\"_ _4\"></span>rispett<span class=\"_ _1\"></span>o <span class=\"_ _4\"></span>a quanto <span class=\"_ _4\"></span>pianificato <span class=\"_ _4\"></span>nel piano <span class=\"_ _4\"></span>di<span class=\"_ _2ba\"> </span>performance, <span class=\"_ _30\"></span>per <span class=\"_ _30\"></span>compless<span class=\"_ _30\"></span>ivi <span class=\"_ _1\"></span>2,9 <span class=\"_ _30\"></span>milioni <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>euro <span class=\"_ _30\"></span>e <span class=\"_ _30\"></span>il <span class=\"_ _30\"></span>bonus <span class=\"_ _30\"></span>capacity <span class=\"_ _30\"></span>perla <span class=\"_ _30\"></span>prima <span class=\"_ _30\"></span>e <span class=\"_ _30\"></span>seconda <span class=\"_ _30\"></span>zona <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>tariffazione<span class=\"_ _2ba\"> </span>2023<span class=\"_ _f0\"> </span>2022<span class=\"_ _2ba\"> </span>Variazion<span class=\"_ _4\"></span>i<span class=\"_ _136\"> </span><span class=\"ff3\">%<span class=\"_ _2ba\"> </span></span>Ricavi<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span> t<span class=\"_ _4\"></span>ermin<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>le<span class=\"_ _b9\"> </span>2<span class=\"_ _1\"></span>40.98<span class=\"_ _1\"></span>1<span class=\"_ _1f8\"></span><span class=\"ls99\">                   <span class=\"ls0\"> <span class=\"_ _1be\"> </span>220.46<span class=\"_ _1\"></span>9<span class=\"_ _1f8\"></span><span class=\"ls99\">                   <span class=\"ls0\"> <span class=\"_ _103\"> </span>20.512<span class=\"_ _125\"> </span>9,3%<span class=\"_ _2ba\"> </span></span></span></span></span>Esen<span class=\"_ _4\"></span>zi<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span> t<span class=\"_ _4\"></span>ermin<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>le<span class=\"_ _bd\"> </span>2<span class=\"_ _1\"></span>.570<span class=\"_ _1f8\"></span><span class=\"ls99\">                       <span class=\"ls0\"> <span class=\"_ _1be\"> </span>2.73<span class=\"_ _1\"></span>4<span class=\"_ _1f8\"></span><span class=\"ls99\">                       <span class=\"ls0\"> <span class=\"_ _53\"> </span>(16<span class=\"_ _1\"></span>4)<span class=\"_ _a2\"> </span>-6,0%<span class=\"_ _2ba\"> </span></span></span></span></span>Sub<span class=\"_ _1\"></span>totale<span class=\"_ _c9\"> </span>243.5<span class=\"_ _1\"></span>51<span class=\"_ _1f8\"></span><span class=\"ls99\">                   <span class=\"ls0\"> <span class=\"_ _1be\"> </span>223.2<span class=\"_ _1\"></span>03<span class=\"_ _1f8\"></span><span class=\"ls99\">                   <span class=\"ls0\"> <span class=\"_ _148\"> </span>20.348<span class=\"_ _a0\"> </span><span class=\"ff3\">9,1%<span class=\"_ _2ba\"> </span></span></span></span></span></span>Bal<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>ce d<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span>l'an<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>termi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>al<span class=\"_ _4\"></span>e<span class=\"_ _1f9\"> </span>15.03<span class=\"_ _1\"></span>2<span class=\"_ _1f8\"></span><span class=\"ls99\">                     <span class=\"ls0\"> <span class=\"_ _81\"> </span>(4.98<span class=\"_ _1\"></span>4)<span class=\"_ _101\"> </span>20.016<span class=\"_ _c1\"> </span>n.a<span class=\"_ _4\"></span>.<span class=\"_ _2ba\"> </span></span></span>At<span class=\"_ _4\"></span>tu<span class=\"_ _4\"></span>al<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>zzazi<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ne <span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>la<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ce del<span class=\"_ _4\"></span>l'an<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>o<span class=\"_ _183\"> </span>(555)<span class=\"_ _9c\"> </span>(922)<span class=\"_ _113\"> </span><span class=\"ls98\">367<span class=\"_ _be\"> </span></span>-39,8%<span class=\"_ _2ba\"> </span>Varia<span class=\"_ _4\"></span>zio<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>ba<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>ce<span class=\"_ _1b4\"> </span>(350)<span class=\"_ _5b\"> </span>0<span class=\"_ _11d\"> </span>(35<span class=\"_ _1\"></span>0)<span class=\"_ _c1\"> </span>n<span class=\"_ _4\"></span>.a.<span class=\"_ _2ba\"> </span>Uti<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>zzo<span class=\"_ _4\"></span> b<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>la<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ce d<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>termi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>al<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>n-2<span class=\"_ _1e\"> </span>(23.25<span class=\"_ _1\"></span>0)<span class=\"_ _11d\"> </span>4.003<span class=\"_ _153\"> </span>(<span class=\"_ _1\"></span>27.253<span class=\"_ _1\"></span>)<span class=\"_ _c1\"> </span>n<span class=\"_ _4\"></span>.a.<span class=\"_ _2ba\"> </span>Sub<span class=\"_ _1\"></span>totale<span class=\"_ _157\"> </span>(9.123)<span class=\"_ _7d\"> </span>(1.903)<span class=\"_ _105\"> </span>(7.220)<span class=\"_ _d4\"> </span><span class=\"ff3\">n<span class=\"_ _4\"></span>.a.<span class=\"_ _2ba\"> </span></span>Totale <span class=\"_ _4\"></span>ricav<span class=\"_ _1\"></span>i d<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>terminale con <span class=\"_ _4\"></span>balan<span class=\"_ _4\"></span>ce<span class=\"_ _1fa\"> </span>234.<span class=\"_ _30\"></span>428<span class=\"_ _1f8\"></span><span class=\"ls99\">                   <span class=\"ls0\"> <span class=\"_ _1be\"> </span>221.3<span class=\"_ _1\"></span>00<span class=\"_ _1f8\"></span><span class=\"ls99\">                   <span class=\"ls0\"> <span class=\"_ _103\"> </span>13.<span class=\"_ _1\"></span>128<span class=\"_ _179\"> </span><span class=\"ls98\">5,9%<span class=\"_ _2ba\"> </span></span></span></span></span></span>(m<span class=\"_ _1\"></span>igli<span class=\"_ _1\"></span>aia<span class=\"_ _1\"></span> di euro<span class=\"_ _30\"></span>)<span class=\"_ _2ba\"> </span>per <span class=\"_ _34\"> </span>complessivi <span class=\"_ _34\"></span>0,9 <span class=\"_ _34\"></span>milioni <span class=\"_ _34\"></span>di <span class=\"_ _34\"> </span>euro. <span class=\"_ _34\"> </span>T<span class=\"ff5\">ali <span class=\"_ _34\"> </span>effetti <span class=\"_ _34\"> </span>positivi <span class=\"_ _34\"> </span>sono <span class=\"_ _34\"> </span>stati <span class=\"_ _34\"></span>in <span class=\"_ _34\"> </span>parte <span class=\"_ _34\"></span>compensati<span class=\"_ _1\"></span> <span class=\"_ _34\"> </span>dall\u2019iscrizione <span class=\"_ _34\"></span>del<span class=\"_ _2ba\"> </span></span>balance <span class=\"_ _2d\"></span>per <span class=\"_ _2d\"></span>rischio<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>traffico <span class=\"_ _2d\"></span>in <span class=\"_ _2d\"></span>restituzione <span class=\"_ _2d\"></span>ai <span class=\"_ _4\"></span>vettori <span class=\"_ _2d\"></span>della <span class=\"_ _2d\"></span>seconda <span class=\"_ _2d\"></span>zona<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>tariffazione, <span class=\"_ _4\"></span>avendo <span class=\"_ _2d\"></span>realizzato <span class=\"_ _2d\"></span>a<span class=\"_ _2ba\"> </span>consuntivo <span class=\"_ _2f\"></span>unit\u00e0 <span class=\"_ _2a\"></span>di <span class=\"_ _2f\"></span>servizi<span class=\"_ _1\"></span>o <span class=\"_ _2f\"></span>maggiori <span class=\"_ _2a\"></span>rispett<span class=\"_ _1\"></span>o <span class=\"_ _2a\"></span>a <span class=\"_ _2f\"></span>quanto <span class=\"_ _2f\"></span>pianificato <span class=\"_ _2f\"></span>nel <span class=\"_ _2f\"></span>piano <span class=\"_ _2a\"></span>di <span class=\"_ _2d\"></span>performance <span class=\"_ _2f\"></span>(<span class=\"_ _2d\"></span>+5,43<span class=\"ls25\">%)<span class=\"_ _1\"></span><span class=\"ls0\"> <span class=\"_ _2f\"></span>e <span class=\"_ _2a\"></span>il<span class=\"_ _2ba\"> </span></span></span>balance depreciation in<span class=\"_ _30\"></span> re<span class=\"_ _4\"></span>stituzione ai<span class=\"_ _1\"></span> vettori per complessivi <span class=\"_ _1\"></span>3,5 milioni di euro. La <span class=\"_ _2d\"></span>voce <span class=\"_ _4\"></span>variazione <span class=\"_ _4\"></span>balance, <span class=\"_ _4\"></span>pari <span class=\"_ _2d\"></span>a <span class=\"_ _4\"></span>negativi <span class=\"_ _2d\"></span>350 <span class=\"_ _4\"></span>migliaia <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>euro, <span class=\"_ _4\"></span>accoglie <span class=\"_ _2d\"></span>sia <span class=\"_ _4\"></span>i <span class=\"_ _2d\"></span>balan<span class=\"_ _1\"></span>ce <span class=\"_ _2d\"></span>legati <span class=\"_ _4\"></span>al <span class=\"_ _2d\"></span>recupero <span class=\"_ _4\"></span>dei<span class=\"_ _2ba\"> </span>maggiori tassi <span class=\"_ _30\"></span>di interesse em<span class=\"_ _1\"></span>ersi a c<span class=\"_ _1\"></span>onsuntivo, rispe<span class=\"_ _1\"></span>tto al dat<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> pianificat<span class=\"_ _1\"></span>o, riferit<span class=\"_ _1\"></span>i agli <span class=\"_ _1\"></span>esercizi 2021 <span class=\"_ _1\"></span>e 2022 <span class=\"_ _30\"></span>e<span class=\"_ _2ba\"> </span>lo  storno  d<span class=\"_ _1\"></span>el  bonus  bala<span class=\"_ _30\"></span>nce  capacity  per  la <span class=\"_ _33\"> </span>prima  e  second<span class=\"_ _1\"></span>a  zona  di <span class=\"_ _33\"> </span>tariffazione  iscritti <span class=\"_ _33\"> </span><span class=\"ff5\">nell\u2019esercizi<span class=\"_ _1\"></span>o<span class=\"_ _2ba\"> </span></span>precedente e non ric<span class=\"_ _1\"></span>onosciuto dalla C<span class=\"_ _1\"></span>ommissione Europea<span class=\"ls10\">. </span>I <span class=\"_ _2f\"></span>balance <span class=\"_ _2f\"></span>iscritti <span class=\"_ _2d\"></span>nell\u2019esercizio <span class=\"_ _2f\"></span>sono <span class=\"_ _2f\"></span>stati <span class=\"_ _2f\"></span>at<span class=\"ff3\">tualizzati <span class=\"_ _2f\"></span>in <span class=\"_ _2d\"></span>un <span class=\"_ _2f\"></span>arco<span class=\"_ _4\"></span> <span class=\"_ _2f\"></span>temporale <span class=\"_ _2d\"></span>coerente <span class=\"_ _2f\"></span>con <span class=\"_ _2f\"></span>i <span class=\"_ _2f\"></span>Regolamenti <span class=\"_ _2d\"></span>UE<span class=\"_ _4\"></span><span class=\"lse\">,<span class=\"_ _2ba\"> </span></span></span>mentre la <span class=\"_ _1\"></span>voce utiliz<span class=\"_ _1\"></span>zo balan<span class=\"_ _1\"></span>ce di terminale <span class=\"_ _1\"></span>n-2 \u00e8 rif<span class=\"_ _1\"></span>erita ai <span class=\"_ _1\"></span>balance inseriti <span class=\"_ _1\"></span>in tarif<span class=\"_ _30\"></span>fa 2023 e rig<span class=\"_ _1\"></span>uardanti sia <span class=\"_ _1\"></span>la<span class=\"_ _2ba\"> </span>prima quota <span class=\"_ _30\"></span>dei balance isc<span class=\"_ _1\"></span>ritti nel bien<span class=\"_ _1\"></span>nio 202<span class=\"_ _1\"></span>0-2021 recuperab<span class=\"_ _1\"></span>ile in qu<span class=\"_ _1\"></span>ote costan<span class=\"_ _1\"></span>ti in 5 <span class=\"_ _1\"></span>anni per la <span class=\"_ _1\"></span>prima e<span class=\"_ _2ba\"> </span>seconda <span class=\"_ _2d\"></span>zona <span class=\"_ _2f\"></span>di <span class=\"_ _2d\"></span>tariffazione <span class=\"_ _2d\"></span>e <span class=\"_ _2f\"></span>in <span class=\"_ _2f\"></span>7 <span class=\"_ _2f\"></span>anni <span class=\"_ _2f\"></span>per <span class=\"_ _2d\"></span>la <span class=\"_ _2f\"></span>terza<span class=\"ff5\">, <span class=\"_ _2d\"></span>che <span class=\"_ _2f\"></span>i <span class=\"_ _2f\"></span>balance <span class=\"_ _2f\"></span>negativi <span class=\"_ _2d\"></span>con <span class=\"_ _2d\"></span>rigiro <span class=\"_ _2f\"></span>nell\u2019esercizio <span class=\"_ _2d\"></span>per <span class=\"_ _2f\"></span>un<span class=\"_ _2ba\"> </span></span>valore complessi<span class=\"_ _1\"></span>vo pari a negativi <span class=\"ls4\">23<span class=\"_ _1\"></span><span class=\"ls0\">,2 milioni di eur<span class=\"_ _1\"></span>o. </span></span>I <span class=\"_ _2d\"></span><span class=\"fc2 ls0\">Ricavi <span class=\"_ _4\"></span>da <span class=\"_ _2d\"></span>mercato <span class=\"_ _2d\"></span>non <span class=\"_ _2d\"></span>re<span class=\"_ _30\"></span>golamentato <span class=\"_ _2d\"></span><span class=\"fc0\">si <span class=\"_ _2d\"></span>attestano <span class=\"_ _2d\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span><span class=\"ls4\">43</span>.067 <span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>igliaia <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>euro <span class=\"_ _2d\"></span>e <span class=\"_ _2d\"></span>risultan<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span>in <span class=\"_ _2d\"></span>increment<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span>del<span class=\"_ _2ba\"> </span></span></span>7,9<span class=\"ff5\">%, <span class=\"_ _4\"></span>rispetto <span class=\"_ _4\"></span>all\u2019esercizio precedente, <span class=\"_ _4\"></span></span>principalmente <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span><span class=\"ff5\">le <span class=\"_ _2d\"></span>inizial<span class=\"_ _1\"></span>i <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _4\"></span>legate <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>contratto <span class=\"_ _4\"></span>con <span class=\"_ _2d\"></span>l\u2019Arabia<span class=\"_ _2ba\"> </span></span>Saudita <span class=\"_ _2d\"></span>per <span class=\"_ _2f\"></span>la <span class=\"_ _2d\"></span>ristrutturazione <span class=\"_ _2d\"></span>dello <span class=\"_ _2d\"></span>spazio <span class=\"_ _2d\"></span>aereo, <span class=\"_ _2f\"></span>la <span class=\"_ _2d\"></span>co<span class=\"_ _4\"></span>ntinuazione <span class=\"_ _2d\"></span>delle <span class=\"_ _2d\"></span>attivit\u00e0 <span class=\"_ _2d\"></span>in <span class=\"_ _2f\"></span>favore <span class=\"_ _2d\"></span>della <span class=\"_ _2d\"></span>Qatar <span class=\"_ _2f\"></span>Civil<span class=\"_ _2ba\"> </span>Aviation Authority per servizi connessi al <span class=\"ff6\">Performance<span class=\"_ _1\"></span> of <span class=\"_ _4\"></span>air navigation support services<span class=\"lse\">, <span class=\"_ _4\"></span></span><span class=\"ff3\">per la fornitura del<span class=\"_ _2ba\"> </span></span></span>nuovo <span class=\"_ _4\"></span>sistema <span class=\"_ _2d\"></span>di <span class=\"_ _4\"></span>gestione delle <span class=\"_ _2d\"></span>informazi<span class=\"_ _1\"></span>oni <span class=\"_ _2d\"></span>a<span class=\"_ _1\"></span>eronautiche <span class=\"_ _4\"></span>denominat<span class=\"ff5\">o <span class=\"_ _4\"></span>\u201cCronos\u201d <span class=\"_ _2d\"></span>per <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>fornitore <span class=\"_ _4\"></span>dei <span class=\"_ _2d\"></span>servizi<span class=\"_ _2ba\"> </span></span>della <span class=\"_ _33\"> </span>navigazione <span class=\"_ _33\"> </span>aerea <span class=\"_ _33\"> </span>di <span class=\"_ _33\"> </span>Taiwan, <span class=\"_ _33\"> </span><span class=\"ff5\">l\u2019aggiornament<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> <span class=\"_ _33\"> </span>del <span class=\"_ _33\"> </span><span class=\"ff3\">sistema <span class=\"_ _33\"> </span><span class=\"ff6\">Aeronautical <span class=\"_ _33\"> </span>I<span class=\"_ _1\"></span>nformation <span class=\"_ _33\"> </span>Management<span class=\"_ _2ba\"> </span></span></span></span>(AIM), <span class=\"_ _2f\"></span>il <span class=\"_ _2a\"></span>sistema <span class=\"_ _2f\"></span>di <span class=\"_ _2a\"></span>gestio<span class=\"_ _1\"></span>ne <span class=\"_ _2a\"></span>delle <span class=\"_ _2f\"></span>informazioni <span class=\"_ _2f\"></span>aeronautiche <span class=\"_ _2f\"></span>arricchito <span class=\"_ _2f\"></span>di <span class=\"_ _2a\"></span>nuovi <span class=\"_ _2f\"></span>tool <span class=\"_ _2f\"></span>specifici <span class=\"_ _2a\"></span>per <span class=\"_ _2a\"></span>i <span class=\"_ _2f\"></span>dati <span class=\"_ _2f\"></span>di<span class=\"_ _2ba\"> </span>aeroporto <span class=\"_ _33\"> </span>ed  ostac<span class=\"_ _1\"></span>oli  alla <span class=\"_ _33\"> </span>navigazione <span class=\"_ _33\"> </span>sottoscritto <span class=\"_ _33\"> </span>con  <span class=\"ff5\">l\u2019Airport  Auth<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>rity <span class=\"_ _33\"> </span>of  <span class=\"ff3\">India, <span class=\"_ _33\"> </span>e  per <span class=\"_ _33\"> </span>le  attivit\u00e0 <span class=\"_ _33\"> </span>di<span class=\"_ _2ba\"> </span></span></span>ammodernamento <span class=\"_ _30\"></span>e di installazione d<span class=\"_ _1\"></span>ei sistemi s<span class=\"_ _1\"></span>volte negli <span class=\"_ _30\"></span>aero<span class=\"_ _4\"></span>porti lib<span class=\"_ _1\"></span>ici, oltre <span class=\"_ _30\"></span>a<span class=\"_ _4\"></span>i controlli degli <span class=\"_ _30\"></span>im<span class=\"_ _4\"></span>pianti di<span class=\"_ _2ba\"> </span>radioassistenza installati<span class=\"_ _30\"></span> presso gli aeroporti in Croazi<span class=\"_ _1\"></span>a e in Qatar.<span class=\"_ _2ba\"> </span>Si <span class=\"_ _2f\"></span>riporta <span class=\"_ _2f\"></span>di <span class=\"_ _2a\"></span>seguito<span class=\"_ _1\"></span> <span class=\"_ _2f\"></span>l\u2019evidenza <span class=\"_ _2f\"></span>della <span class=\"_ _2f\"></span>disaggregazione <span class=\"_ _2d\"></span>dei <span class=\"_ _2a\"></span>ricavi <span class=\"_ _2d\"></span>da <span class=\"_ _2f\"></span>m<span class=\"_ _4\"></span>ercato <span class=\"_ _2f\"></span>non <span class=\"_ _2d\"></span>regolamentato <span class=\"_ _2f\"></span>per <span class=\"_ _2f\"></span>tipo <span class=\"_ _2f\"></span>di<span class=\"_ _2ba\"> </span>attivit\u00e0.<span class=\"_ _2ba\"> </span>2023<span class=\"_ _9c\"> </span>2022<span class=\"_ _dd\"> </span><span class=\"ls0\">Variazion<span class=\"_ _4\"></span>i<span class=\"_ _cc\"> </span>%<span class=\"_ _2ba\"> </span></span>Ric<span class=\"_ _1\"></span>avi da <span class=\"_ _4\"></span>mercato no<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>reg<span class=\"_ _1\"></span>olamentato<span class=\"_ _2ba\"> </span>Vendi<span class=\"_ _4\"></span>ta<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>cenze <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>pres<span class=\"_ _4\"></span>ta<span class=\"_ _4\"></span>zio<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>servi<span class=\"_ _4\"></span>zi                      2<span class=\"_ _1\"></span>0.<span class=\"_ _30\"></span>16<span class=\"_ _30\"></span>6 <span class=\"_ _3c\"> </span>                      19<span class=\"_ _30\"></span>.6<span class=\"_ _30\"></span>78<span class=\"_ _30\"></span> <span class=\"_ _1ee\"> </span><span class=\"ls9a\">488<span class=\"_ _fb\"> </span><span class=\"ls0\">2,5%<span class=\"_ _2ba\"> </span></span></span>Rad<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>omi<span class=\"_ _4\"></span>su<span class=\"_ _4\"></span>re                        1<span class=\"_ _1\"></span>.4<span class=\"_ _30\"></span>63<span class=\"_ _30\"></span> <span class=\"_ _73\"> </span>                        1.<span class=\"_ _30\"></span>46<span class=\"_ _30\"></span>4 <span class=\"_ _10a\"> </span><span class=\"ls0\">(1)<span class=\"_ _a2\"> </span>-0,1%<span class=\"_ _2ba\"> </span></span>Co<span class=\"_ _4\"></span>ns<span class=\"_ _4\"></span>ul<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>za<span class=\"_ _4\"></span> a<span class=\"_ _4\"></span>ero<span class=\"_ _4\"></span>na<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>ca                        8<span class=\"_ _1\"></span>.7<span class=\"_ _30\"></span>38<span class=\"_ _30\"></span> <span class=\"_ _73\"> </span>                        8.<span class=\"_ _30\"></span>40<span class=\"_ _30\"></span>6 <span class=\"_ _f0\"> </span><span class=\"ls9a\">332<span class=\"_ _fb\"> </span><span class=\"ls0\">3,9%<span class=\"_ _2ba\"> </span></span></span>Servizi <span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>ecnici <span class=\"_ _4\"></span>e d<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span> i<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>geg<span class=\"_ _1\"></span>neri<span class=\"_ _4\"></span>a                        9<span class=\"_ _1\"></span>.1<span class=\"_ _30\"></span>34<span class=\"_ _30\"></span> <span class=\"_ _73\"> </span>                        7.<span class=\"_ _30\"></span>32<span class=\"_ _30\"></span>4 <span class=\"_ _d8\"> </span><span class=\"ls0\">1.810<span class=\"_ _aa\"> </span>24,7%<span class=\"_ _2ba\"> </span></span>Servizi <span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>er <span class=\"_ _4\"></span>Un<span class=\"_ _4\"></span>man<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ed <span class=\"_ _4\"></span>A<span class=\"_ _4\"></span>eria<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span> Vehi<span class=\"_ _4\"></span>cles                           8<span class=\"_ _1\"></span>03<span class=\"_ _30\"></span> <span class=\"_ _73\"> </span>                           61<span class=\"_ _30\"></span>1 <span class=\"_ _187\"> </span><span class=\"ls9a\">192<span class=\"_ _ea\"> </span><span class=\"ls0\">31,4%<span class=\"_ _2ba\"> </span></span></span>Formaz<span class=\"_ _4\"></span>io<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>e                           1<span class=\"_ _1\"></span>31<span class=\"_ _30\"></span> <span class=\"_ _73\"> </span>                           18<span class=\"_ _30\"></span>3 <span class=\"_ _9c\"> </span><span class=\"ls0\">(52<span class=\"_ _1\"></span>)<span class=\"_ _be\"> </span>-28,4%<span class=\"_ _2ba\"> </span></span>Al<span class=\"_ _4\"></span>tri<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ricavi                        2<span class=\"_ _1\"></span>.6<span class=\"_ _30\"></span>32<span class=\"_ _30\"></span> <span class=\"_ _73\"> </span>                        2.<span class=\"_ _30\"></span>23<span class=\"_ _30\"></span>4 <span class=\"_ _f0\"> </span><span class=\"ls9a\">398<span class=\"_ _ea\"> </span><span class=\"ls0\">17,8<span class=\"_ _1\"></span>%<span class=\"_ _2ba\"> </span></span></span>Totale <span class=\"_ _4\"></span>ricav<span class=\"_ _1\"></span>i d<span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>merc<span class=\"_ _30\"></span>a<span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>non<span class=\"_ _4\"></span> regolamentato                      4<span class=\"_ _1\"></span>3.<span class=\"_ _30\"></span>0<span class=\"_ _1\"></span>67<span class=\"_ _30\"></span> <span class=\"_ _73\"> </span>                      39<span class=\"_ _30\"></span>.<span class=\"_ _1\"></span>90<span class=\"_ _30\"></span>0 <span class=\"_ _d8\"> </span><span class=\"ls0\">3.<span class=\"_ _30\"></span>167<span class=\"_ _125\"> </span><span class=\"ls9a\">7,9%<span class=\"_ _2ba\"> </span></span></span>(m<span class=\"_ _1\"></span>igli<span class=\"_ _1\"></span>aia<span class=\"_ _1\"></span> di euro<span class=\"_ _30\"></span>)",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-641": {
   "value": "24.<span class=\"ffb ls0\"> <span class=\"_ _30\"></span><span class=\"ff3\">Ricavi da contratti con i clienti </span></span>I ricavi d<span class=\"_ _1\"></span>a contratti <span class=\"_ _1\"></span>con i <span class=\"_ _1\"></span>clienti, rap<span class=\"_ _1\"></span>presentati dai <span class=\"_ _30\"></span>ricavi da atti<span class=\"_ _1\"></span>vit\u00e0 operativa<span class=\"_ _1\"></span> e da<span class=\"_ _1\"></span>lla compon<span class=\"_ _1\"></span>ente rettifica<span class=\"_ _1\"></span>tiva<span class=\"_ _2ba\"> </span>balance, <span class=\"_ _29\"> </span>ammontan<span class=\"_ _1\"></span>o <span class=\"_ _29\"> </span>complessivamente <span class=\"_ _37\"> </span>a <span class=\"_ _29\"> </span>962.826 <span class=\"_ _37\"> </span>migliaia <span class=\"_ _29\"> </span>di <span class=\"_ _29\"> </span>euro <span class=\"_ _29\"> </span>in <span class=\"_ _29\"> </span>increm<span class=\"_ _1\"></span>ento <span class=\"_ _29\"> </span>del <span class=\"_ _29\"> </span>6,2%, <span class=\"_ _29\"> </span>rispetto<span class=\"_ _2ba\"> </span>all\u2019esercizio <span class=\"_ _2d\"></span>precedente, <span class=\"_ _2d\"></span><span class=\"ff3\">in <span class=\"_ _2d\"></span>ragione <span class=\"_ _2d\"></span>del <span class=\"_ _2f\"></span>maggior <span class=\"_ _2d\"></span>traffico <span class=\"_ _2d\"></span>aereo <span class=\"_ _2f\"></span>assistito <span class=\"_ _2d\"></span>che <span class=\"_ _2d\"></span>\u00e8 <span class=\"_ _2f\"></span>ritornato <span class=\"_ _2d\"></span>ai <span class=\"_ _2d\"></span>valori <span class=\"_ _2f\"></span>rilevati <span class=\"_ _2d\"></span>nel<span class=\"_ _2ba\"> </span></span>periodo <span class=\"_ _2d\"></span>preced<span class=\"_ _1\"></span>ente <span class=\"_ _2d\"></span>la <span class=\"_ _2d\"></span>pandemia, <span class=\"_ _2d\"></span>attes<span class=\"_ _1\"></span>tandosi <span class=\"_ _2d\"></span>a <span class=\"_ _2d\"></span>un <span class=\"_ _4\"></span>+5,7% <span class=\"_ _2d\"></span>in <span class=\"_ _2d\"></span>termini <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>unit\u00e0 <span class=\"_ _2d\"></span>di <span class=\"_ _4\"></span>servizio <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>rotta <span class=\"_ _2d\"></span>rispetto <span class=\"_ _4\"></span>al<span class=\"_ _2ba\"> </span>2019 e ad un<span class=\"_ _1\"></span> +1,6% in ter<span class=\"_ _1\"></span>mini di rica<span class=\"_ _1\"></span>vi da core bu<span class=\"_ _1\"></span>siness. <span class=\"ff5\">L\u2019esercizi<span class=\"_ _1\"></span>o 2023 segna u<span class=\"_ _30\"></span>n nuovo<span class=\"ff3\"> inizio dopo gli anni<span class=\"_ _2ba\"> </span></span></span>di <span class=\"_ _4\"></span>difficolt\u00e0 <span class=\"_ _2d\"></span>dovuti <span class=\"_ _4\"></span>all<span class=\"ff5\">\u2019emerg<span class=\"_ _1\"></span>enza <span class=\"_ _4\"></span>sanitaria<span class=\"ff3\">, <span class=\"_ _2d\"></span>rappresent<span class=\"_ _1\"></span>ando <span class=\"_ _2d\"></span>per <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>2024 <span class=\"_ _2d\"></span><span class=\"ls8\">un <span class=\"_ _2d\"></span></span>anno <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>co<span class=\"_ _4\"></span>nfronto <span class=\"_ _4\"></span>effettivo <span class=\"_ _2d\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _2d\"></span>i<span class=\"_ _2ba\"> </span></span></span>volumi <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>traffico <span class=\"_ _2d\"></span>aereo<span class=\"ls10\">. <span class=\"_ _2d\"></span></span>Tale <span class=\"_ _2d\"></span>risulta<span class=\"_ _1\"></span>to <span class=\"_ _2d\"></span>positivo <span class=\"_ _2d\"></span>compensa, <span class=\"_ _2d\"></span>in<span class=\"_ _1\"></span>oltre, <span class=\"_ _2d\"></span><span class=\"ff5\">pienamente <span class=\"_ _2d\"></span>l\u2019effetto <span class=\"_ _4\"></span>negativo <span class=\"_ _2d\"></span>derivante<span class=\"_ _2ba\"> </span></span>dalla com<span class=\"_ _4\"></span>ponente balance e <span class=\"_ _4\"></span>recepisce <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>risultati <span class=\"_ _4\"></span>delle maggiori <span class=\"_ _4\"></span>attivit\u00e0 svolte <span class=\"_ _4\"></span>dal Gruppo <span class=\"_ _4\"></span>sul <span class=\"_ _4\"></span>mercato <span class=\"_ _4\"></span>terzo.<span class=\"_ _2ba\"> </span>In particolare, si registrano ricavi da <span class=\"_ _4\"></span>core business per 947,8 m<span class=\"_ _4\"></span>ilioni di euro, in <span class=\"_ _4\"></span>increment<span class=\"_ _1\"></span>o di <span class=\"_ _4\"></span>66,7 milioni di<span class=\"_ _2ba\"> </span>euro rispetto all\u2019e<span class=\"_ _30\"></span>sercizio 2022<span class=\"ff3\">, ricavi per<span class=\"_ _30\"></span> attivit\u00e0 svolte sul<span class=\"_ _30\"></span> mercato non regolat<span class=\"_ _1\"></span>o per 43,<span class=\"_ _1\"></span>1 milioni di<span class=\"_ _1\"></span> euro, in<span class=\"_ _2ba\"> </span></span>aumento <span class=\"_ _2f\"></span>di <span class=\"_ _2d\"></span>3,2 <span class=\"_ _2d\"></span>m<span class=\"_ _4\"></span>ilioni <span class=\"_ _2f\"></span>di <span class=\"_ _2d\"></span>euro <span class=\"_ _2f\"></span>rispetto <span class=\"_ _2d\"></span>l\u2019esercizio <span class=\"_ _2f\"></span>precedent<span class=\"_ _1\"></span>e, <span class=\"_ _2f\"></span>e <span class=\"_ _2d\"></span>la <span class=\"_ _2a\"></span>compon<span class=\"_ _30\"></span>ente <span class=\"_ _2f\"></span>balance <span class=\"_ _2a\"></span><span class=\"ff3\">per <span class=\"_ _2d\"></span>negativi <span class=\"_ _2f\"></span>2<span class=\"ls4\">8,</span>1<span class=\"_ _2ba\"> </span></span>milioni di euro. Le <span class=\"_ _2d\"></span>tabelle <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>seguito <span class=\"_ _2d\"></span>riport<span class=\"_ _30\"></span>ate<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>mostrano <span class=\"_ _2d\"></span>il <span class=\"_ _2d\"></span>dettaglio <span class=\"_ _4\"></span>delle <span class=\"_ _2d\"></span>singole <span class=\"_ _4\"></span>voci <span class=\"_ _2d\"></span>che <span class=\"_ _2d\"></span>compongono <span class=\"_ _2d\"></span>i <span class=\"_ _2d\"></span>rica<span class=\"_ _1\"></span>vi <span class=\"_ _2d\"></span>da <span class=\"_ _2d\"></span>contratti<span class=\"_ _2ba\"> </span>con i<span class=\"_ _1\"></span> cli<span class=\"_ _30\"></span>enti oltre<span class=\"_ _1\"></span> alla <span class=\"_ _30\"></span>disaggregazione<span class=\"_ _1\"></span> degl<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>stessi <span class=\"_ _1\"></span>per <span class=\"_ _30\"></span>natura e<span class=\"_ _1\"></span> tip<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>di a<span class=\"_ _30\"></span>tt<span class=\"_ _4\"></span>ivit\u00e0 <span class=\"_ _1\"></span>in <span class=\"_ _30\"></span>conformit\u00e0 <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>quanto <span class=\"_ _30\"></span>richiesto<span class=\"_ _2ba\"> </span>dal principio IFRS 15. Ricavi di rotta<span class=\"_ _2ba\"> </span>I <span class=\"_ _30\"></span><span class=\"fc2 ls0\">Ricavi <span class=\"_ _1\"></span>di <span class=\"_ _30\"></span>rotta <span class=\"_ _30\"></span><span class=\"fc0\">commerciali <span class=\"_ _30\"></span>ammontano <span class=\"_ _30\"></span>a <span class=\"_ _30\"></span>6<span class=\"ls4\">94</span>.951 <span class=\"_ _30\"></span>migliaia <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>euro <span class=\"_ _30\"></span>e regi<span class=\"_ _1\"></span>strano <span class=\"_ _30\"></span>un <span class=\"_ _30\"></span>incremento <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>46,8 <span class=\"_ _30\"></span>milioni<span class=\"_ _2ba\"> </span></span></span>di euro<span class=\"_ _4\"></span>, <span class=\"ff5\">rispetto all\u2019esercizio </span>2<span class=\"_ _4\"></span>022, per <span class=\"_ _4\"></span>le maggiori <span class=\"_ _4\"></span>unit\u00e0 <span class=\"_ _4\"></span>di servizio <span class=\"_ _4\"></span><span class=\"ff5\">sviluppate nell\u2019esercizio che si <span class=\"_ _4\"></span>attestano<span class=\"_ _2ba\"> </span></span>a <span class=\"_ _30\"></span>+<span class=\"ls4\">11</span>,2% <span class=\"_ _30\"></span>(+<span class=\"ls17\">66</span>,9% <span class=\"_ _30\"></span>2022 <span class=\"_ _3e\"></span>su <span class=\"_ _30\"></span>2021 <span class=\"_ _30\"></span>che <span class=\"_ _30\"></span>risentiva <span class=\"_ _30\"></span>ancora <span class=\"_ _30\"></span><span class=\"ff5\">dell<span class=\"_ _1\"></span>\u2019effetto <span class=\"_ _30\"></span>dell\u2019emergenza <span class=\"_ _3e\"></span>sanitaria<span class=\"ff3\">), <span class=\"_ _30\"></span>increment<span class=\"_ _1\"></span>o <span class=\"_ _30\"></span>legato<span class=\"_ _2ba\"> </span></span></span>alla <span class=\"_ _2d\"></span>ripresa <span class=\"_ _4\"></span>del <span class=\"_ _2d\"></span>traffico <span class=\"_ _2d\"></span>aereo <span class=\"_ _2d\"></span>ges<span class=\"_ _1\"></span>tito, <span class=\"_ _2d\"></span>in <span class=\"_ _2d\"></span>presenza <span class=\"_ _2d\"></span>di <span class=\"_ _4\"></span>una <span class=\"_ _2d\"></span>riduzione <span class=\"_ _4\"></span>della <span class=\"_ _2d\"></span>tariffa <span class=\"_ _2d\"></span>applicata <span class=\"_ _4\"></span>nel <span class=\"_ _2d\"></span>2023 <span class=\"_ _2d\"></span>del <span class=\"_ _2d\"></span>4,2<span class=\"ls25\">%<span class=\"_ _2ba\"> </span></span>rispetto alla <span class=\"_ _1\"></span>tariffa applicat<span class=\"_ _30\"></span>a nel 2022 (euro <span class=\"_ _1\"></span>72,28 nel <span class=\"_ _30\"></span>2023 vs euro 75<span class=\"_ _1\"></span>,42 nel 2022) ridu<span class=\"_ _1\"></span>zione che si <span class=\"_ _1\"></span>attesta <span class=\"ls1e\">a<span class=\"_ _2ba\"> </span></span>-15,8%, se si consid<span class=\"_ _1\"></span>era la sola tariffa<span class=\"_ _1\"></span> al netto dei bala<span class=\"_ _1\"></span>nce. Considerando <span class=\"_ _2d\"></span>i <span class=\"_ _2f\"></span>ricavi <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>rotta <span class=\"_ _2d\"></span>anche <span class=\"_ _2f\"></span>con <span class=\"_ _2d\"></span>la <span class=\"_ _2f\"></span>componente <span class=\"_ _2d\"></span>dei <span class=\"_ _2d\"></span>voli <span class=\"_ _2f\"></span>esenti, <span class=\"_ _2d\"></span>che <span class=\"_ _2f\"></span>registrano <span class=\"_ _2d\"></span>un <span class=\"_ _2a\"></span><span class=\"ls8\">de</span>cremento <span class=\"_ _2d\"></span>del<span class=\"_ _2ba\"> </span>4,3%<span class=\"ff5\">, <span class=\"_ _4\"></span>rispetto <span class=\"_ _4\"></span>all\u2019esercizi<span class=\"_ _1\"></span>o <span class=\"_ _4\"></span>2022, <span class=\"_ _4\"></span><span class=\"ff3\">sia <span class=\"_ _2d\"></span>per le <span class=\"_ _4\"></span>minori <span class=\"_ _4\"></span></span>unit\u00e0 <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>servizio <span class=\"_ _4\"></span>sviluppate <span class=\"_ _4\"></span>nell\u2019esercizi<span class=\"_ _1\"></span>o <span class=\"_ _4\"></span>pari <span class=\"_ _4\"></span>a<span class=\"_ _4\"></span><span class=\"ff3 ls15\">l <span class=\"_ _2d\"></span><span class=\"ls0\">-0,5% che<span class=\"_ _2ba\"> </span></span></span></span>per  la <span class=\"_ _33\"> </span>minore  tariffa<span class=\"_ _30\"></span>  applicata  e  la <span class=\"_ _33\"> </span>componente  r<span class=\"_ _30\"></span>ettificativa  per <span class=\"_ _33\"> </span>Balance, <span class=\"_ _33\"> </span>i  ricavi  di<span class=\"_ _30\"></span>  rotta  si  a<span class=\"_ _1\"></span>ttestano<span class=\"_ _2ba\"> </span>complessiva<span class=\"_ _1\"></span>mente <span class=\"_ _2a\"></span>a <span class=\"_ _34\"></span>6<span class=\"ls17\">85</span>.331 <span class=\"_ _2a\"></span>migliaia <span class=\"_ _34\"></span>di <span class=\"_ _2a\"></span>euro, <span class=\"_ _2a\"></span>in <span class=\"_ _2a\"></span>incremento <span class=\"_ _2a\"></span>di <span class=\"_ _34\"></span><span class=\"ls17\">40</span>.316 <span class=\"_ _2a\"></span>migliaia <span class=\"_ _2a\"></span>di <span class=\"_ _2a\"></span>euro, <span class=\"_ _34\"></span>come <span class=\"_ _2a\"></span>di <span class=\"_ _2a\"></span>seguito<span class=\"_ _2ba\"> </span>rappresentato:<span class=\"_ _2ba\"> </span>2023<span class=\"_ _91\"> </span>2022<span class=\"_ _d1\"> </span><span class=\"ls0\">Variazion<span class=\"_ _4\"></span>i<span class=\"_ _bf\"> </span>%<span class=\"_ _2ba\"> </span></span>Ricavi<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>rot<span class=\"_ _4\"></span>ta<span class=\"_ _4\"></span> <span class=\"_ _fd\"> </span>6<span class=\"_ _1\"></span>94.95<span class=\"_ _1\"></span>1<span class=\"_ _1cb\"></span><span class=\"ls94\">                  <span class=\"ls0\"> <span class=\"_ _53\"> </span>6<span class=\"_ _1\"></span>48.16<span class=\"_ _1\"></span>2<span class=\"_ _1cb\"></span><span class=\"ls94\">                  <span class=\"ls0\"> <span class=\"_ _1d\"> </span>4<span class=\"_ _1\"></span>6.789<span class=\"_ _a0\"> </span>7,2%<span class=\"_ _2ba\"> </span></span></span></span></span>Ricavi<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>termi<span class=\"_ _4\"></span>na<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>e <span class=\"_ _1f3\"> </span>240.9<span class=\"_ _1\"></span>81<span class=\"_ _1d2\"></span><span class=\"ls94\">                  <span class=\"ls0\"> <span class=\"_ _53\"> </span>220<span class=\"_ _1\"></span>.469<span class=\"_ _1d2\"></span><span class=\"ls94\">                  <span class=\"ls0\"> <span class=\"_ _1d\"> </span>20<span class=\"_ _1\"></span>.512<span class=\"_ _a0\"> </span>9,3%<span class=\"_ _2ba\"> </span></span></span></span></span>Esen<span class=\"_ _4\"></span>zi<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>rot<span class=\"_ _4\"></span>ta<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>e d<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>termi<span class=\"_ _4\"></span>na<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>e<span class=\"_ _168\"> </span>11.917<span class=\"_ _1d2\"></span><span class=\"ls94\">                    <span class=\"ls0\"> <span class=\"_ _53\"> </span>12.5<span class=\"_ _1\"></span>01<span class=\"_ _1d2\"></span><span class=\"ls94\">                    <span class=\"ls0\"> <span class=\"_ _46\"> </span>(584)<span class=\"_ _da\"> </span>-4,7<span class=\"_ _1\"></span>%<span class=\"_ _2ba\"> </span></span></span></span></span>Ricavi<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>mercato<span class=\"_ _4\"></span> n<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> regol<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>ment<span class=\"_ _4\"></span>at<span class=\"_ _4\"></span>o<span class=\"_ _181\"> </span>43.067<span class=\"_ _1d2\"></span><span class=\"ls94\">                    <span class=\"ls0\"> <span class=\"_ _53\"> </span>3<span class=\"_ _1\"></span>9.900<span class=\"_ _1d2\"></span><span class=\"ls94\">                    <span class=\"ls0\"> <span class=\"_ _1d\"> </span>3<span class=\"_ _1\"></span>.167<span class=\"_ _a0\"> </span>7,9%<span class=\"_ _2ba\"> </span></span></span></span></span>Totale <span class=\"_ _4\"></span>Ricav<span class=\"_ _30\"></span>i <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>a a<span class=\"_ _4\"></span>ttivit\u00e0 op<span class=\"_ _4\"></span>erativa<span class=\"_ _135\"> </span>990.<span class=\"_ _30\"></span>916<span class=\"_ _13a\"></span><span class=\"ls94\">                  <span class=\"ls0\"> <span class=\"_ _1f4\"> </span>921.<span class=\"_ _30\"></span>032<span class=\"_ _13a\"></span><span class=\"ls94\">                  <span class=\"ls0\"> <span class=\"_ _15\"> </span>69.<span class=\"_ _30\"></span>884<span class=\"_ _f\"> </span><span class=\"ls93\">7,6%<span class=\"_ _2ba\"> </span></span></span></span></span></span>Bal<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>nce<span class=\"_ _1f5\"> </span>(28.0<span class=\"_ _1\"></span>90)<span class=\"_ _27\"> </span>(14.817)<span class=\"_ _1\"></span> <span class=\"_ _cd\"> </span>(13.273)<span class=\"_ _137\"> </span>89,6%<span class=\"_ _2ba\"> </span>Totale <span class=\"_ _4\"></span>ricav<span class=\"_ _1\"></span>i d<span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>contratti <span class=\"_ _4\"></span>con <span class=\"_ _4\"></span>i clienti<span class=\"_ _199\"> </span>962.<span class=\"_ _30\"></span>826<span class=\"_ _1cb\"></span><span class=\"ls94\">                  <span class=\"ls0\"> <span class=\"_ _53\"> </span>9<span class=\"_ _1\"></span>06.<span class=\"_ _1\"></span>215<span class=\"_ _1d2\"></span><span class=\"ls94\">                  <span class=\"ls0\"> <span class=\"_ _1d\"> </span>56.<span class=\"_ _30\"></span>611<span class=\"_ _f\"> </span><span class=\"ls93\">6,2%<span class=\"_ _2ba\"> </span></span></span></span></span></span>(m<span class=\"_ _30\"></span>igliai<span class=\"_ _1\"></span>a di<span class=\"_ _1\"></span> euro)<span class=\"_ _2ba\"> </span><div class=\"c w8 h0 gs45\"><div class=\"t m0 x14 h8 y8e5 ff3 fs4 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h8 y8e6 ff5 fs4 fc0 sc0 ls0 ws0\">Il <span class=\"_ _2d\"></span>balance <span class=\"_ _2d\"></span>dell\u2019anno <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>rotta <span class=\"_ _2d\"></span>incide <span class=\"_ _2d\"></span>per <span class=\"_ _2f\"></span><span class=\"ff3\">positivi <span class=\"_ _2d\"></span><span class=\"ls4\">62</span>.665 <span class=\"_ _2d\"></span>migliaia <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>euro <span class=\"_ _2f\"></span><span class=\"ls2\">e <span class=\"_ _2f\"></span></span>registr<span class=\"_ _1\"></span>a <span class=\"_ _2d\"></span>una <span class=\"_ _2f\"></span>variazione <span class=\"_ _2d\"></span>positiva <span class=\"_ _2d\"></span>di<span class=\"_ _2ba\"> </span></span><span class=\"ff3\"> </span></div><div class=\"t m0 x1 h8 y6fc ff3 fs4 fc0 sc0 ls0 ws0\">8<span class=\"ls4\">7.<span class=\"ls17\">847</span></span> <span class=\"_ _34\"></span>migliaia <span class=\"_ _2a\"></span>di <span class=\"_ _34\"></span>eur<span class=\"_ _1\"></span>o, <span class=\"_ _34\"> </span><span class=\"ff5\">rispetto <span class=\"_ _2a\"></span>all\u2019esercizio <span class=\"_ _2a\"></span>precedente</span>, <span class=\"_ _2a\"></span>in <span class=\"_ _34\"> </span>cui <span class=\"_ _2a\"></span>incideva <span class=\"_ _34\"> </span>il <span class=\"_ _2a\"></span>balance <span class=\"_ _34\"> </span>per <span class=\"_ _2a\"></span>rischio <span class=\"_ _2a\"></span>traffico <span class=\"_ _34\"> </span>in<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y8e7 ff3 fs4 fc0 sc0 ls0 ws0\">restituzione <span class=\"_ _2a\"></span>ai <span class=\"_ _2a\"></span>vettori <span class=\"_ _34\"></span>per<span class=\"_ _1\"></span> <span class=\"_ _2a\"></span>negativi <span class=\"_ _34\"></span>49.98<span class=\"_ _1\"></span>0 <span class=\"_ _34\"></span>migliaia <span class=\"_ _2a\"></span>di <span class=\"_ _2a\"></span>euro<span class=\"ff5\">. <span class=\"_ _34\"></span>Nell\u2019<span class=\"_ _1\"></span>esercizio <span class=\"_ _2a\"></span>2023<span class=\"ff3\">, <span class=\"_ _2a\"></span>invece, <span class=\"_ _34\"></span>non <span class=\"_ _2a\"></span>\u00e8 <span class=\"_ _2a\"></span>emerso <span class=\"_ _2a\"></span>un<span class=\"_ _2ba\"> </span></span></span><span class=\"ff5\"><span class=\"ff3\"> </span></span></div><div class=\"t m0 x1 h8 y8e8 ff3 fs4 fc0 sc0 ls0 ws0\">balance <span class=\"_ _2d\"></span>per <span class=\"_ _4\"></span>rischio <span class=\"_ _2d\"></span>traffico <span class=\"_ _2d\"></span>avendo <span class=\"_ _4\"></span>conseguito <span class=\"_ _2d\"></span>a <span class=\"_ _2d\"></span>consu<span class=\"_ _1\"></span>ntivo <span class=\"_ _2d\"></span>unit\u00e0 <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>servizi<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span>pari <span class=\"_ _2d\"></span>a <span class=\"_ _4\"></span>+1<span class=\"_ _4\"></span>,54% <span class=\"_ _2d\"></span>rispetto <span class=\"_ _4\"></span>al <span class=\"_ _2d\"></span>dato<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y437 ff3 fs4 fc0 sc0 ls0 ws0\">pianificato nel piano <span class=\"_ _4\"></span>d<span class=\"lsa\">i <span class=\"_ _4\"></span></span>performance, quindi, entro il <span class=\"_ _4\"></span>range del 2% <span class=\"_ _4\"></span>che non <span class=\"_ _4\"></span>comporta restituzione ai vettori.<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y8e9 ff5 fs4 fc0 sc0 ls0 ws0\">Nell\u2019esercizio <span class=\"_ _2d\"></span><span class=\"ff3\">in <span class=\"_ _2d\"></span>esame <span class=\"_ _2d\"></span>incide <span class=\"_ _2d\"></span>anche <span class=\"_ _2f\"></span>il <span class=\"_ _2d\"></span>balance <span class=\"_ _2d\"></span>legato <span class=\"_ _2d\"></span>al</span>l\u2019incremento <span class=\"_ _2d\"></span>inflattivo<span class=\"ff3\">, <span class=\"_ _2d\"></span>emerso <span class=\"_ _2d\"></span>gi\u00e0 <span class=\"_ _2d\"></span>a <span class=\"_ _2f\"></span>decorrere <span class=\"_ _2d\"></span>dal<span class=\"_ _2ba\"> </span></span><span class=\"ff3\"> </span></div><div class=\"t m0 x1 h8 y8ea ff3 fs4 fc0 sc0 ls0 ws0\">terzo <span class=\"_ _2d\"></span>trimestre <span class=\"_ _2f\"></span>del <span class=\"_ _2d\"></span>2022, <span class=\"_ _2f\"></span>determinat<span class=\"_ _1\"></span>o <span class=\"_ _2f\"></span>sulla <span class=\"_ _2d\"></span>base <span class=\"_ _2f\"></span>del <span class=\"_ _2d\"></span>dato <span class=\"_ _2f\"></span>pubblicato <span class=\"_ _2f\"></span>da <span class=\"_ _2d\"></span>Eurostat <span class=\"_ _2d\"></span>a <span class=\"_ _2f\"></span>gennaio <span class=\"_ _2d\"></span>2024 <span class=\"_ _2f\"></span>(+5,9%),<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 yad ff3 fs4 fc0 sc0 ls0 ws0\">maggiore rispetto al dato previsionale riportato nel <span class=\"_ _4\"></span>piano <span class=\"_ _4\"></span>di performance 1,15%<span class=\"lse\">, <span class=\"_ _4\"></span></span>per un <span class=\"_ _4\"></span>valore complessivo<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y8eb ff3 fs4 fc0 sc0 ls0 ws0\">pari <span class=\"_ _4\"></span>a <span class=\"_ _2d\"></span>53,9 milioni <span class=\"_ _2d\"></span>di euro <span class=\"_ _2d\"></span>(29,9 <span class=\"_ _4\"></span>milioni <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>euro <span class=\"_ _4\"></span>al <span class=\"_ _2d\"></span>2022), <span class=\"_ _4\"></span>il <span class=\"_ _2d\"></span>bonus capacity <span class=\"_ _2d\"></span>avend<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> <span class=\"_ _2d\"></span>d<span class=\"_ _1\"></span>eterminato <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>valore <span class=\"_ _4\"></span>di<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y8ec ff3 fs4 fc0 sc0 ls0 ws0\">0,01 minuti di ri<span class=\"_ _1\"></span>tardo per volo assisti<span class=\"_ _30\"></span>to associate a cause i<span class=\"_ _1\"></span>mputabili solo ad ENAV<span class=\"_ _1\"></span> rispetto al targ<span class=\"_ _1\"></span>et fissato in<span class=\"_ _2ba\"> </span><span class=\"_ _30\"></span> </div><div class=\"t m0 x1 h8 y12c ff3 fs4 fc0 sc0 ls0 ws0\">0,04. <span class=\"_ _30\"></span>Inoltre, <span class=\"_ _30\"></span>sono <span class=\"_ _30\"></span>stati <span class=\"_ _30\"></span>iscritti <span class=\"_ _30\"></span>in <span class=\"_ _30\"></span>conformit\u00e0 <span class=\"_ _30\"></span>al <span class=\"_ _30\"></span>Regolamento<span class=\"_ _1\"></span> <span class=\"_ _30\"></span>UE <span class=\"_ _30\"></span>2019/317, <span class=\"_ _30\"></span><span class=\"lsa\">i <span class=\"ls0\">b<span class=\"_ _1\"></span>alanc<span class=\"_ _1\"></span>e <span class=\"_ _30\"></span>positivi <span class=\"_ _30\"></span>legati <span class=\"_ _30\"></span>al <span class=\"_ _30\"></span>recupero<span class=\"_ _2ba\"> </span></span></span><span class=\"lsa\"><span class=\"ls0\"> </span></span></div><div class=\"t m0 x1 h8 y8ed ff3 fs4 fc0 sc0 ls0 ws0\">dei <span class=\"_ _2d\"></span>maggiori <span class=\"_ _4\"></span>tassi <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>intere<span class=\"_ _1\"></span>sse <span class=\"_ _2d\"></span>emersi <span class=\"_ _2d\"></span>a <span class=\"_ _2d\"></span>consuntivo, <span class=\"_ _2d\"></span>rispetto <span class=\"_ _2d\"></span>a <span class=\"_ _2d\"></span>quant<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span>pianificato <span class=\"_ _2d\"></span>nel <span class=\"_ _2d\"></span>piano<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>performance<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y8ee ff3 fs4 fc0 sc0 ls0 ws0\">per 12,3 milioni<span class=\"_ _30\"></span> di euro, di cui la parte rif<span class=\"_ _30\"></span>erita al 2022 e 20<span class=\"_ _1\"></span>21 <span class=\"ls16\">\u00e8 </span>stata <span class=\"ff5\">iscritta nell\u2019a<span class=\"_ _1\"></span>mbito dell<span class=\"ff3\">a voce variaz<span class=\"_ _1\"></span>ioni<span class=\"_ _2ba\"> </span></span></span><span class=\"ff5\"><span class=\"ff3\"> </span></span></div><div class=\"t m0 x1 h8 y12f ff3 fs4 fc0 sc0 ls0 ws0\">balance<span class=\"ls10\">. <span class=\"_ _34\"> </span></span>Tali <span class=\"_ _34\"> </span>effetti <span class=\"_ _34\"> </span>positivi <span class=\"_ _34\"> </span>sono <span class=\"_ _34\"> </span>stati <span class=\"_ _34\"> </span>in <span class=\"_ _34\"> </span>parte <span class=\"_ _34\"> </span>compensati <span class=\"_ _34\"> </span><span class=\"ls8\">da</span><span class=\"ff5\">ll\u2019iscrizione<span class=\"_ _1\"></span> <span class=\"_ _34\"> </span>del <span class=\"_ _34\"> </span><span class=\"ff3\">balance <span class=\"_ _34\"> </span><span class=\"ff6\">depreciation</span> <span class=\"_ _34\"></span><span class=\"ls2\">e <span class=\"_ _34\"> </span></span>dei<span class=\"_ _2ba\"> </span></span></span><span class=\"ff5\"><span class=\"ff3\"> </span></span></div><div class=\"t m0 x1 h8 y8ef ff3 fs4 fc0 sc0 ls0 ws0\">finanziamenti <span class=\"_ _30\"></span>UE <span class=\"_ _30\"></span>in <span class=\"_ _30\"></span>restituzione <span class=\"_ _30\"></span>ai <span class=\"_ _30\"></span>vettori, in<span class=\"_ _1\"></span> <span class=\"_ _30\"></span>conformit\u00e0 <span class=\"_ _30\"></span>alla <span class=\"_ _30\"></span>normativa <span class=\"_ _30\"></span>tariffaria, <span class=\"_ _30\"></span>per <span class=\"_ _30\"></span>complessivi <span class=\"_ _30\"></span>12,8 <span class=\"_ _30\"></span>milioni<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 yf0 ff3 fs4 fc0 sc0 ls0 ws0\">di euro.<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 yf1 ff3 fs4 fc0 sc0 ls0 ws0\">La voce variazione balance,<span class=\"_ _1\"></span> pari a <span class=\"_ _4\"></span>negativi 2.0<span class=\"_ _1\"></span>82 migliaia di euro, accoglie sia i balan<span class=\"_ _1\"></span>ce <span class=\"_ _4\"></span>legati al recupero<span class=\"_ _1\"></span> dei<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y8f0 ff3 fs4 fc0 sc0 ls0 ws0\">maggiori tassi <span class=\"_ _30\"></span>di interesse em<span class=\"_ _1\"></span>ersi a c<span class=\"_ _1\"></span>onsuntivo, rispet<span class=\"_ _1\"></span>to al dat<span class=\"_ _1\"></span>o pianificato, riferi<span class=\"_ _30\"></span>ti agli esercizi <span class=\"_ _30\"></span>2021 e 2022 <span class=\"ls2\">e<span class=\"_ _2ba\"> </span></span><span class=\"ls2\"> </span></div><div class=\"t m0 x1 h8 yf3 ff3 fs4 fc0 sc0 ls0 ws0\">lo storno del <span class=\"_ _1\"></span>bonus balanc<span class=\"_ _1\"></span>e <span class=\"ff6\">capaci<span class=\"_ _1\"></span>ty<span class=\"ff3\"> <span class=\"ff5\">iscritto nell\u2019eser<span class=\"_ _1\"></span>cizio preced<span class=\"_ _1\"></span>ente <span class=\"ff3\">e non rico<span class=\"_ _1\"></span>nosciuto dalla <span class=\"_ _1\"></span>Commissione<span class=\"_ _2ba\"> </span></span></span></span></span><span class=\"ff6\"><span class=\"ff3\"><span class=\"ff5\"><span class=\"ff3\"><span class=\"_ _1\"></span> </span></span></span></span></div><div class=\"t m0 x1 h8 yf4 ff3 fs4 fc0 sc0 ls0 ws0\">Europea che ha solle<span class=\"_ _1\"></span>vato alcune eccezioni <span class=\"_ _1\"></span>circa la sua d<span class=\"_ _1\"></span>eterminazione.  </div><div class=\"t m0 x1 h8 y80b ff3 fs4 fc0 sc0 ls0 ws0\">I <span class=\"_ _30\"></span><span class=\"ff5\">balance <span class=\"_ _30\"></span>iscritti <span class=\"_ _30\"></span>nell\u2019esercizio <span class=\"_ _30\"></span>sono <span class=\"_ _30\"></span>stati <span class=\"_ _30\"></span>attualizzati <span class=\"_ _30\"></span>in <span class=\"_ _30\"></span>un <span class=\"_ _30\"></span>arco <span class=\"_ _30\"></span>temporale <span class=\"_ _30\"></span>coerente <span class=\"_ _3e\"></span>co<span class=\"_ _4\"></span>n <span class=\"_ _30\"></span>i <span class=\"_ _30\"></span>Regolamenti <span class=\"_ _30\"></span>UE <span class=\"ff3\">os<span class=\"_ _1\"></span>sia<span class=\"_ _2ba\"> </span></span></span><span class=\"ff5\"><span class=\"ff3\"> </span></span></div><div class=\"t m0 x1 h8 yf6 ff3 fs4 fc0 sc0 ls0 ws0\">nei <span class=\"_ _30\"></span>due anni <span class=\"_ _30\"></span>successivi <span class=\"_ _30\"></span>alla <span class=\"_ _30\"></span>rilevazione, <span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>entre <span class=\"_ _1\"></span>la <span class=\"_ _30\"></span>voce <span class=\"_ _30\"></span>utilizzo balan<span class=\"_ _1\"></span>ce <span class=\"_ _1\"></span>di <span class=\"_ _30\"></span>ro<span class=\"_ _4\"></span>tta <span class=\"_ _30\"></span>n-<span class=\"ls4\">2 <span class=\"_ _30\"></span><span class=\"ls0\">\u00e8 riferita <span class=\"_ _30\"></span>ai <span class=\"_ _1\"></span>balance <span class=\"_ _30\"></span>inseriti<span class=\"_ _2ba\"> </span></span></span><span class=\"ls4\"><span class=\"ls0\"> </span></span></div><div class=\"t m0 x1 h8 yf7 ff3 fs4 fc0 sc0 ls0 ws0\">in <span class=\"_ _30\"></span>tariffa <span class=\"_ _30\"></span>2023 <span class=\"_ _30\"></span>e <span class=\"_ _30\"></span>riguardanti <span class=\"_ _3e\"></span>sia la <span class=\"_ _3e\"></span>prima <span class=\"_ _30\"></span>quota <span class=\"_ _30\"></span>dei <span class=\"_ _30\"></span>balance <span class=\"_ _30\"></span>iscritti <span class=\"_ _30\"></span>nel <span class=\"_ _30\"></span>biennio <span class=\"_ _30\"></span>2020-20<span class=\"_ _1\"></span>21 <span class=\"_ _30\"></span>recuperabile <span class=\"_ _30\"></span>in <span class=\"_ _30\"></span>quote<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y345 ff3 fs4 fc0 sc0 ls0 ws0\">costanti <span class=\"_ _2d\"></span>in <span class=\"_ _2d\"></span>5 <span class=\"_ _2f\"></span>anni, <span class=\"_ _2d\"></span><span class=\"ff5\">che <span class=\"_ _2f\"></span>i <span class=\"_ _2d\"></span>balance <span class=\"_ _2d\"></span>negativi <span class=\"_ _2d\"></span>con <span class=\"_ _2f\"></span>rigiro <span class=\"_ _2d\"></span>nell\u2019esercizio <span class=\"_ _2f\"></span></span>per <span class=\"_ _2d\"></span>un <span class=\"_ _2d\"></span>valore <span class=\"_ _2d\"></span>complessivo <span class=\"_ _2d\"></span>pari <span class=\"_ _2f\"></span>a <span class=\"_ _2f\"></span>negativi<span class=\"_ _2ba\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m0 x1 h8 yf9 ff3 fs4 fc0 sc0 ls0 ws0\">77,2 milioni di <span class=\"_ _1\"></span>euro.  </div><div class=\"t m0 x1 h21 yfa ff4 fs4 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h8 y346 ff3 fs4 fc2 sc0 ls0 ws0\">Ricavi di terminale<span class=\"_ _2ba\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m0 x1 h8 yfc ff3 fs4 fc0 sc0 ls10 ws0\">I <span class=\"_ _2f\"></span><span class=\"fc2 ls0\">Ricavi <span class=\"_ _2a\"></span>di <span class=\"_ _2d\"></span>terminale <span class=\"_ _2f\"></span><span class=\"fc0\">commerciali <span class=\"_ _2a\"></span>am<span class=\"_ _1\"></span>montano <span class=\"_ _2f\"></span>a <span class=\"_ _2f\"></span>2<span class=\"ls17\">40<span class=\"_ _4\"></span></span>.981 <span class=\"_ _2f\"></span>migliaia <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>euro <span class=\"_ _2a\"></span>in <span class=\"_ _2f\"></span>incremento <span class=\"_ _2d\"></span>del <span class=\"_ _2a\"></span>9,3%, <span class=\"_ _2f\"></span>rispetto<span class=\"_ _2ba\"> </span></span></span><span class=\"fc2 ls0\"><span class=\"fc0\"><span class=\"_ _1\"></span> </span></span></div><div class=\"t m0 x1 h8 yfd ff5 fs4 fc0 sc0 ls0 ws0\">all\u2019esercizio <span class=\"_ _34\"> </span>precedente<span class=\"ff3\">, <span class=\"_ _34\"> </span>per <span class=\"_ _34\"> </span></span>l\u2019andamento <span class=\"_ _34\"> </span>positivo <span class=\"_ _34\"> </span>delle <span class=\"_ _33\"> </span><span class=\"ff3\">unit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>di<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>serviz<span class=\"_ _1\"></span>io <span class=\"_ _34\"> </span>sviluppate <span class=\"_ _34\"> </span>sui <span class=\"_ _33\"> </span>singoli<span class=\"_ _30\"></span> <span class=\"_ _33\"> </span>aeroporti<span class=\"_ _2ba\"> </span></span><span class=\"ff3\"> </span></div><div class=\"t m0 x1 h8 y347 ff3 fs4 fc0 sc0 ls0 ws0\">distinti <span class=\"_ _37\"> </span>per <span class=\"_ _37\"> </span>zone <span class=\"_ _37\"> </span>di  tariffazione <span class=\"_ _37\"> </span>che <span class=\"_ _37\"> </span>complessivamente<span class=\"_ _1\"></span> <span class=\"_ _37\"> </span>si <span class=\"_ _37\"> </span>attesta <span class=\"_ _37\"> </span>a <span class=\"_ _37\"> </span>+11,1% <span class=\"_ _37\"> </span>(+64,5%  2022 <span class=\"_ _29\"> </span>su  2021) <span class=\"_ _37\"> </span><span class=\"ls16\">e<span class=\"_ _2ba\"> </span></span><span class=\"ls16\"> </span></div><div class=\"t m0 x1 h8 y89 ff3 fs4 fc0 sc0 ls0 ws0\">recuperando<span class=\"lse\">, </span>rispett<span class=\"_ _1\"></span>o ai d<span class=\"_ _1\"></span>ati del<span class=\"_ _1\"></span> 2019<span class=\"_ _1\"></span> esercizio <span class=\"_ _1\"></span>pre-pand<span class=\"_ _1\"></span>emico, <span class=\"lsa\">il <span class=\"_ _30\"></span><span class=\"ls0\">+98,2% in t<span class=\"_ _1\"></span>ermini di <span class=\"_ _30\"></span>unit\u00e0 di s<span class=\"_ _30\"></span>ervizio con l<span class=\"_ _30\"></span>a<span class=\"_ _2ba\"> </span></span></span><span class=\"lsa\"><span class=\"ls0\"> </span></span></div></div><div class=\"c wa8 h18e gs46\"><div class=\"t m38 x6f h18f y8f2 ff4 fs70 fc0 sc0 ls95 ws0\">2023<span class=\"_ _1ee\"> </span>2022<span class=\"_ _2ba\"> </span></div></div><div class=\"c wa8 h190 gs47\"><div class=\"t m38 x89 h18f y8f4 ff4 fs70 fc0 sc0 ls0 ws0\">Variazion<span class=\"_ _4\"></span>i<span class=\"_ _cc\"> </span>%<span class=\"_ _2ba\"> </span></div></div><div class=\"c wa8 h18e gs46\"><div class=\"t m38 x15 h191 y8f5 ff3 fs70 fc0 sc0 ls0 ws0\">Ricavi<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span> ro<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>ta<span class=\"_ _80\"> </span>694.951<span class=\"_ _1c0\"></span><span class=\"ls96\">                   <span class=\"ls0\"> <span class=\"_ _1be\"> </span>648.162<span class=\"_ _1c0\"></span><span class=\"ls96\">                   <span class=\"ls0\"> <span class=\"_ _103\"> </span>46.789<span class=\"_ _fb\"> </span>7,2%<span class=\"_ _2ba\"> </span></span></span></span></span></div><div class=\"t m38 x15 h191 y8f6 ff3 fs70 fc0 sc0 ls0 ws0\">Esen<span class=\"_ _4\"></span>zi<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span> ro<span class=\"_ _4\"></span>tt<span class=\"_ _4\"></span>a<span class=\"_ _1f6\"> </span>9.347<span class=\"_ _1c0\"></span><span class=\"ls96\">                       <span class=\"ls0\"> <span class=\"_ _1be\"> </span>9.767<span class=\"_ _1c0\"></span><span class=\"ls96\">                       <span class=\"ls0\"> <span class=\"_ _53\"> </span>(420)<span class=\"_ _a1\"> </span>-4,3%<span class=\"_ _2ba\"> </span></span></span></span></span></div><div class=\"t m38 xf4 h191 y8f7 ff6 fs70 fc0 sc0 ls0 ws0\">Sub<span class=\"_ _1\"></span>totale<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ricavi<span class=\"_ _d3\"> </span>704.298<span class=\"_ _1c0\"></span><span class=\"ls96\">                   <span class=\"ls0\"> <span class=\"_ _1be\"> </span>657.929<span class=\"_ _1c0\"></span><span class=\"ls96\">                   <span class=\"ls0\"> <span class=\"_ _86\"> </span>46.369<span class=\"_ _f\"> </span><span class=\"ff3\">7,0%<span class=\"_ _2ba\"> </span></span></span></span></span></span></div><div class=\"t m38 x15 h191 y8f8 ff3 fs70 fc0 sc0 ls0 ws0\">Bal<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>ce d<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span>l'an<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>ro<span class=\"_ _4\"></span>tt<span class=\"_ _4\"></span>a<span class=\"_ _10d\"> </span>62.66<span class=\"_ _1\"></span>5<span class=\"_ _1bd\"></span><span class=\"ls96\">                     <span class=\"ls0\"> <span class=\"_ _14a\"> </span>(25.1<span class=\"_ _1\"></span>82)<span class=\"_ _101\"> </span>87.847<span class=\"_ _c1\"> </span>n.a<span class=\"_ _4\"></span>.<span class=\"_ _2ba\"> </span></span></span></div><div class=\"t m38 x15 h191 y8f9 ff3 fs70 fc0 sc0 ls0 ws0\">At<span class=\"_ _4\"></span>tu<span class=\"_ _4\"></span>al<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>zzazi<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ne <span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>la<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ce del<span class=\"_ _4\"></span>l'an<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>o<span class=\"_ _130\"> </span>(2.37<span class=\"_ _1\"></span>3)<span class=\"_ _121\"> </span><span class=\"ls95\">330<span class=\"_ _196\"> </span></span>(2.703)<span class=\"_ _c1\"> </span>n.a<span class=\"_ _4\"></span>.<span class=\"_ _2ba\"> </span></div><div class=\"t m38 x15 h191 y8fa ff3 fs70 fc0 sc0 ls0 ws0\">Varia<span class=\"_ _4\"></span>zio<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>ba<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>ce<span class=\"_ _155\"> </span>(2.082)<span class=\"_ _11d\"> </span>3.254<span class=\"_ _105\"> </span>(5.336)<span class=\"_ _c1\"> </span>n<span class=\"_ _4\"></span>.a.<span class=\"_ _2ba\"> </span></div><div class=\"t m38 x15 h191 y8fb ff3 fs70 fc0 sc0 ls0 ws0\">Uti<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>zzo<span class=\"_ _4\"></span> b<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>la<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ce d<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>ro<span class=\"_ _4\"></span>tta<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>n-2<span class=\"_ _1f7\"> </span>(77.1<span class=\"_ _1\"></span>77)<span class=\"_ _11d\"> </span>8.684<span class=\"_ _153\"> </span>(85<span class=\"_ _1\"></span>.861)<span class=\"_ _c1\"> </span>n.a<span class=\"_ _4\"></span>.<span class=\"_ _2ba\"> </span></div><div class=\"t m38 xa7 h191 y8fc ff6 fs70 fc0 sc0 ls0 ws0\">Sub<span class=\"_ _1\"></span>totale<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ba<span class=\"_ _1\"></span>lance<span class=\"_ _c9\"> </span>(18.967)<span class=\"_ _d3\"> </span>(12.914)<span class=\"_ _105\"> </span>(6.053)<span class=\"_ _137\"> </span><span class=\"ff3\">46,9%<span class=\"_ _2ba\"> </span></span></div><div class=\"t m38 x15 h18f y8fd ff4 fs70 fc0 sc0 ls0 ws0\">Totale <span class=\"_ _4\"></span>ricav<span class=\"_ _1\"></span>i d<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>rotta <span class=\"_ _4\"></span>con b<span class=\"_ _4\"></span>alance<span class=\"_ _12f\"> </span>68<span class=\"_ _1\"></span>5.33<span class=\"_ _1\"></span>1<span class=\"_ _1f8\"></span><span class=\"ls96\">                   <span class=\"ls0\"> <span class=\"_ _1be\"> </span>645.<span class=\"_ _1\"></span>015<span class=\"_ _1c0\"></span><span class=\"ls96\">                   <span class=\"ls0\"> <span class=\"_ _a6\"> </span>40.<span class=\"_ _1\"></span>316<span class=\"_ _179\"> </span><span class=\"ls95\">6,3%<span class=\"_ _2ba\"> </span></span></span></span></span></span></div><div class=\"t m38 x6b h192 y8fe ff6 fs71 fc0 sc0 ls0 ws0\">(m<span class=\"_ _1\"></span>igli<span class=\"_ _1\"></span>aia<span class=\"_ _1\"></span> di euro<span class=\"_ _30\"></span>)<span class=\"_ _2ba\"> </span></div></div><div class=\"c w8 h0 gs49\"><div class=\"t m0 x1 h8 y118 ff3 fs4 fc0 sc0 ls0 ws0\">terza <span class=\"_ _30\"></span>fascia <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>tariffazione <span class=\"_ _30\"></span>che <span class=\"_ _30\"></span>si <span class=\"_ _1\"></span>attesta <span class=\"_ _30\"></span>invece <span class=\"_ _30\"></span>su <span class=\"_ _1\"></span>un <span class=\"_ _30\"></span>totale <span class=\"_ _30\"></span>recupero <span class=\"_ _30\"></span>chiudendo <span class=\"_ _30\"></span>a <span class=\"_ _30\"></span>un <span class=\"_ _30\"></span>+3,2% <span class=\"_ _30\"></span>sempre <span class=\"_ _30\"></span>in <span class=\"_ _1\"></span>termini<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y119 ff3 fs4 fc0 sc0 ls0 ws0\">di unit\u00e0 di servizio. <span class=\"_ _1\"></span> </div><div class=\"t m0 x1 h8 y11a ff3 fs4 fc0 sc0 ls0 ws0\">In <span class=\"_ _30\"></span>particolare, <span class=\"_ _1\"></span><span class=\"lsa\">la<span class=\"ff6 ls0\"> <span class=\"_ _1\"></span>prima <span class=\"_ _30\"></span>zona <span class=\"_ _1\"></span>di <span class=\"_ _30\"></span>tariffazione<span class=\"ff3\">, rap<span class=\"_ _1\"></span>presentata <span class=\"_ _30\"></span>dal<span class=\"ff5\">l\u2019aeroporto <span class=\"_ _30\"></span>di <span class=\"_ _1\"></span><span class=\"ff3\">Roma <span class=\"_ _30\"></span>Fiumicino, ha <span class=\"_ _30\"></span>registra<span class=\"ls23\">to</span> <span class=\"_ _30\"></span>un<span class=\"_ _2ba\"> </span></span></span></span></span></span><span class=\"lsa\"><span class=\"ff6 ls0\"><span class=\"ff3\"><span class=\"ff5\"><span class=\"ff3\"> </span></span></span></span></span></div><div class=\"t m0 x1 h8 y11b ff3 fs4 fc0 sc0 ls0 ws0\">incremento n<span class=\"_ _1\"></span>el traffico <span class=\"_ _1\"></span>aereo assistit<span class=\"_ _1\"></span>o rispetto al <span class=\"_ _30\"></span>202<span class=\"_ _4\"></span>2, espress<span class=\"_ _1\"></span>o in unit\u00e0 <span class=\"_ _30\"></span>di servizio, pari al <span class=\"_ _1\"></span>+29,9<span class=\"ls25\">% </span>(<span class=\"_ _1\"></span>+100,1<span class=\"ls97\">%<span class=\"_ _2ba\"> </span></span><span class=\"ls97\"> </span></div><div class=\"t m0 x1 h8 y11c ff3 fs4 fc0 sc0 ls0 ws0\">2022 <span class=\"_ _1\"></span>su <span class=\"_ _30\"></span>2021<span class=\"ls1f\">) <span class=\"_ _1\"></span><span class=\"ls0\">con <span class=\"_ _30\"></span>risultati <span class=\"_ _30\"></span>particolarmente <span class=\"_ _30\"></span>positivi <span class=\"_ _1\"></span>per <span class=\"_ _30\"></span>il <span class=\"_ _1\"></span>traffico <span class=\"_ _30\"></span>aereo <span class=\"_ _1\"></span>internazio<span class=\"_ _1\"></span>nale. <span class=\"_ _30\"></span>L<span class=\"_ _4\"></span>a <span class=\"_ _30\"></span>tariffa <span class=\"_ _1\"></span>applicata <span class=\"_ _30\"></span>nel<span class=\"_ _2ba\"> </span></span></span><span class=\"ls1f\"><span class=\"ls0\"> </span></span></div><div class=\"t m0 x1 h8 y11d ff3 fs4 fc0 sc0 ls0 ws0\">2023 ha registrat<span class=\"_ _1\"></span>o un lieve in<span class=\"_ _1\"></span>cremento pari allo <span class=\"_ _1\"></span>0,52% attestandosi<span class=\"_ _1\"></span> a euro 183,56 <span class=\"_ _30\"></span>rispetto a euro 1<span class=\"ls17\">82</span>,<span class=\"ls17\">61</span> <span class=\"_ _4\"></span>del<span class=\"_ _2ba\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m0 x1 h8 y11e ff3 fs4 fc0 sc0 ls0 ws0\">2022<span class=\"ls10\">. </span> </div><div class=\"t m0 x1 h8 y11f ff3 fs4 fc0 sc0 ls0 ws0\">La <span class=\"_ _2d\"></span><span class=\"ff6\">seconda <span class=\"_ _2d\"></span>zona <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>tariffazione</span>, <span class=\"_ _2d\"></span>rappresentata <span class=\"_ _2d\"></span>dagli <span class=\"_ _2d\"></span>aeroporti <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>Milano <span class=\"_ _2d\"></span>Malpensa, <span class=\"_ _2d\"></span>Milano <span class=\"_ _2d\"></span>Linate, <span class=\"_ _2d\"></span>Venezia<span class=\"_ _2ba\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m0 x1 h8 y120 ff3 fs4 fc0 sc0 ls0 ws0\">Tessera <span class=\"_ _2a\"></span>e <span class=\"_ _2a\"></span>Bergamo <span class=\"_ _2a\"></span>Orio <span class=\"_ _2a\"></span>al <span class=\"_ _2a\"></span>Serio, <span class=\"_ _2a\"></span>registra <span class=\"_ _2a\"></span>un <span class=\"_ _2a\"></span>incremento <span class=\"_ _2a\"></span>nel <span class=\"_ _2a\"></span>traffico <span class=\"_ _2a\"></span>aereo <span class=\"_ _2a\"></span>assistito, <span class=\"_ _2a\"></span>espresso <span class=\"_ _2a\"></span>in <span class=\"_ _2a\"></span>unit\u00e0 <span class=\"_ _2a\"></span>di<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y121 ff3 fs4 fc0 sc0 ls0 ws0\">servizio, <span class=\"_ _2d\"></span>del <span class=\"_ _2d\"></span>+<span class=\"ls17\">10<span class=\"_ _4\"></span></span>,2% <span class=\"_ _2d\"></span>rispetto <span class=\"_ _2d\"></span>al <span class=\"_ _2d\"></span>2022 <span class=\"_ _2f\"></span>(+61,5% <span class=\"_ _2d\"></span>2022 <span class=\"_ _2d\"></span>su <span class=\"_ _2d\"></span>2021) <span class=\"_ _2f\"></span>con <span class=\"_ _2d\"></span>un <span class=\"_ _2f\"></span>andamento<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>positivo <span class=\"_ _2d\"></span>del <span class=\"_ _2f\"></span>traffico <span class=\"_ _2d\"></span>aereo<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y122 ff3 fs4 fc0 sc0 ls0 ws0\">internazionale sebb<span class=\"_ _1\"></span>ene sia sul<span class=\"_ _1\"></span> dato del traffic<span class=\"_ _1\"></span>o aereo naz<span class=\"_ _1\"></span>ionale che recupera<span class=\"_ _30\"></span> i valori emersi nel <span class=\"_ _1\"></span>2019 (+5,4<span class=\"ls1b\">%<span class=\"_ _2ba\"> </span></span><span class=\"ls1b\"> </span></div><div class=\"t m0 x1 h8 y123 ff3 fs4 fc0 sc0 ls0 ws0\">di unit\u00e0 di servizi<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>). La tarif<span class=\"_ _1\"></span>fa del 2023 \u00e8<span class=\"_ _1\"></span> pari a euro <span class=\"_ _1\"></span>214,16 in lieve d<span class=\"_ _30\"></span>ecremento rispetto alla tariffa<span class=\"_ _1\"></span> applicata<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y124 ff3 fs4 fc0 sc0 ls0 ws0\">nel 2022 (euro 214,<span class=\"_ _30\"></span>8<span class=\"_ _4\"></span>9).<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y125 ff3 fs4 fc0 sc0 ls0 ws0\">La <span class=\"_ _2d\"></span><span class=\"ff6\">terza <span class=\"_ _4\"></span>zona <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>tariffazione</span>, <span class=\"_ _4\"></span>che <span class=\"_ _2d\"></span>co<span class=\"_ _1\"></span>mprende <span class=\"_ _2d\"></span>n. <span class=\"_ _4\"></span>40 <span class=\"_ _2d\"></span>ae<span class=\"_ _1\"></span>roporti <span class=\"_ _2d\"></span>a <span class=\"_ _4\"></span>medio <span class=\"_ _4\"></span>e <span class=\"_ _2d\"></span>basso <span class=\"_ _4\"></span>traffico, <span class=\"_ _4\"></span>registra <span class=\"_ _2d\"></span>un <span class=\"_ _4\"></span>aumento<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y126 ff3 fs4 fc0 sc0 ls0 ws0\">nel <span class=\"_ _2d\"></span>traffico <span class=\"_ _2d\"></span>aereo <span class=\"_ _2d\"></span>assistito, <span class=\"_ _2d\"></span>espresso <span class=\"_ _2d\"></span>in <span class=\"_ _2d\"></span>unit\u00e0 <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>servizio, <span class=\"_ _2d\"></span>del <span class=\"_ _2d\"></span>+4,7% <span class=\"_ _2d\"></span>rispetto <span class=\"_ _2d\"></span>al <span class=\"_ _2d\"></span>2022 <span class=\"_ _2d\"></span>(+54,5% <span class=\"_ _2d\"></span>2022 <span class=\"_ _2d\"></span>su <span class=\"_ _2d\"></span>2021<span class=\"ls3c\">)<span class=\"_ _2ba\"> </span></span><span class=\"ls3c\"> </span></div><div class=\"t m0 x1 h8 y127 ff3 fs4 fc0 sc0 ls0 ws0\">riferito <span class=\"_ _1\"></span>principal<span class=\"_ _1\"></span>mente <span class=\"_ _30\"></span>al traffico <span class=\"_ _30\"></span>aereo <span class=\"_ _1\"></span>internazionale <span class=\"_ _30\"></span>e <span class=\"_ _30\"></span>in recupero <span class=\"_ _30\"></span>sul <span class=\"_ _1\"></span>2019 <span class=\"_ _30\"></span>nel t<span class=\"_ _1\"></span>raffico <span class=\"_ _1\"></span>aereo <span class=\"_ _1\"></span>nazionale <span class=\"_ _30\"></span>che<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y128 ff3 fs4 fc0 sc0 ls0 ws0\">si <span class=\"_ _30\"></span>attesta <span class=\"_ _30\"></span>a <span class=\"_ _30\"></span>+7,5%. <span class=\"_ _30\"></span>La <span class=\"_ _1\"></span>tariffa <span class=\"_ _3e\"></span>del <span class=\"_ _1\"></span>2023 <span class=\"_ _30\"></span>si <span class=\"_ _30\"></span>attesta <span class=\"_ _30\"></span>a <span class=\"_ _30\"></span>euro <span class=\"_ _30\"></span>334,08 <span class=\"_ _30\"></span>in <span class=\"_ _1\"></span>leggera <span class=\"_ _3e\"></span>riduzione <span class=\"_ _30\"></span>rispetto <span class=\"_ _30\"></span>alla <span class=\"_ _30\"></span>tariffa <span class=\"_ _30\"></span>applicata<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y129 ff3 fs4 fc0 sc0 ls0 ws0\">nel 2022 che amm<span class=\"_ _1\"></span>ontava a euro 3<span class=\"_ _1\"></span>34,24.  </div><div class=\"t m0 x1 h8 y135 ff3 fs4 fc0 sc0 ls0 ws0\">Considerando <span class=\"_ _30\"></span>i ric<span class=\"_ _1\"></span>avi <span class=\"_ _1\"></span>di <span class=\"_ _30\"></span>terminale <span class=\"_ _1\"></span>congiuntamente <span class=\"_ _30\"></span>ai <span class=\"_ _1\"></span>ricavi <span class=\"_ _30\"></span>per <span class=\"_ _30\"></span>v<span class=\"_ _4\"></span>oli <span class=\"_ _1\"></span>esenti, <span class=\"_ _30\"></span>in riduz<span class=\"_ _1\"></span>ione d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>164 <span class=\"_ _30\"></span>migliaia d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>euro<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y136 ff5 fs4 fc0 sc0 ls0 ws0\">rispetto all\u2019esercizio precedente, <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>la componente rettificativa per <span class=\"_ _4\"></span>Balance, <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>ricavi di te<span class=\"_ _4\"></span>rminale<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>si <span class=\"_ _4\"></span>attestano<span class=\"_ _2ba\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m0 x1 h8 y137 ff3 fs4 fc0 sc0 ls0 ws0\">complessiva<span class=\"_ _1\"></span>mente a 234<span class=\"ls10\">.4<span class=\"ls4\">28</span></span> <span class=\"_ _30\"></span>migliaia di euro, in<span class=\"_ _1\"></span> cresc<span class=\"_ _1\"></span>ita di 13.1<span class=\"ls4\">28</span> <span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>igliaia di <span class=\"_ _30\"></span>euro<span class=\"_ _4\"></span>, rispet<span class=\"_ _1\"></span>to al 2022, c<span class=\"_ _1\"></span>ome di<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y138 ff3 fs4 fc0 sc0 ls0 ws0\">seguito rappresenta<span class=\"_ _1\"></span>to:<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h69 y8ff ffd fs8 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x14 h8 y17f ff3 fs4 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h8 y65d ff5 fs4 fc0 sc0 ls0 ws0\">Il balance dell\u2019anno di terminale <span class=\"ff3\">incide <span class=\"_ _4\"></span>positivam<span class=\"_ _1\"></span>ente per <span class=\"_ _4\"></span>15.0<span class=\"ls17\">32</span> migliaia di euro e <span class=\"_ _4\"></span>segue le stesse regole di<span class=\"_ _2ba\"> </span></span><span class=\"ff3\"> </span></div><div class=\"t m0 x1 h8 y900 ff3 fs4 fc0 sc0 ls0 ws0\">determinazione<span class=\"_ _1\"></span> <span class=\"_ _30\"></span>previste <span class=\"_ _30\"></span>per <span class=\"_ _30\"></span>la <span class=\"_ _30\"></span>tariffa <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>rotta <span class=\"_ _30\"></span>relativam<span class=\"_ _1\"></span>ente <span class=\"_ _30\"></span>alla <span class=\"_ _30\"></span>prima <span class=\"_ _30\"></span>e <span class=\"_ _30\"></span>seconda <span class=\"_ _30\"></span>fascia <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>tariffazion<span class=\"_ _1\"></span>e <span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>entre<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y901 ff3 fs4 fc0 sc0 ls0 ws0\">la <span class=\"_ _2f\"></span>terza <span class=\"_ _2a\"></span>fascia <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>tariffazione <span class=\"_ _2f\"></span>viene <span class=\"_ _2a\"></span>rileva<span class=\"_ _1\"></span>ta <span class=\"_ _2a\"></span>secondo <span class=\"_ _2d\"></span>la <span class=\"_ _2a\"></span>regola <span class=\"_ _2f\"></span>del <span class=\"_ _2a\"></span>cost <span class=\"_ _2f\"></span>recovery. <span class=\"_ _2f\"></span>Nella <span class=\"_ _2a\"></span>determinazione <span class=\"_ _2f\"></span>dei<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y902 ff5 fs4 fc0 sc0 ls0 ws0\">balance dell\u2019<span class=\"ff3\">ann<span class=\"_ _30\"></span>o incidono, per <span class=\"_ _30\"></span>la prima <span class=\"_ _30\"></span>e seconda fas<span class=\"_ _30\"></span>cia<span class=\"_ _4\"></span> di <span class=\"_ _30\"></span>tariffazione, il <span class=\"_ _1\"></span>balance <span class=\"_ _1\"></span>inflazione per<span class=\"_ _30\"></span> complessivi<span class=\"_ _2ba\"> </span></span><span class=\"ff3\"><span class=\"_ _1\"></span> </span></div><div class=\"t m0 x1 h8 y903 ff3 fs4 fc0 sc0 ls0 ws0\">8,6 <span class=\"_ _4\"></span>milioni <span class=\"_ _2d\"></span>di <span class=\"_ _4\"></span>euro, <span class=\"_ _2d\"></span>il <span class=\"_ _2d\"></span>balance <span class=\"_ _4\"></span>per <span class=\"_ _2d\"></span>rischi<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span>traffico <span class=\"_ _4\"></span>della <span class=\"_ _4\"></span>prima <span class=\"_ _2d\"></span>fascia <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>tariffazione <span class=\"_ _4\"></span>pari <span class=\"_ _4\"></span>a <span class=\"_ _2d\"></span>1,<span class=\"_ _4\"></span>1 <span class=\"_ _4\"></span>milioni <span class=\"_ _2d\"></span>di <span class=\"_ _4\"></span>euro,<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y904 ff3 fs4 fc0 sc0 ls0 ws0\">avendo <span class=\"_ _2d\"></span>generato <span class=\"_ _2d\"></span>a <span class=\"_ _2d\"></span>consuntiv<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span>unit\u00e0 <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>servizio <span class=\"_ _2d\"></span>inferiori <span class=\"_ _2d\"></span>del <span class=\"_ _2d\"></span>-6,47% <span class=\"_ _2d\"></span>rispetto <span class=\"_ _2d\"></span>al <span class=\"_ _2d\"></span>dato <span class=\"_ _2d\"></span>previsionale, <span class=\"_ _2d\"></span>il <span class=\"_ _2d\"></span>balance<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y905 ff3 fs4 fc0 sc0 ls0 ws0\">positivo <span class=\"_ _2a\"></span>della <span class=\"_ _2f\"></span>terza <span class=\"_ _2a\"></span>fascia <span class=\"_ _2f\"></span>di <span class=\"_ _2a\"></span>tariffazione <span class=\"_ _2a\"></span>per <span class=\"_ _2f\"></span>4,7 <span class=\"_ _2a\"></span>milioni <span class=\"_ _2f\"></span>di <span class=\"_ _2a\"></span>euro<span class=\"_ _4\"></span> <span class=\"_ _2a\"></span>e <span class=\"_ _2a\"></span>i <span class=\"_ _2f\"></span>balance <span class=\"_ _2a\"></span>positivi <span class=\"_ _2f\"></span>legati <span class=\"_ _2a\"></span>al <span class=\"_ _2a\"></span>recupero <span class=\"_ _2f\"></span>dei<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y906 ff5 fs4 fc0 sc0 ls0 ws0\">maggiori tassi <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>interesse emersi nell\u2019attuale periodo regolatorio, <span class=\"_ _4\"></span>rispett<span class=\"_ _1\"></span>o <span class=\"_ _4\"></span>a quanto <span class=\"_ _4\"></span>pianificato <span class=\"_ _4\"></span>nel piano <span class=\"_ _4\"></span>di<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y907 ff3 fs4 fc0 sc0 ls0 ws0\">performance, <span class=\"_ _30\"></span>per <span class=\"_ _30\"></span>compless<span class=\"_ _30\"></span>ivi <span class=\"_ _1\"></span>2,9 <span class=\"_ _30\"></span>milioni <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>euro <span class=\"_ _30\"></span>e <span class=\"_ _30\"></span>il <span class=\"_ _30\"></span>bonus <span class=\"_ _30\"></span>capacity <span class=\"_ _30\"></span>perla <span class=\"_ _30\"></span>prima <span class=\"_ _30\"></span>e <span class=\"_ _30\"></span>seconda <span class=\"_ _30\"></span>zona <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>tariffazione<span class=\"_ _2ba\"> </span> </div></div><div class=\"c wa8 h193 gs4a\"><div class=\"t m39 x6f h194 y909 ff4 fs72 fc0 sc0 ls98 ws0\">2023<span class=\"_ _f0\"> </span>2022<span class=\"_ _2ba\"> </span></div></div><div class=\"c wa8 h195 gs4b\"><div class=\"t m39 x89 h194 y90b ff4 fs72 fc0 sc0 ls0 ws0\">Variazion<span class=\"_ _4\"></span>i<span class=\"_ _136\"> </span><span class=\"ff3\">%<span class=\"_ _2ba\"> </span></span></div></div><div class=\"c wa8 h193 gs4a\"><div class=\"t m39 x15 h196 y90c ff3 fs72 fc0 sc0 ls0 ws0\">Ricavi<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span> t<span class=\"_ _4\"></span>ermin<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>le<span class=\"_ _b9\"> </span>2<span class=\"_ _1\"></span>40.98<span class=\"_ _1\"></span>1<span class=\"_ _1f8\"></span><span class=\"ls99\">                   <span class=\"ls0\"> <span class=\"_ _1be\"> </span>220.46<span class=\"_ _1\"></span>9<span class=\"_ _1f8\"></span><span class=\"ls99\">                   <span class=\"ls0\"> <span class=\"_ _103\"> </span>20.512<span class=\"_ _125\"> </span>9,3%<span class=\"_ _2ba\"> </span></span></span></span></span></div><div class=\"t m39 x15 h196 y90d ff3 fs72 fc0 sc0 ls0 ws0\">Esen<span class=\"_ _4\"></span>zi<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span> t<span class=\"_ _4\"></span>ermin<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>le<span class=\"_ _bd\"> </span>2<span class=\"_ _1\"></span>.570<span class=\"_ _1f8\"></span><span class=\"ls99\">                       <span class=\"ls0\"> <span class=\"_ _1be\"> </span>2.73<span class=\"_ _1\"></span>4<span class=\"_ _1f8\"></span><span class=\"ls99\">                       <span class=\"ls0\"> <span class=\"_ _53\"> </span>(16<span class=\"_ _1\"></span>4)<span class=\"_ _a2\"> </span>-6,0%<span class=\"_ _2ba\"> </span></span></span></span></span></div><div class=\"t m39 xf5 h196 y90e ff6 fs72 fc0 sc0 ls0 ws0\">Sub<span class=\"_ _1\"></span>totale<span class=\"_ _c9\"> </span>243.5<span class=\"_ _1\"></span>51<span class=\"_ _1f8\"></span><span class=\"ls99\">                   <span class=\"ls0\"> <span class=\"_ _1be\"> </span>223.2<span class=\"_ _1\"></span>03<span class=\"_ _1f8\"></span><span class=\"ls99\">                   <span class=\"ls0\"> <span class=\"_ _148\"> </span>20.348<span class=\"_ _a0\"> </span><span class=\"ff3\">9,1%<span class=\"_ _2ba\"> </span></span></span></span></span></span></div><div class=\"t m39 x15 h196 y90f ff3 fs72 fc0 sc0 ls0 ws0\">Bal<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>ce d<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span>l'an<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>termi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>al<span class=\"_ _4\"></span>e<span class=\"_ _1f9\"> </span>15.03<span class=\"_ _1\"></span>2<span class=\"_ _1f8\"></span><span class=\"ls99\">                     <span class=\"ls0\"> <span class=\"_ _81\"> </span>(4.98<span class=\"_ _1\"></span>4)<span class=\"_ _101\"> </span>20.016<span class=\"_ _c1\"> </span>n.a<span class=\"_ _4\"></span>.<span class=\"_ _2ba\"> </span></span></span></div><div class=\"t m39 x15 h196 y910 ff3 fs72 fc0 sc0 ls0 ws0\">At<span class=\"_ _4\"></span>tu<span class=\"_ _4\"></span>al<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>zzazi<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ne <span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>la<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ce del<span class=\"_ _4\"></span>l'an<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>o<span class=\"_ _183\"> </span>(555)<span class=\"_ _9c\"> </span>(922)<span class=\"_ _113\"> </span><span class=\"ls98\">367<span class=\"_ _be\"> </span></span>-39,8%<span class=\"_ _2ba\"> </span></div><div class=\"t m39 x15 h196 y911 ff3 fs72 fc0 sc0 ls0 ws0\">Varia<span class=\"_ _4\"></span>zio<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>ba<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>ce<span class=\"_ _1b4\"> </span>(350)<span class=\"_ _5b\"> </span>0<span class=\"_ _11d\"> </span>(35<span class=\"_ _1\"></span>0)<span class=\"_ _c1\"> </span>n<span class=\"_ _4\"></span>.a.<span class=\"_ _2ba\"> </span></div><div class=\"t m39 x15 h196 y912 ff3 fs72 fc0 sc0 ls0 ws0\">Uti<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>zzo<span class=\"_ _4\"></span> b<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>la<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ce d<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>termi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>al<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>n-2<span class=\"_ _1e\"> </span>(23.25<span class=\"_ _1\"></span>0)<span class=\"_ _11d\"> </span>4.003<span class=\"_ _153\"> </span>(<span class=\"_ _1\"></span>27.253<span class=\"_ _1\"></span>)<span class=\"_ _c1\"> </span>n<span class=\"_ _4\"></span>.a.