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   "value": "2.<span class=\"ffa ls0\"> <span class=\"_ _36\"> </span><span class=\"ff3\">Forma e contenuto del Bilancio Consolidato </span></span><span class=\"ffa ls0\"><span class=\"ff3\"> </span></span>Il Bilancio consolidato al 3<span class=\"_ _8\"></span>1<span class=\"_ _0\"></span> dicembre 2024 di ENAV S.p<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>A. e delle sue cont<span class=\"_ _1\"></span>rollate (di seguito anch<span class=\"_ _1\"></span>e il \u201cGruppo\u201d<span class=\"_ _1\"></span>)<span class=\"_ _2b2\"> </span> \u00e8 <span class=\"_ _d\"></span>stato <span class=\"_ _c\"></span>redatto <span class=\"_ _d\"></span>in <span class=\"_ _d\"></span>conformit\u00e0 <span class=\"_ _c\"></span>ai <span class=\"_ _c\"></span>principi <span class=\"_ _d\"></span>contabili <span class=\"_ _d\"></span>internazionali <span class=\"_ _d\"></span><span class=\"ff2\">International <span class=\"_ _c\"></span>Accounting <span class=\"_ _c\"></span>Standards <span class=\"_ _c\"></span>(IAS) <span class=\"_ _4d\"> </span></span><span class=\"ls8\">ed<span class=\"_ _2b2\"> </span></span> International<span class=\"_ _1\"></span> Fi<span class=\"_ _8\"></span>n<span class=\"_ _0\"></span>ancial <span class=\"_ _8\"></span>Reporting <span class=\"_ _8\"></span>Standards <span class=\"_ _8\"></span>(IFRS) <span class=\"ff7\">emanat<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>dall\u2019<span class=\"ff2\">Internatio<span class=\"_ _8\"></span>n<span class=\"_ _0\"></span>al <span class=\"_ _8\"></span>Accounting <span class=\"_ _8\"></span>Standards B<span class=\"_ _8\"></span>oa<span class=\"_ _0\"></span>rd <span class=\"_ _8\"></span>(IASB)<span class=\"_ _2b2\"> </span></span></span><span class=\"ff7\"><span class=\"ff2\"> </span></span>ed  a<span class=\"_ _8\"></span>lle  r<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>lative <span class=\"_ _b\"> </span>interpretazioni <span class=\"_ _b\"> </span>(IFRIC <span class=\"_ _7\"> </span>e <span class=\"_ _7\"> </span>SIC),  <span class=\"ff7\">adottati<span class=\"_ _8\"></span>  dall<span class=\"_ _8\"></span>\u2019<span class=\"_ _0\"></span>Unione <span class=\"_ _b\"> </span>Europea <span class=\"_ _7\"> </span>con <span class=\"_ _b\"> </span>il  Regolam<span class=\"_ _1\"></span>ento <span class=\"_ _7\"> </span>Europeo <span class=\"_ _b\"> </span>n.<span class=\"_ _2b2\"> </span></span><span class=\"ff7\"> </span>1606/2002 <span class=\"_ _6\"></span>nonch\u00e9 <span class=\"_ _6\"></span>ai <span class=\"_ _c\"></span>sensi<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>del <span class=\"_ _6\"></span>D. <span class=\"_ _6\"></span>Lgs <span class=\"_ _c\"></span>n. <span class=\"_ _6\"></span>38 <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _6\"></span>28 <span class=\"_ _c\"></span>febbrai<span class=\"_ _1\"></span>o <span class=\"_ _c\"></span>2<span class=\"_ _1\"></span>005 <span class=\"_ _c\"></span>c<span class=\"_ _8\"></span>he <span class=\"_ _d\"></span><span class=\"ff7\">ha <span class=\"_ _c\"></span>disci<span class=\"_ _1\"></span>plinato <span class=\"_ _6\"></span>l\u2019applicazione <span class=\"_ _6\"></span>degli <span class=\"_ _6\"></span>I<span class=\"_ _0\"></span>FRS<span class=\"_ _2b2\"> </span></span><span class=\"ff7\"> </span>nell\u2019ambito del co<span class=\"_ _8\"></span>rp<span class=\"_ _0\"></span>o legisl<span class=\"_ _1\"></span>ativo italia<span class=\"_ _1\"></span>no. <span class=\"ff3\"> </span>Per <span class=\"_ _d\"></span>IFRS <span class=\"_ _4d\"> </span>si <span class=\"_ _d\"></span>intendono <span class=\"_ _d\"> </span>tutti <span class=\"_ _d\"> </span>gli <span class=\"_ _4d\"> </span><span class=\"ff2\">International <span class=\"_ _d\"> </span>Financial <span class=\"_ _d\"></span>Reporting <span class=\"_ _d\"></span>Standards, <span class=\"_ _d\"> </span></span>tutti <span class=\"_ _d\"> </span>gli<span class=\"ff2\"> <span class=\"_ _4d\"> </span>In<span class=\"_ _0\"></span>ternatio<span class=\"_ _1\"></span>nal <span class=\"_ _d\"> </span>Accounting<span class=\"_ _2b2\"> </span></span><span class=\"ff2\"> </span>Standards <span class=\"_ _8\"></span>(IAS)<span class=\"ff3\">, tutte<span class=\"_ _1\"></span> <span class=\"ff7\">le <span class=\"_ _8\"></span>interpr<span class=\"_ _1\"></span>etazioni <span class=\"_ _8\"></span>dell\u2019<span class=\"ff2\">International F<span class=\"_ _1\"></span>inancial <span class=\"_ _8\"></span>Reporting <span class=\"_ _8\"></span>Interpretations <span class=\"_ _8\"></span>Committee <span class=\"_ _8\"></span>(IFRIC)<span class=\"ff3 ls3\">,<span class=\"_ _2b2\"> </span></span></span></span></span><span class=\"ff3\"><span class=\"ff7\"><span class=\"ff2\"><span class=\"ff3 ls3\"> </span></span></span></span>precedentemente<span class=\"_ _8\"></span> <span class=\"_ _13\"> </span>denominate <span class=\"_ _12\"> </span><span class=\"ff2\">Standing <span class=\"_ _12\"> </span>Interpretati<span class=\"_ _8\"></span>o<span class=\"_ _0\"></span>ns <span class=\"_ _12\"> </span>Committee <span class=\"_ _40\"> </span>(SIC)<span class=\"_ _0\"></span><span class=\"ff3\"> <span class=\"_ _12\"> </span><span class=\"ff7\">adottati <span class=\"_ _12\"> </span>dall\u2019Unione <span class=\"_ _12\"> </span>Europea <span class=\"_ _40\"> </span>e<span class=\"_ _2b2\"> </span></span></span></span><span class=\"ff2\"><span class=\"ff3\"><span class=\"ff7\"> </span></span></span>contenuti <span class=\"_ _4\"> </span>nei  relativi <span class=\"_ _4\"> </span>Regolamenti  Europei <span class=\"_ _4\"> </span>pubblicati<span class=\"_ _8\"></span> <span class=\"_ _4\"> </span>s<span class=\"_ _0\"></span>ino <span class=\"_ _4\"> </span>al <span class=\"_ _4\"> </span>31 <span class=\"_ _4\"> </span>marzo  2025, <span class=\"_ _4\"> </span>data <span class=\"_ _4\"> </span>in <span class=\"_ _4\"> </span>cui  il <span class=\"_ _4\"> </span>Consiglio <span class=\"_ _4\"> </span>di<span class=\"_ _2b2\"> </span> Amministrazion<span class=\"_ _1\"></span>e di ENAV S.p.A<span class=\"_ _1\"></span>. ha approvato il<span class=\"_ _8\"></span> Bilancio Consolidato.",