<span class=\"_ _2ba\"> </span></div><div class=\"t m39 xf5 h196 y913 ff6 fs72 fc0 sc0 ls0 ws0\">Sub<span class=\"_ _1\"></span>totale<span class=\"_ _157\"> </span>(9.123)<span class=\"_ _7d\"> </span>(1.903)<span class=\"_ _105\"> </span>(7.220)<span class=\"_ _d4\"> </span><span class=\"ff3\">n<span class=\"_ _4\"></span>.a.<span class=\"_ _2ba\"> </span></span></div><div class=\"t m39 x15 h194 y914 ff4 fs72 fc0 sc0 ls0 ws0\">Totale <span class=\"_ _4\"></span>ricav<span class=\"_ _1\"></span>i d<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>terminale con <span class=\"_ _4\"></span>balan<span class=\"_ _4\"></span>ce<span class=\"_ _1fa\"> </span>234.<span class=\"_ _30\"></span>428<span class=\"_ _1f8\"></span><span class=\"ls99\">                   <span class=\"ls0\"> <span class=\"_ _1be\"> </span>221.3<span class=\"_ _1\"></span>00<span class=\"_ _1f8\"></span><span class=\"ls99\">                   <span class=\"ls0\"> <span class=\"_ _103\"> </span>13.<span class=\"_ _1\"></span>128<span class=\"_ _179\"> </span><span class=\"ls98\">5,9%<span class=\"_ _2ba\"> </span></span></span></span></span></span></div><div class=\"t m39 x6b h197 y915 ff6 fs73 fc0 sc0 ls0 ws0\">(m<span class=\"_ _1\"></span>igli<span class=\"_ _1\"></span>aia<span class=\"_ _1\"></span> di euro<span class=\"_ _30\"></span>)<span class=\"_ _2ba\"> </span></div></div>per <span class=\"_ _34\"> </span>complessivi <span class=\"_ _34\"></span>0,9 <span class=\"_ _34\"></span>milioni <span class=\"_ _34\"></span>di <span class=\"_ _34\"> </span>euro. <span class=\"_ _34\"> </span>T<span class=\"ff5\">ali <span class=\"_ _34\"> </span>effetti <span class=\"_ _34\"> </span>positivi <span class=\"_ _34\"> </span>sono <span class=\"_ _34\"> </span>stati <span class=\"_ _34\"></span>in <span class=\"_ _34\"> </span>parte <span class=\"_ _34\"></span>compensati<span class=\"_ _1\"></span> <span class=\"_ _34\"> </span>dall\u2019iscrizione <span class=\"_ _34\"></span>del<span class=\"_ _2ba\"> </span></span>balance <span class=\"_ _2d\"></span>per <span class=\"_ _2d\"></span>rischio<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>traffico <span class=\"_ _2d\"></span>in <span class=\"_ _2d\"></span>restituzione <span class=\"_ _2d\"></span>ai <span class=\"_ _4\"></span>vettori <span class=\"_ _2d\"></span>della <span class=\"_ _2d\"></span>seconda <span class=\"_ _2d\"></span>zona<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>tariffazione, <span class=\"_ _4\"></span>avendo <span class=\"_ _2d\"></span>realizzato <span class=\"_ _2d\"></span>a<span class=\"_ _2ba\"> </span>consuntivo <span class=\"_ _2f\"></span>unit\u00e0 <span class=\"_ _2a\"></span>di <span class=\"_ _2f\"></span>servizi<span class=\"_ _1\"></span>o <span class=\"_ _2f\"></span>maggiori <span class=\"_ _2a\"></span>rispett<span class=\"_ _1\"></span>o <span class=\"_ _2a\"></span>a <span class=\"_ _2f\"></span>quanto <span class=\"_ _2f\"></span>pianificato <span class=\"_ _2f\"></span>nel <span class=\"_ _2f\"></span>piano <span class=\"_ _2a\"></span>di <span class=\"_ _2d\"></span>performance <span class=\"_ _2f\"></span>(<span class=\"_ _2d\"></span>+5,43<span class=\"ls25\">%)<span class=\"_ _1\"></span><span class=\"ls0\"> <span class=\"_ _2f\"></span>e <span class=\"_ _2a\"></span>il<span class=\"_ _2ba\"> </span></span></span>balance depreciation in<span class=\"_ _30\"></span> re<span class=\"_ _4\"></span>stituzione ai<span class=\"_ _1\"></span> vettori per complessivi <span class=\"_ _1\"></span>3,5 milioni di euro. La <span class=\"_ _2d\"></span>voce <span class=\"_ _4\"></span>variazione <span class=\"_ _4\"></span>balance, <span class=\"_ _4\"></span>pari <span class=\"_ _2d\"></span>a <span class=\"_ _4\"></span>negativi <span class=\"_ _2d\"></span>350 <span class=\"_ _4\"></span>migliaia <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>euro, <span class=\"_ _4\"></span>accoglie <span class=\"_ _2d\"></span>sia <span class=\"_ _4\"></span>i <span class=\"_ _2d\"></span>balan<span class=\"_ _1\"></span>ce <span class=\"_ _2d\"></span>legati <span class=\"_ _4\"></span>al <span class=\"_ _2d\"></span>recupero <span class=\"_ _4\"></span>dei<span class=\"_ _2ba\"> </span>maggiori tassi <span class=\"_ _30\"></span>di interesse em<span class=\"_ _1\"></span>ersi a c<span class=\"_ _1\"></span>onsuntivo, rispe<span class=\"_ _1\"></span>tto al dat<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> pianificat<span class=\"_ _1\"></span>o, riferit<span class=\"_ _1\"></span>i agli <span class=\"_ _1\"></span>esercizi 2021 <span class=\"_ _1\"></span>e 2022 <span class=\"_ _30\"></span>e<span class=\"_ _2ba\"> </span>lo  storno  d<span class=\"_ _1\"></span>el  bonus  bala<span class=\"_ _30\"></span>nce  capacity  per  la <span class=\"_ _33\"> </span>prima  e  second<span class=\"_ _1\"></span>a  zona  di <span class=\"_ _33\"> </span>tariffazione  iscritti <span class=\"_ _33\"> </span><span class=\"ff5\">nell\u2019esercizi<span class=\"_ _1\"></span>o<span class=\"_ _2ba\"> </span></span>precedente e non ric<span class=\"_ _1\"></span>onosciuto dalla C<span class=\"_ _1\"></span>ommissione Europea<span class=\"ls10\">. </span>I <span class=\"_ _2f\"></span>balance <span class=\"_ _2f\"></span>iscritti <span class=\"_ _2d\"></span>nell\u2019esercizio <span class=\"_ _2f\"></span>sono <span class=\"_ _2f\"></span>stati <span class=\"_ _2f\"></span>at<span class=\"ff3\">tualizzati <span class=\"_ _2f\"></span>in <span class=\"_ _2d\"></span>un <span class=\"_ _2f\"></span>arco<span class=\"_ _4\"></span> <span class=\"_ _2f\"></span>temporale <span class=\"_ _2d\"></span>coerente <span class=\"_ _2f\"></span>con <span class=\"_ _2f\"></span>i <span class=\"_ _2f\"></span>Regolamenti <span class=\"_ _2d\"></span>UE<span class=\"_ _4\"></span><span class=\"lse\">,<span class=\"_ _2ba\"> </span></span></span>mentre la <span class=\"_ _1\"></span>voce utiliz<span class=\"_ _1\"></span>zo balan<span class=\"_ _1\"></span>ce di terminale <span class=\"_ _1\"></span>n-2 \u00e8 rif<span class=\"_ _1\"></span>erita ai <span class=\"_ _1\"></span>balance inseriti <span class=\"_ _1\"></span>in tarif<span class=\"_ _30\"></span>fa 2023 e rig<span class=\"_ _1\"></span>uardanti sia <span class=\"_ _1\"></span>la<span class=\"_ _2ba\"> </span>prima quota <span class=\"_ _30\"></span>dei balance isc<span class=\"_ _1\"></span>ritti nel bien<span class=\"_ _1\"></span>nio 202<span class=\"_ _1\"></span>0-2021 recuperab<span class=\"_ _1\"></span>ile in qu<span class=\"_ _1\"></span>ote costan<span class=\"_ _1\"></span>ti in 5 <span class=\"_ _1\"></span>anni per la <span class=\"_ _1\"></span>prima e<span class=\"_ _2ba\"> </span>seconda <span class=\"_ _2d\"></span>zona <span class=\"_ _2f\"></span>di <span class=\"_ _2d\"></span>tariffazione <span class=\"_ _2d\"></span>e <span class=\"_ _2f\"></span>in <span class=\"_ _2f\"></span>7 <span class=\"_ _2f\"></span>anni <span class=\"_ _2f\"></span>per <span class=\"_ _2d\"></span>la <span class=\"_ _2f\"></span>terza<span class=\"ff5\">, <span class=\"_ _2d\"></span>che <span class=\"_ _2f\"></span>i <span class=\"_ _2f\"></span>balance <span class=\"_ _2f\"></span>negativi <span class=\"_ _2d\"></span>con <span class=\"_ _2d\"></span>rigiro <span class=\"_ _2f\"></span>nell\u2019esercizio <span class=\"_ _2d\"></span>per <span class=\"_ _2f\"></span>un<span class=\"_ _2ba\"> </span></span>valore complessi<span class=\"_ _1\"></span>vo pari a negativi <span class=\"ls4\">23<span class=\"_ _1\"></span><span class=\"ls0\">,2 milioni di eur<span class=\"_ _1\"></span>o. </span></span>I <span class=\"_ _2d\"></span><span class=\"fc2 ls0\">Ricavi <span class=\"_ _4\"></span>da <span class=\"_ _2d\"></span>mercato <span class=\"_ _2d\"></span>non <span class=\"_ _2d\"></span>re<span class=\"_ _30\"></span>golamentato <span class=\"_ _2d\"></span><span class=\"fc0\">si <span class=\"_ _2d\"></span>attestano <span class=\"_ _2d\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span><span class=\"ls4\">43</span>.067 <span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>igliaia <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>euro <span class=\"_ _2d\"></span>e <span class=\"_ _2d\"></span>risultan<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span>in <span class=\"_ _2d\"></span>increment<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span>del<span class=\"_ _2ba\"> </span></span></span>7,9<span class=\"ff5\">%, <span class=\"_ _4\"></span>rispetto <span class=\"_ _4\"></span>all\u2019esercizio precedente, <span class=\"_ _4\"></span></span>principalmente <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span><span class=\"ff5\">le <span class=\"_ _2d\"></span>inizial<span class=\"_ _1\"></span>i <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _4\"></span>legate <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>contratto <span class=\"_ _4\"></span>con <span class=\"_ _2d\"></span>l\u2019Arabia<span class=\"_ _2ba\"> </span></span>Saudita <span class=\"_ _2d\"></span>per <span class=\"_ _2f\"></span>la <span class=\"_ _2d\"></span>ristrutturazione <span class=\"_ _2d\"></span>dello <span class=\"_ _2d\"></span>spazio <span class=\"_ _2d\"></span>aereo, <span class=\"_ _2f\"></span>la <span class=\"_ _2d\"></span>co<span class=\"_ _4\"></span>ntinuazione <span class=\"_ _2d\"></span>delle <span class=\"_ _2d\"></span>attivit\u00e0 <span class=\"_ _2d\"></span>in <span class=\"_ _2f\"></span>favore <span class=\"_ _2d\"></span>della <span class=\"_ _2d\"></span>Qatar <span class=\"_ _2f\"></span>Civil<span class=\"_ _2ba\"> </span>Aviation Authority per servizi connessi al <span class=\"ff6\">Performance<span class=\"_ _1\"></span> of <span class=\"_ _4\"></span>air navigation support services<span class=\"lse\">, <span class=\"_ _4\"></span></span><span class=\"ff3\">per la fornitura del<span class=\"_ _2ba\"> </span></span></span>nuovo <span class=\"_ _4\"></span>sistema <span class=\"_ _2d\"></span>di <span class=\"_ _4\"></span>gestione delle <span class=\"_ _2d\"></span>informazi<span class=\"_ _1\"></span>oni <span class=\"_ _2d\"></span>a<span class=\"_ _1\"></span>eronautiche <span class=\"_ _4\"></span>denominat<span class=\"ff5\">o <span class=\"_ _4\"></span>\u201cCronos\u201d <span class=\"_ _2d\"></span>per <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>fornitore <span class=\"_ _4\"></span>dei <span class=\"_ _2d\"></span>servizi<span class=\"_ _2ba\"> </span></span>della <span class=\"_ _33\"> </span>navigazione <span class=\"_ _33\"> </span>aerea <span class=\"_ _33\"> </span>di <span class=\"_ _33\"> </span>Taiwan, <span class=\"_ _33\"> </span><span class=\"ff5\">l\u2019aggiornament<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> <span class=\"_ _33\"> </span>del <span class=\"_ _33\"> </span><span class=\"ff3\">sistema <span class=\"_ _33\"> </span><span class=\"ff6\">Aeronautical <span class=\"_ _33\"> </span>I<span class=\"_ _1\"></span>nformation <span class=\"_ _33\"> </span>Management<span class=\"_ _2ba\"> </span></span></span></span>(AIM), <span class=\"_ _2f\"></span>il <span class=\"_ _2a\"></span>sistema <span class=\"_ _2f\"></span>di <span class=\"_ _2a\"></span>gestio<span class=\"_ _1\"></span>ne <span class=\"_ _2a\"></span>delle <span class=\"_ _2f\"></span>informazioni <span class=\"_ _2f\"></span>aeronautiche <span class=\"_ _2f\"></span>arricchito <span class=\"_ _2f\"></span>di <span class=\"_ _2a\"></span>nuovi <span class=\"_ _2f\"></span>tool <span class=\"_ _2f\"></span>specifici <span class=\"_ _2a\"></span>per <span class=\"_ _2a\"></span>i <span class=\"_ _2f\"></span>dati <span class=\"_ _2f\"></span>di<span class=\"_ _2ba\"> </span>aeroporto <span class=\"_ _33\"> </span>ed  ostac<span class=\"_ _1\"></span>oli  alla <span class=\"_ _33\"> </span>navigazione <span class=\"_ _33\"> </span>sottoscritto <span class=\"_ _33\"> </span>con  <span class=\"ff5\">l\u2019Airport  Auth<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>rity <span class=\"_ _33\"> </span>of  <span class=\"ff3\">India, <span class=\"_ _33\"> </span>e  per <span class=\"_ _33\"> </span>le  attivit\u00e0 <span class=\"_ _33\"> </span>di<span class=\"_ _2ba\"> </span></span></span>ammodernamento <span class=\"_ _30\"></span>e di installazione d<span class=\"_ _1\"></span>ei sistemi s<span class=\"_ _1\"></span>volte negli <span class=\"_ _30\"></span>aero<span class=\"_ _4\"></span>porti lib<span class=\"_ _1\"></span>ici, oltre <span class=\"_ _30\"></span>a<span class=\"_ _4\"></span>i controlli degli <span class=\"_ _30\"></span>im<span class=\"_ _4\"></span>pianti di<span class=\"_ _2ba\"> </span>radioassistenza installati<span class=\"_ _30\"></span> presso gli aeroporti in Croazi<span class=\"_ _1\"></span>a e in Qatar.<span class=\"_ _2ba\"> </span>Si <span class=\"_ _2f\"></span>riporta <span class=\"_ _2f\"></span>di <span class=\"_ _2a\"></span>seguito<span class=\"_ _1\"></span> <span class=\"_ _2f\"></span>l\u2019evidenza <span class=\"_ _2f\"></span>della <span class=\"_ _2f\"></span>disaggregazione <span class=\"_ _2d\"></span>dei <span class=\"_ _2a\"></span>ricavi <span class=\"_ _2d\"></span>da <span class=\"_ _2f\"></span>m<span class=\"_ _4\"></span>ercato <span class=\"_ _2f\"></span>non <span class=\"_ _2d\"></span>regolamentato <span class=\"_ _2f\"></span>per <span class=\"_ _2f\"></span>tipo <span class=\"_ _2f\"></span>di<span class=\"_ _2ba\"> </span>attivit\u00e0.<span class=\"_ _2ba\"> </span>2023<span class=\"_ _9c\"> </span>2022<span class=\"_ _dd\"> </span><span class=\"ls0\">Variazion<span class=\"_ _4\"></span>i<span class=\"_ _cc\"> </span>%<span class=\"_ _2ba\"> </span></span>Ric<span class=\"_ _1\"></span>avi da <span class=\"_ _4\"></span>mercato no<span class=\"_ _4\"></span>n <span class=\"_ _4\"></span>reg<span class=\"_ _1\"></span>olamentato<span class=\"_ _2ba\"> </span>Vendi<span class=\"_ _4\"></span>ta<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>cenze <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>pres<span class=\"_ _4\"></span>ta<span class=\"_ _4\"></span>zio<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>servi<span class=\"_ _4\"></span>zi                      2<span class=\"_ _1\"></span>0.<span class=\"_ _30\"></span>16<span class=\"_ _30\"></span>6 <span class=\"_ _3c\"> </span>                      19<span class=\"_ _30\"></span>.6<span class=\"_ _30\"></span>78<span class=\"_ _30\"></span> <span class=\"_ _1ee\"> </span><span class=\"ls9a\">488<span class=\"_ _fb\"> </span><span class=\"ls0\">2,5%<span class=\"_ _2ba\"> </span></span></span>Rad<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>omi<span class=\"_ _4\"></span>su<span class=\"_ _4\"></span>re                        1<span class=\"_ _1\"></span>.4<span class=\"_ _30\"></span>63<span class=\"_ _30\"></span> <span class=\"_ _73\"> </span>                        1.<span class=\"_ _30\"></span>46<span class=\"_ _30\"></span>4 <span class=\"_ _10a\"> </span><span class=\"ls0\">(1)<span class=\"_ _a2\"> </span>-0,1%<span class=\"_ _2ba\"> </span></span>Co<span class=\"_ _4\"></span>ns<span class=\"_ _4\"></span>ul<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>za<span class=\"_ _4\"></span> a<span class=\"_ _4\"></span>ero<span class=\"_ _4\"></span>na<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>ca                        8<span class=\"_ _1\"></span>.7<span class=\"_ _30\"></span>38<span class=\"_ _30\"></span> <span class=\"_ _73\"> </span>                        8.<span class=\"_ _30\"></span>40<span class=\"_ _30\"></span>6 <span class=\"_ _f0\"> </span><span class=\"ls9a\">332<span class=\"_ _fb\"> </span><span class=\"ls0\">3,9%<span class=\"_ _2ba\"> </span></span></span>Servizi <span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>ecnici <span class=\"_ _4\"></span>e d<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span> i<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>geg<span class=\"_ _1\"></span>neri<span class=\"_ _4\"></span>a                        9<span class=\"_ _1\"></span>.1<span class=\"_ _30\"></span>34<span class=\"_ _30\"></span> <span class=\"_ _73\"> </span>                        7.<span class=\"_ _30\"></span>32<span class=\"_ _30\"></span>4 <span class=\"_ _d8\"> </span><span class=\"ls0\">1.810<span class=\"_ _aa\"> </span>24,7%<span class=\"_ _2ba\"> </span></span>Servizi <span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>er <span class=\"_ _4\"></span>Un<span class=\"_ _4\"></span>man<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ed <span class=\"_ _4\"></span>A<span class=\"_ _4\"></span>eria<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span> Vehi<span class=\"_ _4\"></span>cles                           8<span class=\"_ _1\"></span>03<span class=\"_ _30\"></span> <span class=\"_ _73\"> </span>                           61<span class=\"_ _30\"></span>1 <span class=\"_ _187\"> </span><span class=\"ls9a\">192<span class=\"_ _ea\"> </span><span class=\"ls0\">31,4%<span class=\"_ _2ba\"> </span></span></span>Formaz<span class=\"_ _4\"></span>io<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>e                           1<span class=\"_ _1\"></span>31<span class=\"_ _30\"></span> <span class=\"_ _73\"> </span>                           18<span class=\"_ _30\"></span>3 <span class=\"_ _9c\"> </span><span class=\"ls0\">(52<span class=\"_ _1\"></span>)<span class=\"_ _be\"> </span>-28,4%<span class=\"_ _2ba\"> </span></span>Al<span class=\"_ _4\"></span>tri<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ricavi                        2<span class=\"_ _1\"></span>.6<span class=\"_ _30\"></span>32<span class=\"_ _30\"></span> <span class=\"_ _73\"> </span>                        2.<span class=\"_ _30\"></span>23<span class=\"_ _30\"></span>4 <span class=\"_ _f0\"> </span><span class=\"ls9a\">398<span class=\"_ _ea\"> </span><span class=\"ls0\">17,8<span class=\"_ _1\"></span>%<span class=\"_ _2ba\"> </span></span></span>Totale <span class=\"_ _4\"></span>ricav<span class=\"_ _1\"></span>i d<span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>merc<span class=\"_ _30\"></span>a<span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>non<span class=\"_ _4\"></span> regolamentato                      4<span class=\"_ _1\"></span>3.<span class=\"_ _30\"></span>0<span class=\"_ _1\"></span>67<span class=\"_ _30\"></span> <span class=\"_ _73\"> </span>                      39<span class=\"_ _30\"></span>.<span class=\"_ _1\"></span>90<span class=\"_ _30\"></span>0 <span class=\"_ _d8\"> </span><span class=\"ls0\">3.<span class=\"_ _30\"></span>167<span class=\"_ _125\"> </span><span class=\"ls9a\">7,9%<span class=\"_ _2ba\"> </span></span></span>(m<span class=\"_ _1\"></span>igli<span class=\"_ _1\"></span>aia<span class=\"_ _1\"></span> di euro<span class=\"_ _30\"></span>)",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-596": {
   "value": "25.<span class=\"ffb ls0\"> <span class=\"_ _30\"></span><span class=\"ff3\">Altri ricavi e proventi operativi  </span></span>Gli <span class=\"_ _2d\"></span>altri <span class=\"_ _4\"></span>ricavi <span class=\"_ _2d\"></span>e <span class=\"_ _2d\"></span>proventi<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>operativi<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>ammontan<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span>a <span class=\"_ _2d\"></span>48.488 <span class=\"_ _4\"></span>migliaia <span class=\"_ _2d\"></span>di <span class=\"_ _4\"></span>euro <span class=\"_ _2d\"></span>in <span class=\"_ _2d\"></span>incremento <span class=\"_ _4\"></span>del <span class=\"_ _2d\"></span>4,1% <span class=\"_ _4\"></span>rispetto <span class=\"_ _2d\"></span>al dato emerso n<span class=\"_ _1\"></span>e<span class=\"ff5\">ll\u2019esercizio <span class=\"_ _1\"></span>precedente, <span class=\"ff3\">che ved<span class=\"_ _1\"></span>e un increment<span class=\"_ _1\"></span>o dei contributi<span class=\"_ _1\"></span> in conto impian<span class=\"_ _1\"></span>ti per la quota<span class=\"_ _30\"></span> </span></span>imputata  a<span class=\"_ _30\"></span>  conto  econo<span class=\"_ _1\"></span>mico  com<span class=\"_ _1\"></span>misurata  agli<span class=\"_ _30\"></span>  ammortamenti<span class=\"_ _30\"></span>  generati  dai<span class=\"_ _1\"></span>  cespiti<span class=\"_ _1\"></span>  a <span class=\"_ _33\"> </span>cui  i  c<span class=\"_ _1\"></span>ontributi  s<span class=\"_ _30\"></span>i<span class=\"_ _4\"></span> riferiscono  e <span class=\"_ _33\"> </span>che  recepisc<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>no  anche <span class=\"_ _33\"> </span>la  quota <span class=\"_ _33\"> </span>legata  agli <span class=\"_ _33\"> </span>investimenti  in<span class=\"_ _1\"></span>  ammorta<span class=\"_ _1\"></span>mento  della <span class=\"_ _33\"> </span>D<span class=\"_ _4\"></span>-Flight<span class=\"_ _2ba\"> </span>riconosciuti <span class=\"_ _2d\"></span><span class=\"ff5\">nell\u2019amb<span class=\"_ _1\"></span>ito <span class=\"_ _4\"></span>del <span class=\"_ _2d\"></span>PNRR<span class=\"ff3\">. <span class=\"_ _2d\"></span>I <span class=\"_ _2d\"></span><span class=\"ff6\">cont<span class=\"_ _1\"></span>ributi <span class=\"_ _2d\"></span>in <span class=\"_ _4\"></span>conto <span class=\"_ _2d\"></span>esercizio<span class=\"ff3\"> <span class=\"_ _4\"></span>rilevano <span class=\"_ _2d\"></span>una <span class=\"_ _4\"></span>riduzione <span class=\"_ _2d\"></span>legata <span class=\"_ _4\"></span>al <span class=\"_ _2d\"></span>contributo<span class=\"_ _2ba\"> </span></span></span></span></span>de<span class=\"ls0\">rivante dal credit<span class=\"_ _1\"></span>o di imp<span class=\"_ _1\"></span>osta per energia<span class=\"_ _1\"></span> elettrica <span class=\"_ _1\"></span>e gas riconos<span class=\"_ _1\"></span>ciuti dai Decr<span class=\"_ _1\"></span>eti Aiuti-bis, Aiuti-ter<span class=\"_ _30\"></span> e Aiuti-<span class=\"_ _2ba\"> </span></span>quater <span class=\"_ _2d\"></span>e <span class=\"_ _2d\"></span>iscritti <span class=\"_ _4\"></span>in <span class=\"_ _2d\"></span>presenza <span class=\"_ _4\"></span>delle <span class=\"_ _2d\"></span>condizioni <span class=\"_ _2d\"></span>disciplinate <span class=\"_ _2d\"></span>dai <span class=\"_ _4\"></span>suddetti <span class=\"_ _2d\"></span>decreti <span class=\"_ _2d\"></span>per <span class=\"_ _4\"></span>un <span class=\"_ _2d\"></span>importo <span class=\"_ _2d\"></span>riferito <span class=\"_ _2d\"></span>al <span class=\"_ _2d\"></span>solo<span class=\"_ _2ba\"> </span>primo trimestre del<span class=\"_ _30\"></span> 2023 <span class=\"_ _4\"></span><span class=\"ff5\">rispetto all\u2019e<span class=\"_ _1\"></span>sercizio precede<span class=\"_ _30\"></span>nte c<span class=\"_ _4\"></span>he comprend<span class=\"_ _30\"></span>ev<span class=\"_ _4\"></span>a tre trimes<span class=\"_ _1\"></span>tri<span class=\"ff3 ls10\">. <span class=\"ls0\"> </span></span></span>Si riporta di seguito il dettaglio della co<span class=\"_ _1\"></span>mposizione della voce ricavi<span class=\"_ _1\"></span> per gli esercizi <span class=\"_ _4\"></span>2023 e 2022 suddivisi per<span class=\"_ _2ba\"> </span>area geografica<span class=\"_ _1\"></span>:<span class=\"_ _2ba\"> </span>2023<span class=\"_ _1ee\"> </span>2022<span class=\"_ _137\"> </span><span class=\"ls0\">Variazion<span class=\"_ _4\"></span>i<span class=\"_ _27\"> </span>%<span class=\"_ _2ba\"> </span></span>Co<span class=\"_ _4\"></span>nt<span class=\"_ _4\"></span>rib<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>in<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>cont<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span> i<span class=\"_ _4\"></span>mp<span class=\"_ _4\"></span>ia<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ti<span class=\"_ _162\"> </span>11.311<span class=\"_ _139\"></span><span class=\"ls9d\">                   <span class=\"ls0\"> <span class=\"_ _77\"> </span>8.47<span class=\"_ _1\"></span>0<span class=\"_ _1da\"></span><span class=\"ls9d\">                     <span class=\"ls0\"> <span class=\"_ _b5\"> </span>2.841<span class=\"_ _2\"> </span>33,5%<span class=\"_ _2ba\"> </span></span></span></span></span>Co<span class=\"_ _4\"></span>nt<span class=\"_ _4\"></span>rib<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>in<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>cont<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span> es<span class=\"_ _4\"></span>ercizio<span class=\"_ _ce\"> </span>32.43<span class=\"_ _1\"></span>6<span class=\"_ _139\"></span><span class=\"ls9d\">                   <span class=\"ls0\"> <span class=\"_ _53\"> </span>3<span class=\"_ _30\"></span>3.797<span class=\"_ _1da\"></span><span class=\"ls9d\">                   <span class=\"ls0\"> <span class=\"_ _c8\"> </span>(1.36<span class=\"_ _1\"></span>1)<span class=\"_ _fb\"> </span>-4,0%<span class=\"_ _2ba\"> </span></span></span></span></span>Fin<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>zi<span class=\"_ _4\"></span>amen<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>Eu<span class=\"_ _4\"></span>rop<span class=\"_ _4\"></span>ei<span class=\"_ _120\"> </span>3.559<span class=\"_ _139\"></span><span class=\"ls9d\">                     <span class=\"ls0\"> <span class=\"_ _81\"> </span>3.14<span class=\"_ _1\"></span>9<span class=\"_ _1da\"></span><span class=\"ls9d\">                     <span class=\"ls0\"> <span class=\"_ _1be\"> </span><span class=\"ls9c\">410<span class=\"_ _20\"> </span></span>13,0%<span class=\"_ _2ba\"> </span></span></span></span></span>Al<span class=\"_ _4\"></span>tri<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ricavi <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>roven<span class=\"_ _4\"></span>ti<span class=\"_ _1a4\"> </span>1.182<span class=\"_ _139\"></span><span class=\"ls9d\">                     <span class=\"ls0\"> <span class=\"_ _81\"> </span>1.149<span class=\"_ _1da\"></span><span class=\"ls9d\">                     <span class=\"ls0\"> <span class=\"_ _1a\"> </span><span class=\"ls9c\">33<span class=\"_ _d9\"> </span></span>2,9%<span class=\"_ _2ba\"> </span></span></span></span></span>Totale <span class=\"_ _4\"></span>altri <span class=\"_ _4\"></span>ricav<span class=\"_ _30\"></span>i<span class=\"_ _155\"> </span>4<span class=\"_ _30\"></span>8.488<span class=\"_ _139\"></span><span class=\"ls9d\">                   <span class=\"ls0\"> <span class=\"_ _81\"> </span>46.<span class=\"_ _1\"></span>565<span class=\"_ _1da\"></span><span class=\"ls9d\">                   <span class=\"ls0\"> <span class=\"_ _134\"> </span>1.<span class=\"_ _30\"></span>923<span class=\"_ _1fb\"> </span><span class=\"ls9c\">4,1%<span class=\"_ _2ba\"> </span></span></span></span></span></span>(m<span class=\"_ _30\"></span>iglia<span class=\"_ _1\"></span>ia d<span class=\"_ _30\"></span>i euro)<span class=\"_ _2ba\"> </span>Ric<span class=\"_ _1\"></span>avi<span class=\"_ _1fc\"> </span><span class=\"ls9e\">2023<span class=\"_ _2ba\"> </span></span>% <span class=\"_ _4\"></span>sui<span class=\"_ _2ba\"> </span>ricav<span class=\"_ _30\"></span>i<span class=\"_ _2ba\"> </span>2022<span class=\"_ _2ba\"> </span>% <span class=\"_ _4\"></span>sui<span class=\"_ _2ba\"> </span>ricav<span class=\"_ _30\"></span>i<span class=\"_ _2ba\"> </span>Ital<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>a                       9<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>6.<span class=\"_ _30\"></span>27<span class=\"_ _30\"></span>5 <span class=\"_ _79\"> </span><span class=\"ls0\">96,5%<span class=\"_ _13c\"> </span></span>                       92<span class=\"_ _30\"></span>0.<span class=\"_ _30\"></span>33<span class=\"_ _30\"></span>9 <span class=\"_ _79\"> </span><span class=\"ls0\">96,6%<span class=\"_ _2ba\"> </span></span>UE                           9<span class=\"_ _1\"></span>.3<span class=\"_ _30\"></span>81<span class=\"_ _30\"></span> <span class=\"_ _1fd\"> </span><span class=\"ls0\">0,9%<span class=\"_ _13c\"> </span></span>                         1<span class=\"_ _1\"></span>0.<span class=\"_ _30\"></span>20<span class=\"_ _30\"></span>0 <span class=\"_ _8b\"> </span><span class=\"ls0\">1,1%<span class=\"_ _2ba\"> </span></span>Ext<span class=\"_ _4\"></span>ra <span class=\"_ _4\"></span>UE                         2<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>.6<span class=\"_ _30\"></span>58<span class=\"_ _30\"></span> <span class=\"_ _1fd\"> </span><span class=\"ls0\">2,5%<span class=\"_ _13c\"> </span></span>                         22<span class=\"_ _30\"></span>.2<span class=\"_ _30\"></span>41<span class=\"_ _30\"></span> <span class=\"_ _1fd\"> </span><span class=\"ls0\">2,3%<span class=\"_ _2ba\"> </span></span>Totale <span class=\"_ _4\"></span>ricav<span class=\"_ _30\"></span>i                    1<span class=\"_ _1\"></span>.<span class=\"_ _30\"></span>01<span class=\"_ _30\"></span>1.<span class=\"_ _30\"></span>31<span class=\"_ _30\"></span>4 <span class=\"_ _135\"> </span>                       9<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>0<span class=\"_ _2ba\"> </span>(m<span class=\"_ _30\"></span>iglia<span class=\"_ _1\"></span>ia d<span class=\"_ _30\"></span>i euro)",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-642": {
   "value": "25.<span class=\"ffb ls0\"> <span class=\"_ _30\"></span><span class=\"ff3\">Altri ricavi e proventi operativi  </span></span>Gli <span class=\"_ _2d\"></span>altri <span class=\"_ _4\"></span>ricavi <span class=\"_ _2d\"></span>e <span class=\"_ _2d\"></span>proventi<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>operativi<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>ammontan<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span>a <span class=\"_ _2d\"></span>48.488 <span class=\"_ _4\"></span>migliaia <span class=\"_ _2d\"></span>di <span class=\"_ _4\"></span>euro <span class=\"_ _2d\"></span>in <span class=\"_ _2d\"></span>incremento <span class=\"_ _4\"></span>del <span class=\"_ _2d\"></span>4,1% <span class=\"_ _4\"></span>rispetto <span class=\"_ _2d\"></span>al dato emerso n<span class=\"_ _1\"></span>e<span class=\"ff5\">ll\u2019esercizio <span class=\"_ _1\"></span>precedente, <span class=\"ff3\">che ved<span class=\"_ _1\"></span>e un increment<span class=\"_ _1\"></span>o dei contributi<span class=\"_ _1\"></span> in conto impian<span class=\"_ _1\"></span>ti per la quota<span class=\"_ _30\"></span> </span></span>imputata  a<span class=\"_ _30\"></span>  conto  econo<span class=\"_ _1\"></span>mico  com<span class=\"_ _1\"></span>misurata  agli<span class=\"_ _30\"></span>  ammortamenti<span class=\"_ _30\"></span>  generati  dai<span class=\"_ _1\"></span>  cespiti<span class=\"_ _1\"></span>  a <span class=\"_ _33\"> </span>cui  i  c<span class=\"_ _1\"></span>ontributi  s<span class=\"_ _30\"></span>i<span class=\"_ _4\"></span> riferiscono  e <span class=\"_ _33\"> </span>che  recepisc<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>no  anche <span class=\"_ _33\"> </span>la  quota <span class=\"_ _33\"> </span>legata  agli <span class=\"_ _33\"> </span>investimenti  in<span class=\"_ _1\"></span>  ammorta<span class=\"_ _1\"></span>mento  della <span class=\"_ _33\"> </span>D<span class=\"_ _4\"></span>-Flight<span class=\"_ _2ba\"> </span><span class=\"_ _1\"></span> riconosciuti <span class=\"_ _2d\"></span><span class=\"ff5\">nell\u2019amb<span class=\"_ _1\"></span>ito <span class=\"_ _4\"></span>del <span class=\"_ _2d\"></span>PNRR<span class=\"ff3\">. <span class=\"_ _2d\"></span>I <span class=\"_ _2d\"></span><span class=\"ff6\">cont<span class=\"_ _1\"></span>ributi <span class=\"_ _2d\"></span>in <span class=\"_ _4\"></span>conto <span class=\"_ _2d\"></span>esercizio<span class=\"ff3\"> <span class=\"_ _4\"></span>rilevano <span class=\"_ _2d\"></span>una <span class=\"_ _4\"></span>riduzione <span class=\"_ _2d\"></span>legata <span class=\"_ _4\"></span>al <span class=\"_ _2d\"></span>contributo<span class=\"_ _2ba\"> </span></span></span></span></span>de<span class=\"ls0\">rivante dal credit<span class=\"_ _1\"></span>o di imp<span class=\"_ _1\"></span>osta per energia<span class=\"_ _1\"></span> elettrica <span class=\"_ _1\"></span>e gas riconos<span class=\"_ _1\"></span>ciuti dai Decr<span class=\"_ _1\"></span>eti Aiuti-bis, Aiuti-ter<span class=\"_ _30\"></span> e Aiuti-<span class=\"_ _2ba\"> </span></span>quater <span class=\"_ _2d\"></span>e <span class=\"_ _2d\"></span>iscritti <span class=\"_ _4\"></span>in <span class=\"_ _2d\"></span>presenza <span class=\"_ _4\"></span>delle <span class=\"_ _2d\"></span>condizioni <span class=\"_ _2d\"></span>disciplinate <span class=\"_ _2d\"></span>dai <span class=\"_ _4\"></span>suddetti <span class=\"_ _2d\"></span>decreti <span class=\"_ _2d\"></span>per <span class=\"_ _4\"></span>un <span class=\"_ _2d\"></span>importo <span class=\"_ _2d\"></span>riferito <span class=\"_ _2d\"></span>al <span class=\"_ _2d\"></span>solo<span class=\"_ _2ba\"> </span>primo trimestre del<span class=\"_ _30\"></span> 2023 <span class=\"_ _4\"></span><span class=\"ff5\">rispetto all\u2019e<span class=\"_ _1\"></span>sercizio precede<span class=\"_ _30\"></span>nte c<span class=\"_ _4\"></span>he comprend<span class=\"_ _30\"></span>ev<span class=\"_ _4\"></span>a tre trimes<span class=\"_ _1\"></span>tri<span class=\"ff3 ls10\">. <span class=\"ls0\"> </span></span></span>Si riporta di seguito il dettaglio della co<span class=\"_ _1\"></span>mposizione della voce ricavi<span class=\"_ _1\"></span> per gli esercizi <span class=\"_ _4\"></span>2023 e 2022 suddivisi per<span class=\"_ _2ba\"> </span>area geografica<span class=\"_ _1\"></span>:<span class=\"_ _2ba\"> </span>2023<span class=\"_ _1ee\"> </span>2022<span class=\"_ _137\"> </span><span class=\"ls0\">Variazion<span class=\"_ _4\"></span>i<span class=\"_ _27\"> </span>%<span class=\"_ _2ba\"> </span></span>Co<span class=\"_ _4\"></span>nt<span class=\"_ _4\"></span>rib<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>in<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>cont<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span> i<span class=\"_ _4\"></span>mp<span class=\"_ _4\"></span>ia<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ti<span class=\"_ _162\"> </span>11.311<span class=\"_ _139\"></span><span class=\"ls9d\">                   <span class=\"ls0\"> <span class=\"_ _77\"> </span>8.47<span class=\"_ _1\"></span>0<span class=\"_ _1da\"></span><span class=\"ls9d\">                     <span class=\"ls0\"> <span class=\"_ _b5\"> </span>2.841<span class=\"_ _2\"> </span>33,5%<span class=\"_ _2ba\"> </span></span></span></span></span>Co<span class=\"_ _4\"></span>nt<span class=\"_ _4\"></span>rib<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>in<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>cont<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span> es<span class=\"_ _4\"></span>ercizio<span class=\"_ _ce\"> </span>32.43<span class=\"_ _1\"></span>6<span class=\"_ _139\"></span><span class=\"ls9d\">                   <span class=\"ls0\"> <span class=\"_ _53\"> </span>3<span class=\"_ _30\"></span>3.797<span class=\"_ _1da\"></span><span class=\"ls9d\">                   <span class=\"ls0\"> <span class=\"_ _c8\"> </span>(1.36<span class=\"_ _1\"></span>1)<span class=\"_ _fb\"> </span>-4,0%<span class=\"_ _2ba\"> </span></span></span></span></span>Fin<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>zi<span class=\"_ _4\"></span>amen<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>Eu<span class=\"_ _4\"></span>rop<span class=\"_ _4\"></span>ei<span class=\"_ _120\"> </span>3.559<span class=\"_ _139\"></span><span class=\"ls9d\">                     <span class=\"ls0\"> <span class=\"_ _81\"> </span>3.14<span class=\"_ _1\"></span>9<span class=\"_ _1da\"></span><span class=\"ls9d\">                     <span class=\"ls0\"> <span class=\"_ _1be\"> </span><span class=\"ls9c\">410<span class=\"_ _20\"> </span></span>13,0%<span class=\"_ _2ba\"> </span></span></span></span></span>Al<span class=\"_ _4\"></span>tri<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ricavi <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>roven<span class=\"_ _4\"></span>ti<span class=\"_ _1a4\"> </span>1.182<span class=\"_ _139\"></span><span class=\"ls9d\">                     <span class=\"ls0\"> <span class=\"_ _81\"> </span>1.149<span class=\"_ _1da\"></span><span class=\"ls9d\">                     <span class=\"ls0\"> <span class=\"_ _1a\"> </span><span class=\"ls9c\">33<span class=\"_ _d9\"> </span></span>2,9%<span class=\"_ _2ba\"> </span></span></span></span></span>Totale <span class=\"_ _4\"></span>altri <span class=\"_ _4\"></span>ricav<span class=\"_ _30\"></span>i<span class=\"_ _155\"> </span>4<span class=\"_ _30\"></span>8.488<span class=\"_ _139\"></span><span class=\"ls9d\">                   <span class=\"ls0\"> <span class=\"_ _81\"> </span>46.<span class=\"_ _1\"></span>565<span class=\"_ _1da\"></span><span class=\"ls9d\">                   <span class=\"ls0\"> <span class=\"_ _134\"> </span>1.<span class=\"_ _30\"></span>923<span class=\"_ _1fb\"> </span><span class=\"ls9c\">4,1%<span class=\"_ _2ba\"> </span></span></span></span></span></span>(m<span class=\"_ _30\"></span>iglia<span class=\"_ _1\"></span>ia d<span class=\"_ _30\"></span>i euro)<span class=\"_ _2ba\"> </span>Ric<span class=\"_ _1\"></span>avi<span class=\"_ _1fc\"> </span><span class=\"ls9e\">2023<span class=\"_ _2ba\"> </span></span>% <span class=\"_ _4\"></span>sui<span class=\"_ _2ba\"> </span>ricav<span class=\"_ _30\"></span>i<span class=\"_ _2ba\"> </span>2022<span class=\"_ _2ba\"> </span>% <span class=\"_ _4\"></span>sui<span class=\"_ _2ba\"> </span>ricav<span class=\"_ _30\"></span>i<span class=\"_ _2ba\"> </span>Ital<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>a                       9<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>6.<span class=\"_ _30\"></span>27<span class=\"_ _30\"></span>5 <span class=\"_ _79\"> </span><span class=\"ls0\">96,5%<span class=\"_ _13c\"> </span></span>                       92<span class=\"_ _30\"></span>0.<span class=\"_ _30\"></span>33<span class=\"_ _30\"></span>9 <span class=\"_ _79\"> </span><span class=\"ls0\">96,6%<span class=\"_ _2ba\"> </span></span>UE                           9<span class=\"_ _1\"></span>.3<span class=\"_ _30\"></span>81<span class=\"_ _30\"></span> <span class=\"_ _1fd\"> </span><span class=\"ls0\">0,9%<span class=\"_ _13c\"> </span></span>                         1<span class=\"_ _1\"></span>0.<span class=\"_ _30\"></span>20<span class=\"_ _30\"></span>0 <span class=\"_ _8b\"> </span><span class=\"ls0\">1,1%<span class=\"_ _2ba\"> </span></span>Ext<span class=\"_ _4\"></span>ra <span class=\"_ _4\"></span>UE                         2<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>.6<span class=\"_ _30\"></span>58<span class=\"_ _30\"></span> <span class=\"_ _1fd\"> </span><span class=\"ls0\">2,5%<span class=\"_ _13c\"> </span></span>                         22<span class=\"_ _30\"></span>.2<span class=\"_ _30\"></span>41<span class=\"_ _30\"></span> <span class=\"_ _1fd\"> </span><span class=\"ls0\">2,3%<span class=\"_ _2ba\"> </span></span>Totale <span class=\"_ _4\"></span>ricav<span class=\"_ _30\"></span>i                    1<span class=\"_ _1\"></span>.<span class=\"_ _30\"></span>01<span class=\"_ _30\"></span>1.<span class=\"_ _30\"></span>31<span class=\"_ _30\"></span>4 <span class=\"_ _135\"> </span>                       9<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>0<span class=\"_ _2ba\"> </span>(m<span class=\"_ _30\"></span>iglia<span class=\"_ _1\"></span>ia d<span class=\"_ _30\"></span>i euro)",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGovernmentGrantsExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-597": {
   "value": "26.<span class=\"ffb ls0\"> <span class=\"_ _30\"></span><span class=\"ff3\">Costi per beni, per servizi, godimento beni di<span class=\"_ _1\"></span> terzi ed altri costi operativi<span class=\"_ _2ba\"> </span></span></span>I <span class=\"_ _4\"></span>costi <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>beni, <span class=\"_ _4\"></span>per servizi, <span class=\"_ _4\"></span>godimento <span class=\"_ _4\"></span>beni <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>terzi ed <span class=\"_ _4\"></span>altri <span class=\"_ _4\"></span>costi <span class=\"_ _4\"></span>operativi <span class=\"_ _4\"></span>ammo<span class=\"_ _1\"></span>ntano <span class=\"_ _4\"></span>complessivament<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>a<span class=\"_ _2ba\"> </span>1<span class=\"ls17\">60</span>.610  migliaia <span class=\"_ _33\"> </span>di  euro <span class=\"_ _33\"> </span>e  registrano <span class=\"_ _33\"> </span>un  incremento  d<span class=\"_ _30\"></span>el  3,1%,  <span class=\"ff5\">rispett<span class=\"_ _1\"></span>o  all\u2019eserciz<span class=\"_ _1\"></span>io  precedente<span class=\"ff3 lse\">,  <span class=\"ls0\">come<span class=\"_ _2ba\"> </span></span></span></span>rappresentato nella<span class=\"_ _1\"></span> tabella di seguito rip<span class=\"_ _1\"></span>ortata<span class=\"ls10\">. </span>I <span class=\"_ _2d\"></span><span class=\"fc2 ls0\">Costi <span class=\"_ _2d\"></span>per <span class=\"_ _2d\"></span>acquisto <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>beni <span class=\"_ _2d\"></span><span class=\"fc0\">che <span class=\"_ _2f\"></span>accolgono <span class=\"_ _2d\"></span>sia <span class=\"_ _2d\"></span><span class=\"ff5\">i <span class=\"_ _2d\"></span>costi <span class=\"_ _2d\"></span>sostenuti <span class=\"_ _4\"></span>per <span class=\"_ _2f\"></span>l\u2019acquisto <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>parti <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>ricambio <span class=\"_ _2d\"></span>relati<span class=\"_ _1\"></span>vi <span class=\"_ _2d\"></span>ad<span class=\"_ _2ba\"> </span></span></span></span>impianti <span class=\"_ _2f\"></span>ed <span class=\"_ _34\"></span>apparati<span class=\"_ _30\"></span> <span class=\"_ _34\"></span>utilizzati <span class=\"_ _2f\"></span>per <span class=\"_ _2a\"></span>il <span class=\"_ _2a\"></span>controllo <span class=\"_ _2a\"></span>del <span class=\"_ _2f\"></span>traffico <span class=\"_ _2a\"></span>aereo <span class=\"_ _2a\"></span>e <span class=\"_ _2a\"></span>relativa <span class=\"_ _2f\"></span>variazione <span class=\"_ _2a\"></span>delle <span class=\"_ _2a\"></span>rimanenze <span class=\"_ _2a\"></span>che<span class=\"_ _2ba\"> </span>l\u2019acquisto dei <span class=\"_ _1\"></span>materiali necessari <span class=\"ff3\">per le <span class=\"_ _1\"></span>commesse di v<span class=\"_ _1\"></span>endita delle controlla<span class=\"_ _30\"></span>te<span class=\"_ _4\"></span>, reg<span class=\"_ _1\"></span>istrano un <span class=\"lsa\">in</span>cremento del<span class=\"_ _2ba\"> </span></span>4%<span class=\"ls0\">, per il magg<span class=\"_ _1\"></span>iore acquisto dei ma<span class=\"_ _30\"></span>te<span class=\"_ _4\"></span>riali impiegati ne<span class=\"_ _30\"></span>lle commesse di vendita<span class=\"lsb\">. <span class=\"ls1d\">  </span></span></span>I <span class=\"_ _3f\"> </span><span class=\"fc2 ls0\">Costi <span class=\"_ _3c\"> </span>per <span class=\"_ _29\"> </span>servizi <span class=\"_ _3f\"> </span><span class=\"fc0\">registrano <span class=\"_ _3c\"> </span>complessi<span class=\"_ _30\"></span>v<span class=\"_ _4\"></span>amente <span class=\"_ _29\"> </span>un <span class=\"_ _3f\"> </span>incremento <span class=\"_ _3f\"> </span>netto <span class=\"_ _3f\"> </span>del <span class=\"_ _3f\"> </span><span class=\"ls4\">2,</span>7<span class=\"ff5\">%, <span class=\"_ _3c\"> </span>rispett<span class=\"_ _1\"></span>o <span class=\"_ _3f\"> </span>all\u2019esercizio<span class=\"_ _2ba\"> </span></span></span></span>precedente, <span class=\"_ _4\"></span>tra <span class=\"_ _4\"></span>cui <span class=\"_ _4\"></span>si <span class=\"_ _4\"></span>ev<span class=\"_ _4\"></span>ide<span class=\"_ _1\"></span>nzia <span class=\"_ _4\"></span><span class=\"ff5\">l\u2019incremento <span class=\"_ _4\"></span>de</span>lla <span class=\"_ _4\"></span>voce <span class=\"_ _4\"></span>manutenzione <span class=\"_ _4\"></span>per <span class=\"_ _2d\"></span>nu<span class=\"_ _1\"></span>ovi <span class=\"_ _4\"></span>contratti <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>manutenzione<span class=\"_ _2ba\"> </span>immobili <span class=\"_ _2d\"></span>non <span class=\"_ _2d\"></span>presenti <span class=\"_ _2f\"></span>nell\u2019esercizi<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> <span class=\"_ _2d\"></span>a <span class=\"_ _2f\"></span>confronto, <span class=\"_ _2f\"></span><span class=\"ff3\">maggiori <span class=\"_ _2d\"></span>costi <span class=\"_ _2f\"></span>di <span class=\"_ _2d\"></span>contribuzione <span class=\"_ _2d\"></span>Eurocontrol, <span class=\"_ _2f\"></span><span class=\"ls8\">un <span class=\"_ _2f\"></span></span>aumento<span class=\"_ _2ba\"> </span></span>negli altri costi del personale riferito <span class=\"_ _4\"></span>alle trasferte del personale dipendente, anch<span class=\"_ _1\"></span>e a <span class=\"_ _4\"></span>supporto delle attivit\u00e0<span class=\"_ _2ba\"> </span>di <span class=\"_ _33\"> </span>sviluppo <span class=\"_ _33\"> </span>delle <span class=\"_ _33\"> </span>commesse <span class=\"_ _33\"> </span>estere, <span class=\"_ _33\"> </span>maggiori <span class=\"_ _33\"> </span>prestazioni <span class=\"_ _34\"> </span>professionali  ass<span class=\"_ _1\"></span>ociati <span class=\"_ _33\"> </span>all<span class=\"ff5\">\u2019i</span>ncrementata <span class=\"_ _33\"> </span>attivit\u00e0<span class=\"_ _2ba\"> </span>tecnica r<span class=\"_ _30\"></span>esa nell\u2019ambi<span class=\"_ _1\"></span>to del<span class=\"_ _30\"></span>le commesse <span class=\"_ _30\"></span>di vend<span class=\"_ _1\"></span>ita<span class=\"ff3\">. Tal<span class=\"_ _1\"></span>i incre<span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>enti s<span class=\"_ _1\"></span>ono sta<span class=\"_ _1\"></span>ti in<span class=\"_ _1\"></span> pa<span class=\"_ _1\"></span>rte c<span class=\"_ _1\"></span>ompensati <span class=\"_ _30\"></span>dai minori<span class=\"_ _2ba\"> </span></span>costi <span class=\"_ _2a\"></span>connessi <span class=\"_ _2d\"></span>alle <span class=\"_ _2a\"></span>utenze <span class=\"_ _2f\"></span><span class=\"ff5\">per <span class=\"_ _2f\"></span>la <span class=\"_ _2a\"></span>riduzione <span class=\"_ _2f\"></span>dell\u2019energia <span class=\"_ _2d\"></span>elet<span class=\"_ _4\"></span>trica <span class=\"_ _2f\"></span>che <span class=\"_ _2a\"></span>beneficia <span class=\"_ _2f\"></span>delle <span class=\"_ _2f\"></span>misure <span class=\"_ _2f\"></span>attuate <span class=\"_ _2a\"></span></span>in <span class=\"_ _2f\"></span>tale<span class=\"_ _2ba\"> </span>ambito dalle istituz<span class=\"_ _1\"></span>ioni anche sug<span class=\"_ _1\"></span>li oneri di sistema.  27.<span class=\"ffb ls0\"> <span class=\"_ _30\"></span><span class=\"ff3\">Costo del personale<span class=\"_ _2ba\"> </span></span></span>Il <span class=\"_ _1\"></span>costo d<span class=\"_ _1\"></span>el p<span class=\"_ _1\"></span>ersonale <span class=\"_ _1\"></span>ammonta <span class=\"_ _30\"></span>a 56<span class=\"_ _1\"></span>8.286 <span class=\"_ _1\"></span>migliaia <span class=\"_ _30\"></span>di euro <span class=\"_ _30\"></span>e registra <span class=\"_ _30\"></span>un incr<span class=\"_ _30\"></span>emento di <span class=\"_ _30\"></span>2<span class=\"ls4\">4.</span>307 <span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>igliaia <span class=\"_ _30\"></span>di eur<span class=\"_ _1\"></span>o<span class=\"_ _2ba\"> </span>(pari <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>+4,5<span class=\"ff5\">%), <span class=\"_ _2d\"></span>rispett<span class=\"_ _1\"></span>o <span class=\"_ _4\"></span>all\u2019esercizio <span class=\"_ _4\"></span>precedente, <span class=\"_ _4\"></span><span class=\"ff3\">dovuto <span class=\"_ _4\"></span>sia <span class=\"_ _4\"></span><span class=\"ls19\">al</span> <span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>aggior <span class=\"_ _4\"></span>traffico <span class=\"_ _4\"></span>aereo assistito <span class=\"_ _2d\"></span>che ha <span class=\"_ _2d\"></span>inciso<span class=\"_ _2ba\"> </span></span></span>sulla <span class=\"_ _3e\"></span>parte <span class=\"_ _30\"></span>variabile <span class=\"_ _3e\"></span>della <span class=\"_ _30\"></span>retribuzione <span class=\"_ _3e\"></span>che <span class=\"_ _30\"></span>al <span class=\"_ _30\"></span>rinnovo <span class=\"_ _3e\"></span>della <span class=\"_ _30\"></span>parte <span class=\"_ _3e\"></span>economica <span class=\"_ _30\"></span>del <span class=\"_ _30\"></span>Contratt<span class=\"_ _1\"></span>o <span class=\"_ _30\"></span>Collettivo <span class=\"_ _3e\"></span>Nazionale<span class=\"_ _2ba\"> </span>d<span class=\"ls2\">el</span> <span class=\"_ _2d\"></span>Lavoro <span class=\"_ _2f\"></span>del <span class=\"_ _2f\"></span>Trasporto <span class=\"_ _2d\"></span>Aereo <span class=\"_ _2d\"></span>(CCNL) <span class=\"_ _2f\"></span>per <span class=\"_ _2d\"></span>la <span class=\"_ _2f\"></span>Capogruppo <span class=\"_ _2d\"></span><span class=\"ls2\">e <span class=\"_ _2f\"></span></span>per <span class=\"_ _2f\"></span>Techno <span class=\"_ _2d\"></span>Sky <span class=\"_ _2f\"></span>che <span class=\"_ _2d\"></span>ha <span class=\"_ _2f\"></span>inciso <span class=\"_ _2f\"></span>sulla <span class=\"_ _2d\"></span>parte <span class=\"_ _2d\"></span>fissa<span class=\"_ _2ba\"> </span>della retribuzione<span class=\"ls10\">. </span> 2023<span class=\"_ _88\"> </span>2022<span class=\"_ _2\"> </span><span class=\"ls0\">Variazio<span class=\"_ _4\"></span>ni<span class=\"_ _dd\"> </span>%<span class=\"_ _2ba\"> </span></span>Co<span class=\"_ _4\"></span>sti<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>er a<span class=\"_ _4\"></span>cqu<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>sto<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>i<span class=\"_ _1fe\"> </span>8.332<span class=\"_ _147\"></span><span class=\"lsa2\">                       <span class=\"_ _4\"></span><span class=\"ls0\"> <span class=\"_ _53\"> </span>8.009<span class=\"_ _13f\"></span><span class=\"lsa2\">                       <span class=\"ls0\"> <span class=\"_ _24\"> </span><span class=\"lsa1\">323<span class=\"_ _aa\"> </span></span>4,0%<span class=\"_ _2ba\"> </span></span></span></span></span>Co<span class=\"_ _4\"></span>sti p<span class=\"_ _4\"></span>er servizi:<span class=\"_ _2ba\"> </span>Co<span class=\"_ _4\"></span>sti<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>er ma<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>ten<span class=\"_ _4\"></span>zi<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>i<span class=\"_ _120\"> </span>2<span class=\"_ _1\"></span>6.536<span class=\"_ _1ff\"></span><span class=\"lsa2\">                     <span class=\"ls0\"> <span class=\"_ _53\"> </span>22.863<span class=\"_ _1ff\"></span><span class=\"lsa2\">                     <span class=\"ls0\"> <span class=\"_ _16d\"> </span>3.673<span class=\"_ _19d\"> </span>16,1%<span class=\"_ _2ba\"> </span></span></span></span></span>Co<span class=\"_ _4\"></span>sti<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>er con<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>rib<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>zi<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>euro<span class=\"_ _4\"></span>con<span class=\"_ _4\"></span>tro<span class=\"_ _4\"></span>l<span class=\"_ _1a2\"> </span>43.21<span class=\"_ _1\"></span>7<span class=\"_ _13f\"></span><span class=\"lsa2\">                     <span class=\"ls0\"> <span class=\"_ _53\"> </span>36.471<span class=\"_ _1ff\"></span><span class=\"lsa2\">                     <span class=\"ls0\"> <span class=\"_ _16d\"> </span>6.746<span class=\"_ _19d\"> </span>18,5%<span class=\"_ _2ba\"> </span></span></span></span></span>Co<span class=\"_ _4\"></span>sti<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>er u<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>ze e <span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>elecomu<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>icazi<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>i<span class=\"_ _200\"> </span>28.61<span class=\"_ _1\"></span>6<span class=\"_ _1ff\"></span><span class=\"lsa2\">                     <span class=\"_ _4\"></span><span class=\"ls0\"> <span class=\"_ _53\"> </span>37.845<span class=\"_ _1ff\"></span><span class=\"lsa2\">                     <span class=\"ls0\"> <span class=\"_ _83\"> </span>(9<span class=\"_ _1\"></span>.229)<span class=\"_ _1ed\"> </span>-24,4%<span class=\"_ _2ba\"> </span></span></span></span></span>Co<span class=\"_ _4\"></span>sti<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>er a<span class=\"_ _4\"></span>ss<span class=\"_ _4\"></span>icura<span class=\"_ _4\"></span>zi<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>i<span class=\"_ _bd\"> </span>3.661<span class=\"_ _1ff\"></span><span class=\"lsa2\">                       <span class=\"ls0\"> <span class=\"_ _a\"> </span>3<span class=\"_ _1\"></span>.272<span class=\"_ _1ff\"></span><span class=\"lsa2\">                       <span class=\"ls0\"> <span class=\"_ _6e\"> </span><span class=\"lsa1\">389<span class=\"_ _19d\"> </span></span>11,9%<span class=\"_ _2ba\"> </span></span></span></span></span>Puli<span class=\"_ _4\"></span>zi<span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>vigil<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>nz<span class=\"_ _4\"></span>a<span class=\"_ _201\"> </span>5.154<span class=\"_ _147\"></span><span class=\"lsa2\">                       <span class=\"_ _4\"></span><span class=\"ls0\"> <span class=\"_ _53\"> </span>5.376<span class=\"_ _1ff\"></span><span class=\"lsa2\">                       <span class=\"ls0\"> <span class=\"_ _78\"> </span>(222)<span class=\"_ _96\"> </span>-4,1%<span class=\"_ _2ba\"> </span></span></span></span></span>Al<span class=\"_ _4\"></span>tri<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>costi<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>rigua<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>nt<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>l <span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>erso<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>al<span class=\"_ _4\"></span>e<span class=\"_ _169\"> </span>12.2<span class=\"_ _1\"></span>53<span class=\"_ _1ff\"></span><span class=\"lsa2\">                     <span class=\"ls0\"> <span class=\"_ _a\"> </span>11<span class=\"_ _1\"></span>.104<span class=\"_ _1ff\"></span><span class=\"lsa2\">                     <span class=\"ls0\"> <span class=\"_ _16d\"> </span>1.149<span class=\"_ _19d\"> </span>10,3%<span class=\"_ _2ba\"> </span></span></span></span></span>Prestazi<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>rofes<span class=\"_ _4\"></span>sio<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>li<span class=\"_ _202\"> </span>16.42<span class=\"_ _1\"></span>3<span class=\"_ _1ff\"></span><span class=\"lsa2\">                     <span class=\"_ _4\"></span><span class=\"ls0\"> <span class=\"_ _53\"> </span>15.067<span class=\"_ _1ff\"></span><span class=\"lsa2\">                     <span class=\"ls0\"> <span class=\"_ _16d\"> </span>1.356<span class=\"_ _175\"> </span>9,0%<span class=\"_ _2ba\"> </span></span></span></span></span>Al<span class=\"_ _4\"></span>tri<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>costi<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>ervizi<span class=\"_ _203\"> </span>10.98<span class=\"_ _1\"></span>1<span class=\"_ _1ff\"></span><span class=\"lsa2\">                     <span class=\"_ _4\"></span><span class=\"ls0\"> <span class=\"_ _53\"> </span>10.925<span class=\"_ _1ff\"></span><span class=\"lsa2\">                     <span class=\"ls0\"> <span class=\"_ _170\"> </span><span class=\"lsa1\">56<span class=\"_ _175\"> </span></span>0,5%<span class=\"_ _2ba\"> </span></span></span></span></span>Totale <span class=\"_ _4\"></span>costi <span class=\"_ _4\"></span>per servizi<span class=\"_ _131\"> </span>146.8<span class=\"_ _1\"></span>41<span class=\"_ _1ff\"></span><span class=\"lsa2\">                   <span class=\"ls0\"> <span class=\"_ _a\"> </span>14<span class=\"_ _1\"></span>2.9<span class=\"_ _1\"></span>23<span class=\"_ _1ff\"></span><span class=\"lsa2\">                   <span class=\"ls0\"> <span class=\"_ _81\"> </span>3.9<span class=\"_ _1\"></span>18<span class=\"_ _92\"> </span><span class=\"lsa1\">2,7%<span class=\"_ _2ba\"> </span></span></span></span></span></span>Co<span class=\"_ _4\"></span>sti<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>er god<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>men<span class=\"_ _4\"></span>to<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ben<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>di<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>terzi<span class=\"_ _204\"> </span>1.544<span class=\"_ _147\"></span><span class=\"lsa2\">                       <span class=\"_ _4\"></span><span class=\"ls0\"> <span class=\"_ _53\"> </span>1.641<span class=\"_ _1ff\"></span><span class=\"lsa2\">                       <span class=\"ls0\"> <span class=\"_ _7e\"> </span>(97)<span class=\"_ _96\"> </span>-5,9%<span class=\"_ _2ba\"> </span></span></span></span></span>Al<span class=\"_ _4\"></span>tri<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>costi<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>op<span class=\"_ _4\"></span>era<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>vi<span class=\"_ _205\"> </span>3.893<span class=\"_ _147\"></span><span class=\"lsa2\">                       <span class=\"_ _4\"></span><span class=\"ls0\"> <span class=\"_ _53\"> </span>3.139<span class=\"_ _1ff\"></span><span class=\"lsa2\">                       <span class=\"ls0\"> <span class=\"_ _6e\"> </span><span class=\"lsa1\">754<span class=\"_ _19d\"> </span></span>24,0%<span class=\"_ _2ba\"> </span></span></span></span></span>Totale <span class=\"_ _4\"></span>costi<span class=\"_ _55\"> </span>160.61<span class=\"_ _1\"></span>0<span class=\"_ _1ff\"></span><span class=\"lsa2\">                   <span class=\"_ _4\"></span><span class=\"ls0\"> <span class=\"_ _53\"> </span>155.7<span class=\"_ _1\"></span>12<span class=\"_ _1ff\"></span><span class=\"lsa2\">                   <span class=\"ls0\"> <span class=\"_ _81\"> </span>4.8<span class=\"_ _1\"></span>98<span class=\"_ _92\"> </span><span class=\"lsa1\">3,1%<span class=\"_ _2ba\"> </span></span></span></span></span></span>(m<span class=\"_ _30\"></span>igliai<span class=\"_ _1\"></span>a di<span class=\"_ _1\"></span> euro)<span class=\"_ _2ba\"> </span>La <span class=\"_ _4\"></span>retribuzione fissa <span class=\"_ _4\"></span>si <span class=\"_ _4\"></span>attesta <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span><span class=\"ls4\">30</span>9.120 migliaia <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>euro, <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>incremento dello <span class=\"_ _4\"></span>0,8%, <span class=\"_ _4\"></span>rispetto <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>dato emerso<span class=\"_ _2ba\"> </span>nel 2022, principal<span class=\"_ _1\"></span>mente <span class=\"ff5\">per l\u2019au<span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>ento dell\u2019organic<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> di Gruppo che<span class=\"_ _1\"></span> si attesta a +<span class=\"_ _1\"></span>88 unit\u00e0 medie<span class=\"_ _1\"></span> e +69 unit\u00e0<span class=\"_ _2ba\"> </span></span>effettive, <span class=\"_ _2f\"></span>rispetto <span class=\"_ _2a\"></span>al <span class=\"_ _2f\"></span>2022, <span class=\"_ _2a\"></span><span class=\"ff5\">chiudendo <span class=\"_ _2a\"></span>l\u2019esercizio <span class=\"_ _2f\"></span>2023 <span class=\"_ _2a\"></span>con <span class=\"_ _2a\"></span>un <span class=\"_ _2f\"></span>organico <span class=\"_ _2f\"></span>effettivo <span class=\"_ _2a\"></span>di <span class=\"_ _2a\"></span>Gruppo <span class=\"_ _2f\"></span>di <span class=\"_ _2a\"></span>4.254 <span class=\"_ _2a\"></span>unit<span class=\"_ _1\"></span>\u00e0<span class=\"_ _2ba\"> </span></span>(4.185 <span class=\"_ _4\"></span>unit\u00e0 effettive <span class=\"_ _4\"></span>di Grupp<span class=\"ls3f\">o <span class=\"_ _4\"></span></span>a <span class=\"_ _4\"></span>fine <span class=\"_ _4\"></span>2022) e <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>gli av<span class=\"_ _4\"></span>anzamenti nei <span class=\"_ _4\"></span>livelli <span class=\"_ _4\"></span>di inquadramento <span class=\"_ _4\"></span>contrattuali.<span class=\"_ _2ba\"> </span>Nella <span class=\"_ _2f\"></span>retribuzione <span class=\"_ _2a\"></span>fissa <span class=\"_ _2f\"></span>incide <span class=\"_ _2a\"></span>anche <span class=\"_ _2f\"></span><span class=\"ff5\">l\u2019incremento <span class=\"_ _2f\"></span>retributivo <span class=\"_ _2f\"></span>legato <span class=\"_ _2f\"></span>a<span class=\"_ _4\"></span></span>l <span class=\"_ _2a\"></span>rinn<span class=\"_ _1\"></span>ovo <span class=\"_ _2f\"></span>della <span class=\"_ _2a\"></span>parte <span class=\"_ _2a\"></span>econo<span class=\"_ _1\"></span>mica <span class=\"_ _2a\"></span>del<span class=\"_ _2ba\"> </span>CCNL <span class=\"_ _30\"></span>per <span class=\"_ _30\"></span>la <span class=\"_ _3e\"></span>Capogruppo <span class=\"_ _3e\"></span>e <span class=\"_ _30\"></span>Techno <span class=\"_ _30\"></span>Sky <span class=\"_ _3e\"></span>che <span class=\"_ _30\"></span>ha <span class=\"_ _30\"></span>previsto <span class=\"_ _3e\"></span>dei <span class=\"_ _30\"></span>nuovi <span class=\"_ _30\"></span>minimi <span class=\"_ _3e\"></span>contrattuali <span class=\"_ _30\"></span>a <span class=\"_ _30\"></span>decorrere <span class=\"_ _3e\"></span>dal <span class=\"_ _3e\"></span>1<span class=\"_ _4\"></span>\u00b0 <span class=\"_ _30\"></span>gennai<span class=\"_ _1\"></span>o<span class=\"_ _2ba\"> </span>2023 <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>una <span class=\"_ _2d\"></span>ri<span class=\"_ _1\"></span>valutazione <span class=\"_ _4\"></span>degli stessi <span class=\"_ _2d\"></span>del 2% <span class=\"_ _4\"></span>a <span class=\"_ _2d\"></span>decorr<span class=\"_ _1\"></span>ere <span class=\"_ _4\"></span>dal m<span class=\"_ _4\"></span>ese <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>settembre 2023<span class=\"_ _4\"></span>, <span class=\"_ _4\"></span>valori <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>confrontati<span class=\"_ _2ba\"> </span>con  l\u2019esercizi<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>  2022<span class=\"ff3\"> <span class=\"_ _33\"> </span>risultano  tendenz<span class=\"_ _1\"></span>ialmente  in<span class=\"_ _1\"></span>  linea<span class=\"ff5\">,  in <span class=\"_ _33\"> </span>quanto  l\u2019</span>esercizi<span class=\"_ _30\"></span>o  precedente <span class=\"_ _33\"> </span>comprendeva<span class=\"_ _2ba\"> </span></span>l\u2019incremento stipendial<span class=\"_ _1\"></span>e legato al p<span class=\"_ _1\"></span>eriodo di <span class=\"ff6\">vacatio <span class=\"ff3\">contrattual<span class=\"_ _30\"></span>e (anni 2019 <span class=\"ff5\">\u2013</span> 2022). </span></span>La <span class=\"_ _2f\"></span>retribuzione <span class=\"_ _2f\"></span>variabile <span class=\"_ _2f\"></span>registra <span class=\"_ _2f\"></span>un <span class=\"_ _2a\"></span><span class=\"lsa\">in</span>cre<span class=\"_ _1\"></span>mento <span class=\"_ _2f\"></span>d<span class=\"ls15\">i <span class=\"_ _2a\"></span></span>13.1<span class=\"ls17\">39</span> <span class=\"_ _2a\"></span>migliaia <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>euro <span class=\"_ _2a\"></span>prin<span class=\"_ _1\"></span>cipalmente <span class=\"_ _2f\"></span>attribuibile <span class=\"_ _2f\"></span>alla<span class=\"_ _2ba\"> </span>ripresa <span class=\"_ _2a\"></span>delle <span class=\"_ _34\"></span>attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _34\"></span>nel <span class=\"_ _2a\"></span>settore <span class=\"_ _2a\"></span>del <span class=\"_ _34\"></span>trasp<span class=\"_ _1\"></span>orto <span class=\"_ _2a\"></span>aereo, <span class=\"_ _34\"> </span>che <span class=\"_ _34\"></span>si <span class=\"_ _2a\"></span>riflette <span class=\"_ _2a\"></span>in <span class=\"_ _34\"></span>un <span class=\"_ _2a\"></span>maggiore <span class=\"_ _2a\"></span>straordinario <span class=\"_ _34\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _34\"></span>linea<span class=\"_ _2ba\"> </span>operativa <span class=\"_ _37\"> </span>del <span class=\"_ _29\"> </span>personale  CTA <span class=\"_ _29\"> </span>(Controllore <span class=\"_ _37\"> </span>del <span class=\"_ _29\"> </span>Traffico <span class=\"_ _37\"> </span>Aereo), <span class=\"_ _29\"> </span><span class=\"ff5\">nell\u2019</span>incre<span class=\"_ _1\"></span>mento <span class=\"_ _29\"> </span>nel <span class=\"_ _37\"> </span>premio <span class=\"_ _37\"> </span>di <span class=\"_ _29\"> </span>risultat<span class=\"_ _1\"></span>o<span class=\"_ _2ba\"> </span>determinato <span class=\"_ _34\"> </span>sulla <span class=\"_ _33\"> </span>base <span class=\"_ _34\"> </span>delle <span class=\"_ _33\"> </span>unit\u00e0 <span class=\"_ _34\"> </span>di <span class=\"_ _33\"> </span>servizio <span class=\"_ _34\"> </span>gestite, <span class=\"_ _33\"> </span>nel <span class=\"_ _33\"> </span>ricon<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>scimento <span class=\"_ _34\"> </span>di <span class=\"_ _33\"> </span>un <span class=\"_ _33\"> </span>imp<span class=\"_ _1\"></span>orto <span class=\"_ _33\"> </span><span class=\"ff6\">una <span class=\"_ _33\"> </span>tantum<span class=\"_ _1\"></span><span class=\"ff3\"> <span class=\"_ _33\"> </span>in<span class=\"_ _2ba\"> </span></span></span>conformit\u00e0 al <span class=\"_ _4\"></span>verbale di <span class=\"_ _4\"></span>accordo <span class=\"_ _4\"></span>con <span class=\"_ _4\"></span>le Organizzazioni Sindacali del <span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>ese <span class=\"_ _4\"></span>di maggio 2<span class=\"_ _4\"></span>023 <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>ha <span class=\"_ _4\"></span>introdotto<span class=\"_ _2ba\"> </span>un <span class=\"_ _2d\"></span>regime <span class=\"_ _2d\"></span>di <span class=\"_ _4\"></span>flessibilit\u00e0 <span class=\"_ _2d\"></span>orari<span class=\"_ _1\"></span>a <span class=\"_ _2d\"></span>valevole <span class=\"_ _2d\"></span>per <span class=\"_ _4\"></span>il <span class=\"_ _2d\"></span>2023 <span class=\"_ _2d\"></span>solo <span class=\"_ _2d\"></span>per <span class=\"_ _2d\"></span>il <span class=\"_ _2d\"></span>periodo <span class=\"_ _4\"></span>estivo, <span class=\"_ _2d\"></span>un <span class=\"_ _4\"></span>incremento <span class=\"_ _2d\"></span>delle <span class=\"_ _2d\"></span>trasferte<span class=\"_ _2ba\"> </span>anche di tipo addestra<span class=\"_ _1\"></span>tivo. Gli <span class=\"_ _30\"></span>altri <span class=\"_ _3e\"></span>costi <span class=\"_ _30\"></span>del <span class=\"_ _3e\"></span>personale <span class=\"_ _30\"></span>si <span class=\"_ _3e\"></span>incrementano <span class=\"_ _30\"></span>di <span class=\"_ _3e\"></span>3.147 <span class=\"_ _30\"></span><span class=\"ff5\">migliaia <span class=\"_ _3e\"></span>di <span class=\"_ _30\"></span>euro, <span class=\"_ _30\"></span>rispetto <span class=\"_ _3e\"></span>all\u2019esercizio <span class=\"_ _3e\"></span>2022, <span class=\"_ _30\"></span>per <span class=\"_ _30\"></span>l\u2019incentivo<span class=\"_ _2ba\"> </span></span>all\u2019esodo riconosciuto <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>personale in <span class=\"_ _4\"></span>uscita <span class=\"_ _4\"></span>nel co<span class=\"_ _4\"></span>rso dell\u2019esercizio<span class=\"ff3\"> <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>ha <span class=\"_ _4\"></span>interessato un <span class=\"_ _4\"></span>numero uguale <span class=\"_ _4\"></span>di<span class=\"_ _2ba\"> </span></span>personale <span class=\"_ _2d\"></span>ma <span class=\"_ _2d\"></span>con <span class=\"_ _2d\"></span>profili <span class=\"_ _2d\"></span>retributivi <span class=\"_ _4\"></span>maggiori <span class=\"_ _2f\"></span>e <span class=\"_ _2d\"></span>per <span class=\"_ _2d\"></span><span class=\"ff5\">l\u2019aumento <span class=\"_ _2d\"></span>dell\u2019assicurazion<span class=\"_ _30\"></span>e <span class=\"_ _2d\"></span>sanitaria <span class=\"_ _2f\"></span><span class=\"ff3\">del <span class=\"_ _2d\"></span>personale <span class=\"_ _2d\"></span>del<span class=\"_ _2ba\"> </span></span></span>Gruppo il cui costo rifl<span class=\"_ _30\"></span>et<span class=\"_ _4\"></span>te le attuali <span class=\"_ _1\"></span>condizioni di m<span class=\"_ _1\"></span>ercato<span class=\"ls10\">. </span>Nella <span class=\"_ _1\"></span>tabella <span class=\"_ _30\"></span>seguente vien<span class=\"_ _30\"></span>e riportato <span class=\"_ _30\"></span>l\u2019organico <span class=\"_ _1\"></span>aziendale <span class=\"_ _30\"></span>del Gruppo<span class=\"_ _1\"></span> suddivis<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> <span class=\"_ _1\"></span>per cat<span class=\"_ _30\"></span>ego<span class=\"_ _4\"></span>ria <span class=\"_ _1\"></span>professional<span class=\"_ _1\"></span>e:<span class=\"_ _2ba\"> </span>28.<span class=\"ffb ls0\"> <span class=\"_ _30\"></span><span class=\"ff3\">Costi per lavori interni capitalizzati </span></span>I costi per <span class=\"_ _4\"></span>lavori interni capitali<span class=\"_ _1\"></span>zzati ammontano a 28<span class=\"_ _4\"></span>.945 migliaia di euro (<span class=\"ls4\">27</span>.569 migliaia di euro nel 2022<span class=\"ls3c\">)<span class=\"_ _2ba\"> </span></span>e <span class=\"_ _2a\"></span><span class=\"ls0\">registrano <span class=\"_ _2a\"></span>un <span class=\"_ _2a\"></span>increment<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> <span class=\"_ _2a\"></span>del <span class=\"_ _2a\"></span>5% <span class=\"_ _2a\"></span>rispetto <span class=\"_ _2a\"></span>al <span class=\"_ _2a\"></span>dato <span class=\"_ _2a\"></span>emerso <span class=\"_ _2f\"></span>ne<span class=\"_ _4\"></span><span class=\"ff5\">ll\u2019esercizi<span class=\"_ _1\"></span>o <span class=\"_ _2a\"></span>precedente<span class=\"ff3 ls10\">. <span class=\"_ _2a\"></span><span class=\"ls0\">La <span class=\"_ _2a\"></span>voce <span class=\"_ _2a\"></span>in <span class=\"_ _2a\"></span>oggetto<span class=\"_ _2ba\"> </span></span></span></span></span>2023<span class=\"_ _1ee\"> </span>2022<span class=\"_ _c4\"> </span><span class=\"ls0\">Variazi<span class=\"_ _4\"></span>oni<span class=\"_ _135\"> </span>%<span class=\"_ _2ba\"> </span></span>Sala<span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>e s<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>end<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>, <span class=\"_ _4\"></span>di<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>cui:<span class=\"_ _2ba\"> </span>retri<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>uzi<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>e fi<span class=\"_ _4\"></span>ssa<span class=\"_ _120\"> </span>309<span class=\"_ _1\"></span>.120<span class=\"_ _1cb\"></span><span class=\"lsa4\">                 <span class=\"ls0\"> <span class=\"_ _87\"> </span>306.692<span class=\"_ _1cb\"></span><span class=\"lsa4\">                 <span class=\"ls0\"> <span class=\"_ _17d\"> </span>2.4<span class=\"_ _1\"></span>28<span class=\"_ _c1\"> </span>0,8%<span class=\"_ _2ba\"> </span></span></span></span></span>retri<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>uzi<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>e va<span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>ab<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>le<span class=\"_ _cb\"> </span>94.028<span class=\"_ _1cb\"></span><span class=\"lsa4\">                   <span class=\"ls0\"> <span class=\"_ _87\"> </span>80.889<span class=\"_ _1cb\"></span><span class=\"lsa4\">                   <span class=\"ls0\"> <span class=\"_ _1a\"> </span>13.139<span class=\"_ _da\"> </span>16<span class=\"_ _1\"></span>,2%<span class=\"_ _2ba\"> </span></span></span></span></span>Totale <span class=\"_ _4\"></span>salari <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>stipend<span class=\"_ _4\"></span>i<span class=\"_ _27\"> </span>403<span class=\"_ _1\"></span>.14<span class=\"_ _1\"></span>8<span class=\"_ _1bd\"></span><span class=\"lsa4\">                 <span class=\"_ _4\"></span><span class=\"ls0\"> <span class=\"_ _1be\"> </span>387.5<span class=\"_ _1\"></span>81<span class=\"_ _1bd\"></span><span class=\"lsa4\">                 <span class=\"ls0\"> <span class=\"_ _15\"> </span>15.56<span class=\"_ _1\"></span>7<span class=\"_ _c1\"> </span><span class=\"lsa3\">4,0%<span class=\"_ _2ba\"> </span></span></span></span></span></span>Oneri<span class=\"_ _4\"></span> s<span class=\"_ _4\"></span>ocia<span class=\"_ _4\"></span>li<span class=\"_ _127\"> </span>128<span class=\"_ _1\"></span>.690<span class=\"_ _1cb\"></span><span class=\"lsa4\">                 <span class=\"ls0\"> <span class=\"_ _87\"> </span>124.884<span class=\"_ _1cb\"></span><span class=\"lsa4\">                 <span class=\"ls0\"> <span class=\"_ _17d\"> </span>3.8<span class=\"_ _1\"></span>06<span class=\"_ _206\"> </span>3,0%<span class=\"_ _2ba\"> </span></span></span></span></span>Tra<span class=\"_ _4\"></span>tt<span class=\"_ _4\"></span>amen<span class=\"_ _4\"></span>to<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>fi<span class=\"_ _4\"></span>ne <span class=\"_ _4\"></span>ra<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>po<span class=\"_ _4\"></span>rt<span class=\"_ _4\"></span>o<span class=\"_ _1ef\"> </span>25.7<span class=\"_ _30\"></span>75<span class=\"_ _1da\"></span><span class=\"lsa4\">                   <span class=\"ls0\"> <span class=\"_ _87\"> </span>23.988<span class=\"_ _1cb\"></span><span class=\"lsa4\">                   <span class=\"ls0\"> <span class=\"_ _207\"> </span>1.787<span class=\"_ _c1\"> </span>7,4%<span class=\"_ _2ba\"> </span></span></span></span></span>Al<span class=\"_ _4\"></span>tri<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>costi<span class=\"_ _119\"> </span>10.6<span class=\"_ _1\"></span>73<span class=\"_ _1cb\"></span><span class=\"lsa4\">                   <span class=\"_ _4\"></span><span class=\"ls0\"> <span class=\"_ _99\"> </span>7.526<span class=\"_ _1da\"></span><span class=\"lsa4\">                     <span class=\"ls0\"> <span class=\"_ _9f\"> </span>3.147<span class=\"_ _da\"> </span>41,8<span class=\"_ _1\"></span>%<span class=\"_ _2ba\"> </span></span></span></span></span>Totale <span class=\"_ _4\"></span>costo <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>person<span class=\"_ _4\"></span>ale<span class=\"_ _2e\"> </span>5<span class=\"_ _1\"></span>68.<span class=\"_ _1\"></span>286<span class=\"_ _1cb\"></span><span class=\"lsa4\">                 <span class=\"ls0\"> <span class=\"_ _81\"> </span>543.<span class=\"_ _30\"></span>979<span class=\"_ _1da\"></span><span class=\"lsa4\">                 <span class=\"ls0\"> <span class=\"_ _207\"> </span>2<span class=\"_ _1\"></span>4.3<span class=\"_ _1\"></span>07<span class=\"_ _c1\"> </span><span class=\"lsa3\">4,5%<span class=\"_ _2ba\"> </span></span></span></span></span></span>(m<span class=\"_ _30\"></span>igliai<span class=\"_ _1\"></span>a di<span class=\"_ _1\"></span> euro)<span class=\"_ _2ba\"> </span>2023<span class=\"_ _1d1\"> </span>2022<span class=\"_ _2ba\"> </span>Variazion<span class=\"_ _4\"></span>e<span class=\"_ _2ba\"> </span>Dirigent<span class=\"_ _4\"></span>i<span class=\"_ _208\"> </span><span class=\"lsa5\">52<span class=\"_ _209\"></span><span class=\"lsa6\">                           <span class=\"ls0\"> <span class=\"_ _1c4\"> </span><span class=\"lsa5\">51<span class=\"_ _209\"></span><span class=\"lsa6\">                           <span class=\"ls0\"> <span class=\"_ _20a\"> </span>1<span class=\"_ _2ba\"> </span></span></span></span></span></span></span>Q<span class=\"_ _1\"></span>u<span class=\"_ _4\"></span>ad<span class=\"_ _4\"></span>ri<span class=\"_ _20b\"> </span><span class=\"lsa5\">408<span class=\"_ _209\"></span><span class=\"lsa6\">                         <span class=\"ls0\"> <span class=\"_ _1c4\"> </span><span class=\"lsa5\">410<span class=\"_ _209\"></span><span class=\"lsa6\">                         <span class=\"ls0\"> <span class=\"_ _e8\"> </span>(2)<span class=\"_ _2ba\"> </span></span></span></span></span></span></span>Impi<span class=\"_ _4\"></span>egati<span class=\"_ _1ce\"> </span>3.794<span class=\"_ _20c\"></span><span class=\"lsa6\">                      <span class=\"ls0\"> <span class=\"_ _1c4\"> </span>3.7<span class=\"_ _1\"></span>24<span class=\"_ _20c\"></span><span class=\"lsa6\">                      <span class=\"_ _4\"></span><span class=\"ls0\"> <span class=\"_ _20d\"> </span><span class=\"lsa5\">70<span class=\"_ _2ba\"> </span></span></span></span></span></span>Con<span class=\"_ _4\"></span>sistenza <span class=\"_ _4\"></span>finale <span class=\"_ _e1\"> </span>4.254<span class=\"_ _20c\"></span><span class=\"lsa6\">                      <span class=\"ls0\"> <span class=\"_ _1c4\"> </span>4.<span class=\"_ _1\"></span>185<span class=\"_ _20c\"></span><span class=\"lsa6\">                      <span class=\"ls0\"> <span class=\"_ _20d\"> </span><span class=\"lsa5\">69<span class=\"_ _2ba\"> </span></span></span></span></span></span>Con<span class=\"_ _4\"></span>sistenza <span class=\"_ _4\"></span>media<span class=\"_ _e1\"> </span>4.<span class=\"_ _1\"></span>309<span class=\"_ _20c\"></span><span class=\"lsa6\">                      <span class=\"ls0\"> <span class=\"_ _1c4\"> </span>4.2<span class=\"_ _30\"></span>21<span class=\"_ _209\"></span><span class=\"lsa6\">                      <span class=\"ls0\"> <span class=\"_ _20d\"> </span><span class=\"lsa5\">88<span class=\"_ _2ba\"> </span></span></span></span></span></span>accoglie <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>ore <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>personale di <span class=\"_ _4\"></span>Gruppo <span class=\"_ _2d\"></span>impieg<span class=\"_ _1\"></span>ate <span class=\"_ _4\"></span>sui <span class=\"_ _4\"></span>progetti <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>investimento<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>e <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>realizzazione<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>interna <span class=\"_ _4\"></span>dei<span class=\"_ _2ba\"> </span>progetti di investi<span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>ento da parte dell<span class=\"_ _1\"></span>e controllate Tec<span class=\"_ _30\"></span>hno Sky e IDS AirNav. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-658": {
   "value": "26.<span class=\"ffb ls0\"> <span class=\"_ _30\"></span><span class=\"ff3\">Costi per beni, per servizi, godimento beni di<span class=\"_ _1\"></span> terzi ed altri costi operativi<span class=\"_ _2ba\"> </span></span></span>I <span class=\"_ _4\"></span>costi <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>beni, <span class=\"_ _4\"></span>per servizi, <span class=\"_ _4\"></span>godimento <span class=\"_ _4\"></span>beni <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>terzi ed <span class=\"_ _4\"></span>altri <span class=\"_ _4\"></span>costi <span class=\"_ _4\"></span>operativi <span class=\"_ _4\"></span>ammo<span class=\"_ _1\"></span>ntano <span class=\"_ _4\"></span>complessivament<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>a<span class=\"_ _2ba\"> </span>1<span class=\"ls17\">60</span>.610  migliaia <span class=\"_ _33\"> </span>di  euro <span class=\"_ _33\"> </span>e  registrano <span class=\"_ _33\"> </span>un  incremento  d<span class=\"_ _30\"></span>el  3,1%,  <span class=\"ff5\">rispett<span class=\"_ _1\"></span>o  all\u2019eserciz<span class=\"_ _1\"></span>io  precedente<span class=\"ff3 lse\">,  <span class=\"ls0\">come<span class=\"_ _2ba\"> </span></span></span></span>rappresentato nella<span class=\"_ _1\"></span> tabella di seguito rip<span class=\"_ _1\"></span>ortata<span class=\"ls10\">. </span>I <span class=\"_ _2d\"></span><span class=\"fc2 ls0\">Costi <span class=\"_ _2d\"></span>per <span class=\"_ _2d\"></span>acquisto <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>beni <span class=\"_ _2d\"></span><span class=\"fc0\">che <span class=\"_ _2f\"></span>accolgono <span class=\"_ _2d\"></span>sia <span class=\"_ _2d\"></span><span class=\"ff5\">i <span class=\"_ _2d\"></span>costi <span class=\"_ _2d\"></span>sostenuti <span class=\"_ _4\"></span>per <span class=\"_ _2f\"></span>l\u2019acquisto <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>parti <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>ricambio <span class=\"_ _2d\"></span>relati<span class=\"_ _1\"></span>vi <span class=\"_ _2d\"></span>ad<span class=\"_ _2ba\"> </span></span></span></span>impianti <span class=\"_ _2f\"></span>ed <span class=\"_ _34\"></span>apparati<span class=\"_ _30\"></span> <span class=\"_ _34\"></span>utilizzati <span class=\"_ _2f\"></span>per <span class=\"_ _2a\"></span>il <span class=\"_ _2a\"></span>controllo <span class=\"_ _2a\"></span>del <span class=\"_ _2f\"></span>traffico <span class=\"_ _2a\"></span>aereo <span class=\"_ _2a\"></span>e <span class=\"_ _2a\"></span>relativa <span class=\"_ _2f\"></span>variazione <span class=\"_ _2a\"></span>delle <span class=\"_ _2a\"></span>rimanenze <span class=\"_ _2a\"></span>che<span class=\"_ _2ba\"> </span>l\u2019acquisto dei <span class=\"_ _1\"></span>materiali necessari <span class=\"ff3\">per le <span class=\"_ _1\"></span>commesse di v<span class=\"_ _1\"></span>endita delle controlla<span class=\"_ _30\"></span>te<span class=\"_ _4\"></span>, reg<span class=\"_ _1\"></span>istrano un <span class=\"lsa\">in</span>cremento del<span class=\"_ _2ba\"> </span></span>4%<span class=\"ls0\">, per il magg<span class=\"_ _1\"></span>iore acquisto dei ma<span class=\"_ _30\"></span>te<span class=\"_ _4\"></span>riali impiegati ne<span class=\"_ _30\"></span>lle commesse di vendita<span class=\"lsb\">. <span class=\"ls1d\">  </span></span></span>I <span class=\"_ _3f\"> </span><span class=\"fc2 ls0\">Costi <span class=\"_ _3c\"> </span>per <span class=\"_ _29\"> </span>servizi <span class=\"_ _3f\"> </span><span class=\"fc0\">registrano <span class=\"_ _3c\"> </span>complessi<span class=\"_ _30\"></span>v<span class=\"_ _4\"></span>amente <span class=\"_ _29\"> </span>un <span class=\"_ _3f\"> </span>incremento <span class=\"_ _3f\"> </span>netto <span class=\"_ _3f\"> </span>del <span class=\"_ _3f\"> </span><span class=\"ls4\">2,</span>7<span class=\"ff5\">%, <span class=\"_ _3c\"> </span>rispett<span class=\"_ _1\"></span>o <span class=\"_ _3f\"> </span>all\u2019esercizio<span class=\"_ _2ba\"> </span></span></span></span>precedente, <span class=\"_ _4\"></span>tra <span class=\"_ _4\"></span>cui <span class=\"_ _4\"></span>si <span class=\"_ _4\"></span>ev<span class=\"_ _4\"></span>ide<span class=\"_ _1\"></span>nzia <span class=\"_ _4\"></span><span class=\"ff5\">l\u2019incremento <span class=\"_ _4\"></span>de</span>lla <span class=\"_ _4\"></span>voce <span class=\"_ _4\"></span>manutenzione <span class=\"_ _4\"></span>per <span class=\"_ _2d\"></span>nu<span class=\"_ _1\"></span>ovi <span class=\"_ _4\"></span>contratti <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>manutenzione<span class=\"_ _2ba\"> </span>immobili <span class=\"_ _2d\"></span>non <span class=\"_ _2d\"></span>presenti <span class=\"_ _2f\"></span>nell\u2019esercizi<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> <span class=\"_ _2d\"></span>a <span class=\"_ _2f\"></span>confronto, <span class=\"_ _2f\"></span><span class=\"ff3\">maggiori <span class=\"_ _2d\"></span>costi <span class=\"_ _2f\"></span>di <span class=\"_ _2d\"></span>contribuzione <span class=\"_ _2d\"></span>Eurocontrol, <span class=\"_ _2f\"></span><span class=\"ls8\">un <span class=\"_ _2f\"></span></span>aumento<span class=\"_ _2ba\"> </span></span>negli altri costi del personale riferito <span class=\"_ _4\"></span>alle trasferte del personale dipendente, anch<span class=\"_ _1\"></span>e a <span class=\"_ _4\"></span>supporto delle attivit\u00e0<span class=\"_ _2ba\"> </span>di <span class=\"_ _33\"> </span>sviluppo <span class=\"_ _33\"> </span>delle <span class=\"_ _33\"> </span>commesse <span class=\"_ _33\"> </span>estere, <span class=\"_ _33\"> </span>maggiori <span class=\"_ _33\"> </span>prestazioni <span class=\"_ _34\"> </span>professionali  ass<span class=\"_ _1\"></span>ociati <span class=\"_ _33\"> </span>all<span class=\"ff5\">\u2019i</span>ncrementata <span class=\"_ _33\"> </span>attivit\u00e0<span class=\"_ _2ba\"> </span>tecnica r<span class=\"_ _30\"></span>esa nell\u2019ambi<span class=\"_ _1\"></span>to del<span class=\"_ _30\"></span>le commesse <span class=\"_ _30\"></span>di vend<span class=\"_ _1\"></span>ita<span class=\"ff3\">. Tal<span class=\"_ _1\"></span>i incre<span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>enti s<span class=\"_ _1\"></span>ono sta<span class=\"_ _1\"></span>ti in<span class=\"_ _1\"></span> pa<span class=\"_ _1\"></span>rte c<span class=\"_ _1\"></span>ompensati <span class=\"_ _30\"></span>dai minori<span class=\"_ _2ba\"> </span></span>costi <span class=\"_ _2a\"></span>connessi <span class=\"_ _2d\"></span>alle <span class=\"_ _2a\"></span>utenze <span class=\"_ _2f\"></span><span class=\"ff5\">per <span class=\"_ _2f\"></span>la <span class=\"_ _2a\"></span>riduzione <span class=\"_ _2f\"></span>dell\u2019energia <span class=\"_ _2d\"></span>elet<span class=\"_ _4\"></span>trica <span class=\"_ _2f\"></span>che <span class=\"_ _2a\"></span>beneficia <span class=\"_ _2f\"></span>delle <span class=\"_ _2f\"></span>misure <span class=\"_ _2f\"></span>attuate <span class=\"_ _2a\"></span></span>in <span class=\"_ _2f\"></span>tale<span class=\"_ _2ba\"> </span>ambito dalle istituz<span class=\"_ _1\"></span>ioni anche sug<span class=\"_ _1\"></span>li oneri di sistema.  27.<span class=\"ffb ls0\"> <span class=\"_ _30\"></span><span class=\"ff3\">Costo del personale<span class=\"_ _2ba\"> </span></span></span>Il <span class=\"_ _1\"></span>costo d<span class=\"_ _1\"></span>el p<span class=\"_ _1\"></span>ersonale <span class=\"_ _1\"></span>ammonta <span class=\"_ _30\"></span>a 56<span class=\"_ _1\"></span>8.286 <span class=\"_ _1\"></span>migliaia <span class=\"_ _30\"></span>di euro <span class=\"_ _30\"></span>e registra <span class=\"_ _30\"></span>un incr<span class=\"_ _30\"></span>emento di <span class=\"_ _30\"></span>2<span class=\"ls4\">4.</span>307 <span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>igliaia <span class=\"_ _30\"></span>di eur<span class=\"_ _1\"></span>o<span class=\"_ _2ba\"> </span>(pari <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>+4,5<span class=\"ff5\">%), <span class=\"_ _2d\"></span>rispett<span class=\"_ _1\"></span>o <span class=\"_ _4\"></span>all\u2019esercizio <span class=\"_ _4\"></span>precedente, <span class=\"_ _4\"></span><span class=\"ff3\">dovuto <span class=\"_ _4\"></span>sia <span class=\"_ _4\"></span><span class=\"ls19\">al</span> <span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>aggior <span class=\"_ _4\"></span>traffico <span class=\"_ _4\"></span>aereo assistito <span class=\"_ _2d\"></span>che ha <span class=\"_ _2d\"></span>inciso<span class=\"_ _2ba\"> </span></span></span>sulla <span class=\"_ _3e\"></span>parte <span class=\"_ _30\"></span>variabile <span class=\"_ _3e\"></span>della <span class=\"_ _30\"></span>retribuzione <span class=\"_ _3e\"></span>che <span class=\"_ _30\"></span>al <span class=\"_ _30\"></span>rinnovo <span class=\"_ _3e\"></span>della <span class=\"_ _30\"></span>parte <span class=\"_ _3e\"></span>economica <span class=\"_ _30\"></span>del <span class=\"_ _30\"></span>Contratt<span class=\"_ _1\"></span>o <span class=\"_ _30\"></span>Collettivo <span class=\"_ _3e\"></span>Nazionale<span class=\"_ _2ba\"> </span>d<span class=\"ls2\">el</span> <span class=\"_ _2d\"></span>Lavoro <span class=\"_ _2f\"></span>del <span class=\"_ _2f\"></span>Trasporto <span class=\"_ _2d\"></span>Aereo <span class=\"_ _2d\"></span>(CCNL) <span class=\"_ _2f\"></span>per <span class=\"_ _2d\"></span>la <span class=\"_ _2f\"></span>Capogruppo <span class=\"_ _2d\"></span><span class=\"ls2\">e <span class=\"_ _2f\"></span></span>per <span class=\"_ _2f\"></span>Techno <span class=\"_ _2d\"></span>Sky <span class=\"_ _2f\"></span>che <span class=\"_ _2d\"></span>ha <span class=\"_ _2f\"></span>inciso <span class=\"_ _2f\"></span>sulla <span class=\"_ _2d\"></span>parte <span class=\"_ _2d\"></span>fissa<span class=\"_ _2ba\"> </span>della retribuzione<span class=\"ls10\">. </span> 2023<span class=\"_ _88\"> </span>2022<span class=\"_ _2\"> </span><span class=\"ls0\">Variazio<span class=\"_ _4\"></span>ni<span class=\"_ _dd\"> </span>%<span class=\"_ _2ba\"> </span></span>Co<span class=\"_ _4\"></span>sti<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>er a<span class=\"_ _4\"></span>cqu<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>sto<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>i<span class=\"_ _1fe\"> </span>8.332<span class=\"_ _147\"></span><span class=\"lsa2\">                       <span class=\"_ _4\"></span><span class=\"ls0\"> <span class=\"_ _53\"> </span>8.009<span class=\"_ _13f\"></span><span class=\"lsa2\">                       <span class=\"ls0\"> <span class=\"_ _24\"> </span><span class=\"lsa1\">323<span class=\"_ _aa\"> </span></span>4,0%<span class=\"_ _2ba\"> </span></span></span></span></span>Co<span class=\"_ _4\"></span>sti p<span class=\"_ _4\"></span>er servizi:<span class=\"_ _2ba\"> </span>Co<span class=\"_ _4\"></span>sti<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>er ma<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>ten<span class=\"_ _4\"></span>zi<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>i<span class=\"_ _120\"> </span>2<span class=\"_ _1\"></span>6.536<span class=\"_ _1ff\"></span><span class=\"lsa2\">                     <span class=\"ls0\"> <span class=\"_ _53\"> </span>22.863<span class=\"_ _1ff\"></span><span class=\"lsa2\">                     <span class=\"ls0\"> <span class=\"_ _16d\"> </span>3.673<span class=\"_ _19d\"> </span>16,1%<span class=\"_ _2ba\"> </span></span></span></span></span>Co<span class=\"_ _4\"></span>sti<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>er con<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>rib<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>zi<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>euro<span class=\"_ _4\"></span>con<span class=\"_ _4\"></span>tro<span class=\"_ _4\"></span>l<span class=\"_ _1a2\"> </span>43.21<span class=\"_ _1\"></span>7<span class=\"_ _13f\"></span><span class=\"lsa2\">                     <span class=\"ls0\"> <span class=\"_ _53\"> </span>36.471<span class=\"_ _1ff\"></span><span class=\"lsa2\">                     <span class=\"ls0\"> <span class=\"_ _16d\"> </span>6.746<span class=\"_ _19d\"> </span>18,5%<span class=\"_ _2ba\"> </span></span></span></span></span>Co<span class=\"_ _4\"></span>sti<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>er u<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>ze e <span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>elecomu<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>icazi<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>i<span class=\"_ _200\"> </span>28.61<span class=\"_ _1\"></span>6<span class=\"_ _1ff\"></span><span class=\"lsa2\">                     <span class=\"_ _4\"></span><span class=\"ls0\"> <span class=\"_ _53\"> </span>37.845<span class=\"_ _1ff\"></span><span class=\"lsa2\">                     <span class=\"ls0\"> <span class=\"_ _83\"> </span>(9<span class=\"_ _1\"></span>.229)<span class=\"_ _1ed\"> </span>-24,4%<span class=\"_ _2ba\"> </span></span></span></span></span>Co<span class=\"_ _4\"></span>sti<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>er a<span class=\"_ _4\"></span>ss<span class=\"_ _4\"></span>icura<span class=\"_ _4\"></span>zi<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>i<span class=\"_ _bd\"> </span>3.661<span class=\"_ _1ff\"></span><span class=\"lsa2\">                       <span class=\"ls0\"> <span class=\"_ _a\"> </span>3<span class=\"_ _1\"></span>.272<span class=\"_ _1ff\"></span><span class=\"lsa2\">                       <span class=\"ls0\"> <span class=\"_ _6e\"> </span><span class=\"lsa1\">389<span class=\"_ _19d\"> </span></span>11,9%<span class=\"_ _2ba\"> </span></span></span></span></span>Puli<span class=\"_ _4\"></span>zi<span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>vigil<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>nz<span class=\"_ _4\"></span>a<span class=\"_ _201\"> </span>5.154<span class=\"_ _147\"></span><span class=\"lsa2\">                       <span class=\"_ _4\"></span><span class=\"ls0\"> <span class=\"_ _53\"> </span>5.376<span class=\"_ _1ff\"></span><span class=\"lsa2\">                       <span class=\"ls0\"> <span class=\"_ _78\"> </span>(222)<span class=\"_ _96\"> </span>-4,1%<span class=\"_ _2ba\"> </span></span></span></span></span>Al<span class=\"_ _4\"></span>tri<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>costi<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>rigua<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>nt<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>l <span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>erso<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>al<span class=\"_ _4\"></span>e<span class=\"_ _169\"> </span>12.2<span class=\"_ _1\"></span>53<span class=\"_ _1ff\"></span><span class=\"lsa2\">                     <span class=\"ls0\"> <span class=\"_ _a\"> </span>11<span class=\"_ _1\"></span>.104<span class=\"_ _1ff\"></span><span class=\"lsa2\">                     <span class=\"ls0\"> <span class=\"_ _16d\"> </span>1.149<span class=\"_ _19d\"> </span>10,3%<span class=\"_ _2ba\"> </span></span></span></span></span>Prestazi<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>rofes<span class=\"_ _4\"></span>sio<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>li<span class=\"_ _202\"> </span>16.42<span class=\"_ _1\"></span>3<span class=\"_ _1ff\"></span><span class=\"lsa2\">                     <span class=\"_ _4\"></span><span class=\"ls0\"> <span class=\"_ _53\"> </span>15.067<span class=\"_ _1ff\"></span><span class=\"lsa2\">                     <span class=\"ls0\"> <span class=\"_ _16d\"> </span>1.356<span class=\"_ _175\"> </span>9,0%<span class=\"_ _2ba\"> </span></span></span></span></span>Al<span class=\"_ _4\"></span>tri<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>costi<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>ervizi<span class=\"_ _203\"> </span>10.98<span class=\"_ _1\"></span>1<span class=\"_ _1ff\"></span><span class=\"lsa2\">                     <span class=\"_ _4\"></span><span class=\"ls0\"> <span class=\"_ _53\"> </span>10.925<span class=\"_ _1ff\"></span><span class=\"lsa2\">                     <span class=\"ls0\"> <span class=\"_ _170\"> </span><span class=\"lsa1\">56<span class=\"_ _175\"> </span></span>0,5%<span class=\"_ _2ba\"> </span></span></span></span></span>Totale <span class=\"_ _4\"></span>costi <span class=\"_ _4\"></span>per servizi<span class=\"_ _131\"> </span>146.8<span class=\"_ _1\"></span>41<span class=\"_ _1ff\"></span><span class=\"lsa2\">                   <span class=\"ls0\"> <span class=\"_ _a\"> </span>14<span class=\"_ _1\"></span>2.9<span class=\"_ _1\"></span>23<span class=\"_ _1ff\"></span><span class=\"lsa2\">                   <span class=\"ls0\"> <span class=\"_ _81\"> </span>3.9<span class=\"_ _1\"></span>18<span class=\"_ _92\"> </span><span class=\"lsa1\">2,7%<span class=\"_ _2ba\"> </span></span></span></span></span></span>Co<span class=\"_ _4\"></span>sti<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>er god<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>men<span class=\"_ _4\"></span>to<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ben<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>di<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>terzi<span class=\"_ _204\"> </span>1.544<span class=\"_ _147\"></span><span class=\"lsa2\">                       <span class=\"_ _4\"></span><span class=\"ls0\"> <span class=\"_ _53\"> </span>1.641<span class=\"_ _1ff\"></span><span class=\"lsa2\">                       <span class=\"ls0\"> <span class=\"_ _7e\"> </span>(97)<span class=\"_ _96\"> </span>-5,9%<span class=\"_ _2ba\"> </span></span></span></span></span>Al<span class=\"_ _4\"></span>tri<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>costi<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>op<span class=\"_ _4\"></span>era<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>vi<span class=\"_ _205\"> </span>3.893<span class=\"_ _147\"></span><span class=\"lsa2\">                       <span class=\"_ _4\"></span><span class=\"ls0\"> <span class=\"_ _53\"> </span>3.139<span class=\"_ _1ff\"></span><span class=\"lsa2\">                       <span class=\"ls0\"> <span class=\"_ _6e\"> </span><span class=\"lsa1\">754<span class=\"_ _19d\"> </span></span>24,0%<span class=\"_ _2ba\"> </span></span></span></span></span>Totale <span class=\"_ _4\"></span>costi<span class=\"_ _55\"> </span>160.61<span class=\"_ _1\"></span>0<span class=\"_ _1ff\"></span><span class=\"lsa2\">                   <span class=\"_ _4\"></span><span class=\"ls0\"> <span class=\"_ _53\"> </span>155.7<span class=\"_ _1\"></span>12<span class=\"_ _1ff\"></span><span class=\"lsa2\">                   <span class=\"ls0\"> <span class=\"_ _81\"> </span>4.8<span class=\"_ _1\"></span>98<span class=\"_ _92\"> </span><span class=\"lsa1\">3,1%<span class=\"_ _2ba\"> </span></span></span></span></span></span>(m<span class=\"_ _30\"></span>igliai<span class=\"_ _1\"></span>a di<span class=\"_ _1\"></span> euro)<span class=\"_ _2ba\"> </span>La <span class=\"_ _4\"></span>retribuzione fissa <span class=\"_ _4\"></span>si <span class=\"_ _4\"></span>attesta <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span><span class=\"ls4\">30</span>9.120 migliaia <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>euro, <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>incremento dello <span class=\"_ _4\"></span>0,8%, <span class=\"_ _4\"></span>rispetto <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>dato emerso<span class=\"_ _2ba\"> </span>nel 2022, principal<span class=\"_ _1\"></span>mente <span class=\"ff5\">per l\u2019au<span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>ento dell\u2019organic<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> di Gruppo che<span class=\"_ _1\"></span> si attesta a +<span class=\"_ _1\"></span>88 unit\u00e0 medie<span class=\"_ _1\"></span> e +69 unit\u00e0<span class=\"_ _2ba\"> </span></span>effettive, <span class=\"_ _2f\"></span>rispetto <span class=\"_ _2a\"></span>al <span class=\"_ _2f\"></span>2022, <span class=\"_ _2a\"></span><span class=\"ff5\">chiudendo <span class=\"_ _2a\"></span>l\u2019esercizio <span class=\"_ _2f\"></span>2023 <span class=\"_ _2a\"></span>con <span class=\"_ _2a\"></span>un <span class=\"_ _2f\"></span>organico <span class=\"_ _2f\"></span>effettivo <span class=\"_ _2a\"></span>di <span class=\"_ _2a\"></span>Gruppo <span class=\"_ _2f\"></span>di <span class=\"_ _2a\"></span>4.254 <span class=\"_ _2a\"></span>unit<span class=\"_ _1\"></span>\u00e0<span class=\"_ _2ba\"> </span></span>(4.185 <span class=\"_ _4\"></span>unit\u00e0 effettive <span class=\"_ _4\"></span>di Grupp<span class=\"ls3f\">o <span class=\"_ _4\"></span></span>a <span class=\"_ _4\"></span>fine <span class=\"_ _4\"></span>2022) e <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>gli av<span class=\"_ _4\"></span>anzamenti nei <span class=\"_ _4\"></span>livelli <span class=\"_ _4\"></span>di inquadramento <span class=\"_ _4\"></span>contrattuali.<span class=\"_ _2ba\"> </span>Nella <span class=\"_ _2f\"></span>retribuzione <span class=\"_ _2a\"></span>fissa <span class=\"_ _2f\"></span>incide <span class=\"_ _2a\"></span>anche <span class=\"_ _2f\"></span><span class=\"ff5\">l\u2019incremento <span class=\"_ _2f\"></span>retributivo <span class=\"_ _2f\"></span>legato <span class=\"_ _2f\"></span>a<span class=\"_ _4\"></span></span>l <span class=\"_ _2a\"></span>rinn<span class=\"_ _1\"></span>ovo <span class=\"_ _2f\"></span>della <span class=\"_ _2a\"></span>parte <span class=\"_ _2a\"></span>econo<span class=\"_ _1\"></span>mica <span class=\"_ _2a\"></span>del<span class=\"_ _2ba\"> </span>CCNL <span class=\"_ _30\"></span>per <span class=\"_ _30\"></span>la <span class=\"_ _3e\"></span>Capogruppo <span class=\"_ _3e\"></span>e <span class=\"_ _30\"></span>Techno <span class=\"_ _30\"></span>Sky <span class=\"_ _3e\"></span>che <span class=\"_ _30\"></span>ha <span class=\"_ _30\"></span>previsto <span class=\"_ _3e\"></span>dei <span class=\"_ _30\"></span>nuovi <span class=\"_ _30\"></span>minimi <span class=\"_ _3e\"></span>contrattuali <span class=\"_ _30\"></span>a <span class=\"_ _30\"></span>decorrere <span class=\"_ _3e\"></span>dal <span class=\"_ _3e\"></span>1<span class=\"_ _4\"></span>\u00b0 <span class=\"_ _30\"></span>gennai<span class=\"_ _1\"></span>o<span class=\"_ _2ba\"> </span>2023 <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>una <span class=\"_ _2d\"></span>ri<span class=\"_ _1\"></span>valutazione <span class=\"_ _4\"></span>degli stessi <span class=\"_ _2d\"></span>del 2% <span class=\"_ _4\"></span>a <span class=\"_ _2d\"></span>decorr<span class=\"_ _1\"></span>ere <span class=\"_ _4\"></span>dal m<span class=\"_ _4\"></span>ese <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>settembre 2023<span class=\"_ _4\"></span>, <span class=\"_ _4\"></span>valori <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>confrontati<span class=\"_ _2ba\"> </span>con  l\u2019esercizi<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>  2022<span class=\"ff3\"> <span class=\"_ _33\"> </span>risultano  tendenz<span class=\"_ _1\"></span>ialmente  in<span class=\"_ _1\"></span>  linea<span class=\"ff5\">,  in <span class=\"_ _33\"> </span>quanto  l\u2019</span>esercizi<span class=\"_ _30\"></span>o  precedente <span class=\"_ _33\"> </span>comprendeva<span class=\"_ _2ba\"> </span></span>l\u2019incremento stipendial<span class=\"_ _1\"></span>e legato al p<span class=\"_ _1\"></span>eriodo di <span class=\"ff6\">vacatio <span class=\"ff3\">contrattual<span class=\"_ _30\"></span>e (anni 2019 <span class=\"ff5\">\u2013</span> 2022). </span></span>La <span class=\"_ _2f\"></span>retribuzione <span class=\"_ _2f\"></span>variabile <span class=\"_ _2f\"></span>registra <span class=\"_ _2f\"></span>un <span class=\"_ _2a\"></span><span class=\"lsa\">in</span>cre<span class=\"_ _1\"></span>mento <span class=\"_ _2f\"></span>d<span class=\"ls15\">i <span class=\"_ _2a\"></span></span>13.1<span class=\"ls17\">39</span> <span class=\"_ _2a\"></span>migliaia <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>euro <span class=\"_ _2a\"></span>prin<span class=\"_ _1\"></span>cipalmente <span class=\"_ _2f\"></span>attribuibile <span class=\"_ _2f\"></span>alla<span class=\"_ _2ba\"> </span>ripresa <span class=\"_ _2a\"></span>delle <span class=\"_ _34\"></span>attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _34\"></span>nel <span class=\"_ _2a\"></span>settore <span class=\"_ _2a\"></span>del <span class=\"_ _34\"></span>trasp<span class=\"_ _1\"></span>orto <span class=\"_ _2a\"></span>aereo, <span class=\"_ _34\"> </span>che <span class=\"_ _34\"></span>si <span class=\"_ _2a\"></span>riflette <span class=\"_ _2a\"></span>in <span class=\"_ _34\"></span>un <span class=\"_ _2a\"></span>maggiore <span class=\"_ _2a\"></span>straordinario <span class=\"_ _34\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _34\"></span>linea<span class=\"_ _2ba\"> </span>operativa <span class=\"_ _37\"> </span>del <span class=\"_ _29\"> </span>personale  CTA <span class=\"_ _29\"> </span>(Controllore <span class=\"_ _37\"> </span>del <span class=\"_ _29\"> </span>Traffico <span class=\"_ _37\"> </span>Aereo), <span class=\"_ _29\"> </span><span class=\"ff5\">nell\u2019</span>incre<span class=\"_ _1\"></span>mento <span class=\"_ _29\"> </span>nel <span class=\"_ _37\"> </span>premio <span class=\"_ _37\"> </span>di <span class=\"_ _29\"> </span>risultat<span class=\"_ _1\"></span>o<span class=\"_ _2ba\"> </span>determinato <span class=\"_ _34\"> </span>sulla <span class=\"_ _33\"> </span>base <span class=\"_ _34\"> </span>delle <span class=\"_ _33\"> </span>unit\u00e0 <span class=\"_ _34\"> </span>di <span class=\"_ _33\"> </span>servizio <span class=\"_ _34\"> </span>gestite, <span class=\"_ _33\"> </span>nel <span class=\"_ _33\"> </span>ricon<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>scimento <span class=\"_ _34\"> </span>di <span class=\"_ _33\"> </span>un <span class=\"_ _33\"> </span>imp<span class=\"_ _1\"></span>orto <span class=\"_ _33\"> </span><span class=\"ff6\">una <span class=\"_ _33\"> </span>tantum<span class=\"_ _1\"></span><span class=\"ff3\"> <span class=\"_ _33\"> </span>in<span class=\"_ _2ba\"> </span></span></span>conformit\u00e0 al <span class=\"_ _4\"></span>verbale di <span class=\"_ _4\"></span>accordo <span class=\"_ _4\"></span>con <span class=\"_ _4\"></span>le Organizzazioni Sindacali del <span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>ese <span class=\"_ _4\"></span>di maggio 2<span class=\"_ _4\"></span>023 <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>ha <span class=\"_ _4\"></span>introdotto<span class=\"_ _2ba\"> </span>un <span class=\"_ _2d\"></span>regime <span class=\"_ _2d\"></span>di <span class=\"_ _4\"></span>flessibilit\u00e0 <span class=\"_ _2d\"></span>orari<span class=\"_ _1\"></span>a <span class=\"_ _2d\"></span>valevole <span class=\"_ _2d\"></span>per <span class=\"_ _4\"></span>il <span class=\"_ _2d\"></span>2023 <span class=\"_ _2d\"></span>solo <span class=\"_ _2d\"></span>per <span class=\"_ _2d\"></span>il <span class=\"_ _2d\"></span>periodo <span class=\"_ _4\"></span>estivo, <span class=\"_ _2d\"></span>un <span class=\"_ _4\"></span>incremento <span class=\"_ _2d\"></span>delle <span class=\"_ _2d\"></span>trasferte<span class=\"_ _2ba\"> </span>anche di tipo addestra<span class=\"_ _1\"></span>tivo. Gli <span class=\"_ _30\"></span>altri <span class=\"_ _3e\"></span>costi <span class=\"_ _30\"></span>del <span class=\"_ _3e\"></span>personale <span class=\"_ _30\"></span>si <span class=\"_ _3e\"></span>incrementano <span class=\"_ _30\"></span>di <span class=\"_ _3e\"></span>3.147 <span class=\"_ _30\"></span><span class=\"ff5\">migliaia <span class=\"_ _3e\"></span>di <span class=\"_ _30\"></span>euro, <span class=\"_ _30\"></span>rispetto <span class=\"_ _3e\"></span>all\u2019esercizio <span class=\"_ _3e\"></span>2022, <span class=\"_ _30\"></span>per <span class=\"_ _30\"></span>l\u2019incentivo<span class=\"_ _2ba\"> </span></span>all\u2019esodo riconosciuto <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>personale in <span class=\"_ _4\"></span>uscita <span class=\"_ _4\"></span>nel co<span class=\"_ _4\"></span>rso dell\u2019esercizio<span class=\"ff3\"> <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>ha <span class=\"_ _4\"></span>interessato un <span class=\"_ _4\"></span>numero uguale <span class=\"_ _4\"></span>di<span class=\"_ _2ba\"> </span></span>personale <span class=\"_ _2d\"></span>ma <span class=\"_ _2d\"></span>con <span class=\"_ _2d\"></span>profili <span class=\"_ _2d\"></span>retributivi <span class=\"_ _4\"></span>maggiori <span class=\"_ _2f\"></span>e <span class=\"_ _2d\"></span>per <span class=\"_ _2d\"></span><span class=\"ff5\">l\u2019aumento <span class=\"_ _2d\"></span>dell\u2019assicurazion<span class=\"_ _30\"></span>e <span class=\"_ _2d\"></span>sanitaria <span class=\"_ _2f\"></span><span class=\"ff3\">del <span class=\"_ _2d\"></span>personale <span class=\"_ _2d\"></span>del<span class=\"_ _2ba\"> </span></span></span>Gruppo il cui costo rifl<span class=\"_ _30\"></span>et<span class=\"_ _4\"></span>te le attuali <span class=\"_ _1\"></span>condizioni di m<span class=\"_ _1\"></span>ercato<span class=\"ls10\">. </span>Nella <span class=\"_ _1\"></span>tabella <span class=\"_ _30\"></span>seguente vien<span class=\"_ _30\"></span>e riportato <span class=\"_ _30\"></span>l\u2019organico <span class=\"_ _1\"></span>aziendale <span class=\"_ _30\"></span>del Gruppo<span class=\"_ _1\"></span> suddivis<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> <span class=\"_ _1\"></span>per cat<span class=\"_ _30\"></span>ego<span class=\"_ _4\"></span>ria <span class=\"_ _1\"></span>professional<span class=\"_ _1\"></span>e:<span class=\"_ _2ba\"> </span>2023<span class=\"_ _1ee\"> </span>2022<span class=\"_ _c4\"> </span><span class=\"ls0\">Variazi<span class=\"_ _4\"></span>oni<span class=\"_ _135\"> </span>%<span class=\"_ _2ba\"> </span></span>Sala<span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>e s<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>end<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>, <span class=\"_ _4\"></span>di<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>cui:<span class=\"_ _2ba\"> </span>retri<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>uzi<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>e fi<span class=\"_ _4\"></span>ssa<span class=\"_ _120\"> </span>309<span class=\"_ _1\"></span>.120<span class=\"_ _1cb\"></span><span class=\"lsa4\">                 <span class=\"ls0\"> <span class=\"_ _87\"> </span>306.692<span class=\"_ _1cb\"></span><span class=\"lsa4\">                 <span class=\"ls0\"> <span class=\"_ _17d\"> </span>2.4<span class=\"_ _1\"></span>28<span class=\"_ _c1\"> </span>0,8%<span class=\"_ _2ba\"> </span></span></span></span></span>retri<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>uzi<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>e va<span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>ab<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>le<span class=\"_ _cb\"> </span>94.028<span class=\"_ _1cb\"></span><span class=\"lsa4\">                   <span class=\"ls0\"> <span class=\"_ _87\"> </span>80.889<span class=\"_ _1cb\"></span><span class=\"lsa4\">                   <span class=\"ls0\"> <span class=\"_ _1a\"> </span>13.139<span class=\"_ _da\"> </span>16<span class=\"_ _1\"></span>,2%<span class=\"_ _2ba\"> </span></span></span></span></span>Totale <span class=\"_ _4\"></span>salari <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>stipend<span class=\"_ _4\"></span>i<span class=\"_ _27\"> </span>403<span class=\"_ _1\"></span>.14<span class=\"_ _1\"></span>8<span class=\"_ _1bd\"></span><span class=\"lsa4\">                 <span class=\"_ _4\"></span><span class=\"ls0\"> <span class=\"_ _1be\"> </span>387.5<span class=\"_ _1\"></span>81<span class=\"_ _1bd\"></span><span class=\"lsa4\">                 <span class=\"ls0\"> <span class=\"_ _15\"> </span>15.56<span class=\"_ _1\"></span>7<span class=\"_ _c1\"> </span><span class=\"lsa3\">4,0%<span class=\"_ _2ba\"> </span></span></span></span></span></span>Oneri<span class=\"_ _4\"></span> s<span class=\"_ _4\"></span>ocia<span class=\"_ _4\"></span>li<span class=\"_ _127\"> </span>128<span class=\"_ _1\"></span>.690<span class=\"_ _1cb\"></span><span class=\"lsa4\">                 <span class=\"ls0\"> <span class=\"_ _87\"> </span>124.884<span class=\"_ _1cb\"></span><span class=\"lsa4\">                 <span class=\"ls0\"> <span class=\"_ _17d\"> </span>3.8<span class=\"_ _1\"></span>06<span class=\"_ _206\"> </span>3,0%<span class=\"_ _2ba\"> </span></span></span></span></span>Tra<span class=\"_ _4\"></span>tt<span class=\"_ _4\"></span>amen<span class=\"_ _4\"></span>to<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>fi<span class=\"_ _4\"></span>ne <span class=\"_ _4\"></span>ra<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>po<span class=\"_ _4\"></span>rt<span class=\"_ _4\"></span>o<span class=\"_ _1ef\"> </span>25.7<span class=\"_ _30\"></span>75<span class=\"_ _1da\"></span><span class=\"lsa4\">                   <span class=\"ls0\"> <span class=\"_ _87\"> </span>23.988<span class=\"_ _1cb\"></span><span class=\"lsa4\">                   <span class=\"ls0\"> <span class=\"_ _207\"> </span>1.787<span class=\"_ _c1\"> </span>7,4%<span class=\"_ _2ba\"> </span></span></span></span></span>Al<span class=\"_ _4\"></span>tri<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>costi<span class=\"_ _119\"> </span>10.6<span class=\"_ _1\"></span>73<span class=\"_ _1cb\"></span><span class=\"lsa4\">                   <span class=\"_ _4\"></span><span class=\"ls0\"> <span class=\"_ _99\"> </span>7.526<span class=\"_ _1da\"></span><span class=\"lsa4\">                     <span class=\"ls0\"> <span class=\"_ _9f\"> </span>3.147<span class=\"_ _da\"> </span>41,8<span class=\"_ _1\"></span>%<span class=\"_ _2ba\"> </span></span></span></span></span>Totale <span class=\"_ _4\"></span>costo <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>person<span class=\"_ _4\"></span>ale<span class=\"_ _2e\"> </span>5<span class=\"_ _1\"></span>68.<span class=\"_ _1\"></span>286<span class=\"_ _1cb\"></span><span class=\"lsa4\">                 <span class=\"ls0\"> <span class=\"_ _81\"> </span>543.<span class=\"_ _30\"></span>979<span class=\"_ _1da\"></span><span class=\"lsa4\">                 <span class=\"ls0\"> <span class=\"_ _207\"> </span>2<span class=\"_ _1\"></span>4.3<span class=\"_ _1\"></span>07<span class=\"_ _c1\"> </span><span class=\"lsa3\">4,5%<span class=\"_ _2ba\"> </span></span></span></span></span></span>(m<span class=\"_ _30\"></span>igliai<span class=\"_ _1\"></span>a di<span class=\"_ _1\"></span> euro)<span class=\"_ _2ba\"> </span>2023<span class=\"_ _1d1\"> </span>2022<span class=\"_ _2ba\"> </span>Variazion<span class=\"_ _4\"></span>e<span class=\"_ _2ba\"> </span>Dirigent<span class=\"_ _4\"></span>i<span class=\"_ _208\"> </span><span class=\"lsa5\">52<span class=\"_ _209\"></span><span class=\"lsa6\">                           <span class=\"ls0\"> <span class=\"_ _1c4\"> </span><span class=\"lsa5\">51<span class=\"_ _209\"></span><span class=\"lsa6\">                           <span class=\"ls0\"> <span class=\"_ _20a\"> </span>1<span class=\"_ _2ba\"> </span></span></span></span></span></span></span>Q<span class=\"_ _1\"></span>u<span class=\"_ _4\"></span>ad<span class=\"_ _4\"></span>ri<span class=\"_ _20b\"> </span><span class=\"lsa5\">408<span class=\"_ _209\"></span><span class=\"lsa6\">                         <span class=\"ls0\"> <span class=\"_ _1c4\"> </span><span class=\"lsa5\">410<span class=\"_ _209\"></span><span class=\"lsa6\">                         <span class=\"ls0\"> <span class=\"_ _e8\"> </span>(2)<span class=\"_ _2ba\"> </span></span></span></span></span></span></span>Impi<span class=\"_ _4\"></span>egati<span class=\"_ _1ce\"> </span>3.794<span class=\"_ _20c\"></span><span class=\"lsa6\">                      <span class=\"ls0\"> <span class=\"_ _1c4\"> </span>3.7<span class=\"_ _1\"></span>24<span class=\"_ _20c\"></span><span class=\"lsa6\">                      <span class=\"_ _4\"></span><span class=\"ls0\"> <span class=\"_ _20d\"> </span><span class=\"lsa5\">70<span class=\"_ _2ba\"> </span></span></span></span></span></span>Con<span class=\"_ _4\"></span>sistenza <span class=\"_ _4\"></span>finale <span class=\"_ _e1\"> </span>4.254<span class=\"_ _20c\"></span><span class=\"lsa6\">                      <span class=\"ls0\"> <span class=\"_ _1c4\"> </span>4.<span class=\"_ _1\"></span>185<span class=\"_ _20c\"></span><span class=\"lsa6\">                      <span class=\"ls0\"> <span class=\"_ _20d\"> </span><span class=\"lsa5\">69<span class=\"_ _2ba\"> </span></span></span></span></span></span>Con<span class=\"_ _4\"></span>sistenza <span class=\"_ _4\"></span>media<span class=\"_ _e1\"> </span>4.<span class=\"_ _1\"></span>309<span class=\"_ _20c\"></span><span class=\"lsa6\">                      <span class=\"ls0\"> <span class=\"_ _1c4\"> </span>4.2<span class=\"_ _30\"></span>21<span class=\"_ _209\"></span><span class=\"lsa6\">                      <span class=\"ls0\"> <span class=\"_ _20d\"> </span><span class=\"lsa5\">88<span class=\"_ _2ba\"> </span></span></span></span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-643": {
   "value": "26.<span class=\"ffb ls0\"> <span class=\"_ _30\"></span><span class=\"ff3\">Costi per beni, per servizi, godimento beni di<span class=\"_ _1\"></span> terzi ed altri costi operativi<span class=\"_ _2ba\"> </span></span></span>I <span class=\"_ _4\"></span>costi <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>beni, <span class=\"_ _4\"></span>per servizi, <span class=\"_ _4\"></span>godimento <span class=\"_ _4\"></span>beni <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>terzi ed <span class=\"_ _4\"></span>altri <span class=\"_ _4\"></span>costi <span class=\"_ _4\"></span>operativi <span class=\"_ _4\"></span>ammo<span class=\"_ _1\"></span>ntano <span class=\"_ _4\"></span>complessivament<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>a<span class=\"_ _2ba\"> </span>1<span class=\"ls17\">60</span>.610  migliaia <span class=\"_ _33\"> </span>di  euro <span class=\"_ _33\"> </span>e  registrano <span class=\"_ _33\"> </span>un  incremento  d<span class=\"_ _30\"></span>el  3,1%,  <span class=\"ff5\">rispett<span class=\"_ _1\"></span>o  all\u2019eserciz<span class=\"_ _1\"></span>io  precedente<span class=\"ff3 lse\">,  <span class=\"ls0\">come<span class=\"_ _2ba\"> </span></span></span></span>rappresentato nella<span class=\"_ _1\"></span> tabella di seguito rip<span class=\"_ _1\"></span>ortata<span class=\"ls10\">. </span><div class=\"c w8 h0 gs4d\"><div class=\"t m0 x14 h8 y94e ff3 fs4 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h8 y94f ff3 fs4 fc0 sc0 ls10 ws0\">I <span class=\"_ _2d\"></span><span class=\"fc2 ls0\">Costi <span class=\"_ _2d\"></span>per <span class=\"_ _2d\"></span>acquisto <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>beni <span class=\"_ _2d\"></span><span class=\"fc0\">che <span class=\"_ _2f\"></span>accolgono <span class=\"_ _2d\"></span>sia <span class=\"_ _2d\"></span><span class=\"ff5\">i <span class=\"_ _2d\"></span>costi <span class=\"_ _2d\"></span>sostenuti <span class=\"_ _4\"></span>per <span class=\"_ _2f\"></span>l\u2019acquisto <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>parti <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>ricambio <span class=\"_ _2d\"></span>relati<span class=\"_ _1\"></span>vi <span class=\"_ _2d\"></span>ad<span class=\"_ _2ba\"> </span></span></span></span><span class=\"fc2 ls0\"><span class=\"fc0\"><span class=\"ff5\"> </span></span></span></div><div class=\"t m0 x1 h8 y950 ff3 fs4 fc0 sc0 ls0 ws0\">impianti <span class=\"_ _2f\"></span>ed <span class=\"_ _34\"></span>apparati<span class=\"_ _30\"></span> <span class=\"_ _34\"></span>utilizzati <span class=\"_ _2f\"></span>per <span class=\"_ _2a\"></span>il <span class=\"_ _2a\"></span>controllo <span class=\"_ _2a\"></span>del <span class=\"_ _2f\"></span>traffico <span class=\"_ _2a\"></span>aereo <span class=\"_ _2a\"></span>e <span class=\"_ _2a\"></span>relativa <span class=\"_ _2f\"></span>variazione <span class=\"_ _2a\"></span>delle <span class=\"_ _2a\"></span>rimanenze <span class=\"_ _2a\"></span>che<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y951 ff5 fs4 fc0 sc0 ls0 ws0\">l\u2019acquisto dei <span class=\"_ _1\"></span>materiali necessari <span class=\"ff3\">per le <span class=\"_ _1\"></span>commesse di v<span class=\"_ _1\"></span>endita delle controlla<span class=\"_ _30\"></span>te<span class=\"_ _4\"></span>, reg<span class=\"_ _1\"></span>istrano un <span class=\"lsa\">in</span>cremento del<span class=\"_ _2ba\"> </span></span><span class=\"ff3\"> </span></div><div class=\"t m0 x1 h8 y172 ff3 fs4 fc0 sc0 ls4 ws0\">4%<span class=\"ls0\">, per il magg<span class=\"_ _1\"></span>iore acquisto dei ma<span class=\"_ _30\"></span>te<span class=\"_ _4\"></span>riali impiegati ne<span class=\"_ _30\"></span>lle commesse di vendita<span class=\"lsb\">. <span class=\"ls1d\">  </span></span></span><span class=\"ls0\"> </span></div><div class=\"t m0 x1 h8 y952 ff3 fs4 fc0 sc0 ls10 ws0\">I <span class=\"_ _3f\"> </span><span class=\"fc2 ls0\">Costi <span class=\"_ _3c\"> </span>per <span class=\"_ _29\"> </span>servizi <span class=\"_ _3f\"> </span><span class=\"fc0\">registrano <span class=\"_ _3c\"> </span>complessi<span class=\"_ _30\"></span>v<span class=\"_ _4\"></span>amente <span class=\"_ _29\"> </span>un <span class=\"_ _3f\"> </span>incremento <span class=\"_ _3f\"> </span>netto <span class=\"_ _3f\"> </span>del <span class=\"_ _3f\"> </span><span class=\"ls4\">2,</span>7<span class=\"ff5\">%, <span class=\"_ _3c\"> </span>rispett<span class=\"_ _1\"></span>o <span class=\"_ _3f\"> </span>all\u2019esercizio<span class=\"_ _2ba\"> </span></span></span></span><span class=\"fc2 ls0\"><span class=\"fc0\"><span class=\"ff5\"> </span></span></span></div><div class=\"t m0 x1 h8 y953 ff3 fs4 fc0 sc0 ls0 ws0\">precedente, <span class=\"_ _4\"></span>tra <span class=\"_ _4\"></span>cui <span class=\"_ _4\"></span>si <span class=\"_ _4\"></span>ev<span class=\"_ _4\"></span>ide<span class=\"_ _1\"></span>nzia <span class=\"_ _4\"></span><span class=\"ff5\">l\u2019incremento <span class=\"_ _4\"></span>de</span>lla <span class=\"_ _4\"></span>voce <span class=\"_ _4\"></span>manutenzione <span class=\"_ _4\"></span>per <span class=\"_ _2d\"></span>nu<span class=\"_ _1\"></span>ovi <span class=\"_ _4\"></span>contratti <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>manutenzione<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y954 ff5 fs4 fc0 sc0 ls0 ws0\">immobili <span class=\"_ _2d\"></span>non <span class=\"_ _2d\"></span>presenti <span class=\"_ _2f\"></span>nell\u2019esercizi<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> <span class=\"_ _2d\"></span>a <span class=\"_ _2f\"></span>confronto, <span class=\"_ _2f\"></span><span class=\"ff3\">maggiori <span class=\"_ _2d\"></span>costi <span class=\"_ _2f\"></span>di <span class=\"_ _2d\"></span>contribuzione <span class=\"_ _2d\"></span>Eurocontrol, <span class=\"_ _2f\"></span><span class=\"ls8\">un <span class=\"_ _2f\"></span></span>aumento<span class=\"_ _2ba\"> </span></span><span class=\"ff3\"><span class=\"_ _1\"></span> </span></div><div class=\"t m0 x1 h8 y955 ff3 fs4 fc0 sc0 ls0 ws0\">negli altri costi del personale riferito <span class=\"_ _4\"></span>alle trasferte del personale dipendente, anch<span class=\"_ _1\"></span>e a <span class=\"_ _4\"></span>supporto delle attivit\u00e0<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y956 ff3 fs4 fc0 sc0 ls0 ws0\">di <span class=\"_ _33\"> </span>sviluppo <span class=\"_ _33\"> </span>delle <span class=\"_ _33\"> </span>commesse <span class=\"_ _33\"> </span>estere, <span class=\"_ _33\"> </span>maggiori <span class=\"_ _33\"> </span>prestazioni <span class=\"_ _34\"> </span>professionali  ass<span class=\"_ _1\"></span>ociati <span class=\"_ _33\"> </span>all<span class=\"ff5\">\u2019i</span>ncrementata <span class=\"_ _33\"> </span>attivit\u00e0<span class=\"_ _2ba\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m0 x1 h8 y3e ff5 fs4 fc0 sc0 ls0 ws0\">tecnica r<span class=\"_ _30\"></span>esa nell\u2019ambi<span class=\"_ _1\"></span>to del<span class=\"_ _30\"></span>le commesse <span class=\"_ _30\"></span>di vend<span class=\"_ _1\"></span>ita<span class=\"ff3\">. Tal<span class=\"_ _1\"></span>i incre<span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>enti s<span class=\"_ _1\"></span>ono sta<span class=\"_ _1\"></span>ti in<span class=\"_ _1\"></span> pa<span class=\"_ _1\"></span>rte c<span class=\"_ _1\"></span>ompensati <span class=\"_ _30\"></span>dai minori<span class=\"_ _2ba\"> </span></span><span class=\"ff3\"><span class=\"_ _1\"></span> </span></div><div class=\"t m0 x1 h8 y957 ff3 fs4 fc0 sc0 ls0 ws0\">costi <span class=\"_ _2a\"></span>connessi <span class=\"_ _2d\"></span>alle <span class=\"_ _2a\"></span>utenze <span class=\"_ _2f\"></span><span class=\"ff5\">per <span class=\"_ _2f\"></span>la <span class=\"_ _2a\"></span>riduzione <span class=\"_ _2f\"></span>dell\u2019energia <span class=\"_ _2d\"></span>elet<span class=\"_ _4\"></span>trica <span class=\"_ _2f\"></span>che <span class=\"_ _2a\"></span>beneficia <span class=\"_ _2f\"></span>delle <span class=\"_ _2f\"></span>misure <span class=\"_ _2f\"></span>attuate <span class=\"_ _2a\"></span></span>in <span class=\"_ _2f\"></span>tale<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y958 ff3 fs4 fc0 sc0 ls0 ws0\">ambito dalle istituz<span class=\"_ _1\"></span>ioni anche sug<span class=\"_ _1\"></span>li oneri di sistema.   </div><div class=\"t m0 x1 h8 y959 ff3 fs4 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h69 y95a ff3 fs8 fc2 sc0 ls73 ws0\">27.<span class=\"ffb ls0\"> <span class=\"_ _30\"></span><span class=\"ff3\">Costo del personale<span class=\"_ _2ba\"> </span></span></span><span class=\"ffb ls0\"><span class=\"ff3\"> </span></span></div><div class=\"t m0 x1 h8 y95b ff3 fs4 fc0 sc0 ls0 ws0\">Il <span class=\"_ _1\"></span>costo d<span class=\"_ _1\"></span>el p<span class=\"_ _1\"></span>ersonale <span class=\"_ _1\"></span>ammonta <span class=\"_ _30\"></span>a 56<span class=\"_ _1\"></span>8.286 <span class=\"_ _1\"></span>migliaia <span class=\"_ _30\"></span>di euro <span class=\"_ _30\"></span>e registra <span class=\"_ _30\"></span>un incr<span class=\"_ _30\"></span>emento di <span class=\"_ _30\"></span>2<span class=\"ls4\">4.</span>307 <span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>igliaia <span class=\"_ _30\"></span>di eur<span class=\"_ _1\"></span>o<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y344 ff3 fs4 fc0 sc0 ls0 ws0\">(pari <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>+4,5<span class=\"ff5\">%), <span class=\"_ _2d\"></span>rispett<span class=\"_ _1\"></span>o <span class=\"_ _4\"></span>all\u2019esercizio <span class=\"_ _4\"></span>precedente, <span class=\"_ _4\"></span><span class=\"ff3\">dovuto <span class=\"_ _4\"></span>sia <span class=\"_ _4\"></span><span class=\"ls19\">al</span> <span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>aggior <span class=\"_ _4\"></span>traffico <span class=\"_ _4\"></span>aereo assistito <span class=\"_ _2d\"></span>che ha <span class=\"_ _2d\"></span>inciso<span class=\"_ _2ba\"> </span></span></span><span class=\"ff5\"><span class=\"ff3\"> </span></span></div><div class=\"t m0 x1 h8 y95c ff3 fs4 fc0 sc0 ls0 ws0\">sulla <span class=\"_ _3e\"></span>parte <span class=\"_ _30\"></span>variabile <span class=\"_ _3e\"></span>della <span class=\"_ _30\"></span>retribuzione <span class=\"_ _3e\"></span>che <span class=\"_ _30\"></span>al <span class=\"_ _30\"></span>rinnovo <span class=\"_ _3e\"></span>della <span class=\"_ _30\"></span>parte <span class=\"_ _3e\"></span>economica <span class=\"_ _30\"></span>del <span class=\"_ _30\"></span>Contratt<span class=\"_ _1\"></span>o <span class=\"_ _30\"></span>Collettivo <span class=\"_ _3e\"></span>Nazionale<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y95d ff3 fs4 fc0 sc0 ls0 ws0\">d<span class=\"ls2\">el</span> <span class=\"_ _2d\"></span>Lavoro <span class=\"_ _2f\"></span>del <span class=\"_ _2f\"></span>Trasporto <span class=\"_ _2d\"></span>Aereo <span class=\"_ _2d\"></span>(CCNL) <span class=\"_ _2f\"></span>per <span class=\"_ _2d\"></span>la <span class=\"_ _2f\"></span>Capogruppo <span class=\"_ _2d\"></span><span class=\"ls2\">e <span class=\"_ _2f\"></span></span>per <span class=\"_ _2f\"></span>Techno <span class=\"_ _2d\"></span>Sky <span class=\"_ _2f\"></span>che <span class=\"_ _2d\"></span>ha <span class=\"_ _2f\"></span>inciso <span class=\"_ _2f\"></span>sulla <span class=\"_ _2d\"></span>parte <span class=\"_ _2d\"></span>fissa<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y95e ff3 fs4 fc0 sc0 ls0 ws0\">della retribuzione<span class=\"ls10\">. </span> <span class=\"_ _1\"></span> </div><div class=\"t m0 x1 h8 y95f ff3 fs4 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c wad h1ab gs4e\"><div class=\"t m3d x27 h1ac y961 ff4 fs7a fc0 sc0 lsa1 ws0\">2023<span class=\"_ _88\"> </span>2022<span class=\"_ _2\"> </span><span class=\"ls0\">Variazio<span class=\"_ _4\"></span>ni<span class=\"_ _dd\"> </span>%<span class=\"_ _2ba\"> </span></span></div></div><div class=\"c wad h1ad gs4f\"><div class=\"t m3d x15 h1ae y963 ff3 fs7a fc0 sc0 ls0 ws0\">Co<span class=\"_ _4\"></span>sti<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>er a<span class=\"_ _4\"></span>cqu<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>sto<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>i<span class=\"_ _1fe\"> </span>8.332<span class=\"_ _147\"></span><span class=\"lsa2\">                       <span class=\"_ _4\"></span><span class=\"ls0\"> <span class=\"_ _53\"> </span>8.009<span class=\"_ _13f\"></span><span class=\"lsa2\">                       <span class=\"ls0\"> <span class=\"_ _24\"> </span><span class=\"lsa1\">323<span class=\"_ _aa\"> </span></span>4,0%<span class=\"_ _2ba\"> </span></span></span></span></span></div><div class=\"t m3d x15 h1ac y964 ff4 fs7a fc0 sc0 ls0 ws0\">Co<span class=\"_ _4\"></span>sti p<span class=\"_ _4\"></span>er servizi:<span class=\"_ _2ba\"> </span></div><div class=\"t m3d x15 h1ae y965 ff3 fs7a fc0 sc0 ls0 ws0\">Co<span class=\"_ _4\"></span>sti<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>er ma<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>ten<span class=\"_ _4\"></span>zi<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>i<span class=\"_ _120\"> </span>2<span class=\"_ _1\"></span>6.536<span class=\"_ _1ff\"></span><span class=\"lsa2\">                     <span class=\"ls0\"> <span class=\"_ _53\"> </span>22.863<span class=\"_ _1ff\"></span><span class=\"lsa2\">                     <span class=\"ls0\"> <span class=\"_ _16d\"> </span>3.673<span class=\"_ _19d\"> </span>16,1%<span class=\"_ _2ba\"> </span></span></span></span></span></div><div class=\"t m3d x15 h1ae y966 ff3 fs7a fc0 sc0 ls0 ws0\">Co<span class=\"_ _4\"></span>sti<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>er con<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>rib<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>zi<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>euro<span class=\"_ _4\"></span>con<span class=\"_ _4\"></span>tro<span class=\"_ _4\"></span>l<span class=\"_ _1a2\"> </span>43.21<span class=\"_ _1\"></span>7<span class=\"_ _13f\"></span><span class=\"lsa2\">                     <span class=\"ls0\"> <span class=\"_ _53\"> </span>36.471<span class=\"_ _1ff\"></span><span class=\"lsa2\">                     <span class=\"ls0\"> <span class=\"_ _16d\"> </span>6.746<span class=\"_ _19d\"> </span>18,5%<span class=\"_ _2ba\"> </span></span></span></span></span></div><div class=\"t m3d x15 h1ae y967 ff3 fs7a fc0 sc0 ls0 ws0\">Co<span class=\"_ _4\"></span>sti<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>er u<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>ze e <span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>elecomu<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>icazi<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>i<span class=\"_ _200\"> </span>28.61<span class=\"_ _1\"></span>6<span class=\"_ _1ff\"></span><span class=\"lsa2\">                     <span class=\"_ _4\"></span><span class=\"ls0\"> <span class=\"_ _53\"> </span>37.845<span class=\"_ _1ff\"></span><span class=\"lsa2\">                     <span class=\"ls0\"> <span class=\"_ _83\"> </span>(9<span class=\"_ _1\"></span>.229)<span class=\"_ _1ed\"> </span>-24,4%<span class=\"_ _2ba\"> </span></span></span></span></span></div><div class=\"t m3d x15 h1ae y968 ff3 fs7a fc0 sc0 ls0 ws0\">Co<span class=\"_ _4\"></span>sti<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>er a<span class=\"_ _4\"></span>ss<span class=\"_ _4\"></span>icura<span class=\"_ _4\"></span>zi<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>i<span class=\"_ _bd\"> </span>3.661<span class=\"_ _1ff\"></span><span class=\"lsa2\">                       <span class=\"ls0\"> <span class=\"_ _a\"> </span>3<span class=\"_ _1\"></span>.272<span class=\"_ _1ff\"></span><span class=\"lsa2\">                       <span class=\"ls0\"> <span class=\"_ _6e\"> </span><span class=\"lsa1\">389<span class=\"_ _19d\"> </span></span>11,9%<span class=\"_ _2ba\"> </span></span></span></span></span></div><div class=\"t m3d x15 h1ae y969 ff3 fs7a fc0 sc0 ls0 ws0\">Puli<span class=\"_ _4\"></span>zi<span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>vigil<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>nz<span class=\"_ _4\"></span>a<span class=\"_ _201\"> </span>5.154<span class=\"_ _147\"></span><span class=\"lsa2\">                       <span class=\"_ _4\"></span><span class=\"ls0\"> <span class=\"_ _53\"> </span>5.376<span class=\"_ _1ff\"></span><span class=\"lsa2\">                       <span class=\"ls0\"> <span class=\"_ _78\"> </span>(222)<span class=\"_ _96\"> </span>-4,1%<span class=\"_ _2ba\"> </span></span></span></span></span></div><div class=\"t m3d x15 h1ae y96a ff3 fs7a fc0 sc0 ls0 ws0\">Al<span class=\"_ _4\"></span>tri<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>costi<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>rigua<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>nt<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>l <span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>erso<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>al<span class=\"_ _4\"></span>e<span class=\"_ _169\"> </span>12.2<span class=\"_ _1\"></span>53<span class=\"_ _1ff\"></span><span class=\"lsa2\">                     <span class=\"ls0\"> <span class=\"_ _a\"> </span>11<span class=\"_ _1\"></span>.104<span class=\"_ _1ff\"></span><span class=\"lsa2\">                     <span class=\"ls0\"> <span class=\"_ _16d\"> </span>1.149<span class=\"_ _19d\"> </span>10,3%<span class=\"_ _2ba\"> </span></span></span></span></span></div><div class=\"t m3d x15 h1ae y96b ff3 fs7a fc0 sc0 ls0 ws0\">Prestazi<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>rofes<span class=\"_ _4\"></span>sio<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>li<span class=\"_ _202\"> </span>16.42<span class=\"_ _1\"></span>3<span class=\"_ _1ff\"></span><span class=\"lsa2\">                     <span class=\"_ _4\"></span><span class=\"ls0\"> <span class=\"_ _53\"> </span>15.067<span class=\"_ _1ff\"></span><span class=\"lsa2\">                     <span class=\"ls0\"> <span class=\"_ _16d\"> </span>1.356<span class=\"_ _175\"> </span>9,0%<span class=\"_ _2ba\"> </span></span></span></span></span></div><div class=\"t m3d x15 h1ae y96c ff3 fs7a fc0 sc0 ls0 ws0\">Al<span class=\"_ _4\"></span>tri<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>costi<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>s<span class=\"_ _4\"></span>ervizi<span class=\"_ _203\"> </span>10.98<span class=\"_ _1\"></span>1<span class=\"_ _1ff\"></span><span class=\"lsa2\">                     <span class=\"_ _4\"></span><span class=\"ls0\"> <span class=\"_ _53\"> </span>10.925<span class=\"_ _1ff\"></span><span class=\"lsa2\">                     <span class=\"ls0\"> <span class=\"_ _170\"> </span><span class=\"lsa1\">56<span class=\"_ _175\"> </span></span>0,5%<span class=\"_ _2ba\"> </span></span></span></span></span></div><div class=\"t m3d x15 h1ac y96d ff4 fs7a fc0 sc0 ls0 ws0\">Totale <span class=\"_ _4\"></span>costi <span class=\"_ _4\"></span>per servizi<span class=\"_ _131\"> </span>146.8<span class=\"_ _1\"></span>41<span class=\"_ _1ff\"></span><span class=\"lsa2\">                   <span class=\"ls0\"> <span class=\"_ _a\"> </span>14<span class=\"_ _1\"></span>2.9<span class=\"_ _1\"></span>23<span class=\"_ _1ff\"></span><span class=\"lsa2\">                   <span class=\"ls0\"> <span class=\"_ _81\"> </span>3.9<span class=\"_ _1\"></span>18<span class=\"_ _92\"> </span><span class=\"lsa1\">2,7%<span class=\"_ _2ba\"> </span></span></span></span></span></span></div><div class=\"t m3d x15 h1ae y96e ff3 fs7a fc0 sc0 ls0 ws0\">Co<span class=\"_ _4\"></span>sti<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>er god<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>men<span class=\"_ _4\"></span>to<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ben<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>di<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>terzi<span class=\"_ _204\"> </span>1.544<span class=\"_ _147\"></span><span class=\"lsa2\">                       <span class=\"_ _4\"></span><span class=\"ls0\"> <span class=\"_ _53\"> </span>1.641<span class=\"_ _1ff\"></span><span class=\"lsa2\">                       <span class=\"ls0\"> <span class=\"_ _7e\"> </span>(97)<span class=\"_ _96\"> </span>-5,9%<span class=\"_ _2ba\"> </span></span></span></span></span></div><div class=\"t m3d x15 h1ae y96f ff3 fs7a fc0 sc0 ls0 ws0\">Al<span class=\"_ _4\"></span>tri<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>costi<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>op<span class=\"_ _4\"></span>era<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>vi<span class=\"_ _205\"> </span>3.893<span class=\"_ _147\"></span><span class=\"lsa2\">                       <span class=\"_ _4\"></span><span class=\"ls0\"> <span class=\"_ _53\"> </span>3.139<span class=\"_ _1ff\"></span><span class=\"lsa2\">                       <span class=\"ls0\"> <span class=\"_ _6e\"> </span><span class=\"lsa1\">754<span class=\"_ _19d\"> </span></span>24,0%<span class=\"_ _2ba\"> </span></span></span></span></span></div><div class=\"t m3d x15 h1ac y970 ff4 fs7a fc0 sc0 ls0 ws0\">Totale <span class=\"_ _4\"></span>costi<span class=\"_ _55\"> </span>160.61<span class=\"_ _1\"></span>0<span class=\"_ _1ff\"></span><span class=\"lsa2\">                   <span class=\"_ _4\"></span><span class=\"ls0\"> <span class=\"_ _53\"> </span>155.7<span class=\"_ _1\"></span>12<span class=\"_ _1ff\"></span><span class=\"lsa2\">                   <span class=\"ls0\"> <span class=\"_ _81\"> </span>4.8<span class=\"_ _1\"></span>98<span class=\"_ _92\"> </span><span class=\"lsa1\">3,1%<span class=\"_ _2ba\"> </span></span></span></span></span></span></div><div class=\"t m3d x30 h1af y971 ff6 fs7b fc0 sc0 ls0 ws0\">(m<span class=\"_ _30\"></span>igliai<span class=\"_ _1\"></span>a di<span class=\"_ _1\"></span> euro)<span class=\"_ _2ba\"> </span></div></div><div class=\"c w8 h0 gs51\"><div class=\"t m0 x14 h69 y34 ffd fs8 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h8 y972 ff3 fs4 fc0 sc0 ls0 ws0\">La <span class=\"_ _4\"></span>retribuzione fissa <span class=\"_ _4\"></span>si <span class=\"_ _4\"></span>attesta <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span><span class=\"ls4\">30</span>9.120 migliaia <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>euro, <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>incremento dello <span class=\"_ _4\"></span>0,8%, <span class=\"_ _4\"></span>rispetto <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>dato emerso<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y973 ff3 fs4 fc0 sc0 ls0 ws0\">nel 2022, principal<span class=\"_ _1\"></span>mente <span class=\"ff5\">per l\u2019au<span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>ento dell\u2019organic<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> di Gruppo che<span class=\"_ _1\"></span> si attesta a +<span class=\"_ _1\"></span>88 unit\u00e0 medie<span class=\"_ _1\"></span> e +69 unit\u00e0<span class=\"_ _2ba\"> </span></span><span class=\"ff5\"><span class=\"_ _1\"></span> </span></div><div class=\"t m0 x1 h8 y974 ff3 fs4 fc0 sc0 ls0 ws0\">effettive, <span class=\"_ _2f\"></span>rispetto <span class=\"_ _2a\"></span>al <span class=\"_ _2f\"></span>2022, <span class=\"_ _2a\"></span><span class=\"ff5\">chiudendo <span class=\"_ _2a\"></span>l\u2019esercizio <span class=\"_ _2f\"></span>2023 <span class=\"_ _2a\"></span>con <span class=\"_ _2a\"></span>un <span class=\"_ _2f\"></span>organico <span class=\"_ _2f\"></span>effettivo <span class=\"_ _2a\"></span>di <span class=\"_ _2a\"></span>Gruppo <span class=\"_ _2f\"></span>di <span class=\"_ _2a\"></span>4.254 <span class=\"_ _2a\"></span>unit<span class=\"_ _1\"></span>\u00e0<span class=\"_ _2ba\"> </span></span><span class=\"ff5\"> </span></div><div class=\"t m0 x1 h8 y975 ff3 fs4 fc0 sc0 ls0 ws0\">(4.185 <span class=\"_ _4\"></span>unit\u00e0 effettive <span class=\"_ _4\"></span>di Grupp<span class=\"ls3f\">o <span class=\"_ _4\"></span></span>a <span class=\"_ _4\"></span>fine <span class=\"_ _4\"></span>2022) e <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>gli av<span class=\"_ _4\"></span>anzamenti nei <span class=\"_ _4\"></span>livelli <span class=\"_ _4\"></span>di inquadramento <span class=\"_ _4\"></span>contrattuali.<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y976 ff3 fs4 fc0 sc0 ls0 ws0\">Nella <span class=\"_ _2f\"></span>retribuzione <span class=\"_ _2a\"></span>fissa <span class=\"_ _2f\"></span>incide <span class=\"_ _2a\"></span>anche <span class=\"_ _2f\"></span><span class=\"ff5\">l\u2019incremento <span class=\"_ _2f\"></span>retributivo <span class=\"_ _2f\"></span>legato <span class=\"_ _2f\"></span>a<span class=\"_ _4\"></span></span>l <span class=\"_ _2a\"></span>rinn<span class=\"_ _1\"></span>ovo <span class=\"_ _2f\"></span>della <span class=\"_ _2a\"></span>parte <span class=\"_ _2a\"></span>econo<span class=\"_ _1\"></span>mica <span class=\"_ _2a\"></span>del<span class=\"_ _2ba\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m0 x1 h8 y977 ff3 fs4 fc0 sc0 ls0 ws0\">CCNL <span class=\"_ _30\"></span>per <span class=\"_ _30\"></span>la <span class=\"_ _3e\"></span>Capogruppo <span class=\"_ _3e\"></span>e <span class=\"_ _30\"></span>Techno <span class=\"_ _30\"></span>Sky <span class=\"_ _3e\"></span>che <span class=\"_ _30\"></span>ha <span class=\"_ _30\"></span>previsto <span class=\"_ _3e\"></span>dei <span class=\"_ _30\"></span>nuovi <span class=\"_ _30\"></span>minimi <span class=\"_ _3e\"></span>contrattuali <span class=\"_ _30\"></span>a <span class=\"_ _30\"></span>decorrere <span class=\"_ _3e\"></span>dal <span class=\"_ _3e\"></span>1<span class=\"_ _4\"></span>\u00b0 <span class=\"_ _30\"></span>gennai<span class=\"_ _1\"></span>o<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y978 ff3 fs4 fc0 sc0 ls0 ws0\">2023 <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>una <span class=\"_ _2d\"></span>ri<span class=\"_ _1\"></span>valutazione <span class=\"_ _4\"></span>degli stessi <span class=\"_ _2d\"></span>del 2% <span class=\"_ _4\"></span>a <span class=\"_ _2d\"></span>decorr<span class=\"_ _1\"></span>ere <span class=\"_ _4\"></span>dal m<span class=\"_ _4\"></span>ese <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>settembre 2023<span class=\"_ _4\"></span>, <span class=\"_ _4\"></span>valori <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>confrontati<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y979 ff5 fs4 fc0 sc0 ls0 ws0\">con  l\u2019esercizi<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>  2022<span class=\"ff3\"> <span class=\"_ _33\"> </span>risultano  tendenz<span class=\"_ _1\"></span>ialmente  in<span class=\"_ _1\"></span>  linea<span class=\"ff5\">,  in <span class=\"_ _33\"> </span>quanto  l\u2019</span>esercizi<span class=\"_ _30\"></span>o  precedente <span class=\"_ _33\"> </span>comprendeva<span class=\"_ _2ba\"> </span></span><span class=\"ff3\"> </span></div><div class=\"t m0 x1 h8 y97a ff5 fs4 fc0 sc0 ls0 ws0\">l\u2019incremento stipendial<span class=\"_ _1\"></span>e legato al p<span class=\"_ _1\"></span>eriodo di <span class=\"ff6\">vacatio <span class=\"ff3\">contrattual<span class=\"_ _30\"></span>e (anni 2019 <span class=\"ff5\">\u2013</span> 2022). </span></span><span class=\"ff6\"><span class=\"ff3\"> </span></span></div><div class=\"t m0 x1 h8 y97b ff3 fs4 fc0 sc0 ls0 ws0\">La <span class=\"_ _2f\"></span>retribuzione <span class=\"_ _2f\"></span>variabile <span class=\"_ _2f\"></span>registra <span class=\"_ _2f\"></span>un <span class=\"_ _2a\"></span><span class=\"lsa\">in</span>cre<span class=\"_ _1\"></span>mento <span class=\"_ _2f\"></span>d<span class=\"ls15\">i <span class=\"_ _2a\"></span></span>13.1<span class=\"ls17\">39</span> <span class=\"_ _2a\"></span>migliaia <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>euro <span class=\"_ _2a\"></span>prin<span class=\"_ _1\"></span>cipalmente <span class=\"_ _2f\"></span>attribuibile <span class=\"_ _2f\"></span>alla<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y97c ff3 fs4 fc0 sc0 ls0 ws0\">ripresa <span class=\"_ _2a\"></span>delle <span class=\"_ _34\"></span>attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _34\"></span>nel <span class=\"_ _2a\"></span>settore <span class=\"_ _2a\"></span>del <span class=\"_ _34\"></span>trasp<span class=\"_ _1\"></span>orto <span class=\"_ _2a\"></span>aereo, <span class=\"_ _34\"> </span>che <span class=\"_ _34\"></span>si <span class=\"_ _2a\"></span>riflette <span class=\"_ _2a\"></span>in <span class=\"_ _34\"></span>un <span class=\"_ _2a\"></span>maggiore <span class=\"_ _2a\"></span>straordinario <span class=\"_ _34\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _34\"></span>linea<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y97d ff3 fs4 fc0 sc0 ls0 ws0\">operativa <span class=\"_ _37\"> </span>del <span class=\"_ _29\"> </span>personale  CTA <span class=\"_ _29\"> </span>(Controllore <span class=\"_ _37\"> </span>del <span class=\"_ _29\"> </span>Traffico <span class=\"_ _37\"> </span>Aereo), <span class=\"_ _29\"> </span><span class=\"ff5\">nell\u2019</span>incre<span class=\"_ _1\"></span>mento <span class=\"_ _29\"> </span>nel <span class=\"_ _37\"> </span>premio <span class=\"_ _37\"> </span>di <span class=\"_ _29\"> </span>risultat<span class=\"_ _1\"></span>o<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y97e ff3 fs4 fc0 sc0 ls0 ws0\">determinato <span class=\"_ _34\"> </span>sulla <span class=\"_ _33\"> </span>base <span class=\"_ _34\"> </span>delle <span class=\"_ _33\"> </span>unit\u00e0 <span class=\"_ _34\"> </span>di <span class=\"_ _33\"> </span>servizio <span class=\"_ _34\"> </span>gestite, <span class=\"_ _33\"> </span>nel <span class=\"_ _33\"> </span>ricon<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>scimento <span class=\"_ _34\"> </span>di <span class=\"_ _33\"> </span>un <span class=\"_ _33\"> </span>imp<span class=\"_ _1\"></span>orto <span class=\"_ _33\"> </span><span class=\"ff6\">una <span class=\"_ _33\"> </span>tantum<span class=\"_ _1\"></span><span class=\"ff3\"> <span class=\"_ _33\"> </span>in<span class=\"_ _2ba\"> </span></span></span><span class=\"ff6\"><span class=\"ff3\"> </span></span></div><div class=\"t m0 x1 h8 y4f9 ff3 fs4 fc0 sc0 ls0 ws0\">conformit\u00e0 al <span class=\"_ _4\"></span>verbale di <span class=\"_ _4\"></span>accordo <span class=\"_ _4\"></span>con <span class=\"_ _4\"></span>le Organizzazioni Sindacali del <span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>ese <span class=\"_ _4\"></span>di maggio 2<span class=\"_ _4\"></span>023 <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>ha <span class=\"_ _4\"></span>introdotto<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y176 ff3 fs4 fc0 sc0 ls0 ws0\">un <span class=\"_ _2d\"></span>regime <span class=\"_ _2d\"></span>di <span class=\"_ _4\"></span>flessibilit\u00e0 <span class=\"_ _2d\"></span>orari<span class=\"_ _1\"></span>a <span class=\"_ _2d\"></span>valevole <span class=\"_ _2d\"></span>per <span class=\"_ _4\"></span>il <span class=\"_ _2d\"></span>2023 <span class=\"_ _2d\"></span>solo <span class=\"_ _2d\"></span>per <span class=\"_ _2d\"></span>il <span class=\"_ _2d\"></span>periodo <span class=\"_ _4\"></span>estivo, <span class=\"_ _2d\"></span>un <span class=\"_ _4\"></span>incremento <span class=\"_ _2d\"></span>delle <span class=\"_ _2d\"></span>trasferte<span class=\"_ _2ba\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m0 x1 h8 y177 ff3 fs4 fc0 sc0 ls0 ws0\">anche di tipo addestra<span class=\"_ _1\"></span>tivo.  </div><div class=\"t m0 x1 h8 y178 ff3 fs4 fc0 sc0 ls0 ws0\">Gli <span class=\"_ _30\"></span>altri <span class=\"_ _3e\"></span>costi <span class=\"_ _30\"></span>del <span class=\"_ _3e\"></span>personale <span class=\"_ _30\"></span>si <span class=\"_ _3e\"></span>incrementano <span class=\"_ _30\"></span>di <span class=\"_ _3e\"></span>3.147 <span class=\"_ _30\"></span><span class=\"ff5\">migliaia <span class=\"_ _3e\"></span>di <span class=\"_ _30\"></span>euro, <span class=\"_ _30\"></span>rispetto <span class=\"_ _3e\"></span>all\u2019esercizio <span class=\"_ _3e\"></span>2022, <span class=\"_ _30\"></span>per <span class=\"_ _30\"></span>l\u2019incentivo<span class=\"_ _2ba\"> </span></span><span class=\"ff5\"><span class=\"_ _30\"></span> </span></div><div class=\"t m0 x1 h8 y179 ff5 fs4 fc0 sc0 ls0 ws0\">all\u2019esodo riconosciuto <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>personale in <span class=\"_ _4\"></span>uscita <span class=\"_ _4\"></span>nel co<span class=\"_ _4\"></span>rso dell\u2019esercizio<span class=\"ff3\"> <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>ha <span class=\"_ _4\"></span>interessato un <span class=\"_ _4\"></span>numero uguale <span class=\"_ _4\"></span>di<span class=\"_ _2ba\"> </span></span><span class=\"ff3\"> </span></div><div class=\"t m0 x1 h8 y17a ff3 fs4 fc0 sc0 ls0 ws0\">personale <span class=\"_ _2d\"></span>ma <span class=\"_ _2d\"></span>con <span class=\"_ _2d\"></span>profili <span class=\"_ _2d\"></span>retributivi <span class=\"_ _4\"></span>maggiori <span class=\"_ _2f\"></span>e <span class=\"_ _2d\"></span>per <span class=\"_ _2d\"></span><span class=\"ff5\">l\u2019aumento <span class=\"_ _2d\"></span>dell\u2019assicurazion<span class=\"_ _30\"></span>e <span class=\"_ _2d\"></span>sanitaria <span class=\"_ _2f\"></span><span class=\"ff3\">del <span class=\"_ _2d\"></span>personale <span class=\"_ _2d\"></span>del<span class=\"_ _2ba\"> </span></span></span><span class=\"ff5\"><span class=\"ff3\"> </span></span></div><div class=\"t m0 x1 h8 y17b ff3 fs4 fc0 sc0 ls0 ws0\">Gruppo il cui costo rifl<span class=\"_ _30\"></span>et<span class=\"_ _4\"></span>te le attuali <span class=\"_ _1\"></span>condizioni di m<span class=\"_ _1\"></span>ercato<span class=\"ls10\">. </span> </div><div class=\"t m0 x1 h8 y17c ff5 fs4 fc0 sc0 ls0 ws0\">Nella <span class=\"_ _1\"></span>tabella <span class=\"_ _30\"></span>seguente vien<span class=\"_ _30\"></span>e riportato <span class=\"_ _30\"></span>l\u2019organico <span class=\"_ _1\"></span>aziendale <span class=\"_ _30\"></span>del Gruppo<span class=\"_ _1\"></span> suddivis<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> <span class=\"_ _1\"></span>per cat<span class=\"_ _30\"></span>ego<span class=\"_ _4\"></span>ria <span class=\"_ _1\"></span>professional<span class=\"_ _1\"></span>e:<span class=\"_ _2ba\"> </span><span class=\"ff3\"> </span></div><div class=\"t m0 x1 h8 y17d ff3 fs4 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x14 h8 y59c ff3 fs4 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h8 y441 ff3 fs4 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h69 y229 ff3 fs8 fc2 sc0 ls73 ws0\">28.<span class=\"ffb ls0\"> <span class=\"_ _30\"></span><span class=\"ff3\">Costi per lavori interni capitalizzati </span></span><span class=\"ffb ls0\"><span class=\"ff3\"> </span></span></div><div class=\"t m0 x1 h8 y97f ff3 fs4 fc0 sc0 ls0 ws0\">I costi per <span class=\"_ _4\"></span>lavori interni capitali<span class=\"_ _1\"></span>zzati ammontano a 28<span class=\"_ _4\"></span>.945 migliaia di euro (<span class=\"ls4\">27</span>.569 migliaia di euro nel 2022<span class=\"ls3c\">)<span class=\"_ _2ba\"> </span></span><span class=\"ls3c\"> </span></div><div class=\"t m0 x1 h8 y980 ff3 fs4 fc0 sc0 ls2 ws0\">e <span class=\"_ _2a\"></span><span class=\"ls0\">registrano <span class=\"_ _2a\"></span>un <span class=\"_ _2a\"></span>increment<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> <span class=\"_ _2a\"></span>del <span class=\"_ _2a\"></span>5% <span class=\"_ _2a\"></span>rispetto <span class=\"_ _2a\"></span>al <span class=\"_ _2a\"></span>dato <span class=\"_ _2a\"></span>emerso <span class=\"_ _2f\"></span>ne<span class=\"_ _4\"></span><span class=\"ff5\">ll\u2019esercizi<span class=\"_ _1\"></span>o <span class=\"_ _2a\"></span>precedente<span class=\"ff3 ls10\">. <span class=\"_ _2a\"></span><span class=\"ls0\">La <span class=\"_ _2a\"></span>voce <span class=\"_ _2a\"></span>in <span class=\"_ _2a\"></span>oggetto<span class=\"_ _2ba\"> </span></span></span></span></span><span class=\"ls0\"><span class=\"ff5\"><span class=\"ff3 ls10\"><span class=\"ls0\"><span class=\"_ _1\"></span> </span></span></span></span></div></div><div class=\"c w2b h1b0 gs52\"><div class=\"t m3e x58 h1b1 y982 ff4 fs7c fc0 sc0 lsa3 ws0\">2023<span class=\"_ _1ee\"> </span>2022<span class=\"_ _c4\"> </span><span class=\"ls0\">Variazi<span class=\"_ _4\"></span>oni<span class=\"_ _135\"> </span>%<span class=\"_ _2ba\"> </span></span></div></div><div class=\"c w2b h1b2 gs53\"><div class=\"t m3e x15 h1b3 y984 ff3 fs7c fc0 sc0 ls0 ws0\">Sala<span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>e s<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>end<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>, <span class=\"_ _4\"></span>di<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>cui:<span class=\"_ _2ba\"> </span></div><div class=\"t m3e x15 h1b3 y985 ff3 fs7c fc0 sc0 ls0 ws0\">retri<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>uzi<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>e fi<span class=\"_ _4\"></span>ssa<span class=\"_ _120\"> </span>309<span class=\"_ _1\"></span>.120<span class=\"_ _1cb\"></span><span class=\"lsa4\">                 <span class=\"ls0\"> <span class=\"_ _87\"> </span>306.692<span class=\"_ _1cb\"></span><span class=\"lsa4\">                 <span class=\"ls0\"> <span class=\"_ _17d\"> </span>2.4<span class=\"_ _1\"></span>28<span class=\"_ _c1\"> </span>0,8%<span class=\"_ _2ba\"> </span></span></span></span></span></div><div class=\"t m3e x15 h1b3 y986 ff3 fs7c fc0 sc0 ls0 ws0\">retri<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>uzi<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>e va<span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>ab<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>le<span class=\"_ _cb\"> </span>94.028<span class=\"_ _1cb\"></span><span class=\"lsa4\">                   <span class=\"ls0\"> <span class=\"_ _87\"> </span>80.889<span class=\"_ _1cb\"></span><span class=\"lsa4\">                   <span class=\"ls0\"> <span class=\"_ _1a\"> </span>13.139<span class=\"_ _da\"> </span>16<span class=\"_ _1\"></span>,2%<span class=\"_ _2ba\"> </span></span></span></span></span></div><div class=\"t m3e xf7 h1b1 y987 ff4 fs7c fc0 sc0 ls0 ws0\">Totale <span class=\"_ _4\"></span>salari <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>stipend<span class=\"_ _4\"></span>i<span class=\"_ _27\"> </span>403<span class=\"_ _1\"></span>.14<span class=\"_ _1\"></span>8<span class=\"_ _1bd\"></span><span class=\"lsa4\">                 <span class=\"_ _4\"></span><span class=\"ls0\"> <span class=\"_ _1be\"> </span>387.5<span class=\"_ _1\"></span>81<span class=\"_ _1bd\"></span><span class=\"lsa4\">                 <span class=\"ls0\"> <span class=\"_ _15\"> </span>15.56<span class=\"_ _1\"></span>7<span class=\"_ _c1\"> </span><span class=\"lsa3\">4,0%<span class=\"_ _2ba\"> </span></span></span></span></span></span></div><div class=\"t m3e x15 h1b3 y988 ff3 fs7c fc0 sc0 ls0 ws0\">Oneri<span class=\"_ _4\"></span> s<span class=\"_ _4\"></span>ocia<span class=\"_ _4\"></span>li<span class=\"_ _127\"> </span>128<span class=\"_ _1\"></span>.690<span class=\"_ _1cb\"></span><span class=\"lsa4\">                 <span class=\"ls0\"> <span class=\"_ _87\"> </span>124.884<span class=\"_ _1cb\"></span><span class=\"lsa4\">                 <span class=\"ls0\"> <span class=\"_ _17d\"> </span>3.8<span class=\"_ _1\"></span>06<span class=\"_ _206\"> </span>3,0%<span class=\"_ _2ba\"> </span></span></span></span></span></div><div class=\"t m3e x15 h1b3 y989 ff3 fs7c fc0 sc0 ls0 ws0\">Tra<span class=\"_ _4\"></span>tt<span class=\"_ _4\"></span>amen<span class=\"_ _4\"></span>to<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>fi<span class=\"_ _4\"></span>ne <span class=\"_ _4\"></span>ra<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>po<span class=\"_ _4\"></span>rt<span class=\"_ _4\"></span>o<span class=\"_ _1ef\"> </span>25.7<span class=\"_ _30\"></span>75<span class=\"_ _1da\"></span><span class=\"lsa4\">                   <span class=\"ls0\"> <span class=\"_ _87\"> </span>23.988<span class=\"_ _1cb\"></span><span class=\"lsa4\">                   <span class=\"ls0\"> <span class=\"_ _207\"> </span>1.787<span class=\"_ _c1\"> </span>7,4%<span class=\"_ _2ba\"> </span></span></span></span></span></div><div class=\"t m3e x15 h1b3 y98a ff3 fs7c fc0 sc0 ls0 ws0\">Al<span class=\"_ _4\"></span>tri<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>costi<span class=\"_ _119\"> </span>10.6<span class=\"_ _1\"></span>73<span class=\"_ _1cb\"></span><span class=\"lsa4\">                   <span class=\"_ _4\"></span><span class=\"ls0\"> <span class=\"_ _99\"> </span>7.526<span class=\"_ _1da\"></span><span class=\"lsa4\">                     <span class=\"ls0\"> <span class=\"_ _9f\"> </span>3.147<span class=\"_ _da\"> </span>41,8<span class=\"_ _1\"></span>%<span class=\"_ _2ba\"> </span></span></span></span></span></div><div class=\"t m3e x15 h1b1 y98b ff4 fs7c fc0 sc0 ls0 ws0\">Totale <span class=\"_ _4\"></span>costo <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>person<span class=\"_ _4\"></span>ale<span class=\"_ _2e\"> </span>5<span class=\"_ _1\"></span>68.<span class=\"_ _1\"></span>286<span class=\"_ _1cb\"></span><span class=\"lsa4\">                 <span class=\"ls0\"> <span class=\"_ _81\"> </span>543.<span class=\"_ _30\"></span>979<span class=\"_ _1da\"></span><span class=\"lsa4\">                 <span class=\"ls0\"> <span class=\"_ _207\"> </span>2<span class=\"_ _1\"></span>4.3<span class=\"_ _1\"></span>07<span class=\"_ _c1\"> </span><span class=\"lsa3\">4,5%<span class=\"_ _2ba\"> </span></span></span></span></span></span></div><div class=\"t m3e x30 h1b4 y98c ff6 fs7d fc0 sc0 ls0 ws0\">(m<span class=\"_ _30\"></span>igliai<span class=\"_ _1\"></span>a di<span class=\"_ _1\"></span> euro)<span class=\"_ _2ba\"> </span></div></div><div class=\"c wae h1b5 gs54\"><div class=\"t m3f xf8 h1b6 y98e ff4 fs7e fc0 sc0 lsa5 ws0\">2023<span class=\"_ _1d1\"> </span>2022<span class=\"_ _2ba\"> </span></div></div><div class=\"c wae h1b7 gs55\"><div class=\"t m3f x67 h1b6 y990 ff4 fs7e fc0 sc0 ls0 ws0\">Variazion<span class=\"_ _4\"></span>e<span class=\"_ _2ba\"> </span></div></div><div class=\"c wae h1b5 gs54\"><div class=\"t m3f x15 h1b8 y991 ff3 fs7e fc0 sc0 ls0 ws0\">Dirigent<span class=\"_ _4\"></span>i<span class=\"_ _208\"> </span><span class=\"lsa5\">52<span class=\"_ _209\"></span><span class=\"lsa6\">                           <span class=\"ls0\"> <span class=\"_ _1c4\"> </span><span class=\"lsa5\">51<span class=\"_ _209\"></span><span class=\"lsa6\">                           <span class=\"ls0\"> <span class=\"_ _20a\"> </span>1<span class=\"_ _2ba\"> </span></span></span></span></span></span></span></div><div class=\"t m3f x15 h1b8 y992 ff3 fs7e fc0 sc0 ls0 ws0\">Q<span class=\"_ _1\"></span>u<span class=\"_ _4\"></span>ad<span class=\"_ _4\"></span>ri<span class=\"_ _20b\"> </span><span class=\"lsa5\">408<span class=\"_ _209\"></span><span class=\"lsa6\">                         <span class=\"ls0\"> <span class=\"_ _1c4\"> </span><span class=\"lsa5\">410<span class=\"_ _209\"></span><span class=\"lsa6\">                         <span class=\"ls0\"> <span class=\"_ _e8\"> </span>(2)<span class=\"_ _2ba\"> </span></span></span></span></span></span></span></div><div class=\"t m3f x15 h1b8 y993 ff3 fs7e fc0 sc0 ls0 ws0\">Impi<span class=\"_ _4\"></span>egati<span class=\"_ _1ce\"> </span>3.794<span class=\"_ _20c\"></span><span class=\"lsa6\">                      <span class=\"ls0\"> <span class=\"_ _1c4\"> </span>3.7<span class=\"_ _1\"></span>24<span class=\"_ _20c\"></span><span class=\"lsa6\">                      <span class=\"_ _4\"></span><span class=\"ls0\"> <span class=\"_ _20d\"> </span><span class=\"lsa5\">70<span class=\"_ _2ba\"> </span></span></span></span></span></span></div><div class=\"t m3f x15 h1b6 y994 ff4 fs7e fc0 sc0 ls0 ws0\">Con<span class=\"_ _4\"></span>sistenza <span class=\"_ _4\"></span>finale <span class=\"_ _e1\"> </span>4.254<span class=\"_ _20c\"></span><span class=\"lsa6\">                      <span class=\"ls0\"> <span class=\"_ _1c4\"> </span>4.<span class=\"_ _1\"></span>185<span class=\"_ _20c\"></span><span class=\"lsa6\">                      <span class=\"ls0\"> <span class=\"_ _20d\"> </span><span class=\"lsa5\">69<span class=\"_ _2ba\"> </span></span></span></span></span></span></div><div class=\"t m3f x15 h1b6 y995 ff4 fs7e fc0 sc0 ls0 ws0\">Con<span class=\"_ _4\"></span>sistenza <span class=\"_ _4\"></span>media<span class=\"_ _e1\"> </span>4.<span class=\"_ _1\"></span>309<span class=\"_ _20c\"></span><span class=\"lsa6\">                      <span class=\"ls0\"> <span class=\"_ _1c4\"> </span>4.2<span class=\"_ _30\"></span>21<span class=\"_ _209\"></span><span class=\"lsa6\">                      <span class=\"ls0\"> <span class=\"_ _20d\"> </span><span class=\"lsa5\">88<span class=\"_ _2ba\"> </span></span></span></span></span></span></div></div>accoglie <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>ore <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>personale di <span class=\"_ _4\"></span>Gruppo <span class=\"_ _2d\"></span>impieg<span class=\"_ _1\"></span>ate <span class=\"_ _4\"></span>sui <span class=\"_ _4\"></span>progetti <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>investimento<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>e <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>realizzazione<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>interna <span class=\"_ _4\"></span>dei<span class=\"_ _2ba\"> </span> progetti di investi<span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>ento da parte dell<span class=\"_ _1\"></span>e controllate Tec<span class=\"_ _30\"></span>hno Sky e IDS AirNav. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-662": {
   "value": "Nella <span class=\"_ _1\"></span>tabella <span class=\"_ _30\"></span>seguente vien<span class=\"_ _30\"></span>e riportato <span class=\"_ _30\"></span>l\u2019organico <span class=\"_ _1\"></span>aziendale <span class=\"_ _30\"></span>del Gruppo<span class=\"_ _1\"></span> suddivis<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> <span class=\"_ _1\"></span>per cat<span class=\"_ _30\"></span>ego<span class=\"_ _4\"></span>ria <span class=\"_ _1\"></span>professional<span class=\"_ _1\"></span>e:<span class=\"_ _2ba\"> </span>2023<span class=\"_ _1d1\"> </span>2022<span class=\"_ _2ba\"> </span>Variazion<span class=\"_ _4\"></span>e<span class=\"_ _2ba\"> </span>Dirigent<span class=\"_ _4\"></span>i<span class=\"_ _208\"> </span><span class=\"lsa5\">52<span class=\"_ _209\"></span><span class=\"lsa6\">                           <span class=\"ls0\"> <span class=\"_ _1c4\"> </span><span class=\"lsa5\">51<span class=\"_ _209\"></span><span class=\"lsa6\">                           <span class=\"ls0\"> <span class=\"_ _20a\"> </span>1<span class=\"_ _2ba\"> </span></span></span></span></span></span></span>Q<span class=\"_ _1\"></span>u<span class=\"_ _4\"></span>ad<span class=\"_ _4\"></span>ri<span class=\"_ _20b\"> </span><span class=\"lsa5\">408<span class=\"_ _209\"></span><span class=\"lsa6\">                         <span class=\"ls0\"> <span class=\"_ _1c4\"> </span><span class=\"lsa5\">410<span class=\"_ _209\"></span><span class=\"lsa6\">                         <span class=\"ls0\"> <span class=\"_ _e8\"> </span>(2)<span class=\"_ _2ba\"> </span></span></span></span></span></span></span>Impi<span class=\"_ _4\"></span>egati<span class=\"_ _1ce\"> </span>3.794<span class=\"_ _20c\"></span><span class=\"lsa6\">                      <span class=\"ls0\"> <span class=\"_ _1c4\"> </span>3.7<span class=\"_ _1\"></span>24<span class=\"_ _20c\"></span><span class=\"lsa6\">                      <span class=\"_ _4\"></span><span class=\"ls0\"> <span class=\"_ _20d\"> </span><span class=\"lsa5\">70<span class=\"_ _2ba\"> </span></span></span></span></span></span>Con<span class=\"_ _4\"></span>sistenza <span class=\"_ _4\"></span>finale <span class=\"_ _e1\"> </span>4.254<span class=\"_ _20c\"></span><span class=\"lsa6\">                      <span class=\"ls0\"> <span class=\"_ _1c4\"> </span>4.<span class=\"_ _1\"></span>185<span class=\"_ _20c\"></span><span class=\"lsa6\">                      <span class=\"ls0\"> <span class=\"_ _20d\"> </span><span class=\"lsa5\">69<span class=\"_ _2ba\"> </span></span></span></span></span></span>Con<span class=\"_ _4\"></span>sistenza <span class=\"_ _4\"></span>media<span class=\"_ _e1\"> </span>4.<span class=\"_ _1\"></span>309<span class=\"_ _20c\"></span><span class=\"lsa6\">                      <span class=\"ls0\"> <span class=\"_ _1c4\"> </span>4.2<span class=\"_ _30\"></span>21<span class=\"_ _209\"></span><span class=\"lsa6\">                      <span class=\"ls0\"> <span class=\"_ _20d\"> </span><span class=\"lsa5\">88<span class=\"_ _2ba\"> </span></span></span></span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-598": {