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  },
  "fact-579": {
   "value": "2.<span class=\"ffa ls0\"> <span class=\"_ _36\"> </span><span class=\"ff3\">Forma e contenuto del Bilancio Consolidato </span></span>Il Bilancio consolidato al 3<span class=\"_ _8\"></span>1<span class=\"_ _0\"></span> dicembre 2024 di ENAV S.p<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>A. e delle sue cont<span class=\"_ _1\"></span>rollate (di seguito anch<span class=\"_ _1\"></span>e il \u201cGruppo\u201d<span class=\"_ _1\"></span>)<span class=\"_ _2b2\"> </span>\u00e8 <span class=\"_ _d\"></span>stato <span class=\"_ _c\"></span>redatto <span class=\"_ _d\"></span>in <span class=\"_ _d\"></span>conformit\u00e0 <span class=\"_ _c\"></span>ai <span class=\"_ _c\"></span>principi <span class=\"_ _d\"></span>contabili <span class=\"_ _d\"></span>internazionali <span class=\"_ _d\"></span><span class=\"ff2\">International <span class=\"_ _c\"></span>Accounting <span class=\"_ _c\"></span>Standards <span class=\"_ _c\"></span>(IAS) <span class=\"_ _4d\"> </span></span><span class=\"ls8\">ed<span class=\"_ _2b2\"> </span></span>International<span class=\"_ _1\"></span> Fi<span class=\"_ _8\"></span>n<span class=\"_ _0\"></span>ancial <span class=\"_ _8\"></span>Reporting <span class=\"_ _8\"></span>Standards <span class=\"_ _8\"></span>(IFRS) <span class=\"ff7\">emanat<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>dall\u2019<span class=\"ff2\">Internatio<span class=\"_ _8\"></span>n<span class=\"_ _0\"></span>al <span class=\"_ _8\"></span>Accounting <span class=\"_ _8\"></span>Standards B<span class=\"_ _8\"></span>oa<span class=\"_ _0\"></span>rd <span class=\"_ _8\"></span>(IASB)<span class=\"_ _2b2\"> </span></span></span>ed  a<span class=\"_ _8\"></span>lle  r<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>lative <span class=\"_ _b\"> </span>interpretazioni <span class=\"_ _b\"> </span>(IFRIC <span class=\"_ _7\"> </span>e <span class=\"_ _7\"> </span>SIC),  <span class=\"ff7\">adottati<span class=\"_ _8\"></span>  dall<span class=\"_ _8\"></span>\u2019<span class=\"_ _0\"></span>Unione <span class=\"_ _b\"> </span>Europea <span class=\"_ _7\"> </span>con <span class=\"_ _b\"> </span>il  Regolam<span class=\"_ _1\"></span>ento <span class=\"_ _7\"> </span>Europeo <span class=\"_ _b\"> </span>n.<span class=\"_ _2b2\"> </span></span>1606/2002 <span class=\"_ _6\"></span>nonch\u00e9 <span class=\"_ _6\"></span>ai <span class=\"_ _c\"></span>sensi<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>del <span class=\"_ _6\"></span>D. <span class=\"_ _6\"></span>Lgs <span class=\"_ _c\"></span>n. <span class=\"_ _6\"></span>38 <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _6\"></span>28 <span class=\"_ _c\"></span>febbrai<span class=\"_ _1\"></span>o <span class=\"_ _c\"></span>2<span class=\"_ _1\"></span>005 <span class=\"_ _c\"></span>c<span class=\"_ _8\"></span>he <span class=\"_ _d\"></span><span class=\"ff7\">ha <span class=\"_ _c\"></span>disci<span class=\"_ _1\"></span>plinato <span class=\"_ _6\"></span>l\u2019applicazione <span class=\"_ _6\"></span>degli <span class=\"_ _6\"></span>I<span class=\"_ _0\"></span>FRS<span class=\"_ _2b2\"> </span></span>nell\u2019ambito del co<span class=\"_ _8\"></span>rp<span class=\"_ _0\"></span>o legisl<span class=\"_ _1\"></span>ativo italia<span class=\"_ _1\"></span>no. Per <span class=\"_ _d\"></span>IFRS <span class=\"_ _4d\"> </span>si <span class=\"_ _d\"></span>intendono <span class=\"_ _d\"> </span>tutti <span class=\"_ _d\"> </span>gli <span class=\"_ _4d\"> </span><span class=\"ff2\">International <span class=\"_ _d\"> </span>Financial <span class=\"_ _d\"></span>Reporting <span class=\"_ _d\"></span>Standards, <span class=\"_ _d\"> </span></span>tutti <span class=\"_ _d\"> </span>gli<span class=\"ff2\"> <span class=\"_ _4d\"> </span>In<span class=\"_ _0\"></span>ternatio<span class=\"_ _1\"></span>nal <span class=\"_ _d\"> </span>Accounting<span class=\"_ _2b2\"> </span></span>Standards <span class=\"_ _8\"></span>(IAS)<span class=\"ff3\">, tutte<span class=\"_ _1\"></span> <span class=\"ff7\">le <span class=\"_ _8\"></span>interpr<span class=\"_ _1\"></span>etazioni <span class=\"_ _8\"></span>dell\u2019<span class=\"ff2\">International F<span class=\"_ _1\"></span>inancial <span class=\"_ _8\"></span>Reporting <span class=\"_ _8\"></span>Interpretations <span class=\"_ _8\"></span>Committee <span class=\"_ _8\"></span>(IFRIC)<span class=\"ff3 ls3\">,<span class=\"_ _2b2\"> </span></span></span></span></span>precedentemente<span class=\"_ _8\"></span> <span class=\"_ _13\"> </span>denominate <span class=\"_ _12\"> </span><span class=\"ff2\">Standing <span class=\"_ _12\"> </span>Interpretati<span class=\"_ _8\"></span>o<span class=\"_ _0\"></span>ns <span class=\"_ _12\"> </span>Committee <span class=\"_ _40\"> </span>(SIC)<span class=\"_ _0\"></span><span class=\"ff3\"> <span class=\"_ _12\"> </span><span class=\"ff7\">adottati <span class=\"_ _12\"> </span>dall\u2019Unione <span class=\"_ _12\"> </span>Europea <span class=\"_ _40\"> </span>e<span class=\"_ _2b2\"> </span></span></span></span>contenuti <span class=\"_ _4\"> </span>nei  relativi <span class=\"_ _4\"> </span>Regolamenti  Europei <span class=\"_ _4\"> </span>pubblicati<span class=\"_ _8\"></span> <span class=\"_ _4\"> </span>s<span class=\"_ _0\"></span>ino <span class=\"_ _4\"> </span>al <span class=\"_ _4\"> </span>31 <span class=\"_ _4\"> </span>marzo  2025, <span class=\"_ _4\"> </span>data <span class=\"_ _4\"> </span>in <span class=\"_ _4\"> </span>cui  il <span class=\"_ _4\"> </span>Consiglio <span class=\"_ _4\"> </span>di<span