   "value": "29.<span class=\"ffb ls0\"> <span class=\"_ _30\"></span><span class=\"ff3\">Proventi e oneri finanziari<span class=\"_ _2ba\"> </span></span></span>I <span class=\"_ _34\"> </span>proventi <span class=\"_ _34\"> </span>e <span class=\"_ _34\"> </span>oneri <span class=\"_ _34\"> </span>finanziari <span class=\"_ _34\"> </span>presentano <span class=\"_ _34\"></span>complessiva<span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>ente <span class=\"_ _34\"> </span>un <span class=\"_ _34\"> </span>saldo <span class=\"_ _33\"> </span>negativo <span class=\"_ _34\"></span>di <span class=\"_ _34\"> </span><span class=\"ls4\">11.</span>237 <span class=\"_ _2a\"></span>m<span class=\"_ _4\"></span>igliaia <span class=\"_ _34\"> </span>di <span class=\"_ _34\"> </span>euro<span class=\"_ _2ba\"> </span>(negativi <span class=\"_ _2d\"></span>551 <span class=\"_ _2d\"></span>m<span class=\"_ _4\"></span>igliaia <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>euro <span class=\"_ _2d\"></span>nel <span class=\"_ _2f\"></span>2022), <span class=\"_ _2f\"></span>rilevand<span class=\"_ _1\"></span>o <span class=\"_ _2f\"></span>un <span class=\"_ _2d\"></span>incremento <span class=\"_ _2d\"></span>negativo, <span class=\"_ _2d\"></span>principalmente, <span class=\"_ _2d\"></span>per <span class=\"_ _2d\"></span>i <span class=\"_ _2f\"></span>maggiori<span class=\"_ _2ba\"> </span>interessi <span class=\"_ _2d\"></span>passivi <span class=\"_ _2d\"></span>sui <span class=\"_ _2d\"></span>finanziamenti <span class=\"_ _2d\"></span>bancari<span class=\"_ _1\"></span> <span class=\"_ _2f\"></span>a <span class=\"_ _2d\"></span>tasso <span class=\"_ _2d\"></span>variabile <span class=\"_ _2d\"></span>che <span class=\"_ _2f\"></span>ha<span class=\"ls8\">nno</span> <span class=\"_ _2f\"></span><span class=\"ff5\">risentito <span class=\"_ _2d\"></span>dell\u2019incremento <span class=\"_ _2d\"></span>dei <span class=\"_ _2d\"></span>tassi <span class=\"_ _2d\"></span>di<span class=\"_ _2ba\"> </span></span>interesse <span class=\"_ _3d\"> </span>evidenziatosi <span class=\"_ _3d\"> </span>a <span class=\"_ _3d\"> </span>decorrere <span class=\"_ _3d\"> </span>dal <span class=\"_ _13c\"> </span>secondo <span class=\"_ _3d\"> </span>semestre <span class=\"_ _3d\"> </span>2022 <span class=\"_ _3d\"> </span>e <span class=\"_ _13c\"> </span>della <span class=\"_ _3d\"> </span>diversa <span class=\"_ _13c\"> </span>composizione<span class=\"_ _2ba\"> </span>dell\u2019indebitamento <span class=\"_ _30\"></span>finanziario che <span class=\"_ _1\"></span>vedeva nell\u2019eser<span class=\"_ _1\"></span><span class=\"ff3\">cizio precedente <span class=\"_ _1\"></span>la presenz<span class=\"_ _1\"></span>a del <span class=\"_ _1\"></span>prestito <span class=\"_ _1\"></span>obbligazionario<span class=\"ls13\">,<span class=\"_ _2ba\"> </span></span></span>giunto a <span class=\"_ _4\"></span>scadenza <span class=\"_ _4\"></span>nel mese <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>agosto <span class=\"_ _4\"></span>2022 <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>su <span class=\"_ _4\"></span>cui maturavano <span class=\"_ _4\"></span>interessi in <span class=\"_ _4\"></span>misura fissa. <span class=\"_ _2d\"></span>La voce <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>oggetto<span class=\"_ _2ba\"> </span>accoglie proventi <span class=\"_ _4\"></span>finanziari per 12.831 migliaia <span class=\"_ _4\"></span>di euro, <span class=\"_ _4\"></span>oneri <span class=\"_ _4\"></span>finanziari per 23.328 <span class=\"_ _4\"></span>migliaia di <span class=\"_ _4\"></span>euro <span class=\"_ _2d\"></span>e il <span class=\"_ _4\"></span>sald<span class=\"_ _1\"></span>o<span class=\"_ _2ba\"> </span>netto negativo delle <span class=\"_ _1\"></span>operazioni in valuta<span class=\"_ _1\"></span> estera per 740 <span class=\"_ _1\"></span>migliaia di euro.<span class=\"_ _2ba\"> </span>La composizione dei pr<span class=\"_ _1\"></span>oventi finanziar<span class=\"_ _1\"></span>i \u00e8 riportata nel<span class=\"_ _1\"></span>la seguente tabella:<span class=\"_ _2ba\"> </span>I<span class=\"ff4\"> <span class=\"_ _30\"></span><span class=\"ff3 fc2\">proventi <span class=\"_ _1\"></span>finanziari <span class=\"_ _30\"></span><span class=\"fc0\">presentano <span class=\"_ _30\"></span>un <span class=\"_ _1\"></span><span class=\"lsa\">in<span class=\"ls0\">crement<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>di <span class=\"_ _30\"></span>3.2<span class=\"ls17\">11</span> <span class=\"ff5\">mig<span class=\"_ _1\"></span>liaia <span class=\"_ _30\"></span>di <span class=\"_ _1\"></span>euro, <span class=\"_ _30\"></span>rispetto <span class=\"_ _30\"></span>all\u2019esercizio <span class=\"_ _30\"></span>precedente,<span class=\"_ _1\"></span> <span class=\"ff3\">per<span class=\"_ _2ba\"> </span></span></span></span></span></span></span></span>i magg<span class=\"_ _1\"></span>iori <span class=\"_ _1\"></span>interessi <span class=\"_ _30\"></span>bancari <span class=\"_ _30\"></span>sulle giacenze<span class=\"_ _1\"></span> di<span class=\"_ _30\"></span> conto <span class=\"_ _1\"></span>corrente<span class=\"_ _1\"></span> rit<span class=\"_ _1\"></span>ornati r<span class=\"_ _1\"></span>emunerativi <span class=\"_ _30\"></span>dopo i <span class=\"_ _30\"></span>tassi <span class=\"_ _1\"></span>a z<span class=\"_ _1\"></span>ero <span class=\"_ _1\"></span>presenti<span class=\"_ _2ba\"> </span>negli <span class=\"_ _2f\"></span>esercizi <span class=\"_ _2a\"></span>precedenti <span class=\"_ _2f\"></span>e <span class=\"_ _2a\"></span>dal <span class=\"_ _2f\"></span>provento <span class=\"_ _2a\"></span>finanziario <span class=\"_ _2a\"></span>di <span class=\"_ _2f\"></span>2,5 <span class=\"_ _2a\"></span>milioni <span class=\"_ _2f\"></span>di <span class=\"_ _2a\"></span>euro <span class=\"_ _2a\"></span>iscritt<span class=\"_ _1\"></span>o <span class=\"_ _2a\"></span>in <span class=\"_ _2a\"></span>relazi<span class=\"_ _1\"></span>one <span class=\"_ _2a\"></span>alla <span class=\"_ _2f\"></span>positiva<span class=\"_ _2ba\"> </span>rinegoziazione e rid<span class=\"_ _1\"></span>uzione del <span class=\"ff6\">credit<span class=\"_ _1\"></span> spread<span class=\"ff3\"> relativo al<span class=\"_ _1\"></span>la passivit\u00e0 finanziar<span class=\"_ _1\"></span>ia di 360 milioni di <span class=\"_ _1\"></span>euro.<span class=\"_ _2ba\"> </span></span></span>Il dettaglio degli <span class=\"_ _1\"></span>oneri finanziari \u00e8 rip<span class=\"_ _1\"></span>ortato nella segue<span class=\"_ _30\"></span>nte t<span class=\"_ _4\"></span>abella:<span class=\"_ _2ba\"> </span>Il <span class=\"_ _1\"></span>maggior <span class=\"_ _1\"></span>valore d<span class=\"_ _1\"></span>egli <span class=\"fc2\">on<span class=\"_ _1\"></span>eri <span class=\"_ _1\"></span>finanziari <span class=\"_ _30\"></span><span class=\"fc0\">per 1<span class=\"ls4\">3.</span>084 <span class=\"_ _30\"></span><span class=\"ff5\">m<span class=\"_ _4\"></span>igliaia<span class=\"_ _1\"></span> di <span class=\"_ _30\"></span>euro, rispett<span class=\"_ _1\"></span>o all\u2019eser<span class=\"_ _30\"></span>cizio precedente, <span class=\"_ _1\"></span><span class=\"ff3\">riflette <span class=\"_ _30\"></span>la<span class=\"_ _2ba\"> </span></span></span></span></span>crescita <span class=\"_ _4\"></span><span class=\"ff5\">dei <span class=\"_ _2d\"></span>tassi <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>interes<span class=\"_ _30\"></span>se <span class=\"_ _2d\"></span>sull\u2019indebitamento <span class=\"_ _4\"></span><span class=\"ff3\">finanziario <span class=\"_ _4\"></span>variabile <span class=\"_ _4\"></span>applicati <span class=\"_ _4\"></span>ad <span class=\"_ _2d\"></span>una <span class=\"_ _4\"></span>diversa <span class=\"_ _4\"></span>composizione<span class=\"_ _2ba\"> </span></span></span>dell\u2019indebitamento <span class=\"_ _1\"></span>finanziario<span class=\"ff3\">, andament<span class=\"_ _1\"></span>o confermato anche dal tass<span class=\"_ _1\"></span>o di interesse medio sui finan<span class=\"_ _1\"></span>ziamenti<span class=\"_ _2ba\"> </span></span>bancari passato <span class=\"_ _4\"></span>dall<span class=\"ff5\">\u20191,47% dell\u2019esercizio </span>2022 al <span class=\"_ _4\"></span>3,83% <span class=\"ff5\">dell\u2019esercizio 2023. <span class=\"_ _4\"></span></span>Tale andamento si <span class=\"_ _4\"></span>riflette anche<span class=\"_ _2ba\"> </span>sugli <span class=\"_ _30\"></span>interessi <span class=\"_ _30\"></span>passivi su <span class=\"_ _30\"></span>benefici <span class=\"_ _30\"></span>ai <span class=\"_ _30\"></span>dipendenti <span class=\"_ _30\"></span>del G<span class=\"_ _1\"></span>ruppo <span class=\"_ _30\"></span>per i<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>maggiori <span class=\"_ _30\"></span>tassi <span class=\"_ _1\"></span>di <span class=\"_ _30\"></span>attualizzazione <span class=\"_ _30\"></span>utilizzati <span class=\"_ _30\"></span>nella<span class=\"_ _2ba\"> </span>determinazione d<span class=\"_ _1\"></span>el valore attuale del fondo <span class=\"ff5\">che nell\u2019a<span class=\"_ _1\"></span>rco dei trimestri ha vist<span class=\"_ _1\"></span>o degli incrementi arri<span class=\"_ _1\"></span>vando al<span class=\"_ _2ba\"> </span></span>4% e chiudendo al 3<span class=\"_ _1\"></span>,08%.   2023<span class=\"_ _11d\"> </span>2022<span class=\"_ _175\"> </span><span class=\"ls0\">Variazio<span class=\"_ _4\"></span>ni<span class=\"_ _c4\"> </span>%<span class=\"_ _2ba\"> </span></span>Provent<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>art<span class=\"_ _4\"></span>ecipa<span class=\"_ _4\"></span>zio<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>e i<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> a<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>tre <span class=\"_ _4\"></span>imp<span class=\"_ _4\"></span>rese<span class=\"_ _20e\"> </span><span class=\"lsa7\">583<span class=\"_ _76\"></span><span class=\"lsa8\">                             <span class=\"ls0\"> <span class=\"_ _16d\"> </span><span class=\"lsa7\">667<span class=\"_ _20f\"></span><span class=\"lsa8\">                        <span class=\"ls0\"> <span class=\"_ _7f\"> </span>(84)<span class=\"_ _1fd\"> </span>-12<span class=\"_ _1\"></span>,6%<span class=\"_ _2ba\"> </span></span></span></span></span></span></span>Provent<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>fin<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>nzi<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>ri <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>at<span class=\"_ _4\"></span>tu<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>zza<span class=\"_ _4\"></span>zio<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>e b<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>la<span class=\"_ _4\"></span>nce e <span class=\"_ _4\"></span>credit<span class=\"_ _4\"></span>i<span class=\"_ _19e\"> </span>6.46<span class=\"_ _1\"></span>1<span class=\"_ _76\"></span><span class=\"lsa8\">                          <span class=\"ls0\"> <span class=\"_ _16d\"> </span>7.98<span class=\"_ _1\"></span>7<span class=\"_ _20f\"></span><span class=\"lsa8\">                     <span class=\"ls0\"> <span class=\"_ _25\"> </span>(1.526)<span class=\"_ _8b\"> </span>-19,1<span class=\"_ _1\"></span>%<span class=\"_ _2ba\"> </span></span></span></span></span>Al<span class=\"_ _4\"></span>tri<span class=\"_ _4\"></span> i<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>teressi<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>at<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>vi <span class=\"_ _5a\"> </span>5.78<span class=\"_ _30\"></span>7<span class=\"_ _76\"></span><span class=\"lsa8\">                          <span class=\"_ _4\"></span><span class=\"ls0\"> <span class=\"_ _b\"> </span><span class=\"lsa7\">966<span class=\"_ _20f\"></span><span class=\"lsa8\">                        <span class=\"ls0\"> <span class=\"_ _1ee\"> </span>4.821<span class=\"_ _132\"> </span>n.a<span class=\"_ _4\"></span>.<span class=\"_ _2ba\"> </span></span></span></span></span></span>Totale <span class=\"_ _4\"></span>proventi finanzia<span class=\"_ _4\"></span>ri<span class=\"_ _1a4\"> </span>1<span class=\"_ _1\"></span>2.8<span class=\"_ _1\"></span>31<span class=\"_ _76\"></span><span class=\"lsa8\">                        <span class=\"ls0\"> <span class=\"_ _87\"> </span>9<span class=\"_ _30\"></span>.620<span class=\"_ _9\"></span><span class=\"lsa8\">                     <span class=\"_ _4\"></span><span class=\"ls0\"> <span class=\"_ _4e\"> </span>3.<span class=\"_ _1\"></span>211<span class=\"_ _12b\"> </span><span class=\"lsa7\">33,4%<span class=\"_ _2ba\"> </span></span></span></span></span></span>(m<span class=\"_ _30\"></span>iglia<span class=\"_ _1\"></span>ia d<span class=\"_ _1\"></span>i euro<span class=\"_ _1\"></span>)<span class=\"_ _2ba\"> </span>2023<span class=\"_ _11d\"> </span>2022<span class=\"_ _175\"> </span><span class=\"ls0\">Va<span class=\"_ _4\"></span>riazioni<span class=\"_ _17c\"> </span>%<span class=\"_ _2ba\"> </span></span>Int<span class=\"_ _4\"></span>eressi <span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>ssi<span class=\"_ _4\"></span>vi <span class=\"_ _4\"></span>su<span class=\"_ _4\"></span> fi<span class=\"_ _4\"></span>na<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>zia<span class=\"_ _4\"></span>men<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span> b<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>ncari<span class=\"_ _210\"> </span>21.4<span class=\"_ _1\"></span>69<span class=\"_ _76\"></span><span class=\"lsaa\">                        <span class=\"ls0\"> <span class=\"_ _211\"> </span>7.10<span class=\"_ _1\"></span>2<span class=\"_ _20f\"></span><span class=\"lsaa\">                     <span class=\"ls0\"> <span class=\"_ _113\"> </span>14.367<span class=\"_ _50\"> </span>n<span class=\"_ _4\"></span>.a<span class=\"_ _4\"></span>.<span class=\"_ _2ba\"> </span></span></span></span></span>Int<span class=\"_ _4\"></span>eressi <span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>ssi<span class=\"_ _4\"></span>vi <span class=\"_ _4\"></span>su<span class=\"_ _4\"></span> p<span class=\"_ _4\"></span>rest<span class=\"_ _4\"></span>it<span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>bb<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>igazi<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rio<span class=\"_ _212\"> </span>0<span class=\"_ _7d\"> </span>2.056<span class=\"_ _9\"></span><span class=\"lsaa\">                     <span class=\"ls0\"> <span class=\"_ _b4\"> </span>(2.056<span class=\"_ _1\"></span>)<span class=\"_ _11e\"> </span>-100,0<span class=\"_ _1\"></span>%<span class=\"_ _2ba\"> </span></span></span>Int<span class=\"_ _4\"></span>eressi <span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>ssi<span class=\"_ _4\"></span>vi <span class=\"_ _4\"></span>su<span class=\"_ _4\"></span> b<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>efici <span class=\"_ _4\"></span>ai<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>di<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>end<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>ti<span class=\"_ _19c\"> </span>1.7<span class=\"_ _1\"></span>34<span class=\"_ _76\"></span><span class=\"lsaa\">                          <span class=\"ls0\"> <span class=\"_ _b\"> </span><span class=\"lsa9\">894<span class=\"_ _20f\"></span><span class=\"lsaa\">                        <span class=\"ls0\"> <span class=\"_ _4e\"> </span><span class=\"lsa9\">840<span class=\"_ _be\"> </span></span>9<span class=\"_ _1\"></span>4,0%<span class=\"_ _2ba\"> </span></span></span></span></span></span>Int<span class=\"_ _4\"></span>eressi <span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>ssi<span class=\"_ _4\"></span>vi <span class=\"_ _4\"></span>su<span class=\"_ _4\"></span> p<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>ssi<span class=\"_ _4\"></span>vit<span class=\"_ _4\"></span>\u00e0 <span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>er l<span class=\"_ _4\"></span>eas<span class=\"_ _4\"></span>e<span class=\"_ _183\"> </span><span class=\"lsa9\">118<span class=\"_ _76\"></span><span class=\"lsaa\">                             <span class=\"ls0\"> <span class=\"_ _211\"> </span><span class=\"lsa9\">99<span class=\"_ _20f\"></span><span class=\"lsaa\">                          <span class=\"ls0\"> <span class=\"_ _4e\"> </span><span class=\"lsa9\">19<span class=\"_ _be\"> </span></span>19<span class=\"_ _1\"></span>,2%<span class=\"_ _2ba\"> </span></span></span></span></span></span></span>Al<span class=\"_ _4\"></span>tri<span class=\"_ _4\"></span> i<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>teressi<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>pa<span class=\"_ _4\"></span>ssi<span class=\"_ _4\"></span>vi<span class=\"_ _1eb\"> </span>7<span class=\"_ _76\"></span><span class=\"lsaa\">                                 <span class=\"ls0\"> <span class=\"_ _123\"> </span><span class=\"lsa9\">93<span class=\"_ _20f\"></span><span class=\"lsaa\">                          <span class=\"ls0\"> <span class=\"_ _b4\"> </span>(86<span class=\"_ _1\"></span>)<span class=\"_ _1fd\"> </span>-92<span class=\"_ _1\"></span>,5%<span class=\"_ _2ba\"> </span></span></span></span></span></span>Totale <span class=\"_ _4\"></span>oneri <span class=\"_ _4\"></span>finanziari<span class=\"_ _155\"> </span>23.<span class=\"_ _1\"></span>328<span class=\"_ _76\"></span><span class=\"lsaa\">                        <span class=\"ls0\"> <span class=\"_ _e\"> </span>10.24<span class=\"_ _1\"></span>4<span class=\"_ _20f\"></span><span class=\"lsaa\">                   <span class=\"ls0\"> <span class=\"_ _4e\"> </span>13.<span class=\"_ _30\"></span>084<span class=\"_ _132\"> </span>n.a.<span class=\"_ _2ba\"> </span></span></span></span></span>(m<span class=\"_ _1\"></span>igli<span class=\"_ _1\"></span>aia<span class=\"_ _1\"></span> di eur<span class=\"_ _1\"></span>o)",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-644": {
   "value": "29.<span class=\"ffb ls0\"> <span class=\"_ _30\"></span><span class=\"ff3\">Proventi e oneri finanziari<span class=\"_ _2ba\"> </span></span></span>I <span class=\"_ _34\"> </span>proventi <span class=\"_ _34\"> </span>e <span class=\"_ _34\"> </span>oneri <span class=\"_ _34\"> </span>finanziari <span class=\"_ _34\"> </span>presentano <span class=\"_ _34\"></span>complessiva<span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>ente <span class=\"_ _34\"> </span>un <span class=\"_ _34\"> </span>saldo <span class=\"_ _33\"> </span>negativo <span class=\"_ _34\"></span>di <span class=\"_ _34\"> </span><span class=\"ls4\">11.</span>237 <span class=\"_ _2a\"></span>m<span class=\"_ _4\"></span>igliaia <span class=\"_ _34\"> </span>di <span class=\"_ _34\"> </span>euro<span class=\"_ _2ba\"> </span>(negativi <span class=\"_ _2d\"></span>551 <span class=\"_ _2d\"></span>m<span class=\"_ _4\"></span>igliaia <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>euro <span class=\"_ _2d\"></span>nel <span class=\"_ _2f\"></span>2022), <span class=\"_ _2f\"></span>rilevand<span class=\"_ _1\"></span>o <span class=\"_ _2f\"></span>un <span class=\"_ _2d\"></span>incremento <span class=\"_ _2d\"></span>negativo, <span class=\"_ _2d\"></span>principalmente, <span class=\"_ _2d\"></span>per <span class=\"_ _2d\"></span>i <span class=\"_ _2f\"></span>maggiori<span class=\"_ _2ba\"> </span>interessi <span class=\"_ _2d\"></span>passivi <span class=\"_ _2d\"></span>sui <span class=\"_ _2d\"></span>finanziamenti <span class=\"_ _2d\"></span>bancari<span class=\"_ _1\"></span> <span class=\"_ _2f\"></span>a <span class=\"_ _2d\"></span>tasso <span class=\"_ _2d\"></span>variabile <span class=\"_ _2d\"></span>che <span class=\"_ _2f\"></span>ha<span class=\"ls8\">nno</span> <span class=\"_ _2f\"></span><span class=\"ff5\">risentito <span class=\"_ _2d\"></span>dell\u2019incremento <span class=\"_ _2d\"></span>dei <span class=\"_ _2d\"></span>tassi <span class=\"_ _2d\"></span>di<span class=\"_ _2ba\"> </span></span>interesse <span class=\"_ _3d\"> </span>evidenziatosi <span class=\"_ _3d\"> </span>a <span class=\"_ _3d\"> </span>decorrere <span class=\"_ _3d\"> </span>dal <span class=\"_ _13c\"> </span>secondo <span class=\"_ _3d\"> </span>semestre <span class=\"_ _3d\"> </span>2022 <span class=\"_ _3d\"> </span>e <span class=\"_ _13c\"> </span>della <span class=\"_ _3d\"> </span>diversa <span class=\"_ _13c\"> </span>composizione<span class=\"_ _2ba\"> </span>dell\u2019indebitamento <span class=\"_ _30\"></span>finanziario che <span class=\"_ _1\"></span>vedeva nell\u2019eser<span class=\"_ _1\"></span><span class=\"ff3\">cizio precedente <span class=\"_ _1\"></span>la presenz<span class=\"_ _1\"></span>a del <span class=\"_ _1\"></span>prestito <span class=\"_ _1\"></span>obbligazionario<span class=\"ls13\">,<span class=\"_ _2ba\"> </span></span></span>giunto a <span class=\"_ _4\"></span>scadenza <span class=\"_ _4\"></span>nel mese <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>agosto <span class=\"_ _4\"></span>2022 <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>su <span class=\"_ _4\"></span>cui maturavano <span class=\"_ _4\"></span>interessi in <span class=\"_ _4\"></span>misura fissa. <span class=\"_ _2d\"></span>La voce <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>oggetto<span class=\"_ _2ba\"> </span>accoglie proventi <span class=\"_ _4\"></span>finanziari per 12.831 migliaia <span class=\"_ _4\"></span>di euro, <span class=\"_ _4\"></span>oneri <span class=\"_ _4\"></span>finanziari per 23.328 <span class=\"_ _4\"></span>migliaia di <span class=\"_ _4\"></span>euro <span class=\"_ _2d\"></span>e il <span class=\"_ _4\"></span>sald<span class=\"_ _1\"></span>o<span class=\"_ _2ba\"> </span>netto negativo delle <span class=\"_ _1\"></span>operazioni in valuta<span class=\"_ _1\"></span> estera per 740 <span class=\"_ _1\"></span>migliaia di euro.<span class=\"_ _2ba\"> </span>La composizione dei pr<span class=\"_ _1\"></span>oventi finanziar<span class=\"_ _1\"></span>i \u00e8 riportata nel<span class=\"_ _1\"></span>la seguente tabella:<span class=\"_ _2ba\"> </span>I<span class=\"ff4\"> <span class=\"_ _30\"></span><span class=\"ff3 fc2\">proventi <span class=\"_ _1\"></span>finanziari <span class=\"_ _30\"></span><span class=\"fc0\">presentano <span class=\"_ _30\"></span>un <span class=\"_ _1\"></span><span class=\"lsa\">in<span class=\"ls0\">crement<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>di <span class=\"_ _30\"></span>3.2<span class=\"ls17\">11</span> <span class=\"ff5\">mig<span class=\"_ _1\"></span>liaia <span class=\"_ _30\"></span>di <span class=\"_ _1\"></span>euro, <span class=\"_ _30\"></span>rispetto <span class=\"_ _30\"></span>all\u2019esercizio <span class=\"_ _30\"></span>precedente,<span class=\"_ _1\"></span> <span class=\"ff3\">per<span class=\"_ _2ba\"> </span></span></span></span></span></span></span></span>i magg<span class=\"_ _1\"></span>iori <span class=\"_ _1\"></span>interessi <span class=\"_ _30\"></span>bancari <span class=\"_ _30\"></span>sulle giacenze<span class=\"_ _1\"></span> di<span class=\"_ _30\"></span> conto <span class=\"_ _1\"></span>corrente<span class=\"_ _1\"></span> rit<span class=\"_ _1\"></span>ornati r<span class=\"_ _1\"></span>emunerativi <span class=\"_ _30\"></span>dopo i <span class=\"_ _30\"></span>tassi <span class=\"_ _1\"></span>a z<span class=\"_ _1\"></span>ero <span class=\"_ _1\"></span>presenti<span class=\"_ _2ba\"> </span>negli <span class=\"_ _2f\"></span>esercizi <span class=\"_ _2a\"></span>precedenti <span class=\"_ _2f\"></span>e <span class=\"_ _2a\"></span>dal <span class=\"_ _2f\"></span>provento <span class=\"_ _2a\"></span>finanziario <span class=\"_ _2a\"></span>di <span class=\"_ _2f\"></span>2,5 <span class=\"_ _2a\"></span>milioni <span class=\"_ _2f\"></span>di <span class=\"_ _2a\"></span>euro <span class=\"_ _2a\"></span>iscritt<span class=\"_ _1\"></span>o <span class=\"_ _2a\"></span>in <span class=\"_ _2a\"></span>relazi<span class=\"_ _1\"></span>one <span class=\"_ _2a\"></span>alla <span class=\"_ _2f\"></span>positiva<span class=\"_ _2ba\"> </span>rinegoziazione e rid<span class=\"_ _1\"></span>uzione del <span class=\"ff6\">credit<span class=\"_ _1\"></span> spread<span class=\"ff3\"> relativo al<span class=\"_ _1\"></span>la passivit\u00e0 finanziar<span class=\"_ _1\"></span>ia di 360 milioni di <span class=\"_ _1\"></span>euro.<span class=\"_ _2ba\"> </span></span></span>Il dettaglio degli <span class=\"_ _1\"></span>oneri finanziari \u00e8 rip<span class=\"_ _1\"></span>ortato nella segue<span class=\"_ _30\"></span>nte t<span class=\"_ _4\"></span>abella:<span class=\"_ _2ba\"> </span>Il <span class=\"_ _1\"></span>maggior <span class=\"_ _1\"></span>valore d<span class=\"_ _1\"></span>egli <span class=\"fc2\">on<span class=\"_ _1\"></span>eri <span class=\"_ _1\"></span>finanziari <span class=\"_ _30\"></span><span class=\"fc0\">per 1<span class=\"ls4\">3.</span>084 <span class=\"_ _30\"></span><span class=\"ff5\">m<span class=\"_ _4\"></span>igliaia<span class=\"_ _1\"></span> di <span class=\"_ _30\"></span>euro, rispett<span class=\"_ _1\"></span>o all\u2019eser<span class=\"_ _30\"></span>cizio precedente, <span class=\"_ _1\"></span><span class=\"ff3\">riflette <span class=\"_ _30\"></span>la<span class=\"_ _2ba\"> </span></span></span></span></span>crescita <span class=\"_ _4\"></span><span class=\"ff5\">dei <span class=\"_ _2d\"></span>tassi <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>interes<span class=\"_ _30\"></span>se <span class=\"_ _2d\"></span>sull\u2019indebitamento <span class=\"_ _4\"></span><span class=\"ff3\">finanziario <span class=\"_ _4\"></span>variabile <span class=\"_ _4\"></span>applicati <span class=\"_ _4\"></span>ad <span class=\"_ _2d\"></span>una <span class=\"_ _4\"></span>diversa <span class=\"_ _4\"></span>composizione<span class=\"_ _2ba\"> </span></span></span>dell\u2019indebitamento <span class=\"_ _1\"></span>finanziario<span class=\"ff3\">, andament<span class=\"_ _1\"></span>o confermato anche dal tass<span class=\"_ _1\"></span>o di interesse medio sui finan<span class=\"_ _1\"></span>ziamenti<span class=\"_ _2ba\"> </span></span>bancari passato <span class=\"_ _4\"></span>dall<span class=\"ff5\">\u20191,47% dell\u2019esercizio </span>2022 al <span class=\"_ _4\"></span>3,83% <span class=\"ff5\">dell\u2019esercizio 2023. <span class=\"_ _4\"></span></span>Tale andamento si <span class=\"_ _4\"></span>riflette anche<span class=\"_ _2ba\"> </span>sugli <span class=\"_ _30\"></span>interessi <span class=\"_ _30\"></span>passivi su <span class=\"_ _30\"></span>benefici <span class=\"_ _30\"></span>ai <span class=\"_ _30\"></span>dipendenti <span class=\"_ _30\"></span>del G<span class=\"_ _1\"></span>ruppo <span class=\"_ _30\"></span>per i<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>maggiori <span class=\"_ _30\"></span>tassi <span class=\"_ _1\"></span>di <span class=\"_ _30\"></span>attualizzazione <span class=\"_ _30\"></span>utilizzati <span class=\"_ _30\"></span>nella<span class=\"_ _2ba\"> </span>determinazione d<span class=\"_ _1\"></span>el valore attuale del fondo <span class=\"ff5\">che nell\u2019a<span class=\"_ _1\"></span>rco dei trimestri ha vist<span class=\"_ _1\"></span>o degli incrementi arri<span class=\"_ _1\"></span>vando al<span class=\"_ _2ba\"> </span></span>4% e chiudendo al 3<span class=\"_ _1\"></span>,08%.   2023<span class=\"_ _11d\"> </span>2022<span class=\"_ _175\"> </span><span class=\"ls0\">Variazio<span class=\"_ _4\"></span>ni<span class=\"_ _c4\"> </span>%<span class=\"_ _2ba\"> </span></span>Provent<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>art<span class=\"_ _4\"></span>ecipa<span class=\"_ _4\"></span>zio<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>e i<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> a<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>tre <span class=\"_ _4\"></span>imp<span class=\"_ _4\"></span>rese<span class=\"_ _20e\"> </span><span class=\"lsa7\">583<span class=\"_ _76\"></span><span class=\"lsa8\">                             <span class=\"ls0\"> <span class=\"_ _16d\"> </span><span class=\"lsa7\">667<span class=\"_ _20f\"></span><span class=\"lsa8\">                        <span class=\"ls0\"> <span class=\"_ _7f\"> </span>(84)<span class=\"_ _1fd\"> </span>-12<span class=\"_ _1\"></span>,6%<span class=\"_ _2ba\"> </span></span></span></span></span></span></span>Provent<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>fin<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>nzi<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>ri <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>at<span class=\"_ _4\"></span>tu<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>zza<span class=\"_ _4\"></span>zio<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>e b<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>la<span class=\"_ _4\"></span>nce e <span class=\"_ _4\"></span>credit<span class=\"_ _4\"></span>i<span class=\"_ _19e\"> </span>6.46<span class=\"_ _1\"></span>1<span class=\"_ _76\"></span><span class=\"lsa8\">                          <span class=\"ls0\"> <span class=\"_ _16d\"> </span>7.98<span class=\"_ _1\"></span>7<span class=\"_ _20f\"></span><span class=\"lsa8\">                     <span class=\"ls0\"> <span class=\"_ _25\"> </span>(1.526)<span class=\"_ _8b\"> </span>-19,1<span class=\"_ _1\"></span>%<span class=\"_ _2ba\"> </span></span></span></span></span>Al<span class=\"_ _4\"></span>tri<span class=\"_ _4\"></span> i<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>teressi<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>at<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>vi <span class=\"_ _5a\"> </span>5.78<span class=\"_ _30\"></span>7<span class=\"_ _76\"></span><span class=\"lsa8\">                          <span class=\"_ _4\"></span><span class=\"ls0\"> <span class=\"_ _b\"> </span><span class=\"lsa7\">966<span class=\"_ _20f\"></span><span class=\"lsa8\">                        <span class=\"ls0\"> <span class=\"_ _1ee\"> </span>4.821<span class=\"_ _132\"> </span>n.a<span class=\"_ _4\"></span>.<span class=\"_ _2ba\"> </span></span></span></span></span></span>Totale <span class=\"_ _4\"></span>proventi finanzia<span class=\"_ _4\"></span>ri<span class=\"_ _1a4\"> </span>1<span class=\"_ _1\"></span>2.8<span class=\"_ _1\"></span>31<span class=\"_ _76\"></span><span class=\"lsa8\">                        <span class=\"ls0\"> <span class=\"_ _87\"> </span>9<span class=\"_ _30\"></span>.620<span class=\"_ _9\"></span><span class=\"lsa8\">                     <span class=\"_ _4\"></span><span class=\"ls0\"> <span class=\"_ _4e\"> </span>3.<span class=\"_ _1\"></span>211<span class=\"_ _12b\"> </span><span class=\"lsa7\">33,4%<span class=\"_ _2ba\"> </span></span></span></span></span></span>(m<span class=\"_ _30\"></span>iglia<span class=\"_ _1\"></span>ia d<span class=\"_ _1\"></span>i euro<span class=\"_ _1\"></span>)<span class=\"_ _2ba\"> </span>2023<span class=\"_ _11d\"> </span>2022<span class=\"_ _175\"> </span><span class=\"ls0\">Va<span class=\"_ _4\"></span>riazioni<span class=\"_ _17c\"> </span>%<span class=\"_ _2ba\"> </span></span>Int<span class=\"_ _4\"></span>eressi <span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>ssi<span class=\"_ _4\"></span>vi <span class=\"_ _4\"></span>su<span class=\"_ _4\"></span> fi<span class=\"_ _4\"></span>na<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>zia<span class=\"_ _4\"></span>men<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span> b<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>ncari<span class=\"_ _210\"> </span>21.4<span class=\"_ _1\"></span>69<span class=\"_ _76\"></span><span class=\"lsaa\">                        <span class=\"ls0\"> <span class=\"_ _211\"> </span>7.10<span class=\"_ _1\"></span>2<span class=\"_ _20f\"></span><span class=\"lsaa\">                     <span class=\"ls0\"> <span class=\"_ _113\"> </span>14.367<span class=\"_ _50\"> </span>n<span class=\"_ _4\"></span>.a<span class=\"_ _4\"></span>.<span class=\"_ _2ba\"> </span></span></span></span></span>Int<span class=\"_ _4\"></span>eressi <span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>ssi<span class=\"_ _4\"></span>vi <span class=\"_ _4\"></span>su<span class=\"_ _4\"></span> p<span class=\"_ _4\"></span>rest<span class=\"_ _4\"></span>it<span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>bb<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>igazi<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rio<span class=\"_ _212\"> </span>0<span class=\"_ _7d\"> </span>2.056<span class=\"_ _9\"></span><span class=\"lsaa\">                     <span class=\"ls0\"> <span class=\"_ _b4\"> </span>(2.056<span class=\"_ _1\"></span>)<span class=\"_ _11e\"> </span>-100,0<span class=\"_ _1\"></span>%<span class=\"_ _2ba\"> </span></span></span>Int<span class=\"_ _4\"></span>eressi <span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>ssi<span class=\"_ _4\"></span>vi <span class=\"_ _4\"></span>su<span class=\"_ _4\"></span> b<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>efici <span class=\"_ _4\"></span>ai<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>di<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>end<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>ti<span class=\"_ _19c\"> </span>1.7<span class=\"_ _1\"></span>34<span class=\"_ _76\"></span><span class=\"lsaa\">                          <span class=\"ls0\"> <span class=\"_ _b\"> </span><span class=\"lsa9\">894<span class=\"_ _20f\"></span><span class=\"lsaa\">                        <span class=\"ls0\"> <span class=\"_ _4e\"> </span><span class=\"lsa9\">840<span class=\"_ _be\"> </span></span>9<span class=\"_ _1\"></span>4,0%<span class=\"_ _2ba\"> </span></span></span></span></span></span>Int<span class=\"_ _4\"></span>eressi <span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>ssi<span class=\"_ _4\"></span>vi <span class=\"_ _4\"></span>su<span class=\"_ _4\"></span> p<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>ssi<span class=\"_ _4\"></span>vit<span class=\"_ _4\"></span>\u00e0 <span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>er l<span class=\"_ _4\"></span>eas<span class=\"_ _4\"></span>e<span class=\"_ _183\"> </span><span class=\"lsa9\">118<span class=\"_ _76\"></span><span class=\"lsaa\">                             <span class=\"ls0\"> <span class=\"_ _211\"> </span><span class=\"lsa9\">99<span class=\"_ _20f\"></span><span class=\"lsaa\">                          <span class=\"ls0\"> <span class=\"_ _4e\"> </span><span class=\"lsa9\">19<span class=\"_ _be\"> </span></span>19<span class=\"_ _1\"></span>,2%<span class=\"_ _2ba\"> </span></span></span></span></span></span></span>Al<span class=\"_ _4\"></span>tri<span class=\"_ _4\"></span> i<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>teressi<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>pa<span class=\"_ _4\"></span>ssi<span class=\"_ _4\"></span>vi<span class=\"_ _1eb\"> </span>7<span class=\"_ _76\"></span><span class=\"lsaa\">                                 <span class=\"ls0\"> <span class=\"_ _123\"> </span><span class=\"lsa9\">93<span class=\"_ _20f\"></span><span class=\"lsaa\">                          <span class=\"ls0\"> <span class=\"_ _b4\"> </span>(86<span class=\"_ _1\"></span>)<span class=\"_ _1fd\"> </span>-92<span class=\"_ _1\"></span>,5%<span class=\"_ _2ba\"> </span></span></span></span></span></span>Totale <span class=\"_ _4\"></span>oneri <span class=\"_ _4\"></span>finanziari<span class=\"_ _155\"> </span>23.<span class=\"_ _1\"></span>328<span class=\"_ _76\"></span><span class=\"lsaa\">                        <span class=\"ls0\"> <span class=\"_ _e\"> </span>10.24<span class=\"_ _1\"></span>4<span class=\"_ _20f\"></span><span class=\"lsaa\">                   <span class=\"ls0\"> <span class=\"_ _4e\"> </span>13.<span class=\"_ _30\"></span>084<span class=\"_ _132\"> </span>n.a.<span class=\"_ _2ba\"> </span></span></span></span></span>(m<span class=\"_ _1\"></span>igli<span class=\"_ _1\"></span>aia<span class=\"_ _1\"></span> di eur<span class=\"_ _1\"></span>o)",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-659": {
   "value": "29.<span class=\"ffb ls0\"> <span class=\"_ _30\"></span><span class=\"ff3\">Proventi e oneri finanziari<span class=\"_ _2ba\"> </span></span></span>I <span class=\"_ _34\"> </span>proventi <span class=\"_ _34\"> </span>e <span class=\"_ _34\"> </span>oneri <span class=\"_ _34\"> </span>finanziari <span class=\"_ _34\"> </span>presentano <span class=\"_ _34\"></span>complessiva<span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>ente <span class=\"_ _34\"> </span>un <span class=\"_ _34\"> </span>saldo <span class=\"_ _33\"> </span>negativo <span class=\"_ _34\"></span>di <span class=\"_ _34\"> </span><span class=\"ls4\">11.</span>237 <span class=\"_ _2a\"></span>m<span class=\"_ _4\"></span>igliaia <span class=\"_ _34\"> </span>di <span class=\"_ _34\"> </span>euro<span class=\"_ _2ba\"> </span>(negativi <span class=\"_ _2d\"></span>551 <span class=\"_ _2d\"></span>m<span class=\"_ _4\"></span>igliaia <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>euro <span class=\"_ _2d\"></span>nel <span class=\"_ _2f\"></span>2022), <span class=\"_ _2f\"></span>rilevand<span class=\"_ _1\"></span>o <span class=\"_ _2f\"></span>un <span class=\"_ _2d\"></span>incremento <span class=\"_ _2d\"></span>negativo, <span class=\"_ _2d\"></span>principalmente, <span class=\"_ _2d\"></span>per <span class=\"_ _2d\"></span>i <span class=\"_ _2f\"></span>maggiori<span class=\"_ _2ba\"> </span>interessi <span class=\"_ _2d\"></span>passivi <span class=\"_ _2d\"></span>sui <span class=\"_ _2d\"></span>finanziamenti <span class=\"_ _2d\"></span>bancari<span class=\"_ _1\"></span> <span class=\"_ _2f\"></span>a <span class=\"_ _2d\"></span>tasso <span class=\"_ _2d\"></span>variabile <span class=\"_ _2d\"></span>che <span class=\"_ _2f\"></span>ha<span class=\"ls8\">nno</span> <span class=\"_ _2f\"></span><span class=\"ff5\">risentito <span class=\"_ _2d\"></span>dell\u2019incremento <span class=\"_ _2d\"></span>dei <span class=\"_ _2d\"></span>tassi <span class=\"_ _2d\"></span>di<span class=\"_ _2ba\"> </span></span>interesse <span class=\"_ _3d\"> </span>evidenziatosi <span class=\"_ _3d\"> </span>a <span class=\"_ _3d\"> </span>decorrere <span class=\"_ _3d\"> </span>dal <span class=\"_ _13c\"> </span>secondo <span class=\"_ _3d\"> </span>semestre <span class=\"_ _3d\"> </span>2022 <span class=\"_ _3d\"> </span>e <span class=\"_ _13c\"> </span>della <span class=\"_ _3d\"> </span>diversa <span class=\"_ _13c\"> </span>composizione<span class=\"_ _2ba\"> </span>dell\u2019indebitamento <span class=\"_ _30\"></span>finanziario che <span class=\"_ _1\"></span>vedeva nell\u2019eser<span class=\"_ _1\"></span><span class=\"ff3\">cizio precedente <span class=\"_ _1\"></span>la presenz<span class=\"_ _1\"></span>a del <span class=\"_ _1\"></span>prestito <span class=\"_ _1\"></span>obbligazionario<span class=\"ls13\">,<span class=\"_ _2ba\"> </span></span></span>giunto a <span class=\"_ _4\"></span>scadenza <span class=\"_ _4\"></span>nel mese <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>agosto <span class=\"_ _4\"></span>2022 <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>su <span class=\"_ _4\"></span>cui maturavano <span class=\"_ _4\"></span>interessi in <span class=\"_ _4\"></span>misura fissa. <span class=\"_ _2d\"></span>La voce <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>oggetto<span class=\"_ _2ba\"> </span>accoglie proventi <span class=\"_ _4\"></span>finanziari per 12.831 migliaia <span class=\"_ _4\"></span>di euro, <span class=\"_ _4\"></span>oneri <span class=\"_ _4\"></span>finanziari per 23.328 <span class=\"_ _4\"></span>migliaia di <span class=\"_ _4\"></span>euro <span class=\"_ _2d\"></span>e il <span class=\"_ _4\"></span>sald<span class=\"_ _1\"></span>o<span class=\"_ _2ba\"> </span>netto negativo delle <span class=\"_ _1\"></span>operazioni in valuta<span class=\"_ _1\"></span> estera per 740 <span class=\"_ _1\"></span>migliaia di euro.<span class=\"_ _2ba\"> </span>La composizione dei pr<span class=\"_ _1\"></span>oventi finanziar<span class=\"_ _1\"></span>i \u00e8 riportata nel<span class=\"_ _1\"></span>la seguente tabella:<span class=\"_ _2ba\"> </span>I<span class=\"ff4\"> <span class=\"_ _30\"></span><span class=\"ff3 fc2\">proventi <span class=\"_ _1\"></span>finanziari <span class=\"_ _30\"></span><span class=\"fc0\">presentano <span class=\"_ _30\"></span>un <span class=\"_ _1\"></span><span class=\"lsa\">in<span class=\"ls0\">crement<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>di <span class=\"_ _30\"></span>3.2<span class=\"ls17\">11</span> <span class=\"ff5\">mig<span class=\"_ _1\"></span>liaia <span class=\"_ _30\"></span>di <span class=\"_ _1\"></span>euro, <span class=\"_ _30\"></span>rispetto <span class=\"_ _30\"></span>all\u2019esercizio <span class=\"_ _30\"></span>precedente,<span class=\"_ _1\"></span> <span class=\"ff3\">per<span class=\"_ _2ba\"> </span></span></span></span></span></span></span></span>i magg<span class=\"_ _1\"></span>iori <span class=\"_ _1\"></span>interessi <span class=\"_ _30\"></span>bancari <span class=\"_ _30\"></span>sulle giacenze<span class=\"_ _1\"></span> di<span class=\"_ _30\"></span> conto <span class=\"_ _1\"></span>corrente<span class=\"_ _1\"></span> rit<span class=\"_ _1\"></span>ornati r<span class=\"_ _1\"></span>emunerativi <span class=\"_ _30\"></span>dopo i <span class=\"_ _30\"></span>tassi <span class=\"_ _1\"></span>a z<span class=\"_ _1\"></span>ero <span class=\"_ _1\"></span>presenti<span class=\"_ _2ba\"> </span>negli <span class=\"_ _2f\"></span>esercizi <span class=\"_ _2a\"></span>precedenti <span class=\"_ _2f\"></span>e <span class=\"_ _2a\"></span>dal <span class=\"_ _2f\"></span>provento <span class=\"_ _2a\"></span>finanziario <span class=\"_ _2a\"></span>di <span class=\"_ _2f\"></span>2,5 <span class=\"_ _2a\"></span>milioni <span class=\"_ _2f\"></span>di <span class=\"_ _2a\"></span>euro <span class=\"_ _2a\"></span>iscritt<span class=\"_ _1\"></span>o <span class=\"_ _2a\"></span>in <span class=\"_ _2a\"></span>relazi<span class=\"_ _1\"></span>one <span class=\"_ _2a\"></span>alla <span class=\"_ _2f\"></span>positiva<span class=\"_ _2ba\"> </span>rinegoziazione e rid<span class=\"_ _1\"></span>uzione del <span class=\"ff6\">credit<span class=\"_ _1\"></span> spread<span class=\"ff3\"> relativo al<span class=\"_ _1\"></span>la passivit\u00e0 finanziar<span class=\"_ _1\"></span>ia di 360 milioni di <span class=\"_ _1\"></span>euro.<span class=\"_ _2ba\"> </span></span></span>Il dettaglio degli <span class=\"_ _1\"></span>oneri finanziari \u00e8 rip<span class=\"_ _1\"></span>ortato nella segue<span class=\"_ _30\"></span>nte t<span class=\"_ _4\"></span>abella:<span class=\"_ _2ba\"> </span>Il <span class=\"_ _1\"></span>maggior <span class=\"_ _1\"></span>valore d<span class=\"_ _1\"></span>egli <span class=\"fc2\">on<span class=\"_ _1\"></span>eri <span class=\"_ _1\"></span>finanziari <span class=\"_ _30\"></span><span class=\"fc0\">per 1<span class=\"ls4\">3.</span>084 <span class=\"_ _30\"></span><span class=\"ff5\">m<span class=\"_ _4\"></span>igliaia<span class=\"_ _1\"></span> di <span class=\"_ _30\"></span>euro, rispett<span class=\"_ _1\"></span>o all\u2019eser<span class=\"_ _30\"></span>cizio precedente, <span class=\"_ _1\"></span><span class=\"ff3\">riflette <span class=\"_ _30\"></span>la<span class=\"_ _2ba\"> </span></span></span></span></span>crescita <span class=\"_ _4\"></span><span class=\"ff5\">dei <span class=\"_ _2d\"></span>tassi <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>interes<span class=\"_ _30\"></span>se <span class=\"_ _2d\"></span>sull\u2019indebitamento <span class=\"_ _4\"></span><span class=\"ff3\">finanziario <span class=\"_ _4\"></span>variabile <span class=\"_ _4\"></span>applicati <span class=\"_ _4\"></span>ad <span class=\"_ _2d\"></span>una <span class=\"_ _4\"></span>diversa <span class=\"_ _4\"></span>composizione<span class=\"_ _2ba\"> </span></span></span>dell\u2019indebitamento <span class=\"_ _1\"></span>finanziario<span class=\"ff3\">, andament<span class=\"_ _1\"></span>o confermato anche dal tass<span class=\"_ _1\"></span>o di interesse medio sui finan<span class=\"_ _1\"></span>ziamenti<span class=\"_ _2ba\"> </span></span>bancari passato <span class=\"_ _4\"></span>dall<span class=\"ff5\">\u20191,47% dell\u2019esercizio </span>2022 al <span class=\"_ _4\"></span>3,83% <span class=\"ff5\">dell\u2019esercizio 2023. <span class=\"_ _4\"></span></span>Tale andamento si <span class=\"_ _4\"></span>riflette anche<span class=\"_ _2ba\"> </span>sugli <span class=\"_ _30\"></span>interessi <span class=\"_ _30\"></span>passivi su <span class=\"_ _30\"></span>benefici <span class=\"_ _30\"></span>ai <span class=\"_ _30\"></span>dipendenti <span class=\"_ _30\"></span>del G<span class=\"_ _1\"></span>ruppo <span class=\"_ _30\"></span>per i<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>maggiori <span class=\"_ _30\"></span>tassi <span class=\"_ _1\"></span>di <span class=\"_ _30\"></span>attualizzazione <span class=\"_ _30\"></span>utilizzati <span class=\"_ _30\"></span>nella<span class=\"_ _2ba\"> </span>determinazione d<span class=\"_ _1\"></span>el valore attuale del fondo <span class=\"ff5\">che nell\u2019a<span class=\"_ _1\"></span>rco dei trimestri ha vist<span class=\"_ _1\"></span>o degli incrementi arri<span class=\"_ _1\"></span>vando al<span class=\"_ _2ba\"> </span></span>4% e chiudendo al 3<span class=\"_ _1\"></span>,08%.   2023<span class=\"_ _11d\"> </span>2022<span class=\"_ _175\"> </span><span class=\"ls0\">Variazio<span class=\"_ _4\"></span>ni<span class=\"_ _c4\"> </span>%<span class=\"_ _2ba\"> </span></span>Provent<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>art<span class=\"_ _4\"></span>ecipa<span class=\"_ _4\"></span>zio<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>e i<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> a<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>tre <span class=\"_ _4\"></span>imp<span class=\"_ _4\"></span>rese<span class=\"_ _20e\"> </span><span class=\"lsa7\">583<span class=\"_ _76\"></span><span class=\"lsa8\">                             <span class=\"ls0\"> <span class=\"_ _16d\"> </span><span class=\"lsa7\">667<span class=\"_ _20f\"></span><span class=\"lsa8\">                        <span class=\"ls0\"> <span class=\"_ _7f\"> </span>(84)<span class=\"_ _1fd\"> </span>-12<span class=\"_ _1\"></span>,6%<span class=\"_ _2ba\"> </span></span></span></span></span></span></span>Provent<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>fin<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>nzi<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>ri <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>at<span class=\"_ _4\"></span>tu<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>zza<span class=\"_ _4\"></span>zio<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>e b<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>la<span class=\"_ _4\"></span>nce e <span class=\"_ _4\"></span>credit<span class=\"_ _4\"></span>i<span class=\"_ _19e\"> </span>6.46<span class=\"_ _1\"></span>1<span class=\"_ _76\"></span><span class=\"lsa8\">                          <span class=\"ls0\"> <span class=\"_ _16d\"> </span>7.98<span class=\"_ _1\"></span>7<span class=\"_ _20f\"></span><span class=\"lsa8\">                     <span class=\"ls0\"> <span class=\"_ _25\"> </span>(1.526)<span class=\"_ _8b\"> </span>-19,1<span class=\"_ _1\"></span>%<span class=\"_ _2ba\"> </span></span></span></span></span>Al<span class=\"_ _4\"></span>tri<span class=\"_ _4\"></span> i<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>teressi<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>at<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>vi <span class=\"_ _5a\"> </span>5.78<span class=\"_ _30\"></span>7<span class=\"_ _76\"></span><span class=\"lsa8\">                          <span class=\"_ _4\"></span><span class=\"ls0\"> <span class=\"_ _b\"> </span><span class=\"lsa7\">966<span class=\"_ _20f\"></span><span class=\"lsa8\">                        <span class=\"ls0\"> <span class=\"_ _1ee\"> </span>4.821<span class=\"_ _132\"> </span>n.a<span class=\"_ _4\"></span>.<span class=\"_ _2ba\"> </span></span></span></span></span></span>Totale <span class=\"_ _4\"></span>proventi finanzia<span class=\"_ _4\"></span>ri<span class=\"_ _1a4\"> </span>1<span class=\"_ _1\"></span>2.8<span class=\"_ _1\"></span>31<span class=\"_ _76\"></span><span class=\"lsa8\">                        <span class=\"ls0\"> <span class=\"_ _87\"> </span>9<span class=\"_ _30\"></span>.620<span class=\"_ _9\"></span><span class=\"lsa8\">                     <span class=\"_ _4\"></span><span class=\"ls0\"> <span class=\"_ _4e\"> </span>3.<span class=\"_ _1\"></span>211<span class=\"_ _12b\"> </span><span class=\"lsa7\">33,4%<span class=\"_ _2ba\"> </span></span></span></span></span></span>(m<span class=\"_ _30\"></span>iglia<span class=\"_ _1\"></span>ia d<span class=\"_ _1\"></span>i euro<span class=\"_ _1\"></span>)<span class=\"_ _2ba\"> </span>2023<span class=\"_ _11d\"> </span>2022<span class=\"_ _175\"> </span><span class=\"ls0\">Va<span class=\"_ _4\"></span>riazioni<span class=\"_ _17c\"> </span>%<span class=\"_ _2ba\"> </span></span>Int<span class=\"_ _4\"></span>eressi <span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>ssi<span class=\"_ _4\"></span>vi <span class=\"_ _4\"></span>su<span class=\"_ _4\"></span> fi<span class=\"_ _4\"></span>na<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>zia<span class=\"_ _4\"></span>men<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span> b<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>ncari<span class=\"_ _210\"> </span>21.4<span class=\"_ _1\"></span>69<span class=\"_ _76\"></span><span class=\"lsaa\">                        <span class=\"ls0\"> <span class=\"_ _211\"> </span>7.10<span class=\"_ _1\"></span>2<span class=\"_ _20f\"></span><span class=\"lsaa\">                     <span class=\"ls0\"> <span class=\"_ _113\"> </span>14.367<span class=\"_ _50\"> </span>n<span class=\"_ _4\"></span>.a<span class=\"_ _4\"></span>.<span class=\"_ _2ba\"> </span></span></span></span></span>Int<span class=\"_ _4\"></span>eressi <span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>ssi<span class=\"_ _4\"></span>vi <span class=\"_ _4\"></span>su<span class=\"_ _4\"></span> p<span class=\"_ _4\"></span>rest<span class=\"_ _4\"></span>it<span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>bb<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>igazi<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rio<span class=\"_ _212\"> </span>0<span class=\"_ _7d\"> </span>2.056<span class=\"_ _9\"></span><span class=\"lsaa\">                     <span class=\"ls0\"> <span class=\"_ _b4\"> </span>(2.056<span class=\"_ _1\"></span>)<span class=\"_ _11e\"> </span>-100,0<span class=\"_ _1\"></span>%<span class=\"_ _2ba\"> </span></span></span>Int<span class=\"_ _4\"></span>eressi <span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>ssi<span class=\"_ _4\"></span>vi <span class=\"_ _4\"></span>su<span class=\"_ _4\"></span> b<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>efici <span class=\"_ _4\"></span>ai<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>di<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>end<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>ti<span class=\"_ _19c\"> </span>1.7<span class=\"_ _1\"></span>34<span class=\"_ _76\"></span><span class=\"lsaa\">                          <span class=\"ls0\"> <span class=\"_ _b\"> </span><span class=\"lsa9\">894<span class=\"_ _20f\"></span><span class=\"lsaa\">                        <span class=\"ls0\"> <span class=\"_ _4e\"> </span><span class=\"lsa9\">840<span class=\"_ _be\"> </span></span>9<span class=\"_ _1\"></span>4,0%<span class=\"_ _2ba\"> </span></span></span></span></span></span>Int<span class=\"_ _4\"></span>eressi <span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>ssi<span class=\"_ _4\"></span>vi <span class=\"_ _4\"></span>su<span class=\"_ _4\"></span> p<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>ssi<span class=\"_ _4\"></span>vit<span class=\"_ _4\"></span>\u00e0 <span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>er l<span class=\"_ _4\"></span>eas<span class=\"_ _4\"></span>e<span class=\"_ _183\"> </span><span class=\"lsa9\">118<span class=\"_ _76\"></span><span class=\"lsaa\">                             <span class=\"ls0\"> <span class=\"_ _211\"> </span><span class=\"lsa9\">99<span class=\"_ _20f\"></span><span class=\"lsaa\">                          <span class=\"ls0\"> <span class=\"_ _4e\"> </span><span class=\"lsa9\">19<span class=\"_ _be\"> </span></span>19<span class=\"_ _1\"></span>,2%<span class=\"_ _2ba\"> </span></span></span></span></span></span></span>Al<span class=\"_ _4\"></span>tri<span class=\"_ _4\"></span> i<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>teressi<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>pa<span class=\"_ _4\"></span>ssi<span class=\"_ _4\"></span>vi<span class=\"_ _1eb\"> </span>7<span class=\"_ _76\"></span><span class=\"lsaa\">                                 <span class=\"ls0\"> <span class=\"_ _123\"> </span><span class=\"lsa9\">93<span class=\"_ _20f\"></span><span class=\"lsaa\">                          <span class=\"ls0\"> <span class=\"_ _b4\"> </span>(86<span class=\"_ _1\"></span>)<span class=\"_ _1fd\"> </span>-92<span class=\"_ _1\"></span>,5%<span class=\"_ _2ba\"> </span></span></span></span></span></span>Totale <span class=\"_ _4\"></span>oneri <span class=\"_ _4\"></span>finanziari<span class=\"_ _155\"> </span>23.<span class=\"_ _1\"></span>328<span class=\"_ _76\"></span><span class=\"lsaa\">                        <span class=\"ls0\"> <span class=\"_ _e\"> </span>10.24<span class=\"_ _1\"></span>4<span class=\"_ _20f\"></span><span class=\"lsaa\">                   <span class=\"ls0\"> <span class=\"_ _4e\"> </span>13.<span class=\"_ _30\"></span>084<span class=\"_ _132\"> </span>n.a.<span class=\"_ _2ba\"> </span></span></span></span></span>(m<span class=\"_ _1\"></span>igli<span class=\"_ _1\"></span>aia<span class=\"_ _1\"></span> di eur<span class=\"_ _1\"></span>o)",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-645": {
   "value": "<div class=\"c w8 h0 gs57\"><div class=\"t m0 x1 h69 y118 ff3 fs8 fc2 sc0 ls73 ws0\">30.<span class=\"ffb ls0\"> <span class=\"_ _30\"></span><span class=\"ff3\">Imposte </span></span><span class=\"ffb ls0\"><span class=\"ff3\"> </span></span></div><div class=\"t m0 x1 h8 y119 ff3 fs4 fc0 sc0 ls0 ws0\">Le i<span class=\"_ _1\"></span>mposte sul<span class=\"_ _1\"></span> r<span class=\"_ _1\"></span>eddito a<span class=\"_ _1\"></span>mmontano <span class=\"_ _1\"></span>complessi<span class=\"_ _1\"></span>vamente <span class=\"_ _1\"></span>a 48.723 <span class=\"_ _30\"></span>migliaia di <span class=\"_ _30\"></span>euro e <span class=\"_ _30\"></span>presentano un <span class=\"_ _30\"></span>incremento<span class=\"_ _2ba\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m0 x1 h8 y11a ff3 fs4 fc0 sc0 ls0 ws0\">complessivo di 5.43<span class=\"_ _1\"></span>8 migliaia di euro<span class=\"_ _1\"></span> dovuto principalment<span class=\"_ _1\"></span>e alla maggiore bas<span class=\"_ _1\"></span>e imponibile.  </div><div class=\"t m0 x1 h8 y11b ff3 fs4 fc0 sc0 ls0 ws0\">Le imposte corr<span class=\"_ _1\"></span>enti e la fisc<span class=\"_ _1\"></span>alit\u00e0 differita son<span class=\"_ _1\"></span>o riportate nella segu<span class=\"_ _1\"></span>ente tabella:  </div><div class=\"t m0 x1 h8 y11c ff3 fs4 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x14 h8 y9bc ff3 fs4 fc10 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h8 y9bd ff3 fs4 fc0 sc0 ls0 ws0\">Per <span class=\"_ _2d\"></span>maggiori <span class=\"_ _2d\"></span>dettagli <span class=\"_ _2d\"></span>sulla <span class=\"_ _2d\"></span>rilevazione <span class=\"_ _2d\"></span>delle <span class=\"_ _2d\"></span>imposte <span class=\"_ _2f\"></span>anticipate <span class=\"_ _2d\"></span>e <span class=\"_ _2f\"></span>differite <span class=\"_ _2d\"></span>si <span class=\"_ _2d\"></span>rinvia <span class=\"_ _2d\"></span>a <span class=\"_ _2f\"></span>quanto <span class=\"_ _2d\"></span>riportato <span class=\"_ _2d\"></span>nella<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y9be ff3 fs4 fc0 sc0 ls0 ws0\">nota 11.<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y9bf ff5 fs4 fc0 sc0 ls0 ws0\">Il <span class=\"_ _1\"></span>tax rate <span class=\"_ _1\"></span>per l\u2019i<span class=\"_ _30\"></span>mpo<span class=\"_ _4\"></span>sta <span class=\"_ _30\"></span>IRES dell\u2019esercizi<span class=\"_ _1\"></span>o 202<span class=\"ff3\">3 <span class=\"_ _30\"></span>\u00e8 pari <span class=\"_ _1\"></span>al 25,3% <span class=\"_ _30\"></span><span class=\"ff5\">leggermente sup<span class=\"_ _1\"></span>eriore <span class=\"_ _1\"></span>all\u2019imposta <span class=\"_ _30\"></span><span class=\"ff3\">teorica del<span class=\"_ _2ba\"> </span></span></span></span><span class=\"ff3\"><span class=\"ff5\"><span class=\"ff3\"><span class=\"_ _1\"></span> </span></span></span></div><div class=\"t m0 x1 h8 y9c0 ff3 fs4 fc0 sc0 ls0 ws0\">24%.  </div><div class=\"t m0 x14 h8 y9c1 ff3 fs4 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h8 y159 ff5 fs4 fc0 sc0 ls0 ws0\">Il <span class=\"_ _2a\"></span>tax <span class=\"_ _2a\"></span>rate <span class=\"_ _2a\"></span>per <span class=\"_ _2f\"></span>l\u2019imposta <span class=\"_ _2a\"></span>IRAP <span class=\"_ _2a\"></span>dell\u2019eser<span class=\"_ _1\"></span>cizio <span class=\"_ _2a\"></span>202<span class=\"ff3\">3 <span class=\"_ _2a\"></span>\u00e8 <span class=\"_ _2a\"></span>risul<span class=\"_ _1\"></span>tato <span class=\"_ _2a\"></span>pari <span class=\"_ _2a\"></span>al <span class=\"_ _2a\"></span>5,6<span class=\"ls1b\">% <span class=\"_ _2a\"></span></span>superiore <span class=\"_ _2a\"></span><span class=\"ff5\">all\u2019i<span class=\"_ _1\"></span>mposta <span class=\"_ _2a\"></span>teorica <span class=\"_ _2f\"></span>del<span class=\"_ _2ba\"> </span></span></span><span class=\"ff3\"><span class=\"ff5\"> </span></span></div><div class=\"t m0 x1 h8 y9c2 ff3 fs4 fc0 sc0 ls0 ws0\">4,78%.  </div><div class=\"t m0 x1 h8 y9c3 ff3 fs4 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x14 h20 y9c4 ff4 fsb fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h20 y9c5 ff4 fsb fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h20 y9c6 ff4 fsb fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h20 y3db ff4 fsb fc2 sc0 ls0 ws0\"> </div></div><div class=\"c w24 h1c3 gs58\"><div class=\"t m42 x27 h1c4 y9c8 ff4 fs83 fc0 sc0 lsab ws0\">2023<span class=\"_ _88\"> </span>2022<span class=\"_ _2\"> </span><span class=\"ls0\">Variazioni<span class=\"_ _c6\"> </span>%<span class=\"_ _2ba\"> </span></span></div></div><div class=\"c w24 h1c5 gs59\"><div class=\"t m42 x15 h1c6 y9ca ff3 fs83 fc0 sc0 ls0 ws0\">IRES <span class=\"_ _213\"> </span>40.91<span class=\"_ _1\"></span>2<span class=\"_ _20c\"></span><span class=\"lsac\">                       <span class=\"ls0\"> <span class=\"_ _b\"> </span>37.359<span class=\"_ _13f\"></span><span class=\"lsac\">                    <span class=\"ls0\"> <span class=\"_ _24\"> </span>3.553<span class=\"_ _175\"> </span>9,5%<span class=\"_ _2ba\"> </span></span></span></span></span></div><div class=\"t m42 x15 h1c6 y9cb ff3 fs83 fc0 sc0 ls0 ws0\">IRAP<span class=\"_ _214\"> </span>9.020<span class=\"_ _215\"></span><span class=\"lsac\">                         <span class=\"ls0\"> <span class=\"_ _148\"> </span>7.274<span class=\"_ _13f\"></span><span class=\"lsac\">                      <span class=\"ls0\"> <span class=\"_ _14\"> </span>1.746<span class=\"_ _19d\"> </span>24,0%<span class=\"_ _2ba\"> </span></span></span></span></span></div><div class=\"t m42 x15 h1c4 y9cc ff4 fs83 fc0 sc0 ls0 ws0\">Totale <span class=\"_ _4\"></span>imposte <span class=\"_ _4\"></span>correnti<span class=\"_ _216\"> </span>49.<span class=\"_ _1\"></span>932<span class=\"_ _215\"></span><span class=\"lsac\">                       <span class=\"ls0\"> <span class=\"_ _148\"> </span>44.63<span class=\"_ _1\"></span>3<span class=\"_ _13f\"></span><span class=\"lsac\">                    <span class=\"ls0\"> <span class=\"_ _24\"> </span>5.299<span class=\"_ _1fd\"> </span><span class=\"lsab\">11,9%<span class=\"_ _2ba\"> </span></span></span></span></span></span></div><div class=\"t m42 x15 h1c6 y9cd ff3 fs83 fc0 sc0 ls0 ws0\">Impo<span class=\"_ _4\"></span>st<span class=\"_ _4\"></span>e a<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>cip<span class=\"_ _4\"></span>at<span class=\"_ _4\"></span>e<span class=\"_ _1f6\"> </span>(194)<span class=\"_ _25\"> </span>(848)<span class=\"_ _b1\"> </span><span class=\"lsab\">654<span class=\"_ _f6\"> </span></span>-77,1<span class=\"_ _1\"></span>%<span class=\"_ _2ba\"> </span></div><div class=\"t m42 x15 h1c6 y9ce ff3 fs83 fc0 sc0 ls0 ws0\">Impo<span class=\"_ _4\"></span>st<span class=\"_ _4\"></span>e d<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>fferit<span class=\"_ _4\"></span>e<span class=\"_ _49\"> </span>(<span class=\"_ _1\"></span>1.015<span class=\"_ _1\"></span>)<span class=\"_ _b4\"> </span>(50<span class=\"_ _1\"></span>0)<span class=\"_ _cd\"> </span>(515)<span class=\"_ _da\"> </span>n<span class=\"_ _4\"></span>.a<span class=\"_ _4\"></span>.<span class=\"_ _2ba\"> </span></div><div class=\"t m42 x15 h1c4 y9cf ff4 fs83 fc0 sc0 ls0 ws0\">Totale <span class=\"_ _4\"></span>imposte <span class=\"_ _4\"></span>correnti, an<span class=\"_ _4\"></span>ticipate e <span class=\"_ _4\"></span>differite<span class=\"_ _1dc\"> </span>48.723<span class=\"_ _215\"></span><span class=\"lsac\">                       <span class=\"ls0\"> <span class=\"_ _148\"> </span>43.<span class=\"_ _1\"></span>285<span class=\"_ _13f\"></span><span class=\"lsac\">                    <span class=\"ls0\"> <span class=\"_ _24\"> </span>5.43<span class=\"_ _1\"></span>8<span class=\"_ _1fd\"> </span><span class=\"lsab\">12,6%<span class=\"_ _2ba\"> </span></span></span></span></span></span></div><div class=\"t m42 x30 h1c7 y9d0 ff6 fs84 fc0 sc0 ls0 ws0\">(m<span class=\"_ _30\"></span>igliai<span class=\"_ _1\"></span>a di<span class=\"_ _1\"></span> euro)<span class=\"_ _2ba\"> </span></div></div><div class=\"c wb0 h1c8 gs5a\"><div class=\"t m43 xfa h1c9 y9d2 ff4 fs85 fc0 sc0 ls0 ws0\">IR<span class=\"_ _1\"></span>ES<span class=\"_ _1f1\"> </span>Incidenza %<span class=\"_ _135\"> </span>IRES<span class=\"_ _106\"> </span>Incidenza <span class=\"_ _4\"></span>%<span class=\"_ _2ba\"> </span></div><div class=\"t m43 x15 h1ca y9d3 ff3 fs85 fc0 sc0 ls0 ws0\">Uti<span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>nt<span class=\"_ _4\"></span>e i<span class=\"_ _4\"></span>mp<span class=\"_ _4\"></span>os<span class=\"_ _4\"></span>te</div></div><div class=\"c wb0 h1cb gs5b\"><div class=\"t m43 xc0 h1ca y9d5 ff3 fs85 fc0 sc0 lsad ws0\">                      1<span class=\"_ _1\"></span>61<span class=\"_ _30\"></span>.4<span class=\"_ _30\"></span>33<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>                    14<span class=\"_ _30\"></span>7.7<span class=\"_ _30\"></span>82<span class=\"_ _2ba\"> </span><span class=\"_ _30\"></span> </div></div><div class=\"c wb0 h1c8 gs5a\"><div class=\"t m43 x15 h1ca y9d6 ff3 fs85 fc0 sc0 ls0 ws0\">Impo<span class=\"_ _4\"></span>sta<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>teo<span class=\"_ _4\"></span>rica</div></div><div class=\"c wb0 h1cc gs5c\"><div class=\"t m43 xc0 h1ca y9d5 ff3 fs85 fc0 sc0 lsad ws0\">                        3<span class=\"_ _1\"></span>8.<span class=\"_ _30\"></span>74<span class=\"_ _30\"></span>4 <span class=\"_ _10\"> </span><span class=\"ls0\">24,0%<span class=\"_ _42\"> </span></span>                      3<span class=\"_ _30\"></span>5.4<span class=\"_ _30\"></span>68<span class=\"_ _30\"></span> <span class=\"_ _146\"> </span><span class=\"ls0\">24<span class=\"_ _1\"></span>,0%<span class=\"_ _2ba\"> </span></span></div></div><div class=\"c wb1 h1cd gs5d\"><div class=\"t m43 x15 h1ce y9d9 ff7 fs85 fc0 sc0 ls0 ws0\">Effetto d<span class=\"_ _4\"></span>elle<span class=\"_ _4\"></span> varia<span class=\"_ _4\"></span>zio<span class=\"_ _4\"></span>ni <span class=\"_ _4\"></span>in<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>au<span class=\"_ _4\"></span>men<span class=\"_ _4\"></span>to/<span class=\"_ _4\"></span>(dim.ne)<span class=\"_ _2ba\"> </span> </div><div class=\"t m43 x15 h1ce y9d5 ff7 fs85 fc0 sc0 ls0 ws0\">rispe<span class=\"_ _4\"></span>tto <span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>ll'imp<span class=\"_ _4\"></span>osta<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>rdin<span class=\"_ _4\"></span>aria<span class=\"_ _2ba\"> </span></div></div><div class=\"c wb0 h1c8 gs5a\"><div class=\"t m43 x15 h1ca y9da ff3 fs85 fc0 sc0 ls0 ws0\">Spese <span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ded<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>cibi<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>i</div></div><div class=\"c wb0 h1cc gs5e\"><div class=\"t m43 xc0 h1ca y9d5 ff3 fs85 fc0 sc0 lsad ws0\">                             2<span class=\"_ _1\"></span>55<span class=\"_ _30\"></span> <span class=\"_ _13\"> </span><span class=\"ls0\">0,2%<span class=\"_ _42\"> </span></span>                             8<span class=\"_ _1\"></span>9 <span class=\"_ _cd\"> </span><span class=\"ls0\">0,1%<span class=\"_ _2ba\"> </span></span></div></div><div class=\"c wb0 h1c8 gs5a\"><div class=\"t m43 x15 h1ca y9dc ff3 fs85 fc0 sc0 ls0 ws0\">Al<span class=\"_ _4\"></span>tre<span class=\"_ _2ba\"> </span></div></div><div class=\"c wb0 h1cc gs5f\"><div class=\"t m43 xc1 h1ca y9d5 ff3 fs85 fc0 sc0 ls0 ws0\">(648)<span class=\"_ _11d\"> </span>-0<span class=\"_ _1\"></span>,4%<span class=\"_ _1d8\"> </span>(557)<span class=\"_ _c9\"> </span>-0,4%<span class=\"_ _2ba\"> </span></div></div><div class=\"c wb0 h1cc gs60\"><div class=\"t m43 x15 h1ca y9d5 ff3 fs85 fc0 sc0 ls0 ws0\">Differenze <span class=\"_ _4\"></span>temp<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ran<span class=\"_ _4\"></span>ee <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>fo<span class=\"_ _4\"></span>nd<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span> t<span class=\"_ _4\"></span>ass<span class=\"_ _4\"></span>at<span class=\"_ _4\"></span>i<span class=\"_ _101\"> </span><span class=\"lsad\">                          2<span class=\"_ _1\"></span>.5<span class=\"_ _30\"></span>61<span class=\"_ _30\"></span> <span class=\"_ _13\"> </span><span class=\"ls0\">1,6%<span class=\"_ _42\"> </span></span>                        2.<span class=\"_ _30\"></span>35<span class=\"_ _30\"></span>9 <span class=\"_ _cd\"> </span><span class=\"ls0\">1,6%<span class=\"_ _2ba\"> </span></span></span></div></div><div class=\"c wb0 h1c8 gs5a\"><div class=\"t m43 x15 h1c9 y9df ff4 fs85 fc0 sc0 ls0 ws0\">IR<span class=\"_ _1\"></span>ES Effettiv<span class=\"_ _1\"></span>a</div></div><div class=\"c wb0 h1cc gs61\"><div class=\"t m43 xc0 h1c9 y9d5 ff4 fs85 fc0 sc0 lsad ws0\">                        4<span class=\"_ _1\"></span>0.<span class=\"_ _30\"></span>91<span class=\"_ _30\"></span>2 <span class=\"_ _d8\"> </span><span class=\"lsae\">25,3%<span class=\"_ _3d\"> </span></span>                      3<span class=\"_ _1\"></span>7.<span class=\"_ _30\"></span>3<span class=\"_ _1\"></span>59<span class=\"_ _30\"></span> <span class=\"_ _bf\"> </span><span class=\"lsae\">25,3%<span class=\"_ _2ba\"> </span></span></div></div><div class=\"c wb0 h1c8 gs5a\"><div class=\"t m43 x4f h1cf y9e1 ff6 fs86 fc0 sc0 ls0 ws0\">(m<span class=\"_ _1\"></span>igli<span class=\"_ _1\"></span>aia <span class=\"_ _1\"></span>di euro<span class=\"_ _1\"></span>)<span class=\"_ _2ba\"> </span></div></div><div class=\"c wb2 h1d0 gs62\"><div class=\"t m43 x40 h1c9 y9e3 ff4 fs85 fc0 sc0 lsae ws0\">2023<span class=\"_ _2ba\"> </span></div></div><div class=\"c wb3 h1d0 gs63\"><div class=\"t m43 x37 h1c9 y9e3 ff4 fs85 fc0 sc0 lsae ws0\">2022<span class=\"_ _2ba\"> </span></div></div><div class=\"c wb0 h1d1 gs64\"><div class=\"t m44 xfb h1d2 y9e5 ff4 fs87 fc0 sc0 ls0 ws0\">IR<span class=\"_ _1\"></span>AP<span class=\"_ _d3\"> </span>Incidenza %<span class=\"_ _153\"> </span>IR<span class=\"_ _30\"></span>AP<span class=\"_ _1b7\"> </span>Incidenza <span class=\"_ _4\"></span>%<span class=\"_ _2ba\"> </span></div><div class=\"t m44 x15 h1d3 y9e6 ff3 fs87 fc0 sc0 ls0 ws0\">Uti<span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>nt<span class=\"_ _4\"></span>e i<span class=\"_ _4\"></span>mp<span class=\"_ _4\"></span>os<span class=\"_ _4\"></span>te</div></div><div class=\"c wb0 h1d4 gs65\"><div class=\"t m44 xc0 h1d3 y9e8 ff3 fs87 fc0 sc0 lsaf ws0\">                      1<span class=\"_ _1\"></span>61<span class=\"_ _30\"></span>.4<span class=\"_ _30\"></span>33<span class=\"_ _1\"></span> <span class=\"_ _148\"> </span>                    14<span class=\"_ _30\"></span>7.<span class=\"_ _30\"></span>78<span class=\"_ _1\"></span>2<span class=\"_ _2ba\"> </span><span class=\"_ _1\"></span> </div></div><div class=\"c wb0 h1d1 gs64\"><div class=\"t m44 x15 h1d3 y9e9 ff3 fs87 fc0 sc0 ls0 ws0\">Impo<span class=\"_ _4\"></span>sta<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>teo<span class=\"_ _4\"></span>rica</div></div><div class=\"c wb0 h1d4 gs66\"><div class=\"t m44 xc0 h1d3 y9e8 ff3 fs87 fc0 sc0 lsaf ws0\">                          7<span class=\"_ _1\"></span>.7<span class=\"_ _30\"></span>16<span class=\"_ _30\"></span> <span class=\"_ _b1\"> </span><span class=\"ls0\">4,78<span class=\"_ _1\"></span>%<span class=\"_ _42\"> </span><span class=\"lsaf\">                        7.<span class=\"_ _1\"></span>06<span class=\"_ _30\"></span>4 <span class=\"_ _b6\"> </span><span class=\"ls0\">4,78%<span class=\"_ _2ba\"> </span></span></span></span></div></div><div class=\"c wb1 h1d5 gs67\"><div class=\"t m44 x15 h1d6 y9ec ff7 fs87 fc0 sc0 ls0 ws0\">Effetto d<span class=\"_ _4\"></span>elle<span class=\"_ _4\"></span> varia<span class=\"_ _4\"></span>zio<span class=\"_ _4\"></span>ni <span class=\"_ _4\"></span>in<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>au<span class=\"_ _4\"></span>men<span class=\"_ _4\"></span>to/<span class=\"_ _4\"></span>(dim.ne)<span class=\"_ _2ba\"> </span> </div><div class=\"t m44 x15 h1d6 y9e8 ff7 fs87 fc0 sc0 ls0 ws0\">rispe<span class=\"_ _4\"></span>tto <span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>ll'imp<span class=\"_ _4\"></span>os<span class=\"_ _4\"></span>ta <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>rdin<span class=\"_ _4\"></span>aria<span class=\"_ _2ba\"> </span></div></div><div class=\"c wb0 h1d1 gs64\"><div class=\"t m44 x15 h1d3 y9ed ff3 fs87 fc0 sc0 ls0 ws0\">Al<span class=\"_ _4\"></span>tre</div></div><div class=\"c wb0 h1d4 gs68\"><div class=\"t m44 xc0 h1d3 y9e8 ff3 fs87 fc0 sc0 lsaf ws0\">                             7<span class=\"_ _1\"></span>67<span class=\"_ _30\"></span> <span class=\"_ _13\"> </span><span class=\"ls0\">0,5%<span class=\"_ _42\"> </span></span>                           18<span class=\"_ _30\"></span>4 <span class=\"_ _cd\"> </span><span class=\"ls0\">0,1%<span class=\"_ _2ba\"> </span></span></div></div><div class=\"c wb0 h1d4 gs69\"><div class=\"t m44 x15 h1d3 y9e8 ff3 fs87 fc0 sc0 ls0 ws0\">Oneri <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>roven<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>fin<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>zi<span class=\"_ _4\"></span>ari<span class=\"_ _d0\"> </span><span class=\"lsaf\">                             53<span class=\"_ _30\"></span>7 <span class=\"_ _5\"> </span><span class=\"ls0\">0,3%<span class=\"_ _5e\"> </span><span class=\"lsb0\">26<span class=\"_ _196\"> </span></span>0,0%<span class=\"_ _2ba\"> </span></span></span></div></div><div class=\"c wb0 h1d1 gs64\"><div class=\"t m44 x15 h1d2 y9f0 ff4 fs87 fc0 sc0 ls0 ws0\">IR<span class=\"_ _1\"></span>AP <span class=\"_ _4\"></span>Effettiv<span class=\"_ _30\"></span>a</div></div><div class=\"c wb0 h1d7 gs6a\"><div class=\"t m44 xc0 h1d2 y9e8 ff4 fs87 fc0 sc0 lsaf ws0\">                          9<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>02<span class=\"_ _30\"></span>0 <span class=\"_ _11d\"> </span><span class=\"lsb0\">5,6%<span class=\"_ _3d\"> </span></span>                        7<span class=\"_ _30\"></span>.2<span class=\"_ _30\"></span>74<span class=\"_ _1\"></span> <span class=\"_ _1f1\"> </span><span class=\"lsb0\">4,9%<span class=\"_ _2ba\"> </span></span></div></div><div class=\"c wb0 h1d1 gs64\"><div class=\"t m44 x4f h1d8 y9f2 ff6 fs88 fc0 sc0 ls0 ws0\">(m<span class=\"_ _1\"></span>igli<span class=\"_ _1\"></span>aia <span class=\"_ _1\"></span>di euro<span class=\"_ _1\"></span>)<span class=\"_ _2ba\"> </span></div></div><div class=\"c wb2 h1d4 gs6b\"><div class=\"t m44 x40 h1d2 y9e8 ff4 fs87 fc0 sc0 lsb0 ws0\">2023<span class=\"_ _2ba\"> </span></div></div><div class=\"c wb3 h1d4 gs6c\"><div class=\"t m44 x37 h1d2 y9e8 ff4 fs87 fc0 sc0 lsb0 ws0\">2022</div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-599": {
   "value": "31.<span class=\"ffb ls0\"> <span class=\"_ _30\"></span><span class=\"ff3\">Informativa per settori operativi </span></span>Ai fini gestionali, il Gruppo ENAV \u00e8 organizzato in unit\u00e0 strategiche<span class=\"_ _30\"></span> <span class=\"_ _4\"></span>identificate in base alla natura dei servizi<span class=\"_ _2ba\"> </span>forniti e <span class=\"_ _30\"></span>presenta, ai <span class=\"_ _30\"></span>fini del<span class=\"_ _30\"></span> monitoraggio <span class=\"_ _1\"></span>da part<span class=\"_ _30\"></span>e del <span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>anagement, <span class=\"_ _1\"></span>tre se<span class=\"_ _1\"></span>ttori o<span class=\"_ _1\"></span>perativi di <span class=\"_ _30\"></span>seguito illustrati<span class=\"_ _30\"></span>:<span class=\"_ _2ba\"> </span>\u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff3 fc2\">Servizi <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>assistenza al <span class=\"_ _4\"></span>vo<span class=\"_ _4\"></span>lo<span class=\"fc0\">: <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>settore operativo <span class=\"_ _4\"></span>coincide <span class=\"_ _4\"></span>con <span class=\"_ _4\"></span><span class=\"ff5\">l\u2019entit\u00e0 <span class=\"_ _4\"></span>legale <span class=\"_ _4\"></span>della Capogruppo <span class=\"_ _4\"></span>E<span class=\"_ _4\"></span></span>NAV che<span class=\"_ _2ba\"> </span></span></span></span>ha <span class=\"_ _4\"></span>come <span class=\"_ _4\"></span>core <span class=\"_ _4\"></span>business l\u2019erogazione <span class=\"_ _4\"></span>dei <span class=\"_ _4\"></span>servizi di <span class=\"_ _2d\"></span>gesti<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>ne <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>controllo <span class=\"_ _4\"></span>del traffico <span class=\"_ _4\"></span>aereo, <span class=\"_ _4\"></span>nonch\u00e9 <span class=\"_ _4\"></span>gli <span class=\"_ _4\"></span>altri<span class=\"_ _2ba\"> </span>servizi <span class=\"_ _34\"> </span>essenziali <span class=\"_ _2a\"></span>per <span class=\"_ _34\"> </span>la <span class=\"_ _34\"> </span>navigazione, <span class=\"_ _34\"> </span>nei <span class=\"_ _34\"></span>cieli <span class=\"_ _34\"></span>italiani<span class=\"_ _30\"></span> <span class=\"_ _34\"> </span>e <span class=\"_ _33\"> </span>negli <span class=\"_ _2a\"></span>aeroporti <span class=\"_ _34\"> </span>civili <span class=\"_ _34\"> </span>nazionali <span class=\"_ _2a\"></span>di <span class=\"_ _34\"> </span>competenza,<span class=\"_ _2ba\"> </span>assicurando <span class=\"_ _37\"> </span>i <span class=\"_ _37\"> </span>massimi  standard <span class=\"_ _37\"> </span>tecnici <span class=\"_ _37\"> </span>e <span class=\"_ _29\"> </span>di <span class=\"_ _37\"> </span>sistema  nella <span class=\"_ _37\"> </span>sicurezza <span class=\"_ _37\"> </span>del <span class=\"_ _37\"> </span>volo <span class=\"_ _37\"> </span>ed <span class=\"_ _37\"> </span>il <span class=\"_ _37\"> </span>potenziamento<span class=\"_ _2ba\"> </span>tecnologico-infrastrut<span class=\"_ _30\"></span>turale degli impianti di assistenz<span class=\"_ _30\"></span>a al volo;<span class=\"_ _2ba\"> </span>\u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff3 fc2\">Servizi <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>m<span class=\"_ _4\"></span>anutenzi<span class=\"_ _1\"></span>one<span class=\"fc0\">: <span class=\"_ _2f\"></span>il <span class=\"_ _2d\"></span>settore <span class=\"_ _2d\"></span>operativo <span class=\"_ _2d\"></span>coincide <span class=\"_ _2d\"></span>con <span class=\"_ _2f\"></span>la <span class=\"_ _2d\"></span>controllata <span class=\"_ _2d\"></span>Techno <span class=\"_ _2d\"></span>Sky <span class=\"_ _2f\"></span>S.r.l. <span class=\"_ _2d\"></span>che <span class=\"_ _2d\"></span>ha <span class=\"_ _2f\"></span>come<span class=\"_ _2ba\"> </span></span></span></span>core <span class=\"_ _2d\"></span>business <span class=\"_ _2f\"></span>la <span class=\"_ _2d\"></span>conduzione <span class=\"_ _2d\"></span>tecnica <span class=\"_ _2d\"></span>e <span class=\"_ _2f\"></span>la <span class=\"_ _2d\"></span>manutenzione <span class=\"_ _2d\"></span>degli <span class=\"_ _2d\"></span>impianti <span class=\"_ _2d\"></span>e <span class=\"_ _2f\"></span>dei <span class=\"_ _2d\"></span>sistemi <span class=\"_ _2d\"></span>per <span class=\"_ _2f\"></span>il <span class=\"_ _2d\"></span>controllo <span class=\"_ _2d\"></span>del<span class=\"_ _2ba\"> </span>traffico <span class=\"_ _2f\"></span>aereo. <span class=\"_ _2d\"></span>Le <span class=\"_ _2f\"></span><span class=\"ff5\">infrastrutture <span class=\"_ _2f\"></span>dell\u2019aria</span>, <span class=\"_ _2d\"></span>infatti, <span class=\"_ _2d\"></span>al <span class=\"_ _2a\"></span>p<span class=\"_ _1\"></span>ari <span class=\"_ _2f\"></span>delle <span class=\"_ _2f\"></span>altre <span class=\"_ _2d\"></span>infrastrutture <span class=\"_ _2d\"></span>logistiche <span class=\"_ _2f\"></span>del <span class=\"_ _2f\"></span>sistema<span class=\"_ _2ba\"> </span>Paese, <span class=\"_ _4\"></span>necessitano <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>manutenzione <span class=\"_ _4\"></span>continua e <span class=\"_ _2d\"></span>di <span class=\"_ _4\"></span>sviluppo co<span class=\"_ _4\"></span>stante <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>garantire <span class=\"_ _4\"></span>sicurezza, <span class=\"_ _4\"></span>puntualit\u00e0<span class=\"_ _2ba\"> </span>e continuit\u00e0 operativa. Ci\u00f2,<span class=\"_ _1\"></span> peraltro \u00e8 indicato chiaramente dalla normati<span class=\"_ _1\"></span>va comunitaria del Cielo Unico<span class=\"_ _2ba\"> </span>Europeo <span class=\"ff5\">che,<span class=\"_ _1\"></span> da un lato, d<span class=\"_ _1\"></span>efinisce il<span class=\"_ _1\"></span> futuro assetto<span class=\"_ _1\"></span> del siste<span class=\"_ _1\"></span>ma di gestione<span class=\"_ _1\"></span> del traffico<span class=\"_ _1\"></span> aereo e, dall\u2019altr<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>,<span class=\"_ _2ba\"> </span></span>stabilisce <span class=\"_ _4\"></span>quelli che <span class=\"_ _4\"></span>saranno <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>target <span class=\"_ _4\"></span>tecnologici, <span class=\"_ _4\"></span>qualitativi,<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>economici <span class=\"_ _4\"></span>ed <span class=\"_ _4\"></span>ambientali a <span class=\"_ _2d\"></span>cui tutti <span class=\"_ _2d\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span><span class=\"ff6\">service<span class=\"_ _2ba\"> </span></span>provider<span class=\"ff3\"> dovranno a<span class=\"_ _1\"></span>ttenersi;<span class=\"_ _2ba\"> </span></span>\u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff3 fc2\">Servizi <span class=\"_ _2d\"></span>di <span class=\"_ _4\"></span>soluzioni <span class=\"_ _2d\"></span>soft<span class=\"_ _1\"></span>ware <span class=\"_ _2d\"></span>AIM<span class=\"ff4 fc0 lsb1\">: <span class=\"_ _2d\"></span><span class=\"ff3 lsa\">il <span class=\"_ _2d\"></span><span class=\"ls0\">settore <span class=\"_ _4\"></span>operativo <span class=\"_ _2d\"></span>coincide <span class=\"_ _4\"></span>con <span class=\"_ _2d\"></span>la <span class=\"_ _4\"></span>controllata <span class=\"_ _2d\"></span>IDS <span class=\"_ _2d\"></span>AirNav <span class=\"_ _4\"></span>S.r.l.<span class=\"ff4\"> <span class=\"_ _2d\"></span></span>che <span class=\"_ _2d\"></span>si<span class=\"_ _2ba\"> </span></span></span></span></span></span>occupa <span class=\"_ _4\"></span>dello <span class=\"_ _2d\"></span>sviluppo <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>soluzioni <span class=\"_ _4\"></span>software <span class=\"_ _4\"></span>nei <span class=\"_ _2d\"></span>settori <span class=\"_ _2d\"></span>della<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>gestione <span class=\"_ _4\"></span>delle <span class=\"_ _2d\"></span>infor<span class=\"_ _1\"></span>mazioni <span class=\"_ _4\"></span>aeronautiche <span class=\"_ _4\"></span>e<span class=\"_ _2ba\"> </span>del traffic<span class=\"_ _1\"></span>o aereo<span class=\"_ _1\"></span> ed <span class=\"_ _1\"></span>erogazione d<span class=\"_ _30\"></span>ei relativi servizi <span class=\"_ _30\"></span>commerciali e<span class=\"_ _1\"></span> di <span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>anutenzione<span class=\"_ _1\"></span>, prodotti<span class=\"_ _1\"></span> attualmen<span class=\"_ _1\"></span>te<span class=\"_ _2ba\"> </span>adottati da vari clien<span class=\"_ _30\"></span>ti in Italia, Europa e nei Paesi ext<span class=\"_ _1\"></span>raeuropei.  E\u2019 <span class=\"_ _2f\"></span>inoltre <span class=\"_ _2d\"></span>prevista <span class=\"_ _2f\"></span>la <span class=\"_ _2d\"></span>co<span class=\"_ _4\"></span>lonn<span class=\"_ _1\"></span>a <span class=\"_ _2f\"></span><span class=\"ff3 fc2\">Altri <span class=\"_ _2f\"></span>servizi <span class=\"_ _2f\"></span><span class=\"fc0\">che <span class=\"_ _2f\"></span>include <span class=\"_ _2d\"></span>le <span class=\"_ _2f\"></span>attivit\u00e0 <span class=\"_ _2d\"></span>residuali <span class=\"_ _2f\"></span>del <span class=\"_ _2d\"></span>Gruppo <span class=\"_ _2f\"></span>che <span class=\"_ _2f\"></span>non <span class=\"_ _2d\"></span>ricadono <span class=\"_ _2f\"></span>nei<span class=\"_ _2ba\"> </span></span></span>settori sopra menziona<span class=\"_ _30\"></span>ti <span class=\"_ _4\"></span>e non presen<span class=\"_ _1\"></span>tano indicatori <span class=\"_ _30\"></span>di impairment.<span class=\"_ _2ba\"> </span>Nessun <span class=\"_ _1\"></span>settore <span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>perativo <span class=\"_ _30\"></span>\u00e8 stato ag<span class=\"_ _1\"></span>gregato <span class=\"_ _1\"></span>al fin<span class=\"_ _30\"></span>e di <span class=\"_ _1\"></span>determinare <span class=\"_ _1\"></span>i se<span class=\"_ _1\"></span>ttori op<span class=\"_ _30\"></span>erativi oggetto <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>informativa <span class=\"_ _30\"></span>di<span class=\"_ _2ba\"> </span>seguito indicati per gli <span class=\"_ _1\"></span>esercizi <span class=\"ls4\">20</span>23<span class=\"_ _1\"></span> <span class=\"ls2\">e </span>2022<span class=\"lsb\">. </span>Esercizio 2023<span class=\"_ _2ba\"> </span>Esercizio 2022<span class=\"_ _2ba\"> </span>Ser<span class=\"_ _4\"></span>vizi<span class=\"_ _30\"></span> <span class=\"_ _4\"></span>di<span class=\"_ _2ba\"> </span>a<span class=\"_ _1\"></span>ssi<span class=\"_ _30\"></span>st<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>nza a<span class=\"_ _30\"></span>l<span class=\"_ _2ba\"> </span>volo<span class=\"_ _2ba\"> </span>Ser<span class=\"_ _4\"></span>vizi<span class=\"_ _30\"></span> <span class=\"_ _4\"></span>di<span class=\"_ _2ba\"> </span>manut<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>nzione<span class=\"_ _2ba\"> </span>Soluz<span class=\"_ _30\"></span>ioni<span class=\"_ _2ba\"> </span>Softw<span class=\"_ _4\"></span>a<span class=\"_ _1\"></span>r<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> AIMAltr<span class=\"_ _4\"></span>i set<span class=\"_ _2d\"></span>tor<span class=\"_ _4\"></span>i<span class=\"_ _2ba\"> </span>Ret<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>ific<span class=\"_ _30\"></span>he<span class=\"_ _4\"></span> /<span class=\"_ _2ba\"> </span>Ri<span class=\"_ _30\"></span>cla<span class=\"_ _30\"></span>ssi<span class=\"_ _1\"></span>fic<span class=\"_ _30\"></span>he<span class=\"_ _2ba\"> </span>c<span class=\"_ _1\"></span>onsoli<span class=\"_ _30\"></span>dame<span class=\"_ _4\"></span>nt<span class=\"_ _4\"></span>o<span class=\"_ _2ba\"> </span>Gruppo Ena<span class=\"_ _30\"></span>v<span class=\"_ _2ba\"> </span>Ri<span class=\"_ _2d\"></span>ca<span class=\"_ _2d\"></span>vi<span class=\"_ _2d\"></span> vers<span class=\"_ _2d\"></span>o te<span class=\"_ _30\"></span>r<span class=\"_ _4\"></span>zi<span class=\"_ _ac\"> </span>98<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>.14<span class=\"_ _4\"></span>5<span class=\"_ _bc\"> </span>7.90<span class=\"_ _4\"></span>0<span class=\"_ _125\"> </span>2<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>.19<span class=\"_ _4\"></span>8<span class=\"_ _bc\"> </span>2<span class=\"_ _4\"></span>.07<span class=\"_ _4\"></span>1<span class=\"_ _b\"> </span>1.0<span class=\"_ _4\"></span>11<span class=\"_ _4\"></span>.3<span class=\"_ _4\"></span>14<span class=\"_ _2ba\"> </span>Ri<span class=\"_ _2d\"></span>ca<span class=\"_ _2d\"></span>vi<span class=\"_ _2d\"></span> i<span class=\"_ _2d\"></span>ntra<span class=\"_ _2d\"></span>s<span class=\"_ _2d\"></span>e<span class=\"_ _30\"></span>ttori<span class=\"_ _2d\"></span>a<span class=\"_ _2d\"></span>l<span class=\"_ _2d\"></span>i<span class=\"_ _1d4\"> </span>9.21<span class=\"_ _4\"></span>3<span class=\"_ _125\"> </span>9<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>.14<span class=\"_ _4\"></span>7<span class=\"_ _bc\"> </span>5<span class=\"_ _4\"></span>.57<span class=\"_ _4\"></span>9<span class=\"_ _cc\"> </span><span class=\"lsb2\">147<span class=\"_ _12b\"> </span></span>(<span class=\"_ _4\"></span>10<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>.08<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>)<span class=\"_ _14d\"> </span>0<span class=\"_ _2ba\"> </span>T<span class=\"_ _1\"></span>ot<span class=\"_ _4\"></span>al<span class=\"_ _30\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>rica<span class=\"_ _30\"></span>vi<span class=\"_ _17\"> </span>99<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>.35<span class=\"_ _4\"></span>8<span class=\"_ _125\"> </span>9<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>.<span class=\"_ _1\"></span>0<span class=\"_ _4\"></span>47<span class=\"_ _125\"> </span>2<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>.77<span class=\"_ _4\"></span>7<span class=\"_ _bc\"> </span>2.21<span class=\"_ _4\"></span>8<span class=\"_ _90\"> </span>(10<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>.08<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>)<span class=\"_ _1b6\"> </span>1<span class=\"_ _4\"></span>.01<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>.314<span class=\"_ _2ba\"> </span>Cos<span class=\"_ _2d\"></span>ti<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _1\"></span>l<span class=\"_ _2d\"></span> pers<span class=\"_ _2d\"></span>ona<span class=\"_ _2d\"></span>l<span class=\"_ _2d\"></span>e<span class=\"_ _217\"> </span>(4<span class=\"_ _4\"></span>97<span class=\"_ _4\"></span>.4<span class=\"_ _4\"></span>26<span class=\"_ _4\"></span>)<span class=\"_ _db\"> </span>(6<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>.98<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>)<span class=\"_ _da\"> </span>(9<span class=\"_ _4\"></span>.87<span class=\"_ _4\"></span>7<span class=\"_ _4\"></span>)<span class=\"_ _196\"> </span>0<span class=\"_ _10\"> </span>0<span class=\"_ _8b\"> </span>(5<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>.28<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>)<span class=\"_ _2ba\"> </span>A<span class=\"_ _30\"></span>l<span class=\"_ _2d\"></span>tr<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span> c<span class=\"_ _4\"></span>os<span class=\"_ _2d\"></span>ti<span class=\"_ _4\"></span> n<span class=\"_ _4\"></span>e<span class=\"_ _1\"></span>tt<span class=\"_ _30\"></span>i<span class=\"_ _218\"> </span>(1<span class=\"_ _4\"></span>98<span class=\"_ _4\"></span>.6<span class=\"_ _4\"></span>73<span class=\"_ _4\"></span>)<span class=\"_ _db\"> </span>(2<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>.21<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>)<span class=\"_ _db\"> </span>(1<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>.28<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>)<span class=\"_ _da\"> </span>(2.0<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>8)<span class=\"_ _2\"> </span>10<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>.56<span class=\"_ _4\"></span>9<span class=\"_ _1fd\"> </span>(13<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>.66<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>)<span class=\"_ _2ba\"> </span>T<span class=\"_ _1\"></span>ot<span class=\"_ _4\"></span>al<span class=\"_ _30\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>c<span class=\"_ _1\"></span>osti ope<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>ativi<span class=\"_ _219\"> </span>(69<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>.09<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>)<span class=\"_ _db\"> </span>(85<span class=\"_ _4\"></span>.198<span class=\"_ _4\"></span>)<span class=\"_ _db\"> </span>(2<span class=\"_ _4\"></span>1.16<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>)<span class=\"_ _da\"> </span>(2.05<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>)<span class=\"_ _a2\"> </span>1<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>4.56<span class=\"_ _4\"></span>9<span class=\"_ _1fd\"> </span>(69<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>.95<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>)<span class=\"_ _2ba\"> </span>A<span class=\"_ _30\"></span>mm<span class=\"_ _1\"></span>or<span class=\"_ _4\"></span>ta<span class=\"_ _4\"></span>me<span class=\"_ _30\"></span>nti<span class=\"_ _108\"> </span>(12<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>.64<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>)<span class=\"_ _da\"> </span>(1.4<span class=\"_ _4\"></span>87<span class=\"_ _4\"></span>)<span class=\"_ _da\"> </span>(2<span class=\"_ _4\"></span>.34<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>)<span class=\"_ _c\"> </span>(9<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>)<span class=\"_ _bf\"> </span><span class=\"lsb2\">943<span class=\"_ _8b\"> </span></span>(1<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>.47<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>)<span class=\"_ _2ba\"> </span>Sva<span class=\"_ _2d\"></span>l<span class=\"_ _2d\"></span>ut<span class=\"_ _1\"></span>a<span class=\"_ _2d\"></span>zi<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span> e<span class=\"_ _1\"></span> a<span class=\"_ _2d\"></span>cc<span class=\"_ _4\"></span>a<span class=\"_ _2d\"></span>ntona<span class=\"_ _2d\"></span>m<span class=\"_ _30\"></span>enti<span class=\"_ _94\"> </span>(8.07<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>)<span class=\"_ _153\"> </span><span class=\"lsb2\">34<span class=\"_ _16\"> </span></span>(3<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>)<span class=\"_ _ba\"> </span>(43<span class=\"_ _4\"></span>)<span class=\"_ _a0\"> </span>(<span class=\"_ _4\"></span>1.8<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>7<span class=\"_ _4\"></span>)<span class=\"_ _db\"> </span>(10<span class=\"_ _4\"></span>.22<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>)<span class=\"_ _2ba\"> </span>EB<span class=\"_ _30\"></span>IT<span class=\"_ _17e\"> </span>1<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>.54<span class=\"_ _4\"></span>1<span class=\"_ _125\"> </span>1<span class=\"_ _4\"></span>2.39<span class=\"_ _4\"></span>6<span class=\"_ _bc\"> </span>1<span class=\"_ _4\"></span>.