class=\"_ _2b2\"> </span>Amministrazion<span class=\"_ _1\"></span>e di ENAV S.p.A<span class=\"_ _1\"></span>. ha approvato il<span class=\"_ _8\"></span> Bilancio Consolidato. <span class=\"fc13 scf ls6\">  </span>I <span class=\"_ _6\"></span>principi <span class=\"_ _6\"></span>contabil<span class=\"_ _1\"></span>i <span class=\"_ _6\"></span>nel <span class=\"_ _6\"></span>seguito <span class=\"_ _0\"></span>descritti <span class=\"_ _6\"></span>riflettono <span class=\"_ _0\"></span>la <span class=\"_ _6\"></span>piena <span class=\"_ _6\"></span>operativit\u00e0 <span class=\"_ _0\"></span>del <span class=\"_ _6\"></span>Gruppo <span class=\"_ _0\"></span>ENAV, <span class=\"_ _6\"></span>nel <span class=\"_ _6\"></span>prevedibile <span class=\"_ _0\"></span>futuro<span class=\"_ _2b2\"> </span>essendo applicati <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>presupposto della <span class=\"_ _0\"></span>continuit\u00e0 aziendale <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>conformi a <span class=\"_ _0\"></span>quelli applicati <span class=\"_ _0\"></span>nella <span class=\"_ _0\"></span>redazione<span class=\"_ _2b2\"> </span>del Bilancio Consolidat<span class=\"_ _8\"></span>o del precedente esercizio. Il <span class=\"_ _0\"></span>Bilancio <span class=\"_ _6\"></span>Consolidato <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _6\"></span>redatto <span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>presentato <span class=\"_ _0\"></span>in <span class=\"_ _6\"></span>euro, <span class=\"_ _0\"></span>che <span class=\"_ _6\"></span>rapprese<span class=\"_ _8\"></span>nta <span class=\"_ _6\"></span>la <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>aluta <span class=\"_ _0\"></span>funzionale <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>Gruppo <span class=\"_ _6\"></span>ENAV.<span class=\"_ _2b2\"> </span>Tutti <span class=\"_ _0\"></span>gli <span class=\"_ _6\"></span>importi<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>inclusi <span class=\"_ _6\"></span>nelle <span class=\"_ _0\"></span>tabelle <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>seguenti <span class=\"_ _0\"></span>note <span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>nei <span class=\"_ _0\"></span>commenti <span class=\"_ _0\"></span>alle <span class=\"_ _0\"></span>stesse <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>espressi <span class=\"_ _6\"></span>in <span class=\"_ _0\"></span>migliaia di<span class=\"_ _2b2\"> </span>euro, salvo dov<span class=\"_ _1\"></span>e diversame<span class=\"_ _8\"></span>nte<span class=\"_ _0\"></span> indicato. Di <span class=\"_ _6\"></span>seguito <span class=\"_ _6\"></span>sono <span class=\"_ _0\"></span>riportati <span class=\"_ _6\"></span>gli <span class=\"_ _6\"></span>schemi <span class=\"_ _6\"></span>di <span class=\"_ _0\"></span>bilancio <span class=\"_ _6\"></span>utilizzati <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>i <span class=\"_ _6\"></span>relativi <span class=\"_ _0\"></span>criteri <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>classificazi<span class=\"_ _1\"></span>one <span class=\"_ _6\"></span>adottati <span class=\"_ _6\"></span>dal <span class=\"_ _6\"></span>Grupp<span class=\"_ _1\"></span>o<span class=\"_ _2b2\"> </span>ENAV, nell<span class=\"_ _8\"></span>\u2019ambito delle <span class=\"_ _8\"></span>opzioni previst<span class=\"_ _8\"></span>e dallo IAS<span class=\"_ _1\"></span> 1 <span class=\"ff2\">Presentazi<span class=\"_ _8\"></span>one del <span class=\"_ _1\"></span>bilancio <span class=\"ff3\">e<span class=\"_ _8\"></span> in conformit\u00e0 <span class=\"_ _8\"></span>a quanto <span class=\"_ _8\"></span>previsto<span class=\"_ _2b2\"> </span></span></span>dalla <span class=\"_ _c\"></span>De<span class=\"_ _0\"></span>libera <span class=\"_ _d\"></span>CONSOB <span class=\"_ _d\"></span>n. <span class=\"_ _c\"></span>15519 <span class=\"_ _4d\"> </span>del <span class=\"_ _d\"></span>27 <span class=\"_ _d\"></span>luglio <span class=\"_ _d\"></span>2006 <span class=\"_ _d\"></span>in <span class=\"_ _d\"></span>merito <span class=\"_ _d\"></span>all\u2019evidenza <span class=\"_ _c\"></span>de<span class=\"_ _0\"></span>ll\u2019<span class=\"_ _1\"></span>ammontare <span class=\"_ _c\"></span>de<span class=\"_ _0\"></span>lle <span class=\"_ _d\"></span>posizioni<span class=\"_ _8\"></span> <span class=\"_ _4d\"> </span>o<span class=\"_ _2b2\"> </span>transazioni <span class=\"_ _0\"></span>con <span class=\"_ _6\"></span>parti <span class=\"_ _6\"></span>correlate <span class=\"_ _6\"></span>negli <span class=\"_ _0\"></span>schemi <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>bilancio <span class=\"_ _6\"></span>e, <span class=\"_ _6\"></span>ove <span class=\"_ _6\"></span>esistenti, <span class=\"_ _0\"></span>alla <span class=\"_ _6\"></span>rappresentazione <span class=\"_ _0\"></span>nel <span class=\"_ _6\"></span>prospetto <span class=\"_ _0\"></span>di<span class=\"_ _2b2\"> </span>Co<span class=\"ls0\">nto Economico <span class=\"_ _8\"></span>Consolidato dei p<span class=\"_ _8\"></span>roventi e on<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ri deri<span class=\"_ _1\"></span>vanti da operazio<span class=\"_ _8\"></span>ni significative n<span class=\"_ _1\"></span>on ricorrenti <span class=\"_ _8\"></span>ovvero da<span class=\"_ _2b2\"> </span></span>fatti <span class=\"_ _0\"></span>che<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>non <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>ripetono <span class=\"_ _0\"></span>frequentemente <span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>l <span class=\"_ _6\"></span>consuet<span class=\"_ _1\"></span>o <span class=\"_ _6\"></span>svolgimento <span class=\"_ _6\"></span>dell\u2019att<span class=\"_ _1\"></span>ivit\u00e0. <span class=\"_ _0\"></span>Ne<span class=\"_ _0\"></span>l <span