<span class=\"_ _1\"></span>9<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>5<span class=\"_ _c\"> </span>(8<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>)<span class=\"_ _a0\"> </span>(2.41<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>)<span class=\"_ _92\"> </span>1<span class=\"_ _4\"></span>7<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>.67<span class=\"_ _4\"></span>0<span class=\"_ _2ba\"> </span>Pr<span class=\"_ _4\"></span>ov<span class=\"_ _4\"></span>e<span class=\"_ _1\"></span>nti<span class=\"_ _2d\"></span>/(oneri<span class=\"_ _2d\"></span>) fi<span class=\"_ _2d\"></span>na<span class=\"_ _2d\"></span>nzi<span class=\"_ _2d\"></span>a<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span> <span class=\"_ _1f\"> </span>(1<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>.33<span class=\"_ _4\"></span>7<span class=\"_ _4\"></span>)<span class=\"_ _c\"> </span>(4<span class=\"_ _4\"></span>24<span class=\"_ _4\"></span>)<span class=\"_ _c\"> </span>(3<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>)<span class=\"_ _16\"> </span>(1<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>)<span class=\"_ _1f1\"> </span>(2<span class=\"_ _4\"></span>)<span class=\"_ _db\"> </span>(11<span class=\"_ _4\"></span>.2<span class=\"_ _4\"></span>37<span class=\"_ _4\"></span>)<span class=\"_ _2ba\"> </span>U<span class=\"_ _1\"></span>t<span class=\"_ _4\"></span>ile/<span class=\"_ _4\"></span>(Pe<span class=\"_ _4\"></span>rdit<span class=\"_ _4\"></span>a) a<span class=\"_ _30\"></span>nt<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> im<span class=\"_ _4\"></span>poste<span class=\"_ _14\"> </span>15<span class=\"_ _4\"></span>1.20<span class=\"_ _4\"></span>4<span class=\"_ _125\"> </span>1<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>.972<span class=\"_ _bc\"> </span>1<span class=\"_ _4\"></span>.59<span class=\"_ _4\"></span>6<span class=\"_ _c\"> </span>(9<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>)<span class=\"_ _a0\"> </span>(2.41<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>)<span class=\"_ _92\"> </span>1<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>.43<span class=\"_ _4\"></span>3<span class=\"_ _2ba\"> </span>I<span class=\"_ _4\"></span>mpos<span class=\"_ _2d\"></span>te<span class=\"_ _30\"></span> <span class=\"_ _145\"> </span>(4<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>.00<span class=\"_ _4\"></span>7<span class=\"_ _4\"></span>)<span class=\"_ _da\"> </span>(3.44<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>)<span class=\"_ _c\"> </span>(5<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>)<span class=\"_ _16\"> </span>(9<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>)<span class=\"_ _b6\"> </span><span class=\"lsb2\">144<span class=\"_ _db\"> </span></span>(48<span class=\"_ _4\"></span>.72<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>)<span class=\"_ _2ba\"> </span>U<span class=\"_ _1\"></span>t<span class=\"_ _4\"></span>ile/<span class=\"_ _4\"></span>(Pe<span class=\"_ _4\"></span>rdit<span class=\"_ _4\"></span>a) dell'ese<span class=\"_ _4\"></span>rciz<span class=\"_ _1\"></span>io c<span class=\"_ _30\"></span>onsolida<span class=\"_ _30\"></span>t<span class=\"_ _4\"></span>o<span class=\"_ _da\"> </span>1<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>7<span class=\"_ _4\"></span>.19<span class=\"_ _4\"></span>7<span class=\"_ _bc\"> </span>8.52<span class=\"_ _4\"></span>6<span class=\"_ _bc\"> </span>1<span class=\"_ _4\"></span>.<span class=\"_ _1\"></span>08<span class=\"_ _4\"></span>7<span class=\"_ _179\"> </span>(1.83<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>)<span class=\"_ _a0\"> </span>(2.26<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>)<span class=\"_ _92\"> </span>1<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>.71<span class=\"_ _4\"></span>0<span class=\"_ _2ba\"> </span>T<span class=\"_ _1\"></span>ot<span class=\"_ _4\"></span>al<span class=\"_ _30\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>At<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>ivit\u00e0<span class=\"_ _218\"> </span>2<span class=\"_ _4\"></span>.35<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>.30<span class=\"_ _4\"></span>2<span class=\"_ _175\"> </span>1<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>5.07<span class=\"_ _4\"></span>0<span class=\"_ _125\"> </span>3<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>.25<span class=\"_ _4\"></span>8<span class=\"_ _125\"> </span>80<span class=\"_ _4\"></span>.87<span class=\"_ _4\"></span>4<span class=\"_ _90\"> </span>(26<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>.07<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>)<span class=\"_ _1b6\"> </span>2<span class=\"_ _4\"></span>.33<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>.<span class=\"_ _1\"></span>4<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>9<span class=\"_ _2ba\"> </span>T<span class=\"_ _1\"></span>ot<span class=\"_ _4\"></span>al<span class=\"_ _30\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>Pas<span class=\"_ _30\"></span>sivi<span class=\"_ _1\"></span>t<span class=\"_ _4\"></span>\u00e0<span class=\"_ _19a\"> </span>1<span class=\"_ _4\"></span>.<span class=\"_ _1\"></span>1<span class=\"_ _4\"></span>7<span class=\"_ _4\"></span>9.47<span class=\"_ _4\"></span>5<span class=\"_ _125\"> </span>5<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>.60<span class=\"_ _4\"></span>7<span class=\"_ _125\"> </span>25<span class=\"_ _4\"></span>.74<span class=\"_ _4\"></span>3<span class=\"_ _125\"> </span>1<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>.<span class=\"_ _1\"></span>1<span class=\"_ _4\"></span>99<span class=\"_ _90\"> </span>(1<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>.328<span class=\"_ _4\"></span>)<span class=\"_ _1a9\"> </span>1<span class=\"_ _4\"></span>.<span class=\"_ _1\"></span>1<span class=\"_ _4\"></span>16<span class=\"_ _4\"></span>.69<span class=\"_ _4\"></span>6<span class=\"_ _2ba\"> </span>I<span class=\"_ _1\"></span>nde<span class=\"_ _4\"></span>bitame<span class=\"_ _4\"></span>nt<span class=\"_ _4\"></span>o Finanz<span class=\"_ _1\"></span>ia<span class=\"_ _30\"></span>r<span class=\"_ _4\"></span>io N<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>o<span class=\"_ _105\"> </span>(32<span class=\"_ _4\"></span>7<span class=\"_ _4\"></span>.69<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>)<span class=\"_ _f1\"> </span>2<span class=\"_ _4\"></span>.<span class=\"_ _1\"></span>1<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>8<span class=\"_ _da\"> </span>(1<span class=\"_ _4\"></span>.<span class=\"_ _1\"></span>8<span class=\"_ _4\"></span>7<span class=\"_ _4\"></span>0)<span class=\"_ _f1\"> </span>5<span class=\"_ _4\"></span>.15<span class=\"_ _4\"></span>8<span class=\"_ _1a\"> </span>(3<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _4\"></span>73<span class=\"_ _4\"></span>)<span class=\"_ _2ba\"> </span>(m<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>gli<span class=\"_ _4\"></span>aia di <span class=\"_ _4\"></span>euro)<span class=\"_ _2ba\"> </span>Ser<span class=\"_ _1\"></span>vizi di<span class=\"_ _2ba\"> </span>assistenza <span class=\"_ _4\"></span>al<span class=\"_ _2ba\"> </span>volo<span class=\"_ _2ba\"> </span>Ser<span class=\"_ _1\"></span>vizi di<span class=\"_ _2ba\"> </span>manutenzio<span class=\"_ _4\"></span>ne<span class=\"_ _2ba\"> </span>Soluzioni<span class=\"_ _2ba\"> </span>Software<span class=\"_ _1\"></span> AIMAltri settori<span class=\"_ _2ba\"> </span>Rettific<span class=\"_ _30\"></span>h<span class=\"_ _4\"></span>e /<span class=\"_ _2ba\"> </span>Riclassif<span class=\"_ _1\"></span>iche<span class=\"_ _2ba\"> </span>consolidamentoGrupp<span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>Enav<span class=\"_ _2ba\"> </span>Ricavi<span class=\"_ _4\"></span> verso<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>terzi<span class=\"_ _200\"> </span>925.378<span class=\"_ _16\"> </span>6.279<span class=\"_ _f\"> </span>19.959<span class=\"_ _c\"> </span>1.164<span class=\"_ _16b\"> </span>952.78<span class=\"_ _1\"></span>0<span class=\"_ _2ba\"> </span>Ricavi<span class=\"_ _4\"></span> i<span class=\"_ _4\"></span>nt<span class=\"_ _4\"></span>ras<span class=\"_ _4\"></span>ett<span class=\"_ _4\"></span>ori<span class=\"_ _4\"></span>al<span class=\"_ _4\"></span>i<span class=\"_ _21a\"> </span>8.946<span class=\"_ _f\"> </span>90.435<span class=\"_ _16\"> </span>5.418<span class=\"_ _e6\"> </span><span class=\"lsb3\">406<span class=\"_ _92\"> </span></span>(105.205<span class=\"_ _1\"></span>)<span class=\"_ _14d\"> </span>0<span class=\"_ _2ba\"> </span>Totale <span class=\"_ _4\"></span>ricav<span class=\"_ _1\"></span>i<span class=\"_ _a7\"> </span>934.3<span class=\"_ _1\"></span>24<span class=\"_ _a0\"> </span>96.<span class=\"_ _1\"></span>714<span class=\"_ _f\"> </span>25.377<span class=\"_ _16\"> </span>1.570<span class=\"_ _db\"> </span>(105.<span class=\"_ _1\"></span>205)<span class=\"_ _a1\"> </span>952.<span class=\"_ _30\"></span>780<span class=\"_ _2ba\"> </span>Co<span class=\"_ _4\"></span>sti<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span> p<span class=\"_ _4\"></span>erso<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>al<span class=\"_ _4\"></span>e<span class=\"_ _199\"> </span>(474<span class=\"_ _1\"></span>.688)<span class=\"_ _18\"> </span>(59.643<span class=\"_ _1\"></span>)<span class=\"_ _50\"> </span>(9.646)<span class=\"_ _27\"> </span>(2)<span class=\"_ _6c\"> </span>(543<span class=\"_ _1\"></span>.979)<span class=\"_ _2ba\"> </span>Al<span class=\"_ _4\"></span>tri<span class=\"_ _4\"></span> cost<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ett<span class=\"_ _4\"></span>i<span class=\"_ _166\"> </span>(1<span class=\"_ _1\"></span>96.05<span class=\"_ _1\"></span>4)<span class=\"_ _18\"> </span>(22.611)<span class=\"_ _50\"> </span>(9.979<span class=\"_ _1\"></span>)<span class=\"_ _50\"> </span>(1.880)<span class=\"_ _125\"> </span>10<span class=\"_ _1\"></span>2.381<span class=\"_ _12b\"> </span>(128.143<span class=\"_ _1\"></span>)<span class=\"_ _2ba\"> </span>Totale <span class=\"_ _4\"></span>costi o<span class=\"_ _4\"></span>perativi<span class=\"_ _20a\"> </span>(670.7<span class=\"_ _1\"></span>42)<span class=\"_ _18\"> </span>(82.<span class=\"_ _1\"></span>254)<span class=\"_ _18\"> </span>(19.<span class=\"_ _30\"></span>625)<span class=\"_ _50\"> </span>(1.8<span class=\"_ _1\"></span>82)<span class=\"_ _179\"> </span>102.381<span class=\"_ _12b\"> </span>(672<span class=\"_ _1\"></span>.122<span class=\"_ _1\"></span>)<span class=\"_ _2ba\"> </span>Ammo<span class=\"_ _4\"></span>rta<span class=\"_ _4\"></span>ment<span class=\"_ _4\"></span>i<span class=\"_ _200\"> </span>(123.5<span class=\"_ _30\"></span>98)<span class=\"_ _132\"> </span>(1.16<span class=\"_ _1\"></span>8)<span class=\"_ _50\"> </span>(1.865)<span class=\"_ _dd\"> </span>(9<span class=\"_ _1\"></span>68)<span class=\"_ _b8\"> </span>1.241<span class=\"_ _12b\"> </span>(126.358<span class=\"_ _1\"></span>)<span class=\"_ _2ba\"> </span>Svalu<span class=\"_ _4\"></span>ta<span class=\"_ _4\"></span>zi<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span> e <span class=\"_ _4\"></span>accant<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>ment<span class=\"_ _4\"></span>i<span class=\"_ _7a\"> </span>(6.669)<span class=\"_ _dd\"> </span>(12<span class=\"_ _1\"></span>9)<span class=\"_ _50\"> </span>(1.006)<span class=\"_ _14d\"> </span>1<span class=\"_ _b8\"> </span>1.836<span class=\"_ _50\"> </span>(5.967<span class=\"_ _1\"></span>)<span class=\"_ _2ba\"> </span>EBIT<span class=\"_ _16a\"> </span>133.31<span class=\"_ _1\"></span>5<span class=\"_ _a0\"> </span>13.1<span class=\"_ _1\"></span>63<span class=\"_ _c\"> </span>2.8<span class=\"_ _1\"></span>81<span class=\"_ _50\"> </span>(1.27<span class=\"_ _1\"></span>9)<span class=\"_ _d2\"> </span><span class=\"lsb3\">253<span class=\"_ _a1\"> </span></span>148.3<span class=\"_ _1\"></span>33<span class=\"_ _2ba\"> </span>Provent<span class=\"_ _4\"></span>i/<span class=\"_ _4\"></span>(on<span class=\"_ _4\"></span>eri) <span class=\"_ _4\"></span>fin<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>nzi<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>ri <span class=\"_ _4d\"> </span>(165)<span class=\"_ _dd\"> </span>(15<span class=\"_ _1\"></span>1)<span class=\"_ _dd\"> </span>(137<span class=\"_ _1\"></span>)<span class=\"_ _cc\"> </span>(98)<span class=\"_ _10\"> </span>0<span class=\"_ _dd\"> </span>(5<span class=\"_ _1\"></span>51)<span class=\"_ _2ba\"> </span>Utile/(Perdita) <span class=\"_ _4\"></span>ante <span class=\"_ _4\"></span>imposte<span class=\"_ _6e\"> </span>133<span class=\"_ _1\"></span>.15<span class=\"_ _1\"></span>0<span class=\"_ _a0\"> </span>13.0<span class=\"_ _1\"></span>12<span class=\"_ _c\"> </span>2.74<span class=\"_ _1\"></span>4<span class=\"_ _50\"> </span>(1.37<span class=\"_ _1\"></span>7)<span class=\"_ _d2\"> </span><span class=\"lsb3\">253<span class=\"_ _a1\"> </span></span>147.78<span class=\"_ _1\"></span>2<span class=\"_ _2ba\"> </span>Impo<span class=\"_ _4\"></span>ste <span class=\"_ _1f9\"> </span>(40.74<span class=\"_ _1\"></span>9)<span class=\"_ _50\"> </span>(3.782)<span class=\"_ _dd\"> </span>(8<span class=\"_ _1\"></span>43)<span class=\"_ _c\"> </span>1.655<span class=\"_ _d2\"> </span><span class=\"lsb3\">434<span class=\"_ _18\"> </span></span>(43.285<span class=\"_ _1\"></span>)<span class=\"_ _2ba\"> </span>Utile/(Perdita) <span class=\"_ _4\"></span>dell'esercizio <span class=\"_ _4\"></span>consolida<span class=\"_ _4\"></span>to<span class=\"_ _b8\"> </span>92.401<span class=\"_ _16\"> </span>9.230<span class=\"_ _16\"> </span>1.901<span class=\"_ _e6\"> </span><span class=\"lsb3\">278<span class=\"_ _d2\"> </span>687<span class=\"_ _a2\"> </span></span>104<span class=\"_ _1\"></span>.497<span class=\"_ _2ba\"> </span>Totale <span class=\"_ _4\"></span>Attivit\u00e0<span class=\"_ _163\"> </span>2.<span class=\"_ _30\"></span>447.357<span class=\"_ _a1\"> </span>119<span class=\"_ _1\"></span>.856<span class=\"_ _f\"> </span>32.3<span class=\"_ _1\"></span>79<span class=\"_ _a0\"> </span>82.<span class=\"_ _1\"></span>729<span class=\"_ _92\"> </span>(26<span class=\"_ _1\"></span>3.3<span class=\"_ _1\"></span>34)<span class=\"_ _48\"> </span>2<span class=\"_ _1\"></span>.41<span class=\"_ _1\"></span>8.98<span class=\"_ _1\"></span>7<span class=\"_ _2ba\"> </span>Totale <span class=\"_ _4\"></span>Passivit\u00e0<span class=\"_ _21b\"> </span>1.2<span class=\"_ _1\"></span>72.7<span class=\"_ _1\"></span>77<span class=\"_ _a0\"> </span>57.<span class=\"_ _1\"></span>900<span class=\"_ _f\"> </span>20.948<span class=\"_ _16\"> </span>7.556<span class=\"_ _db\"> </span>(147.<span class=\"_ _1\"></span>088)<span class=\"_ _21c\"> </span>1.2<span class=\"_ _1\"></span>12.0<span class=\"_ _1\"></span>93<span class=\"_ _2ba\"> </span>Indebitamento <span class=\"_ _4\"></span>Finanzi<span class=\"_ _4\"></span>ario <span class=\"_ _4\"></span>Netto<span class=\"_ _9b\"> </span>(4<span class=\"_ _1\"></span>14.7<span class=\"_ _1\"></span>20)<span class=\"_ _16\"> </span>2.649<span class=\"_ _50\"> </span>(2.<span class=\"_ _30\"></span>725)<span class=\"_ _c\"> </span>6.488<span class=\"_ _d2\"> </span><span class=\"lsb3\">460<span class=\"_ _12b\"> </span></span>(407.<span class=\"_ _1\"></span>848)<span class=\"_ _2ba\"> </span>(m<span class=\"_ _1\"></span>igli<span class=\"_ _1\"></span>aia d<span class=\"_ _30\"></span>i e<span class=\"_ _4\"></span>uro<span class=\"_ _1\"></span>)<span class=\"_ _2ba\"> </span>In  data  1\u00b0  luglio  2021,  il  Consiglio  di  Amministrazi<span class=\"_ _1\"></span>one  della  Capogruppo  ha  approvato,  pre<span class=\"_ _1\"></span>vio  parere<span class=\"_ _2ba\"> </span>favorevole <span class=\"_ _33\"> </span>del <span class=\"_ _33\"> </span>C<span class=\"_ _1\"></span>omitato <span class=\"_ _33\"> </span>Controll<span class=\"_ _1\"></span>o <span class=\"_ _33\"> </span>e <span class=\"_ _33\"> </span>Rischi <span class=\"_ _33\"> </span>e <span class=\"_ _34\"> </span>P<span class=\"_ _4\"></span>arti <span class=\"_ _33\"> </span>Correlate, <span class=\"_ _34\"> </span>la <span class=\"_ _33\"> </span>nuova  <span class=\"ff6\">Proced<span class=\"_ _30\"></span>ura <span class=\"_ _33\"> </span>per <span class=\"_ _33\"> </span>la <span class=\"_ _33\"> </span>disciplina <span class=\"_ _34\"> </span>delle<span class=\"_ _2ba\"> </span></span>operazioni <span class=\"_ _34\"> </span>con <span class=\"_ _33\"> </span>parti <span class=\"_ _33\"> </span>corre<span class=\"_ _1\"></span>late<span class=\"ff3\"> <span class=\"_ _33\"> </span><span class=\"ff5\">che <span class=\"_ _33\"> </span>recepisce<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>l\u2019emend<span class=\"_ _1\"></span>amento <span class=\"_ _33\"> </span>al <span class=\"_ _34\"> </span>Regolamento <span class=\"_ _34\"> </span>Parti <span class=\"_ _33\"> </span>Correlate <span class=\"_ _34\"> </span>attuato <span class=\"_ _33\"> </span>da<span class=\"_ _2ba\"> </span></span></span>CONSOB con Delib<span class=\"_ _30\"></span>era n. 21624 del 1<span class=\"_ _1\"></span>0 dicembre 2<span class=\"_ _1\"></span>020 in attuazion<span class=\"_ _1\"></span>e della delega c<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>ntenuta nel<span class=\"_ _1\"></span> novellato art.<span class=\"_ _2ba\"> </span>2391-bis <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>Codice <span class=\"_ _4\"></span>Civile. Tale <span class=\"_ _2d\"></span>pr<span class=\"_ _1\"></span>ocedura <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"></span>redatta <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>conformit\u00e0 <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>suddetto <span class=\"_ _4\"></span>articolo del <span class=\"_ _2d\"></span>Codice <span class=\"_ _4\"></span>Civile <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>in<span class=\"_ _2ba\"> </span>ottemperanza <span class=\"_ _2a\"></span>ai <span class=\"_ _34\"> </span>principi <span class=\"_ _34\"> </span>dettati<span class=\"_ _1\"></span> <span class=\"_ _34\"> </span>dal <span class=\"_ _34\"> </span><span class=\"ff6\">Regolamento <span class=\"_ _2a\"></span>recante <span class=\"_ _34\"> </span>disposizioni <span class=\"_ _2a\"> </span>in <span class=\"_ _34\"> </span>materia <span class=\"_ _34\"> </span>di <span class=\"_ _34\"> </span>ope<span class=\"_ _1\"></span>razioni <span class=\"_ _34\"> </span>con <span class=\"_ _34\"> </span>pa<span class=\"_ _1\"></span>rti<span class=\"_ _2ba\"> </span></span>correlate<span class=\"ff3\"> di cui alla<span class=\"_ _1\"></span> delibera CONSOB n. <span class=\"_ _1\"></span>17221 del 12 <span class=\"_ _1\"></span>marzo 2010 e succ<span class=\"_ _1\"></span>essive modifiche <span class=\"_ _1\"></span>e integrazioni.<span class=\"_ _2ba\"> </span></span>Nelle <span class=\"_ _2d\"></span>tabelle <span class=\"_ _2d\"></span>seguenti <span class=\"_ _2d\"></span>sono <span class=\"_ _2d\"></span>riportati <span class=\"_ _2d\"></span>i <span class=\"_ _2d\"></span>saldi <span class=\"_ _2d\"></span>economici <span class=\"_ _4\"></span>e <span class=\"_ _2f\"></span>patrimoniali <span class=\"_ _2d\"></span>derivanti <span class=\"_ _2d\"></span>dai <span class=\"_ _2d\"></span>rapporti <span class=\"_ _2d\"></span>del <span class=\"_ _2d\"></span>Gruppo <span class=\"_ _2d\"></span>con<span class=\"_ _2ba\"> </span>entit\u00e0 <span class=\"_ _34\"> </span>correlate <span class=\"_ _2a\"></span>esterne <span class=\"_ _34\"> </span>al <span class=\"_ _34\"> </span>Gruppo, <span class=\"_ _34\"> </span>inclusi <span class=\"_ _34\"> </span>quelli <span class=\"_ _34\"></span>rel<span class=\"_ _1\"></span>ativi <span class=\"_ _34\"> </span>agli <span class=\"_ _34\"> </span>amministrat<span class=\"_ _1\"></span>ori, <span class=\"_ _34\"> </span>ai <span class=\"_ _34\"> </span>sindaci <span class=\"_ _34\"></span>e <span class=\"_ _34\"></span>ai <span class=\"_ _34\"></span>dirigenti <span class=\"_ _2a\"></span>con<span class=\"_ _2ba\"> </span>responsabilit\u00e0 strat<span class=\"_ _1\"></span>egiche rispettivamente<span class=\"_ _1\"></span> per gli eserciz<span class=\"_ _1\"></span>i 2023 e 2022.<span class=\"_ _2ba\"> </span>La <span class=\"_ _33\"> </span>natura <span class=\"_ _34\"> </span>dei <span class=\"_ _33\"> </span>principali <span class=\"_ _34\"> </span>rapporti <span class=\"_ _33\"> </span>sopra<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>riportati <span class=\"_ _34\"> </span>con <span class=\"_ _33\"> </span>entit\u00e0 <span class=\"_ _33\"> </span>c<span class=\"_ _1\"></span>orrelate <span class=\"_ _33\"> </span>es<span class=\"_ _1\"></span>terne, <span class=\"_ _33\"> </span>intesi <span class=\"_ _33\"> </span>per <span class=\"_ _34\"> </span>tali <span class=\"_ _33\"> </span>il <span class=\"_ _33\"> </span>Minist<span class=\"_ _1\"></span>ero<span class=\"_ _2ba\"> </span>dell\u2019Economia <span class=\"_ _34\"> </span>e <span class=\"_ _33\"> </span>delle<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>Finan<span class=\"_ _1\"></span>ze <span class=\"_ _33\"> </span>(MEF)<span class=\"ff3\"> <span class=\"_ _34\"> </span><span class=\"ls2\">e <span class=\"_ _33\"> </span></span>il <span class=\"_ _34\"> </span>Ministero <span class=\"_ _34\"> </span>delle <span class=\"_ _33\"> </span>Infrastrut<span class=\"_ _30\"></span>ture <span class=\"_ _33\"> </span>e <span class=\"_ _33\"> </span>dei <span class=\"_ _34\"> </span>Trasporti <span class=\"_ _34\"> </span>(MIT) <span class=\"_ _34\"> </span>e <span class=\"_ _33\"> </span>le <span class=\"_ _33\"> </span>entit\u00e0<span class=\"_ _2ba\"> </span></span>sottoposte <span class=\"_ _30\"></span>al controllo<span class=\"_ _1\"></span> del <span class=\"_ _30\"></span>MEF \u00e8 <span class=\"_ _30\"></span>di segu<span class=\"_ _1\"></span>ito rap<span class=\"_ _1\"></span>presentata <span class=\"_ _30\"></span>oltre che<span class=\"_ _1\"></span> dett<span class=\"_ _1\"></span>agliatamente <span class=\"_ _30\"></span>descritta <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>commento<span class=\"_ _2ba\"> </span>delle singole voci<span class=\"_ _1\"></span> di bilancio nella n<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>ta illustrati<span class=\"_ _1\"></span>va:<span class=\"_ _2ba\"> </span>\u25aa<span class=\"ffb\"> <span class=\"_ _3a\"> </span><span class=\"ff3\">i rap<span class=\"_ _1\"></span>porti <span class=\"_ _30\"></span>con <span class=\"_ _1\"></span>il <span class=\"_ _30\"></span>MEF <span class=\"_ _30\"></span>si <span class=\"_ _30\"></span>riferiscono <span class=\"_ _30\"></span>principalmente <span class=\"_ _30\"></span>a <span class=\"_ _30\"></span>rapporti <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>credito <span class=\"_ _30\"></span>e rica<span class=\"_ _30\"></span>vo p<span class=\"_ _1\"></span>er <span class=\"_ _30\"></span>il <span class=\"_ _30\"></span>rimborso <span class=\"_ _30\"></span>delle <span class=\"_ _30\"></span>tariffe<span class=\"_ _2ba\"> </span></span></span>relative <span class=\"_ _4\"></span>ai <span class=\"_ _2d\"></span>servizi <span class=\"_ _4\"></span>erogati <span class=\"_ _2d\"></span>dalla <span class=\"_ _4\"></span>Capogruppo <span class=\"_ _2d\"></span>in <span class=\"_ _4\"></span>regime <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>esenzione <span class=\"_ _4\"></span>e <span class=\"_ _2d\"></span>che <span class=\"_ _2d\"></span>sono <span class=\"_ _4\"></span>posti <span class=\"_ _2d\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>carico <span class=\"_ _2d\"></span>del <span class=\"_ _4\"></span>MEF <span class=\"_ _2d\"></span>in<span class=\"_ _2ba\"> </span>conformit\u00e0 <span class=\"_ _34\"></span>a <span class=\"_ _34\"></span>normative <span class=\"_ _2a\"></span>europee <span class=\"_ _34\"> </span>e <span class=\"_ _34\"> </span>italiane, <span class=\"_ _2a\"></span>o<span class=\"_ _4\"></span>ltre <span class=\"_ _34\"></span>a <span class=\"_ _34\"></span>posizioni <span class=\"_ _34\"></span>di <span class=\"_ _34\"></span>debit<span class=\"_ _1\"></span>o <span class=\"_ _33\"> </span>per <span class=\"_ _34\"></span>gli <span class=\"_ _2a\"></span>im<span class=\"_ _4\"></span>porti <span class=\"_ _34\"></span>incassati <span class=\"_ _34\"></span>dalla<span class=\"_ _2ba\"> </span>Denom<span class=\"_ _4\"></span>ina<span class=\"_ _1\"></span>zione<span class=\"_ _2ba\"> </span>Cr<span class=\"_ _4\"></span>e<span class=\"_ _1\"></span>di<span class=\"_ _2d\"></span>ti<span class=\"_ _2ba\"> </span>c<span class=\"_ _4\"></span>omm<span class=\"_ _30\"></span>erc<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span>a<span class=\"_ _2d\"></span>l<span class=\"_ _2d\"></span>i<span class=\"_ _2d\"></span> e<span class=\"_ _2ba\"> </span>a<span class=\"_ _2d\"></span>l<span class=\"_ _2d\"></span>t<span class=\"_ _30\"></span>r<span class=\"_ _2d\"></span>e<span class=\"_ _30\"></span> a<span class=\"_ _2d\"></span>tt<span class=\"_ _30\"></span>i<span class=\"_ _2d\"></span>vi<span class=\"_ _2f\"></span>t<span class=\"_ _1\"></span>\u00e0<span class=\"_ _2ba\"> </span>c<span class=\"_ _4\"></span>or<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>ent<span class=\"_ _1\"></span>i<span class=\"_ _2d\"></span>  e non<span class=\"_ _2ba\"> </span>De<span class=\"_ _30\"></span>b<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span>ti<span class=\"_ _2ba\"> </span>c<span class=\"_ _4\"></span>omm<span class=\"_ _30\"></span>erc<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span>a<span class=\"_ _2d\"></span>l<span class=\"_ _2d\"></span>i<span class=\"_ _2d\"></span> e<span class=\"_ _2ba\"> </span>a<span class=\"_ _2d\"></span>l<span class=\"_ _2d\"></span>t<span class=\"_ _30\"></span>r<span class=\"_ _2d\"></span>e<span class=\"_ _2ba\"> </span>pa<span class=\"_ _2d\"></span>s<span class=\"_ _2d\"></span>s<span class=\"_ _2d\"></span>i<span class=\"_ _2d\"></span>vi<span class=\"_ _2d\"></span>t\u00e0<span class=\"_ _2ba\"> </span>c<span class=\"_ _4\"></span>or<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>ent<span class=\"_ _1\"></span>i<span class=\"_ _2ba\"> </span>Ri<span class=\"_ _2d\"></span>c<span class=\"_ _4\"></span>a<span class=\"_ _2d\"></span>vi<span class=\"_ _2d\"></span> e<span class=\"_ _2ba\"> </span>a<span class=\"_ _2d\"></span>l<span class=\"_ _2d\"></span>t<span class=\"_ _30\"></span>r<span class=\"_ _2d\"></span>i<span class=\"_ _2d\"></span> r<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span>c<span class=\"_ _4\"></span>a<span class=\"_ _2d\"></span>vi<span class=\"_ _2ba\"> </span>opera<span class=\"_ _2d\"></span>ti<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>i<span class=\"_ _2ba\"> </span>Cos<span class=\"_ _2d\"></span>ti<span class=\"_ _2d\"></span> pe<span class=\"_ _30\"></span>r<span class=\"_ _2d\"></span> be<span class=\"_ _1\"></span>ni<span class=\"_ _2ba\"> </span>e<span class=\"_ _30\"></span> <span class=\"_ _4\"></span>s<span class=\"_ _2d\"></span>e<span class=\"_ _30\"></span>r<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>i<span class=\"_ _2d\"></span>zi<span class=\"_ _2d\"></span> e<span class=\"_ _1\"></span> a<span class=\"_ _2d\"></span>l<span class=\"_ _2d\"></span>t<span class=\"_ _1\"></span>r<span class=\"_ _4\"></span>i<span class=\"_ _2ba\"> </span>c<span class=\"_ _4\"></span>os<span class=\"_ _2d\"></span>ti<span class=\"_ _2d\"></span> oper<span class=\"_ _2ba\"> </span>Cos<span class=\"_ _2d\"></span>ti<span class=\"_ _2ba\"> </span>god.t<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> beni<span class=\"_ _2ba\"> </span>di<span class=\"_ _2d\"></span> te<span class=\"_ _30\"></span>r<span class=\"_ _4\"></span>zi<span class=\"_ _2ba\"> </span>Cor<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>la<span class=\"_ _30\"></span>t<span class=\"_ _2d\"></span>e e<span class=\"_ _4\"></span>st<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>ne<span class=\"_ _2ba\"> </span>Mi<span class=\"_ _2d\"></span>n. de<span class=\"_ _30\"></span>l<span class=\"_ _2d\"></span>l<span class=\"_ _2f\"></span>'Eco<span class=\"_ _4\"></span>nomi<span class=\"_ _2d\"></span>a<span class=\"_ _4\"></span> e de<span class=\"_ _30\"></span>l<span class=\"_ _2f\"></span>l<span class=\"_ _2d\"></span>e<span class=\"_ _1\"></span> Fi<span class=\"_ _2d\"></span>na<span class=\"_ _2d\"></span>nze<span class=\"_ _16f\"> </span>11<span class=\"_ _4\"></span>.9<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>7<span class=\"_ _4\"></span> <span class=\"_ _ea\"> </span>5<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>.25<span class=\"_ _4\"></span>3<span class=\"_ _21d\"></span><span class=\"lsb4\">          <span class=\"ls0\"> <span class=\"_ _c7\"> </span>1<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>.91<span class=\"_ _4\"></span>7<span class=\"_ _4\"></span> <span class=\"_ _189\"> </span><span class=\"lsb5\">0 <span class=\"_ _17c\"> </span>0<span class=\"_ _2ba\"> </span></span></span></span>Mi<span class=\"_ _2d\"></span>n. de<span class=\"_ _30\"></span>l<span class=\"_ _2d\"></span>l<span class=\"_ _2f\"></span>e<span class=\"_ _1\"></span> I<span class=\"_ _2d\"></span>nfr<span class=\"_ _4\"></span>a<span class=\"_ _2d\"></span>s<span class=\"_ _2d\"></span>t<span class=\"_ _30\"></span>r<span class=\"_ _2d\"></span>ut<span class=\"_ _1\"></span>ture e<span class=\"_ _30\"></span> dei<span class=\"_ _2d\"></span> T<span class=\"_ _1\"></span>r<span class=\"_ _4\"></span>a<span class=\"_ _2d\"></span>s<span class=\"_ _2d\"></span>por<span class=\"_ _4\"></span>ti<span class=\"_ _1c4\"> </span>4<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>.46<span class=\"_ _4\"></span>7<span class=\"_ _4\"></span> <span class=\"_ _105\"> </span><span class=\"lsb5\">0 <span class=\"_ _5f\"> </span></span>3<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>.11<span class=\"_ _4\"></span>5<span class=\"_ _21e\"></span><span class=\"lsb4\">    <span class=\"ls0\"> <span class=\"_ _1a0\"> </span><span class=\"lsb5\">0 <span class=\"_ _8e\"> </span>0<span class=\"_ _2ba\"> </span></span></span></span>Gru<span class=\"_ _4\"></span>ppo<span class=\"_ _4\"></span> Ene<span class=\"_ _30\"></span>l<span class=\"_ _12\"> </span><span class=\"lsb5\">0 <span class=\"_ _132\"> </span></span>1<span class=\"_ _4\"></span>.38<span class=\"_ _4\"></span>0<span class=\"_ _21d\"></span><span class=\"lsb4\">             <span class=\"ls0\"> <span class=\"_ _f0\"> </span><span class=\"lsb5\">0 <span class=\"_ _c1\"> </span></span>4<span class=\"_ _4\"></span>.05<span class=\"_ _4\"></span>0<span class=\"_ _21f\"></span><span class=\"lsb4\">              <span class=\"ls0\"> <span class=\"_ _128\"> </span><span class=\"lsb5\">0<span class=\"_ _2ba\"> </span></span></span></span></span></span>Gru<span class=\"_ _4\"></span>ppo<span class=\"_ _4\"></span> L<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ona<span class=\"_ _2d\"></span>r<span class=\"_ _4\"></span>do<span class=\"_ _e4\"> </span><span class=\"lsb5\">327 <span class=\"_ _ea\"> </span></span>11<span class=\"_ _4\"></span>.58<span class=\"_ _4\"></span>9<span class=\"_ _21d\"></span><span class=\"lsb4\">          <span class=\"ls0\"> <span class=\"_ _1d8\"> </span><span class=\"lsb5\">445<span class=\"_ _220\"></span><span class=\"lsb4\">          <span class=\"ls0\"> <span class=\"_ _14d\"> </span>2.7<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>5<span class=\"_ _21f\"></span><span class=\"lsb4\">              <span class=\"ls0\"> <span class=\"_ _ff\"> </span><span class=\"lsb5\">0<span class=\"_ _2ba\"> </span></span></span></span></span></span></span></span></span>Gru<span class=\"_ _4\"></span>ppo<span class=\"_ _4\"></span> CDP<span class=\"_ _221\"> </span><span class=\"lsb5\">466 <span class=\"_ _b8\"> </span>396<span class=\"_ _222\"></span><span class=\"lsb4\">                <span class=\"ls0\"> <span class=\"_ _206\"> </span>1<span class=\"_ _4\"></span>.05<span class=\"_ _4\"></span>6<span class=\"_ _21e\"></span><span class=\"lsb4\">      <span class=\"ls0\"> <span class=\"_ _4e\"> </span><span class=\"lsb5\">754<span class=\"_ _223\"></span><span class=\"lsb4\">                 <span class=\"ls0\"> <span class=\"_ _11d\"> </span><span class=\"lsb5\">0<span class=\"_ _2ba\"> </span></span></span></span></span></span></span></span></span></span>A<span class=\"_ _30\"></span>l<span class=\"_ _2d\"></span>tr<span class=\"_ _4\"></span>e<span class=\"_ _1\"></span> c<span class=\"_ _4\"></span>or<span class=\"_ _4\"></span>r<span class=\"_ _2d\"></span>e<span class=\"_ _30\"></span>l<span class=\"_ _2d\"></span>a<span class=\"_ _2d\"></span>te<span class=\"_ _30\"></span> e<span class=\"_ _1\"></span>s<span class=\"_ _2d\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _4\"></span>ne<span class=\"_ _152\"> </span><span class=\"lsb5\">0 <span class=\"_ _17c\"> </span>379 <span class=\"_ _92\"> </span>106 <span class=\"_ _bc\"> </span></span>1<span class=\"_ _4\"></span>.2<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>7<span class=\"_ _4\"></span> <span class=\"_ _206\"> </span><span class=\"lsb5\">24<span class=\"_ _2ba\"> </span></span>Sa<span class=\"_ _4\"></span>ldo<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>i Bila<span class=\"_ _4\"></span>ncio<span class=\"_ _224\"> </span><span class=\"ff4\">4<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>.<span class=\"_ _30\"></span>4<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>9<span class=\"_ _2d\"></span> <span class=\"_ _f3\"> </span>33<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>.13<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span> <span class=\"_ _3b\"> </span>1<span class=\"_ _4\"></span>.03<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>.40<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span> <span class=\"_ _92\"> </span>15<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>.06<span class=\"_ _4\"></span>7<span class=\"_ _4\"></span> <span class=\"_ _f3\"> </span>1<span class=\"_ _4\"></span>.54<span class=\"_ _4\"></span>4<span class=\"_ _2ba\"> </span></span>inc.<span class=\"_ _1\"></span>% part<span class=\"_ _30\"></span>i <span class=\"_ _4\"></span>c<span class=\"_ _1\"></span>orr<span class=\"_ _30\"></span>elate sul sald<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>i Bilan<span class=\"_ _4\"></span>cio<span class=\"_ _20a\"> </span><span class=\"ff4\">12<span class=\"_ _4\"></span>,7%<span class=\"_ _1fb\"> </span>21<span class=\"_ _4\"></span>,9%<span class=\"_ _89\"> </span>4,6%<span class=\"_ _1b7\"> </span>5<span class=\"_ _4\"></span>,5%<span class=\"_ _a1\"> </span>1,6%<span class=\"_ _2ba\"> </span></span>Sa<span class=\"_ _30\"></span>ldo a<span class=\"_ _1\"></span>l 31<span class=\"_ _4\"></span>.12<span class=\"_ _4\"></span>.20<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>3<span class=\"_ _2ba\"> </span>(m<span class=\"_ _2d\"></span>igliai<span class=\"_ _4\"></span>a di <span class=\"_ _4\"></span>euro)<span class=\"_ _2ba\"> </span>Deno<span class=\"_ _4\"></span>minazione<span class=\"_ _2ba\"> </span>Cred<span class=\"_ _4\"></span>it<span class=\"_ _4\"></span>i<span class=\"_ _2ba\"> </span>commerciali<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>e<span class=\"_ _2ba\"> </span>al<span class=\"_ _4\"></span>tre <span class=\"_ _4\"></span>at<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>vit<span class=\"_ _4\"></span>\u00e0<span class=\"_ _2ba\"> </span>corrent<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span> <span class=\"_ _4\"></span>e n<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>n<span class=\"_ _2ba\"> </span>Disp<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>ib<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>li<span class=\"_ _2ba\"> </span>t\u00e0<span class=\"_ _4\"></span> l<span class=\"_ _4\"></span>iq<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>id<span class=\"_ _4\"></span>e<span class=\"_ _2ba\"> </span>Debit<span class=\"_ _4\"></span>i<span class=\"_ _2ba\"> </span>commerciali<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>e<span class=\"_ _2ba\"> </span>al<span class=\"_ _4\"></span>tre <span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>ass<span class=\"_ _4\"></span>ivi<span class=\"_ _4\"></span>t\u00e0<span class=\"_ _2ba\"> </span>corrent<span class=\"_ _4\"></span>i<span class=\"_ _2ba\"> </span>Ricavi<span class=\"_ _4\"></span> e<span class=\"_ _2ba\"> </span>al<span class=\"_ _4\"></span>tri<span class=\"_ _4\"></span> ri<span class=\"_ _4\"></span>cavi<span class=\"_ _2ba\"> </span>op<span class=\"_ _4\"></span>era<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>vi<span class=\"_ _2ba\"> </span>Co<span class=\"_ _4\"></span>sti<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>eni<span class=\"_ _2ba\"> </span>e servi<span class=\"_ _4\"></span>zi<span class=\"_ _4\"></span> e <span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>lt<span class=\"_ _4\"></span>ri<span class=\"_ _2ba\"> </span>costi<span class=\"_ _4\"></span> o<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>er<span class=\"_ _2ba\"> </span>Co<span class=\"_ _4\"></span>sti<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>god.t<span class=\"_ _4\"></span>o<span class=\"_ _2ba\"> </span>ben<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span> t<span class=\"_ _4\"></span>erzi<span class=\"_ _2ba\"> </span>Correlate <span class=\"_ _4\"></span>esterne<span class=\"_ _2ba\"> </span>Min<span class=\"_ _4\"></span>. d<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span>l'Econo<span class=\"_ _4\"></span>mi<span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>del<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>e Fin<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ze<span class=\"_ _20d\"> </span>12.506<span class=\"_ _1\"></span> <span class=\"_ _d9\"> </span>0<span class=\"_ _aa\"> </span>56.15<span class=\"_ _1\"></span>2<span class=\"_ _225\"></span><span class=\"lsaf\">           <span class=\"ls0\"> <span class=\"_ _e9\"> </span>12.501 <span class=\"_ _93\"> </span><span class=\"lsb0\">0 <span class=\"_ _1bb\"> </span>0<span class=\"_ _2ba\"> </span></span></span></span>Min<span class=\"_ _4\"></span>. d<span class=\"_ _4\"></span>el<span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>Infra<span class=\"_ _4\"></span>st<span class=\"_ _4\"></span>rut<span class=\"_ _4\"></span>tu<span class=\"_ _4\"></span>re <span class=\"_ _4\"></span>e d<span class=\"_ _4\"></span>ei<span class=\"_ _4\"></span> T<span class=\"_ _4\"></span>rasp<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>rti<span class=\"_ _109\"> </span>50.252 <span class=\"_ _1b\"> </span>0<span class=\"_ _153\"> </span><span class=\"lsb0\">0 <span class=\"_ _18e\"> </span></span>33.070<span class=\"_ _1e6\"></span><span class=\"lsaf\">    <span class=\"ls0\"> <span class=\"_ _16d\"> </span><span class=\"lsb0\">0 <span class=\"_ _1bb\"> </span>0<span class=\"_ _2ba\"> </span></span></span></span>Gru<span class=\"_ _4\"></span>pp<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>En<span class=\"_ _4\"></span>el<span class=\"_ _226\"> </span><span class=\"lsb0\">0 <span class=\"_ _d9\"> </span></span>0<span class=\"_ _1bb\"> </span><span class=\"lsb0\">840<span class=\"_ _225\"></span><span class=\"lsaf\">                <span class=\"ls0\"> <span class=\"_ _27\"> </span><span class=\"lsb0\">0 <span class=\"_ _1b\"> </span></span>1.435<span class=\"_ _222\"></span><span class=\"lsaf\">              <span class=\"ls0\"> <span class=\"_ _13\"> </span><span class=\"lsb0\">0<span class=\"_ _2ba\"> </span></span></span></span></span></span></span>Gru<span class=\"_ _4\"></span>pp<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>Leona<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>o<span class=\"_ _224\"> </span><span class=\"lsb0\">878 <span class=\"_ _d9\"> </span></span>0<span class=\"_ _125\"> </span>7.610<span class=\"_ _225\"></span><span class=\"lsaf\">             <span class=\"ls0\"> <span class=\"_ _e6\"> </span><span class=\"lsb0\">781<span class=\"_ _1e6\"></span><span class=\"lsaf\">         <span class=\"ls0\"> <span class=\"_ _1f1\"> </span>2.378<span class=\"_ _222\"></span><span class=\"lsaf\">              <span class=\"ls0\"> <span class=\"_ _13\"> </span><span class=\"lsb0\">0<span class=\"_ _2ba\"> </span></span></span></span></span></span></span></span></span>Gru<span class=\"_ _4\"></span>pp<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>CDP<span class=\"_ _2c\"> </span><span class=\"lsb0\">714 <span class=\"_ _d9\"> </span></span>0<span class=\"_ _1bb\"> </span><span class=\"lsb0\">535<span class=\"_ _225\"></span><span class=\"lsaf\">                <span class=\"ls0\"> <span class=\"_ _179\"> </span>1.8<span class=\"_ _1\"></span>71<span class=\"_ _1e6\"></span><span class=\"lsaf\">      <span class=\"ls0\"> <span class=\"_ _91\"> </span><span class=\"lsb0\">587<span class=\"_ _21d\"></span><span class=\"lsaf\">                 <span class=\"ls0\"> <span class=\"_ _101\"> </span><span class=\"lsb0\">0<span class=\"_ _2ba\"> </span></span></span></span></span></span></span></span></span></span>Al<span class=\"_ _4\"></span>tre <span class=\"_ _4\"></span>correla<span class=\"_ _4\"></span>te <span class=\"_ _4\"></span>est<span class=\"_ _4\"></span>erne<span class=\"_ _202\"> </span><span class=\"lsb0\">0 <span class=\"_ _d9\"> </span></span>0<span class=\"_ _cc\"> </span><span class=\"lsb0\">10 <span class=\"_ _137\"> </span>40 <span class=\"_ _ba\"> </span>137 <span class=\"_ _172\"> </span>24<span class=\"_ _2ba\"> </span></span>Saldo di Bi<span class=\"_ _4\"></span>lancio<span class=\"_ _202\"> </span><span class=\"ff4\">372.<span class=\"_ _1\"></span>207 <span class=\"_ _15c\"> </span>267<span class=\"_ _1\"></span>.732<span class=\"_ _1\"></span> <span class=\"_ _12b\"> </span>263.<span class=\"_ _30\"></span>780 <span class=\"_ _15c\"> </span>952.7<span class=\"_ _1\"></span>80 <span class=\"_ _92\"> </span>150.<span class=\"_ _1\"></span>932 <span class=\"_ _21c\"> </span>1.641<span class=\"_ _2ba\"> </span></span>inc.%<span class=\"_ _1\"></span> parti<span class=\"_ _4\"></span> correl<span class=\"_ _4\"></span>ate <span class=\"_ _4\"></span>sul <span class=\"_ _4\"></span>sal<span class=\"_ _4\"></span>do di Bi<span class=\"_ _4\"></span>lancio<span class=\"_ _17d\"> </span><span class=\"ff4 lsb0\">17,3%<span class=\"_ _1fd\"> </span>0,0%<span class=\"_ _50\"> </span>24,7%<span class=\"_ _1fd\"> </span>5,1%<span class=\"_ _b8\"> </span>3,0%<span class=\"_ _aa\"> </span>1,5%<span class=\"_ _2ba\"> </span></span>Saldo al<span class=\"_ _4\"></span> 31.12.<span class=\"_ _30\"></span>2022<span class=\"_ _2ba\"> </span>(m<span class=\"_ _1\"></span>igli<span class=\"_ _1\"></span>aia <span class=\"_ _1\"></span>di euro<span class=\"_ _1\"></span>)<span class=\"_ _2ba\"> </span>Capogruppo <span class=\"ff5\">e <span class=\"_ _4\"></span>relative <span class=\"_ _4\"></span>alle quote <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>competenza dell\u2019Aeronautica Militare Italiana per <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>tariffe <span class=\"_ _4\"></span>di ro<span class=\"_ _4\"></span>tta.<span class=\"_ _2ba\"> </span></span>Tale <span class=\"_ _1\"></span>debito, <span class=\"_ _30\"></span>a <span class=\"_ _30\"></span>v<span class=\"_ _4\"></span>alle <span class=\"_ _30\"></span>dell\u2019approvazione <span class=\"_ _30\"></span>del <span class=\"_ _30\"></span><span class=\"ff3\">Bilancio <span class=\"_ _1\"></span>di <span class=\"_ _30\"></span>Esercizio <span class=\"_ _1\"></span>di <span class=\"_ _30\"></span>ENAV, <span class=\"_ _1\"></span>viene <span class=\"_ _30\"></span>posto <span class=\"_ _1\"></span>in <span class=\"_ _30\"></span>compensazione <span class=\"_ _30\"></span>con<span class=\"_ _2ba\"> </span></span>la posizione credi<span class=\"_ _1\"></span>tizia; \u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff3 lsa\">i <span class=\"_ _4\"></span><span class=\"ls0\">rapporti con <span class=\"_ _4\"></span>il Ministero delle <span class=\"_ _4\"></span>Infrastrutture<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>dei Trasporti, si <span class=\"_ _4\"></span>riferiscono a <span class=\"_ _4\"></span>rapporti di <span class=\"_ _4\"></span>credito e <span class=\"_ _4\"></span>ricavo<span class=\"_ _2ba\"> </span></span></span></span>derivanti <span class=\"_ _37\"> </span>sia <span class=\"_ _29\"> </span>da <span class=\"_ _29\"> </span>un <span class=\"_ _37\"> </span>contributo <span class=\"_ _37\"> </span>in <span class=\"_ _29\"> </span>conto <span class=\"_ _37\"> </span>esercizio <span class=\"_ _37\"> </span>finalizzato <span class=\"_ _37\"> </span>a <span class=\"_ _29\"> </span>compensare <span class=\"_ _37\"> </span>i <span class=\"_ _37\"> </span>co<span class=\"_ _4\"></span>sti <span class=\"_ _37\"> </span>sostenuti <span class=\"_ _29\"> </span>dall<span class=\"_ _1\"></span>a<span class=\"_ _2ba\"> </span>Capogruppo <span class=\"_ _2a\"></span>per <span class=\"_ _34\"></span>garantire <span class=\"_ _2f\"></span>la <span class=\"_ _34\"></span>sicurezza <span class=\"_ _2a\"></span>dei <span class=\"_ _2a\"></span>propri <span class=\"_ _34\"> </span>impianti <span class=\"_ _2a\"></span>e <span class=\"_ _2a\"></span>la <span class=\"_ _34\"> </span>sicurezza <span class=\"_ _2a\"></span>operativa <span class=\"_ _2a\"></span>ai <span class=\"_ _2a\"></span>sensi <span class=\"_ _34\"></span>di <span class=\"_ _2a\"></span>quanto<span class=\"_ _2ba\"> </span>previsto  d<span class=\"_ _1\"></span>all<span class=\"ff5\">\u2019art. <span class=\"_ _33\"> </span>11  septi<span class=\"_ _1\"></span>es  dell<span class=\"ff3\">a <span class=\"_ _33\"> </span>Legge <span class=\"_ _33\"> </span>248/<span class=\"ls17\">2005<span class=\"_ _4\"></span></span>,  d<span class=\"_ _1\"></span>a  crediti <span class=\"_ _33\"> </span>per  c<span class=\"_ _1\"></span>ontributi  i<span class=\"_ _30\"></span>n  conto  i<span class=\"_ _1\"></span>mpianti  PON<span class=\"_ _2ba\"> </span></span></span>Trasporti sulla base di convenzioni stipulate tra le parti e a valle della <span class=\"_ _4\"></span>registrazi<span class=\"_ _1\"></span>one delle stesse <span class=\"_ _4\"></span>da parte<span class=\"_ _2ba\"> </span>della <span class=\"_ _1\"></span>Corte <span class=\"_ _30\"></span>dei Conti<span class=\"_ _30\"></span> e <span class=\"_ _1\"></span>da <span class=\"_ _30\"></span>crediti per<span class=\"_ _1\"></span> pr<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>getti <span class=\"_ _1\"></span>finanziati<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>in ambit<span class=\"_ _30\"></span>o PNRR <span class=\"_ _30\"></span>come da<span class=\"_ _30\"></span> convenzioni<span class=\"_ _30\"></span> stipulate <span class=\"_ _30\"></span>tra<span class=\"_ _2ba\"> </span>le <span class=\"_ _38\"> </span>parti. <span class=\"_ _42\"> </span>Tali <span class=\"_ _38\"> </span>contributi <span class=\"_ _d5\"> </span>vengono <span class=\"_ _42\"> </span>imputati <span class=\"_ _d5\"> </span>a <span class=\"_ _42\"> </span>con<span class=\"_ _1\"></span>to <span class=\"_ _38\"> </span>economico <span class=\"_ _38\"> </span>per <span class=\"_ _42\"> </span>un <span class=\"_ _38\"> </span>importo <span class=\"_ _38\"> </span>commisurato<span class=\"_ _2ba\"> </span>all\u2019ammorta<span class=\"_ _1\"></span>mento degli investim<span class=\"_ _1\"></span>enti a cui si riferi<span class=\"_ _1\"></span>scono i contributi; \u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff5\">i rapporti con il Gru<span class=\"_ _1\"></span>ppo Enel si riferi<span class=\"_ _1\"></span>scono ad accordi <span class=\"_ _1\"></span>di fornitura dell\u2019energia <span class=\"_ _30\"></span>elettrica per taluni siti;<span class=\"_ _2ba\"> </span></span></span>\u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff3\">i <span class=\"_ _2a\"></span>rapporti <span class=\"_ _2a\"></span>con <span class=\"_ _2a\"></span>il <span class=\"_ _2a\"></span>Gruppo <span class=\"_ _2f\"></span>Leonardo <span class=\"_ _2a\"></span>riguardano <span class=\"_ _2a\"></span>essenzialmente <span class=\"_ _2f\"></span>le <span class=\"_ _2a\"></span>attivit\u00e0 <span class=\"_ _2a\"></span>legate <span class=\"_ _2f\"></span>agli <span class=\"_ _2a\"></span>investimenti <span class=\"_ _2a\"></span>della<span class=\"_ _2ba\"> </span></span></span>Capogruppo, <span class=\"_ _3e\"></span>alle <span class=\"_ _30\"></span>manutenzioni <span class=\"_ _3e\"></span>e <span class=\"_ _30\"></span>all\u2019acquist<span class=\"_ _1\"></span>o <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>parti <span class=\"_ _30\"></span>di <span class=\"_ _3e\"></span>ricambio <span class=\"_ _30\"></span>per <span class=\"_ _3e\"></span>gli <span class=\"_ _30\"></span>impianti <span class=\"_ _3e\"></span>e <span class=\"_ _30\"></span>apparati <span class=\"_ _30\"></span>per <span class=\"_ _30\"></span>i<span class=\"ff3\">l <span class=\"_ _30\"></span>controllo<span class=\"_ _2ba\"> </span></span>del traffico aere<span class=\"_ _1\"></span>o;<span class=\"_ _2ba\"> </span>\u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff3\">i <span class=\"_ _34\"></span>rapporti <span class=\"_ _2a\"></span>con <span class=\"_ _34\"> </span>il <span class=\"_ _2a\"></span>Gruppo <span class=\"_ _34\"> </span>Cassa <span class=\"_ _2a\"></span>Depositi <span class=\"_ _34\"></span>e <span class=\"_ _2a\"></span>Prestiti <span class=\"_ _2a\"></span>(CDP) <span class=\"_ _34\"> </span>si <span class=\"_ _34\"></span>riferi<span class=\"_ _1\"></span>scono <span class=\"_ _34\"></span>all<span class=\"_ _1\"></span>e <span class=\"_ _34\"> </span>attivit\u00e0 <span class=\"_ _2a\"></span>afferenti <span class=\"_ _2a\"></span>al <span class=\"_ _34\"> </span>gruppo<span class=\"_ _2ba\"> </span></span></span>Fincantieri in particolare con IDS Ingegneria dei Sistemi S.p.A. con cui <span class=\"_ _4\"></span>il Gruppo ENAV ha rapporti riferiti<span class=\"_ _2ba\"> </span>sia a commesse atti<span class=\"_ _30\"></span>v<span class=\"_ _4\"></span>e che a contratti pas<span class=\"_ _1\"></span>sivi;  \u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff3\">i rapporti con le altr<span class=\"_ _30\"></span>e <span class=\"_ _4\"></span>correlate c<span class=\"_ _1\"></span>ontengono posizi<span class=\"_ _1\"></span>oni residuali. </span></span>Per <span class=\"_ _30\"></span>D<span class=\"_ _4\"></span>irigenti <span class=\"_ _30\"></span>con <span class=\"_ _30\"></span>Responsabilit\u00e0 <span class=\"_ _30\"></span>Strategiche <span class=\"_ _30\"></span>(DIRS) <span class=\"_ _30\"></span>si i<span class=\"_ _1\"></span>ntendono <span class=\"_ _30\"></span><span class=\"ff5\">l\u2019Amministratore <span class=\"_ _30\"></span>Delegato <span class=\"_ _30\"></span>di <span class=\"_ _1\"></span>E<span class=\"ff3\">NAV <span class=\"_ _30\"></span>e quattr<span class=\"_ _30\"></span>o<span class=\"_ _2ba\"> </span></span></span>dirigenti con p<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>sizioni di rili<span class=\"_ _30\"></span>evo nell\u2019ambito del Grup<span class=\"_ _1\"></span>po<span class=\"ff3\"> individuati nelle<span class=\"_ _30\"></span> figure del <span class=\"ff6\">Chief Financi<span class=\"_ _1\"></span>al Officer<span class=\"ff3\">, del<span class=\"_ _2ba\"> </span></span></span></span>Chief HR and Corpo<span class=\"_ _1\"></span>rate Services Offic<span class=\"_ _1\"></span>er<span class=\"ff3\">, del </span>Chief Operating<span class=\"_ _1\"></span> Officer<span class=\"ff3\"> e del </span>Chief Tec<span class=\"_ _1\"></span>hnology Officer<span class=\"ff3 ls10\">. </span>Di <span class=\"_ _2a\"></span>seguito <span class=\"_ _2a\"></span>vengono <span class=\"_ _2a\"></span>riportate <span class=\"_ _2a\"></span>le <span class=\"_ _2a\"></span>competenze, <span class=\"_ _2a\"></span>al <span class=\"_ _2a\"></span>lordo <span class=\"_ _2a\"></span>degli <span class=\"_ _2a\"></span>oneri <span class=\"_ _2a\"></span>e <span class=\"_ _2a\"></span>contributi <span class=\"_ _2a\"></span>previdenziali <span class=\"_ _2f\"></span>e <span class=\"_ _34\"></span>assistenz<span class=\"_ _1\"></span>iali<span class=\"_ _2ba\"> </span>relativi ai dirigenti <span class=\"_ _1\"></span>con responsabilit\u00e0 s<span class=\"_ _30\"></span>trate<span class=\"_ _4\"></span>giche del G<span class=\"_ _30\"></span>ruppo:<span class=\"_ _2ba\"> </span>Con <span class=\"_ _2d\"></span>riferim<span class=\"_ _1\"></span>ento <span class=\"_ _2d\"></span>ai <span class=\"_ _2d\"></span>compen<span class=\"_ _1\"></span>si <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>Gruppo<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>del <span class=\"_ _2d\"></span>Collegi<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span>Sindacale, <span class=\"_ _2d\"></span>si <span class=\"_ _4\"></span>evidenzia <span class=\"_ _2d\"></span>che <span class=\"_ _4\"></span>gli <span class=\"_ _2d\"></span>stessi <span class=\"_ _2d\"></span>am<span class=\"_ _1\"></span>montano <span class=\"_ _2d\"></span>a <span class=\"_ _2d\"></span>232<span class=\"_ _2ba\"> </span>migliaia di euro (<span class=\"_ _1\"></span>234 migliaia di euro<span class=\"_ _1\"></span> al 31 dicembre <span class=\"_ _1\"></span>2022<span class=\"ls1f\">).<span class=\"_ _2ba\"> </span></span>Per ulteriori det<span class=\"_ _1\"></span>tagli si riman<span class=\"_ _1\"></span>da alla Relazione sulla R<span class=\"_ _1\"></span>emunerazion<span class=\"_ _1\"></span>e redatta ai sen<span class=\"_ _1\"></span>si dell\u2019art. 123 ter del<span class=\"_ _30\"></span> T<span class=\"_ _4\"></span>UF.<span class=\"_ _2ba\"> </span>La Capogruppo e la societ\u00e0 controllata<span class=\"_ _30\"></span> <span class=\"_ _4\"></span>Techno Sky aderiscon<span class=\"_ _1\"></span>o al Fondo pensione Prevaer, il quale \u00e8 il Fondo<span class=\"_ _2ba\"> </span>Pensione <span class=\"_ _2d\"></span>Nazionale <span class=\"_ _4\"></span>Complementare <span class=\"_ _2d\"></span>per <span class=\"_ _4\"></span>il <span class=\"_ _2d\"></span>personale <span class=\"_ _2d\"></span>non <span class=\"_ _4\"></span>dirigente <span class=\"_ _2d\"></span>del <span class=\"_ _2d\"></span>Trasporto <span class=\"_ _2d\"></span>Aereo <span class=\"_ _4\"></span>e <span class=\"_ _2d\"></span>dei <span class=\"_ _2d\"></span>settori <span class=\"_ _2d\"></span>affini.<span class=\"_ _2ba\"> </span>Come <span class=\"_ _30\"></span>riportato <span class=\"_ _30\"></span>all\u2019art. <span class=\"_ _3e\"></span>14 <span class=\"_ _30\"></span>dello <span class=\"_ _30\"></span>Statuto <span class=\"_ _30\"></span>del <span class=\"_ _30\"></span>Fondo <span class=\"_ _3e\"></span>Prevaer, <span class=\"_ _30\"></span>relativamente <span class=\"_ _30\"></span>agli<span class=\"_ _1\"></span> <span class=\"_ _30\"></span>organi <span class=\"_ _30\"></span>sociali <span class=\"_ _30\"></span>del <span class=\"_ _30\"></span>Fondo, <span class=\"_ _30\"></span>formati<span class=\"_ _2ba\"> </span>da: l\u2019Asse<span class=\"_ _1\"></span>mblea dei <span class=\"_ _1\"></span>soci d<span class=\"_ _1\"></span>elegati; i<span class=\"ff3\">l <span class=\"_ _1\"></span>Consiglio d<span class=\"_ _1\"></span>i Ammin<span class=\"_ _1\"></span>istrazione; il <span class=\"_ _30\"></span>Presidente e <span class=\"_ _1\"></span>il Vice <span class=\"_ _1\"></span>Presidente; il<span class=\"_ _30\"></span> Collegio<span class=\"_ _2ba\"> </span></span>dei <span class=\"_ _3c\"> </span>Sindaci, <span class=\"_ _3c\"> </span>la <span class=\"_ _73\"> </span>rappresentanza <span class=\"_ _3c\"> </span>dei <span class=\"_ _3c\"> </span>soci <span class=\"_ _3c\"> </span>\u00e8 <span class=\"_ _73\"> </span>fondata <span class=\"_ _3c\"> </span>sul <span class=\"_ _3c\"> </span>criterio <span class=\"_ _73\"> </span>della <span class=\"_ _3c\"> </span>partecipazione <span class=\"_ _3c\"> </span>paritetica <span class=\"_ _3c\"> </span>tra <span class=\"_ _73\"> </span>la<span class=\"_ _2ba\"> </span>2023<span class=\"_ _113\"> </span>2022<span class=\"_ _2ba\"> </span>Co<span class=\"_ _4\"></span>mpet<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>ze con<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>pa<span class=\"_ _4\"></span>gamen<span class=\"_ _4\"></span>to<span class=\"_ _4\"></span> a<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>reve/medi<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>termin<span class=\"_ _4\"></span>e <span class=\"_ _227\"> </span>2.21<span class=\"_ _1\"></span>2                       2<span class=\"_ _1\"></span>.1<span class=\"_ _30\"></span>86<span class=\"_ _2ba\"> </span>Al<span class=\"_ _4\"></span>tri<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ben<span class=\"_ _4\"></span>efi<span class=\"_ _4\"></span>ci a<span class=\"_ _4\"></span> l<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>go t<span class=\"_ _4\"></span>ermin<span class=\"_ _4\"></span>e<span class=\"_ _1e5\"> </span><span class=\"lsb6\">0<span class=\"_ _2ba\"> </span></span>0<span class=\"_ _2ba\"> </span>Pagamenti<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>asa<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>su<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>azi<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ni<span class=\"_ _228\"> </span><span class=\"lsb6\">921</span>                       1<span class=\"_ _1\"></span>.0<span class=\"_ _30\"></span>57<span class=\"_ _2ba\"> </span>Totale<span class=\"_ _229\"> </span>3.<span class=\"_ _1\"></span>133 <span class=\"_ _3b\"> </span><span class=\"fc0 lsb7\">                       3<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>3<span class=\"_ _2ba\"> </span></span>(m<span class=\"_ _30\"></span>igliai<span class=\"_ _1\"></span>a d<span class=\"_ _1\"></span>i euro)",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-600": {
   "value": "32.<span class=\"ffb ls0\"> <span class=\"_ _30\"></span><span class=\"ff3\">Parti correlate  </span></span>Le <span class=\"_ _30\"></span>parti <span class=\"_ _30\"></span>correlate <span class=\"_ _30\"></span>del <span class=\"_ _30\"></span>Gruppo <span class=\"_ _30\"></span>ENAV,<span class=\"_ _1\"></span> <span class=\"_ _30\"></span>sono <span class=\"_ _1\"></span>state <span class=\"_ _3e\"></span>identificate <span class=\"_ _30\"></span>secondo <span class=\"_ _30\"></span>quanto <span class=\"_ _30\"></span>previsto <span class=\"_ _30\"></span>dallo <span class=\"_ _30\"></span>IAS <span class=\"_ _30\"></span>24 <span class=\"_ _30\"></span><span class=\"ff5\">\u201c<span class=\"_ _4\"></span><span class=\"ff3\">Informativa<span class=\"_ _30\"></span> </span></span>di bilan<span class=\"_ _1\"></span>cio sulle operazi<span class=\"_ _1\"></span>oni con <span class=\"_ _1\"></span>parti correlat<span class=\"_ _1\"></span>e<span class=\"ff5\">\u201d, riguardano <span class=\"_ _1\"></span>operazioni effe<span class=\"_ _1\"></span>ttuate nell\u2019interess<span class=\"_ _1\"></span>e d<span class=\"ff3\">el Gruppo <span class=\"_ _30\"></span>e </span></span>fanno <span class=\"_ _30\"></span>parte <span class=\"_ _1\"></span>della <span class=\"_ _30\"></span>ordinaria <span class=\"_ _30\"></span>gestione <span class=\"_ _30\"></span>e <span class=\"_ _1\"></span>sono <span class=\"_ _30\"></span>regolate, <span class=\"_ _30\"></span>ove <span class=\"_ _30\"></span>non <span class=\"_ _1\"></span>diversamente <span class=\"_ _30\"></span>indicato,<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>a <span class=\"_ _30\"></span>condizioni <span class=\"_ _30\"></span>di <span class=\"_ _1\"></span>mercato. rappresentanza <span class=\"_ _2a\"></span>dei <span class=\"_ _2a\"></span>lavoratori <span class=\"_ _2a\"></span>e <span class=\"_ _34\"> </span>quella <span class=\"_ _2a\"></span>delle <span class=\"_ _2a\"></span>imprese <span class=\"_ _2a\"></span>aderenti. <span class=\"_ _2a\"></span>Il <span class=\"_ _34\"> </span>Consiglio <span class=\"_ _2a\"></span>di <span class=\"_ _34\"></span>A<span class=\"_ _1\"></span>mministrazione <span class=\"_ _2a\"></span>del <span class=\"_ _2a\"></span>Fondo<span class=\"_ _2ba\"> </span>delibera, <span class=\"_ _29\"> </span>tra <span class=\"_ _29\"> </span>l\u2019altro, <span class=\"_ _3f\"> </span>su: <span class=\"_ _29\"> </span>i <span class=\"_ _29\"> </span>criteri <span class=\"_ _3f\"> </span>generali <span class=\"_ _29\"> </span>per <span class=\"_ _3f\"> </span>la <span class=\"_ _29\"> </span>ripartizione <span class=\"_ _29\"> </span>del <span class=\"_ _29\"> </span>rischio <span class=\"_ _3f\"> </span>in <span class=\"_ _29\"> </span>materia <span class=\"_ _29\"> </span>di <span class=\"_ _29\"> </span>investimenti <span class=\"_ _29\"> </span>e<span class=\"_ _2ba\"> </span>partecipazioni <span class=\"_ _2d\"></span>nonch\u00e9 <span class=\"_ _2f\"></span>sulle <span class=\"_ _2f\"></span>politiche <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>inv<span class=\"ff5\">est<span class=\"_ _4\"></span>imento<span class=\"_ _1\"></span>; <span class=\"_ _2f\"></span>la <span class=\"_ _2f\"></span>scelta <span class=\"_ _2f\"></span>dei <span class=\"_ _2f\"></span>soggetti <span class=\"_ _2d\"></span>gestori <span class=\"_ _2f\"></span>e <span class=\"_ _2f\"></span>l\u2019individuazione <span class=\"_ _2d\"></span>della<span class=\"_ _2ba\"> </span></span>banca depositaria.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-601": {
   "value": "33.<span class=\"ffb ls0\"> <span class=\"_ _30\"></span><span class=\"ff3\">Informativa sul piano di incentivazio<span class=\"_ _1\"></span>ne di lungo termine </span></span>In <span class=\"_ _73\"> </span>data <span class=\"_ _3b\"> </span>21 <span class=\"_ _73\"> </span>maggio <span class=\"_ _73\"> </span>2020, <span class=\"_ _73\"> </span><span class=\"ff5\">l\u2019Assemblea <span class=\"_ _73\"> </span>degli <span class=\"_ _3b\"> </span>Azion<span class=\"_ _1\"></span>isti <span class=\"_ _73\"> </span>d<span class=\"_ _4\"></span><span class=\"ff3\">ella <span class=\"_ _73\"> </span>Capogruppo, <span class=\"_ _73\"> </span>ha <span class=\"_ _73\"> </span>approv</span>ato <span class=\"_ _73\"> </span>il <span class=\"_ _3b\"> </span>\u201cPiano <span class=\"_ _73\"> </span>di<span class=\"_ _2ba\"> </span></span>incentivazione <span class=\"_ _d6\"> </span>azionaria <span class=\"_ _d6\"> </span>di <span class=\"_ _d5\"> </span>lungo <span class=\"_ _d5\"> </span>termine\u201d <span class=\"_ _d5\"> </span>per <span class=\"_ _d6\"> </span>il <span class=\"_ _d5\"> </span>periodo <span class=\"_ _d5\"> </span>2020<span class=\"ff3\">-2022 <span class=\"_ _d5\"> </span>ed <span class=\"_ _d6\"> </span>in <span class=\"_ _d5\"> </span>sede <span class=\"_ _d5\"> </span>di <span class=\"_ _d5\"> </span>Consiglio <span class=\"_ _d5\"> </span>di<span class=\"_ _2ba\"> </span></span>Amministrazione <span class=\"_ _1\"></span>tenutosi il 22 dicembre <span class=\"_ _1\"></span>2020 \u00e8 stato approvato il R<span class=\"_ _1\"></span>egolamento attuativ<span class=\"_ _1\"></span>o, successivament<span class=\"_ _1\"></span>e<span class=\"_ _2ba\"> </span>modificato con <span class=\"_ _4\"></span>delibera <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>18 <span class=\"_ _4\"></span>febbraio 2021 <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>16 <span class=\"_ _4\"></span>febbraio 2022, <span class=\"_ _4\"></span>ed <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"></span>stato dato <span class=\"_ _2d\"></span>avvio al <span class=\"_ _4\"></span>primo <span class=\"_ _4\"></span>ciclo <span class=\"_ _4\"></span>di<span class=\"_ _2ba\"> </span>vesting <span class=\"_ _2d\"></span>2020-2022. <span class=\"_ _2f\"></span>Il <span class=\"_ _2f\"></span>Consiglio <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>Amminist<span class=\"ff5\">razione <span class=\"_ _2f\"></span>tenu<span class=\"_ _1\"></span>tosi <span class=\"_ _2f\"></span>l\u201911 <span class=\"_ _2f\"></span>novembre <span class=\"_ _2d\"></span>2021 <span class=\"_ _2f\"></span>ha <span class=\"_ _2f\"></span>data <span class=\"_ _2d\"></span>avvio <span class=\"_ _2f\"></span>al <span class=\"_ _2f\"></span>secondo<span class=\"_ _2ba\"> </span></span>ciclo <span class=\"_ _4\"></span>di vesting <span class=\"_ _4\"></span>2021-2023 e <span class=\"_ _4\"></span>con <span class=\"_ _4\"></span>delibera del <span class=\"_ _4\"></span>Consiglio <span class=\"_ _4\"></span>di Amministrazione del <span class=\"_ _4\"></span>18 <span class=\"_ _4\"></span>ottobre <span class=\"_ _4\"></span>2022 \u00e8 <span class=\"_ _4\"></span>st<span class=\"_ _4\"></span>ato <span class=\"_ _4\"></span>dato<span class=\"_ _2ba\"> </span>avvio al terz<span class=\"_ _1\"></span>o ciclo di vestin<span class=\"_ _1\"></span>g 2022-2024 e aggiornat<span class=\"_ _1\"></span>o il relativo Reg<span class=\"_ _1\"></span>olamento. Con <span class=\"_ _2f\"></span>l<span class=\"ff5\">\u2019Assemblea <span class=\"_ _2d\"></span>degli <span class=\"_ _2f\"></span>Azionisti <span class=\"_ _2f\"></span>del <span class=\"_ _2f\"></span>28 <span class=\"_ _2f\"></span>aprile <span class=\"_ _2d\"></span>2023 <span class=\"_ _2a\"></span></span>\u00e8 <span class=\"_ _2f\"></span>stato <span class=\"_ _2f\"></span>approvato <span class=\"_ _2d\"></span><span class=\"lsa\">il <span class=\"_ _2a\"></span></span>nuovo <span class=\"_ _2d\"></span>Piano <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>Performance <span class=\"_ _2d\"></span>share<span class=\"_ _2ba\"> </span>2023-2025 <span class=\"_ _4\"></span>ed <span class=\"_ _2d\"></span>in <span class=\"_ _4\"></span>sede <span class=\"_ _2d\"></span>di <span class=\"_ _4\"></span>Consiglio <span class=\"_ _2d\"></span>di <span class=\"_ _4\"></span>Amministrazion<span class=\"_ _1\"></span>e <span class=\"_ _2d\"></span>tenutosi <span class=\"_ _4\"></span>il <span class=\"_ _2d\"></span>18 <span class=\"_ _4\"></span>luglio <span class=\"_ _4\"></span>2023 <span class=\"_ _2d\"></span>\u00e8 <span class=\"_ _2d\"></span>stato <span class=\"_ _4\"></span>dato <span class=\"_ _2d\"></span>avvio <span class=\"_ _4\"></span>al <span class=\"_ _2d\"></span>primo<span class=\"_ _2ba\"> </span>ciclo di vesting 202<span class=\"_ _1\"></span>3-2025.<span class=\"_ _2ba\"> </span>Il <span class=\"_ _2d\"></span>Piano <span class=\"_ _2d\"></span><span class=\"ls2\">\u00e8 <span class=\"_ _4\"></span></span>articolato <span class=\"_ _2d\"></span>in <span class=\"_ _4\"></span>tre <span class=\"_ _2d\"></span>cicli, <span class=\"_ _2d\"></span>ciascun<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>durata <span class=\"_ _4\"></span>triennale <span class=\"_ _2d\"></span><span class=\"ls16\">e <span class=\"_ _2d\"></span></span><span class=\"ff5\">prevede <span class=\"_ _2d\"></span>l\u2019assegna<span class=\"_ _1\"></span>zione <span class=\"_ _2d\"></span>gratuita, <span class=\"_ _4\"></span>a <span class=\"_ _2d\"></span>favore <span class=\"_ _2d\"></span>dei<span class=\"_ _2ba\"> </span></span>beneficiari individuati, <span class=\"_ _4\"></span>di diritti <span class=\"_ _4\"></span>a ricevere <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>numero variabile di <span class=\"_ _4\"></span>azioni ordinarie di <span class=\"_ _4\"></span>E<span class=\"_ _4\"></span>NAV <span class=\"_ _4\"></span><span class=\"ls3\">S.p.A<span class=\"ls10\">. <span class=\"_ _4\"></span></span></span>in <span class=\"_ _4\"></span>funzione<span class=\"_ _2ba\"> </span>del <span class=\"_ _2a\"></span>raggiungimento <span class=\"_ _2a\"></span>di <span class=\"_ _2a\"></span>specifici <span class=\"_ _2a\"></span>obiettivi <span class=\"_ _2a\"></span>di <span class=\"_ _2a\"></span>performance <span class=\"_ _2a\"></span>distinti <span class=\"_ _2a\"></span>per <span class=\"_ _2a\"></span>ciascun <span class=\"_ _2a\"></span>ciclo. <span class=\"_ _34\"></span>Tali <span class=\"_ _2f\"></span>o<span class=\"_ _4\"></span>biettivi<span class=\"_ _1\"></span> <span class=\"_ _34\"></span>sono<span class=\"_ _1\"></span> <span class=\"_ _2a\"></span>stati<span class=\"_ _2ba\"> </span>identificati <span class=\"_ _1\"></span>nel <span class=\"_ _30\"></span><span class=\"ff6\">Total Shareh<span class=\"_ _30\"></span>older Return<span class=\"ff3\"> <span class=\"_ _1\"></span>relati<span class=\"_ _1\"></span>vo (TSR<span class=\"_ _1\"></span>)<span class=\"ff5\">, <span class=\"_ _1\"></span>nell\u2019<span class=\"ff6\"> EBIT<span class=\"_ _1\"></span> cu<span class=\"_ _1\"></span>mulato, <span class=\"ff3\">n<span class=\"_ _30\"></span>el <span class=\"ff6\">Free <span class=\"_ _30\"></span>Cash Flow<span class=\"_ _1\"></span><span class=\"ff3\"> <span class=\"ff6\">cumula<span class=\"_ _1\"></span>to<span class=\"ff3\"> <span class=\"_ _1\"></span><span class=\"ls2\">e <span class=\"ls8\">un<span class=\"_ _2ba\"> </span></span></span></span></span></span></span></span></span></span></span></span>indicatore ESG. Il <span class=\"_ _34\"></span>Piano <span class=\"_ _2a\"></span>prevede <span class=\"_ _34\"></span>per <span class=\"_ _2a\"></span>tutti <span class=\"_ _34\"></span>i <span class=\"_ _2a\"></span>beneficiari <span class=\"_ _34\"> </span>un <span class=\"_ _2a\"></span>periodo <span class=\"_ _34\"> </span>di <span class=\"_ _34\"></span>maturazi<span class=\"_ _1\"></span>one <span class=\"_ _34\"> </span>triennale <span class=\"_ _2a\"></span>(c.d. <span class=\"_ _2a\"></span>periodo <span class=\"_ _34\"> </span>di <span class=\"_ _34\"> </span><span class=\"ff6\">vesting</span>) <span class=\"_ _34\"></span>ch<span class=\"_ _1\"></span>e<span class=\"_ _2ba\"> </span>intercorre tra l\u2019attribu<span class=\"_ _1\"></span>zione ed il perfezionament<span class=\"_ _1\"></span>o della titolarit\u00e0 del diritto a ric<span class=\"_ _1\"></span>evere il premio azionari<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> da<span class=\"_ _2ba\"> </span>parte <span class=\"_ _4\"></span>dei <span class=\"_ _2d\"></span>beneficia<span class=\"_ _1\"></span>ri. <span class=\"_ _4\"></span>Il <span class=\"_ _2d\"></span>pian<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span>di <span class=\"_ _4\"></span>incentivazion<span class=\"_ _1\"></span>e <span class=\"_ _2d\"></span>pr<span class=\"_ _1\"></span>evede <span class=\"_ _4\"></span>altres\u00ec <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>vincolo <span class=\"_ _2d\"></span>di <span class=\"_ _4\"></span>indisponibil<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _2d\"></span>(period<span class=\"_ _30\"></span>o <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span><span class=\"ff6\">lock-<span class=\"_ _2ba\"> </span></span>up<span class=\"ff3 ls1f\">) <span class=\"_ _4\"></span><span class=\"ls0\">diverso <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>seconda <span class=\"_ _4\"></span>dei <span class=\"_ _4\"></span>Piani <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>Perf<span class=\"_ _1\"></span>ormance <span class=\"_ _4\"></span>Share <span class=\"_ _4\"></span>interessati, ossia <span class=\"_ _2d\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _4\"></span>il <span class=\"_ _2d\"></span>pia<span class=\"_ _1\"></span>no <span class=\"_ _4\"></span>riferito <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>periodo <span class=\"_ _4\"></span>2020<span class=\"_ _4\"></span>-<span class=\"_ _2ba\"> </span></span></span>2022 <span class=\"_ _33\"> </span>\u00e8 <span class=\"_ _33\"> </span>stato <span class=\"_ _33\"> </span>definit<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> <span class=\"_ _33\"> </span>un <span class=\"_ _33\"> </span>vincolo <span class=\"_ _34\"> </span>di <span class=\"_ _33\"> </span>indisponibilit\u00e0 <span class=\"_ _33\"> </span>sul <span class=\"_ _34\"> </span>30<span class=\"_ _4\"></span>% <span class=\"_ _33\"> </span>delle <span class=\"_ _34\"> </span>azioni <span class=\"_ _33\"> </span>assegnate <span class=\"_ _34\"> </span>ai  b<span class=\"_ _1\"></span>eneficiari, <span class=\"_ _33\"> </span>ovvero<span class=\"_ _2ba\"> </span>l\u2019Amministratore<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>Delegato, i <span class=\"_ _4\"></span>D<span class=\"_ _4\"></span>irigenti con <span class=\"_ _4\"></span>Responsabilit\u00e0 Stra<span class=\"_ _4\"></span><span class=\"ff3\">tegiche <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>gli <span class=\"_ _4\"></span>Altri manager <span class=\"_ _4\"></span>identificati, v<span class=\"_ _4\"></span>incolo<span class=\"_ _2ba\"> </span></span>innalzato <span class=\"_ _30\"></span>al <span class=\"_ _30\"></span>50% <span class=\"_ _30\"></span>delle <span class=\"_ _30\"></span>azioni <span class=\"_ _30\"></span>assegnate <span class=\"_ _30\"></span>nel <span class=\"_ _30\"></span>Piano <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>Performance <span class=\"_ _30\"></span>Share <span class=\"_ _30\"></span>2023-20<span class=\"_ _1\"></span>25, <span class=\"_ _30\"></span>mentre <span class=\"_ _1\"></span>in <span class=\"_ _30\"></span>ambedue <span class=\"_ _3e\"></span>i p<span class=\"_ _1\"></span>iani<span class=\"_ _2ba\"> </span>il vincolo persist<span class=\"_ _1\"></span>e per un periodo di du<span class=\"_ _30\"></span>e <span class=\"_ _4\"></span>anni dal termin<span class=\"_ _1\"></span>e del periodo di vesting<span class=\"ls10\">. </span>Gli obiettivi di perf<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>rmance son<span class=\"_ _1\"></span>o composti dai seguen<span class=\"_ _1\"></span>ti indicatori<span class=\"_ _1\"></span>:<span class=\"_ _2ba\"> </span>\u27a2<span class=\"ffb\"> <span class=\"_ _3d\"> </span><span class=\"ff3\">una <span class=\"_ _2d\"></span>componente <span class=\"_ _4\"></span><span class=\"ff6\">market <span class=\"_ _2d\"></span>based</span> <span class=\"_ _4\"></span>(con <span class=\"_ _2d\"></span>un <span class=\"_ _2d\"></span>peso <span class=\"_ _2d\"></span>del <span class=\"_ _4\"></span>40% <span class=\"_ _2d\"></span>dei <span class=\"_ _2d\"></span>diritti <span class=\"_ _4\"></span>attribuiti) <span class=\"_ _2d\"></span>legata<span class=\"_ _30\"></span> <span class=\"_ _2d\"></span>alla <span class=\"_ _2f\"></span>misurazione <span class=\"_ _2d\"></span>d<span class=\"_ _1\"></span>ella<span class=\"_ _2ba\"> </span></span></span>performance di ENAV<span class=\"_ _1\"></span> in termini di TSR<span class=\"_ _30\"></span> re<span class=\"_ _4\"></span>lativament<span class=\"_ _1\"></span>e al Peer Gr<span class=\"_ _1\"></span>oup gi\u00e0 individuato dalla Societ\u00e0;<span class=\"_ _2ba\"> </span>\u27a2<span class=\"ffb\"> <span class=\"_ _3d\"> </span><span class=\"ff3\">una <span class=\"_ _2a\"></span>componente <span class=\"_ _2a\"></span><span class=\"ff6\">non-market <span class=\"_ _2f\"></span>based</span> <span class=\"_ _34\"></span>(con <span class=\"_ _2f\"></span>un <span class=\"_ _2a\"></span>peso <span class=\"_ _2a\"></span>complessivamente <span class=\"_ _2a\"></span>pari <span class=\"_ _2a\"></span>al <span class=\"_ _2a\"></span>60% <span class=\"_ _2a\"></span>dei <span class=\"_ _2a\"></span>diritti <span class=\"_ _2a\"></span>attribuiti)<span class=\"_ _2ba\"> </span></span></span>legata al raggiungim<span class=\"_ _1\"></span>ento degli obie<span class=\"_ _1\"></span>ttivi di <span class=\"ff6\">Free Cash Fl<span class=\"_ _1\"></span>ow <span class=\"ff3\">ed </span>EBIT<span class=\"ff3\"> cumulati risp<span class=\"_ _1\"></span>etto ai target di<span class=\"_ _1\"></span> piano.<span class=\"_ _2ba\"> </span></span></span>Con <span class=\"_ _4\"></span>riferimento alla <span class=\"_ _4\"></span>valutazione <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>piano di <span class=\"_ _4\"></span>incentivazione azionaria <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>lungo <span class=\"_ _4\"></span>termine ai <span class=\"_ _4\"></span>sensi <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>principio<span class=\"_ _2ba\"> </span>IFRS <span class=\"_ _1\"></span>2, p<span class=\"_ _1\"></span>er la <span class=\"_ _30\"></span>componente <span class=\"_ _30\"></span><span class=\"ff6\">market ba<span class=\"_ _1\"></span>sed<span class=\"ff3\"> \u00e8 <span class=\"_ _30\"></span>stato utili<span class=\"_ _1\"></span>zzato <span class=\"_ _1\"></span>il <span class=\"_ _30\"></span>criterio di <span class=\"_ _30\"></span>calcolo c<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>n <span class=\"_ _30\"></span>il <span class=\"ff6\">Metodo <span class=\"_ _30\"></span>M<span class=\"_ _4\"></span>onte <span class=\"_ _30\"></span>Carlo<span class=\"ff3\"> che,<span class=\"_ _2ba\"> </span></span></span></span></span>sulla <span class=\"_ _33\"> </span>base  d<span class=\"_ _1\"></span>i <span class=\"_ _33\"> </span>opportune  i<span class=\"_ _30\"></span>po<span class=\"_ _4\"></span>tesi, <span class=\"_ _33\"> </span>ha <span class=\"_ _33\"> </span>consentito <span class=\"_ _33\"> </span>di  d<span class=\"_ _1\"></span>efinire <span class=\"_ _33\"> </span>un  consi<span class=\"_ _30\"></span>ste<span class=\"_ _4\"></span>nte <span class=\"_ _33\"> </span>numero <span class=\"_ _33\"> </span>di <span class=\"_ _33\"> </span>scenari  al<span class=\"_ _30\"></span>ternativi<span class=\"_ _2ba\"> </span>nell\u2019arco <span class=\"_ _30\"></span>temporale <span class=\"_ _30\"></span>consid<span class=\"_ _1\"></span>erato. <span class=\"_ _30\"></span>Diversamente, <span class=\"_ _30\"></span>la <span class=\"_ _30\"></span>componente <span class=\"_ _30\"></span><span class=\"ff6\">non-market <span class=\"_ _30\"></span>based<span class=\"ff3\"> <span class=\"_ _3e\"></span>non <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _30\"></span>rilevante <span class=\"_ _30\"></span>ai <span class=\"_ _30\"></span>fini <span class=\"_ _30\"></span>della<span class=\"_ _2ba\"> </span></span></span>stima <span class=\"_ _2f\"></span>del <span class=\"_ _2d\"></span><span class=\"ff6\">fair <span class=\"_ _2f\"></span>value <span class=\"_ _2d\"></span><span class=\"ff5\">al <span class=\"_ _2d\"></span>momento <span class=\"_ _2f\"></span>dell\u2019assegnazione</span></span>, <span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>a <span class=\"_ _2d\"></span>viene <span class=\"_ _2f\"></span>aggiornato <span class=\"_ _2d\"></span>in <span class=\"_ _2d\"></span>o<span class=\"_ _4\"></span>gn<span class=\"lsa\">i <span class=\"_ _2d\"></span></span><span class=\"ff6\">reporting <span class=\"_ _2f\"></span>date</span> <span class=\"_ _2d\"></span>per <span class=\"_ _2f\"></span>tenere<span class=\"_ _2ba\"> </span>conto delle aspe<span class=\"_ _1\"></span>ttative relative<span class=\"_ _1\"></span> al numero di dirit<span class=\"_ _1\"></span>ti che potrann<span class=\"_ _1\"></span>o maturare in bas<span class=\"_ _1\"></span>e all\u2019andamento<span class=\"_ _1\"></span> dell\u2019EBIT e<span class=\"_ _2ba\"> </span>del Free Cash Flow rispe<span class=\"_ _30\"></span>tto ai target di Piano. Al 31 dicembre 2023, il fair value c<span class=\"_ _1\"></span>omplessivo del secondo e terz<span class=\"_ _1\"></span>o ciclo di incentivazione azionaria del Piano<span class=\"_ _2ba\"> </span>di <span class=\"_ _2f\"></span>Performance <span class=\"_ _2d\"></span>Share <span class=\"_ _2d\"></span>2<span class=\"_ _4\"></span>020-2022 <span class=\"_ _2f\"></span>ed <span class=\"_ _2d\"></span>il <span class=\"_ _2f\"></span>primo <span class=\"_ _2f\"></span>ciclo <span class=\"_ _2f\"></span>di <span class=\"_ _2d\"></span>v<span class=\"_ _4\"></span>esting <span class=\"_ _2d\"></span>del <span class=\"_ _2f\"></span>Piano <span class=\"_ _2f\"></span>di <span class=\"_ _2d\"></span>P<span class=\"_ _4\"></span>erformance<span class=\"_ _1\"></span> <span class=\"_ _2f\"></span>Share <span class=\"_ _2f\"></span>2023<span class=\"_ _4\"></span>-2025 <span class=\"_ _2d\"></span><span class=\"ls2\">\u00e8<span class=\"_ _2ba\"> </span></span>stato pari <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>0,9 <span class=\"_ _4\"></span>milioni <span class=\"_ _4\"></span>di euro <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>tiene conto <span class=\"_ _4\"></span>del conguaglio riferito <span class=\"_ _4\"></span>al <span class=\"_ _2d\"></span>pri<span class=\"_ _1\"></span>mo <span class=\"_ _4\"></span>ciclo di <span class=\"_ _4\"></span>vesting (20<span class=\"ls4\">20</span>-2022<span class=\"ls3c\">) <span class=\"_ _4\"></span></span>del<span class=\"_ _2ba\"> </span>piano <span class=\"_ _1\"></span>di perfor<span class=\"_ _1\"></span>mance <span class=\"_ _1\"></span>20<span class=\"ls4\">20</span>-<span class=\"ls4\">2022</span> <span class=\"_ _30\"></span>oggetto di <span class=\"_ _30\"></span>consuntivazione <span class=\"_ _30\"></span>e assegnazione <span class=\"_ _30\"></span>nel 202<span class=\"_ _1\"></span>3. Si <span class=\"_ _30\"></span>riportano di <span class=\"_ _1\"></span>seguito<span class=\"_ _2ba\"> </span>i dettagli per ogni sing<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>lo ciclo di <span class=\"_ _1\"></span>vesting. Primo ciclo di vestin<span class=\"_ _1\"></span>g 2020<span class=\"ff5\">\u2013</span>2022<span class=\"_ _2ba\"> </span>Il <span class=\"_ _2d\"></span>primo <span class=\"_ _4\"></span>ciclo <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>vesting <span class=\"_ _4\"></span>del <span class=\"_ _2d\"></span>periodo <span class=\"_ _4\"></span>2020<span class=\"_ _4\"></span>-2022 <span class=\"_ _4\"></span><span class=\"ff5\">si <span class=\"_ _2d\"></span>\u00e8 <span class=\"_ _2d\"></span>concluso <span class=\"_ _4\"></span>con <span class=\"_ _2d\"></span>l\u2019approvazione <span class=\"_ _4\"></span>del</span>la <span class=\"_ _2d\"></span>Relazione <span class=\"_ _2d\"></span>Finan<span class=\"_ _1\"></span>ziaria<span class=\"_ _2ba\"> </span>Annuale <span class=\"_ _34\"> </span>2<span class=\"_ _4\"></span>022 <span class=\"_ _33\"> </span>e <span class=\"_ _34\"> </span>in  c<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>nformit\u00e0 <span class=\"_ _33\"> </span>al <span class=\"_ _34\"> </span>Regolamento <span class=\"_ _33\"> </span>si <span class=\"_ _34\"> </span>\u00e8 <span class=\"_ _33\"> </span>proceduto  <span class=\"ff5\">all\u2019a<span class=\"_ _30\"></span>tt<span class=\"_ _4\"></span>ribuzion<span class=\"_ _1\"></span>e <span class=\"_ _33\"> </span>di <span class=\"_ _33\"> </span>n. <span class=\"_ _33\"> </span>236.9<span class=\"_ _1\"></span>15 <span class=\"_ _33\"> </span>azioni <span class=\"_ _33\"> </span>ai <span class=\"_ _34\"> </span><span class=\"ff3 ls17\">9<span class=\"_ _2ba\"> </span></span></span>beneficiari del <span class=\"_ _4\"></span>piano sulla base <span class=\"_ _4\"></span>della consuntivazione<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>dei dati <span class=\"_ _4\"></span>stessi per <span class=\"_ _4\"></span>un controvalore pari a <span class=\"_ _4\"></span>0,9 <span class=\"_ _4\"></span>milioni di<span class=\"_ _2ba\"> </span>euro. Secondo ciclo di <span class=\"_ _1\"></span>vesting 2021<span class=\"ff5\">\u2013</span>202<span class=\"_ _1\"></span>3<span class=\"_ _2ba\"> </span>Il <span class=\"_ _2f\"></span>secondo <span class=\"_ _2d\"></span>ciclo <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>vesting <span class=\"_ _2d\"></span>del <span class=\"_ _2f\"></span>periodo <span class=\"_ _2d\"></span>2021<span class=\"_ _4\"></span>-2023 <span class=\"_ _2d\"></span>ha <span class=\"_ _2f\"></span>previsto <span class=\"_ _2d\"></span>11 <span class=\"_ _2f\"></span>beneficiari <span class=\"_ _2d\"></span>e <span class=\"_ _2f\"></span>ipotizzato <span class=\"_ _2f\"></span>il <span class=\"_ _2f\"></span>raggiungiment<span class=\"_ _1\"></span>o<span class=\"_ _2ba\"> </span>dell\u2019obiettivo<span class=\"_ _1\"></span> <span class=\"_ _2f\"></span>target <span class=\"_ _2d\"></span>co<span class=\"_ _4\"></span>n <span class=\"_ _2d\"></span>un <span class=\"_ _2f\"></span>numero <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>azioni <span class=\"_ _2f\"></span>pari <span class=\"_ _2d\"></span>a <span class=\"_ _2f\"></span>305.522 <span class=\"_ _2d\"></span>ed <span class=\"_ _2f\"></span>un <span class=\"_ _2f\"></span>fair <span class=\"_ _2d\"></span>value <span class=\"_ _2f\"></span>complessivo <span class=\"_ _2d\"></span>di <span class=\"_ _2a\"></span><span class=\"ff3\">0,9 <span class=\"_ _2f\"></span>milioni <span class=\"_ _2d\"></span>di<span class=\"_ _2ba\"> </span></span>euro. <span class=\"_ _34\"></span>Il <span class=\"_ _2a\"></span>costo <span class=\"_ _34\"> </span>rileva<span class=\"_ _1\"></span>to <span class=\"_ _34\"></span>per <span class=\"_ _2a\"></span>l\u2019esercizio <span class=\"_ _34\"></span>202<span class=\"ff3\">3 <span class=\"_ _2a\"></span>\u00e8 <span class=\"_ _34\"> </span>stato <span class=\"_ _2a\"></span>di <span class=\"_ _34\"> </span>0,2 <span class=\"_ _34\"> </span>milioni <span class=\"_ _2a\"></span>di <span class=\"_ _34\"> </span>euro <span class=\"_ _2a\"></span>e <span class=\"_ _34\"> </span>la <span class=\"_ _34\"></span>riserva <span class=\"_ _2a\"></span>di <span class=\"_ _34\"></span>patri<span class=\"_ _1\"></span>monio <span class=\"_ _34\"></span>netto<span class=\"_ _2ba\"> </span></span>ammonta compl<span class=\"_ _1\"></span>essivamente a <span class=\"_ _1\"></span>0,9 milioni di euro.<span class=\"_ _2ba\"> </span>Terzo ciclo di vestin<span class=\"_ _1\"></span>g 2022<span class=\"ff5\">\u2013</span>2024<span class=\"_ _2ba\"> </span>Il <span class=\"_ _37\"> </span>terzo <span class=\"_ _37\"> </span>ciclo <span class=\"_ _29\"> </span>di <span class=\"_ _37\"> </span>vesting <span class=\"_ _37\"> </span>del <span class=\"_ _29\"> </span>periodo  2022<span class=\"_ _4\"></span>-2024 <span class=\"_ _37\"> </span>ha <span class=\"_ _37\"> </span>previsto <span class=\"_ _29\"> </span>inizial<span class=\"_ _1\"></span>mente <span class=\"_ _37\"> </span>12 <span class=\"_ _29\"> </span>beneficiari <span class=\"_ _37\"> </span>e <span class=\"_ _37\"> </span>ipotizzato <span class=\"_ _37\"> </span>il<span class=\"_ _2ba\"> </span>raggiungimento<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>dell\u2019obiettivo target con un <span class=\"_ _4\"></span>numero di <span class=\"_ _4\"></span>azioni pari <span class=\"_ _4\"></span>a 341.783 ed <span class=\"_ _4\"></span>un fair v<span class=\"_ _4\"></span>alue complessivo di<span class=\"_ _2ba\"> </span>1 <span class=\"_ _4\"></span>milione di <span class=\"_ _4\"></span>euro. <span class=\"_ _4\"></span>Nel co<span class=\"_ _4\"></span>rs<span class=\"_ _1\"></span>o <span class=\"_ _4\"></span>del 2023 <span class=\"_ _4\"></span>si <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"></span>proceduto <span class=\"_ _4\"></span>ad una <span class=\"_ _4\"></span>nuova v<span class=\"_ _4\"></span>alutazione del <span class=\"_ _4\"></span>piano a <span class=\"_ _4\"></span>seguito <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>alcune<span class=\"_ _2ba\"> </span>perdite di diritti <span class=\"ff5\">che ha determinat<span class=\"_ _1\"></span>o un fair value complessiv<span class=\"_ _1\"></span>o nell\u2019arco del triennio d<span class=\"ff3\">i piano di 0,7 milioni di<span class=\"_ _2ba\"> </span></span></span>euro<span class=\"ls10\">. <span class=\"_ _34\"> </span></span><span class=\"ff5\">Il <span class=\"_ _34\"></span>c<span class=\"_ _1\"></span>osto <span class=\"_ _34\"> </span>rileva<span class=\"_ _1\"></span>to <span class=\"_ _34\"></span>per <span class=\"_ _2a\"></span>l\u2019esercizio <span class=\"_ _34\"></span>202<span class=\"ff3\">3 <span class=\"_ _2a\"></span>\u00e8 <span class=\"_ _34\"> </span>stato <span class=\"_ _2a\"></span>di <span class=\"_ _34\"> </span>0,3 <span class=\"_ _34\"></span>milioni <span class=\"_ _2a\"></span>di <span class=\"_ _34\"> </span>euro <span class=\"_ _2a\"></span><span class=\"ls2\">e <span class=\"_ _34\"> </span></span>la <span class=\"_ _34\"></span>ri<span class=\"_ _1\"></span>serva <span class=\"_ _34\"> </span>di <span class=\"_ _2a\"></span>patrimonio <span class=\"_ _34\"></span>net<span class=\"_ _1\"></span>to<span class=\"_ _2ba\"> </span></span></span>ammonta compl<span class=\"_ _1\"></span>essivamente a <span class=\"_ _1\"></span>0,6 milioni di euro.<span class=\"_ _2ba\"> </span>Primo ciclo di vesting<span class=\"_ _1\"></span> 2023<span class=\"ff5\">\u2013</span>202<span class=\"ls17\">5 </span>del Piano di incenti<span class=\"_ _1\"></span>vazione azionaria<span class=\"_ _1\"></span> 2023-2025 Il <span class=\"_ _34\"> </span><span class=\"ls0\">primo <span class=\"_ _34\"></span>ciclo <span class=\"_ _34\"></span>di <span class=\"_ _2a\"></span>vesting <span class=\"_ _34\"> </span>del <span class=\"_ _34\"></span>peri<span class=\"_ _1\"></span>odo <span class=\"_ _34\"> </span>2023-<span class=\"ls17\">202</span>5 <span class=\"_ _34\"> </span>ha <span class=\"_ _34\"> </span>previsto <span class=\"_ _2a\"></span>12 <span class=\"_ _33\"> </span>ben<span class=\"_ _1\"></span>eficiari <span class=\"_ _34\"></span>e <span class=\"_ _34\"></span>ip<span class=\"_ _1\"></span>otizzato <span class=\"_ _34\"> </span>il <span class=\"_ _34\"> </span>raggiu<span class=\"_ _1\"></span>ngimento<span class=\"_ _2ba\"> </span></span>dell\u2019obiettivo <span class=\"_ _30\"></span>target con <span class=\"_ _30\"></span>un n<span class=\"_ _1\"></span>umero di <span class=\"_ _30\"></span>azioni <span class=\"_ _1\"></span>pari <span class=\"_ _1\"></span>a 3<span class=\"ff3 ls17\">41<span class=\"ls0\">.036 <span class=\"_ _30\"></span>ed un <span class=\"_ _30\"></span>fair value <span class=\"_ _30\"></span>complessivo <span class=\"_ _1\"></span>di 1<span class=\"_ _1\"></span> mili<span class=\"_ _1\"></span>one di <span class=\"_ _30\"></span>euro.<span class=\"_ _2ba\"> </span></span></span>Il <span class=\"_ _2d\"></span>costo <span class=\"_ _2f\"></span>rilevato <span class=\"_ _2d\"></span>per <span class=\"_ _2f\"></span>l\u2019eserc<span class=\"_ _1\"></span>izio <span class=\"_ _2d\"></span>2<span class=\"_ _4\"></span>023 <span class=\"_ _2d\"></span>\u00e8 <span class=\"_ _2f\"></span>stato <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>0,<span class=\"ff3\">3 <span class=\"_ _2f\"></span>milioni <span class=\"_ _2f\"></span>di <span class=\"_ _2d\"></span>euro <span class=\"_ _2f\"></span>per <span class=\"_ _2f\"></span>pari <span class=\"_ _2d\"></span>importo <span class=\"_ _2d\"></span>rilevato <span class=\"_ _2f\"></span>nella <span class=\"_ _2f\"></span>riserva <span class=\"_ _2d\"></span>di<span class=\"_ _2ba\"> </span></span>patrimonio nett<span class=\"_ _1\"></span>o.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-602": {