class=\"_ _6\"></span>corso <span class=\"_ _0\"></span>dell\u2019esercizio <span class=\"_ _6\"></span>2024<span class=\"_ _2b2\"> </span>non <span class=\"_ _0\"></span>sono s<span class=\"_ _0\"></span>tate effettuate <span class=\"_ _0\"></span>operazioni atipiche <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>rilevanti <span class=\"_ _0\"></span>tali da <span class=\"_ _6\"></span>richiederne la <span class=\"_ _0\"></span>separata e<span class=\"_ _6\"></span>sposizione. Gli <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>chemi<span class=\"_ _2b2\"> </span>di bilancio utilizz<span class=\"_ _8\"></span>ati sono i seguenti:<span class=\"_ _2b2\"> </span>\u2713<span class=\"ffa\"> <span class=\"_ _14\"> </span><span class=\"ff2 fcf\">prospetto <span class=\"_ _b\"> </span>della <span class=\"_ _b\"> </span>situazione <span class=\"_ _b\"> </span>patrimoniale-finanziaria <span class=\"_ _b\"> </span>consolidat<span class=\"_ _1\"></span>a<span class=\"ff3 fc0\"> <span class=\"_ _7\"> </span>predisposto <span class=\"_ _b\"> </span>classificando<span class=\"_ _8\"></span>  l<span class=\"_ _1\"></span>e <span class=\"_ _7\"> </span>attivit\u00e0 <span class=\"_ _4d\"> </span>e  l<span class=\"_ _8\"></span>e<span class=\"_ _2b2\"> </span></span></span></span>passivit\u00e0 <span class=\"_ _d\"></span>secondo <span class=\"_ _d\"></span>il <span class=\"_ _4d\"> </span>criterio <span class=\"_ _d\"></span>corrente <span class=\"_ _d\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _4d\"> </span>non <span class=\"_ _d\"></span>corrente, <span class=\"_ _4d\"> </span>con <span class=\"_ _d\"></span>specifica <span class=\"_ _4d\"> </span>separazion<span class=\"_ _8\"></span>e, <span class=\"_ _4d\"> </span>qualora <span class=\"_ _d\"> </span>presenti, <span class=\"_ _4d\"> </span>delle<span class=\"_ _2b2\"> </span>attivit\u00e0 <span class=\"_ _d\"></span>classificate <span class=\"_ _d\"></span>come <span class=\"_ _d\"></span>possedute <span class=\"_ _d\"></span>per <span class=\"_ _d\"></span>la <span class=\"_ _d\"></span>vendita <span class=\"_ _d\"></span>e <span class=\"_ _d\"></span>de<span class=\"_ _0\"></span>lle <span class=\"_ _d\"></span>passivit\u00e0 <span class=\"_ _d\"></span>incluse <span class=\"_ _d\"></span>in <span class=\"_ _d\"></span>un <span class=\"_ _4d\"> </span>gruppo <span class=\"_ _d\"></span>in <span class=\"_ _d\"></span>dismissione classificato come <span class=\"_ _0\"></span>posseduto per <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>vendita <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>distribuzione <span class=\"_ _0\"></span>ai soci. <span class=\"_ _0\"></span>Le <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>correnti, <span class=\"_ _0\"></span>che includono le dispo<span class=\"_ _8\"></span>nibilit\u00e0 liquide <span class=\"_ _8\"></span>ed i <span class=\"_ _8\"></span>me<span class=\"_ _0\"></span>zzi <span class=\"_ _1\"></span>equivalenti, so<span class=\"_ _8\"></span>no quelle d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>stinate <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>essere <span class=\"_ _1\"></span>realizzate,<span class=\"_ _8\"></span> cedute o <span class=\"_ _8\"></span>consumate nel <span class=\"_ _c\"></span>normale <span class=\"_ _c\"></span>ciclo <span class=\"_ _d\"></span>operativ<span class=\"_ _1\"></span>o <span class=\"_ _c\"></span>del <span class=\"_ _d\"></span>Gruppo <span class=\"_ _c\"></span>o <span class=\"_ _d\"></span>nei <span class=\"_ _c\"></span>12 <span class=\"_ _c\"></span>mesi <span class=\"_ _c\"></span>successivi <span class=\"_ _c\"></span>alla <span class=\"_ _c\"></span>chiusura <span class=\"_ _c\"></span>dell\u2019esercizio. <span class=\"_ _c\"></span>Le <span class=\"_ _c\"></span>passivit\u00e0 correnti <span class=\"_ _1\"></span>sono <span class=\"_ _8\"></span>quelle pe<span class=\"_ _1\"></span>r l<span class=\"_ _8\"></span>e quali <span class=\"_ _8\"></span>\u00e8 previ<span class=\"_ _1\"></span>sta l<span class=\"_ _8\"></span>\u2019es<span class=\"_ _0\"></span>tinzione <span class=\"_ _8\"></span>nel nor<span class=\"_ _8\"></span>male ciclo <span class=\"_ _8\"></span>o<span class=\"_ _0\"></span><span class=\"ff3\">perativo <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _8\"></span>Gruppo o <span class=\"_ _8\"></span>nei 1<span class=\"_ _1\"></span>2 <span class=\"_ _8\"></span>mesi </span>successivi alla<span class=\"_ _1\"></span> chiusura dell<span class=\"_ _1\"></span>\u2019esercizio;<span class=\"ff3\"> </span>\u2713<span class=\"ffa\"> <span class=\"_ _14\"> </span><span class=\"ff2 fcf\">prospetto di Cont<span class=\"_ _1\"></span>o Economi<span class=\"_ _1\"></span>co Consolidato<span class=\"ff3\"> <span class=\"fc0\">predisposto<span class=\"_ _1\"></span> classificand<span class=\"_ _8\"></span>o i costi operativi per nat<span class=\"_ _1\"></span>ura; </span></span></span></span>\u2713<span class=\"ffa\"> <span class=\"_ _14\"> </span><span class=\"ff2 fcf\">prospetto <span class=\"_ _d\"></span>delle <span class=\"_ _d\"> </span>altre <span class=\"_ _d\"> </span>c<span class=\"_ _0\"></span>omponenti<span class=\"_ _8\"></span> <span class=\"_ _4d\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _d\"> </span>Conto <span class=\"_ _d\"> </span>Economico <span class=\"_ _d\"> </span>Complessivo <span class=\"_ _d\"> </span>Consolidato<span class=\"_ _0\"></span><span class=\"ff3\"> <span class=\"_ _d\"></span><span class=\"fc0\">che <span class=\"_ _4d\"> </span>comprende, <span class=\"_ _d\"></span>oltre <span class=\"_ _d\"> </span>al </span></span></span></span>risultato <span class=\"_ _8\"></span>di esercizio <span class=\"_ _8\"></span>risultante <span class=\"_ _8\"></span>dal conto <span class=\"_ _8\"></span>economico <span class=\"_ _8\"></span>consolidato, l<span class=\"_ _1\"></span>e altr<span class=\"_ _8\"></span>e variazioni<span