   "value": "34.<span class=\"ffb ls0\"> <span class=\"_ _30\"></span><span class=\"ff3\">Contratti derivati<span class=\"_ _2ba\"> </span></span></span>Nel corso del mese di aprile 2019,<span class=\"_ _1\"></span> la Capogruppo ha stipulato cinque contratti<span class=\"_ _30\"></span> <span class=\"_ _4\"></span>derivati, di cui <span class=\"_ _4\"></span><span class=\"ff5\">l\u2019ultimo \u00e8 stato<span class=\"_ _2ba\"> </span></span>esercitato <span class=\"_ _2d\"></span>nel <span class=\"_ _2d\"></span>mese <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>gennaio <span class=\"_ _2d\"></span>2023<span class=\"ff5\">, <span class=\"_ _2f\"></span>determinan<span class=\"_ _1\"></span>do <span class=\"_ _2f\"></span>la <span class=\"_ _2d\"></span>conclusione <span class=\"_ _2d\"></span>dell\u2019operazi<span class=\"_ _1\"></span>one. <span class=\"_ _2d\"></span>La<span class=\"ff3\"> <span class=\"_ _2f\"></span>finalit\u00e0 <span class=\"_ _2f\"></span>dei <span class=\"_ _2d\"></span>contratti<span class=\"_ _2ba\"> </span></span></span>derivati era di <span class=\"_ _1\"></span><span class=\"ff5\">coprire l\u2019e<span class=\"_ _30\"></span>sposizio<span class=\"_ _4\"></span>ne ad <span class=\"_ _1\"></span>una variazi<span class=\"_ _1\"></span>one sfavore<span class=\"_ _1\"></span>vole del tass<span class=\"_ _1\"></span>o di cambio Eur<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>/Usd<span class=\"ff3\"> derivante <span class=\"_ _1\"></span>dal<span class=\"_ _2ba\"> </span></span></span>contratto <span class=\"_ _2d\"></span>di <span class=\"_ _4\"></span><span class=\"ff6\">D<span class=\"_ _4\"></span>ata <span class=\"_ _4\"></span>Services <span class=\"_ _4\"></span>Agreement <span class=\"_ _2d\"></span></span>siglato <span class=\"_ _2d\"></span>dalla <span class=\"_ _4\"></span>Capogruppo <span class=\"_ _2d\"></span>con <span class=\"_ _4\"></span>Aireon <span class=\"_ _2d\"></span>LLC <span class=\"_ _2d\"></span><span class=\"ff5\">per <span class=\"_ _2d\"></span>l\u2019acquisiz<span class=\"_ _1\"></span>ione <span class=\"_ _2d\"></span>dei <span class=\"_ _2d\"></span>dati<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>di<span class=\"_ _2ba\"> </span></span>sorveglianza <span class=\"_ _1\"></span>satellitare. <span class=\"_ _1\"></span>Tale c<span class=\"_ _1\"></span>ontratto ha <span class=\"_ _1\"></span>previsto il <span class=\"_ _1\"></span>pagament<span class=\"_ _1\"></span>o in d<span class=\"_ _1\"></span>ollari di <span class=\"ff6\">s<span class=\"_ _1\"></span>ervice fees <span class=\"_ _30\"></span><span class=\"ff3\">su base annua <span class=\"_ _30\"></span>fino al<span class=\"_ _2ba\"> </span></span></span>2023. Il <span class=\"_ _30\"></span>rischio ca<span class=\"_ _1\"></span>mbio \u00e8 <span class=\"_ _30\"></span>stato ges<span class=\"_ _1\"></span>tito attra<span class=\"_ _30\"></span>v<span class=\"_ _4\"></span>erso acq<span class=\"_ _1\"></span>uisti <span class=\"_ _30\"></span>a termine <span class=\"_ _1\"></span>di valut<span class=\"_ _30\"></span>a (<span class=\"ff6\">forward</span>) <span class=\"_ _1\"></span>il cui <span class=\"_ _30\"></span>nozionale resid<span class=\"_ _1\"></span>uo<span class=\"_ _2ba\"> </span>si \u00e8 azzerato nel <span class=\"_ _1\"></span>mese di gennaio 2<span class=\"_ _1\"></span>023.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-604": {
   "value": "35.<span class=\"ffb ls0\"> <span class=\"_ _30\"></span><span class=\"ff3\">Attivit\u00e0 e passivit\u00e0 distinte per scadenza<span class=\"_ _2ba\"> </span></span></span>I crediti c<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>mmerciali <span class=\"_ _1\"></span>non c<span class=\"_ _1\"></span>orrenti oltre <span class=\"_ _1\"></span>il 5\u00b0 <span class=\"_ _30\"></span>ese<span class=\"_ _4\"></span>rcizio s<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>no riferiti <span class=\"_ _1\"></span>alla qu<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>ta dei b<span class=\"_ _1\"></span>alance iscrit<span class=\"_ _1\"></span>ti nel <span class=\"_ _1\"></span>2020 e ne<span class=\"_ _30\"></span>l<span class=\"_ _2ba\"> </span>2021 <span class=\"_ _33\"> </span>per <span class=\"_ _33\"> </span>la <span class=\"_ _33\"> </span>terza <span class=\"_ _33\"> </span>zona <span class=\"_ _33\"> </span>di<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>tariffazione <span class=\"_ _33\"> </span>che, <span class=\"_ _33\"> </span>in <span class=\"_ _33\"> </span>conformit\u00e0 <span class=\"_ _33\"> </span>al <span class=\"_ _34\"> </span>Regolamento <span class=\"_ _33\"> </span>UE <span class=\"_ _33\"> </span>in <span class=\"_ _33\"> </span>ambito <span class=\"_ _33\"> </span>tariffari<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> <span class=\"_ _33\"> </span>ed  al<span class=\"_ _2ba\"> </span>Regolatore ENAC, <span class=\"_ _1\"></span>verranno recuperati<span class=\"_ _1\"></span> in sette anni con decorr<span class=\"_ _1\"></span>enza dal 2023<span class=\"ls10\">. </span>Le <span class=\"_ _73\"> </span>passivit\u00e0 <span class=\"_ _3c\"> </span>finanziarie <span class=\"_ _3c\"> </span>oltre <span class=\"_ _73\"> </span>il <span class=\"_ _73\"> </span>5<span class=\"_ _4\"></span>\u00b0 <span class=\"_ _3c\"> </span>esercizio <span class=\"_ _73\"> </span>si <span class=\"_ _73\"> </span>riferiscono <span class=\"_ _3c\"> </span>ai <span class=\"_ _73\"> </span>finanziamenti <span class=\"_ _3c\"> </span>bancari <span class=\"_ _73\"> </span>dettagliatament<span class=\"_ _1\"></span>e<span class=\"_ _2ba\"> </span>commentati nella s<span class=\"_ _1\"></span>eguente nota n<span class=\"ls10\">. <span class=\"ls4\">39<span class=\"lsb\">. </span></span></span>Le <span class=\"_ _1\"></span>altre <span class=\"_ _1\"></span>passivit\u00e0 <span class=\"_ _30\"></span>non <span class=\"_ _30\"></span>co<span class=\"_ _4\"></span>rrenti <span class=\"_ _30\"></span>con <span class=\"_ _1\"></span>scadenza <span class=\"_ _30\"></span>oltre il<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>5\u00b0 <span class=\"_ _30\"></span>esercizio <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>riferiscono <span class=\"_ _30\"></span>alla <span class=\"_ _30\"></span>quota dei <span class=\"_ _30\"></span>contributi <span class=\"_ _30\"></span>in cont<span class=\"_ _1\"></span>o<span class=\"_ _2ba\"> </span>impianti commisurata agli<span class=\"_ _1\"></span> ammortamenti dei progetti di investiment<span class=\"_ _1\"></span>o a cui <span class=\"_ _4\"></span>si riferiscono per la quota che si<span class=\"_ _2ba\"> </span>riverser\u00e0 a conto <span class=\"_ _1\"></span>economico oltre il 5\u00b0 eser<span class=\"_ _30\"></span>cizio.<span class=\"_ _2ba\"> </span>Entro<span class=\"_ _4\"></span> l'<span class=\"_ _4\"></span>esercizio<span class=\"_ _2ba\"> </span>succ<span class=\"_ _1\"></span>essivo<span class=\"_ _2ba\"> </span>Dal <span class=\"_ _4\"></span>2\u00b0 <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>5\u00b0<span class=\"_ _2ba\"> </span>eserc<span class=\"_ _30\"></span>i<span class=\"_ _4\"></span>zio<span class=\"_ _2ba\"> </span>Oltre <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>5\u00b0<span class=\"_ _2ba\"> </span>eserc<span class=\"_ _30\"></span>i<span class=\"_ _4\"></span>zio<span class=\"_ _2ba\"> </span>Totale<span class=\"_ _2ba\"> </span>At<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>vi<span class=\"_ _4\"></span>t\u00e0<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>fin<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>zia<span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>corren<span class=\"_ _4\"></span>ti<span class=\"_ _2ba\"> </span>0                       3<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>4<span class=\"_ _2ba\"> </span>0                       3<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>4<span class=\"_ _2ba\"> </span>At<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>vi<span class=\"_ _4\"></span>t\u00e0<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>mp<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ste <span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>cip<span class=\"_ _4\"></span>at<span class=\"_ _4\"></span>e<span class=\"_ _2ba\"> </span>0                  3<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>89<span class=\"_ _2ba\"> </span>0                  3<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>89<span class=\"_ _2ba\"> </span>Cred<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>tri<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>ta<span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span> n<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>corren<span class=\"_ _4\"></span>ti<span class=\"_ _2ba\"> </span>0                         1<span class=\"_ _1\"></span>3<span class=\"_ _2ba\"> </span>0                         1<span class=\"_ _1\"></span>3<span class=\"_ _2ba\"> </span>Cred<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>commercial<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>corrent<span class=\"_ _4\"></span>i<span class=\"_ _2ba\"> </span>0                5<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>64<span class=\"_ _30\"></span>3                1<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>98                5<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>84<span class=\"_ _30\"></span>1<span class=\"_ _2ba\"> </span>Al<span class=\"_ _4\"></span>tri<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>credi<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>corren<span class=\"_ _4\"></span>ti<span class=\"_ _2ba\"> </span>0                         3<span class=\"_ _1\"></span>6<span class=\"_ _2ba\"> </span>0                         3<span class=\"_ _1\"></span>6<span class=\"_ _2ba\"> </span>Totale<span class=\"_ _2ba\"> </span>0                5<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>.<span class=\"_ _30\"></span>62<span class=\"_ _30\"></span>5                1<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.<span class=\"_ _30\"></span>19<span class=\"_ _30\"></span>8                5<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>.<span class=\"_ _30\"></span>82<span class=\"_ _30\"></span>3<span class=\"_ _2ba\"> </span>Passi<span class=\"_ _4\"></span>vit<span class=\"_ _4\"></span>\u00e0<span class=\"_ _4\"></span> fi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>zi<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>e                2<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>08<span class=\"_ _30\"></span> <span class=\"_ _d6\"> </span>                4<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>.5<span class=\"_ _30\"></span>0<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span> <span class=\"_ _42\"> </span>                69<span class=\"_ _30\"></span>.3<span class=\"_ _30\"></span>73<span class=\"_ _30\"></span> <span class=\"_ _3c\"> </span>                5<span class=\"_ _30\"></span>28<span class=\"_ _30\"></span>.0<span class=\"_ _30\"></span>84<span class=\"_ _2ba\"> </span>Passi<span class=\"_ _4\"></span>vit<span class=\"_ _4\"></span>\u00e0<span class=\"_ _4\"></span> p<span class=\"_ _4\"></span>er <span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>mp<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ste <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>fferite<span class=\"_ _2ba\"> </span>0                    4<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>2<span class=\"_ _2ba\"> </span>0                    4<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>2<span class=\"_ _2ba\"> </span>Al<span class=\"_ _4\"></span>tre <span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>ssi<span class=\"_ _4\"></span>vi<span class=\"_ _4\"></span>t\u00e0<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>corren<span class=\"_ _4\"></span>ti<span class=\"_ _2ba\"> </span>0                  2<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>62<span class=\"_ _30\"></span> <span class=\"_ _42\"> </span>              11<span class=\"_ _30\"></span>2<span class=\"_ _1\"></span>.8<span class=\"_ _30\"></span>0<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span> <span class=\"_ _3c\"> </span>                1<span class=\"_ _30\"></span>40<span class=\"_ _30\"></span>.8<span class=\"_ _30\"></span>64<span class=\"_ _2ba\"> </span>Debit<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>commerc<span class=\"_ _1\"></span>ia<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>corren<span class=\"_ _4\"></span>ti<span class=\"_ _2ba\"> </span>0<span class=\"_ _117\"> </span><span class=\"lsb8\">                  1<span class=\"_ _30\"></span>9<span class=\"_ _1\"></span>.0<span class=\"_ _30\"></span>6<span class=\"_ _1\"></span>5<span class=\"_ _2ba\"> </span></span>0                  1<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>65<span class=\"_ _2ba\"> </span>Totale                2<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>.<span class=\"_ _30\"></span>20<span class=\"_ _30\"></span>8 <span class=\"_ _3b\"> </span>                48<span class=\"_ _30\"></span>8.<span class=\"_ _30\"></span>3<span class=\"_ _30\"></span>12<span class=\"_ _30\"></span> <span class=\"_ _42\"> </span>              18<span class=\"_ _30\"></span>2.<span class=\"_ _30\"></span>1<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span> <span class=\"_ _3c\"> </span>                6<span class=\"_ _30\"></span>92<span class=\"_ _30\"></span>.<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>5<span class=\"_ _2ba\"> </span>(m<span class=\"_ _30\"></span>iglia<span class=\"_ _1\"></span>ia d<span class=\"_ _30\"></span>i e<span class=\"_ _4\"></span>uro<span class=\"_ _1\"></span>)<span class=\"_ _2ba\"> </span>38.<span class=\"ffb ls0\"> <span class=\"_ _30\"></span><span class=\"ff3\">Obblighi di trasparenza nel sistema delle erogazio<span class=\"_ _1\"></span>ni pubbliche<span class=\"_ _2ba\"> </span></span></span>La L<span class=\"ff5\">egge 4 <span class=\"_ _1\"></span>agosto 2<span class=\"_ _30\"></span>017 n. 124 (legg<span class=\"_ _1\"></span>e annuale <span class=\"_ _1\"></span>per il <span class=\"_ _1\"></span>mercato e <span class=\"_ _1\"></span>la conc<span class=\"_ _1\"></span>orrenza) ha i<span class=\"_ _30\"></span>ntro<span class=\"_ _4\"></span>dotto all<span class=\"_ _1\"></span>\u2019art<span class=\"_ _4\"></span><span class=\"ff3 ls10\">. <span class=\"ls0\">1, <span class=\"_ _1\"></span>commi<span class=\"_ _2ba\"> </span></span></span></span>125 <span class=\"_ _4\"></span>e <span class=\"_ _2d\"></span>126, <span class=\"_ _2d\"></span>alcun<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>misure <span class=\"_ _2d\"></span>finaliz<span class=\"_ _1\"></span>zate <span class=\"_ _2d\"></span>ad <span class=\"_ _4\"></span>assicurare <span class=\"_ _4\"></span>la <span class=\"_ _2d\"></span>trasparenz<span class=\"_ _1\"></span>a <span class=\"_ _2d\"></span>nel <span class=\"_ _4\"></span>sistema <span class=\"_ _4\"></span>delle <span class=\"_ _2d\"></span>erogaz<span class=\"_ _1\"></span>ioni <span class=\"_ _2d\"></span>pubbli<span class=\"_ _1\"></span>che. <span class=\"_ _4\"></span>Le<span class=\"_ _2ba\"> </span>disposizioni, <span class=\"_ _30\"></span>da u<span class=\"_ _1\"></span>ltimo <span class=\"_ _30\"></span>modificate <span class=\"_ _30\"></span>con <span class=\"_ _1\"></span>Decreto <span class=\"_ _30\"></span>L<span class=\"ff5\">egge d<span class=\"_ _30\"></span>el 30 <span class=\"_ _30\"></span>aprile <span class=\"_ _30\"></span>2019 <span class=\"_ _1\"></span>n. <span class=\"_ _30\"></span>34, pre<span class=\"_ _1\"></span>vedono, <span class=\"_ _30\"></span>tra l\u2019al<span class=\"_ _30\"></span>tro, l\u2019obblig<span class=\"_ _30\"></span>o<span class=\"_ _2ba\"> </span></span>di <span class=\"_ _34\"></span>pubb<span class=\"_ _1\"></span>licare <span class=\"_ _34\"></span>nelle <span class=\"_ _2a\"></span>note <span class=\"_ _2a\"></span>integrative <span class=\"_ _34\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _34\"> </span>Bilancio <span class=\"_ _2a\"></span>di <span class=\"_ _34\"></span>Esercizio<span class=\"_ _1\"></span> <span class=\"_ _34\"></span>e <span class=\"_ _2a\"></span>del <span class=\"_ _34\"></span>Bilancio <span class=\"_ _2a\"></span>Consolidat<span class=\"_ _1\"></span>o, <span class=\"_ _34\"></span>ove <span class=\"_ _2a\"></span>presente, <span class=\"_ _2a\"></span>gli<span class=\"_ _2ba\"> </span>importi <span class=\"_ _34\"> </span>e <span class=\"_ _33\"> </span>le <span class=\"_ _33\"> </span>inf<span class=\"_ _1\"></span>ormazioni <span class=\"_ _34\"> </span>relativi <span class=\"_ _33\"> </span>a <span class=\"_ _34\"> </span>sovvenzioni, <span class=\"_ _34\"> </span>contributi <span class=\"_ _34\"> </span>o <span class=\"_ _33\"> </span>aiuti, <span class=\"_ _34\"> </span>in <span class=\"_ _33\"> </span>denaro <span class=\"_ _34\"> </span>o <span class=\"_ _33\"> </span>in <span class=\"_ _34\"> </span>natura, <span class=\"_ _33\"> </span>rice<span class=\"_ _1\"></span>vute <span class=\"_ _33\"> </span>dall<span class=\"_ _1\"></span>e<span class=\"_ _2ba\"> </span>pubbliche amministraz<span class=\"_ _1\"></span>ioni e le erogazi<span class=\"_ _1\"></span>oni effettuate.<span class=\"_ _2ba\"> </span>In <span class=\"_ _2d\"></span>coerenza <span class=\"_ _2d\"></span>con <span class=\"_ _2d\"></span>le <span class=\"_ _2d\"></span>circolari<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>Assonime <span class=\"_ _2d\"></span>n. <span class=\"_ _2d\"></span>5 <span class=\"_ _2d\"></span>del <span class=\"_ _2d\"></span>22 <span class=\"_ _2d\"></span>febbraio <span class=\"_ _2d\"></span>2019 <span class=\"_ _4\"></span>e <span class=\"_ _2f\"></span>n. <span class=\"_ _2d\"></span>32 <span class=\"_ _2d\"></span>del <span class=\"_ _2d\"></span>23 <span class=\"_ _2d\"></span>dicembre <span class=\"_ _2d\"></span>2019, <span class=\"_ _4\"></span>il <span class=\"_ _2f\"></span>criterio<span class=\"_ _2ba\"> </span>seguito n<span class=\"_ _1\"></span>ell\u2019informativa d<span class=\"_ _1\"></span>i seguito <span class=\"_ _1\"></span>riportata, <span class=\"_ _1\"></span>ha riguar<span class=\"_ _30\"></span>dato<span class=\"_ _4\"></span> le <span class=\"_ _1\"></span>erogazioni d<span class=\"_ _1\"></span>i impor<span class=\"_ _1\"></span>to superiore <span class=\"_ _30\"></span>a 10 migliaia <span class=\"_ _1\"></span>di<span class=\"_ _2ba\"> </span>euro,  effettuate <span class=\"_ _37\"> </span>dal  medesimo <span class=\"_ _37\"> </span>soggetto  erogante  nel <span class=\"_ _37\"> </span>corso <span class=\"_ _37\"> </span>del  202<span class=\"_ _4\"></span>3,  anche <span class=\"_ _37\"> </span>tramite  una <span class=\"_ _37\"> </span>pluralit\u00e0  di<span class=\"_ _2ba\"> </span>transazioni econ<span class=\"_ _1\"></span>omiche e second<span class=\"_ _1\"></span>o il criterio della cass<span class=\"_ _1\"></span>a. Sog<span class=\"_ _1\"></span>getto erogante<span class=\"_ _11f\"> </span>D<span class=\"_ _4\"></span>ata <span class=\"_ _4\"></span>Incasso<span class=\"_ _16\"> </span>Importo<span class=\"_ _59\"> </span>Causale<span class=\"_ _2ba\"> </span>Min<span class=\"_ _4\"></span>ist<span class=\"_ _4\"></span>ero <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>ell<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>Infra<span class=\"_ _4\"></span>stru<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>tu<span class=\"_ _4\"></span>re e <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>ei <span class=\"_ _4\"></span>Tra<span class=\"_ _4\"></span>sp<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>rti<span class=\"_ _9b\"> </span>18<span class=\"_ _1\"></span>/12/2023<span class=\"_ _c7\"> </span>30.000<span class=\"_ _2ba\"> </span>Co<span class=\"_ _4\"></span>nt<span class=\"_ _4\"></span>rib<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>to<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>in<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>cont<span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>esercizi<span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>fin<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>zza<span class=\"_ _4\"></span>to<span class=\"_ _4\"></span> a<span class=\"_ _2ba\"> </span>compen<span class=\"_ _4\"></span>sa<span class=\"_ _4\"></span>re i<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>costi<span class=\"_ _4\"></span> s<span class=\"_ _4\"></span>os<span class=\"_ _4\"></span>ten<span class=\"_ _4\"></span>ut<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>al<span class=\"_ _4\"></span>la<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>Ca<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>ogrup<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>o<span class=\"_ _2ba\"> </span>per <span class=\"_ _4\"></span>garan<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>ire <span class=\"_ _4\"></span>la<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>si<span class=\"_ _4\"></span>curezza <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>ei <span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>rop<span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span> i<span class=\"_ _4\"></span>mp<span class=\"_ _4\"></span>ia<span class=\"_ _4\"></span>nt<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>e<span class=\"_ _2ba\"> </span>la<span class=\"_ _4\"></span> s<span class=\"_ _4\"></span>icurezza<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>op<span class=\"_ _4\"></span>era<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>va <span class=\"_ _4\"></span>ai<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>sen<span class=\"_ _4\"></span>si <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>q<span class=\"_ _4\"></span>ua<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>to<span class=\"_ _2ba\"> </span>previ<span class=\"_ _4\"></span>sto<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>da<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>l\u2019a<span class=\"_ _4\"></span>rt. <span class=\"_ _4\"></span>11 sep<span class=\"_ _4\"></span>ti<span class=\"_ _4\"></span>es <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>ell<span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>Legg<span class=\"_ _30\"></span>e <span class=\"_ _4\"></span>248/05<span class=\"_ _2ba\"> </span>30.<span class=\"_ _1\"></span>000<span class=\"_ _2ba\"> </span>30.<span class=\"_ _1\"></span>000<span class=\"_ _2ba\"> </span>(m<span class=\"_ _1\"></span>igli<span class=\"_ _1\"></span>aia <span class=\"_ _1\"></span>di euro<span class=\"_ _1\"></span>)<span class=\"_ _2ba\"> </span>Totale <span class=\"_ _4\"></span>Ministero d<span class=\"_ _4\"></span>elle Infrastrutture e <span class=\"_ _4\"></span>dei <span class=\"_ _4\"></span>Traspo<span class=\"_ _4\"></span>rti<span class=\"_ _2ba\"> </span>Totale <span class=\"_ _4\"></span>complessivo",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-603": {
   "value": "36. Garanzie e impegni  Le garanzie si riferiscono a fidejussioni prestate a terzi nell\u2019interesse del Gruppo per 8.881 migliaia di euro (10.920 migliaia di euro al 31 dicembre 2022), registrando un decremento netto di 2.039 migliaia di euro derivante principalmente da svincoli di fidejussioni a garanzia di commesse estere",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCollateralExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-646": {
   "value": "36.<span class=\"ffb ls0\"> <span class=\"_ _30\"></span><span class=\"ff3\">Garanzie e impegni  </span></span>Le <span class=\"_ _2d\"></span>garanzie <span class=\"_ _4\"></span>si <span class=\"_ _2d\"></span>riferiscono <span class=\"_ _4\"></span>a <span class=\"_ _2d\"></span>fidejussioni<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>prestate <span class=\"_ _2d\"></span>a <span class=\"_ _4\"></span>terzi <span class=\"_ _4\"></span>nell\u2019interesse <span class=\"_ _2d\"></span>del <span class=\"_ _4\"></span>Gruppo <span class=\"_ _2d\"></span>per <span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>.881 <span class=\"_ _4\"></span>migliaia <span class=\"_ _2d\"></span>di <span class=\"_ _4\"></span>euro (10.920 <span class=\"_ _2d\"></span>migliaia <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>euro <span class=\"_ _2f\"></span>al <span class=\"_ _2d\"></span>31 <span class=\"_ _2a\"></span>dice<span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>bre <span class=\"_ _2d\"></span>2022), <span class=\"_ _2f\"></span>registrando <span class=\"_ _2d\"></span>un <span class=\"_ _2f\"></span>decremento <span class=\"_ _2f\"></span>netto <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>2.039 <span class=\"_ _2f\"></span>migliaia <span class=\"_ _2f\"></span>di <span class=\"_ _2d\"></span>euro derivante principalm<span class=\"_ _30\"></span>ente <span class=\"_ _4\"></span>da svincoli di fidejussi<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>ni a garanz<span class=\"_ _1\"></span>ia di commesse ester<span class=\"_ _1\"></span>e.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-605": {
   "value": "37.<span class=\"ffb ls0\"> <span class=\"_ _30\"></span><span class=\"ff3\">Utile base e diluito per azione<span class=\"_ _2ba\"> </span></span></span>L\u2019utile <span class=\"_ _4\"></span>base <span class=\"_ _2d\"></span>per <span class=\"_ _4\"></span>azione <span class=\"_ _2d\"></span>\u00e8 <span class=\"_ _4\"></span>riportato <span class=\"_ _4\"></span>in <span class=\"_ _2d\"></span>calce <span class=\"_ _4\"></span>al <span class=\"_ _2d\"></span>prospet<span class=\"_ _1\"></span>to <span class=\"_ _2d\"></span>di <span class=\"_ _4\"></span>conto <span class=\"_ _4\"></span>economico <span class=\"_ _2d\"></span>ed <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _2d\"></span>calcolat<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span>dividendo <span class=\"_ _4\"></span>l\u2019utile<span class=\"_ _2ba\"> </span>consolidato per il nu<span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>ero medio ponder<span class=\"_ _1\"></span>ato delle <span class=\"ff5\">azioni ordinari<span class=\"_ _1\"></span>e in circolazi<span class=\"_ _1\"></span>one durante l\u2019anno.<span class=\"_ _2ba\"> </span></span>Il <span class=\"_ _34\"> </span>capitale <span class=\"_ _34\"> </span>sociale, <span class=\"_ _34\"> </span>che <span class=\"_ _33\"> </span>n<span class=\"_ _1\"></span>on <span class=\"_ _34\"> </span>ha <span class=\"_ _34\"> </span>subito <span class=\"_ _34\"> </span>mo<span class=\"_ _4\"></span>difiche <span class=\"_ _34\"> </span>in <span class=\"_ _34\"> </span>corso <span class=\"_ _34\"> </span>di <span class=\"_ _33\"> </span>anno, <span class=\"_ _2a\"></span>\u00e8 <span class=\"_ _33\"> </span>composto <span class=\"_ _34\"> </span>da <span class=\"_ _34\"> </span>n. <span class=\"_ _34\"> </span>541.744.385 <span class=\"_ _34\"> </span>azioni<span class=\"_ _2ba\"> </span>ordinarie. <span class=\"_ _1\"></span>La Capogrup<span class=\"_ _1\"></span>po possied<span class=\"_ _1\"></span>e n. 63<span class=\"_ _1\"></span>3.604 azioni<span class=\"_ _1\"></span> p<span class=\"_ _1\"></span>roprie <span class=\"ff5\">di <span class=\"_ _1\"></span>cui n.<span class=\"_ _1\"></span> 500.000 <span class=\"_ _1\"></span>acquistate<span class=\"_ _1\"></span> in c<span class=\"_ _1\"></span>orso d\u2019anno<span class=\"_ _1\"></span> <span class=\"ff3\">e n.<span class=\"_ _2ba\"> </span></span></span>236.915 azioni sono state assegnate nel mese di <span class=\"_ _4\"></span>giugno 2<span class=\"ls4\">02</span>3 riferite al <span class=\"_ _4\"></span>primo ciclo di vesting 20<span class=\"ls4\">20</span>-2022 del<span class=\"_ _2ba\"> </span>piano di incentivazion<span class=\"_ _30\"></span>e <span class=\"_ _4\"></span>riferito al period<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> 20<span class=\"ls4\">20</span>-<span class=\"ls4\">20<span class=\"_ _1\"></span>22<span class=\"ls0\">.  </span></span>Nella tabella che s<span class=\"_ _1\"></span>egue viene riepil<span class=\"_ _1\"></span>ogato il calcolo eff<span class=\"_ _30\"></span>et<span class=\"_ _4\"></span>tuato.<span class=\"_ _2ba\"> </span>2023<span class=\"_ _ff\"> </span>2022<span class=\"_ _2ba\"> </span>Uti<span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>con<span class=\"_ _4\"></span>so<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>at<span class=\"_ _4\"></span>o             1<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>.9<span class=\"_ _30\"></span>21<span class=\"_ _30\"></span>.1<span class=\"_ _30\"></span>82<span class=\"_ _30\"></span> <span class=\"_ _3c\"> </span>             10<span class=\"_ _30\"></span>5.<span class=\"_ _30\"></span>00<span class=\"_ _30\"></span>4.<span class=\"_ _30\"></span>11<span class=\"_ _30\"></span>5<span class=\"_ _2ba\"> </span>Numero<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>medi<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span> p<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>dera<span class=\"_ _4\"></span>to<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>zio<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>rd<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rie             5<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.5<span class=\"_ _30\"></span>12<span class=\"_ _30\"></span>.0<span class=\"_ _30\"></span>66<span class=\"_ _30\"></span> <span class=\"_ _3c\"> </span>             54<span class=\"_ _30\"></span>1.<span class=\"_ _30\"></span>15<span class=\"_ _30\"></span>1.<span class=\"_ _30\"></span>41<span class=\"_ _30\"></span>0<span class=\"_ _2ba\"> </span>Uti<span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>se <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>zio<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>e                          0<span class=\"_ _1\"></span>,2<span class=\"_ _30\"></span>1 <span class=\"_ _3f\"> </span>                          0,<span class=\"_ _30\"></span>19<span class=\"_ _2ba\"> </span>Uti<span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>lu<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>to<span class=\"_ _4\"></span> p<span class=\"_ _4\"></span>er <span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>zio<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>e                          0<span class=\"_ _1\"></span>,2<span class=\"_ _30\"></span>1 <span class=\"_ _3f\"> </span>                          0,<span class=\"_ _30\"></span>19",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-606": {
   "value": "39<span class=\"ls0\">.<span class=\"fs95\"> </span>Gestione dei rischi finanziari </span>Il Gruppo ENAV, nello svolgimento della propria attivi<span class=\"_ _1\"></span>t\u00e0 di <span class=\"_ _4\"></span><span class=\"ff6\">business</span>, \u00e8 esposto a diversi rischi finanziari quali<span class=\"_ _2ba\"> </span>rischi <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>ercato <span class=\"_ _4\"></span>(rischio <span class=\"_ _4\"></span>cambio <span class=\"_ _4\"></span>e <span class=\"_ _2d\"></span>rischi<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span>tasso <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>interesse), <span class=\"_ _4\"></span>il <span class=\"_ _2d\"></span>rischi<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span>di <span class=\"_ _4\"></span>credito <span class=\"_ _4\"></span>ed <span class=\"_ _2d\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>rischi<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span>di <span class=\"_ _4\"></span>liquidit\u00e0. <span class=\"_ _4\"></span>La<span class=\"_ _2ba\"> </span>gestione <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>tali <span class=\"_ _2d\"></span>rischi <span class=\"_ _2d\"></span>si <span class=\"_ _2d\"></span>basa <span class=\"_ _2d\"></span>sulla <span class=\"_ _2d\"></span>presenza <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>specifici <span class=\"_ _2d\"></span>Comitati <span class=\"_ _2d\"></span>interni, <span class=\"_ _2d\"></span>comp<span class=\"_ _1\"></span>osti <span class=\"_ _2d\"></span>dal <span class=\"_ _2d\"></span>t<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>p <span class=\"_ _2d\"></span>management <span class=\"_ _2d\"></span>del<span class=\"_ _2ba\"> </span>Gruppo, cui \u00e8 affidato il ru<span class=\"_ _1\"></span>olo di indirizzo strategic<span class=\"_ _1\"></span>o e di supervision<span class=\"_ _1\"></span>e della gestione dei rischi<span class=\"_ _1\"></span> e su Policy che<span class=\"_ _2ba\"> </span>definiscono <span class=\"_ _30\"></span>i ru<span class=\"_ _1\"></span>oli <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>le <span class=\"_ _30\"></span>responsabilit\u00e0 <span class=\"_ _30\"></span>per i <span class=\"_ _30\"></span>processi <span class=\"_ _1\"></span>di <span class=\"_ _30\"></span>gestione, <span class=\"_ _30\"></span>la strut<span class=\"_ _1\"></span>tura <span class=\"_ _1\"></span>dei <span class=\"_ _30\"></span>limiti, il<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>modello <span class=\"_ _1\"></span>delle <span class=\"_ _30\"></span>relazioni<span class=\"_ _2ba\"> </span>e gli strumenti<span class=\"_ _1\"></span> di copertura e mitigaz<span class=\"_ _1\"></span>ione.<span class=\"_ _2ba\"> </span>Rischio di credit<span class=\"_ _1\"></span>o Il <span class=\"_ _2d\"></span>Gruppo <span class=\"_ _2d\"></span>\u00e8 <span class=\"_ _2f\"></span>esposto <span class=\"_ _2d\"></span>al <span class=\"_ _2f\"></span>rischio <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>credit<span class=\"_ _1\"></span>o <span class=\"_ _2f\"></span>che <span class=\"_ _2d\"></span>si <span class=\"_ _2d\"></span>so<span class=\"_ _4\"></span>stanz<span class=\"_ _1\"></span>ia <span class=\"_ _2d\"></span>nel <span class=\"_ _2f\"></span>rischio <span class=\"_ _2d\"></span>che <span class=\"_ _2f\"></span>una <span class=\"_ _2d\"></span>o <span class=\"_ _2f\"></span>pi\u00f9 <span class=\"_ _2d\"></span>controparti <span class=\"_ _2d\"></span>commerciali<span class=\"_ _2ba\"> </span>possano divenir<span class=\"_ _30\"></span>e incapaci di <span class=\"_ _1\"></span>soddisfare d<span class=\"_ _1\"></span>el tutt<span class=\"_ _1\"></span>o o in <span class=\"_ _1\"></span>parte le<span class=\"_ _1\"></span> propri<span class=\"_ _1\"></span>e obbligaz<span class=\"_ _1\"></span>ioni di <span class=\"_ _30\"></span>pagamento. Tale rischio<span class=\"_ _2ba\"> </span>si <span class=\"_ _2f\"></span>manifesta <span class=\"_ _2f\"></span>principalmente <span class=\"_ _2d\"></span>in <span class=\"_ _2f\"></span>relazione <span class=\"_ _2a\"></span>ai <span class=\"_ _2d\"></span>crediti <span class=\"_ _2f\"></span>commerciali <span class=\"_ _2f\"></span>correnti <span class=\"_ _2f\"></span>relativi <span class=\"_ _2d\"></span>alle <span class=\"_ _2a\"></span>attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _2f\"></span>operative, <span class=\"_ _2f\"></span>e <span class=\"_ _2f\"></span>in<span class=\"_ _2ba\"> </span>particolare in <span class=\"_ _4\"></span>connessione sia <span class=\"_ _2d\"></span>ai crediti <span class=\"_ _4\"></span>derivanti <span class=\"_ _4\"></span>dalle <span class=\"_ _4\"></span>attivit\u00e0 sul <span class=\"_ _4\"></span>mercato <span class=\"_ _4\"></span>non <span class=\"_ _4\"></span>regolamentato che <span class=\"_ _4\"></span>ai <span class=\"_ _4\"></span>servizi<span class=\"_ _2ba\"> </span>di <span class=\"_ _33\"> </span>Rotta<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>e <span class=\"_ _33\"> </span>i <span class=\"_ _34\"> </span>servizi <span class=\"_ _33\"> </span>di <span class=\"_ _34\"> </span>Te<span class=\"_ _4\"></span>rminale,<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>che <span class=\"_ _33\"> </span>rappres<span class=\"_ _30\"></span>entano <span class=\"_ _33\"> </span>la <span class=\"_ _34\"> </span>m<span class=\"_ _4\"></span>aggiore <span class=\"_ _34\"> </span>es<span class=\"_ _4\"></span>posizione <span class=\"_ _34\"> </span>in <span class=\"_ _33\"> </span>bilancio. <span class=\"_ _34\"> </span>Tali <span class=\"_ _33\"> </span>somme <span class=\"_ _34\"> </span>si<span class=\"_ _2ba\"> </span>riferiscono <span class=\"_ _2d\"></span>essenz<span class=\"_ _1\"></span>ialmente <span class=\"_ _2d\"></span>ai <span class=\"_ _2d\"></span>crediti<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>maturati <span class=\"_ _2d\"></span>nei <span class=\"_ _2d\"></span>confronti <span class=\"_ _2d\"></span>di <span class=\"_ _4\"></span>Eurocontrol. <span class=\"_ _2d\"></span>In <span class=\"_ _2d\"></span>tale <span class=\"_ _2d\"></span>contesto, <span class=\"_ _2d\"></span>la <span class=\"_ _4\"></span>misurazione<span class=\"_ _2ba\"> </span>del rischio <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>credito nei <span class=\"_ _4\"></span>confronti di <span class=\"_ _4\"></span>Eurocontr<span class=\"_ _1\"></span>ol <span class=\"_ _4\"></span>\u00e8 direttamente correlata ai <span class=\"_ _4\"></span>profili di <span class=\"_ _4\"></span>rischiosit\u00e0 associati <span class=\"_ _4\"></span>al<span class=\"_ _2ba\"> </span>settore <span class=\"_ _2a\"></span>delle <span class=\"_ _2a\"></span>compagnie <span class=\"_ _2a\"></span>aeree. <span class=\"_ _2a\"></span>Nello <span class=\"_ _2a\"></span>specifico, <span class=\"_ _2a\"></span>Eurocontrol <span class=\"_ _2a\"></span>non <span class=\"_ _2a\"></span>assume <span class=\"_ _2a\"></span>alcun <span class=\"_ _2a\"></span>rischio <span class=\"_ _2a\"></span>di <span class=\"_ _2a\"></span>credito <span class=\"_ _2a\"></span>a <span class=\"_ _2a\"></span>fro<span class=\"_ _4\"></span>nte<span class=\"_ _2ba\"> </span>dell\u2019eventuale<span class=\"_ _1\"></span> <span class=\"_ _29\"> </span>insolvenza<span class=\"_ _1\"></span> <span class=\"_ _37\"> </span>dei <span class=\"_ _29\"> </span>vettori <span class=\"_ _37\"> </span>e <span class=\"_ _37\"> </span>salda <span class=\"_ _37\"> </span>le <span class=\"_ _29\"> </span>proprie <span class=\"_ _37\"> </span>passivit\u00e0 <span class=\"_ _37\"> </span>verso <span class=\"_ _37\"> </span>la <span class=\"_ _37\"> </span>Capogruppo <span class=\"_ _37\"> </span>solo <span class=\"_ _29\"> </span>a <span class=\"_ _37\"> </span>seguito<span class=\"_ _2ba\"> </span>dell\u2019avvenuto <span class=\"_ _d6\"> </span>incasso <span class=\"_ _d6\"> </span>delle <span class=\"_ _d6\"> </span>rispetti<span class=\"_ _30\"></span>v<span class=\"_ _4\"></span>e <span class=\"_ _d6\"> </span>somme <span class=\"_ _d6\"> </span>dalle <span class=\"_ _d6\"> </span>compagnie <span class=\"_ _d6\"> </span>aeree. <span class=\"_ _3b\"> </span>Eurocontrol<span class=\"_ _4\"></span><span class=\"ff3\"> <span class=\"_ _d5\"> </span>invece <span class=\"_ _d6\"> </span>si <span class=\"_ _d6\"> </span>attiva<span class=\"_ _2ba\"> </span></span>direttamente <span class=\"_ _2f\"></span>per <span class=\"_ _2a\"></span>il <span class=\"_ _2f\"></span>recupero <span class=\"_ _2a\"></span>degli <span class=\"_ _2f\"></span>stessi, <span class=\"_ _2f\"></span>avviando <span class=\"_ _2a\"></span>anche <span class=\"_ _2f\"></span>le <span class=\"_ _2a\"></span>relativ<span class=\"_ _1\"></span>e <span class=\"_ _2a\"></span>azioni <span class=\"_ _2f\"></span>giudiziali <span class=\"_ _2f\"></span>ove <span class=\"_ _2f\"></span>necessario, <span class=\"_ _2a\"></span>per <span class=\"_ _2f\"></span>i<span class=\"_ _2ba\"> </span>crediti di rotta ed in <span class=\"_ _30\"></span>co<span class=\"_ _4\"></span>llaborazione<span class=\"_ _1\"></span> con la Capogrupp<span class=\"_ _1\"></span>o per il recupero dei credi<span class=\"_ _30\"></span>ti di terminale.<span class=\"_ _2ba\"> </span>A fronte del rischi<span class=\"_ _1\"></span>o di inadempienza da<span class=\"_ _1\"></span> parte dei debi<span class=\"_ _1\"></span>tori del Gruppo \u00e8 iscri<span class=\"_ _1\"></span>tto in bilancio un app<span class=\"_ _30\"></span>osito fondo<span class=\"_ _2ba\"> </span>svalutazione <span class=\"_ _2a\"></span>(Expect<span class=\"_ _1\"></span>ed <span class=\"_ _2a\"></span>Credit <span class=\"_ _2a\"></span>Loss) <span class=\"_ _2a\"></span>determinat<span class=\"_ _1\"></span>o <span class=\"_ _2a\"></span>in <span class=\"_ _2a\"></span>conformit\u00e0 <span class=\"_ _2a\"></span>al <span class=\"_ _2a\"></span>principio <span class=\"_ _2a\"></span>IFRS <span class=\"_ _2f\"></span>9<span class=\"_ _4\"></span> <span class=\"_ _2a\"></span>ed <span class=\"_ _2a\"></span>oggetto <span class=\"_ _2a\"></span>di <span class=\"_ _2a\"></span>specifico<span class=\"_ _2ba\"> </span>aggiornamento <span class=\"_ _2f\"></span>nel <span class=\"_ _2f\"></span>corso <span class=\"_ _2f\"></span>dell\u2019esercizio <span class=\"_ _2a\"></span><span class=\"ff3\">e <span class=\"_ _2f\"></span>basato <span class=\"_ _2a\"></span>sul <span class=\"_ _2d\"></span>deterioramento <span class=\"_ _2f\"></span>del <span class=\"_ _2a\"></span>merito<span class=\"_ _1\"></span> <span class=\"_ _2f\"></span>creditizio <span class=\"_ _2a\"></span>di <span class=\"_ _2f\"></span>un <span class=\"_ _2f\"></span>paniere <span class=\"_ _2a\"></span>di<span class=\"_ _2ba\"> </span></span>societ\u00e0 rappresentati<span class=\"_ _30\"></span>v<span class=\"_ _4\"></span>e del sett<span class=\"_ _1\"></span>ore del trasporto aere<span class=\"_ _1\"></span>o. Rischio di liquidit\u00e0 Il rischio<span class=\"_ _1\"></span> di liq<span class=\"_ _1\"></span>uidit\u00e0 rappre<span class=\"_ _30\"></span>senta il rischio <span class=\"_ _30\"></span>che il Grupp<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>, pur <span class=\"_ _30\"></span>essendo solvibil<span class=\"_ _1\"></span>e, possa <span class=\"_ _1\"></span>trovarsi <span class=\"_ _1\"></span>nelle c<span class=\"_ _1\"></span>ondizioni<span class=\"_ _2ba\"> </span>di <span class=\"_ _2d\"></span>non <span class=\"_ _2f\"></span>poter <span class=\"_ _2d\"></span>far <span class=\"_ _2f\"></span>fronte <span class=\"_ _2d\"></span>tempestivament<span class=\"_ _1\"></span>e <span class=\"_ _2d\"></span>agli <span class=\"_ _2f\"></span>impegni <span class=\"_ _2d\"></span>associati <span class=\"_ _2d\"></span>alle <span class=\"_ _2d\"></span>proprie <span class=\"_ _2d\"></span>passivit\u00e0 <span class=\"_ _2d\"></span>finanziarie, <span class=\"_ _2d\"></span>previsti <span class=\"_ _2d\"></span>o<span class=\"_ _2ba\"> </span>imprevisti,  per <span class=\"_ _37\"> </span>difficolt\u00e0  nel <span class=\"_ _37\"> </span>reperire <span class=\"_ _37\"> </span>risorse  finanziarie, <span class=\"_ _37\"> </span>o <span class=\"_ _37\"> </span>che  sia <span class=\"_ _37\"> </span>in <span class=\"_ _37\"> </span>grado <span class=\"_ _37\"> </span>di  farlo <span class=\"_ _37\"> </span>solo <span class=\"_ _37\"> </span>a <span class=\"_ _37\"> </span>condizioni<span class=\"_ _2ba\"> </span>economiche <span class=\"_ _30\"></span>sfavorevoli a<span class=\"_ _30\"></span> causa <span class=\"_ _30\"></span>di fattori<span class=\"_ _1\"></span> legati<span class=\"_ _1\"></span> alla <span class=\"_ _30\"></span>percezione<span class=\"_ _1\"></span> della<span class=\"_ _30\"></span> propria <span class=\"_ _30\"></span>rischiosit\u00e0 <span class=\"_ _1\"></span>da part<span class=\"_ _30\"></span>e del <span class=\"_ _30\"></span>mercato,<span class=\"_ _2ba\"> </span>o di <span class=\"_ _4\"></span>situazioni di crisi sistemica quali, a titolo esemplificativo e non esaustivo, <span class=\"ff6\">credit crunch </span>e <span class=\"_ _4\"></span>crisi del debito<span class=\"_ _2ba\"> </span>sovrano, ovvero risu<span class=\"_ _1\"></span>lti inadempient<span class=\"_ _1\"></span>e agli impegni (<span class=\"ff6\">covena<span class=\"_ _1\"></span>nt<span class=\"ff3\">) assunti in alcuni con<span class=\"_ _1\"></span>tratti di finanziament<span class=\"_ _1\"></span>o<span class=\"ls10\">. </span> </span></span>La <span class=\"_ _34\"> </span>liquidit\u00e0 <span class=\"_ _34\"> </span>del <span class=\"_ _33\"> </span>Grupp<span class=\"_ _1\"></span>o, <span class=\"_ _34\"> </span>pur <span class=\"_ _34\"> </span>in <span class=\"_ _33\"> </span>assenza <span class=\"_ _34\"></span>di <span class=\"_ _34\"> </span>una <span class=\"_ _34\"> </span>tesoreria <span class=\"_ _34\"> </span>centralizzata <span class=\"_ _34\"></span>(cd. <span class=\"_ _34\"> </span><span class=\"ff6\">cash <span class=\"_ _34\"> </span>pooling</span>), <span class=\"_ _34\"> </span>viene <span class=\"_ _33\"> </span>gestita <span class=\"_ _2a\"></span>e<span class=\"_ _2ba\"> </span>monitorata <span class=\"_ _33\"> </span>dalla <span class=\"_ _33\"> </span>Capogruppo <span class=\"_ _33\"> </span>a  li<span class=\"_ _1\"></span>vello <span class=\"_ _33\"> </span>sostanzialme<span class=\"_ _1\"></span>nte  ac<span class=\"_ _1\"></span>centrato <span class=\"_ _33\"> </span>al  fine<span class=\"_ _1\"></span>  di <span class=\"_ _33\"> </span>ottimizz<span class=\"_ _1\"></span>are <span class=\"_ _33\"> </span>la  co<span class=\"_ _1\"></span>mplessiva<span class=\"_ _2ba\"> </span>disponibilit\u00e0 di <span class=\"_ _2d\"></span>ris<span class=\"_ _1\"></span>orse <span class=\"_ _4\"></span>finanziarie, svolgendo <span class=\"_ _4\"></span>un\u2019attivit\u00e0 di <span class=\"_ _2d\"></span>direzi<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>ne <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>coordinamento <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>altre <span class=\"_ _4\"></span>societ\u00e0<span class=\"_ _2ba\"> </span>del Gruppo. Al 31 <span class=\"_ _4\"></span>dicembre 2023 <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>Gruppo ha <span class=\"_ _4\"></span>disponibilit\u00e0 liquide<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>2<span class=\"ls17\">24</span>,9 m<span class=\"_ _4\"></span>ilioni di <span class=\"_ _4\"></span>euro e dispone <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>linee di credito<span class=\"_ _2ba\"> </span>a breve termine non <span class=\"_ _4\"></span>utilizzate per un ammontare totale di <span class=\"_ _4\"></span>199 <span class=\"_ _4\"></span>milioni di euro. Si tratta <span class=\"_ _4\"></span>di: i) <span class=\"_ _4\"></span>linee di credito<span class=\"_ _2ba\"> </span>uncommitted,<span class=\"ff3\"> <span class=\"_ _2d\"></span>sogget<span class=\"_ _1\"></span>te <span class=\"_ _2d\"></span>a <span class=\"_ _2d\"></span>revoca, <span class=\"_ _4\"></span>per <span class=\"_ _2d\"></span><span class=\"ls4\">49</span> <span class=\"_ _2d\"></span>milioni <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>euro, <span class=\"_ _2d\"></span>che <span class=\"_ _2d\"></span>non <span class=\"_ _2d\"></span>prevedon<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span>il <span class=\"_ _2d\"></span>rispetto <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>covenant <span class=\"_ _2d\"></span>n\u00e9 <span class=\"_ _2d\"></span>altri<span class=\"_ _2ba\"> </span></span>impegni <span class=\"_ _4\"></span>contrattuali, di <span class=\"_ _4\"></span>cui <span class=\"_ _4\"></span>1<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>milione <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>euro <span class=\"_ _4\"></span>nella <span class=\"_ _4\"></span>forma <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>scoperti <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>conto corrente, <span class=\"_ _2d\"></span><span class=\"ls17\">33</span> <span class=\"_ _4\"></span>milioni <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>euro <span class=\"_ _4\"></span>di<span class=\"_ _2ba\"> </span>anticipi <span class=\"_ _2d\"></span>finanziari <span class=\"_ _2d\"></span>utilizzabili <span class=\"_ _2d\"></span>senza <span class=\"_ _2d\"></span>alcun <span class=\"_ _2d\"></span>vincolo <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>destinazione <span class=\"_ _2d\"></span>e <span class=\"_ _2d\"></span>15 <span class=\"_ _2f\"></span>milioni <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>euro <span class=\"_ _2f\"></span>per <span class=\"_ _2d\"></span>anticipi <span class=\"_ _2d\"></span>export; <span class=\"_ _2d\"></span>ii)<span class=\"_ _2ba\"> </span>linee di credito <span class=\"ff6\">commi<span class=\"_ _30\"></span>tt<span class=\"_ _4\"></span>ed <span class=\"ff3\">per un imp<span class=\"_ _1\"></span>orto complessiv<span class=\"_ _1\"></span>o di 150 milioni di <span class=\"_ _1\"></span>euro con scadenza a marzo <span class=\"ls17\">202</span>6<span class=\"ls10\">. </span></span></span>Nel <span class=\"_ _30\"></span>lungo p<span class=\"_ _1\"></span>eriodo, <span class=\"_ _30\"></span>il risch<span class=\"_ _1\"></span>io <span class=\"_ _30\"></span>di <span class=\"_ _1\"></span>liquidit\u00e0 <span class=\"_ _30\"></span>\u00e8 <span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>itigato <span class=\"_ _30\"></span>attraverso <span class=\"_ _30\"></span>una <span class=\"_ _1\"></span>strategia <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>gestione d<span class=\"_ _1\"></span>ell\u2019indebitam<span class=\"_ _1\"></span>ento <span class=\"_ _30\"></span>che<span class=\"_ _2ba\"> </span>prevede una struttura diversificata delle fonti di <span class=\"_ _4\"></span>finanz<span class=\"_ _1\"></span>iamento, in te<span class=\"_ _4\"></span>rmini sia di natura degli affidamenti sia<span class=\"_ _2ba\"> </span>di <span class=\"_ _2f\"></span>co<span class=\"_ _4\"></span>ntroparti, <span class=\"_ _2f\"></span>cui <span class=\"_ _2a\"></span>ricorrere <span class=\"_ _2f\"></span>per <span class=\"_ _2a\"></span>la <span class=\"_ _2a\"></span>copertura <span class=\"_ _2f\"></span>dei <span class=\"_ _2a\"></span>propri <span class=\"_ _2f\"></span>fabbisogni <span class=\"_ _2f\"></span>finanziari <span class=\"_ _2a\"></span>ed <span class=\"_ _2f\"></span>un <span class=\"_ _2a\"></span>profilo <span class=\"_ _2f\"></span>di <span class=\"_ _34\"></span><span class=\"ff6\">matu<span class=\"_ _1\"></span>rity<span class=\"ff3\"> <span class=\"_ _2a\"></span>del<span class=\"_ _2ba\"> </span></span></span>debito equilibrato. Nel <span class=\"_ _30\"></span>rispetto <span class=\"_ _30\"></span>degli <span class=\"_ _30\"></span>indirizzi <span class=\"_ _30\"></span>generali <span class=\"_ _30\"></span>fissati <span class=\"_ _30\"></span>dal <span class=\"_ _30\"></span>vertice <span class=\"_ _30\"></span>e <span class=\"_ _30\"></span>dalla <span class=\"_ _30\"></span>Policy <span class=\"_ _30\"></span>approvata <span class=\"_ _30\"></span>dal <span class=\"_ _30\"></span>Consiglio <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>Amministrazione,<span class=\"_ _2ba\"> </span>la struttura <span class=\"_ _4\"></span>Finance <span class=\"_ _4\"></span>della <span class=\"_ _4\"></span>Capogruppo, definisce <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>struttura finanziaria di <span class=\"_ _4\"></span>breve <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>di m<span class=\"_ _4\"></span>edio-lungo <span class=\"_ _4\"></span>periodo e<span class=\"_ _2ba\"> </span>la  gestione  dei <span class=\"_ _37\"> </span>relativi  flussi  finanziari.  Le  scelte  sono <span class=\"_ _37\"> </span>principalment<span class=\"_ _1\"></span>e  o<span class=\"_ _4\"></span>rient<span class=\"_ _1\"></span>ate  a:<span class=\"_ _4\"></span>  i) <span class=\"_ _37\"> </span>garantire  risorse<span class=\"_ _2ba\"> </span>finanziarie <span class=\"_ _37\"> </span>disponibili <span class=\"_ _29\"> </span>adeguate <span class=\"_ _37\"> </span>per <span class=\"_ _29\"> </span>gli <span class=\"_ _29\"> </span>impegni <span class=\"_ _37\"> </span>operativi <span class=\"_ _37\"> </span>di <span class=\"_ _29\"> </span>breve <span class=\"_ _29\"> </span>termine <span class=\"_ _37\"> </span>previsti, <span class=\"_ _37\"> </span>sistematicamente<span class=\"_ _2ba\"> </span>monitorati <span class=\"_ _2a\"></span>attra<span class=\"_ _1\"></span>verso <span class=\"_ _2a\"></span>l\u2019attiv<span class=\"ff3\">it\u00e0 <span class=\"_ _2a\"></span>di <span class=\"_ _2a\"></span>pianificaz<span class=\"_ _1\"></span>ione <span class=\"_ _2a\"></span>di <span class=\"_ _2a\"></span>te<span class=\"_ _1\"></span>soreria; <span class=\"_ _2a\"></span>ii) <span class=\"_ _2f\"></span>mante<span class=\"_ _4\"></span>nere <span class=\"_ _2a\"></span>un <span class=\"_ _2a\"></span><span class=\"ff6\">liqu<span class=\"_ _1\"></span>idity <span class=\"_ _2a\"></span>buffer <span class=\"_ _2a\"></span><span class=\"ff3\">prudenziale<span class=\"_ _2ba\"> </span></span></span></span>sufficiente a <span class=\"_ _4\"></span>far <span class=\"_ _4\"></span>fronte <span class=\"_ _4\"></span>ad eventuali <span class=\"_ _4\"></span>impegni inattesi; iii) <span class=\"_ _4\"></span>garantire <span class=\"_ _4\"></span>un liv<span class=\"_ _4\"></span>ello minimo <span class=\"_ _4\"></span>della riserva <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>liquidit\u00e0<span class=\"_ _2ba\"> </span>per <span class=\"_ _2f\"></span>assicurare <span class=\"_ _2f\"></span>l\u2019integrale <span class=\"_ _2d\"></span>copertura <span class=\"_ _2f\"></span>del <span class=\"_ _2f\"></span>debito <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>breve <span class=\"_ _2f\"></span>termine <span class=\"_ _2d\"></span>e <span class=\"_ _2a\"></span>la <span class=\"_ _2d\"></span>copertura <span class=\"_ _2f\"></span>del <span class=\"_ _2f\"></span>debito <span class=\"_ _2f\"></span>a <span class=\"_ _2f\"></span>medio <span class=\"_ _2a\"></span>\u2013<span class=\"ff3\">lungo<span class=\"_ _2ba\"> </span></span>termine scadente in un <span class=\"ff5\">orizzonte temporale di 24 mesi, anche nel caso di <span class=\"_ _4\"></span>restrizion<span class=\"_ _1\"></span>i all\u2019acceso al credito; iv)<span class=\"_ _2ba\"> </span></span>assicurare <span class=\"_ _2d\"></span>un <span class=\"_ _2d\"></span>adeguat<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span>livello <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>elasticit\u00e0 <span class=\"_ _2d\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _2d\"></span>i <span class=\"_ _2d\"></span>programmi <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>svilu<span class=\"_ _1\"></span>ppo <span class=\"_ _2d\"></span>a <span class=\"_ _2d\"></span>medio <span class=\"_ _2d\"></span>lungo <span class=\"_ _2d\"></span>termin<span class=\"_ _1\"></span>e <span class=\"_ _2d\"></span>del <span class=\"_ _2d\"></span>Gruppo,<span class=\"_ _2ba\"> </span>relativi <span class=\"_ _2d\"></span>ai <span class=\"_ _2d\"></span>contra<span class=\"_ _1\"></span>tti <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>investimento <span class=\"_ _4\"></span>per <span class=\"_ _2d\"></span>la <span class=\"_ _2d\"></span>modernizzaz<span class=\"_ _1\"></span>ione <span class=\"_ _2d\"></span>tecnologica <span class=\"_ _4\"></span>ed <span class=\"_ _2d\"></span>infrastrutturale <span class=\"_ _2d\"></span>degli <span class=\"_ _4\"></span>impianti <span class=\"_ _2d\"></span>di<span class=\"_ _2ba\"> </span>assistenza al volo. <span class=\"_ _1\"></span> L\u2019esposizione <span class=\"_ _1\"></span>finanziaria <span class=\"_ _1\"></span>lorda del <span class=\"_ _1\"></span>Gruppo, <span class=\"_ _1\"></span>alla data<span class=\"_ _1\"></span> del 31 <span class=\"_ _1\"></span>dicembre <span class=\"_ _1\"></span>202<span class=\"ff3\">3, \u00e8 p<span class=\"_ _1\"></span>ari a <span class=\"_ _1\"></span>5<span class=\"ls4\">25</span>,1 <span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>ilioni d<span class=\"_ _1\"></span>i euro <span class=\"_ _1\"></span>ed <span class=\"_ _1\"></span>\u00e8<span class=\"_ _2ba\"> </span></span>rappresentata <span class=\"_ _34\"></span>dall\u2019indebi<span class=\"_ _1\"></span>tamento <span class=\"_ _34\"> </span>nei <span class=\"_ _34\"> </span>confronti <span class=\"_ _34\"></span>del <span class=\"_ _34\"></span>sistema <span class=\"_ _34\"> </span>bancari<span class=\"_ _1\"></span>o <span class=\"_ _34\"> </span>per <span class=\"_ _34\"> </span>finanziamenti <span class=\"_ _34\"></span>a <span class=\"_ _34\"></span>medio<span class=\"_ _1\"></span> <span class=\"_ _34\"> </span>e <span class=\"_ _34\"> </span>lungo<span class=\"_ _2ba\"> </span>termine di cui 18,9 <span class=\"_ _1\"></span>milioni di euro <span class=\"_ _1\"></span>esigibili entro i dodi<span class=\"_ _30\"></span>ci mesi. Nella <span class=\"_ _4\"></span>tabella <span class=\"_ _4\"></span>seguente <span class=\"_ _4\"></span>viene <span class=\"_ _4\"></span>riportata <span class=\"_ _4\"></span>la <span class=\"_ _2d\"></span>scadenz<span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>dei <span class=\"_ _4\"></span>finanziamenti <span class=\"_ _4\"></span>bancari <span class=\"_ _4\"></span>a <span class=\"_ _2d\"></span>me<span class=\"_ _1\"></span>dio <span class=\"_ _4\"></span>lungo <span class=\"_ _4\"></span>termine <span class=\"_ _4\"></span>esposti<span class=\"_ _2ba\"> </span>al valore nomin<span class=\"_ _1\"></span>ale, senza considerare<span class=\"_ _1\"></span> gli effetti del co<span class=\"_ _1\"></span>sto ammortizzato: I <span class=\"_ _33\"> </span>contratti <span class=\"_ _34\"> </span>di <span class=\"_ _33\"> </span>finanziamento <span class=\"_ _34\"> </span>di <span class=\"_ _33\"> </span>cui <span class=\"_ _33\"> </span>sopra <span class=\"_ _33\"> </span>pr<span class=\"_ _1\"></span>evedono <span class=\"_ _33\"> </span>impegni <span class=\"_ _33\"> </span>generali <span class=\"_ _34\"> </span>e  <span class=\"ff6\">co<span class=\"_ _1\"></span>vena<span class=\"_ _1\"></span>nt <span class=\"_ _33\"> </span><span class=\"ff3\">per <span class=\"_ _33\"> </span>la <span class=\"_ _33\"> </span>Cap<span class=\"_ _1\"></span>ogruppo <span class=\"_ _33\"> </span>di<span class=\"_ _2ba\"> </span></span></span>contenuto anch<span class=\"_ _30\"></span>e negativo, che, <span class=\"_ _30\"></span>per quanto in <span class=\"_ _1\"></span>linea co<span class=\"_ _1\"></span>n la p<span class=\"_ _1\"></span>rassi di m<span class=\"_ _1\"></span>ercato per <span class=\"_ _30\"></span>contratti di fin<span class=\"_ _1\"></span>anziamento di<span class=\"_ _2ba\"> </span>importo <span class=\"_ _34\"> </span>e <span class=\"_ _33\"> </span>natura <span class=\"_ _34\"> </span>assimilabili, <span class=\"_ _34\"> </span>potrebbero <span class=\"_ _33\"> </span>limi<span class=\"_ _1\"></span>tarne <span class=\"_ _34\"> </span>l\u2019operativit\u00e0. <span class=\"_ _33\"> </span>In <span class=\"_ _34\"> </span>particolare, <span class=\"_ _34\"> </span>tali <span class=\"_ _33\"> </span>contratti <span class=\"_ _34\"> </span>prevedono<span class=\"_ _2ba\"> </span>alcune <span class=\"_ _1\"></span>ipotesi <span class=\"_ _1\"></span>di rimb<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>rso <span class=\"_ _1\"></span>anticipato al <span class=\"_ _30\"></span>verificarsi <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>determinati <span class=\"_ _1\"></span>eventi d<span class=\"_ _1\"></span>i inad<span class=\"_ _1\"></span>empimento <span class=\"_ _30\"></span>(<span class=\"_ _4\"></span><span class=\"ff6\">Events of <span class=\"_ _30\"></span>default<span class=\"ff3 ls3c\">)<span class=\"_ _2ba\"> </span></span></span>al <span class=\"_ _a9\"> </span>ricorrere <span class=\"_ _a9\"> </span>dei <span class=\"_ _3d\"> </span>quali <span class=\"_ _42\"> </span>la <span class=\"_ _a9\"> </span>Capogruppo <span class=\"_ _3d\"> </span>p<span class=\"_ _1\"></span>otrebbe <span class=\"_ _a9\"> </span>essere <span class=\"_ _a9\"> </span>obbligata <span class=\"_ _a9\"> </span>a <span class=\"_ _3d\"> </span>ri<span class=\"_ _1\"></span>mborsare <span class=\"_ _a9\"> </span>integralmente <span class=\"_ _a9\"> </span>e<span class=\"_ _2ba\"> </span>immediatamente i r<span class=\"_ _30\"></span>elativi finanziamenti. In particolare, si <span class=\"_ _1\"></span>evidenzia quanto segue<span class=\"_ _1\"></span>: \u27a2<span class=\"ffb\"> <span class=\"_ _3d\"> </span><span class=\"ff3\">i <span class=\"_ _3f\"> </span>contratti <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>finanziamento<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>sottoscritti <span class=\"_ _3f\"> </span>tra <span class=\"_ _3f\"> </span>la <span class=\"_ _3f\"> </span>Capogruppo <span class=\"_ _29\"> </span>e <span class=\"_ _3c\"> </span>la <span class=\"_ _3f\"> </span><span class=\"ff6\">European <span class=\"_ _3f\"> </span>Investment <span class=\"_ _3f\"> </span>Bank</span> <span class=\"_ _3f\"> </span>(BEI<span class=\"ls3c\">)<span class=\"_ _2ba\"> </span></span></span></span>rispettivamente p<span class=\"_ _1\"></span>er un importo pari a 180<span class=\"_ _1\"></span> milioni di euro nel 2014 e<span class=\"_ _1\"></span> di 70 milioni di euro nel <span class=\"_ _1\"></span>2016 co<span class=\"_ _4\"></span>n il<span class=\"_ _2ba\"> </span>fine  di <span class=\"_ _37\"> </span>finanziare  i <span class=\"_ _37\"> </span>program<span class=\"_ _1\"></span>mi <span class=\"_ _37\"> </span>di  investimento  connessi <span class=\"_ _37\"> </span>al  4<span class=\"_ _4\"></span>-flight  ed <span class=\"_ _37\"> </span>altri  progetti, <span class=\"_ _37\"> </span>finanziam<span class=\"_ _1\"></span>enti<span class=\"_ _2ba\"> </span>integralmente<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>utilizzati <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>31 <span class=\"_ _4\"></span>dicembre 2023, <span class=\"_ _4\"></span>prevedono <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>seguente piano <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>rimborso: <span class=\"_ _4\"></span><span class=\"ls15\">i)<span class=\"_ _4\"></span></span><span class=\"ff6\"> <span class=\"_ _4\"></span></span>per <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span><span class=\"ff6\">tranche<span class=\"_ _2ba\"> </span></span>di <span class=\"_ _30\"></span>100 <span class=\"_ _30\"></span>milioni <span class=\"_ _1\"></span>di <span class=\"_ _30\"></span>euro, <span class=\"_ _30\"></span>rate <span class=\"_ _1\"></span>semestrali <span class=\"_ _30\"></span>posticipat<span class=\"_ _1\"></span>e <span class=\"_ _30\"></span>a <span class=\"_ _1\"></span>partire <span class=\"_ _30\"></span>da <span class=\"_ _30\"></span>dicembre <span class=\"_ _30\"></span>2018 <span class=\"_ _30\"></span>e <span class=\"_ _30\"></span>scadenza <span class=\"_ _1\"></span><span class=\"ls19\">a <span class=\"_ _30\"></span><span class=\"ls0\">dicembre <span class=\"_ _1\"></span>2029<span class=\"_ _2ba\"> </span></span></span>e <span class=\"_ _33\"> </span>con <span class=\"_ _34\"> </span>interessi <span class=\"_ _33\"> </span>a <span class=\"_ _34\"> </span>tasso <span class=\"_ _33\"> </span>fisso <span class=\"_ _33\"> </span>pari<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>a <span class=\"_ _34\"> </span>1,515%; <span class=\"_ _33\"> </span>ii) <span class=\"_ _34\"> </span>per <span class=\"_ _33\"> </span>la <span class=\"_ _33\"> </span><span class=\"ff6\">tranche</span> <span class=\"_ _34\"> </span>di <span class=\"_ _33\"> </span>80 <span class=\"_ _34\"> </span>m<span class=\"_ _4\"></span>ilioni <span class=\"_ _34\"> </span>di <span class=\"_ _33\"> </span>euro, <span class=\"_ _33\"> </span>rate <span class=\"_ _34\"> </span>semestrali<span class=\"_ _2ba\"> </span>posticipate a <span class=\"_ _1\"></span>partire <span class=\"_ _1\"></span>da giugno <span class=\"_ _1\"></span>2018 <span class=\"ls2\">e </span>s<span class=\"_ _1\"></span>cadenza a <span class=\"_ _1\"></span>dicembre <span class=\"_ _1\"></span>2032 con int<span class=\"_ _30\"></span>eres<span class=\"_ _4\"></span>si a <span class=\"_ _30\"></span>tasso fisso pari <span class=\"_ _1\"></span>a 1,<span class=\"_ _1\"></span>01%;<span class=\"_ _2ba\"> </span>iii) <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>la <span class=\"_ _2d\"></span><span class=\"ff6\">tranche</span> da <span class=\"_ _2d\"></span>70 m<span class=\"_ _4\"></span>ilioni di <span class=\"_ _2d\"></span>euro, <span class=\"_ _4\"></span>rate <span class=\"_ _4\"></span>semestral<span class=\"_ _1\"></span>i <span class=\"_ _4\"></span>posticipate <span class=\"_ _4\"></span>a <span class=\"_ _2d\"></span>partire da <span class=\"_ _2d\"></span>ag<span class=\"_ _1\"></span>osto <span class=\"_ _4\"></span>2022 <span class=\"_ _2d\"></span>e <span class=\"_ _2d\"></span>scadenz<span class=\"_ _1\"></span>a<span class=\"_ _2ba\"> </span>ad <span class=\"_ _2f\"></span>agosto <span class=\"_ _2d\"></span>2036 <span class=\"_ _2f\"></span>e <span class=\"_ _2f\"></span>con <span class=\"_ _2f\"></span>interessi <span class=\"_ _2d\"></span>a <span class=\"_ _2f\"></span>tasso <span class=\"_ _2d\"></span>fisso <span class=\"_ _2f\"></span>pari <span class=\"_ _2f\"></span>a <span class=\"_ _2d\"></span>0,638%. <span class=\"_ _2f\"></span>Ad <span class=\"_ _2f\"></span>ottobre <span class=\"_ _2f\"></span>2023 <span class=\"_ _2d\"></span>\u00e8 <span class=\"_ _2f\"></span>stato <span class=\"_ _2f\"></span>sottoscritt<span class=\"_ _1\"></span>o <span class=\"_ _2f\"></span>tra <span class=\"_ _2f\"></span>la<span class=\"_ _2ba\"> </span>Capogruppo <span class=\"_ _4\"></span><span class=\"ls2\">e <span class=\"_ _2d\"></span></span>la <span class=\"_ _2d\"></span><span class=\"ff6\">European<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>Investment <span class=\"_ _4\"></span>Bank<span class=\"ff3\"> <span class=\"_ _2d\"></span>(BEI) <span class=\"_ _2d\"></span>un <span class=\"_ _4\"></span>nuovo <span class=\"_ _2d\"></span>contratt<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>finanzia<span class=\"_ _1\"></span>mento <span class=\"_ _2d\"></span>per <span class=\"_ _4\"></span>un <span class=\"_ _2d\"></span>importo<span class=\"_ _2ba\"> </span></span></span>pari <span class=\"_ _34\"> </span>a <span class=\"_ _34\"> </span>160 <span class=\"_ _34\"> </span>milioni <span class=\"_ _34\"> </span>di <span class=\"_ _34\"> </span>euro <span class=\"_ _34\"> </span>con <span class=\"_ _34\"> </span>lo <span class=\"_ _34\"> </span>scopo <span class=\"_ _34\"> </span>di <span class=\"_ _34\"> </span>finanziare <span class=\"_ _34\"></span>alcuni<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>progetti<span class=\"_ _1\"></span> <span class=\"_ _34\"> </span>di <span class=\"_ _33\"> </span>in<span class=\"_ _30\"></span>v<span class=\"_ _4\"></span>estimento<span class=\"fs8\"> <span class=\"_ _34\"> </span>che</span> <span class=\"_ _33\"> </span>atteng<span class=\"_ _1\"></span>ono<span class=\"_ _2ba\"> </span>all\u2019implementazi<span class=\"_ _1\"></span>one <span class=\"_ _13c\"> </span>di <span class=\"_ _3d\"> </span>sistemi <span class=\"_ _13c\"> </span>di <span class=\"_ _3d\"> </span>contr<span class=\"ff3\">ollo <span class=\"_ _13c\"> </span>remoto <span class=\"_ _3d\"> </span>delle <span class=\"_ _13c\"> </span>torri <span class=\"_ _13c\"> </span>per <span class=\"_ _3d\"> </span>gli <span class=\"_ _3d\"> </span>aeroporti <span class=\"_ _3d\"> </span>m<span class=\"_ _4\"></span>inori <span class=\"_ _3d\"> </span>e<span class=\"_ _2ba\"> </span></span>all\u2019ammodernam<span class=\"_ _1\"></span>ento <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>digitalizzaz<span class=\"_ _1\"></span>ione <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>una serie <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>infrastrutture <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>sistemi da <span class=\"_ _4\"></span>realizzarsi nel <span class=\"_ _4\"></span>periodo<span class=\"_ _2ba\"> </span>2023-2028. <span class=\"_ _37\"> </span>Al <span class=\"_ _29\"> </span>31 <span class=\"_ _37\"> </span>dicembre <span class=\"_ _37\"> </span>2023 <span class=\"_ _29\"> </span>il <span class=\"_ _37\"> </span>finanziamento <span class=\"_ _37\"> </span>non <span class=\"_ _29\"> </span>\u00e8 <span class=\"_ _29\"> </span>stato <span class=\"_ _37\"> </span>ancora <span class=\"_ _29\"> </span>utilizz<span class=\"_ _1\"></span>ato <span class=\"_ _29\"> </span>ed <span class=\"_ _37\"> </span>il <span class=\"_ _29\"> </span>periodo <span class=\"_ _37\"> </span>di<span class=\"_ _2ba\"> </span>disponibilit\u00e0 \u00e8 pari <span class=\"_ _1\"></span>a 3 anni.<span class=\"_ _2ba\"> </span>Tali contratti inoltr<span class=\"_ _1\"></span>e prevedono:<span class=\"_ _2ba\"> </span>\u25aa<span class=\"ffb\"> <span class=\"_ _3a\"> </span><span class=\"ff3\">una <span class=\"_ _2a\"></span>clausola <span class=\"_ _2f\"></span>di <span class=\"_ _2a\"></span><span class=\"ff6\">negative <span class=\"_ _2a\"></span>pledge</span>, <span class=\"_ _2f\"></span>o<span class=\"_ _4\"></span>ssia <span class=\"_ _2a\"></span>un <span class=\"_ _2f\"></span>impegno <span class=\"_ _2a\"></span>a <span class=\"_ _2f\"></span>carico <span class=\"_ _2a\"></span>della <span class=\"_ _2a\"></span>Capogruppo <span class=\"_ _2f\"></span>a <span class=\"_ _2a\"></span>non <span class=\"_ _2f\"></span>co<span class=\"_ _4\"></span>stituire <span class=\"_ _2f\"></span>n\u00e9<span class=\"_ _2ba\"> </span></span></span>permettere <span class=\"_ _4\"></span>che <span class=\"_ _2d\"></span>sussistano <span class=\"_ _2d\"></span>gravami <span class=\"_ _4\"></span>su <span class=\"_ _2d\"></span>alcuno <span class=\"_ _2d\"></span>dei <span class=\"_ _2d\"></span>prop<span class=\"_ _1\"></span>ri <span class=\"_ _2d\"></span>beni, <span class=\"_ _2d\"></span>ove <span class=\"_ _2d\"></span>per <span class=\"_ _4\"></span>gravame <span class=\"_ _2d\"></span>si <span class=\"_ _4\"></span>intende <span class=\"_ _2d\"></span>qualsiasi<span class=\"_ _2ba\"> </span>Finanziato<span class=\"_ _4\"></span>re<span class=\"_ _71\"> </span>Tip<span class=\"_ _4\"></span>ologia<span class=\"_ _2ba\"> </span>Debito<span class=\"_ _2ba\"> </span>residuo <span class=\"_ _4\"></span>al<span class=\"_ _2ba\"> </span>31.<span class=\"_ _1\"></span>12.2<span class=\"_ _1\"></span>023<span class=\"_ _2ba\"> </span>&lt;1 ann<span class=\"_ _4\"></span>o<span class=\"_ _22a\"> </span>da <span class=\"_ _4\"></span>1 a <span class=\"_ _4\"></span>2 an<span class=\"_ _4\"></span>ni<span class=\"_ _22a\"> </span>da <span class=\"_ _4\"></span>3 a<span class=\"_ _4\"></span> 5 <span class=\"_ _4\"></span>anni<span class=\"_ _12b\"> </span>&gt; <span class=\"_ _4\"></span>5 an<span class=\"_ _4\"></span>ni<span class=\"_ _2ba\"> </span>BEI <span class=\"_ _4\"></span>- Ba<span class=\"_ _4\"></span>nca <span class=\"_ _4\"></span>Eu<span class=\"_ _4\"></span>ro<span class=\"_ _4\"></span>pea<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>gli <span class=\"_ _4\"></span>In<span class=\"_ _4\"></span>v.ti<span class=\"_ _18\"> </span>M/L t<span class=\"_ _4\"></span>ermin<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>15 a<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ni            5<span class=\"_ _1\"></span>4.<span class=\"_ _30\"></span>33<span class=\"_ _30\"></span>5 <span class=\"_ _3c\"> </span>              8<span class=\"_ _1\"></span>.7<span class=\"_ _30\"></span>18<span class=\"_ _30\"></span> <span class=\"_ _3c\"> </span>              8.<span class=\"_ _30\"></span>85<span class=\"_ _1\"></span>0 <span class=\"_ _3f\"> </span>            27<span class=\"_ _30\"></span>.3<span class=\"_ _30\"></span>66<span class=\"_ _1\"></span> <span class=\"_ _3c\"> </span>              9<span class=\"_ _1\"></span>.4<span class=\"_ _30\"></span>01<span class=\"_ _2ba\"> </span>BEI <span class=\"_ _4\"></span>- Ba<span class=\"_ _4\"></span>nca <span class=\"_ _4\"></span>Eu<span class=\"_ _4\"></span>ro<span class=\"_ _4\"></span>pea<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>gli <span class=\"_ _4\"></span>In<span class=\"_ _4\"></span>v.ti<span class=\"_ _18\"> </span>M/L t<span class=\"_ _4\"></span>ermin<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>15 a<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ni            4<span class=\"_ _1\"></span>8.<span class=\"_ _30\"></span>00<span class=\"_ _30\"></span>0 <span class=\"_ _3c\"> </span>              5<span class=\"_ _1\"></span>.3<span class=\"_ _30\"></span>33<span class=\"_ _30\"></span> <span class=\"_ _3c\"> </span>              5.<span class=\"_ _30\"></span>33<span class=\"_ _1\"></span>3 <span class=\"_ _3f\"> </span>            16<span class=\"_ _30\"></span>.0<span class=\"_ _30\"></span>00<span class=\"_ _1\"></span> <span class=\"_ _3c\"> </span>            2<span class=\"_ _1\"></span>1.<span class=\"_ _30\"></span>33<span class=\"_ _30\"></span>3<span class=\"_ _2ba\"> </span>BEI <span class=\"_ _4\"></span>- Ba<span class=\"_ _4\"></span>nca <span class=\"_ _4\"></span>Eu<span class=\"_ _4\"></span>ro<span class=\"_ _4\"></span>pea<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>gli <span class=\"_ _4\"></span>In<span class=\"_ _4\"></span>v.ti<span class=\"_ _18\"> </span>M/L t<span class=\"_ _4\"></span>ermin<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>16 a<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ni            6<span class=\"_ _1\"></span>2.<span class=\"_ _30\"></span>75<span class=\"_ _30\"></span>9 <span class=\"_ _3c\"> </span>              4<span class=\"_ _1\"></span>.8<span class=\"_ _30\"></span>28<span class=\"_ _30\"></span> <span class=\"_ _3c\"> </span>              4.<span class=\"_ _30\"></span>82<span class=\"_ _1\"></span>8 <span class=\"_ _3f\"> </span>            14<span class=\"_ _30\"></span>.4<span class=\"_ _30\"></span>83<span class=\"_ _1\"></span> <span class=\"_ _3c\"> </span>            3<span class=\"_ _1\"></span>8.<span class=\"_ _30\"></span>62<span class=\"_ _30\"></span>1<span class=\"_ _2ba\"> </span>Term <span class=\"_ _4\"></span>lo<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>po<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>l <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>che<span class=\"_ _105\"> </span>M termi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>e 3 <span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>i          3<span class=\"_ _1\"></span>60<span class=\"_ _30\"></span>.0<span class=\"_ _30\"></span>00<span class=\"_ _1\"></span> <span class=\"_ _b6\"> </span><span class=\"lsbc\">0 <span class=\"_ _146\"> </span>0 <span class=\"_ _19d\"> </span><span class=\"ls0\">360.000 <span class=\"_ _b6\"> </span></span>0<span class=\"_ _2ba\"> </span></span>Totale          5<span class=\"_ _1\"></span>25<span class=\"_ _30\"></span>.0<span class=\"_ _30\"></span>94<span class=\"_ _30\"></span> <span class=\"_ _3c\"> </span>            18<span class=\"_ _30\"></span>.8<span class=\"_ _30\"></span>79<span class=\"_ _1\"></span> <span class=\"_ _3c\"> </span>            1<span class=\"_ _1\"></span>9.<span class=\"_ _30\"></span>01<span class=\"_ _30\"></span>1 <span class=\"_ _3f\"> </span>          41<span class=\"_ _30\"></span>7.<span class=\"_ _30\"></span>84<span class=\"_ _30\"></span>9 <span class=\"_ _3f\"> </span>            69<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>35<span class=\"_ _30\"></span>5<span class=\"_ _2ba\"> </span>(m<span class=\"_ _1\"></span>igli<span class=\"_ _1\"></span>aia d<span class=\"_ _30\"></span>i e<span class=\"_ _4\"></span>uro<span class=\"_ _1\"></span>)<span class=\"_ _2ba\"> </span>accordo <span class=\"_ _2a\"></span>o <span class=\"_ _2f\"></span>operazione <span class=\"_ _2a\"></span>relativa <span class=\"_ _2f\"></span>a <span class=\"_ _2a\"></span>beni, <span class=\"_ _2a\"></span>crediti <span class=\"_ _2f\"></span>o <span class=\"_ _2a\"></span>denaro <span class=\"_ _2a\"></span>realizzato/a <span class=\"_ _2a\"></span>come <span class=\"_ _2f\"></span>strumento <span class=\"_ _2f\"></span>per <span class=\"_ _2a\"></span>ottenere<span class=\"_ _2ba\"> </span>credito o per finanziar<span class=\"_ _1\"></span>e l\u2019acqu<span class=\"_ _1\"></span>isizione di un bene;<span class=\"_ _2ba\"> </span>\u25aa<span class=\"ffb\"> <span class=\"_ _3a\"> </span><span class=\"ff3\">una <span class=\"_ _2d\"></span>clausola <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span><span class=\"ff6\">cross<span class=\"_ _4\"></span>-default</span> <span class=\"_ _2d\"></span>che <span class=\"_ _2d\"></span>prevede <span class=\"_ _2d\"></span>la <span class=\"_ _2d\"></span>facolt\u00e0 <span class=\"_ _2d\"></span>della <span class=\"_ _2d\"></span>BEI <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>chiedere <span class=\"_ _2d\"></span>il <span class=\"_ _2d\"></span>rimborso <span class=\"_ _2d\"></span>anticipato <span class=\"_ _2d\"></span>del<span class=\"_ _2ba\"> </span></span></span>finanziamento <span class=\"_ _2f\"></span>nel <span class=\"_ _2f\"></span>caso <span class=\"_ _2f\"></span>in <span class=\"_ _2f\"></span>cui <span class=\"_ _2f\"></span>la <span class=\"_ _2f\"></span>Capogruppo <span class=\"_ _2f\"></span>o <span class=\"_ _2a\"></span>qualsi<span class=\"_ _1\"></span>asi <span class=\"_ _2f\"></span>altra <span class=\"_ _2f\"></span>societ\u00e0 <span class=\"_ _2a\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _2f\"></span>Gruppo <span class=\"_ _2f\"></span>non <span class=\"_ _2a\"></span>adempia<span class=\"_ _30\"></span> <span class=\"_ _2a\"></span>ad<span class=\"_ _2ba\"> </span>obbligazioni <span class=\"_ _4\"></span>ai <span class=\"_ _4\"></span>sensi <span class=\"_ _2d\"></span>di <span class=\"_ _4\"></span>qualsiasi operazione <span class=\"_ _2d\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>finanziament<span class=\"_ _30\"></span>o <span class=\"_ _2d\"></span>o <span class=\"_ _4\"></span>altra <span class=\"_ _4\"></span>operazione <span class=\"_ _4\"></span>finan<span class=\"_ _4\"></span>ziaria, <span class=\"_ _4\"></span>diversa<span class=\"_ _2ba\"> </span>da quella oggett<span class=\"_ _1\"></span>o di tale contratto di fin<span class=\"_ _1\"></span>anziamento;<span class=\"_ _2ba\"> </span>\u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff3\">una clausola <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span><span class=\"ff6\">change of <span class=\"_ _4\"></span>control</span>,<span class=\"ff6\"> <span class=\"_ _4\"></span></span>che <span class=\"_ _4\"></span>prevede la <span class=\"_ _4\"></span>facolt\u00e0 della <span class=\"_ _4\"></span>BEI <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>chiedere il <span class=\"_ _4\"></span>rimborso <span class=\"_ _4\"></span>anticipato<span class=\"_ _2ba\"> </span></span></span>del finanziamento n<span class=\"_ _1\"></span>el caso <span class=\"_ _1\"></span>in cui qualsiasi sogg<span class=\"_ _1\"></span>etto o gruppo di s<span class=\"_ _1\"></span>oggetti agendo di conc<span class=\"_ _1\"></span>erto ottenga<span class=\"_ _2ba\"> </span>il controllo di ENAV <span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> la Repub<span class=\"_ _1\"></span>blica Italiana cessi di de<span class=\"_ _1\"></span>tenere il contr<span class=\"_ _1\"></span>ollo dell\u2019Emitt<span class=\"ff3\">ente.<span class=\"_ _2ba\"> </span></span>I <span class=\"_ _2d\"></span><span class=\"ls0\">primi <span class=\"_ _2f\"></span>due <span class=\"_ _2d\"></span>finanziamenti <span class=\"_ _2d\"></span>prevedono, <span class=\"_ _2d\"></span>altres\u00ec,<span class=\"_ _1\"></span> <span class=\"_ _2f\"></span>il <span class=\"_ _2d\"></span>rispetto <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>taluni <span class=\"_ _2f\"></span><span class=\"ff6\">covenant <span class=\"_ _2d\"></span></span>finanziari, <span class=\"_ _2d\"></span>verificati <span class=\"_ _2d\"></span>su <span class=\"_ _2d\"></span>base<span class=\"_ _2ba\"> </span></span>annuale  e <span class=\"_ _33\"> </span>semestrale  e <span class=\"_ _33\"> </span>calcolati  sui  dati <span class=\"_ _33\"> </span>consolida<span class=\"_ _1\"></span>ti  del  Gruppo:  i<span class=\"_ _30\"></span>)  il  rapporto  tra  in<span class=\"_ _1\"></span>debitament<span class=\"_ _1\"></span>o<span class=\"_ _2ba\"> </span>finanziario <span class=\"_ _30\"></span>lordo <span class=\"_ _30\"></span>e <span class=\"_ _30\"></span>l\u2019EBITDA <span class=\"_ _30\"></span>inferiore <span class=\"_ _30\"></span>a <span class=\"_ _30\"></span>3 <span class=\"_ _1\"></span>volte; <span class=\"_ _30\"></span>ii) <span class=\"_ _30\"></span>il <span class=\"_ _30\"></span>rapporto <span class=\"_ _30\"></span>tra <span class=\"_ _1\"></span>EBITDA <span class=\"_ _3e\"></span>e gli<span class=\"_ _1\"></span> <span class=\"_ _30\"></span>oneri <span class=\"_ _1\"></span>finanziar<span class=\"_ _1\"></span>i <span class=\"_ _30\"></span>non <span class=\"_ _1\"></span>inferiore<span class=\"_ _2ba\"> </span>a 6 <span class=\"_ _30\"></span>vo<span class=\"_ _4\"></span>lte. In<span class=\"_ _30\"></span> relazione <span class=\"_ _1\"></span>al pri<span class=\"_ _1\"></span>mo dei <span class=\"_ _1\"></span>due <span class=\"ff6\">coven<span class=\"_ _1\"></span>ant<span class=\"ff3\">, n<span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>mese di<span class=\"_ _1\"></span> giugno <span class=\"_ _1\"></span>2021, <span class=\"_ _1\"></span>\u00e8 stato <span class=\"_ _1\"></span>sottoscritto<span class=\"_ _1\"></span> con <span class=\"_ _1\"></span>la BE<span class=\"_ _1\"></span>I<span class=\"_ _2ba\"> </span></span></span>un emendamento contrattuale che, per <span class=\"_ _4\"></span>il periodo <span class=\"_ _4\"></span>intercorrente tra il 3<span class=\"_ _4\"></span>0 giugno 2021 <span class=\"_ _4\"></span>ed il <span class=\"_ _4\"></span>31 dicembre<span class=\"_ _2ba\"> </span>2024, <span class=\"_ _30\"></span>prevede <span class=\"_ _30\"></span>la <span class=\"_ _30\"></span>sua <span class=\"_ _30\"></span>sostit<span class=\"_ _1\"></span>uzione <span class=\"_ _30\"></span>con <span class=\"_ _30\"></span>il <span class=\"_ _30\"></span>rapporto <span class=\"_ _30\"></span>tra <span class=\"_ _30\"></span>indebitamento<span class=\"_ _1\"></span> <span class=\"_ _30\"></span>finanziario <span class=\"_ _30\"></span>netto <span class=\"_ _30\"></span>ed <span class=\"_ _30\"></span>EBITDA <span class=\"_ _30\"></span>inferiore<span class=\"_ _2ba\"> </span>a 4 volte.<span class=\"_ _1\"></span> A decorrere dal<span class=\"_ _30\"></span> 30 giugno 2025, t<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>rner\u00e0 ad<span class=\"_ _1\"></span> applicarsi il<span class=\"_ _1\"></span> <span class=\"ff6\">covenant</span> origin<span class=\"_ _1\"></span>ariamente previ<span class=\"_ _1\"></span>sto nel<span class=\"_ _2ba\"> </span>contratto. <span class=\"_ _2d\"></span>Tale <span class=\"_ _2d\"></span>variazione <span class=\"_ _2d\"></span>contrattuale <span class=\"_ _2f\"></span>non <span class=\"_ _2d\"></span>ha <span class=\"_ _2d\"></span>comportato <span class=\"_ _2d\"></span>oneri <span class=\"_ _2f\"></span>aggiuntivi <span class=\"_ _2d\"></span>per <span class=\"_ _2d\"></span>il <span class=\"_ _2f\"></span>Gruppo<span class=\"_ _4\"></span>. <span class=\"_ _2d\"></span>Per <span class=\"_ _2f\"></span>quanto<span class=\"_ _2ba\"> </span>attiene <span class=\"_ _3f\"> </span>l\u2019ultimo <span class=\"_ _3f\"> </span>finanziam<span class=\"_ _1\"></span>ento <span class=\"_ _3f\"> </span>sottoscritto <span class=\"_ _3f\"> </span>nel <span class=\"_ _3f\"> </span>2023, <span class=\"_ _3f\"> </span>i <span class=\"_ _3c\"> </span><span class=\"ff6\">covenant<span class=\"ff3\"> <span class=\"_ _3f\"> </span>previsti <span class=\"_ _3f\"> </span>sono <span class=\"_ _3f\"> </span>i) <span class=\"_ _3c\"> </span>il <span class=\"_ _3f\"> </span>rapporto <span class=\"_ _29\"> </span>tra<span class=\"_ _2ba\"> </span></span></span>indebitamento <span class=\"_ _2a\"></span>finanziario<span class=\"_ _1\"></span> <span class=\"_ _2a\"></span>lordo <span class=\"_ _2a\"></span>e <span class=\"_ _2a\"></span>l\u2019EBITDA <span class=\"_ _2a\"></span>inferiore<span class=\"_ _1\"></span> <span class=\"_ _2a\"></span>a <span class=\"_ _2a\"></span><span class=\"ff3\">4 <span class=\"_ _34\"></span>volte <span class=\"_ _2f\"></span><span class=\"ls2\">e <span class=\"_ _34\"></span></span>ii) <span class=\"_ _2f\"></span>il <span class=\"_ _2a\"></span>rapporto <span class=\"_ _2a\"></span>tra <span class=\"_ _2a\"></span>EBITD<span class=\"_ _4\"></span>A <span class=\"_ _2a\"></span>e <span class=\"_ _2a\"></span>gli <span class=\"_ _2f\"></span>o<span class=\"_ _4\"></span>neri<span class=\"_ _2ba\"> </span></span>finanziari non inferior<span class=\"_ _30\"></span>e <span class=\"_ _4\"></span>a 6 volte;<span class=\"_ _2ba\"> </span>\u27a2<span class=\"ffb\"> <span class=\"_ _3d\"> </span><span class=\"ff3 lsa\">il</span><span class=\"ff6\"> <span class=\"ff3\">contratto di finanziamen<span class=\"_ _30\"></span>to in pool tra la Capogruppo e le banch<span class=\"_ _30\"></span>e<span class=\"_ _4\"></span> BNL B<span class=\"lsbd\">NP<span class=\"_ _4\"></span></span> Paribas, Intesa San<span class=\"_ _1\"></span>paolo ed<span class=\"_ _2ba\"> </span></span></span></span>UniCredit, <span class=\"_ _33\"> </span>sottoscritto  a <span class=\"_ _33\"> </span>marzo <span class=\"_ _33\"> </span>2023  ed <span class=\"_ _33\"> </span>emendato <span class=\"_ _33\"> </span>in  data <span class=\"_ _33\"> </span>20  sette<span class=\"_ _1\"></span>mbre  20<span class=\"_ _1\"></span>23  con <span class=\"_ _33\"> </span>modifiche <span class=\"_ _33\"> </span>non<span class=\"_ _2ba\"> </span>sostanziali, <span class=\"_ _30\"></span>per <span class=\"_ _3e\"></span>un <span class=\"_ _30\"></span>importo <span class=\"_ _3e\"></span>complessivo <span class=\"_ _3e\"></span>di <span class=\"_ _30\"></span>360 <span class=\"_ _3e\"></span>m<span class=\"_ _4\"></span><span class=\"lsa\">ilio</span>ni <span class=\"_ _30\"></span>di <span class=\"_ _3e\"></span>euro<span class=\"_ _4\"></span>, <span class=\"_ _3e\"></span>della <span class=\"_ _30\"></span>durata <span class=\"_ _30\"></span>di <span class=\"_ _3e\"></span>tre <span class=\"_ _30\"></span>anni <span class=\"_ _3e\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _30\"></span>rimborso <span class=\"_ _3e\"></span>integrale<span class=\"_ _2ba\"> </span>a  scadenza,  prevede  un<span class=\"_ _30\"></span> <span class=\"_ _37\"> </span>tasso  variabile<span class=\"_ _1\"></span>  indicizzato <span class=\"_ _33\"> </span>al  tasso  Euribor  3  mesi  <span class=\"ff5\">e  con  l\u2019introduzi<span class=\"_ _30\"></span>one <span class=\"_ _37\"> </span>di<span class=\"_ _2ba\"> </span></span>meccanismi <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span><span class=\"ff6\">price <span class=\"_ _3c\"> </span>adjustment</span> <span class=\"_ _3f\"> </span>legati <span class=\"_ _29\"> </span>a <span class=\"_ _3c\"> </span>parametri <span class=\"_ _29\"> </span>in <span class=\"_ _3c\"> </span>materia <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>sostenibilit\u00e0. <span class=\"_ _3f\"> </span>Tale <span class=\"_ _3c\"> </span>contratto <span class=\"_ _3f\"> </span>di<span class=\"_ _2ba\"> </span>finanziamento <span class=\"_ _3f\"> </span>richiede <span class=\"_ _3c\"> </span>il <span class=\"_ _3c\"> </span>rispetto <span class=\"_ _3c\"> </span>d<span class=\"ls2\">el</span> <span class=\"_ _3c\"> </span><span class=\"ff6\">covenant <span class=\"_ _3c\"> </span></span>finanziario <span class=\"_ _3f\"> </span>dato <span class=\"_ _73\"> </span>dal <span class=\"_ _3c\"> </span>rapporto <span class=\"_ _3f\"> </span>tra <span class=\"_ _3c\"> </span>indebitamento<span class=\"_ _2ba\"> </span>finanziario <span class=\"_ _30\"></span>netto <span class=\"_ _30\"></span><span class=\"ff5\">e <span class=\"_ _1\"></span>l\u2019EBITDA <span class=\"_ _30\"></span>inferiore <span class=\"_ _30\"></span>a <span class=\"_ _30\"></span>4 v<span class=\"_ _1\"></span>olte, <span class=\"_ _30\"></span>verificato <span class=\"_ _30\"></span>su <span class=\"_ _1\"></span>base <span class=\"_ _30\"></span>annuale <span class=\"_ _30\"></span>e <span class=\"_ _1\"></span>semestral<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>e <span class=\"_ _30\"></span>calcolato <span class=\"_ _30\"></span>sui da<span class=\"_ _30\"></span>ti<span class=\"_ _2ba\"> </span></span>consolidati <span class=\"_ _30\"></span>del <span class=\"_ _30\"></span>Gruppo. N<span class=\"_ _1\"></span>el <span class=\"_ _30\"></span>contratto <span class=\"_ _30\"></span>di finan<span class=\"_ _1\"></span>ziamento <span class=\"_ _30\"></span>sono <span class=\"_ _30\"></span>inoltre <span class=\"_ _1\"></span>incluse, <span class=\"_ _30\"></span>secondo <span class=\"_ _30\"></span>le p<span class=\"_ _1\"></span>rassi <span class=\"_ _1\"></span>di <span class=\"_ _30\"></span>mercato,<span class=\"_ _2ba\"> </span>clausole di <span class=\"ff6\">negative pled<span class=\"_ _1\"></span>ge<span class=\"ff3\">, </span>pari passu<span class=\"ff3 lse\">, </span>cross-default<span class=\"ff3\"> <span class=\"ls16\">e </span></span>change of control<span class=\"ff3 ls10\">. </span></span>Con <span class=\"_ _2a\"></span>riferimento <span class=\"_ _2a\"></span>anche <span class=\"_ _34\"></span>agli<span class=\"_ _30\"></span> <span class=\"_ _34\"> </span>esercizi <span class=\"_ _2a\"></span>pregressi, <span class=\"_ _2a\"></span>la <span class=\"_ _34\"></span>Cap<span class=\"_ _1\"></span>ogruppo <span class=\"_ _2a\"></span>ha <span class=\"_ _34\"></span>sempre <span class=\"_ _2a\"></span>rispettato <span class=\"_ _2a\"></span>i <span class=\"_ _34\"> </span><span class=\"ff6\">covenant</span> <span class=\"_ _2a\"></span>previsti <span class=\"_ _2a\"></span>da<span class=\"_ _2ba\"> </span>ciascun <span class=\"_ _2d\"></span>finanziamento. <span class=\"_ _2d\"></span>Alla <span class=\"_ _2d\"></span>data <span class=\"_ _2f\"></span>del <span class=\"_ _2d\"></span>31 <span class=\"_ _2f\"></span>dicembre <span class=\"_ _2d\"></span>2023 <span class=\"_ _2f\"></span>sulla <span class=\"_ _2f\"></span>base <span class=\"_ _2d\"></span>delle <span class=\"_ _2f\"></span>grandez<span class=\"_ _1\"></span>ze <span class=\"_ _2f\"></span>economico <span class=\"_ _2d\"></span>patrimoniali<span class=\"_ _2ba\"> </span>espresse <span class=\"_ _2f\"></span>nel <span class=\"_ _2f\"></span>bilancio <span class=\"_ _2f\"></span>consolidato, <span class=\"_ _2f\"></span>si <span class=\"_ _2a\"></span>ritengon<span class=\"_ _1\"></span>o <span class=\"_ _2f\"></span>rispettati <span class=\"_ _2f\"></span>i <span class=\"_ _2a\"></span><span class=\"ff6\">covenant <span class=\"_ _2f\"></span></span>previsti <span class=\"_ _2f\"></span>dai <span class=\"_ _2f\"></span>contratti <span class=\"_ _2a\"></span>di <span class=\"_ _2f\"></span>finanziament<span class=\"_ _1\"></span>o<span class=\"_ _2ba\"> </span>esistenti. Rischio di tasso di int<span class=\"_ _1\"></span>eresse Le <span class=\"_ _4\"></span>oscillazioni <span class=\"_ _4\"></span>dei <span class=\"_ _2d\"></span>tassi <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>interesse <span class=\"_ _4\"></span>influiscono <span class=\"_ _4\"></span>sul <span class=\"_ _2d\"></span>valore<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>di <span class=\"_ _4\"></span>mercato <span class=\"_ _4\"></span>delle <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _4\"></span>e <span class=\"_ _2d\"></span>passivit\u00e0 <span class=\"_ _4\"></span>finanziarie <span class=\"_ _4\"></span>del<span class=\"_ _2ba\"> </span>Gruppo e <span class=\"_ _4\"></span>sul livello degli <span class=\"_ _4\"></span>oneri finanziari netti. Il <span class=\"_ _4\"></span>verificarsi di tali <span class=\"_ _4\"></span>circostanze potrebbe avere effetti negativi<span class=\"_ _2ba\"> </span>sulla situazione ec<span class=\"_ _1\"></span>onomica, patrimoniale <span class=\"_ _1\"></span>e finanziaria d<span class=\"_ _1\"></span>el Gruppo.<span class=\"_ _2ba\"> </span>Al 31 <span class=\"_ _1\"></span>dicembre <span class=\"_ _1\"></span>2023 <span class=\"ff5\">l\u2019inde<span class=\"_ _1\"></span>bitamento fin<span class=\"_ _1\"></span>anziario l<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>rdo \u00e8<span class=\"ff3\"> <span class=\"_ _1\"></span>espresso p<span class=\"_ _1\"></span>er circa <span class=\"_ _1\"></span><span class=\"lsa\">il <span class=\"ls17\">31<span class=\"ls25\">% <span class=\"_ _1\"></span><span class=\"ls0\">a tassi fissi<span class=\"_ _1\"></span> e p<span class=\"_ _1\"></span>er il <span class=\"_ _1\"></span>restant<span class=\"_ _30\"></span>e<span class=\"_ _2ba\"> </span></span></span></span></span></span></span>a tassi <span class=\"_ _4\"></span>variabili. Per <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>finanz<span class=\"_ _1\"></span>iamenti a <span class=\"_ _4\"></span>tasso variabile, <span class=\"_ _4\"></span>come <span class=\"_ _4\"></span>noto, <span class=\"_ _4\"></span>il contesto macroeconomico di riferimento<span class=\"_ _2ba\"> </span>ha <span class=\"_ _4\"></span>fatto<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>registrare <span class=\"_ _4\"></span>un <span class=\"_ _2d\"></span>rialzo <span class=\"_ _4\"></span>generalizzato <span class=\"_ _4\"></span>dei <span class=\"_ _2d\"></span>tassi <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>mercato <span class=\"_ _2d\"></span>con <span class=\"_ _4\"></span>un <span class=\"_ _2d\"></span>impatto <span class=\"_ _2d\"></span>sign<span class=\"_ _1\"></span>ificativo <span class=\"_ _4\"></span>a <span class=\"_ _2d\"></span>livello <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>oneri<span class=\"_ _2ba\"> </span>finanziari <span class=\"_ _2d\"></span>nel <span class=\"_ _2f\"></span>co<span class=\"_ _4\"></span>rso <span class=\"_ _2f\"></span>del <span class=\"_ _2f\"></span><span class=\"ls17\">202<span class=\"_ _4\"></span></span>3<span class=\"ls10\">. <span class=\"_ _2f\"></span></span><span class=\"ff5\">L\u2019attuale <span class=\"_ _2f\"></span>esposizione <span class=\"_ _2f\"></span>debitoria <span class=\"_ _2f\"></span>a <span class=\"_ _2f\"></span>tasso <span class=\"_ _2f\"></span>variabile <span class=\"_ _2f\"></span>ha <span class=\"_ _2d\"></span>una <span class=\"_ _2f\"></span>durata <span class=\"_ _2f\"></span>residua <span class=\"_ _2a\"></span></span>poco<span class=\"_ _2ba\"> </span>superiore a <span class=\"_ _30\"></span>due anni. Nono<span class=\"_ _1\"></span>stante il <span class=\"_ _1\"></span><span class=\"ff6\">tenor <span class=\"ff3\">ridotto <span class=\"_ _1\"></span>dei fi<span class=\"_ _30\"></span>nanziamenti in <span class=\"ff5\">arg<span class=\"_ _1\"></span>omento e <span class=\"_ _1\"></span>l\u2019attuale c<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>ntesto mac<span class=\"_ _1\"></span>ro<span class=\"ff3\">-<span class=\"_ _2ba\"> </span></span></span></span></span>economico che, per quanto <span class=\"_ _4\"></span>noto, lascia intravedere prospettiv<span class=\"_ _1\"></span>e di <span class=\"_ _4\"></span>riduzione dei tassi di interesse, <span class=\"_ _4\"></span>sussiste il<span class=\"_ _2ba\"> </span>rischio che <span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>ariazioni<span class=\"_ _30\"></span> <span class=\"_ _2d\"></span>in <span class=\"_ _4\"></span>aumento<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>dei <span class=\"_ _4\"></span>tassi <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>interesse possano <span class=\"_ _4\"></span>influire <span class=\"_ _4\"></span>negativa<span class=\"_ _1\"></span>mente <span class=\"_ _4\"></span>sul <span class=\"_ _4\"></span>livello degli <span class=\"_ _4\"></span>oneri<span class=\"_ _2ba\"> </span>finanziari <span class=\"_ _34\"> </span>netti <span class=\"_ _33\"> </span>rilevati <span class=\"_ _33\"> </span>a <span class=\"_ _34\"> </span>Conto <span class=\"_ _33\"> </span>Economico <span class=\"_ _34\"> </span>e <span class=\"_ _33\"> </span>sul <span class=\"_ _33\"> </span>valore <span class=\"_ _34\"> </span>dei  <span class=\"ff6\">cash <span class=\"_ _34\"> </span>flows</span> <span class=\"_ _33\"> </span>futuri. <span class=\"_ _34\"> </span>Assumendo <span class=\"_ _33\"> </span>una <span class=\"_ _33\"> </span>ulteriore<span class=\"_ _2ba\"> </span>variazione <span class=\"_ _3c\"> </span>di <span class=\"_ _73\"> </span>+/<span class=\"_ _4\"></span>- <span class=\"_ _3c\"> </span><span class=\"ff5\">25bps <span class=\"_ _3c\"> </span>dei <span class=\"_ _73\"> </span>tassi <span class=\"_ _3b\"> </span>di <span class=\"_ _73\"> </span>interesse, <span class=\"_ _3c\"> </span>l\u2019effetto <span class=\"_ _3c\"> </span>sul <span class=\"_ _73\"> </span>conto <span class=\"_ _73\"> </span>economico <span class=\"_ _73\"> </span></span>sarebbe <span class=\"_ _73\"> </span>stato <span class=\"_ _73\"> </span>pari <span class=\"_ _3c\"> </span>a<span class=\"_ _2ba\"> </span>maggiori/minori<span class=\"_ _30\"></span> oneri fina<span class=\"_ _1\"></span>nziari per <span class=\"_ _1\"></span>circa <span class=\"_ _30\"></span>1<span class=\"_ _4\"></span>,1 <span class=\"_ _1\"></span>milioni di <span class=\"_ _30\"></span>euro<span class=\"_ _4\"></span> <span class=\"ff5\">che, <span class=\"_ _1\"></span>al net<span class=\"_ _1\"></span>to dell\u2019ef<span class=\"_ _1\"></span>fetto fiscal<span class=\"_ _30\"></span>e, avrebbe influ<span class=\"_ _1\"></span>ito<span class=\"_ _2ba\"> </span></span>su<span class=\"ls0\">l risultato di eserciz<span class=\"_ _1\"></span>io e sul patrimonio n<span class=\"_ _1\"></span>etto per circa +<span class=\"_ _1\"></span>/- 0,8 milioni di eur<span class=\"_ _1\"></span>o.<span class=\"_ _2ba\"> </span></span>Al <span class=\"_ _4\"></span>fine <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>limitare <span class=\"_ _2d\"></span>i <span class=\"_ _4\"></span>potenzi<span class=\"_ _1\"></span>ali <span class=\"_ _4\"></span>effetti <span class=\"_ _2d\"></span>av<span class=\"_ _1\"></span>versi <span class=\"_ _4\"></span>delle <span class=\"_ _4\"></span>fluttuazioni <span class=\"_ _4\"></span>dei <span class=\"_ _4\"></span>tassi, <span class=\"_ _4\"></span>il <span class=\"_ _2d\"></span>Gruppo adotta <span class=\"_ _2d\"></span>p<span class=\"_ _1\"></span>olitiche <span class=\"_ _4\"></span>finalizzate<span class=\"_ _2ba\"> </span>al <span class=\"_ _2d\"></span>contenimento<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>nel <span class=\"_ _2d\"></span>tempo <span class=\"_ _4\"></span>del <span class=\"_ _2d\"></span>costo <span class=\"_ _2d\"></span>della <span class=\"_ _4\"></span>provvista <span class=\"_ _2d\"></span>limitando <span class=\"_ _4\"></span>la <span class=\"_ _2d\"></span>volatilit\u00e0 <span class=\"_ _2d\"></span>dei <span class=\"_ _4\"></span>risultati. <span class=\"_ _2d\"></span>Il <span class=\"_ _2d\"></span>Gruppo <span class=\"_ _4\"></span>persegue<span class=\"_ _2ba\"> </span>tale obietti<span class=\"_ _1\"></span>vo attraver<span class=\"_ _1\"></span>so una siste<span class=\"_ _1\"></span>matica atti<span class=\"_ _1\"></span>vit\u00e0 di n<span class=\"_ _1\"></span>egoziazione con <span class=\"_ _1\"></span>gli isti<span class=\"_ _1\"></span>tuti di c<span class=\"_ _30\"></span>redito<span class=\"_ _4\"></span>, scelti<span class=\"_ _1\"></span> tra ban<span class=\"_ _1\"></span>che di<span class=\"_ _2ba\"> </span>primario <span class=\"_ _34\"> </span><span class=\"ff6\">standing</span>, <span class=\"_ _33\"> </span>al <span class=\"_ _34\"> </span>fine <span class=\"_ _33\"> </span>di <span class=\"_ _34\"> </span>ottimizzare <span class=\"_ _33\"> </span>il <span class=\"_ _34\"> </span>costo <span class=\"_ _34\"> </span>m<span class=\"_ _4\"></span>edio <span class=\"_ _34\"> </span>del <span class=\"_ _33\"> </span>debito, <span class=\"_ _34\"> </span>nonch\u00e9 <span class=\"_ _34\"> </span>mediante <span class=\"_ _33\"> </span>la <span class=\"_ _34\"> </span>diversificazione<span class=\"_ _2ba\"> </span>strategica <span class=\"_ _73\"> </span>delle <span class=\"_ _3b\"> </span>passivit\u00e0 <span class=\"_ _73\"> </span>finanziarie <span class=\"_ _73\"> </span>per <span class=\"_ _73\"> </span>tipologia <span class=\"_ _73\"> </span>contrattu<span class=\"_ _4\"></span>ale, <span class=\"_ _73\"> </span>durata <span class=\"_ _73\"> </span>e <span class=\"_ _3b\"> </span>condizioni <span class=\"_ _3b\"> </span>di <span class=\"_ _73\"> </span>tasso <span class=\"_ _3b\"> </span>(tasso<span class=\"_ _2ba\"> </span>variabile/tasso <span class=\"_ _2d\"></span>fisso). <span class=\"_ _2d\"></span>Per <span class=\"_ _2d\"></span>quanto <span class=\"_ _2f\"></span>attiene <span class=\"_ _2d\"></span>al <span class=\"_ _2d\"></span>finanziamento <span class=\"_ _2d\"></span>sottoscritto <span class=\"_ _2d\"></span>con <span class=\"_ _2d\"></span>la <span class=\"_ _2d\"></span>BEI <span class=\"_ _2d\"></span>m<span class=\"_ _4\"></span>a <span class=\"_ _2d\"></span>non <span class=\"_ _2f\"></span>ancora <span class=\"_ _2d\"></span>utilizzat<span class=\"_ _1\"></span>o<span class=\"_ _2ba\"> </span>(<span class=\"ff6\">loan <span class=\"_ _4\"></span>commitment<span class=\"ff5\">), l\u2019esposizione <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>rischio <span class=\"_ _4\"></span>tasso di <span class=\"_ _2d\"></span>interesse<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"></span>mitigata <span class=\"_ _4\"></span>anche <span class=\"_ _4\"></span>dalla faco<span class=\"_ _4\"></span>lt\u00e0 <span class=\"_ _4\"></span>per il <span class=\"_ _4\"></span>Gruppo <span class=\"_ _2d\"></span>d<span class=\"_ _1\"></span>i<span class=\"_ _2ba\"> </span></span></span>poter <span class=\"_ _2f\"></span>optare <span class=\"_ _2f\"></span>- <span class=\"_ _2f\"></span>per <span class=\"_ _2f\"></span>ciascuna <span class=\"_ _2f\"></span><span class=\"ff6\">tranche</span> <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>utilizzo <span class=\"_ _2f\"></span>- <span class=\"_ _2f\"></span>per <span class=\"_ _2f\"></span>un <span class=\"_ _2f\"></span>tasso <span class=\"_ _2f\"></span>fisso <span class=\"_ _2f\"></span>o <span class=\"_ _2f\"></span>variabile. <span class=\"_ _2f\"></span><span class=\"ff5\">Nell\u2019esercizio <span class=\"_ _2f\"></span>202</span>3, <span class=\"_ _2f\"></span>il <span class=\"_ _2f\"></span>costo<span class=\"_ _2ba\"> </span>medio dell\u2019indebita<span class=\"_ _1\"></span>mento ban<span class=\"_ _1\"></span>cario \u00e8 stato pari a circ<span class=\"_ _1\"></span>a l\u2019<span class=\"ff3\">3,<span class=\"ls4\">83</span>% (1,<span class=\"ls17\">47</span></span>% nell\u2019eserci<span class=\"_ _1\"></span>zio precedente). Allo stato attuale il Gru<span class=\"_ _1\"></span>ppo non detiene stru<span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>enti finanziar<span class=\"_ _1\"></span>i valutati in bilancio al <span class=\"ff6\">fair value </span>ed in quant<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> tali<span class=\"_ _2ba\"> </span>esposti a variazioni a<span class=\"_ _1\"></span>vverse a seguit<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> di mutamenti<span class=\"_ _1\"></span> nel livello di <span class=\"_ _1\"></span>mercato dei tassi <span class=\"_ _1\"></span>di interesse.<span class=\"_ _2ba\"> </span>Ad oggi non son<span class=\"_ _1\"></span>o stati utilizzati stru<span class=\"_ _1\"></span>menti finanziari d<span class=\"_ _30\"></span>eriv<span class=\"_ _4\"></span>ati per la gesti<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>ne del ri<span class=\"_ _1\"></span>schio tasso di inter<span class=\"_ _1\"></span>esse.<span class=\"_ _2ba\"> </span>Rischio di cambio L\u2019esposizione al rischio di variaz<span class=\"_ _1\"></span>ioni sfavorevoli nel livello corrente<span class=\"_ _1\"></span> dei tassi di <span class=\"_ _4\"></span>cambio deriva dall\u2019operati<span class=\"_ _30\"></span>v<span class=\"_ _4\"></span>it\u00e0<span class=\"_ _2ba\"> </span>del Gruppo in valute diverse dall\u2019euro<span class=\"_ _1\"></span> e pu\u00f2 <span class=\"_ _4\"></span>determin<span class=\"_ _1\"></span>are impatti negativi<span class=\"_ _1\"></span> sui <span class=\"_ _4\"></span>risultati econo<span class=\"_ _1\"></span>mici e sul valore<span class=\"_ _2ba\"> </span>delle <span class=\"_ _2a\"></span>grandezze <span class=\"_ _2a\"></span>patrimoni<span class=\"_ _1\"></span>ali <span class=\"_ _2a\"></span>denominate <span class=\"_ _2a\"></span>in <span class=\"_ _2a\"></span>divisa <span class=\"_ _2a\"></span>estera. <span class=\"_ _2a\"></span>Nonostant<span class=\"_ _1\"></span>e <span class=\"_ _2a\"></span>il <span class=\"_ _2a\"></span>Gruppo <span class=\"_ _2a\"></span>operi <span class=\"_ _2a\"></span>principalmente <span class=\"_ _2f\"></span>sul<span class=\"_ _2ba\"> </span>mercato italiano, l\u2019esposizione al rischio di cambio deriva essenzialmente dagli investimenti in divisa estera,<span class=\"_ _2ba\"> </span>il <span class=\"_ _34\"></span>dollaro <span class=\"_ _2a\"></span>statunitense, <span class=\"_ _2a\"></span>in <span class=\"_ _34\"> </span>relazione <span class=\"_ _34\"> </span>all\u2019acqu<span class=\"_ _1\"></span>isto <span class=\"_ _34\"> </span>della <span class=\"_ _2a\"></span>quota <span class=\"_ _34\"> </span>di <span class=\"_ _34\"></span>par<span class=\"ff3\">tecipazione <span class=\"_ _2a\"></span>pari <span class=\"_ _34\"></span>al <span class=\"_ _2a\"></span>10<span class=\"_ _4\"></span>,35<span class=\"ls25\">% <span class=\"_ _2a\"></span></span>nel <span class=\"_ _34\"> </span>capitale<span class=\"_ _2ba\"> </span></span>sociale <span class=\"_ _2d\"></span>della<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>societ\u00e0 <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>diritto <span class=\"_ _4\"></span>statunitense <span class=\"_ _4\"></span>Aireon <span class=\"_ _2d\"></span>e <span class=\"_ _2d\"></span>dai <span class=\"_ _4\"></span>contratti <span class=\"_ _2d\"></span>sott<span class=\"_ _1\"></span>oscritti <span class=\"_ _2d\"></span>per <span class=\"_ _4\"></span>l\u2019erogazione <span class=\"_ _2d\"></span>d<span class=\"_ _1\"></span>ei <span class=\"_ _2d\"></span>servizi <span class=\"_ _4\"></span>sul<span class=\"_ _2ba\"> </span>mercato non regolamentat<span class=\"_ _1\"></span>o denominati in valuta estera. Al fine <span class=\"_ _4\"></span>di gestire l\u2019esposizione al rischio di cambio,<span class=\"_ _2ba\"> </span>il <span class=\"_ _34\"> </span>Gruppo <span class=\"_ _34\"></span>ha <span class=\"_ _34\"></span>elaborato <span class=\"_ _34\"></span>una <span class=\"_ _2a\"></span><span class=\"ff6\">Policy,</span> <span class=\"_ _34\"> </span><span class=\"ff5\">le <span class=\"_ _34\"> </span>cui <span class=\"_ _34\"> </span>linee <span class=\"_ _34\"> </span>di <span class=\"_ _34\"> </span>indirizzo <span class=\"_ _34\"></span>consenton<span class=\"_ _1\"></span>o <span class=\"_ _34\"> </span>l\u2019utilizzo <span class=\"_ _34\"> </span>di <span class=\"_ _34\"> </span>differenti <span class=\"_ _2a\"></span>tipologie <span class=\"_ _34\"> </span>di<span class=\"_ _2ba\"> </span></span>strumenti, <span class=\"_ _2d\"></span>in <span class=\"_ _2f\"></span>particolare <span class=\"_ _2f\"></span><span class=\"ff6\">swap</span> <span class=\"_ _2f\"></span><span class=\"ls2\">e <span class=\"_ _2a\"></span></span><span class=\"ff6\">forward<span class=\"ff5\">, <span class=\"_ _2d\"></span>nonch\u00e9 <span class=\"_ _2f\"></span>opzioni <span class=\"_ _2d\"></span>su <span class=\"_ _2a\"></span>valute. <span class=\"_ _2d\"></span>Nell\u2019ambito <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>tali <span class=\"_ _2f\"></span>politiche <span class=\"_ _2f\"></span>non <span class=\"_ _2f\"></span>sono<span class=\"_ _2ba\"> </span></span></span>tuttavia consentit<span class=\"_ _1\"></span>e attivit\u00e0 con inten<span class=\"_ _1\"></span>to speculativ<span class=\"_ _1\"></span>o. In <span class=\"_ _4\"></span>particolare, <span class=\"_ _4\"></span>nel <span class=\"_ _4\"></span>mese <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>aprile <span class=\"_ _4\"></span>2019, <span class=\"_ _2d\"></span>sono <span class=\"_ _4\"></span>state <span class=\"_ _4\"></span>perfezionate 5<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>operazioni <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>acquisto <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>termine <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>valuta<span class=\"_ _2ba\"> </span>(dollari <span class=\"_ _4\"></span>contro <span class=\"_ _4\"></span>euro) <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>copertura <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>rischio <span class=\"_ _4\"></span>cambio <span class=\"_ _2d\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _4\"></span>contratto <span class=\"_ _2d\"></span><span class=\"ff6\">Data <span class=\"_ _4\"></span>Services Agreement <span class=\"_ _2d\"></span></span>sottoscrit<span class=\"_ _1\"></span>to <span class=\"_ _4\"></span>con<span class=\"_ _2ba\"> </span>Aireon. L\u2019acquisto complessivo di <span class=\"_ _4\"></span>4,5 milioni di <span class=\"_ _4\"></span>dollari \u00e8 <span class=\"_ _4\"></span>stato effettuato <span class=\"_ _4\"></span>con <span class=\"_ _4\"></span>una vendita complessiva di <span class=\"_ _4\"></span>3,8<span class=\"_ _2ba\"> </span>milioni di euro e cambi a termine<span class=\"_ _1\"></span> (EUR/USD) negoziati per ciascuna<span class=\"_ _1\"></span> scadenza <span class=\"_ _4\"></span>e conclusi a gennaio 2023. Per<span class=\"_ _2ba\"> </span>quanto <span class=\"_ _73\"> </span>attiene <span class=\"_ _73\"> </span>ai <span class=\"_ _3b\"> </span>contratti <span class=\"_ _73\"> </span>sul <span class=\"_ _73\"> </span>mercato <span class=\"_ _73\"> </span>non <span class=\"_ _3b\"> </span>regolamentato, <span class=\"_ _73\"> </span>al <span class=\"_ _73\"> </span>momento <span class=\"_ _73\"> </span>l\u2019espo<span class=\"_ _4\"></span><span class=\"ff3\">sizione <span class=\"_ _73\"> </span>in <span class=\"_ _73\"> </span>divisa <span class=\"_ _3b\"> </span>\u00e8<span class=\"_ _2ba\"> </span></span>sostanzialmente <span class=\"_ _1\"></span>polverizza<span class=\"_ _1\"></span>ta non esp<span class=\"_ _1\"></span>onendo a signifi<span class=\"_ _1\"></span>cativi rischi <span class=\"_ _1\"></span>di ca<span class=\"_ _1\"></span>mbio. Alla data <span class=\"_ _1\"></span>di chiusura <span class=\"_ _30\"></span>del bilancio<span class=\"_ _2ba\"> </span>il Gruppo non ha in ess<span class=\"_ _1\"></span>ere alcuna esposizi<span class=\"_ _1\"></span>one in strumenti<span class=\"_ _1\"></span> finanziari deriva<span class=\"_ _1\"></span>ti. Si segnala, <span class=\"_ _4\"></span>infine, che <span class=\"_ _4\"></span>il rischio <span class=\"_ _4\"></span>derivante dalla conversione delle attivit\u00e0 e <span class=\"_ _2d\"></span>pa<span class=\"_ _1\"></span>ssivit\u00e0 di societ\u00e0 <span class=\"_ _4\"></span>controllate da<span class=\"_ _2ba\"> </span>ENAV che redigono il bilancio con m<span class=\"_ _1\"></span>oneta funzionale diversa dall\u2019eur<span class=\"_ _1\"></span>o non \u00e8 di norma oggetto di copertura,<span class=\"_ _2ba\"> </span>salvo diversa valutazi<span class=\"_ _1\"></span>one specifica.<span class=\"_ _2ba\"> </span>Rischi legati al Cli<span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>ate Chang<span class=\"_ _1\"></span>e Tutti <span class=\"_ _30\"></span>gli <span class=\"_ _30\"></span>eventuali <span class=\"_ _3e\"></span>impatti <span class=\"_ _30\"></span>diretti <span class=\"_ _3e\"></span>per <span class=\"_ _30\"></span>la <span class=\"_ _30\"></span>Capogruppo <span class=\"_ _3e\"></span>legati <span class=\"_ _30\"></span>agli <span class=\"_ _30\"></span>effetti <span class=\"_ _30\"></span>del <span class=\"_ _30\"></span><span class=\"ff6\">climate <span class=\"_ _3e\"></span>change<span class=\"ff3\"> <span class=\"_ _30\"></span>si <span class=\"_ _3e\"></span>traducono<span class=\"_ _4\"></span> <span class=\"_ _30\"></span>nel <span class=\"_ _30\"></span>lungo<span class=\"_ _2ba\"> </span></span></span>termine <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>potenziali <span class=\"_ _4\"></span>interruzioni/degra<span class=\"_ _1\"></span>di <span class=\"_ _4\"></span>nella <span class=\"_ _4\"></span>fornitura dei <span class=\"_ _2d\"></span>servizi per <span class=\"_ _2d\"></span>danni alle <span class=\"_ _4\"></span>infrastrutture o <span class=\"_ _2d\"></span>agli asset<span class=\"_ _2ba\"> </span>tecnologici <span class=\"_ _2a\"></span>e <span class=\"_ _2a\"></span>riduzione <span class=\"_ _2a\"></span>del <span class=\"_ _34\"></span>flusso <span class=\"_ _2a\"></span>di <span class=\"_ _2a\"></span>traffico <span class=\"_ _2a\"></span>anche <span class=\"_ _34\"></span>a <span class=\"_ _2a\"></span>causa <span class=\"_ _2a\"></span>della <span class=\"_ _2a\"></span>riduzione <span class=\"_ _34\"></span>d<span class=\"_ _1\"></span>ella <span class=\"_ _2a\"></span>capacit\u00e0 <span class=\"_ _2a\"></span>aeroportuale <span class=\"_ _2a\"></span>e,<span class=\"_ _2ba\"> </span>quindi, in potenziali <span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>ancati ricavi<span class=\"_ _1\"></span> e/o aumenti dei co<span class=\"_ _1\"></span>sti operativi oltre ad e<span class=\"_ _1\"></span>ventuali perdite di val<span class=\"_ _1\"></span>ore<span class=\"ls10\">. </span>Gli i<span class=\"_ _1\"></span>mpatti dei<span class=\"_ _30\"></span> fenomeni de<span class=\"_ _1\"></span>terminati dai<span class=\"_ _30\"></span> cambiamenti <span class=\"_ _30\"></span>climatici sugli<span class=\"_ _1\"></span> stakehold<span class=\"_ _1\"></span>er del <span class=\"_ _1\"></span>traffico <span class=\"_ _1\"></span>aereo s<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>no s<span class=\"_ _1\"></span>tati<span class=\"_ _2ba\"> </span>identificati e <span class=\"_ _2d\"></span>stud<span class=\"_ _1\"></span>iati <span class=\"_ _4\"></span>negli anni <span class=\"_ _4\"></span>a <span class=\"_ _2d\"></span>livello internazionale. In <span class=\"_ _4\"></span>particolare, <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>documento <span class=\"_ _4\"></span>di Eurocontrol <span class=\"_ _4\"></span>\u201c<span class=\"_ _4\"></span><span class=\"ff6\">Climate<span class=\"_ _2ba\"> </span></span>change <span class=\"_ _34\"> </span>risks <span class=\"_ _34\"> </span>for <span class=\"_ _33\"> </span>European<span class=\"_ _30\"></span> <span class=\"_ _33\"> </span>aviation<span class=\"ff5\">\u201d <span class=\"_ _34\"> </span>identifica <span class=\"_ _34\"> </span>cinque <span class=\"_ _34\"> </span>principali <span class=\"_ _34\"> </span>tipologie <span class=\"_ _33\"> </span>di <span class=\"_ _34\"></span>fenomeni<span class=\"_ _1\"></span> <span class=\"_ _34\"> </span>m<span class=\"_ _4\"></span>eteorologici <span class=\"_ _34\"></span>che<span class=\"_ _2ba\"> </span></span>potranno  potenzialm<span class=\"_ _1\"></span>ente  avere  i<span class=\"_ _1\"></span>mpatto  sul  mond<span class=\"_ _1\"></span>o  aeronautico:<span class=\"_ _1\"></span>  1)  precipitazioni,  intendend<span class=\"_ _30\"></span>o <span class=\"_ _37\"> </span>per  tali<span class=\"_ _2ba\"> </span>pioggia, <span class=\"_ _2f\"></span>neve <span class=\"_ _2a\"></span>e <span class=\"_ _2a\"></span>grandin<span class=\"_ _1\"></span>e <span class=\"_ _2f\"></span>che <span class=\"_ _2a\"></span>a <span class=\"_ _2a\"></span>livello <span class=\"_ _2f\"></span>intenso <span class=\"_ _2f\"></span>possono <span class=\"_ _2a\"></span>richiedere<span class=\"_ _1\"></span> <span class=\"_ _2a\"></span>maggiori <span class=\"_ _2f\"></span>distanze <span class=\"_ _2a\"></span>di <span class=\"_ _2f\"></span>separazione <span class=\"_ _2f\"></span>tra <span class=\"_ _2a\"></span>gli<span class=\"_ _2ba\"> </span>aeromobili <span class=\"_ _2d\"></span>e <span class=\"_ _2f\"></span>comportando <span class=\"_ _2d\"></span>quindi <span class=\"_ _2f\"></span>un <span class=\"_ _2f\"></span>impatto <span class=\"_ _2d\"></span>diretto <span class=\"_ _2d\"></span>sulla <span class=\"_ _2f\"></span>capacit\u00e0 <span class=\"_ _2d\"></span>aeroportuale. <span class=\"_ _2d\"></span>Inoltre, <span class=\"_ _2f\"></span>le <span class=\"_ _2f\"></span>infrastruttur<span class=\"_ _1\"></span>e<span class=\"_ _2ba\"> </span>aeroportuali, <span class=\"_ _29\"> </span>cos\u00ec <span class=\"_ _29\"> </span>come <span class=\"_ _29\"> </span>anche <span class=\"_ _3f\"> </span>le <span class=\"_ _29\"> </span>apparecchiature <span class=\"_ _29\"> </span>elettroniche, <span class=\"_ _29\"> </span>possono <span class=\"_ _29\"> </span>essere <span class=\"_ _29\"> </span>esposte <span class=\"_ _29\"> </span>al <span class=\"_ _3f\"> </span>rischio <span class=\"_ _29\"> </span>di<span class=\"_ _2ba\"> </span>inondazioni; <span class=\"_ _2d\"></span>2) <span class=\"_ _4\"></span>temperatura, <span class=\"_ _2d\"></span>il <span class=\"_ _2d\"></span>cui <span class=\"_ _4\"></span>innalzamento <span class=\"_ _2d\"></span>pu\u00f2 <span class=\"_ _2d\"></span>causare <span class=\"_ _4\"></span>impatti <span class=\"_ _2d\"></span>sulle <span class=\"_ _2d\"></span>infrastrutture, <span class=\"_ _4\"></span>con <span class=\"_ _2d\"></span>conseguente<span class=\"_ _2ba\"> </span>aggravio <span class=\"_ _2f\"></span>dei <span class=\"_ _2f\"></span>relativi <span class=\"_ _2f\"></span>costi <span class=\"_ _2f\"></span>energetici; <span class=\"_ _2f\"></span>3) <span class=\"_ _2a\"></span>innalza<span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>ento <span class=\"_ _2f\"></span>del <span class=\"_ _2a\"></span>livell<span class=\"_ _1\"></span>o <span class=\"_ _2a\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _2f\"></span>mare <span class=\"_ _2f\"></span>ed <span class=\"_ _2a\"></span>esondazione <span class=\"_ _2d\"></span>di <span class=\"_ _2a\"></span>fiumi <span class=\"_ _2f\"></span>con <span class=\"_ _2f\"></span>un<span class=\"_ _2ba\"> </span>rischio c<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>ncentrato <span class=\"_ _1\"></span>sugli <span class=\"_ _1\"></span>aeroporti <span class=\"_ _30\"></span>ubicati nella <span class=\"_ _30\"></span>fascia costiera; <span class=\"_ _30\"></span>4) vento, <span class=\"_ _1\"></span>intendendo <span class=\"_ _30\"></span>per tale <span class=\"_ _30\"></span>cambiamenti in<span class=\"_ _2ba\"> </span>direzione <span class=\"_ _30\"></span>ed <span class=\"_ _1\"></span>intensit\u00e0,<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>che <span class=\"_ _30\"></span>in <span class=\"_ _30\"></span>am<span class=\"_ _4\"></span>bito <span class=\"_ _30\"></span>aeroportuale<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>possono <span class=\"_ _30\"></span>comportare <span class=\"_ _30\"></span>impatti <span class=\"_ _30\"></span>sulla <span class=\"_ _30\"></span>sicurezza <span class=\"_ _30\"></span>della <span class=\"_ _1\"></span>condotta<span class=\"_ _2ba\"> </span>del <span class=\"_ _2d\"></span>vo<span class=\"_ _4\"></span>lo. <span class=\"_ _2d\"></span>Ci\u00f2 <span class=\"_ _2f\"></span>potrebbe <span class=\"_ _2d\"></span>comportare <span class=\"_ _2d\"></span>la <span class=\"_ _2f\"></span>necessit\u00e0 <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>modificare <span class=\"_ _2f\"></span>le <span class=\"_ _2f\"></span>procedure <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>volo <span class=\"_ _2f\"></span>e <span class=\"_ _2d\"></span>riprogettare <span class=\"_ _2f\"></span>lo <span class=\"_ _2a\"></span>spazio<span class=\"_ _2ba\"> </span>aereo; 5) eventi e<span class=\"_ _1\"></span>stremi quali te<span class=\"_ _1\"></span>mporali ed uragani ch<span class=\"_ _30\"></span>e po<span class=\"_ _4\"></span>trebber<span class=\"_ _1\"></span>o avere impatti<span class=\"_ _1\"></span> sul ritardo dei voli. La <span class=\"_ _30\"></span>Capogruppo <span class=\"_ _30\"></span>ha <span class=\"_ _3e\"></span>condotto <span class=\"_ _30\"></span>uno <span class=\"_ _30\"></span>studio <span class=\"_ _30\"></span>specialistic<span class=\"_ _1\"></span>o <span class=\"_ _30\"></span>per <span class=\"_ _30\"></span>valutare <span class=\"_ _3e\"></span>dettagliatamente <span class=\"_ _3e\"></span>gli <span class=\"_ _30\"></span>effetti <span class=\"_ _30\"></span>del <span class=\"_ _30\"></span>cambiament<span class=\"_ _30\"></span>o<span class=\"_ _2ba\"> </span>climatico <span class=\"_ _30\"></span>nell\u2019erogazi<span class=\"_ _1\"></span>one <span class=\"_ _30\"></span>dei <span class=\"_ _30\"></span>servizi <span class=\"_ _1\"></span>di <span class=\"_ _30\"></span>ENAV <span class=\"_ _30\"></span>sul <span class=\"_ _30\"></span>territorio <span class=\"_ _30\"></span>nazionale <span class=\"_ _30\"></span>ed <span class=\"_ _30\"></span>in <span class=\"_ _30\"></span>partico<span class=\"_ _4\"></span>lare <span class=\"_ _30\"></span>negli <span class=\"_ _30\"></span>aeroporti. <span class=\"_ _30\"></span>Lo <span class=\"_ _30\"></span>studio<span class=\"_ _2ba\"> </span>\u00e8 <span class=\"_ _4\"></span>stato realizzato <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>fine di <span class=\"_ _4\"></span>valutare <span class=\"_ _4\"></span>gli <span class=\"_ _4\"></span>impatti del <span class=\"_ _4\"></span><span class=\"ff6\">climate change</span> <span class=\"_ _4\"></span>su <span class=\"_ _4\"></span>due <span class=\"_ _4\"></span>distinti orizzonti <span class=\"_ _4\"></span>temporali (2030 e<span class=\"_ _2ba\"> </span>2050) e<span class=\"_ _1\"></span> due <span class=\"_ _30\"></span>diversi scenari<span class=\"_ _1\"></span> climati<span class=\"_ _1\"></span>ci utilizzati<span class=\"_ _30\"></span> dall\u2019IPCC <span class=\"_ _1\"></span>(<span class=\"ff6\">Intergovernmental <span class=\"_ _30\"></span>P<span class=\"_ _4\"></span>anel o<span class=\"_ _1\"></span>n Climate <span class=\"_ _30\"></span>Change<span class=\"ff3\">). Il pri<span class=\"_ _30\"></span>mo<span class=\"_ _2ba\"> </span></span></span>scenario <span class=\"_ _4\"></span>(SSP8.5), <span class=\"_ _4\"></span>il <span class=\"_ _2d\"></span>pi\u00f9 <span class=\"_ _4\"></span>pessimistico, <span class=\"_ _4\"></span>assume, <span class=\"_ _4\"></span>entro <span class=\"_ _2d\"></span>il <span class=\"_ _4\"></span>2100, <span class=\"_ _2d\"></span>concentrazi<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>ni <span class=\"_ _4\"></span>atmosferiche <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>CO2 <span class=\"_ _4\"></span>triplicate <span class=\"_ _4\"></span>o<span class=\"_ _2ba\"> </span>quadruplicate (840 / 1120 ppm) rispett<span class=\"_ _1\"></span>o ai livelli preindustriali (280 ppm). Ques<span class=\"_ _30\"></span>to <span class=\"_ _4\"></span>scenario \u00e8 <span class=\"_ _4\"></span>definito ad alta<span class=\"_ _2ba\"> </span>intensit\u00e0 <span class=\"_ _4\"></span>energetica <span class=\"_ _2d\"></span>con <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>co<span class=\"_ _4\"></span>nsumo <span class=\"_ _4\"></span>totale <span class=\"_ _2d\"></span>che <span class=\"_ _4\"></span>continua <span class=\"_ _4\"></span>a <span class=\"_ _2d\"></span>crescere <span class=\"_ _4\"></span>nel <span class=\"_ _2d\"></span>corso <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>secolo <span class=\"_ _2d\"></span>raggiungend<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span>ben<span class=\"_ _2ba\"> </span>oltre 3 volte i liv<span class=\"_ _1\"></span>elli attuali.<span class=\"_ _2ba\"> </span>Lo <span class=\"_ _2d\"></span>studio <span class=\"_ _2f\"></span>ha <span class=\"_ _2d\"></span>determinato <span class=\"_ _2d\"></span>quanto <span class=\"_ _2d\"></span>segue: <span class=\"_ _2d\"></span>(i) <span class=\"_ _2f\"></span>per <span class=\"_ _2d\"></span>le <span class=\"_ _2f\"></span>precipitazi<span class=\"_ _1\"></span>oni <span class=\"_ _2d\"></span>estreme <span class=\"_ _2d\"></span>\u00e8 <span class=\"_ _2f\"></span>prevista <span class=\"_ _2d\"></span>nel <span class=\"_ _2f\"></span>lungo <span class=\"_ _2d\"></span>termine <span class=\"_ _2d\"></span>una<span class=\"_ _2ba\"> </span>progressiva <span class=\"_ _4\"></span>intensificazione <span class=\"_ _4\"></span>del <span class=\"_ _2d\"></span>fenomeno <span class=\"_ _2d\"></span>che <span class=\"_ _2d\"></span>dovrebbe <span class=\"_ _4\"></span>interessare <span class=\"_ _2d\"></span>un <span class=\"_ _2d\"></span>numero <span class=\"_ _4\"></span>crescente <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>aeroporti <span class=\"_ _4\"></span>nel<span class=\"_ _2ba\"> </span>tempo, particolarmente<span class=\"_ _1\"></span> gli aeroporti di Roma Fium<span class=\"_ _4\"></span>icino, Milano Malpensa, Bolza<span class=\"_ _30\"></span>no <span class=\"_ _4\"></span>e Bari, partendo da una<span class=\"_ _2ba\"> </span>baseline <span class=\"_ _30\"></span>(previsione <span class=\"_ _30\"></span>a 5<span class=\"_ _1\"></span> <span class=\"_ _30\"></span>anni) <span class=\"_ _1\"></span>che <span class=\"_ _30\"></span>vede <span class=\"_ _1\"></span>gli <span class=\"_ _30\"></span>aeroporti <span class=\"_ _1\"></span>di <span class=\"_ _30\"></span>Genova, <span class=\"_ _30\"></span>Ronchi <span class=\"_ _1\"></span>dei <span class=\"_ _30\"></span>Legionari <span class=\"_ _30\"></span>e <span class=\"_ _30\"></span>M<span class=\"_ _4\"></span>ilano <span class=\"_ _30\"></span>Malpensa <span class=\"_ _30\"></span>quelli<span class=\"_ _2ba\"> </span>mediamente <span class=\"_ _4\"></span>pi\u00f9 <span class=\"_ _2d\"></span>impattati; <span class=\"_ _4\"></span>(ii) <span class=\"_ _2d\"></span>per <span class=\"_ _2d\"></span>la <span class=\"_ _2d\"></span>temperatura <span class=\"_ _4\"></span>si <span class=\"_ _2d\"></span>prevede <span class=\"_ _4\"></span>un <span class=\"_ _2d\"></span>aumento <span class=\"_ _2d\"></span>di <span class=\"_ _4\"></span>1/1,5\u00b0 <span class=\"_ _2d\"></span>nel <span class=\"_ _2d\"></span>m<span class=\"_ _4\"></span>edio <span class=\"_ _2d\"></span>peri<span class=\"_ _1\"></span>odo <span class=\"_ _2d\"></span>e <span class=\"_ _2d\"></span>di<span class=\"_ _2ba\"> </span>2/2,5\u00b0 nel lun<span class=\"_ _1\"></span>go periodo, f<span class=\"_ _1\"></span>enomeni che rig<span class=\"_ _1\"></span>uarderanno <span class=\"_ _1\"></span>prevalentemente gl<span class=\"_ _1\"></span>i aeroporti di La<span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>pedusa, Ca<span class=\"_ _1\"></span>tania<span class=\"_ _2ba\"> </span>Fontanarossa,  Roma <span class=\"_ _37\"> </span>Ciampino, <span class=\"_ _37\"> </span>Roma  Urbe, <span class=\"_ _37\"> </span>Roma <span class=\"_ _37\"> </span>Fiumicino  e <span class=\"_ _29\"> </span>Napoli<span class=\"_ _1\"></span> <span class=\"_ _37\"> </span>che <span class=\"_ _37\"> </span>gi\u00e0 <span class=\"_ _37\"> </span>nella <span class=\"_ _37\"> </span>baseline  (5 <span class=\"_ _37\"> </span>anni)<span class=\"_ _2ba\"> </span>presentano  le <span class=\"_ _37\"> </span>maggiori <span class=\"_ _37\"> </span>temperature  massime,  cui <span class=\"_ _37\"> </span>si <span class=\"_ _37\"> </span>aggiung<span class=\"_ _1\"></span>e <span class=\"_ _37\"> </span>Bologna <span class=\"_ _37\"> </span>nel  lungo <span class=\"_ _37\"> </span>termine <span class=\"_ _37\"> </span>(2050)  che<span class=\"_ _2ba\"> </span>presenter\u00e0 anche <span class=\"_ _2d\"></span>un aumento <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>numero <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>giorni <span class=\"_ _4\"></span>con <span class=\"_ _4\"></span>temperatura massima <span class=\"_ _4\"></span>oltre <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>4<span class=\"_ _2d\"></span>3\u00b0 <span class=\"ff5\">C. <span class=\"_ _2d\"></span>L\u2019innalza<span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>ento<span class=\"_ _2ba\"> </span></span>delle temperature pu<span class=\"_ _1\"></span>\u00f2 causare <span class=\"ff5\">l\u2019incremento</span> dei costi energetici.<span class=\"_ _30\"></span> P<span class=\"_ _4\"></span>er quanto riguard<span class=\"_ _1\"></span>a invece gli <span class=\"_ _4\"></span>impatti sugli<span class=\"_ _2ba\"> </span>impianti <span class=\"_ _d6\"> </span>tecnologici <span class=\"_ _3b\"> </span>e <span class=\"_ _d6\"> </span>quelli <span class=\"_ _d6\"> </span>pi\u00f9 <span class=\"_ _d6\"> </span>propria<span class=\"_ _1\"></span>mente <span class=\"_ _d6\"> </span>aeronautici <span class=\"_ _3b\"> </span>(impatti <span class=\"_ _d6\"> </span>sulle <span class=\"_ _3b\"> </span>prestazioni <span class=\"_ _d6\"> </span>dei <span class=\"_ _d6\"> </span>motori <span class=\"_ _d6\"> </span>e<span class=\"_ _2ba\"> </span>sull\u2019aereodinamica<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>degli <span class=\"_ _34\"> </span>aeromobili, <span class=\"_ _33\"> </span>c<span class=\"_ _1\"></span>on <span class=\"_ _33\"> </span>potenzial<span class=\"_ _1\"></span>e <span class=\"_ _34\"> </span>impatto <span class=\"_ _33\"> </span>sulle <span class=\"_ _34\"> </span>procedure <span class=\"_ _33\"> </span>di <span class=\"_ _34\"> </span>volo <span class=\"_ _33\"> </span>e <span class=\"_ _34\"> </span>sull\u2019impronta <span class=\"_ _34\"> </span>del<span class=\"_ _2ba\"> </span>rumore nelle <span class=\"_ _4\"></span>aree che <span class=\"_ _4\"></span>circondano gl<span class=\"_ _4\"></span>i aeroporti) i <span class=\"_ _4\"></span>rischi si <span class=\"_ _4\"></span>co<span class=\"_ _4\"></span>nsiderano accettabil<span class=\"_ _1\"></span>i <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>gestiti nel co<span class=\"_ _4\"></span>ntesto delle<span class=\"_ _2ba\"> </span>tecnologie  e <span class=\"_ _37\"> </span>delle  procedure  gi\u00e0  o<span class=\"_ _4\"></span>ggi  disponibili;  per <span class=\"_ _37\"> </span>l\u2019innalzament<span class=\"_ _1\"></span>o <span class=\"_ _37\"> </span>del  livello <span class=\"_ _37\"> </span>dei  mari,  si <span class=\"_ _37\"> </span>mantiene<span class=\"_ _2ba\"> </span>pressoch\u00e9 <span class=\"_ _34\"></span>invariato <span class=\"_ _2a\"></span>il <span class=\"_ _34\"> </span>rischio <span class=\"_ _34\"> </span>di <span class=\"_ _34\"> </span>alluvione <span class=\"_ _34\"> </span>delle <span class=\"_ _34\"></span>infra<span class=\"_ _1\"></span>strutture <span class=\"_ _34\"> </span>situate <span class=\"_ _34\"> </span>in <span class=\"_ _34\"> </span>zone <span class=\"_ _34\"> </span>costiere <span class=\"_ _34\"> </span>che <span class=\"_ _34\"> </span>riguarderebb<span class=\"_ _1\"></span>e<span class=\"_ _2ba\"> </span>soprattutto <span class=\"_ _34\"></span>le <span class=\"_ _2a\"></span>sedi <span class=\"_ _34\"> </span>aerop<span class=\"_ _1\"></span>ortuali <span class=\"_ _2a\"></span>di <span class=\"_ _34\"> </span>Cagliari <span class=\"_ _34\"></span>e <span class=\"_ _2a\"></span>siti <span class=\"_ _34\"> </span>correlati, <span class=\"_ _2a\"></span>Venezia <span class=\"_ _34\"></span>e <span class=\"_ _2a\"></span>Genova <span class=\"_ _34\"> </span>e <span class=\"_ _2a\"></span>i <span class=\"_ _34\"> </span>siti <span class=\"_ _34\"></span>remoti <span class=\"_ _2a\"></span>VOR/DME <span class=\"_ _34\"></span>di<span class=\"_ _2ba\"> </span>Chioggia <span class=\"_ _30\"></span>e Radar<span class=\"_ _1\"></span> di<span class=\"_ _30\"></span> Ravenna; <span class=\"_ _30\"></span>per il<span class=\"_ _30\"></span> vento <span class=\"_ _1\"></span>non <span class=\"_ _30\"></span>sembrano sus<span class=\"_ _30\"></span>sistere critici<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _1\"></span>essendo <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>previsioni <span class=\"_ _30\"></span>degli <span class=\"_ _1\"></span>scenari<span class=\"_ _2ba\"> </span>orientati <span class=\"_ _2a\"></span>verso <span class=\"_ _2a\"></span>una <span class=\"_ _2a\"></span>diminuzione <span class=\"_ _2a\"></span>dell\u2019intensit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _2a\"></span>media <span class=\"_ _2a\"></span>dello <span class=\"_ _2a\"></span>stesso <span class=\"_ _2a\"></span>(conseguentemente <span class=\"_ _2a\"></span>la <span class=\"_ _2a\"></span>componente<span class=\"_ _1\"></span> <span class=\"_ _2a\"></span>del<span class=\"_ _2ba\"> </span>vento al travers<span class=\"_ _1\"></span>o dovrebbe proporzi<span class=\"_ _1\"></span>onalmente diminuire). Gli <span class=\"_ _2f\"></span>esiti <span class=\"_ _2d\"></span>delle <span class=\"_ _2f\"></span>analisi <span class=\"_ _2f\"></span>condotte <span class=\"_ _2d\"></span>costituiscono <span class=\"_ _2d\"></span>le <span class=\"_ _2f\"></span>basi <span class=\"_ _2f\"></span>per <span class=\"_ _2d\"></span>il <span class=\"_ _2f\"></span>monitoraggio <span class=\"_ _2d\"></span>nel <span class=\"_ _2f\"></span>tempo <span class=\"_ _2f\"></span>dei <span class=\"_ _2d\"></span>fenomeni <span class=\"_ _2d\"></span>oggetto <span class=\"_ _2f\"></span>di<span class=\"_ _2ba\"> </span>studio, <span class=\"_ _37\"> </span>preved<span class=\"_ _1\"></span>endo <span class=\"_ _37\"> </span>un <span class=\"_ _37\"> </span>aggiorn<span class=\"_ _1\"></span>amento  sistematico  con <span class=\"_ _37\"> </span>periodicit\u00e0 <span class=\"_ _37\"> </span>pluriennal<span class=\"_ _1\"></span>e <span class=\"_ _37\"> </span>delle <span class=\"_ _37\"> </span>analisi  di <span class=\"_ _37\"> </span>scenario<span class=\"_ _2ba\"> </span>necessarie alla <span class=\"_ _1\"></span>valutazione degli impat<span class=\"_ _30\"></span>ti o<span class=\"_ _4\"></span>perativi e finan<span class=\"_ _1\"></span>ziari dei rischi cli<span class=\"_ _1\"></span>matici. Nel <span class=\"_ _30\"></span>2030 <span class=\"_ _30\"></span>non <span class=\"_ _30\"></span>si <span class=\"_ _30\"></span>individuano<span class=\"_ _1\"></span> <span class=\"_ _30\"></span>criticit\u00e0 <span class=\"_ _30\"></span>in <span class=\"_ _30\"></span>termini <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>amplia<span class=\"_ _1\"></span>menti <span class=\"_ _30\"></span>territoriali <span class=\"_ _30\"></span>di <span class=\"_ _3e\"></span>tali <span class=\"_ _1\"></span>fenomeni<span class=\"_ _1\"></span> <span class=\"_ _30\"></span>rispetto <span class=\"_ _30\"></span>allo <span class=\"_ _30\"></span>scenario<span class=\"_ _2ba\"> </span>attuale. Nel <span class=\"_ _1\"></span>lungo <span class=\"_ _30\"></span>periodo, la <span class=\"_ _30\"></span>capacit\u00e0 <span class=\"_ _30\"></span>della Cap<span class=\"_ _1\"></span>ogruppo d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>garantire <span class=\"_ _30\"></span>il pers<span class=\"_ _30\"></span>eguimento dei<span class=\"_ _1\"></span> propri <span class=\"_ _30\"></span>obiettivi <span class=\"_ _30\"></span>di busines<span class=\"_ _30\"></span>s,<span class=\"_ _2ba\"> </span>in <span class=\"_ _34\"></span>primis<span class=\"_ _1\"></span> <span class=\"_ _34\"></span>garantend<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> <span class=\"_ _34\"></span>la <span class=\"_ _2a\"></span>continuit\u00e0 <span class=\"_ _2a\"></span>della <span class=\"_ _34\"></span>fornitura<span class=\"_ _1\"></span> <span class=\"_ _34\"></span>dei <span class=\"_ _2a\"></span>propri <span class=\"_ _2a\"></span>servizi, <span class=\"_ _2a\"></span>\u00e8 <span class=\"_ _34\"> </span>sicuramente <span class=\"_ _2a\"></span>interdipendente <span class=\"_ _2a\"></span>dalla<span class=\"_ _2ba\"> </span>resilienza <span class=\"_ _2a\"></span>agli <span class=\"_ _2a\"></span>effetti <span class=\"_ _2a\"></span>del <span class=\"_ _2a\"></span><span class=\"ff6\">cl<span class=\"_ _1\"></span>imate <span class=\"_ _2a\"></span>change<span class=\"ff3\"> <span class=\"_ _2a\"></span><span class=\"ff5\">dell\u2019intero <span class=\"_ _2f\"></span>sistema <span class=\"_ _2a\"></span>del <span class=\"_ _2a\"></span>trasporto <span class=\"_ _2a\"></span>aereo. <span class=\"_ _2a\"></span>In <span class=\"_ _2a\"></span>particolare, <span class=\"_ _2a\"></span>il <span class=\"_ _2a\"></span>siste<span class=\"_ _1\"></span>ma<span class=\"_ _2ba\"> </span></span></span></span>aeroportuale <span class=\"_ _2f\"></span>prevede <span class=\"_ _2a\"></span>una <span class=\"_ _2a\"></span>complessa <span class=\"_ _2a\"></span>interazione <span class=\"_ _2f\"></span>tra <span class=\"_ _2a\"></span>vari <span class=\"_ _2a\"></span>attori <span class=\"_ _2a\"></span>(societ\u00e0 <span class=\"_ _2a\"></span>di <span class=\"_ _2a\"></span>gest<span class=\"_ _1\"></span>ione <span class=\"_ _2a\"></span>aeroportuali, <span class=\"_ _2f\"></span>vettori,<span class=\"_ _2ba\"> </span>societ\u00e0 di <span class=\"_ _4\"></span>gestione dei <span class=\"_ _4\"></span>trasporti <span class=\"_ _4\"></span>di terra <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>delle infrastrutture <span class=\"_ _4\"></span>stradali, <span class=\"_ _4\"></span>utilities, ecc.), <span class=\"_ _4\"></span>pertanto le <span class=\"_ _4\"></span>mitigazioni<span class=\"_ _2ba\"> </span>a lungo termine potranno in alcuni casi necessitare di un approccio coordinato e condiviso tra tutti gli <span class=\"_ _4\"></span>attori<span class=\"_ _2ba\"> </span>coinvolti, al fine di ridu<span class=\"_ _1\"></span>rre l\u2019impatt<span class=\"_ _1\"></span>o complessiv<span class=\"_ _1\"></span>o sulle attivit\u00e0 di business d<span class=\"_ _1\"></span>el settore.<span class=\"_ _2ba\"> </span>Sulla <span class=\"_ _33\"> </span>base <span class=\"_ _33\"> </span>di <span class=\"_ _33\"> </span>quant<span class=\"_ _1\"></span>o <span class=\"_ _33\"> </span>sopra <span class=\"_ _33\"> </span>evidenziat<span class=\"_ _1\"></span>o,  il<span class=\"_ _30\"></span>  Grupp<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> <span class=\"_ _33\"> </span>ha <span class=\"_ _33\"> </span>considerato<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>gli <span class=\"_ _33\"> </span>effetti <span class=\"_ _33\"> </span>derivanti<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>dal <span class=\"_ _33\"> </span>cambiamento<span class=\"_ _2ba\"> </span>climatico nel proprio piano industriale e non <span class=\"_ _4\"></span>si prevedono impatti significativi economici e sui flussi <span class=\"_ _4\"></span>di cassa<span class=\"_ _2ba\"> </span>attesi.<span class=\"_ _2ba\"> </span>Contesto macro - econ<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>mico<span class=\"_ _2ba\"> </span>L\u2019azione offensiva avviata dal Govern<span class=\"_ _1\"></span>o Russo nei <span class=\"_ _4\"></span>confronti della<span class=\"_ _1\"></span> nazione Ucraina ha creato dei cambiamenti<span class=\"_ _2ba\"> </span>nel <span class=\"_ _4\"></span>co<span class=\"_ _4\"></span>ntesto <span class=\"_ _4\"></span>degli <span class=\"_ _4\"></span>equilibri <span class=\"_ _4\"></span>geopolitici <span class=\"_ _2d\"></span>e <span class=\"_ _4\"></span>inevitabili <span class=\"_ _4\"></span>ripercussioni <span class=\"_ _4\"></span>sul <span class=\"_ _2d\"></span>quadro <span class=\"_ _2d\"></span>macr<span class=\"_ _1\"></span>oeconomico <span class=\"_ _4\"></span>mondiale. <span class=\"_ _4\"></span>Per<span class=\"_ _2ba\"> </span>effetto <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>regime <span class=\"_ _4\"></span>sanzionatorio conseguentemente adott<span class=\"_ _4\"></span>ato <span class=\"_ _4\"></span>dagli <span class=\"_ _4\"></span>Stati <span class=\"_ _4\"></span>dell\u2019Unione <span class=\"_ _4\"></span>Europea, <span class=\"_ _4\"></span>nei <span class=\"_ _4\"></span>confronti<span class=\"_ _2ba\"> </span>di <span class=\"_ _37\"> </span>persone <span class=\"_ _37\"> </span>fisiche  e <span class=\"_ _37\"> </span>giuridiche <span class=\"_ _37\"> </span>russe, <span class=\"_ _37\"> </span>il <span class=\"_ _37\"> </span>Gruppo  si <span class=\"_ _37\"> </span>\u00e8 <span class=\"_ _37\"> </span>subito <span class=\"_ _37\"> </span>attivato <span class=\"_ _37\"> </span>al <span class=\"_ _37\"> </span>fine <span class=\"_ _37\"> </span>di  esaminare <span class=\"_ _37\"> </span>tale <span class=\"_ _37\"> </span>regime<span class=\"_ _2ba\"> </span>sanzionatorio, <span class=\"_ _4\"></span>tra <span class=\"_ _4\"></span><span class=\"ff5\">cui <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>restrizione <span class=\"_ _4\"></span>ai <span class=\"_ _4\"></span>mercati <span class=\"_ _4\"></span>finanziari <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>dei <span class=\"_ _2d\"></span>capitali dell\u2019Unione <span class=\"_ _4\"></span>Europea, <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>chiusura <span class=\"_ _4\"></span>dello<span class=\"_ _2ba\"> </span></span>spazio <span class=\"_ _2f\"></span>aereo <span class=\"_ _2f\"></span>ai <span class=\"_ _2f\"></span>vettori <span class=\"_ _2f\"></span>riconducibili <span class=\"_ _2d\"></span>alla <span class=\"_ _2f\"></span>Federazione <span class=\"_ _2f\"></span>Russa, <span class=\"_ _2f\"></span>le <span class=\"_ _2f\"></span>restrizioni <span class=\"_ _2f\"></span>all\u2019esportazion<span class=\"_ _1\"></span>e <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>beni, <span class=\"_ _2f\"></span>servizi <span class=\"_ _2f\"></span>e<span class=\"_ _2ba\"> </span>tecnologie, <span class=\"_ _1\"></span>onde verificarne gli<span class=\"_ _1\"></span> impatti sul proprio<span class=\"_ _1\"></span> business e ado<span class=\"_ _1\"></span>ttare ogni <span class=\"_ _1\"></span>opportuna iniziativa<span class=\"_ _1\"></span> finalizzata a<span class=\"_ _2ba\"> </span>garantire il pien<span class=\"_ _1\"></span>o rispetto di tale r<span class=\"_ _1\"></span>egime sanziona<span class=\"_ _1\"></span>torio.<span class=\"_ _2ba\"> </span>Nel co<span class=\"_ _4\"></span>rso del <span class=\"_ _4\"></span>2023, il <span class=\"_ _4\"></span>Gruppo ENAV <span class=\"_ _4\"></span>non ha <span class=\"_ _4\"></span>registrato impatti o<span class=\"_ _4\"></span>perativi, commerc<span class=\"_ _1\"></span>iali o<span class=\"_ _4\"></span> eco<span class=\"_ _4\"></span>nomic<span class=\"_ _1\"></span>o<span class=\"_ _4\"></span>-finanziari<span class=\"_ _2ba\"> </span>direttamente <span class=\"_ _29\"> </span>correlati <span class=\"_ _3f\"> </span>al <span class=\"_ _3f\"> </span>conflitto <span class=\"_ _3f\"> </span>russo<span class=\"_ _4\"></span>-ucraino. <span class=\"_ _29\"> </span>Ogni <span class=\"_ _3f\"> </span>posizione <span class=\"_ _3f\"> </span>aperta <span class=\"_ _3f\"> </span>con <span class=\"_ _3f\"> </span>clienti <span class=\"_ _3c\"> </span>appart<span class=\"_ _1\"></span>enenti <span class=\"_ _3f\"> </span>alla<span class=\"_ _2ba\"> </span>Federazione <span class=\"_ _2a\"></span>Russa <span class=\"_ _34\"> </span>\u00e8 <span class=\"_ _34\"> </span>stata <span class=\"_ _34\"></span>oggetto <span class=\"_ _2a\"></span>di <span class=\"_ _34\"> </span>svalutazi<span class=\"ff5\">one <span class=\"_ _34\"> </span>gi\u00e0 <span class=\"_ _34\"> </span>nel <span class=\"_ _34\"> </span>corso <span class=\"_ _2a\"></span>dell\u2019esercizio <span class=\"_ _2a\"></span>2022 <span class=\"_ _34\"> </span>e <span class=\"_ _34\"> </span>non <span class=\"_ _34\"> </span>sono <span class=\"_ _34\"></span>pres<span class=\"_ _1\"></span>enti<span class=\"_ _2ba\"> </span></span>ulteriori rapporti in<span class=\"_ _1\"></span> essere con soggetti<span class=\"_ _1\"></span> interessati dal<span class=\"_ _1\"></span> regime sanzionat<span class=\"_ _1\"></span>orio. I p<span class=\"_ _1\"></span>rezzi <span class=\"_ _1\"></span>dell\u2019energia <span class=\"_ _30\"></span>hanno <span class=\"_ _1\"></span>visto il<span class=\"_ _30\"></span> raggiung<span class=\"_ _1\"></span>imento <span class=\"_ _1\"></span>del <span class=\"_ _30\"></span>picco nel <span class=\"_ _30\"></span>quarto <span class=\"_ _1\"></span>trimestre <span class=\"_ _30\"></span>2022 <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>successivo <span class=\"_ _30\"></span>ritorno,<span class=\"_ _2ba\"> </span>dal secondo trimestre<span class=\"_ _30\"></span> 2023, a valori in linea con gl<span class=\"_ _1\"></span>i andamenti st<span class=\"_ _1\"></span>orici. A livell<span class=\"_ _1\"></span>o globale si <span class=\"_ _30\"></span>registrano per\u00f2 n<span class=\"_ _1\"></span>uove criticit\u00e0 <span class=\"_ _1\"></span>negli <span class=\"_ _30\"></span>scam<span class=\"_ _4\"></span>bi c<span class=\"_ _1\"></span>ommerciali int<span class=\"_ _1\"></span>ernazionali <span class=\"_ _30\"></span>a causa dei ripetuti<span class=\"_ _2ba\"> </span>attacchi alle navi da <span class=\"_ _4\"></span>carico (prevalentemente di propriet\u00e0, bandiera o gestite da Israele<span class=\"_ _4\"></span>) effettuati dai ribelli<span class=\"_ _2ba\"> </span>Huthi nel <span class=\"_ _4\"></span>Canale di <span class=\"_ _4\"></span>Suez. Tali <span class=\"_ _4\"></span>attacchi, avviati <span class=\"_ _4\"></span>in risposta <span class=\"_ _4\"></span>al nuovo <span class=\"_ _4\"></span>conflitto nella Striscia <span class=\"_ _4\"></span>di Gaza <span class=\"_ _4\"></span>scoppiato a<span class=\"_ _2ba\"> </span>seguito <span class=\"_ _4\"></span>dell\u2019<span class=\"ff3\">attacco <span class=\"_ _4\"></span>terrori<span class=\"_ _1\"></span>stico <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>Hamas <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>7 <span class=\"_ _4\"></span>ottobre <span class=\"_ _4\"></span>2023<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>nel <span class=\"_ _4\"></span>sud <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>Israele, <span class=\"_ _2d\"></span>hann<span class=\"_ _1\"></span>o <span class=\"_ _4\"></span>determinato <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>livello<span class=\"_ _2ba\"> </span></span>generale <span class=\"_ _30\"></span>co<span class=\"_ _4\"></span>nseguenz<span class=\"_ _1\"></span>e signi<span class=\"_ _30\"></span>ficative in <span class=\"_ _30\"></span>termini d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>i) de<span class=\"_ _30\"></span>v<span class=\"_ _4\"></span>iazione <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>rotte <span class=\"_ _30\"></span>di navigaz<span class=\"_ _1\"></span>ione p<span class=\"_ _30\"></span>ercorrendo r<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>tte p<span class=\"_ _1\"></span>i\u00f9<span class=\"_ _2ba\"> </span>lunghe <span class=\"_ _30\"></span>ii) <span class=\"_ _30\"></span>conseguenti <span class=\"_ _30\"></span>aumenti <span class=\"_ _30\"></span>dei <span class=\"_ _30\"></span>costi <span class=\"_ _30\"></span>di <span class=\"_ _1\"></span>trasporto <span class=\"_ _3e\"></span>e <span class=\"_ _30\"></span>dei <span class=\"_ _1\"></span>premi <span class=\"_ _30\"></span>assicurativi <span class=\"_ _30\"></span>e <span class=\"_ _30\"></span>iii) <span class=\"_ _30\"></span>ritardi <span class=\"_ _30\"></span>nei <span class=\"_ _30\"></span>tempi <span class=\"_ _30\"></span>di <span class=\"_ _1\"></span>consegna<span class=\"_ _2ba\"> </span>dovuti alle maggiori<span class=\"_ _30\"></span> percorrenze.<span class=\"_ _2ba\"> </span>Con <span class=\"_ _2d\"></span>riferimento <span class=\"_ _2d\"></span>al <span class=\"_ _2f\"></span>Gruppo <span class=\"_ _2d\"></span>ENAV, <span class=\"_ _2f\"></span>allo <span class=\"_ _2f\"></span>stato <span class=\"_ _2f\"></span>attuale <span class=\"_ _2d\"></span>non <span class=\"_ _2f\"></span>si <span class=\"_ _2f\"></span>registrano <span class=\"_ _2d\"></span>criticit\u00e0 <span class=\"_ _2d\"></span>nella <span class=\"_ _2d\"></span>catena <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>fornitura <span class=\"_ _2d\"></span>con<span class=\"_ _2ba\"> </span>impatti <span class=\"_ _3e\"></span>negativi <span class=\"_ _30\"></span>in <span class=\"_ _30\"></span>termini <span class=\"_ _3e\"></span>di <span class=\"_ _30\"></span><span class=\"ff6\">business <span class=\"_ _3e\"></span>continuity<span class=\"ff3 ls10\">. <span class=\"_ _30\"></span><span class=\"ff5 ls0\">Inoltre, <span class=\"_ _3e\"></span>il <span class=\"_ _30\"></span>Gruppo <span class=\"_ _30\"></span>detiene <span class=\"_ _3e\"></span>un\u2019adeguata <span class=\"_ _3e\"></span>giacenza <span class=\"_ _30\"></span>dei <span class=\"_ _3e\"></span>materiali<span class=\"_ _2ba\"> </span></span></span></span>necessari <span class=\"_ _2a\"></span>per <span class=\"_ _2f\"></span>i <span class=\"_ _2a\"></span>sistemi <span class=\"_ _2f\"></span>operativi <span class=\"_ _2a\"></span>a <span class=\"_ _2a\"></span>supp<span class=\"_ _1\"></span>orto <span class=\"_ _2a\"></span>del <span class=\"_ _2a\"></span>pr<span class=\"_ _1\"></span>oprio <span class=\"_ _2a\"></span>business, <span class=\"_ _2f\"></span>tali <span class=\"_ _2a\"></span>da <span class=\"_ _2a\"></span>contenere <span class=\"_ _2f\"></span>eventuali <span class=\"_ _2a\"></span>ritard<span class=\"_ _1\"></span>i <span class=\"_ _2a\"></span>nella<span class=\"_ _2ba\"> </span>catena <span class=\"_ _34\"></span>di <span class=\"_ _2a\"></span>fornitura. <span class=\"_ _34\"></span>I<span class=\"lsa\">l <span class=\"_ _2a\"></span></span>Gruppo <span class=\"_ _34\"></span>continua <span class=\"_ _2a\"></span>a <span class=\"_ _34\"> </span>monitorar<span class=\"_ _1\"></span>e <span class=\"_ _34\"> </span>gli <span class=\"_ _2a\"></span>impatti <span class=\"_ _34\"> </span>sul <span class=\"_ _2a\"></span>proprio <span class=\"_ _34\"> </span>business <span class=\"_ _2a\"></span>e <span class=\"_ _34\"> </span>ad <span class=\"_ _34\"></span>ad<span class=\"_ _1\"></span>ottare <span class=\"_ _2a\"></span>o<span class=\"_ _4\"></span>gni<span class=\"_ _2ba\"> </span>opportuna <span class=\"_ _2a\"></span>iniziativa <span class=\"_ _34\"></span>finaliz<span class=\"_ _1\"></span>zata <span class=\"_ _34\"></span>a <span class=\"_ _2a\"></span>garantire <span class=\"_ _34\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _34\"> </span>pieno <span class=\"_ _2a\"></span>rispetto <span class=\"_ _34\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _34\"></span>regime<span class=\"_ _1\"></span> <span class=\"_ _34\"></span>sanzionatorio <span class=\"_ _2a\"></span>adottato <span class=\"_ _2a\"></span>dagli <span class=\"_ _34\"> </span>Stati<span class=\"_ _2ba\"> </span>dell\u2019Unione <span class=\"_ _2a\"></span>Europea <span class=\"_ _2a\"></span>e <span class=\"_ _2a\"></span>ad <span class=\"_ _2a\"></span>identificare <span class=\"_ _2a\"></span>puntualmente<span class=\"_ _1\"></span> <span class=\"_ _2a\"></span>possibili <span class=\"_ _2a\"></span>conseguenze <span class=\"_ _2a\"></span>sul <span class=\"_ _2a\"></span>proprio <span class=\"_ _2a\"></span>business <span class=\"_ _2a\"></span>attuale <span class=\"_ _2a\"></span>e<span class=\"_ _2ba\"> </span>prospettico in c<span class=\"_ _1\"></span>onsiderazione del protrarsi d<span class=\"_ _1\"></span>i uno scen<span class=\"_ _1\"></span>ario critico e in continua ev<span class=\"_ _1\"></span>oluzione.<span class=\"_ _2ba\"> </span>Con <span class=\"_ _33\"> </span>riferiment<span class=\"_ _1\"></span>o <span class=\"_ _33\"> </span>a <span class=\"_ _33\"> </span>quanto<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>illustrato, <span class=\"_ _33\"> </span>il <span class=\"_ _34\"> </span>Gruppo <span class=\"_ _33\"> </span>non <span class=\"_ _33\"> </span>presenta <span class=\"_ _33\"> </span>i<span class=\"_ _1\"></span>mpatti <span class=\"_ _33\"> </span>significa<span class=\"_ _1\"></span>tivi <span class=\"_ _33\"> </span>sui <span class=\"_ _33\"> </span>prin<span class=\"_ _1\"></span>cipali <span class=\"_ _33\"> </span>indicatori<span class=\"_ _2ba\"> </span>alternativi di pe<span class=\"_ _1\"></span>rformance e non<span class=\"_ _30\"></span> si <span class=\"_ _4\"></span>prevedon<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> impatti sui flu<span class=\"_ _1\"></span>ssi di cassa at<span class=\"_ _1\"></span>tesi come rappresen<span class=\"_ _30\"></span>tato nel piano<span class=\"_ _2ba\"> </span>industriale appro<span class=\"_ _1\"></span>vato.<span class=\"_ _2ba\"> </span>Rischi per contenziosi<span class=\"_ _2ba\"> </span>Il <span class=\"_ _30\"></span>co<span class=\"_ _4\"></span>ntenzios<span class=\"_ _1\"></span>o in<span class=\"_ _1\"></span> <span class=\"_ _30\"></span>materia <span class=\"_ _1\"></span>tributaria, <span class=\"_ _30\"></span>amministrativa, <span class=\"_ _30\"></span>civile <span class=\"_ _30\"></span>e <span class=\"_ _1\"></span>di <span class=\"_ _30\"></span>lavoro <span class=\"_ _1\"></span>viene <span class=\"_ _30\"></span>seguito <span class=\"_ _30\"></span>dalle co<span class=\"_ _1\"></span>mpetenti <span class=\"_ _30\"></span>strutture<span class=\"_ _2ba\"> </span>del <span class=\"_ _30\"></span>Gruppo <span class=\"_ _1\"></span>ENAV <span class=\"_ _30\"></span>che <span class=\"_ _30\"></span>hanno <span class=\"_ _30\"></span>fornito, <span class=\"_ _30\"></span>per <span class=\"_ _1\"></span>la <span class=\"_ _30\"></span>redazione <span class=\"_ _30\"></span>del <span class=\"_ _1\"></span>presente <span class=\"_ _30\"></span>Bilancio,<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>un <span class=\"_ _30\"></span>quadro <span class=\"_ _30\"></span>completo <span class=\"_ _30\"></span>ed <span class=\"_ _1\"></span>esaustivo<span class=\"_ _2ba\"> </span>dei <span class=\"_ _37\"> </span>diversi  procedimenti  civili, <span class=\"_ _37\"> </span>amministrativi  e <span class=\"_ _37\"> </span>giuslavoristici.  A <span class=\"_ _37\"> </span>fronte  del  co<span class=\"_ _4\"></span>ntenzioso,  il <span class=\"_ _37\"> </span>Gruppo  ha<span class=\"_ _2ba\"> </span>effettuato <span class=\"_ _2d\"></span>una <span class=\"_ _2f\"></span>valutazione <span class=\"_ _2d\"></span>puntuale <span class=\"_ _2d\"></span>del <span class=\"_ _2f\"></span>rischio <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>soccombenza <span class=\"_ _2d\"></span>da <span class=\"_ _2f\"></span>cui <span class=\"_ _2d\"></span>\u00e8 <span class=\"_ _2f\"></span>emersa <span class=\"_ _2d\"></span>la <span class=\"_ _2f\"></span>necessit\u00e0 <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>costituire,<span class=\"_ _2ba\"> </span>prudenzialmente,<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>degli <span class=\"_ _4\"></span>specifici <span class=\"_ _2d\"></span>fondi <span class=\"_ _4\"></span>per <span class=\"_ _2d\"></span>quei <span class=\"_ _4\"></span>contenziosi <span class=\"_ _2d\"></span>il <span class=\"_ _4\"></span>cui <span class=\"_ _2d\"></span>esito <span class=\"_ _4\"></span>negat<span class=\"_ _4\"></span>ivo <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _2d\"></span>stato <span class=\"_ _2d\"></span>ritenu<span class=\"_ _1\"></span>to <span class=\"_ _2d\"></span>probabile <span class=\"_ _4\"></span>e<span class=\"_ _2ba\"> </span>per <span class=\"_ _34\"> </span>il <span class=\"_ _34\"> </span>quale <span class=\"_ _2a\"></span>si <span class=\"_ _34\"> </span>\u00e8 <span class=\"_ _34\"> </span>ragionevolmente <span class=\"_ _2a\"></span>potuto <span class=\"_ _34\"> </span>procedere <span class=\"_ _2a\"></span>alla <span class=\"_ _34\"> </span>sua <span class=\"_ _34\"> </span>quantificazione. <span class=\"_ _2a\"></span>Per <span class=\"_ _34\"> </span>quei <span class=\"_ _34\"> </span>giudizi <span class=\"_ _34\"></span>il <span class=\"_ _34\"></span>cui<span class=\"_ _1\"></span> <span class=\"_ _34\"> </span>esito<span class=\"_ _2ba\"> </span>negativo <span class=\"_ _2f\"></span>\u00e8 <span class=\"_ _2f\"></span>stato <span class=\"_ _2a\"></span>ritenut<span class=\"_ _1\"></span>o <span class=\"_ _2f\"></span>soltanto <span class=\"_ _2f\"></span>possibile, <span class=\"_ _2f\"></span>non <span class=\"_ _2f\"></span>si <span class=\"_ _2a\"></span>\u00e8 <span class=\"_ _2d\"></span>proceduto <span class=\"_ _2a\"></span>a <span class=\"_ _2f\"></span>specifici <span class=\"_ _2f\"></span>stanziamenti<span class=\"_ _1\"></span> <span class=\"_ _2f\"></span>in <span class=\"_ _2a\"></span>accordo <span class=\"_ _2f\"></span>con <span class=\"_ _2f\"></span>le<span class=\"_ _2ba\"> </span>norme in materia di f<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>rmazione del bil<span class=\"_ _1\"></span>ancio.  Allo <span class=\"_ _34\"> </span>stato <span class=\"_ _34\"> </span>attuale <span class=\"_ _34\"> </span>non <span class=\"_ _34\"> </span>si <span class=\"_ _33\"> </span>ritiene <span class=\"_ _34\"> </span>che <span class=\"_ _34\"> </span>dalla <span class=\"_ _34\"> </span>definizione <span class=\"_ _34\"></span>dei <span class=\"_ _34\"> </span>contenziosi <span class=\"_ _34\"> </span>in <span class=\"_ _34\"> </span>essere <span class=\"_ _34\"> </span>possano <span class=\"_ _34\"> </span>emergere <span class=\"_ _34\"></span>oneri<span class=\"_ _2ba\"> </span>significativi a <span class=\"_ _4\"></span>carico <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>Gruppo <span class=\"_ _4\"></span>oltre a <span class=\"_ _4\"></span>quanto <span class=\"_ _4\"></span>gi\u00e0 <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>tale <span class=\"_ _4\"></span>titolo <span class=\"_ _4\"></span>stanziato <span class=\"_ _4\"></span>nei <span class=\"_ _4\"></span>fondi per <span class=\"_ _4\"></span>accantonamenti al <span class=\"_ _4\"></span>31<span class=\"_ _2ba\"> </span>dicembre 2023.<span class=\"_ _2ba\"> </span>Contenzioso civil<span class=\"_ _1\"></span>e ed amministrativ<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> Il contenz<span class=\"_ _1\"></span>ioso civil<span class=\"_ _1\"></span>e ed <span class=\"_ _1\"></span>amministrati<span class=\"_ _1\"></span>vo \u00e8 <span class=\"_ _1\"></span>riferibile,<span class=\"_ _1\"></span> <span class=\"ff6\">inter ali<span class=\"_ _1\"></span>a<span class=\"ff3\">: i) <span class=\"_ _30\"></span>alle azioni <span class=\"_ _1\"></span>intraprese<span class=\"_ _1\"></span> con rif<span class=\"_ _1\"></span>erimento <span class=\"_ _1\"></span>ai g<span class=\"_ _1\"></span>iudizi<span class=\"_ _2ba\"> </span></span></span>in corso nei confr<span class=\"_ _1\"></span>onti di fornitori, s<span class=\"_ _1\"></span>ociet\u00e0 di gesti<span class=\"_ _1\"></span>one aeroportuale e <span class=\"_ _1\"></span>vettori aerei in<span class=\"_ _1\"></span>solventi o in falli<span class=\"_ _1\"></span>mento o<span class=\"_ _2ba\"> </span>in <span class=\"_ _2f\"></span>altre <span class=\"_ _2a\"></span>procedure <span class=\"_ _2f\"></span>concorsuali, <span class=\"_ _2a\"></span>verso <span class=\"_ _2f\"></span>i <span class=\"_ _2a\"></span>quali <span class=\"_ _2f\"></span>so<span class=\"_ _4\"></span>no <span class=\"_ _2f\"></span>sorte <span class=\"_ _2a\"></span>controversie <span class=\"_ _2f\"></span>per <span class=\"_ _2a\"></span>crediti<span class=\"_ _30\"></span> <span class=\"_ _2a\"></span>che <span class=\"_ _34\"> </span>non <span class=\"_ _2f\"></span>\u00e8 <span class=\"_ _2a\"></span>stato <span class=\"_ _2a\"></span>possibil<span class=\"_ _1\"></span>e<span class=\"_ _2ba\"> </span>recuperare sul piano stragiudiz<span class=\"_ _1\"></span>iale ed <span class=\"_ _4\"></span>alcuni dei <span class=\"_ _4\"></span>quali sono stati oggetto di svalutazione; ii) alle controversie<span class=\"_ _2ba\"> </span>riferibili <span class=\"_ _2a\"></span>alla <span class=\"_ _2a\"></span>resistenza <span class=\"_ _2a\"></span>a <span class=\"_ _34\"></span>p<span class=\"_ _1\"></span>retese <span class=\"_ _2a\"></span>giudiziali <span class=\"_ _2a\"></span>di <span class=\"_ _2a\"></span>fo<span class=\"_ _4\"></span>rnitori <span class=\"_ _2a\"></span>o <span class=\"_ _34\"></span>appalt<span class=\"_ _1\"></span>atori <span class=\"_ _2a\"></span>e <span class=\"_ _34\"></span>societ\u00e0<span class=\"_ _1\"></span> <span class=\"_ _2a\"></span>cessionarie <span class=\"_ _2a\"></span>di <span class=\"_ _34\"></span>credi<span class=\"_ _1\"></span>ti <span class=\"_ _34\"></span>che <span class=\"_ _2a\"></span>il<span class=\"_ _2ba\"> </span>Gruppo ritiene infond<span class=\"_ _1\"></span>ate, ovvero<span class=\"_ _1\"></span> al recupero dei magg<span class=\"_ _30\"></span>iori costi e/o danni che<span class=\"_ _1\"></span> il Gruppo abbia s<span class=\"_ _1\"></span>ostenuto per<span class=\"_ _2ba\"> </span>inadempienze di <span class=\"_ _4\"></span>fornitori/ap<span class=\"_ _1\"></span>paltatori;<span class=\"ff6\"> <span class=\"_ _4\"></span></span>iii) <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>controversie aventi <span class=\"_ _4\"></span>ad o<span class=\"_ _4\"></span>ggetto la <span class=\"_ _4\"></span>rivendica dei <span class=\"_ _4\"></span>beni di <span class=\"_ _4\"></span>propriet\u00e0<span class=\"_ _2ba\"> </span>della <span class=\"_ _30\"></span>Capogruppo,<span class=\"_ _1\"></span> <span class=\"_ _30\"></span>la <span class=\"_ _30\"></span>richies<span class=\"_ _1\"></span>ta <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>danni <span class=\"_ _3e\"></span>per <span class=\"_ _30\"></span>mancato <span class=\"_ _3e\"></span>godimento <span class=\"_ _30\"></span>dei <span class=\"_ _3e\"></span>beni <span class=\"_ _30\"></span>trasferiti <span class=\"_ _3e\"></span>nel <span class=\"_ _30\"></span>patrimonio <span class=\"_ _3e\"></span>della <span class=\"_ _30\"></span>Societ\u00e0,<span class=\"_ _2ba\"> </span>ovvero <span class=\"_ _30\"></span>la <span class=\"_ _30\"></span>richi<span class=\"_ _1\"></span>esta <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>pagamento <span class=\"_ _3e\"></span>di <span class=\"_ _30\"></span>migliorie <span class=\"_ _3e\"></span>apportate <span class=\"_ _30\"></span>sui <span class=\"_ _3e\"></span>beni; <span class=\"_ _30\"></span>iv) <span class=\"_ _30\"></span>a <span class=\"_ _30\"></span>giudizi <span class=\"_ _30\"></span>relati<span class=\"_ _1\"></span>vi <span class=\"_ _30\"></span>a <span class=\"_ _30\"></span>richiesta <span class=\"_ _3e\"></span>danni <span class=\"_ _30\"></span>da <span class=\"_ _30\"></span>sinistri<span class=\"_ _2ba\"> </span>ae<span class=\"ls0\">ronautici, il<span class=\"_ _30\"></span> cui rischio<span class=\"_ _1\"></span> di <span class=\"_ _30\"></span>soccombenza \u00e8 <span class=\"_ _30\"></span>peraltro as<span class=\"_ _1\"></span>sunto nor<span class=\"_ _1\"></span>malmente d<span class=\"_ _1\"></span>alla c<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>mpagnia <span class=\"_ _1\"></span>assicurativa <span class=\"_ _30\"></span>della<span class=\"_ _2ba\"> </span></span>Capogruppo; <span class=\"_ _4\"></span>v) <span class=\"_ _2d\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>giudiz<span class=\"_ _1\"></span>i <span class=\"_ _2d\"></span>relativi <span class=\"_ _4\"></span>all\u2019impugn<span class=\"_ _1\"></span>ativa <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>provvedi<span class=\"_ _1\"></span>menti <span class=\"_ _4\"></span>inerenti <span class=\"_ _2d\"></span>alla<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>cel<span class=\"_ _30\"></span>ebrazione <span class=\"_ _2d\"></span>di <span class=\"_ _4\"></span>procedure <span class=\"_ _4\"></span>di<span class=\"_ _2ba\"> </span>evidenza <span class=\"_ _2d\"></span>pubblica <span class=\"_ _4\"></span>e <span class=\"_ _2d\"></span>l\u2019aggiu<span class=\"_ _1\"></span>dicazione <span class=\"_ _2d\"></span>di<span class=\"ff3\"> <span class=\"_ _2d\"></span></span>gare; <span class=\"_ _4\"></span>vi) <span class=\"_ _2d\"></span>a <span class=\"_ _2d\"></span>giu<span class=\"_ _30\"></span>dizi <span class=\"_ _2d\"></span>relativi <span class=\"_ _2d\"></span>all\u2019access<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span>agli <span class=\"_ _4\"></span>att<span class=\"_ _4\"></span>i <span class=\"_ _2d\"></span>ammin<span class=\"_ _1\"></span>istrativi <span class=\"_ _2d\"></span>inerenti<span class=\"_ _2ba\"> </span>procedure di gara<span class=\"ff5\">; <span class=\"_ _1\"></span>vii) a giudizi relativi all<span class=\"_ _1\"></span>\u2019impugnativa<span class=\"ff3\"> in<span class=\"_ _1\"></span> materia di rumore a<span class=\"_ _1\"></span>eroportuale.<span class=\"_ _2ba\"> </span></span></span>Procedimenti penali<span class=\"_ _1\"></span> Risulta definito in <span class=\"_ _4\"></span>secondo grado il procedimento penale instaurato a seguito della denuncia querela sporta<span class=\"_ _2ba\"> </span>dalla Capogruppo in relazio<span class=\"_ _1\"></span>ne a illecita sottrazione di beni e mat<span class=\"_ _1\"></span>eriali di ENAV in deposito press<span class=\"_ _1\"></span>o magazzino<span class=\"_ _2ba\"> </span>di <span class=\"_ _34\"></span>terzi. <span class=\"_ _2a\"></span>Nell\u2019ambito<span class=\"_ _1\"></span> <span class=\"_ _34\"> </span>del <span class=\"_ _2a\"></span>procedimento <span class=\"_ _2a\"></span>in <span class=\"_ _34\"> </span>questione <span class=\"_ _2a\"></span>la <span class=\"_ _2a\"></span>So<span class=\"_ _4\"></span>ciet\u00e0 <span class=\"_ _2a\"></span>si <span class=\"_ _2a\"></span>\u00e8 <span class=\"_ _34\"> </span>costituita <span class=\"_ _2a\"></span>parte <span class=\"_ _34\"></span>civile <span class=\"_ _2a\"></span>nei <span class=\"_ _34\"></span>confronti<span class=\"_ _1\"></span> <span class=\"_ _34\"></span>di<span class=\"_ _2ba\"> </span>amministratore <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>fatto <span class=\"_ _2f\"></span>della <span class=\"_ _2d\"></span>societ\u00e0 <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>deposito <span class=\"_ _2d\"></span>per <span class=\"_ _2f\"></span>il <span class=\"_ _2f\"></span>reato <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>cui <span class=\"_ _2f\"></span>all\u2019art. <span class=\"_ _2f\"></span>646 <span class=\"_ _2f\"></span><span class=\"ff3\">Codice <span class=\"_ _2f\"></span>Penale <span class=\"_ _2d\"></span>ed, <span class=\"_ _2a\"></span>in <span class=\"_ _2d\"></span>primo<span class=\"_ _2ba\"> </span></span>grado, il Tribunale con <span class=\"_ _4\"></span>sentenza del 16 febbraio 2015 ha dichiarato l'imputato colpevole tra <span class=\"_ _4\"></span>l\u2019altro del reato<span class=\"_ _2ba\"> </span>di <span class=\"_ _34\"></span>cui <span class=\"_ _2a\"></span>all\u2019art. <span class=\"_ _2a\"></span>646 <span class=\"_ _34\"> </span>del <span class=\"_ _2a\"></span><span class=\"ff3\">Co<span class=\"_ _4\"></span>dice <span class=\"_ _2a\"></span>Penale <span class=\"_ _34\"></span>e <span class=\"_ _2a\"></span>lo <span class=\"_ _34\"> </span>ha <span class=\"_ _2a\"></span>condannato, <span class=\"_ _2a\"></span>riconoscendo <span class=\"_ _2a\"></span>la <span class=\"_ _34\"> </span>continuaz<span class=\"_ _1\"></span>ione <span class=\"_ _34\"> </span>con <span class=\"_ _2a\"></span>altri <span class=\"_ _2a\"></span>capi <span class=\"_ _34\"> </span>di<span class=\"_ _2ba\"> </span></span>imputazione <span class=\"_ _2f\"></span>allo <span class=\"_ _2d\"></span>stesso <span class=\"_ _2f\"></span>contestati, <span class=\"_ _2f\"></span>alla <span class=\"_ _2f\"></span>pena <span class=\"_ _2f\"></span>finale <span class=\"_ _2f\"></span>pari <span class=\"_ _2f\"></span>ad <span class=\"_ _2f\"></span>anni <span class=\"_ _2f\"></span>6 <span class=\"_ _2f\"></span>e <span class=\"_ _2f\"></span>m<span class=\"_ _4\"></span>esi <span class=\"_ _2d\"></span>6<span class=\"_ _2d\"></span> <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>reclusione <span class=\"_ _2d\"></span>ed <span class=\"_ _2a\"></span>Euro <span class=\"_ _2d\"></span>3.000 <span class=\"_ _2f\"></span>di<span class=\"_ _2ba\"> </span>multa. <span class=\"_ _30\"></span>Il <span class=\"_ _1\"></span>Tribunale <span class=\"_ _30\"></span>ha, <span class=\"_ _30\"></span>altres\u00ec, <span class=\"_ _30\"></span>disposto <span class=\"_ _1\"></span>una <span class=\"_ _30\"></span>provvisionale <span class=\"_ _30\"></span>immediata<span class=\"_ _1\"></span>mente <span class=\"_ _30\"></span>esecutiva, <span class=\"_ _30\"></span>pari <span class=\"_ _30\"></span>a 1<span class=\"_ _1\"></span> <span class=\"_ _30\"></span>milione <span class=\"_ _1\"></span>di <span class=\"_ _30\"></span>euro,<span class=\"_ _2ba\"> </span>in <span class=\"_ _4\"></span>favo<span class=\"_ _4\"></span>re <span class=\"_ _4\"></span>della <span class=\"_ _2d\"></span>Capogruppo<span class=\"_ _1\"></span>, <span class=\"_ _2d\"></span>rinviando <span class=\"_ _4\"></span>ad <span class=\"_ _2d\"></span>altra <span class=\"_ _4\"></span>sede <span class=\"_ _2d\"></span>per <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>liquidazione <span class=\"_ _2d\"></span>del <span class=\"_ _4\"></span>maggior <span class=\"_ _4\"></span>danno <span class=\"_ _2d\"></span>subito <span class=\"_ _2d\"></span>da <span class=\"_ _4\"></span>ENAV.