class=\"_ _8\"></span> delle <span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>oci <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _8\"></span>patrimonio netto consolidato di<span class=\"_ _1\"></span>stinte nelle componenti ch<span class=\"_ _1\"></span>e saranno successiva<span class=\"_ _8\"></span>mente r<span class=\"_ _0\"></span>iclassifi<span class=\"_ _8\"></span>cate a conto economico da quelle ch<span class=\"_ _1\"></span>e invece non lo <span class=\"_ _1\"></span>saranno;  \u2713<span class=\"ffa\"> <span class=\"_ _14\"> </span><span class=\"ff2\">prospetto delle variazi<span class=\"_ _8\"></span>oni del Patrimonio Net<span class=\"_ _1\"></span>to Consolidat<span class=\"_ _8\"></span>o<span class=\"_ _0\"></span><span class=\"ff3\">; </span></span></span>\u2713<span class=\"ffa\"> <span class=\"_ _14\"> </span><span class=\"ff2 fcf\">Rendiconto <span class=\"_ _8\"></span>Fina<span class=\"_ _1\"></span>nziario <span class=\"_ _8\"></span>Cons<span class=\"_ _8\"></span>o<span class=\"_ _0\"></span>lidato<span class=\"ff3\"> <span class=\"_ _8\"></span><span class=\"fc0\">predisposto<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>esponendo <span class=\"_ _8\"></span>i <span class=\"_ _16\"></span>flussi <span class=\"_ _8\"></span>finanziari <span class=\"_ _16\"></span>derivanti <span class=\"_ _8\"></span>dalle <span class=\"_ _8\"></span>a<span class=\"_ _1\"></span>ttivit\u00e0 <span class=\"_ _8\"></span>op<span class=\"_ _8\"></span>erative </span></span></span></span>secondo <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>me<span class=\"_ _0\"></span>todo <span class=\"_ _6\"></span>indiretto <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>mediante <span class=\"_ _c\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>presentazione <span class=\"_ _6\"></span>dei <span class=\"_ _6\"></span>flussi <span class=\"_ _6\"></span>f<span class=\"_ _0\"></span>inanzia<span class=\"_ _1\"></span>ri <span class=\"_ _c\"></span>n<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>tti <span class=\"_ _6\"></span>generati <span class=\"_ _6\"></span>dall\u2019attivit\u00e0 <span class=\"_ _6\"></span>di esercizio, di in<span class=\"_ _1\"></span>vestimento <span class=\"_ _1\"></span>e di finanziament<span class=\"_ _8\"></span>o.<span class=\"_ _0\"></span>  Il <span class=\"_ _0\"></span>Gruppo ha <span class=\"_ _0\"></span>applicato la nuov<span class=\"_ _0\"></span>a definizione di <span class=\"_ _0\"></span>rilevanza introdotta <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>le modifiche <span class=\"_ _0\"></span>allo IAS 1<span class=\"_ _0\"></span> e <span class=\"_ _0\"></span>allo <span class=\"_ _0\"></span>IAS 8 <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>cui si afferma ch<span class=\"_ _8\"></span>e un\u2019informazione \u00e8 <span class=\"_ _1\"></span>rilevante se <span class=\"_ _8\"></span>\u00e8<span class=\"_ _0\"></span> ragionevole p<span class=\"_ _8\"></span>resumere che la sua<span class=\"_ _8\"></span> omissione, errata i<span class=\"_ _8\"></span>ndicazione od <span class=\"_ _6\"></span>occultamento <span class=\"_ _6\"></span>potrebbe <span class=\"_ _6\"></span>influenzare <span class=\"_ _6\"></span>le <span class=\"_ _c\"></span>d<span class=\"_ _1\"></span>ecisioni <span class=\"_ _6\"></span>che <span class=\"_ _6\"></span>gli <span class=\"_ _6\"></span>utilizzatori <span class=\"_ _6\"></span>principali <span class=\"_ _6\"></span>dei <span class=\"_ _6\"></span>bilanci <span class=\"_ _c\"></span>reda<span class=\"_ _1\"></span>tti <span class=\"_ _6\"></span>per <span class=\"_ _6\"></span>scopi <span class=\"_ _6\"></span>di carattere <span class=\"_ _0\"></span>generale <span class=\"_ _0\"></span>prendono <span class=\"_ _0\"></span>sulla <span class=\"_ _0\"></span>base <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>tali <span class=\"_ _0\"></span>bilanci, <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>orniscono <span class=\"_ _0\"></span>informazio<span class=\"_ _8\"></span>ni <span class=\"_ _6\"></span>finanziarie <span class=\"_ _0\"></span>circa <span class=\"_ _6\"></span>la <span class=\"_ _0\"></span>specifica entit\u00e0 che <span class=\"_ _0\"></span>redige il <span class=\"_ _0\"></span>bilancio. La <span class=\"_ _0\"></span>rilevanza dipende <span class=\"_ _0\"></span>dal<span class=\"ff7\">la <span class=\"_ _0\"></span>natura o <span class=\"_ _0\"></span>dall\u2019entit\u00e0 dell\u2019informazion<span class=\"_ _1\"></span>e, <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>da entrambe. Il </span>Gruppo <span class=\"_ _b\"> </span>v<span class=\"_ _0\"></span>aluta <span class=\"_ _b\"> </span>se  l<span class=\"_ _8\"></span>\u2019informazione, <span class=\"_ _b\"> </span>s<span class=\"_ _0\"></span>ingolarm<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nte <span class=\"_ _7\"> </span>o <span class=\"_ _7\"> </span>in <span class=\"_ _7\"> </span>combinazion<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>con  a<span class=\"_ _1\"></span>ltre <span class=\"_ _b\"> </span>informazioni, <span class=\"_ _b\"> </span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>rilevante <span class=\"_ _7\"> </span>nel contesto del bil<span class=\"_ _1\"></span>ancio, considerato<span class=\"_ _8\"></span> nel suo insieme. Il Bi<span class=\"_ _1\"></span>lancio <span class=\"_ _8\"></span>Consolidato \u00e8 <span class=\"_ _8\"></span>stato predis<span class=\"_ _8\"></span>pos<span class=\"_ _0\"></span>to <span class=\"_ _8\"></span>sulla base <span class=\"_ _8\"></span>del crit<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rio con<span class=\"_ _8\"></span>venzionale d<span class=\"_ _1\"></span>el costo <span class=\"_ _8\"></span>storico con <span class=\"_ _8\"></span>l\u2019eccezione delle voci di bilancio i<span class=\"_ _1\"></span>n cui \u00e8 obbl<span class=\"_ _1\"></span>igatoria l\u2019ap<span class=\"_ _1\"></span>plicazione del crit<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rio del <span class=\"ff2\">fair value.  </span>Ciascuna <span class=\"_ _8\"></span>voce dei <span class=\"_ _8\"></span>prospetti <span class=\"_ _8\"></span>contabili <span class=\"_ _8\"></span>consolidati <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>posta <span class=\"_ _8\"></span>a raffronto <span class=\"_ _8\"></span>con il<span class=\"_ _1\"></span> co<span class=\"_ _8\"></span>rr<span class=\"_ _0\"></span>ispondente <span class=\"_ _8\"></span>valore <span class=\"_ _8\"></span>del prec<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>dente esercizio.  La Direttiva 2004/10<span class=\"_ _8\"></span>9<span class=\"_ _0\"></span>/CE (la Direttiva<span class=\"_ _8\"></span> <span class=\"_ _6\"></span><span class=\"ff2\">Transparen<span class=\"_ _8\"></span>c<span class=\"_ _0\"></span>y<span class=\"ff3\">) e il Regolamento Delegato<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>UE 2019/815 hanno introdot<span class=\"_ _8\"></span>to </span></span>l\u2019obbligo per <span class=\"_ _0\"></span>gli <span class=\"_ _0\"></span>emittenti valori <span class=\"_ _0\"></span>mobiliari qu<span class=\"_ _0\"></span>otati nei <span class=\"_ _0\"></span>mercati <span class=\"_ _0\"></span>regolamentati<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>ll\u2019Unione Europea di <span class=\"_ _0\"></span>redigere <span class=\"_ _0\"></span>la Relazione <span class=\"_ _c\"></span>Finanziaria <span class=\"_ _c\"></span>annuale <span class=\"_ _d\"></span>in <span class=\"_ _d\"></span>un <span class=\"_ _c\"></span>formato <span class=\"_ _c\"></span>e<span class=\"_ _0\"></span>lettroni<span class=\"_ _8\"></span>co <span class=\"_ _d\"> </span>un<span class=\"_ _0\"></span>ico <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>comunicazione <span class=\"_ _c\"></span>(<span class=\"_ _0\"></span><span class=\"ff2\">European <span class=\"_ _c\"></span>Single <span class=\"_ _d\"></span>Electronic<span class=\"_ _1\"></span> </span>Format<span class=\"ff3\">), a<span class=\"_ _8\"></span>pprovato da <span class=\"_ _1\"></span>ESMA. <span class=\"_ _8\"></span>Pertanto, \u00e8 <span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>tato <span class=\"_ _8\"></span>previsto che<span class=\"_ _1\"></span> la <span class=\"_ _8\"></span>Relazione Finanzia<span class=\"_ _1\"></span>ria <span class=\"_ _1\"></span>annuale <span class=\"_ _8\"></span>sia predisposta<span class=\"_ _8\"></span> nel </span>formato <span class=\"_ _8\"></span>XHTML e <span class=\"_ _8\"></span>che, p<span class=\"_ _1\"></span>er gl<span class=\"_ _8\"></span>i esercizi <span class=\"_ _8\"></span>avviati a <span class=\"_ _8\"></span>decorrere <span class=\"_ _8\"></span>dal 1\u00b0 g<span class=\"_ _8\"></span>ennaio 2022, <span class=\"_ _8\"></span>sia predis<span class=\"_ _8\"></span>pos<span class=\"_ _0\"></span>ta <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>marcatura <span class=\"_ _8\"></span>delle Note <span class=\"_ _6\"></span>illust<span class=\"_ _1\"></span>rative <span class=\"_ _0\"></span>al <span class=\"_ _6\"></span>bilancio <span class=\"_ _0\"></span>consolidato, <span class=\"_ _0\"></span>oltre <span class=\"_ _6\"></span>quella <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>lativi <span class=\"_ _0\"></span>prospetti <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>bilancio, <span class=\"_ _0\"></span>utilizzando <span class=\"_ _0\"></span>la <span class=\"_ _6\"></span>tassonomia<span class=\"_ _8\"></span> ESMA-IFRS e il li<span class=\"_ _1\"></span>nguaggio informat<span class=\"_ _1\"></span>ico integrato iXBR<span class=\"_ _8\"></span>L.<span class=\"_ _0\"></span> In <span class=\"_ _8\"></span>conformit\u00e0 <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>tali <span class=\"_ _8\"></span>disposizi<span class=\"_ _8\"></span>oni, <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>Relazione <span class=\"_ _8\"></span>Finanziaria <span class=\"_ _16\"></span>annuale <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>stata <span class=\"_ _8\"></span>pubblicata <span class=\"_ _8\"></span>nel <span class=\"_ _8\"></span>formato <span class=\"_ _16\"></span>e<span class=\"_ _0\"></span>lettronico <span class=\"_ _8\"></span>unico<span class=\"_ _8\"></span> di comunicazione ol<span class=\"_ _1\"></span>tre al formato u<span class=\"_ _8\"></span>suale di cortesia.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-614": {
   "value": "3.<span class=\"ffa ls0\"> <span class=\"_ _36\"> </span><span class=\"ff3\">Principi e area di consolidamento </span></span><span class=\"ffa ls0\"><span class=\"ff3\"> </span></span>Societ\u00e0 controllate<span class=\"_ _2b2\"> </span><span class=\"_ _8\"></span> Il  Bi<span class=\"_ _1\"></span>lancio <span class=\"_ _7\"> </span>Consolidato <span class=\"_ _b\"> </span>include,  oltre <span class=\"_ _b\"> </span>alla  Capogr<span class=\"_ _8\"></span>uppo,  le <span class=\"_ _b\"> </span>societ\u00e0  s<span class=\"_ _1\"></span>ulle <span class=\"_ _7\"> </span>quali  l<span class=\"_ _1\"></span>a  st<span class=\"_ _8\"></span>essa  esercita<span class=\"_ _1\"></span>  il<span class=\"_ _1\"></span>  c<span class=\"_ _8\"></span>ontrollo,<span class=\"_ _2b2\"> </span> direttamente <span class=\"_ _4d\"> </span>o <span class=\"_ _4d\"> </span>indirettamente <span class=\"_ _4d\"> </span>attraverso <span class=\"_ _4d\"> </span>le <span class=\"_ _4d\"> </span>proprie <span class=\"_ _4d\"> </span>controllate, <span class=\"_ _b\"> </span>a <span class=\"_ _4d\"> </span>partire <span class=\"_ _4d\"> </span>dalla <span class=\"_ _7\"> </span>data <span class=\"_ _b\"> </span>in <span class=\"_ _4d\"> </span>cui <span class=\"_ _b\"> </span>lo <span class=\"_ _b\"> </span>stesso <span class=\"_ _4d\"> </span>viene<span class=\"_ _2b2\"> </span> acquisito e sino al<span class=\"_ _8\"></span>la data in cui tale controll<span class=\"_ _1\"></span>o cessa, in a<span class=\"_ _8\"></span>ccordo con il principio IFR<span class=\"_ _1\"></span>S 10.