<span class=\"_ _2ba\"> </span>Con <span class=\"_ _2d\"></span>riferimento <span class=\"_ _2d\"></span>ad <span class=\"_ _2f\"></span>uno <span class=\"_ _2d\"></span>solo <span class=\"_ _2d\"></span>dei <span class=\"_ _2f\"></span>capi <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>imputazione <span class=\"_ _2d\"></span>\u00e8 <span class=\"_ _2d\"></span>stata <span class=\"_ _2d\"></span>emessa <span class=\"_ _2f\"></span>sentenza <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>non <span class=\"_ _2f\"></span>doversi <span class=\"_ _2d\"></span>procedere <span class=\"_ _2d\"></span>in<span class=\"_ _2ba\"> </span>ragione <span class=\"_ _2d\"></span>dell'<span class=\"_ _1\"></span>intervenuta <span class=\"_ _4\"></span>remissione <span class=\"_ _2d\"></span>della <span class=\"_ _4\"></span>querela <span class=\"_ _4\"></span>e <span class=\"_ _2d\"></span>relativa <span class=\"_ _4\"></span>accettazione <span class=\"_ _2d\"></span>della <span class=\"_ _4\"></span>stessa. <span class=\"_ _4\"></span>Infine, <span class=\"_ _2d\"></span>in <span class=\"_ _2d\"></span>relaz<span class=\"_ _1\"></span>ione <span class=\"_ _2d\"></span>ai<span class=\"_ _2ba\"> </span>residui <span class=\"_ _2d\"></span>capi <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>imputazione<span class=\"_ _30\"></span>, <span class=\"_ _2f\"></span>l\u2019imputato <span class=\"_ _2d\"></span>\u00e8 <span class=\"_ _2d\"></span>stato <span class=\"_ _2d\"></span>assolto <span class=\"_ _2d\"></span>con <span class=\"_ _2d\"></span>la <span class=\"_ _2d\"></span>formula <span class=\"_ _2d\"></span>che <span class=\"_ _2d\"></span>\u201cil <span class=\"_ _2d\"></span>fatto <span class=\"_ _2d\"></span>n<span class=\"_ _1\"></span>on <span class=\"_ _2d\"></span>sussiste\u201d. <span class=\"_ _2d\"></span>Il <span class=\"_ _2d\"></span>giudizio<span class=\"_ _2ba\"> </span>d\u2019appello, <span class=\"_ _2f\"></span>successivament<span class=\"_ _1\"></span>e <span class=\"_ _2a\"></span>incardinat<span class=\"_ _1\"></span>o, <span class=\"_ _2a\"></span>si <span class=\"_ _2f\"></span>\u00e8 <span class=\"_ _2a\"></span>definito <span class=\"_ _2f\"></span>con <span class=\"_ _2a\"></span>sentenza<span class=\"_ _30\"></span> <span class=\"_ _2a\"></span>di <span class=\"_ _2a\"></span>condanna <span class=\"_ _2f\"></span>dell\u2019imputato <span class=\"_ _2f\"></span>e <span class=\"_ _2a\"></span>conferma<span class=\"_ _2ba\"> </span>delle <span class=\"_ _34\"> </span>statuizioni <span class=\"_ _2a\"></span>di <span class=\"_ _34\"> </span>primo <span class=\"_ _34\"> </span>grado <span class=\"_ _34\"> </span>per <span class=\"_ _34\"> </span>le <span class=\"_ _34\"></span>parti <span class=\"_ _34\"></span>ci<span class=\"_ _1\"></span>vili. <span class=\"_ _34\"> </span>Risulta <span class=\"_ _34\"> </span>inoltre <span class=\"_ _34\"> </span>definito <span class=\"_ _34\"></span>con <span class=\"_ _2a\"></span>condanna <span class=\"_ _34\"> </span>degli <span class=\"_ _34\"> </span>imputati <span class=\"_ _2a\"></span>il<span class=\"_ _2ba\"> </span>procedimento che a<span class=\"_ _1\"></span>ttiene al proseguo delle indagini, gi\u00e0 a suo tempo a<span class=\"_ _1\"></span>vviate dalla Procura della Repub<span class=\"_ _1\"></span>blica<span class=\"_ _2ba\"> </span>di <span class=\"_ _4\"></span>Roma, <span class=\"_ _2d\"></span>finalizzate <span class=\"_ _4\"></span>ad <span class=\"_ _2d\"></span>acc<span class=\"_ _30\"></span>ertare <span class=\"_ _2d\"></span>a <span class=\"_ _2d\"></span>quali <span class=\"_ _4\"></span>soggetti <span class=\"_ _4\"></span>sia <span class=\"_ _2d\"></span>stata <span class=\"_ _4\"></span>ceduta <span class=\"_ _4\"></span>la <span class=\"_ _2d\"></span>merce <span class=\"_ _4\"></span>depositata <span class=\"_ _4\"></span>presso <span class=\"_ _2d\"></span>i <span class=\"_ _4\"></span>magazzini <span class=\"_ _4\"></span>di<span class=\"_ _2ba\"> </span>terzi <span class=\"_ _30\"></span>rispetto <span class=\"_ _30\"></span>alla <span class=\"_ _3e\"></span>cui <span class=\"_ _30\"></span>sottrazione, <span class=\"_ _3e\"></span>come <span class=\"_ _30\"></span>sopra <span class=\"_ _30\"></span>detto, <span class=\"_ _3e\"></span>ENAV <span class=\"_ _3e\"></span>ha <span class=\"_ _30\"></span>in <span class=\"_ _30\"></span>passato <span class=\"_ _30\"></span>sporto <span class=\"_ _30\"></span>denuncia-querela. <span class=\"_ _3e\"></span><span class=\"ff5\">Nell\u2019ambito<span class=\"_ _2ba\"> </span></span>del <span class=\"_ _4\"></span>predetto <span class=\"_ _4\"></span>procedimento incardinato <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>molteplici <span class=\"_ _4\"></span>reati <span class=\"_ _4\"></span>contro <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>patrimonio, <span class=\"_ _4\"></span>nonch\u00e9 <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>associazione <span class=\"_ _4\"></span>a<span class=\"_ _2ba\"> </span>delinquere, n<span class=\"_ _1\"></span>ei confronti di<span class=\"_ _30\"></span> diversi imputati, tra <span class=\"_ _30\"></span>cui anche l\u2019am<span class=\"_ _1\"></span>ministratore d<span class=\"_ _1\"></span>i fatto della <span class=\"_ _30\"></span>societ\u00e0 di deposit<span class=\"_ _1\"></span>o,<span class=\"_ _2ba\"> </span>la <span class=\"_ _2f\"></span>Societ\u00e0 <span class=\"_ _2d\"></span>si <span class=\"_ _2f\"></span>\u00e8 <span class=\"_ _2f\"></span>costit<span class=\"ff5\">uita <span class=\"_ _2f\"></span>parte <span class=\"_ _2d\"></span>civile <span class=\"_ _2f\"></span>all\u2019udienza<span class=\"_ _1\"></span> <span class=\"_ _2f\"></span>preliminare <span class=\"_ _2d\"></span>all\u2019esito <span class=\"_ _2f\"></span>della <span class=\"_ _2d\"></span>quale <span class=\"_ _2d\"></span>\u00e8 <span class=\"_ _2a\"></span>stat<span class=\"_ _1\"></span>o <span class=\"_ _2f\"></span>disposto <span class=\"_ _2f\"></span>il <span class=\"_ _2d\"></span>rinvio <span class=\"_ _2f\"></span>a<span class=\"_ _2ba\"> </span></span>giudizio <span class=\"_ _30\"></span>di tutti <span class=\"_ _30\"></span>gli impu<span class=\"_ _1\"></span>tati. <span class=\"_ _1\"></span>Il Trib<span class=\"_ _1\"></span>unale, <span class=\"_ _30\"></span>a definizi<span class=\"_ _1\"></span>one d<span class=\"_ _1\"></span>el giu<span class=\"_ _1\"></span>dizio, ha<span class=\"_ _30\"></span> condannato <span class=\"_ _30\"></span>gli imputati<span class=\"_ _1\"></span> al <span class=\"_ _30\"></span>risarcimento<span class=\"_ _2ba\"> </span>danni, <span class=\"_ _2d\"></span>in <span class=\"_ _2f\"></span>favore <span class=\"_ _2f\"></span>della <span class=\"_ _2f\"></span>Societ\u00e0, <span class=\"_ _2f\"></span>da <span class=\"_ _2d\"></span>liquidarsi <span class=\"_ _2f\"></span>in <span class=\"_ _2f\"></span>separa<span class=\"_ _1\"></span>ta <span class=\"_ _2f\"></span>sede. <span class=\"_ _2a\"></span>A <span class=\"_ _2d\"></span>seguito <span class=\"_ _2f\"></span><span class=\"ff5\">dell\u2019interpost<span class=\"_ _1\"></span>o <span class=\"_ _2f\"></span>gravame <span class=\"_ _2f\"></span>avvers<span class=\"_ _1\"></span>o <span class=\"_ _2f\"></span>la<span class=\"_ _2ba\"> </span></span>sentenza <span class=\"_ _2a\"></span>del <span class=\"_ _2a\"></span>Tribunale,<span class=\"_ _1\"></span> <span class=\"_ _2a\"></span>risulta <span class=\"_ _2a\"></span>essere <span class=\"_ _2f\"></span>stat<span class=\"_ _4\"></span>a <span class=\"_ _2a\"></span>fissata <span class=\"_ _2f\"></span>la <span class=\"_ _2a\"></span>prima <span class=\"_ _2a\"></span>udienza <span class=\"_ _2a\"></span>di <span class=\"_ _2a\"></span>comparizione <span class=\"_ _2a\"></span>innanzi <span class=\"_ _2a\"></span>alla <span class=\"_ _2a\"></span>Corte <span class=\"_ _2f\"></span>di<span class=\"_ _2ba\"> </span>Appello.<span class=\"_ _2ba\"> </span>In <span class=\"_ _4\"></span>esito<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>ad <span class=\"_ _2d\"></span>ordine <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>esibizi<span class=\"_ _1\"></span>one <span class=\"_ _2d\"></span>docum<span class=\"_ _1\"></span>entale <span class=\"_ _2d\"></span>del <span class=\"_ _4\"></span>giudice <span class=\"_ _4\"></span>ordinario <span class=\"_ _4\"></span>in <span class=\"_ _2d\"></span>data <span class=\"_ _4\"></span>24 <span class=\"_ _2d\"></span>novembre <span class=\"_ _4\"></span>2016, <span class=\"_ _4\"></span>la <span class=\"_ _2d\"></span>Societ\u00e0 <span class=\"_ _4\"></span>ha<span class=\"_ _2ba\"> </span>prodotto <span class=\"_ _2d\"></span>documentazione <span class=\"_ _2d\"></span>inerente <span class=\"_ _2d\"></span>taluni <span class=\"_ _2f\"></span>contratti <span class=\"_ _2d\"></span>riferiti <span class=\"_ _2d\"></span>alla <span class=\"_ _2d\"></span>societ\u00e0 <span class=\"_ _2f\"></span>controllata <span class=\"_ _2d\"></span>Enav <span class=\"_ _2f\"></span>North <span class=\"_ _2d\"></span>Atlantic; <span class=\"_ _2d\"></span>per<span class=\"_ _2ba\"> </span>quanto <span class=\"_ _2d\"></span>consta, <span class=\"_ _2d\"></span>pende <span class=\"_ _2d\"></span>in <span class=\"_ _2f\"></span>proposito <span class=\"_ _2d\"></span>procedimento <span class=\"_ _2d\"></span>in <span class=\"_ _2d\"></span>fase <span class=\"_ _2f\"></span>di <span class=\"_ _2d\"></span>indagine <span class=\"_ _2d\"></span>presso <span class=\"_ _2d\"></span>la <span class=\"_ _2d\"></span>Procura <span class=\"_ _2f\"></span>della <span class=\"_ _2d\"></span>Repubblica <span class=\"_ _2d\"></span>di<span class=\"_ _2ba\"> </span>Roma, in merito<span class=\"_ _1\"></span> al quale non risultan<span class=\"_ _1\"></span>o indagati n\u00e9 \u00e8 stata f<span class=\"_ _1\"></span>ormalizzata alcuna c<span class=\"_ _1\"></span>ontestazione.<span class=\"_ _2ba\"> </span>In <span class=\"_ _2d\"></span>esito <span class=\"_ _2f\"></span>ad <span class=\"_ _2f\"></span>ordine <span class=\"_ _2f\"></span>di <span class=\"_ _2d\"></span>esibizione <span class=\"_ _2d\"></span>documentale, <span class=\"_ _2d\"></span>in <span class=\"_ _2f\"></span>data <span class=\"_ _2d\"></span>13 <span class=\"_ _2f\"></span>giugno <span class=\"_ _2d\"></span>2<span class=\"_ _4\"></span>018, <span class=\"_ _2d\"></span>ENAV <span class=\"_ _2d\"></span>ha <span class=\"_ _2f\"></span>prodotto <span class=\"_ _2f\"></span>documentazione<span class=\"_ _2ba\"> </span>inerente selezione di<span class=\"_ _1\"></span> personale avente rapporto di parentela<span class=\"_ _30\"></span> <span class=\"_ _4\"></span>con ex Amministrat<span class=\"_ _1\"></span>ore Unico della Societ\u00e0 per<span class=\"_ _2ba\"> </span>l\u2019assunzione al <span class=\"_ _30\"></span>ruolo di con<span class=\"_ _1\"></span>trollore del <span class=\"_ _30\"></span>traffi<span class=\"_ _4\"></span><span class=\"ff3\">co aereo<span class=\"_ _1\"></span>, procedi<span class=\"_ _1\"></span>mento che, <span class=\"_ _30\"></span>per quanto consta, <span class=\"_ _1\"></span>pende <span class=\"_ _1\"></span>in fase <span class=\"_ _1\"></span>di<span class=\"_ _2ba\"> </span></span>indagini prelimin<span class=\"_ _1\"></span>ari innanzi alla Pr<span class=\"_ _1\"></span>ocura della Repub<span class=\"_ _1\"></span>blica di Roma.<span class=\"_ _2ba\"> </span>Risultano c<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>ncluse <span class=\"_ _30\"></span>le indagi<span class=\"_ _1\"></span>ni con <span class=\"_ _30\"></span>riferimento al<span class=\"_ _30\"></span> proced<span class=\"_ _1\"></span>imento penale <span class=\"_ _30\"></span>avviato dal<span class=\"_ _30\"></span>la Procura <span class=\"_ _30\"></span>della Repubb<span class=\"_ _1\"></span>lica<span class=\"_ _2ba\"> </span>di <span class=\"_ _30\"></span>Firenze <span class=\"_ _30\"></span>afferente <span class=\"_ _3e\"></span>ad <span class=\"_ _30\"></span>ipotizzato <span class=\"_ _30\"></span>illecito <span class=\"_ _30\"></span>in <span class=\"_ _3e\"></span>materia <span class=\"_ _30\"></span>ambientale <span class=\"_ _30\"></span>in <span class=\"_ _30\"></span>relazione <span class=\"_ _3e\"></span>alla <span class=\"_ _30\"></span>fornitura, <span class=\"_ _30\"></span>da <span class=\"_ _30\"></span>parte <span class=\"_ _30\"></span>di <span class=\"_ _3e\"></span>so<span class=\"_ _4\"></span>ggett<span class=\"_ _1\"></span>o<span class=\"_ _2ba\"> </span>terzo, <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>ateriale<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>utilizzat<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>, <span class=\"_ _4\"></span>tra <span class=\"_ _2d\"></span>l\u2019altr<span class=\"_ _1\"></span>o, <span class=\"_ _2d\"></span>per <span class=\"_ _4\"></span>l\u2019esecuzi<span class=\"_ _1\"></span>one <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>talune <span class=\"_ _4\"></span>opere <span class=\"_ _2d\"></span>civili <span class=\"_ _4\"></span>relative<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>anche<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>all\u2019appalt<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> <span class=\"_ _2d\"></span>p<span class=\"_ _1\"></span>er<span class=\"_ _2ba\"> </span>l\u2019ammodernamento<span class=\"_ _1\"></span> <span class=\"_ _3c\"> </span>dell\u2019aeroporto <span class=\"_ _3c\"> </span>di <span class=\"_ _3c\"> </span>Pisa; <span class=\"_ _3c\"> </span>nel <span class=\"_ _3c\"> </span>contesto <span class=\"_ _3c\"> </span>di <span class=\"_ _3c\"> </span>tale <span class=\"_ _3c\"> </span>appalto, <span class=\"_ _73\"> </span>affidato <span class=\"_ _3c\"> </span>dalla <span class=\"_ _3c\"> </span>committent<span class=\"_ _1\"></span>e<span class=\"_ _2ba\"> </span>Aeronautica <span class=\"_ _3e\"></span>Militare <span class=\"_ _30\"></span>al <span class=\"_ _3e\"></span>Raggruppamento <span class=\"_ _30\"></span>Temporane<span class=\"_ _1\"></span>o <span class=\"_ _30\"></span>di <span class=\"_ _3e\"></span>Im<span class=\"_ _4\"></span>prese <span class=\"_ _3e\"></span>(RTI) <span class=\"_ _30\"></span>Thales/Techno <span class=\"_ _30\"></span>Sky, <span class=\"_ _3e\"></span>le <span class=\"_ _30\"></span>opere <span class=\"_ _30\"></span>civili <span class=\"_ _3e\"></span>sono<span class=\"_ _2ba\"> </span>state <span class=\"_ _34\"> </span>subappaltate <span class=\"_ _2a\"></span>da <span class=\"_ _34\"> </span>Techno <span class=\"_ _34\"> </span>Sky <span class=\"_ _34\"></span>a <span class=\"_ _2a\"></span>societ\u00e0 <span class=\"_ _34\"> </span>terza <span class=\"_ _34\"></span>che, <span class=\"_ _2a\"></span>a <span class=\"_ _34\"> </span>sua <span class=\"_ _34\"> </span>volta, <span class=\"_ _34\"> </span>ha <span class=\"_ _34\"> </span>pro<span class=\"_ _1\"></span>vveduto <span class=\"_ _34\"> </span>ad <span class=\"_ _2a\"></span>approvvigionare <span class=\"_ _34\"> </span>il<span class=\"_ _2ba\"> </span>materiale attenzi<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>nato rifornend<span class=\"_ _1\"></span>osi da altra societ\u00e0, <span class=\"_ _1\"></span>origine del pendent<span class=\"_ _1\"></span>e procedimento. All\u2019esito <span class=\"_ _2a\"></span>delle <span class=\"_ _34\"> </span>indagini <span class=\"_ _2a\"></span>della <span class=\"_ _34\"></span>Procura <span class=\"_ _2a\"></span>di <span class=\"_ _34\"> </span>Pisa, <span class=\"_ _2a\"></span>a <span class=\"_ _34\"> </span>seguito <span class=\"_ _34\"></span>della <span class=\"_ _2a\"></span>richiesta <span class=\"_ _2a\"></span>di <span class=\"_ _34\"> </span>rinvio <span class=\"_ _2a\"></span>a <span class=\"_ _34\"> </span>giudizio <span class=\"_ _2a\"></span>del <span class=\"_ _34\"> </span>Procuratore<span class=\"_ _2ba\"> </span>incaricato, <span class=\"_ _34\"> </span>risulta <span class=\"_ _33\"> </span>essere <span class=\"_ _34\"> </span>stato <span class=\"_ _33\"> </span>notificat<span class=\"_ _1\"></span>o <span class=\"_ _33\"> </span>il <span class=\"_ _34\"> </span>decreto <span class=\"_ _33\"> </span>di <span class=\"_ _34\"> </span>fissazione <span class=\"_ _33\"> </span>di <span class=\"_ _34\"> </span>udienza <span class=\"_ _34\"> </span>preliminare <span class=\"_ _33\"> </span>nei <span class=\"_ _34\"> </span>confronti <span class=\"_ _33\"> </span>di<span class=\"_ _2ba\"> </span>soggetti <span class=\"_ _4\"></span>terzi <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>vede <span class=\"_ _4\"></span>Techno <span class=\"_ _4\"></span>Sky <span class=\"_ _2d\"></span>individuata tra <span class=\"_ _2d\"></span>le persone <span class=\"_ _4\"></span>offese <span class=\"_ _4\"></span>da <span class=\"_ _2d\"></span>reato. Il <span class=\"_ _2d\"></span>procediment<span class=\"_ _1\"></span>o <span class=\"_ _4\"></span>in <span class=\"_ _2d\"></span>question<span class=\"_ _1\"></span>e<span class=\"_ _2ba\"> </span>vede <span class=\"_ _34\"> </span>contestati <span class=\"_ _2a\"></span>agli <span class=\"_ _34\"></span>imputati <span class=\"_ _2a\"></span>i <span class=\"_ _34\"> </span>reati <span class=\"_ _34\"></span>di <span class=\"_ _2a\"></span>associazione <span class=\"_ _34\"> </span>per <span class=\"_ _2a\"></span>delinquere, <span class=\"_ _34\"> </span>reati <span class=\"_ _34\"></span>relati<span class=\"_ _30\"></span>v<span class=\"_ _4\"></span>i <span class=\"_ _34\"></span>al <span class=\"_ _2a\"></span>traffico <span class=\"_ _34\"> </span>di <span class=\"_ _34\"></span>rifiu<span class=\"_ _1\"></span>ti <span class=\"_ _34\"> </span>e <span class=\"_ _34\"></span>di<span class=\"_ _2ba\"> </span>inquinamento <span class=\"_ _2a\"></span>ambientale,<span class=\"_ _1\"></span> <span class=\"_ _34\"></span>reati <span class=\"_ _2a\"></span>contro <span class=\"_ _2a\"></span>la <span class=\"_ _2a\"></span>pubblica <span class=\"_ _2a\"></span>amministrazione <span class=\"_ _2a\"></span>e <span class=\"_ _2a\"></span>reati <span class=\"_ _2a\"></span>di <span class=\"_ _2a\"></span>truffa <span class=\"_ _34\"></span>in <span class=\"_ _2a\"></span>danno <span class=\"_ _2a\"></span>dei <span class=\"_ _2a\"></span>diversi soggetti coinv<span class=\"_ _1\"></span>olti.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-647": {
   "value": "Rischio di credit<span class=\"_ _1\"></span>o Il <span class=\"_ _2d\"></span>Gruppo <span class=\"_ _2d\"></span>\u00e8 <span class=\"_ _2f\"></span>esposto <span class=\"_ _2d\"></span>al <span class=\"_ _2f\"></span>rischio <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>credit<span class=\"_ _1\"></span>o <span class=\"_ _2f\"></span>che <span class=\"_ _2d\"></span>si <span class=\"_ _2d\"></span>so<span class=\"_ _4\"></span>stanz<span class=\"_ _1\"></span>ia <span class=\"_ _2d\"></span>nel <span class=\"_ _2f\"></span>rischio <span class=\"_ _2d\"></span>che <span class=\"_ _2f\"></span>una <span class=\"_ _2d\"></span>o <span class=\"_ _2f\"></span>pi\u00f9 <span class=\"_ _2d\"></span>controparti <span class=\"_ _2d\"></span>commerciali<span class=\"_ _2ba\"> </span>possano divenir<span class=\"_ _30\"></span>e incapaci di <span class=\"_ _1\"></span>soddisfare d<span class=\"_ _1\"></span>el tutt<span class=\"_ _1\"></span>o o in <span class=\"_ _1\"></span>parte le<span class=\"_ _1\"></span> propri<span class=\"_ _1\"></span>e obbligaz<span class=\"_ _1\"></span>ioni di <span class=\"_ _30\"></span>pagamento. Tale rischio<span class=\"_ _2ba\"> </span>si <span class=\"_ _2f\"></span>manifesta <span class=\"_ _2f\"></span>principalmente <span class=\"_ _2d\"></span>in <span class=\"_ _2f\"></span>relazione <span class=\"_ _2a\"></span>ai <span class=\"_ _2d\"></span>crediti <span class=\"_ _2f\"></span>commerciali <span class=\"_ _2f\"></span>correnti <span class=\"_ _2f\"></span>relativi <span class=\"_ _2d\"></span>alle <span class=\"_ _2a\"></span>attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _2f\"></span>operative, <span class=\"_ _2f\"></span>e <span class=\"_ _2f\"></span>in<span class=\"_ _2ba\"> </span>particolare in <span class=\"_ _4\"></span>connessione sia <span class=\"_ _2d\"></span>ai crediti <span class=\"_ _4\"></span>derivanti <span class=\"_ _4\"></span>dalle <span class=\"_ _4\"></span>attivit\u00e0 sul <span class=\"_ _4\"></span>mercato <span class=\"_ _4\"></span>non <span class=\"_ _4\"></span>regolamentato che <span class=\"_ _4\"></span>ai <span class=\"_ _4\"></span>servizi<span class=\"_ _2ba\"> </span>di <span class=\"_ _33\"> </span>Rotta<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>e <span class=\"_ _33\"> </span>i <span class=\"_ _34\"> </span>servizi <span class=\"_ _33\"> </span>di <span class=\"_ _34\"> </span>Te<span class=\"_ _4\"></span>rminale,<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>che <span class=\"_ _33\"> </span>rappres<span class=\"_ _30\"></span>entano <span class=\"_ _33\"> </span>la <span class=\"_ _34\"> </span>m<span class=\"_ _4\"></span>aggiore <span class=\"_ _34\"> </span>es<span class=\"_ _4\"></span>posizione <span class=\"_ _34\"> </span>in <span class=\"_ _33\"> </span>bilancio. <span class=\"_ _34\"> </span>Tali <span class=\"_ _33\"> </span>somme <span class=\"_ _34\"> </span>si<span class=\"_ _2ba\"> </span>riferiscono <span class=\"_ _2d\"></span>essenz<span class=\"_ _1\"></span>ialmente <span class=\"_ _2d\"></span>ai <span class=\"_ _2d\"></span>crediti<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>maturati <span class=\"_ _2d\"></span>nei <span class=\"_ _2d\"></span>confronti <span class=\"_ _2d\"></span>di <span class=\"_ _4\"></span>Eurocontrol. <span class=\"_ _2d\"></span>In <span class=\"_ _2d\"></span>tale <span class=\"_ _2d\"></span>contesto, <span class=\"_ _2d\"></span>la <span class=\"_ _4\"></span>misurazione<span class=\"_ _2ba\"> </span>del rischio <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>credito nei <span class=\"_ _4\"></span>confronti di <span class=\"_ _4\"></span>Eurocontr<span class=\"_ _1\"></span>ol <span class=\"_ _4\"></span>\u00e8 direttamente correlata ai <span class=\"_ _4\"></span>profili di <span class=\"_ _4\"></span>rischiosit\u00e0 associati <span class=\"_ _4\"></span>al<span class=\"_ _2ba\"> </span>settore <span class=\"_ _2a\"></span>delle <span class=\"_ _2a\"></span>compagnie <span class=\"_ _2a\"></span>aeree. <span class=\"_ _2a\"></span>Nello <span class=\"_ _2a\"></span>specifico, <span class=\"_ _2a\"></span>Eurocontrol <span class=\"_ _2a\"></span>non <span class=\"_ _2a\"></span>assume <span class=\"_ _2a\"></span>alcun <span class=\"_ _2a\"></span>rischio <span class=\"_ _2a\"></span>di <span class=\"_ _2a\"></span>credito <span class=\"_ _2a\"></span>a <span class=\"_ _2a\"></span>fro<span class=\"_ _4\"></span>nte<span class=\"_ _2ba\"> </span>dell\u2019eventuale<span class=\"_ _1\"></span> <span class=\"_ _29\"> </span>insolvenza<span class=\"_ _1\"></span> <span class=\"_ _37\"> </span>dei <span class=\"_ _29\"> </span>vettori <span class=\"_ _37\"> </span>e <span class=\"_ _37\"> </span>salda <span class=\"_ _37\"> </span>le <span class=\"_ _29\"> </span>proprie <span class=\"_ _37\"> </span>passivit\u00e0 <span class=\"_ _37\"> </span>verso <span class=\"_ _37\"> </span>la <span class=\"_ _37\"> </span>Capogruppo <span class=\"_ _37\"> </span>solo <span class=\"_ _29\"> </span>a <span class=\"_ _37\"> </span>seguito<span class=\"_ _2ba\"> </span>dell\u2019avvenuto <span class=\"_ _d6\"> </span>incasso <span class=\"_ _d6\"> </span>delle <span class=\"_ _d6\"> </span>rispetti<span class=\"_ _30\"></span>v<span class=\"_ _4\"></span>e <span class=\"_ _d6\"> </span>somme <span class=\"_ _d6\"> </span>dalle <span class=\"_ _d6\"> </span>compagnie <span class=\"_ _d6\"> </span>aeree. <span class=\"_ _3b\"> </span>Eurocontrol<span class=\"_ _4\"></span><span class=\"ff3\"> <span class=\"_ _d5\"> </span>invece <span class=\"_ _d6\"> </span>si <span class=\"_ _d6\"> </span>attiva<span class=\"_ _2ba\"> </span></span>direttamente <span class=\"_ _2f\"></span>per <span class=\"_ _2a\"></span>il <span class=\"_ _2f\"></span>recupero <span class=\"_ _2a\"></span>degli <span class=\"_ _2f\"></span>stessi, <span class=\"_ _2f\"></span>avviando <span class=\"_ _2a\"></span>anche <span class=\"_ _2f\"></span>le <span class=\"_ _2a\"></span>relativ<span class=\"_ _1\"></span>e <span class=\"_ _2a\"></span>azioni <span class=\"_ _2f\"></span>giudiziali <span class=\"_ _2f\"></span>ove <span class=\"_ _2f\"></span>necessario, <span class=\"_ _2a\"></span>per <span class=\"_ _2f\"></span>i<span class=\"_ _2ba\"> </span>crediti di rotta ed in <span class=\"_ _30\"></span>co<span class=\"_ _4\"></span>llaborazione<span class=\"_ _1\"></span> con la Capogrupp<span class=\"_ _1\"></span>o per il recupero dei credi<span class=\"_ _30\"></span>ti di terminale.<span class=\"_ _2ba\"> </span>A fronte del rischi<span class=\"_ _1\"></span>o di inadempienza da<span class=\"_ _1\"></span> parte dei debi<span class=\"_ _1\"></span>tori del Gruppo \u00e8 iscri<span class=\"_ _1\"></span>tto in bilancio un app<span class=\"_ _30\"></span>osito fondo<span class=\"_ _2ba\"> </span>svalutazione <span class=\"_ _2a\"></span>(Expect<span class=\"_ _1\"></span>ed <span class=\"_ _2a\"></span>Credit <span class=\"_ _2a\"></span>Loss) <span class=\"_ _2a\"></span>determinat<span class=\"_ _1\"></span>o <span class=\"_ _2a\"></span>in <span class=\"_ _2a\"></span>conformit\u00e0 <span class=\"_ _2a\"></span>al <span class=\"_ _2a\"></span>principio <span class=\"_ _2a\"></span>IFRS <span class=\"_ _2f\"></span>9<span class=\"_ _4\"></span> <span class=\"_ _2a\"></span>ed <span class=\"_ _2a\"></span>oggetto <span class=\"_ _2a\"></span>di <span class=\"_ _2a\"></span>specifico<span class=\"_ _2ba\"> </span>aggiornamento <span class=\"_ _2f\"></span>nel <span class=\"_ _2f\"></span>corso <span class=\"_ _2f\"></span>dell\u2019esercizio <span class=\"_ _2a\"></span><span class=\"ff3\">e <span class=\"_ _2f\"></span>basato <span class=\"_ _2a\"></span>sul <span class=\"_ _2d\"></span>deterioramento <span class=\"_ _2f\"></span>del <span class=\"_ _2a\"></span>merito<span class=\"_ _1\"></span> <span class=\"_ _2f\"></span>creditizio <span class=\"_ _2a\"></span>di <span class=\"_ _2f\"></span>un <span class=\"_ _2f\"></span>paniere <span class=\"_ _2a\"></span>di<span class=\"_ _2ba\"> </span></span>societ\u00e0 rappresentati<span class=\"_ _30\"></span>v<span class=\"_ _4\"></span>e del sett<span class=\"_ _1\"></span>ore del trasporto aere<span class=\"_ _1\"></span>o. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-648": {
   "value": "Rischio di liquidit\u00e0 Il rischio<span class=\"_ _1\"></span> di liq<span class=\"_ _1\"></span>uidit\u00e0 rappre<span class=\"_ _30\"></span>senta il rischio <span class=\"_ _30\"></span>che il Grupp<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>, pur <span class=\"_ _30\"></span>essendo solvibil<span class=\"_ _1\"></span>e, possa <span class=\"_ _1\"></span>trovarsi <span class=\"_ _1\"></span>nelle c<span class=\"_ _1\"></span>ondizioni<span class=\"_ _2ba\"> </span>di <span class=\"_ _2d\"></span>non <span class=\"_ _2f\"></span>poter <span class=\"_ _2d\"></span>far <span class=\"_ _2f\"></span>fronte <span class=\"_ _2d\"></span>tempestivament<span class=\"_ _1\"></span>e <span class=\"_ _2d\"></span>agli <span class=\"_ _2f\"></span>impegni <span class=\"_ _2d\"></span>associati <span class=\"_ _2d\"></span>alle <span class=\"_ _2d\"></span>proprie <span class=\"_ _2d\"></span>passivit\u00e0 <span class=\"_ _2d\"></span>finanziarie, <span class=\"_ _2d\"></span>previsti <span class=\"_ _2d\"></span>o<span class=\"_ _2ba\"> </span>imprevisti,  per <span class=\"_ _37\"> </span>difficolt\u00e0  nel <span class=\"_ _37\"> </span>reperire <span class=\"_ _37\"> </span>risorse  finanziarie, <span class=\"_ _37\"> </span>o <span class=\"_ _37\"> </span>che  sia <span class=\"_ _37\"> </span>in <span class=\"_ _37\"> </span>grado <span class=\"_ _37\"> </span>di  farlo <span class=\"_ _37\"> </span>solo <span class=\"_ _37\"> </span>a <span class=\"_ _37\"> </span>condizioni<span class=\"_ _2ba\"> </span>economiche <span class=\"_ _30\"></span>sfavorevoli a<span class=\"_ _30\"></span> causa <span class=\"_ _30\"></span>di fattori<span class=\"_ _1\"></span> legati<span class=\"_ _1\"></span> alla <span class=\"_ _30\"></span>percezione<span class=\"_ _1\"></span> della<span class=\"_ _30\"></span> propria <span class=\"_ _30\"></span>rischiosit\u00e0 <span class=\"_ _1\"></span>da part<span class=\"_ _30\"></span>e del <span class=\"_ _30\"></span>mercato,<span class=\"_ _2ba\"> </span>o di <span class=\"_ _4\"></span>situazioni di crisi sistemica quali, a titolo esemplificativo e non esaustivo, <span class=\"ff6\">credit crunch </span>e <span class=\"_ _4\"></span>crisi del debito<span class=\"_ _2ba\"> </span>sovrano, ovvero risu<span class=\"_ _1\"></span>lti inadempient<span class=\"_ _1\"></span>e agli impegni (<span class=\"ff6\">covena<span class=\"_ _1\"></span>nt<span class=\"ff3\">) assunti in alcuni con<span class=\"_ _1\"></span>tratti di finanziament<span class=\"_ _1\"></span>o<span class=\"ls10\">. </span> </span></span>La <span class=\"_ _34\"> </span>liquidit\u00e0 <span class=\"_ _34\"> </span>del <span class=\"_ _33\"> </span>Grupp<span class=\"_ _1\"></span>o, <span class=\"_ _34\"> </span>pur <span class=\"_ _34\"> </span>in <span class=\"_ _33\"> </span>assenza <span class=\"_ _34\"></span>di <span class=\"_ _34\"> </span>una <span class=\"_ _34\"> </span>tesoreria <span class=\"_ _34\"> </span>centralizzata <span class=\"_ _34\"></span>(cd. <span class=\"_ _34\"> </span><span class=\"ff6\">cash <span class=\"_ _34\"> </span>pooling</span>), <span class=\"_ _34\"> </span>viene <span class=\"_ _33\"> </span>gestita <span class=\"_ _2a\"></span>e<span class=\"_ _2ba\"> </span>monitorata <span class=\"_ _33\"> </span>dalla <span class=\"_ _33\"> </span>Capogruppo <span class=\"_ _33\"> </span>a  li<span class=\"_ _1\"></span>vello <span class=\"_ _33\"> </span>sostanzialme<span class=\"_ _1\"></span>nte  ac<span class=\"_ _1\"></span>centrato <span class=\"_ _33\"> </span>al  fine<span class=\"_ _1\"></span>  di <span class=\"_ _33\"> </span>ottimizz<span class=\"_ _1\"></span>are <span class=\"_ _33\"> </span>la  co<span class=\"_ _1\"></span>mplessiva<span class=\"_ _2ba\"> </span>disponibilit\u00e0 di <span class=\"_ _2d\"></span>ris<span class=\"_ _1\"></span>orse <span class=\"_ _4\"></span>finanziarie, svolgendo <span class=\"_ _4\"></span>un\u2019attivit\u00e0 di <span class=\"_ _2d\"></span>direzi<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>ne <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>coordinamento <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>altre <span class=\"_ _4\"></span>societ\u00e0<span class=\"_ _2ba\"> </span>del Gruppo. Al 31 <span class=\"_ _4\"></span>dicembre 2023 <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>Gruppo ha <span class=\"_ _4\"></span>disponibilit\u00e0 liquide<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>2<span class=\"ls17\">24</span>,9 m<span class=\"_ _4\"></span>ilioni di <span class=\"_ _4\"></span>euro e dispone <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>linee di credito<span class=\"_ _2ba\"> </span>a breve termine non <span class=\"_ _4\"></span>utilizzate per un ammontare totale di <span class=\"_ _4\"></span>199 <span class=\"_ _4\"></span>milioni di euro. Si tratta <span class=\"_ _4\"></span>di: i) <span class=\"_ _4\"></span>linee di credito<span class=\"_ _2ba\"> </span>uncommitted,<span class=\"ff3\"> <span class=\"_ _2d\"></span>sogget<span class=\"_ _1\"></span>te <span class=\"_ _2d\"></span>a <span class=\"_ _2d\"></span>revoca, <span class=\"_ _4\"></span>per <span class=\"_ _2d\"></span><span class=\"ls4\">49</span> <span class=\"_ _2d\"></span>milioni <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>euro, <span class=\"_ _2d\"></span>che <span class=\"_ _2d\"></span>non <span class=\"_ _2d\"></span>prevedon<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span>il <span class=\"_ _2d\"></span>rispetto <span class=\"_ _4\"></span>di <span class=\"_ _2d\"></span>covenant <span class=\"_ _2d\"></span>n\u00e9 <span class=\"_ _2d\"></span>altri<span class=\"_ _2ba\"> </span></span>impegni <span class=\"_ _4\"></span>contrattuali, di <span class=\"_ _4\"></span>cui <span class=\"_ _4\"></span>1<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>milione <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>euro <span class=\"_ _4\"></span>nella <span class=\"_ _4\"></span>forma <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>scoperti <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>conto corrente, <span class=\"_ _2d\"></span><span class=\"ls17\">33</span> <span class=\"_ _4\"></span>milioni <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>euro <span class=\"_ _4\"></span>di<span class=\"_ _2ba\"> </span>anticipi <span class=\"_ _2d\"></span>finanziari <span class=\"_ _2d\"></span>utilizzabili <span class=\"_ _2d\"></span>senza <span class=\"_ _2d\"></span>alcun <span class=\"_ _2d\"></span>vincolo <span class=\"_ _2d\"></span>di <span class=\"_ _2f\"></span>destinazione <span class=\"_ _2d\"></span>e <span class=\"_ _2d\"></span>15 <span class=\"_ _2f\"></span>milioni <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>euro <span class=\"_ _2f\"></span>per <span class=\"_ _2d\"></span>anticipi <span class=\"_ _2d\"></span>export; <span class=\"_ _2d\"></span>ii)<span class=\"_ _2ba\"> </span>linee di credito <span class=\"ff6\">commi<span class=\"_ _30\"></span>tt<span class=\"_ _4\"></span>ed <span class=\"ff3\">per un imp<span class=\"_ _1\"></span>orto complessiv<span class=\"_ _1\"></span>o di 150 milioni di <span class=\"_ _1\"></span>euro con scadenza a marzo <span class=\"ls17\">202</span>6<span class=\"ls10\">. </span></span></span>Nel <span class=\"_ _30\"></span>lungo p<span class=\"_ _1\"></span>eriodo, <span class=\"_ _30\"></span>il risch<span class=\"_ _1\"></span>io <span class=\"_ _30\"></span>di <span class=\"_ _1\"></span>liquidit\u00e0 <span class=\"_ _30\"></span>\u00e8 <span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>itigato <span class=\"_ _30\"></span>attraverso <span class=\"_ _30\"></span>una <span class=\"_ _1\"></span>strategia <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>gestione d<span class=\"_ _1\"></span>ell\u2019indebitam<span class=\"_ _1\"></span>ento <span class=\"_ _30\"></span>che<span class=\"_ _2ba\"> </span>prevede una struttura diversificata delle fonti di <span class=\"_ _4\"></span>finanz<span class=\"_ _1\"></span>iamento, in te<span class=\"_ _4\"></span>rmini sia di natura degli affidamenti sia<span class=\"_ _2ba\"> </span>di <span class=\"_ _2f\"></span>co<span class=\"_ _4\"></span>ntroparti, <span class=\"_ _2f\"></span>cui <span class=\"_ _2a\"></span>ricorrere <span class=\"_ _2f\"></span>per <span class=\"_ _2a\"></span>la <span class=\"_ _2a\"></span>copertura <span class=\"_ _2f\"></span>dei <span class=\"_ _2a\"></span>propri <span class=\"_ _2f\"></span>fabbisogni <span class=\"_ _2f\"></span>finanziari <span class=\"_ _2a\"></span>ed <span class=\"_ _2f\"></span>un <span class=\"_ _2a\"></span>profilo <span class=\"_ _2f\"></span>di <span class=\"_ _34\"></span><span class=\"ff6\">matu<span class=\"_ _1\"></span>rity<span class=\"ff3\"> <span class=\"_ _2a\"></span>del<span class=\"_ _2ba\"> </span></span></span>debito equilibrato. Nel <span class=\"_ _30\"></span>rispetto <span class=\"_ _30\"></span>degli <span class=\"_ _30\"></span>indirizzi <span class=\"_ _30\"></span>generali <span class=\"_ _30\"></span>fissati <span class=\"_ _30\"></span>dal <span class=\"_ _30\"></span>vertice <span class=\"_ _30\"></span>e <span class=\"_ _30\"></span>dalla <span class=\"_ _30\"></span>Policy <span class=\"_ _30\"></span>approvata <span class=\"_ _30\"></span>dal <span class=\"_ _30\"></span>Consiglio <span class=\"_ _30\"></span>di <span class=\"_ _30\"></span>Amministrazione,<span class=\"_ _2ba\"> </span>la struttura <span class=\"_ _4\"></span>Finance <span class=\"_ _4\"></span>della <span class=\"_ _4\"></span>Capogruppo, definisce <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>struttura finanziaria di <span class=\"_ _4\"></span>breve <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>di m<span class=\"_ _4\"></span>edio-lungo <span class=\"_ _4\"></span>periodo e<span class=\"_ _2ba\"> </span>la  gestione  dei <span class=\"_ _37\"> </span>relativi  flussi  finanziari.  Le  scelte  sono <span class=\"_ _37\"> </span>principalment<span class=\"_ _1\"></span>e  o<span class=\"_ _4\"></span>rient<span class=\"_ _1\"></span>ate  a:<span class=\"_ _4\"></span>  i) <span class=\"_ _37\"> </span>garantire  risorse<span class=\"_ _2ba\"> </span>finanziarie <span class=\"_ _37\"> </span>disponibili <span class=\"_ _29\"> </span>adeguate <span class=\"_ _37\"> </span>per <span class=\"_ _29\"> </span>gli <span class=\"_ _29\"> </span>impegni <span class=\"_ _37\"> </span>operativi <span class=\"_ _37\"> </span>di <span class=\"_ _29\"> </span>breve <span class=\"_ _29\"> </span>termine <span class=\"_ _37\"> </span>previsti, <span class=\"_ _37\"> </span>sistematicamente<span class=\"_ _2ba\"> </span>monitorati <span class=\"_ _2a\"></span>attra<span class=\"_ _1\"></span>verso <span class=\"_ _2a\"></span>l\u2019attiv<span class=\"ff3\">it\u00e0 <span class=\"_ _2a\"></span>di <span class=\"_ _2a\"></span>pianificaz<span class=\"_ _1\"></span>ione <span class=\"_ _2a\"></span>di <span class=\"_ _2a\"></span>te<span class=\"_ _1\"></span>soreria; <span class=\"_ _2a\"></span>ii) <span class=\"_ _2f\"></span>mante<span class=\"_ _4\"></span>nere <span class=\"_ _2a\"></span>un <span class=\"_ _2a\"></span><span class=\"ff6\">liqu<span class=\"_ _1\"></span>idity <span class=\"_ _2a\"></span>buffer <span class=\"_ _2a\"></span><span class=\"ff3\">prudenziale<span class=\"_ _2ba\"> </span></span></span></span>sufficiente a <span class=\"_ _4\"></span>far <span class=\"_ _4\"></span>fronte <span class=\"_ _4\"></span>ad eventuali <span class=\"_ _4\"></span>impegni inattesi; iii) <span class=\"_ _4\"></span>garantire <span class=\"_ _4\"></span>un liv<span class=\"_ _4\"></span>ello minimo <span class=\"_ _4\"></span>della riserva <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>liquidit\u00e0<span class=\"_ _2ba\"> </span>per <span class=\"_ _2f\"></span>assicurare <span class=\"_ _2f\"></span>l\u2019integrale <span class=\"_ _2d\"></span>copertura <span class=\"_ _2f\"></span>del <span class=\"_ _2f\"></span>debito <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>breve <span class=\"_ _2f\"></span>termine <span class=\"_ _2d\"></span>e <span class=\"_ _2a\"></span>la <span class=\"_ _2d\"></span>copertura <span class=\"_ _2f\"></span>del <span class=\"_ _2f\"></span>debito <span class=\"_ _2f\"></span>a <span class=\"_ _2f\"></span>medio <span class=\"_ _2a\"></span>\u2013<span class=\"ff3\">lungo<span class=\"_ _2ba\"> </span></span>termine scadente in un <span class=\"ff5\">orizzonte temporale di 24 mesi, anche nel caso di <span class=\"_ _4\"></span>restrizion<span class=\"_ _1\"></span>i all\u2019acceso al credito; iv)<span class=\"_ _2ba\"> </span></span>assicurare <span class=\"_ _2d\"></span>un <span class=\"_ _2d\"></span>adeguat<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span>livello <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>elasticit\u00e0 <span class=\"_ _2d\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _2d\"></span>i <span class=\"_ _2d\"></span>programmi <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>svilu<span class=\"_ _1\"></span>ppo <span class=\"_ _2d\"></span>a <span class=\"_ _2d\"></span>medio <span class=\"_ _2d\"></span>lungo <span class=\"_ _2d\"></span>termin<span class=\"_ _1\"></span>e <span class=\"_ _2d\"></span>del <span class=\"_ _2d\"></span>Gruppo,<span class=\"_ _2ba\"> </span><div class=\"c w8 h0 gs6e\"><div class=\"t m0 x1 h8 y118 ff3 fs4 fc0 sc0 ls0 ws0\">relativi <span class=\"_ _2d\"></span>ai <span class=\"_ _2d\"></span>contra<span class=\"_ _1\"></span>tti <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>investimento <span class=\"_ _4\"></span>per <span class=\"_ _2d\"></span>la <span class=\"_ _2d\"></span>modernizzaz<span class=\"_ _1\"></span>ione <span class=\"_ _2d\"></span>tecnologica <span class=\"_ _4\"></span>ed <span class=\"_ _2d\"></span>infrastrutturale <span class=\"_ _2d\"></span>degli <span class=\"_ _4\"></span>impianti <span class=\"_ _2d\"></span>di<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y119 ff3 fs4 fc0 sc0 ls0 ws0\">assistenza al volo. <span class=\"_ _1\"></span>  </div><div class=\"t m0 x1 h8 y11a ff5 fs4 fc0 sc0 ls0 ws0\">L\u2019esposizione <span class=\"_ _1\"></span>finanziaria <span class=\"_ _1\"></span>lorda del <span class=\"_ _1\"></span>Gruppo, <span class=\"_ _1\"></span>alla data<span class=\"_ _1\"></span> del 31 <span class=\"_ _1\"></span>dicembre <span class=\"_ _1\"></span>202<span class=\"ff3\">3, \u00e8 p<span class=\"_ _1\"></span>ari a <span class=\"_ _1\"></span>5<span class=\"ls4\">25</span>,1 <span class=\"_ _30\"></span>m<span class=\"_ _4\"></span>ilioni d<span class=\"_ _1\"></span>i euro <span class=\"_ _1\"></span>ed <span class=\"_ _1\"></span>\u00e8<span class=\"_ _2ba\"> </span></span><span class=\"ff3\"> </span></div><div class=\"t m0 x1 h8 y11b ff5 fs4 fc0 sc0 ls0 ws0\">rappresentata <span class=\"_ _34\"></span>dall\u2019indebi<span class=\"_ _1\"></span>tamento <span class=\"_ _34\"> </span>nei <span class=\"_ _34\"> </span>confronti <span class=\"_ _34\"></span>del <span class=\"_ _34\"></span>sistema <span class=\"_ _34\"> </span>bancari<span class=\"_ _1\"></span>o <span class=\"_ _34\"> </span>per <span class=\"_ _34\"> </span>finanziamenti <span class=\"_ _34\"></span>a <span class=\"_ _34\"></span>medio<span class=\"_ _1\"></span> <span class=\"_ _34\"> </span>e <span class=\"_ _34\"> </span>lungo<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y11c ff3 fs4 fc0 sc0 ls0 ws0\">termine di cui 18,9 <span class=\"_ _1\"></span>milioni di euro <span class=\"_ _1\"></span>esigibili entro i dodi<span class=\"_ _30\"></span>ci mesi.  </div><div class=\"t m0 x1 h8 y11d ff3 fs4 fc0 sc0 ls0 ws0\">Nella <span class=\"_ _4\"></span>tabella <span class=\"_ _4\"></span>seguente <span class=\"_ _4\"></span>viene <span class=\"_ _4\"></span>riportata <span class=\"_ _4\"></span>la <span class=\"_ _2d\"></span>scadenz<span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>dei <span class=\"_ _4\"></span>finanziamenti <span class=\"_ _4\"></span>bancari <span class=\"_ _4\"></span>a <span class=\"_ _2d\"></span>me<span class=\"_ _1\"></span>dio <span class=\"_ _4\"></span>lungo <span class=\"_ _4\"></span>termine <span class=\"_ _4\"></span>esposti<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y11e ff3 fs4 fc0 sc0 ls0 ws0\">al valore nomin<span class=\"_ _1\"></span>ale, senza considerare<span class=\"_ _1\"></span> gli effetti del co<span class=\"_ _1\"></span>sto ammortizzato:  </div><div class=\"t m0 x1 h8 y11f ff3 fs4 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x14 h8 yb0d ff3 fs4 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h8 y295 ff3 fs4 fc0 sc0 ls0 ws0\">I <span class=\"_ _33\"> </span>contratti <span class=\"_ _34\"> </span>di <span class=\"_ _33\"> </span>finanziamento <span class=\"_ _34\"> </span>di <span class=\"_ _33\"> </span>cui <span class=\"_ _33\"> </span>sopra <span class=\"_ _33\"> </span>pr<span class=\"_ _1\"></span>evedono <span class=\"_ _33\"> </span>impegni <span class=\"_ _33\"> </span>generali <span class=\"_ _34\"> </span>e  <span class=\"ff6\">co<span class=\"_ _1\"></span>vena<span class=\"_ _1\"></span>nt <span class=\"_ _33\"> </span><span class=\"ff3\">per <span class=\"_ _33\"> </span>la <span class=\"_ _33\"> </span>Cap<span class=\"_ _1\"></span>ogruppo <span class=\"_ _33\"> </span>di<span class=\"_ _2ba\"> </span></span></span><span class=\"ff6\"><span class=\"ff3\"> </span></span></div><div class=\"t m0 x1 h8 yb0e ff3 fs4 fc0 sc0 ls0 ws0\">contenuto anch<span class=\"_ _30\"></span>e negativo, che, <span class=\"_ _30\"></span>per quanto in <span class=\"_ _1\"></span>linea co<span class=\"_ _1\"></span>n la p<span class=\"_ _1\"></span>rassi di m<span class=\"_ _1\"></span>ercato per <span class=\"_ _30\"></span>contratti di fin<span class=\"_ _1\"></span>anziamento di<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 yb0f ff5 fs4 fc0 sc0 ls0 ws0\">importo <span class=\"_ _34\"> </span>e <span class=\"_ _33\"> </span>natura <span class=\"_ _34\"> </span>assimilabili, <span class=\"_ _34\"> </span>potrebbero <span class=\"_ _33\"> </span>limi<span class=\"_ _1\"></span>tarne <span class=\"_ _34\"> </span>l\u2019operativit\u00e0. <span class=\"_ _33\"> </span>In <span class=\"_ _34\"> </span>particolare, <span class=\"_ _34\"> </span>tali <span class=\"_ _33\"> </span>contratti <span class=\"_ _34\"> </span>prevedono<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y298 ff3 fs4 fc0 sc0 ls0 ws0\">alcune <span class=\"_ _1\"></span>ipotesi <span class=\"_ _1\"></span>di rimb<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>rso <span class=\"_ _1\"></span>anticipato al <span class=\"_ _30\"></span>verificarsi <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>determinati <span class=\"_ _1\"></span>eventi d<span class=\"_ _1\"></span>i inad<span class=\"_ _1\"></span>empimento <span class=\"_ _30\"></span>(<span class=\"_ _4\"></span><span class=\"ff6\">Events of <span class=\"_ _30\"></span>default<span class=\"ff3 ls3c\">)<span class=\"_ _2ba\"> </span></span></span><span class=\"ff6\"><span class=\"ff3 ls3c\"> </span></span></div><div class=\"t m0 x1 h8 y6fe ff3 fs4 fc0 sc0 ls0 ws0\">al <span class=\"_ _a9\"> </span>ricorrere <span class=\"_ _a9\"> </span>dei <span class=\"_ _3d\"> </span>quali <span class=\"_ _42\"> </span>la <span class=\"_ _a9\"> </span>Capogruppo <span class=\"_ _3d\"> </span>p<span class=\"_ _1\"></span>otrebbe <span class=\"_ _a9\"> </span>essere <span class=\"_ _a9\"> </span>obbligata <span class=\"_ _a9\"> </span>a <span class=\"_ _3d\"> </span>ri<span class=\"_ _1\"></span>mborsare <span class=\"_ _a9\"> </span>integralmente <span class=\"_ _a9\"> </span>e<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x1 h8 y6ff ff3 fs4 fc0 sc0 ls0 ws0\">immediatamente i r<span class=\"_ _30\"></span>elativi finanziamenti.  </div><div class=\"t m0 x1 h8 y29b ff3 fs4 fc0 sc0 ls0 ws0\">In particolare, si <span class=\"_ _1\"></span>evidenzia quanto segue<span class=\"_ _1\"></span>:  </div><div class=\"t m0 x1 h38 y701 ffa fs4 fc0 sc0 ls0 ws0\">\u27a2<span class=\"ffb\"> <span class=\"_ _3d\"> </span><span class=\"ff3\">i <span class=\"_ _3f\"> </span>contratti <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>finanziamento<span class=\"_ _1\"></span> <span class=\"_ _3f\"> </span>sottoscritti <span class=\"_ _3f\"> </span>tra <span class=\"_ _3f\"> </span>la <span class=\"_ _3f\"> </span>Capogruppo <span class=\"_ _29\"> </span>e <span class=\"_ _3c\"> </span>la <span class=\"_ _3f\"> </span><span class=\"ff6\">European <span class=\"_ _3f\"> </span>Investment <span class=\"_ _3f\"> </span>Bank</span> <span class=\"_ _3f\"> </span>(BEI<span class=\"ls3c\">)<span class=\"_ _2ba\"> </span></span></span></span><span class=\"ffb\"><span class=\"ff3\"><span class=\"ls3c\"> </span></span></span></div><div class=\"t m0 x33 h8 y702 ff3 fs4 fc0 sc0 ls0 ws0\">rispettivamente p<span class=\"_ _1\"></span>er un importo pari a 180<span class=\"_ _1\"></span> milioni di euro nel 2014 e<span class=\"_ _1\"></span> di 70 milioni di euro nel <span class=\"_ _1\"></span>2016 co<span class=\"_ _4\"></span>n il<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x33 h8 yb10 ff3 fs4 fc0 sc0 ls0 ws0\">fine  di <span class=\"_ _37\"> </span>finanziare  i <span class=\"_ _37\"> </span>program<span class=\"_ _1\"></span>mi <span class=\"_ _37\"> </span>di  investimento  connessi <span class=\"_ _37\"> </span>al  4<span class=\"_ _4\"></span>-flight  ed <span class=\"_ _37\"> </span>altri  progetti, <span class=\"_ _37\"> </span>finanziam<span class=\"_ _1\"></span>enti<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x33 h8 y7d9 ff3 fs4 fc0 sc0 ls0 ws0\">integralmente<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>utilizzati <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>31 <span class=\"_ _4\"></span>dicembre 2023, <span class=\"_ _4\"></span>prevedono <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>seguente piano <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>rimborso: <span class=\"_ _4\"></span><span class=\"ls15\">i)<span class=\"_ _4\"></span></span><span class=\"ff6\"> <span class=\"_ _4\"></span></span>per <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span><span class=\"ff6\">tranche<span class=\"_ _2ba\"> </span></span> </div><div class=\"t m0 x33 h8 y2c0 ff3 fs4 fc0 sc0 ls0 ws0\">di <span class=\"_ _30\"></span>100 <span class=\"_ _30\"></span>milioni <span class=\"_ _1\"></span>di <span class=\"_ _30\"></span>euro, <span class=\"_ _30\"></span>rate <span class=\"_ _1\"></span>semestrali <span class=\"_ _30\"></span>posticipat<span class=\"_ _1\"></span>e <span class=\"_ _30\"></span>a <span class=\"_ _1\"></span>partire <span class=\"_ _30\"></span>da <span class=\"_ _30\"></span>dicembre <span class=\"_ _30\"></span>2018 <span class=\"_ _30\"></span>e <span class=\"_ _30\"></span>scadenza <span class=\"_ _1\"></span><span class=\"ls19\">a <span class=\"_ _30\"></span><span class=\"ls0\">dicembre <span class=\"_ _1\"></span>2029<span class=\"_ _2ba\"> </span></span></span><span class=\"ls19\"><span class=\"ls0\"> </span></span></div><div class=\"t m0 x33 h8 yb11 ff3 fs4 fc0 sc0 ls0 ws0\">e <span class=\"_ _33\"> </span>con <span class=\"_ _34\"> </span>interessi <span class=\"_ _33\"> </span>a <span class=\"_ _34\"> </span>tasso <span class=\"_ _33\"> </span>fisso <span class=\"_ _33\"> </span>pari<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>a <span class=\"_ _34\"> </span>1,515%; <span class=\"_ _33\"> </span>ii) <span class=\"_ _34\"> </span>per <span class=\"_ _33\"> </span>la <span class=\"_ _33\"> </span><span class=\"ff6\">tranche</span> <span class=\"_ _34\"> </span>di <span class=\"_ _33\"> </span>80 <span class=\"_ _34\"> </span>m<span class=\"_ _4\"></span>ilioni <span class=\"_ _34\"> </span>di <span class=\"_ _33\"> </span>euro, <span class=\"_ _33\"> </span>rate <span class=\"_ _34\"> </span>semestrali<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x33 h8 y43d ff3 fs4 fc0 sc0 ls0 ws0\">posticipate a <span class=\"_ _1\"></span>partire <span class=\"_ _1\"></span>da giugno <span class=\"_ _1\"></span>2018 <span class=\"ls2\">e </span>s<span class=\"_ _1\"></span>cadenza a <span class=\"_ _1\"></span>dicembre <span class=\"_ _1\"></span>2032 con int<span class=\"_ _30\"></span>eres<span class=\"_ _4\"></span>si a <span class=\"_ _30\"></span>tasso fisso pari <span class=\"_ _1\"></span>a 1,<span class=\"_ _1\"></span>01%;<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x33 h8 y42 ff3 fs4 fc0 sc0 ls0 ws0\">iii) <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>la <span class=\"_ _2d\"></span><span class=\"ff6\">tranche</span> da <span class=\"_ _2d\"></span>70 m<span class=\"_ _4\"></span>ilioni di <span class=\"_ _2d\"></span>euro, <span class=\"_ _4\"></span>rate <span class=\"_ _4\"></span>semestral<span class=\"_ _1\"></span>i <span class=\"_ _4\"></span>posticipate <span class=\"_ _4\"></span>a <span class=\"_ _2d\"></span>partire da <span class=\"_ _2d\"></span>ag<span class=\"_ _1\"></span>osto <span class=\"_ _4\"></span>2022 <span class=\"_ _2d\"></span>e <span class=\"_ _2d\"></span>scadenz<span class=\"_ _1\"></span>a<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x33 h8 y2c3 ff3 fs4 fc0 sc0 ls0 ws0\">ad <span class=\"_ _2f\"></span>agosto <span class=\"_ _2d\"></span>2036 <span class=\"_ _2f\"></span>e <span class=\"_ _2f\"></span>con <span class=\"_ _2f\"></span>interessi <span class=\"_ _2d\"></span>a <span class=\"_ _2f\"></span>tasso <span class=\"_ _2d\"></span>fisso <span class=\"_ _2f\"></span>pari <span class=\"_ _2f\"></span>a <span class=\"_ _2d\"></span>0,638%. <span class=\"_ _2f\"></span>Ad <span class=\"_ _2f\"></span>ottobre <span class=\"_ _2f\"></span>2023 <span class=\"_ _2d\"></span>\u00e8 <span class=\"_ _2f\"></span>stato <span class=\"_ _2f\"></span>sottoscritt<span class=\"_ _1\"></span>o <span class=\"_ _2f\"></span>tra <span class=\"_ _2f\"></span>la<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x33 h8 y2c4 ff3 fs4 fc0 sc0 ls0 ws0\">Capogruppo <span class=\"_ _4\"></span><span class=\"ls2\">e <span class=\"_ _2d\"></span></span>la <span class=\"_ _2d\"></span><span class=\"ff6\">European<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>Investment <span class=\"_ _4\"></span>Bank<span class=\"ff3\"> <span class=\"_ _2d\"></span>(BEI) <span class=\"_ _2d\"></span>un <span class=\"_ _4\"></span>nuovo <span class=\"_ _2d\"></span>contratt<span class=\"_ _1\"></span>o <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>finanzia<span class=\"_ _1\"></span>mento <span class=\"_ _2d\"></span>per <span class=\"_ _4\"></span>un <span class=\"_ _2d\"></span>importo<span class=\"_ _2ba\"> </span></span></span><span class=\"ff6\"><span class=\"ff3\"><span class=\"_ _1\"></span> </span></span></div><div class=\"t m0 x33 h11 y43f ff3 fs4 fc0 sc0 ls0 ws0\">pari <span class=\"_ _34\"> </span>a <span class=\"_ _34\"> </span>160 <span class=\"_ _34\"> </span>milioni <span class=\"_ _34\"> </span>di <span class=\"_ _34\"> </span>euro <span class=\"_ _34\"> </span>con <span class=\"_ _34\"> </span>lo <span class=\"_ _34\"> </span>scopo <span class=\"_ _34\"> </span>di <span class=\"_ _34\"> </span>finanziare <span class=\"_ _34\"></span>alcuni<span class=\"_ _1\"></span> <span class=\"_ _33\"> </span>progetti<span class=\"_ _1\"></span> <span class=\"_ _34\"> </span>di <span class=\"_ _33\"> </span>in<span class=\"_ _30\"></span>v<span class=\"_ _4\"></span>estimento<span class=\"fs8\"> <span class=\"_ _34\"> </span>che</span> <span class=\"_ _33\"> </span>atteng<span class=\"_ _1\"></span>ono<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x33 h8 y2c6 ff5 fs4 fc0 sc0 ls0 ws0\">all\u2019implementazi<span class=\"_ _1\"></span>one <span class=\"_ _13c\"> </span>di <span class=\"_ _3d\"> </span>sistemi <span class=\"_ _13c\"> </span>di <span class=\"_ _3d\"> </span>contr<span class=\"ff3\">ollo <span class=\"_ _13c\"> </span>remoto <span class=\"_ _3d\"> </span>delle <span class=\"_ _13c\"> </span>torri <span class=\"_ _13c\"> </span>per <span class=\"_ _3d\"> </span>gli <span class=\"_ _3d\"> </span>aeroporti <span class=\"_ _3d\"> </span>m<span class=\"_ _4\"></span>inori <span class=\"_ _3d\"> </span>e<span class=\"_ _2ba\"> </span></span><span class=\"ff3\"> </span></div><div class=\"t m0 x33 h8 y2c7 ff5 fs4 fc0 sc0 ls0 ws0\">all\u2019ammodernam<span class=\"_ _1\"></span>ento <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>digitalizzaz<span class=\"_ _1\"></span>ione <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>una serie <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>infrastrutture <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>sistemi da <span class=\"_ _4\"></span>realizzarsi nel <span class=\"_ _4\"></span>periodo<span class=\"_ _2ba\"> </span><span class=\"ff3\"> </span></div><div class=\"t m0 x33 h8 y2c8 ff3 fs4 fc0 sc0 ls0 ws0\">2023-2028. <span class=\"_ _37\"> </span>Al <span class=\"_ _29\"> </span>31 <span class=\"_ _37\"> </span>dicembre <span class=\"_ _37\"> </span>2023 <span class=\"_ _29\"> </span>il <span class=\"_ _37\"> </span>finanziamento <span class=\"_ _37\"> </span>non <span class=\"_ _29\"> </span>\u00e8 <span class=\"_ _29\"> </span>stato <span class=\"_ _37\"> </span>ancora <span class=\"_ _29\"> </span>utilizz<span class=\"_ _1\"></span>ato <span class=\"_ _29\"> </span>ed <span class=\"_ _37\"> </span>il <span class=\"_ _29\"> </span>periodo <span class=\"_ _37\"> </span>di<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x33 h8 yb12 ff3 fs4 fc0 sc0 ls0 ws0\">disponibilit\u00e0 \u00e8 pari <span class=\"_ _1\"></span>a 3 anni.<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x33 h8 yb13 ff3 fs4 fc0 sc0 ls0 ws0\">Tali contratti inoltr<span class=\"_ _1\"></span>e prevedono:<span class=\"_ _2ba\"> </span> </div><div class=\"t m0 x33 h38 y2cb ffa fs4 fc0 sc0 ls0 ws0\">\u25aa<span class=\"ffb\"> <span class=\"_ _3a\"> </span><span class=\"ff3\">una <span class=\"_ _2a\"></span>clausola <span class=\"_ _2f\"></span>di <span class=\"_ _2a\"></span><span class=\"ff6\">negative <span class=\"_ _2a\"></span>pledge</span>, <span class=\"_ _2f\"></span>o<span class=\"_ _4\"></span>ssia <span class=\"_ _2a\"></span>un <span class=\"_ _2f\"></span>impegno <span class=\"_ _2a\"></span>a <span class=\"_ _2f\"></span>carico <span class=\"_ _2a\"></span>della <span class=\"_ _2a\"></span>Capogruppo <span class=\"_ _2f\"></span>a <span class=\"_ _2a\"></span>non <span class=\"_ _2f\"></span>co<span class=\"_ _4\"></span>stituire <span class=\"_ _2f\"></span>n\u00e9<span class=\"_ _2ba\"> </span></span></span><span class=\"ffb\"><span class=\"ff3\"> </span></span></div><div class=\"t m0 x81 h8 yb14 ff3 fs4 fc0 sc0 ls0 ws0\">permettere <span class=\"_ _4\"></span>che <span class=\"_ _2d\"></span>sussistano <span class=\"_ _2d\"></span>gravami <span class=\"_ _4\"></span>su <span class=\"_ _2d\"></span>alcuno <span class=\"_ _2d\"></span>dei <span class=\"_ _2d\"></span>prop<span class=\"_ _1\"></span>ri <span class=\"_ _2d\"></span>beni, <span class=\"_ _2d\"></span>ove <span class=\"_ _2d\"></span>per <span class=\"_ _4\"></span>gravame <span class=\"_ _2d\"></span>si <span class=\"_ _4\"></span>intende <span class=\"_ _2d\"></span>qualsiasi<span class=\"_ _2ba\"> </span> </div></div><div class=\"c wd3 h20a gs6f\"><div class=\"t m4d x15 h20b yb16 ff4 fs99 fc0 sc0 ls0 ws0\">Finanziato<span class=\"_ _4\"></span>re<span class=\"_ _71\"> </span>Tip<span class=\"_ _4\"></span>ologia<span class=\"_ _2ba\"> </span></div></div><div class=\"c wd4 h20a gs70\"><div class=\"t m4d xc4 h20b yb17 ff4 fs99 fc0 sc0 ls0 ws0\">Debito<span class=\"_ _2ba\"> </span><span class=\"_ _4\"></span> </div><div class=\"t m4d x35 h20b yb18 ff4 fs99 fc0 sc0 ls0 ws0\">residuo <span class=\"_ _4\"></span>al<span class=\"_ _2ba\"> </span> </div><div class=\"t m4d x35 h20b yb16 ff4 fs99 fc0 sc0 ls0 ws0\">31.<span class=\"_ _1\"></span>12.2<span class=\"_ _1\"></span>023<span class=\"_ _2ba\"> </span></div></div><div class=\"c wd3 h20a gs6f\"><div class=\"t m4d xab h20b yb16 ff4 fs99 fc0 sc0 ls0 ws0\">&lt;1 ann<span class=\"_ _4\"></span>o<span class=\"_ _22a\"> </span>da <span class=\"_ _4\"></span>1 a <span class=\"_ _4\"></span>2 an<span class=\"_ _4\"></span>ni<span class=\"_ _22a\"> </span>da <span class=\"_ _4\"></span>3 a<span class=\"_ _4\"></span> 5 <span class=\"_ _4\"></span>anni<span class=\"_ _12b\"> </span>&gt; <span class=\"_ _4\"></span>5 an<span class=\"_ _4\"></span>ni<span class=\"_ _2ba\"> </span></div></div><div class=\"c wd3 h20c gs71\"><div class=\"t m4d x15 h20d yb1a ff3 fs99 fc0 sc0 ls0 ws0\">BEI <span class=\"_ _4\"></span>- Ba<span class=\"_ _4\"></span>nca <span class=\"_ _4\"></span>Eu<span class=\"_ _4\"></span>ro<span class=\"_ _4\"></span>pea<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>gli <span class=\"_ _4\"></span>In<span class=\"_ _4\"></span>v.ti<span class=\"_ _18\"> </span>M/L t<span class=\"_ _4\"></span>ermin<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>15 a<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ni</div></div><div class=\"c wd3 h20e gs72\"><div class=\"t m4d x110 h20d yb1c ff3 fs99 fc0 sc0 lsbb ws0\">            5<span class=\"_ _1\"></span>4.<span class=\"_ _30\"></span>33<span class=\"_ _30\"></span>5 <span class=\"_ _3c\"> </span>              8<span class=\"_ _1\"></span>.7<span class=\"_ _30\"></span>18<span class=\"_ _30\"></span> <span class=\"_ _3c\"> </span>              8.<span class=\"_ _30\"></span>85<span class=\"_ _1\"></span>0 <span class=\"_ _3f\"> </span>            27<span class=\"_ _30\"></span>.3<span class=\"_ _30\"></span>66<span class=\"_ _1\"></span> <span class=\"_ _3c\"> </span>              9<span class=\"_ _1\"></span>.4<span class=\"_ _30\"></span>01<span class=\"_ _2ba\"> </span><span class=\"_ _30\"></span> </div></div><div class=\"c wd3 h20c gs71\"><div class=\"t m4d x15 h20d yb1d ff3 fs99 fc0 sc0 ls0 ws0\">BEI <span class=\"_ _4\"></span>- Ba<span class=\"_ _4\"></span>nca <span class=\"_ _4\"></span>Eu<span class=\"_ _4\"></span>ro<span class=\"_ _4\"></span>pea<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>gli <span class=\"_ _4\"></span>In<span class=\"_ _4\"></span>v.ti<span class=\"_ _18\"> </span>M/L t<span class=\"_ _4\"></span>ermin<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>15 a<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ni</div></div><div class=\"c wd3 h20f gs73\"><div class=\"t m4d x110 h20d yb1f ff3 fs99 fc0 sc0 lsbb ws0\">            4<span class=\"_ _1\"></span>8.<span class=\"_ _30\"></span>00<span class=\"_ _30\"></span>0 <span class=\"_ _3c\"> </span>              5<span class=\"_ _1\"></span>.3<span class=\"_ _30\"></span>33<span class=\"_ _30\"></span> <span class=\"_ _3c\"> </span>              5.<span class=\"_ _30\"></span>33<span class=\"_ _1\"></span>3 <span class=\"_ _3f\"> </span>            16<span class=\"_ _30\"></span>.0<span class=\"_ _30\"></span>00<span class=\"_ _1\"></span> <span class=\"_ _3c\"> </span>            2<span class=\"_ _1\"></span>1.<span class=\"_ _30\"></span>33<span class=\"_ _30\"></span>3<span class=\"_ _2ba\"> </span> </div></div><div class=\"c wd3 h20c gs71\"><div class=\"t m4d x15 h20d yb20 ff3 fs99 fc0 sc0 ls0 ws0\">BEI <span class=\"_ _4\"></span>- Ba<span class=\"_ _4\"></span>nca <span class=\"_ _4\"></span>Eu<span class=\"_ _4\"></span>ro<span class=\"_ _4\"></span>pea<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>gli <span class=\"_ _4\"></span>In<span class=\"_ _4\"></span>v.ti<span class=\"_ _18\"> </span>M/L t<span class=\"_ _4\"></span>ermin<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>16 a<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ni</div></div><div class=\"c wd3 h20e gs74\"><div class=\"t m4d x110 h20d yb1f ff3 fs99 fc0 sc0 lsbb ws0\">            6<span class=\"_ _1\"></span>2.<span class=\"_ _30\"></span>75<span class=\"_ _30\"></span>9 <span class=\"_ _3c\"> </span>              4<span class=\"_ _1\"></span>.8<span class=\"_ _30\"></span>28<span class=\"_ _30\"></span> <span class=\"_ _3c\"> </span>              4.<span class=\"_ _30\"></span>82<span class=\"_ _1\"></span>8 <span class=\"_ _3f\"> </span>            14<span class=\"_ _30\"></span>.4<span class=\"_ _30\"></span>83<span class=\"_ _1\"></span> <span class=\"_ _3c\"> </span>            3<span class=\"_ _1\"></span>8.<span class=\"_ _30\"></span>62<span class=\"_ _30\"></span>1<span class=\"_ _2ba\"> </span> </div></div><div class=\"c wd3 h20c gs71\"><div class=\"t m4d x15 h20d yb22 ff3 fs99 fc0 sc0 ls0 ws0\">Term <span class=\"_ _4\"></span>lo<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>po<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>l <span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>che<span class=\"_ _105\"> </span>M termi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>e 3 <span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>i</div></div><div class=\"c wd3 h20e gs75\"><div class=\"t m4d x110 h20d yb1f ff3 fs99 fc0 sc0 lsbb ws0\">          3<span class=\"_ _1\"></span>60<span class=\"_ _30\"></span>.0<span class=\"_ _30\"></span>00<span class=\"_ _1\"></span> <span class=\"_ _b6\"> </span><span class=\"lsbc\">0 <span class=\"_ _146\"> </span>0 <span class=\"_ _19d\"> </span><span class=\"ls0\">360.000 <span class=\"_ _b6\"> </span></span>0<span class=\"_ _2ba\"> </span></span><span class=\"lsbc\"> </span></div></div><div class=\"c wd3 h20c gs71\"><div class=\"t m4d x15 h20b yb24 ff4 fs99 fc0 sc0 ls0 ws0\">Totale</div></div><div class=\"c wd3 h20e gs76\"><div class=\"t m4d x110 h20b yb1c ff4 fs99 fc0 sc0 lsbb ws0\">          5<span class=\"_ _1\"></span>25<span class=\"_ _30\"></span>.0<span class=\"_ _30\"></span>94<span class=\"_ _30\"></span> <span class=\"_ _3c\"> </span>            18<span class=\"_ _30\"></span>.8<span class=\"_ _30\"></span>79<span class=\"_ _1\"></span> <span class=\"_ _3c\"> </span>            1<span class=\"_ _1\"></span>9.<span class=\"_ _30\"></span>01<span class=\"_ _30\"></span>1 <span class=\"_ _3f\"> </span>          41<span class=\"_ _30\"></span>7.<span class=\"_ _30\"></span>84<span class=\"_ _30\"></span>9 <span class=\"_ _3f\"> </span>            69<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>35<span class=\"_ _30\"></span>5<span class=\"_ _2ba\"> </span> </div></div><div class=\"c wd3 h20c gs71\"><div class=\"t m4d xb0 h210 yb26 ff6 fs9a fc0 sc0 ls0 ws0\">(m<span class=\"_ _1\"></span>igli<span class=\"_ _1\"></span>aia d<span class=\"_ _30\"></span>i e<span class=\"_ _4\"></span>uro<span class=\"_ _1\"></span>)<span class=\"_ _2ba\"> </span></div></div>accordo <span class=\"_ _2a\"></span>o <span class=\"_ _2f\"></span>operazione <span class=\"_ _2a\"></span>relativa <span class=\"_ _2f\"></span>a <span class=\"_ _2a\"></span>beni, <span class=\"_ _2a\"></span>crediti <span class=\"_ _2f\"></span>o <span class=\"_ _2a\"></span>denaro <span class=\"_ _2a\"></span>realizzato/a <span class=\"_ _2a\"></span>come <span class=\"_ _2f\"></span>strumento <span class=\"_ _2f\"></span>per <span class=\"_ _2a\"></span>ottenere<span class=\"_ _2ba\"> </span>credito o per finanziar<span class=\"_ _1\"></span>e l\u2019acqu<span class=\"_ _1\"></span>isizione di un bene;<span class=\"_ _2ba\"> </span>\u25aa<span class=\"ffb\"> <span class=\"_ _3a\"> </span><span class=\"ff3\">una <span class=\"_ _2d\"></span>clausola <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span><span class=\"ff6\">cross<span class=\"_ _4\"></span>-default</span> <span class=\"_ _2d\"></span>che <span class=\"_ _2d\"></span>prevede <span class=\"_ _2d\"></span>la <span class=\"_ _2d\"></span>facolt\u00e0 <span class=\"_ _2d\"></span>della <span class=\"_ _2d\"></span>BEI <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>chiedere <span class=\"_ _2d\"></span>il <span class=\"_ _2d\"></span>rimborso <span class=\"_ _2d\"></span>anticipato <span class=\"_ _2d\"></span>del<span class=\"_ _2ba\"> </span></span></span>finanziamento <span class=\"_ _2f\"></span>nel <span class=\"_ _2f\"></span>caso <span class=\"_ _2f\"></span>in <span class=\"_ _2f\"></span>cui <span class=\"_ _2f\"></span>la <span class=\"_ _2f\"></span>Capogruppo <span class=\"_ _2f\"></span>o <span class=\"_ _2a\"></span>qualsi<span class=\"_ _1\"></span>asi <span class=\"_ _2f\"></span>altra <span class=\"_ _2f\"></span>societ\u00e0 <span class=\"_ _2a\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _2f\"></span>Gruppo <span class=\"_ _2f\"></span>non <span class=\"_ _2a\"></span>adempia<span class=\"_ _30\"></span> <span class=\"_ _2a\"></span>ad<span class=\"_ _2ba\"> </span>obbligazioni <span class=\"_ _4\"></span>ai <span class=\"_ _4\"></span>sensi <span class=\"_ _2d\"></span>di <span class=\"_ _4\"></span>qualsiasi operazione <span class=\"_ _2d\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _2d\"></span>finanziament<span class=\"_ _30\"></span>o <span class=\"_ _2d\"></span>o <span class=\"_ _4\"></span>altra <span class=\"_ _4\"></span>operazione <span class=\"_ _4\"></span>finan<span class=\"_ _4\"></span>ziaria, <span class=\"_ _4\"></span>diversa<span class=\"_ _2ba\"> </span>da quella oggett<span class=\"_ _1\"></span>o di tale contratto di fin<span class=\"_ _1\"></span>anziamento;<span class=\"_ _2ba\"> </span>\u25aa<span class=\"ffb\"> <span class=\"_ _67\"> </span><span class=\"ff3\">una clausola <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span><span class=\"ff6\">change of <span class=\"_ _4\"></span>control</span>,<span class=\"ff6\"> <span class=\"_ _4\"></span></span>che <span class=\"_ _4\"></span>prevede la <span class=\"_ _4\"></span>facolt\u00e0 della <span class=\"_ _4\"></span>BEI <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>chiedere il <span class=\"_ _4\"></span>rimborso <span class=\"_ _4\"></span>anticipato<span class=\"_ _2ba\"> </span></span></span>del finanziamento n<span class=\"_ _1\"></span>el caso <span class=\"_ _1\"></span>in cui qualsiasi sogg<span class=\"_ _1\"></span>etto o gruppo di s<span class=\"_ _1\"></span>oggetti agendo di conc<span class=\"_ _1\"></span>erto ottenga<span class=\"_ _2ba\"> </span>il controllo di ENAV <span class=\"_ _30\"></span>o<span class=\"_ _4\"></span> la Repub<span class=\"_ _1\"></span>blica Italiana cessi di de<span class=\"_ _1\"></span>tenere il contr<span class=\"_ _1\"></span>ollo dell\u2019Emitt<span class=\"ff3\">ente.<span class=\"_ _2ba\"> </span></span>I <span class=\"_ _2d\"></span><span class=\"ls0\">primi <span class=\"_ _2f\"></span>due <span class=\"_ _2d\"></span>finanziamenti <span class=\"_ _2d\"></span>prevedono, <span class=\"_ _2d\"></span>altres\u00ec,<span class=\"_ _1\"></span> <span class=\"_ _2f\"></span>il <span class=\"_ _2d\"></span>rispetto <span class=\"_ _2d\"></span>di <span class=\"_ _2d\"></span>taluni <span class=\"_ _2f\"></span><span class=\"ff6\">covenant <span class=\"_ _2d\"></span></span>finanziari, <span class=\"_ _2d\"></span>verificati <span class=\"_ _2d\"></span>su <span class=\"_ _2d\"></span>base<span class=\"_ _2ba\"> </span></span>annuale  e <span class=\"_ _33\"> </span>semestrale  e <span class=\"_ _33\"> </span>calcolati  sui  dati <span class=\"_ _33\"> </span>consolida<span class=\"_ _1\"></span>ti  del  Gruppo:  i<span class=\"_ _30\"></span>)  il  rapporto  tra  in<span class=\"_ _1\"></span>debitament<span class=\"_ _1\"></span>o<span class=\"_ _2ba\"> </span>finanziario <span class=\"_ _30\"></span>lordo <span class=\"_ _30\"></span>e <span class=\"_ _30\"></span>l\u2019EBITDA <span class=\"_ _30\"></span>inferiore <span class=\"_ _30\"></span>a <span class=\"_ _30\"></span>3 <span class=\"_ _1\"></span>volte; <span class=\"_ _30\"></span>ii) <span class=\"_ _30\"></span>il <span class=\"_ _30\"></span>rapporto <span class=\"_ _30\"></span>tra <span class=\"_ _1\"></span>EBITDA <span class=\"_ _3e\"></span>e gli<span class=\"_ _1\"></span> <span class=\"_ _30\"></span>oneri <span class=\"_ _1\"></span>finanziar<span class=\"_ _1\"></span>i <span class=\"_ _30\"></span>non <span class=\"_ _1\"></span>inferiore<span class=\"_ _2ba\"> </span>a 6 <span class=\"_ _30\"></span>vo<span class=\"_ _4\"></span>lte. In<span class=\"_ _30\"></span> relazione <span class=\"_ _1\"></span>al pri<span class=\"_ _1\"></span>mo dei <span class=\"_ _1\"></span>due <span class=\"ff6\">coven<span class=\"_ _1\"></span>ant<span class=\"ff3\">, n<span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>mese di<span class=\"_ _1\"></span> giugno <span class=\"_ _1\"></span>2021, <span class=\"_ _1\"></span>\u00e8 stato <span class=\"_ _1\"></span>sottoscritto<span class=\"_ _1\"></span> con <span class=\"_ _1\"></span>la BE<span class=\"_ _1\"></span>I<span class=\"_ _2ba\"> </span></span></span>un emendamento contrattuale che, per <span class=\"_ _4\"></span>il periodo <span class=\"_ _4\"></span>intercorrente tra il 3<span class=\"_ _4\"></span>0 giugno 2021 <span class=\"_ _4\"></span>ed il <span class=\"_ _4\"></span>31 dicembre<span class=\"_ _2ba\"> </span>2024, <span class=\"_ _30\"></span>prevede <span class=\"_ _30\"></span>la <span class=\"_ _30\"></span>sua <span class=\"_ _30\"></span>sostit<span class=\"_ _1\"></span>uzione <span class=\"_ _30\"></span>con <span class=\"_ _30\"></span>il <span class=\"_ _30\"></span>rapporto <span class=\"_ _30\"></span>tra <span class=\"_ _30\"></span>indebitamento<span class=\"_ _1\"></span> <span class=\"_ _30\"></span>finanziario <span class=\"_ _30\"></span>netto <span class=\"_ _30\"></span>ed <span class=\"_ _30\"></span>EBITDA <span class=\"_ _30\"></span>inferiore<span class=\"_ _2ba\"> </span>a 4 volte.<span class=\"_ _1\"></span> A decorrere dal<span class=\"_ _30\"></span> 30 giugno 2025, t<span class=\"_ _30\"></span>o<span class=\"_ _4\"></span>rner\u00e0 ad<span class=\"_ _1\"></span> applicarsi il<span class=\"_ _1\"></span> <span class=\"ff6\">covenant</span> origin<span class=\"_ _1\"></span>ariamente previ<span class=\"_ _1\"></span>sto nel<span class=\"_ _2ba\"> </span>contratto. <span class=\"_ _2d\"></span>Tale <span class=\"_ _2d\"></span>variazione <span class=\"_ _2d\"></span>contrattuale <span class=\"_ _2f\"></span>non <span class=\"_ _2d\"></span>ha <span class=\"_ _2d\"></span>comportato <span class=\"_ _2d\"></span>oneri <span class=\"_ _2f\"></span>aggiuntivi <span class=\"_ _2d\"></span>per <span class=\"_ _2d\"></span>il <span class=\"_ _2f\"></span>Gruppo<span class=\"_ _4\"></span>. <span class=\"_ _2d\"></span>Per <span class=\"_ _2f\"></span>quanto<span class=\"_ _2ba\"> </span>attiene <span class=\"_ _3f\"> </span>l\u2019ultimo <span class=\"_ _3f\"> </span>finanziam<span class=\"_ _1\"></span>ento <span class=\"_ _3f\"> </span>sottoscritto <span class=\"_ _3f\"> </span>nel <span class=\"_ _3f\"> </span>2023, <span class=\"_ _3f\"> </span>i <span class=\"_ _3c\"> </span><span class=\"ff6\">covenant<span class=\"ff3\"> <span class=\"_ _3f\"> </span>previsti <span class=\"_ _3f\"> </span>sono <span class=\"_ _3f\"> </span>i) <span class=\"_ _3c\"> </span>il <span class=\"_ _3f\"> </span>rapporto <span class=\"_ _29\"> </span>tra<span class=\"_ _2ba\"> </span></span></span>indebitamento <span class=\"_ _2a\"></span>finanziario<span class=\"_ _1\"></span> <span class=\"_ _2a\"></span>lordo <span class=\"_ _2a\"></span>e <span class=\"_ _2a\"></span>l\u2019EBITDA <span class=\"_ _2a\"></span>inferiore<span class=\"_ _1\"></span> <span class=\"_ _2a\"></span>a <span class=\"_ _2a\"></span><span class=\"ff3\">4 <span class=\"_ _34\"></span>volte <span class=\"_ _2f\"></span><span class=\"ls2\">e <span class=\"_ _34\"></span></span>ii) <span class=\"_ _2f\"></span>il <span class=\"_ _2a\"></span>rapporto <span class=\"_ _2a\"></span>tra <span class=\"_ _2a\"></span>EBITD<span class=\"_ _4\"></span>A <span class=\"_ _2a\"></span>e <span class=\"_ _2a\"></span>gli <span class=\"_ _2f\"></span>o<span class=\"_ _4\"></span>neri<span class=\"_ _2ba\"> </span></span>finanziari non inferior<span class=\"_ _30\"></span>e <span class=\"_ _4\"></span>a 6 volte;<span class=\"_ _2ba\"> </span>\u27a2<span class=\"ffb\"> <span class=\"_ _3d\"> </span><span class=\"ff3 lsa\">il</span><span class=\"ff6\"> <span class=\"ff3\">contratto di finanziamen<span class=\"_ _30\"></span>to in pool tra la Capogruppo e le banch<span class=\"_ _30\"></span>e<span class=\"_ _4\"></span> BNL B<span class=\"lsbd\">NP<span class=\"_ _4\"></span></span> Paribas, Intesa San<span class=\"_ _1\"></span>paolo ed<span class=\"_ _2ba\"> </span></span></span></span>UniCredit, <span class=\"_ _33\"> </span>sottoscritto  a <span class=\"_ _33\"> </span>marzo <span class=\"_ _33\"> </span>2023  ed <span class=\"_ _33\"> </span>emendato <span class=\"_ _33\"> </span>in  data <span class=\"_ _33\"> </span>20  sette<span class=\"_ _1\"></span>mbre  20<span class=\"_ _1\"></span>23  con <span class=\"_ _33\"> </span>modifiche <span class=\"_ _33\"> </span>non<span class=\"_ _2ba\"> </span>sostanziali, <span class=\"_ _30\"></span>per <span class=\"_ _3e\"></span>un <span class=\"_ _30\"></span>importo <span class=\"_ _3e\"></span>complessivo <span class=\"_ _3e\"></span>di <span class=\"_ _30\"></span>360 <span class=\"_ _3e\"></span>m<span class=\"_ _4\"></span><span class=\"lsa\">ilio</span>ni <span class=\"_ _30\"></span>di <span class=\"_ _3e\"></span>euro<span class=\"_ _4\"></span>, <span class=\"_ _3e\"></span>della <span class=\"_ _30\"></span>durata <span class=\"_ _30\"></span>di <span class=\"_ _3e\"></span>tre <span class=\"_ _30\"></span>anni <span class=\"_ _3e\"></span>e<span class=\"_ _4\"></span> <span class=\"_ _30\"></span>rimborso <span class=\"_ _3e\"></span>integrale<span class=\"_ _2ba\"> </span>a  scadenza,  prevede  un<span class=\"_ _30\"></span> <span class=\"_ _37\"> </span>tasso  variabile<span class=\"_ _1\"></span>  indicizzato <span class=\"_ _33\"> </span>al  tasso  Euribor  3  mesi  <span class=\"ff5\">e  con  l\u2019introduzi<span class=\"_ _30\"></span>one <span class=\"_ _37\"> </span>di<span class=\"_ _2ba\"> </span></span>meccanismi <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span><span class=\"ff6\">price <span class=\"_ _3c\"> </span>adjustment</span> <span class=\"_ _3f\"> </span>legati <span class=\"_ _29\"> </span>a <span class=\"_ _3c\"> </span>parametri <span class=\"_ _29\"> </span>in <span class=\"_ _3c\"> </span>materia <span class=\"_ _3f\"> </span>di <span class=\"_ _3f\"> </span>sostenibilit\u00e0. <span class=\"_ _3f\"> </span>Tale <span class=\"_ _3c\"> </span>contratto <span class=\"_ _3f\"> </span>di<span class=\"_ _2ba\"> </span>finanziamento <span class=\"_ _3f\"> </span>richiede <span class=\"_ _3c\"> </span>il <span class=\"_ _3c\"> </span>rispetto <span class=\"_ _3c\"> </span>d<span class=\"ls2\">el</span> <span class=\"_ _3c\"> </span><span class=\"ff6\">covenant <span class=\"_ _3c\"> </span></span>finanziario <span class=\"_ _3f\"> </span>dato <span class=\"_ _73\"> </span>dal <span class=\"_ _3c\"> </span>rapporto <span class=\"_ _3f\"> </span>tra <span class=\"_ _3c\"> </span>indebitamento<span class=\"_ _2ba\"> </span>finanziario <span class=\"_ _30\"></span>netto <span class=\"_ _30\"></span><span class=\"ff5\">e <span class=\"_ _1\"></span>l\u2019EBITDA <span class=\"_ _30\"></span>inferiore <span class=\"_ _30\"></span>a <span class=\"_ _30\"></span>4 v<span class=\"_ _1\"></span>olte, <span class=\"_ _30\"></span>verificato <span class=\"_ _30\"></span>su <span class=\"_ _1\"></span>base <span class=\"_ _30\"></span>annuale <span class=\"_ _30\"></span>e <span class=\"_ _1\"></span>semestral<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>e <span class=\"_ _30\"></span>calcolato <span class=\"_ _30\"></span>sui da<span class=\"_ _30\"></span>ti<span class=\"_ _2ba\"> </span></span>consolidati <span class=\"_ _30\"></span>del <span class=\"_ _30\"></span>Gruppo. N<span class=\"_ _1\"></span>el <span class=\"_ _30\"></span>contratto <span class=\"_ _30\"></span>di finan<span class=\"_ _1\"></span>ziamento <span class=\"_ _30\"></span>sono <span class=\"_ _30\"></span>inoltre <span class=\"_ _1\"></span>incluse, <span class=\"_ _30\"></span>secondo <span class=\"_ _30\"></span>le p<span class=\"_ _1\"></span>rassi <span class=\"_ _1\"></span>di <span class=\"_ _30\"></span>mercato,<span class=\"_ _2ba\"> </span>clausole di <span class=\"ff6\">negative pled<span class=\"_ _1\"></span>ge<span class=\"ff3\">, </span>pari passu<span class=\"ff3 lse\">, </span>cross-default<span class=\"ff3\"> <span class=\"ls16\">e </span></span>change of control<span class=\"ff3 ls10\">. </span></span>Con <span class=\"_ _2a\"></span>riferimento <span class=\"_ _2a\"></span>anche <span class=\"_ _34\"></span>agli<span class=\"_ _30\"></span> <span class=\"_ _34\"> </span>esercizi <span class=\"_ _2a\"></span>pregressi, <span class=\"_ _2a\"></span>la <span class=\"_ _34\"></span>Cap<span class=\"_ _1\"></span>ogruppo <span class=\"_ _2a\"></span>ha <span class=\"_ _34\"></span>sempre <span class=\"_ _2a\"></span>rispettato <span class=\"_ _2a\"></span>i <span class=\"_ _34\"> </span><span class=\"ff6\">covenant</span> <span class=\"_ _2a\"></span>previsti <span class=\"_ _2a\"></span>da<span class=\"_ _2ba\"> </span>ciascun <span class=\"_ _2d\"></span>finanziamento. <span class=\"_ _2d\"></span>Alla <span class=\"_ _2d\"></span>data <span class=\"_ _2f\"></span>del <span class=\"_ _2d\"></span>31 <span class=\"_ _2f\"></span>dicembre <span class=\"_ _2d\"></span>2023 <span class=\"_ _2f\"></span>sulla <span class=\"_ _2f\"></span>base <span class=\"_ _2d\"></span>delle <span class=\"_ _2f\"></span>grandez<span class=\"_ _1\"></span>ze <span class=\"_ _2f\"></span>economico <span class=\"_ _2d\"></span>patrimoniali<span class=\"_ _2ba\"> </span>espresse <span class=\"_ _2f\"></span>nel <span class=\"_ _2f\"></span>bilancio <span class=\"_ _2f\"></span>consolidato, <span class=\"_ _2f\"></span>si <span class=\"_ _2a\"></span>ritengon<span class=\"_ _1\"></span>o <span class=\"_ _2f\"></span>rispettati <span class=\"_ _2f\"></span>i <span class=\"_ _2a\"></span><span class=\"ff6\">covenant <span class=\"_ _2f\"></span></span>previsti <span class=\"_ _2f\"></span>dai <span class=\"_ _2f\"></span>contratti <span class=\"_ _2a\"></span>di <span class=\"_ _2f\"></span>finanziament<span class=\"_ _1\"></span>o<span class=\"_ _2ba\"> </span>esistenti. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-607": {
   "value": "40<span class=\"ff5\">. Compensi alla Soci<span class=\"_ _30\"></span>et<span class=\"_ _4\"></span>\u00e0 di revisione <span class=\"_ _1\"></span>ai sensi dell\u2019art. <span class=\"_ _1\"></span>149 duodecies del reg<span class=\"_ _1\"></span>olamento Emi<span class=\"_ _1\"></span>ttenti C<span class=\"ff3\">ONSOB<span class=\"fs18 fc0\"> </span></span></span>I <span class=\"_ _2f\"></span>corrispettivi <span class=\"_ _2f\"></span>per <span class=\"_ _2f\"></span>l\u2019esercizio <span class=\"_ _2f\"></span>202<span class=\"ff3\">3, <span class=\"_ _2a\"></span>ric<span class=\"_ _1\"></span>onosciuti <span class=\"_ _2f\"></span>alla <span class=\"_ _2f\"></span>societ\u00e0 <span class=\"_ _2f\"></span>di <span class=\"_ _2f\"></span>revisione <span class=\"_ _2f\"></span>della <span class=\"_ _2f\"></span>Capogruppo <span class=\"_ _2f\"></span>EY <span class=\"_ _2a\"></span>S.p.A. <span class=\"_ _2d\"></span>e <span class=\"_ _2a\"></span>delle<span class=\"_ _2ba\"> </span></span>societ\u00e0  controllate  sono  r<span class=\"_ _1\"></span>iepilogati,  secondo  quanto  indicato  dall\u2019art.  14<span class=\"_ _1\"></span>9  duodecies  del  Regolamento<span class=\"_ _2ba\"> </span>Emittenti CONSOB nella<span class=\"_ _30\"></span> t<span class=\"_ _4\"></span>abella che segu<span class=\"_ _1\"></span>e: I <span class=\"_ _2a\"></span>servizi <span class=\"_ _2f\"></span>di <span class=\"_ _2a\"></span>attestazione <span class=\"_ _2f\"></span>resi <span class=\"_ _2a\"></span>da <span class=\"_ _2f\"></span>EY <span class=\"_ _2a\"></span>S.p.A. <span class=\"_ _2a\"></span>in <span class=\"_ _2f\"></span>favore <span class=\"_ _2a\"></span>della <span class=\"_ _2f\"></span>Capogruppo <span class=\"_ _2a\"></span>hanno <span class=\"_ _2a\"></span>rigu<span class=\"_ _1\"></span>ardato <span class=\"_ _2a\"></span>la <span class=\"_ _2a\"></span>certificaz<span class=\"_ _1\"></span>ione <span class=\"_ _2a\"></span>di<span class=\"_ _2ba\"> </span>progetti <span class=\"ls24\">co</span>-finanziati. Tipol<span class=\"_ _4\"></span>ogia di <span class=\"_ _4\"></span>Serv<span class=\"_ _30\"></span>izi<span class=\"_ _2ba\"> </span>Sog<span class=\"_ _30\"></span>getto <span class=\"_ _4\"></span>che ha<span class=\"_ _2ba\"> </span>erogato il <span class=\"_ _4\"></span>servizio<span class=\"_ _2ba\"> </span>2023<span class=\"_ _2ba\"> </span>ENAV<span class=\"_ _2ba\"> </span>Servizi<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>revisi<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>e con<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>ab<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>le<span class=\"_ _10b\"> </span>E<span class=\"_ _4\"></span>Y <span class=\"_ _4\"></span>S.p.A<span class=\"_ _4\"></span>.<span class=\"_ _5e\"> </span><span class=\"lsc0\">                                     4<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>3<span class=\"_ _2ba\"> </span></span>Servizi<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>at<span class=\"_ _4\"></span>test<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>zio<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>e<span class=\"_ _22b\"> </span>EY <span class=\"_ _4\"></span>S.p.A<span class=\"_ _4\"></span>.<span class=\"_ _5e\"> </span><span class=\"lsc0\">                                       3<span class=\"_ _1\"></span>1<span class=\"_ _2ba\"> </span></span>Al<span class=\"_ _4\"></span>tri<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>servi<span class=\"_ _4\"></span>zi<span class=\"_ _22c\"> </span>EY <span class=\"_ _4\"></span>S.p.A<span class=\"_ _4\"></span>.<span class=\"_ _36\"> </span>0<span class=\"_ _2ba\"> </span>SOCIETA' <span class=\"_ _4\"></span>C<span class=\"_ _4\"></span>ONTROLLA<span class=\"_ _1\"></span>TE<span class=\"_ _2ba\"> </span>EY <span class=\"_ _4\"></span>S.p.A<span class=\"_ _4\"></span>.<span class=\"_ _5e\"> </span><span class=\"lsc0\">                                     2<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>7<span class=\"_ _2ba\"> </span></span>Rete <span class=\"_ _4\"></span>EY<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>S.p.A<span class=\"_ _4\"></span>.<span class=\"_ _c7\"> </span><span class=\"lsc0\">                                       10<span class=\"_ _2ba\"> </span></span>Servizi<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>at<span class=\"_ _4\"></span>test<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>zio<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>e<span class=\"_ _22b\"> </span>EY <span class=\"_ _4\"></span>S.p.A<span class=\"_ _4\"></span>.<span class=\"_ _5e\"> </span><span class=\"lsc0\">                                       1<span class=\"_ _1\"></span>8<span class=\"_ _2ba\"> </span></span>Al<span class=\"_ _4\"></span>tri<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>servi<span class=\"_ _4\"></span>zi<span class=\"_ _22c\"> </span>EY <span class=\"_ _4\"></span>S.p.A<span class=\"_ _4\"></span>.<span class=\"_ _36\"> </span>0<span class=\"_ _2ba\"> </span>Totale <span class=\"_ _229\"> </span><span class=\"lsc0\">                                     7<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>9<span class=\"_ _2ba\"> </span></span>(m<span class=\"_ _30\"></span>igliai<span class=\"_ _1\"></span>a d<span class=\"_ _1\"></span>i euro)<span class=\"_ _2ba\"> </span>Servizi<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>revisi<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>e con<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>ab<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>le",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-608": {
   "value": "41. Fatti intervenuti<span class=\"_ _1\"></span> dopo la data di riferi<span class=\"_ _1\"></span>mento del Bilancio<span class=\"_ _1\"></span> Non sono interv<span class=\"_ _1\"></span>enuti fatti di riliev<span class=\"_ _1\"></span>o successivamente<span class=\"_ _1\"></span> al 31 dicembre <span class=\"_ _1\"></span>2023. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  }
 }
}