<span class=\"_ _2b2\"> </span> Il <span class=\"_ _4d\"> </span>controllo <span class=\"_ _4d\"> </span>si <span class=\"_ _b\"> </span>ottiene <span class=\"_ _4d\"> </span>quando <span class=\"_ _4d\"> </span>il <span class=\"_ _4d\"> </span>Gruppo <span class=\"_ _4d\"> </span>\u00e8 <span class=\"_ _b\"> </span>esposto <span class=\"_ _4d\"> </span>o <span class=\"_ _4d\"> </span>ha <span class=\"_ _4d\"> </span>diritto <span class=\"_ _b\"> </span>a <span class=\"_ _4d\"> </span>rendimenti <span class=\"_ _4d\"> </span>variabili, <span class=\"_ _4d\"> </span>derivanti <span class=\"_ _4d\"> </span>dal <span class=\"_ _4d\"> </span>proprio<span class=\"_ _2b2\"> </span> rapporto <span class=\"_ _c\"></span>con <span class=\"_ _d\"></span>l\u2019entit\u00e0 <span class=\"_ _c\"></span>oggetto <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>investimento <span class=\"_ _c\"></span>e, <span class=\"_ _c\"></span>ne<span class=\"_ _0\"></span>l <span class=\"_ _c\"></span>contempo, <span class=\"_ _c\"></span>ha <span class=\"_ _d\"></span>la <span class=\"_ _d\"></span>capacit\u00e0 <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>incidere <span class=\"_ _c\"></span>su <span class=\"_ _d\"> </span>tali <span class=\"_ _d\"></span>rendimenti<span class=\"_ _2b2\"> </span><span class=\"_ _1\"></span> esercitando il p<span class=\"_ _8\"></span>ro<span class=\"_ _0\"></span>prio potere <span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>u tale entit\u00e0.<span class=\"_ _2b2\"> </span> Specificatamente<span class=\"_ _8\"></span>,<span class=\"_ _0\"></span> il Gruppo<span class=\"_ _8\"></span> con<span class=\"_ _0\"></span>trolla una part<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>cipata <span class=\"_ _1\"></span>se, e solo se, il<span class=\"_ _8\"></span> G<span class=\"_ _0\"></span>ruppo ha:<span class=\"_ _2b2\"> </span> \u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff7\">il <span class=\"_ _c\"></span>potere <span class=\"_ _c\"></span>sull\u2019entit\u00e0 <span class=\"_ _c\"></span>oggett<span class=\"_ _8\"></span>o <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>investimento <span class=\"_ _c\"></span>(ovvero <span class=\"_ _c\"></span>detiene <span class=\"_ _c\"></span>validi <span class=\"_ _c\"></span>dirit<span class=\"_ _1\"></span>ti <span class=\"_ _c\"></span>che <span class=\"_ _c\"></span>gli <span class=\"_ _c\"></span>conferiscono <span class=\"_ _c\"></span>la<span class=\"_ _8\"></span> <span class=\"_ _d\"></span>capacit\u00e0<span class=\"_ _2b2\"> </span></span></span><span class=\"ffa\"><span class=\"ff7\"> </span></span>attuale di diriger<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> le attivit\u00e0<span class=\"_ _8\"></span> rilevanti dell\u2019entit\u00e0 ogg<span class=\"_ _8\"></span>etto di investimento<span class=\"_ _1\"></span>);<span class=\"_ _2b2\"> </span><span class=\"ff3\"> </span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff7\">l\u2019esposizione o i dirit<span class=\"_ _1\"></span>ti a rendimenti<span class=\"_ _8\"></span> v<span class=\"_ _0\"></span>ariabili de<span class=\"_ _1\"></span>rivanti da<span class=\"_ _8\"></span>l rappor<span class=\"_ _0\"></span>to con l\u2019<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ntit\u00e0 ogg<span class=\"_ _1\"></span>etto di investi<span class=\"_ _1\"></span>mento; </span></span><span class=\"ffa\"><span class=\"ff7\"><span class=\"ff3\"> </span></span></span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff7\">la <span class=\"_ _8\"></span>capacit\u00e0 <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>sercitare <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>proprio <span class=\"_ _8\"></span>potere <span class=\"_ _8\"></span>sull\u2019entit\u00e0 <span class=\"_ _8\"></span>oggetto <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>investimento <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>incidere <span class=\"_ _8\"></span>sull\u2019ammontar<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>dei<span class=\"_ _2b2\"> </span></span></span><span class=\"ffa\"><span class=\"ff7\"> </span></span>suoi rendimenti<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>  Generalmente, <span class=\"_ _8\"></span>vi \u00e8 la p<span class=\"_ _1\"></span>resunzione c<span class=\"_ _1\"></span>he la <span class=\"_ _8\"></span>maggioranza dei dirit<span class=\"_ _8\"></span>ti di voto com<span class=\"_ _8\"></span>por<span class=\"_ _0\"></span>ti i<span class=\"_ _8\"></span>l controllo. A <span class=\"_ _1\"></span>supporto di <span class=\"_ _8\"></span>tale<span class=\"_ _2b2\"> </span>presunzione, <span class=\"_ _c\"></span>quando <span class=\"_ _d\"></span>il <span class=\"_ _d\"></span>Gruppo <span class=\"_ _d\"></span>detiene <span class=\"_ _d\"></span>meno <span class=\"_ _d\"></span>della <span class=\"_ _d\"></span>maggioranza <span class=\"_ _d\"></span>dei <span class=\"_ _d\"></span>diritti <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>voto <span class=\"_ _4d\"> </span>o <span class=\"_ _d\"></span>diritti <span class=\"_ _d\"></span>simili, <span class=\"_ _d\"></span>il <span class=\"_ _d\"></span>Gruppo<span class=\"_ _2b2\"> </span>considera tutti<span class=\"_ _1\"></span> i fatti e le cir<span class=\"ff7\">costa<span class=\"_ _1\"></span>nze rilevanti <span class=\"_ _8\"></span>per s<span class=\"_ _0\"></span>tabili<span class=\"_ _1\"></span>re se controlla<span class=\"_ _1\"></span> l\u2019entit\u00e0 ogg<span class=\"_ _1\"></span>etto di investi<span class=\"_ _1\"></span>mento, inclusi: </span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff3\">accordi contrattuali<span class=\"_ _8\"></span> con<span class=\"_ _0\"></span> altri ti<span class=\"_ _1\"></span>tolari di diritti di<span class=\"_ _1\"></span> voto; </span></span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff3\">diritti derivanti da a<span class=\"_ _1\"></span>ccordi contrat<span class=\"_ _1\"></span>tuali; </span></span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff3\">diritti di voto del Grup<span class=\"_ _8\"></span>po; </span></span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff3\">diritti di voto potenzia<span class=\"_ _1\"></span>li del <span class=\"_ _1\"></span>Gruppo;<span class=\"_ _2b2\"> </span></span></span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff3\">una combinazione <span class=\"_ _1\"></span>dei preced<span class=\"_ _1\"></span>enti fatti e circosta<span class=\"_ _1\"></span>nze.<span class=\"_ _2b2\"> </span></span></span>Il <span class=\"_ _d\"></span>Gruppo <span class=\"_ _c\"></span>riconsidera <span class=\"_ _c\"></span>se <span class=\"_ _d\"></span>ha <span class=\"_ _d\"></span>o <span class=\"_ _d\"></span>meno <span class=\"_ _d\"></span>il <span class=\"_ _c\"></span>controllo <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>una <span class=\"_ _4d\"> </span>partecipata <span class=\"_ _c\"></span>e <span class=\"_ _d\"></span>se <span class=\"_ _d\"></span>i <span class=\"_ _d\"></span>fatti <span class=\"_ _c\"></span>e <span class=\"_ _d\"></span>le <span class=\"_ _d\"></span>circostanze <span class=\"_ _c\"></span>indicano <span class=\"_ _d\"></span>che<span class=\"_ _2b2\"> </span>potrebbero essere inter<span class=\"_ _1\"></span>venuti dei cambiamenti<span class=\"_ _1\"></span> in uno o pi\u00f9 dei <span class=\"_ _0\"></span>tre elementi<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>rilevanti ai fini della definizi<span class=\"_ _1\"></span>one di<span class=\"_ _2b2\"> </span>controllo. Il <span class=\"_ _0\"></span>consolidamento di <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>controllata<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>inizia <span class=\"_ _0\"></span>quando <span class=\"_ _0\"></span>il Gruppo <span class=\"_ _0\"></span>ne ottiene <span class=\"_ _0\"></span>il <span class=\"_ _6\"></span>controllo e <span class=\"_ _0\"></span>cessa <span class=\"_ _0\"></span>quando il<span class=\"_ _2b2\"> </span>Gruppo perde il cont<span class=\"_ _8\"></span>rollo. Le attivit\u00e0, le pa<span class=\"_ _1\"></span>ssivit\u00e0, i rica<span class=\"_ _1\"></span>vi ed i costi dell<span class=\"_ _1\"></span>a controllata acquisit<span class=\"_ _1\"></span>a o ceduta n<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>l corso<span class=\"_ _2b2\"> </span>dell\u2019esercizi<span class=\"_ _1\"></span>o sono <span class=\"_ _0\"></span>inclusi n<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>l bilancio consolidato dalla<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>data in cui il <span class=\"_ _0\"></span>Gruppo ottiene il controllo fino <span class=\"_ _0\"></span><span class=\"ff3\">alla data in<span class=\"_ _2b2\"> </span></span>cui il Gruppo no<span class=\"_ _1\"></span>n esercita pi<span class=\"_ _1\"></span>\u00f9 il controllo sulla s<span class=\"_ _1\"></span>ociet\u00e0.<span class=\"_ _2b2\"> </span>Se il <span class=\"_ _0\"></span>Gruppo perde il controllo di <span class=\"_ _0\"></span>una controllata, elimina le <span class=\"_ _0\"></span>relative attivit\u00e0 e <span class=\"_ _0\"></span>passivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>e le <span class=\"_ _0\"></span>altre componenti<span class=\"_ _1\"></span> di<span class=\"_ _2b2\"> </span>patrimonio <span class=\"_ _0\"></span>netto, <span class=\"_ _0\"></span>mentre <span class=\"_ _0\"></span>l\u2019eventuale <span class=\"_ _0\"></span>utile <span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>perdita <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>rilev<span class=\"_ _0\"></span>ata <span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>conto e<span class=\"_ _0\"></span>conomico<span class=\"_ _1\"></span>. <span class=\"_ _6\"></span>La <span class=\"_ _0\"></span>quota <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>partecipazion<span class=\"_ _1\"></span>e<span class=\"_ _2b2\"> </span>eventualmente mant<span class=\"_ _8\"></span>enuta \u00e8 rilevata al <span class=\"ff2\">fair value<span class=\"_ _8\"></span><span class=\"ff3\">.<span class=\"_ _2b2\"> </span></span></span>I Bilanci delle societ\u00e0 controllate sono redatti facendo riferim<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nto al 31 dicembre 2024, data di riferimento del<span class=\"_ _2b2\"> </span>Bilancio <span class=\"_ _6\"></span>Consolidato, <span class=\"_ _6\"></span>appositamente <span class=\"_ _6\"></span>predisposti <span class=\"_ _6\"></span>ed <span class=\"_ _c\"></span>appro<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>ati <span class=\"_ _6\"></span>dagli <span class=\"_ _c\"></span>organi <span class=\"_ _6\"></span>amministrati<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>i <span class=\"_ _c\"></span>d<span class=\"_ _8\"></span>elle <span class=\"_ _c\"></span>singol<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>entit\u00e0,<span class=\"_ _2b2\"> </span>opportunamente <span class=\"_ _8\"></span>rettificati, ove necessario, per u<span class=\"_ _8\"></span>nif<span class=\"_ _0\"></span>ormarli<span class=\"_ _1\"></span> ai principi contabil<span class=\"_ _8\"></span>i applicati dal Gruppo ENA<span class=\"_ _8\"></span>V.<span class=\"_ _0\"></span> Le <span class=\"_ _4d\"> </span>societ\u00e0 <span class=\"_ _b\"> </span>controllate<span class=\"_ _8\"></span>,<span class=\"_ _0\"></span> <span class=\"_ _4d\"> </span>incluse <span class=\"_ _4d\"> </span>nella <span class=\"_ _4d\"> </span>predetta <span class=\"_ _4d\"> </span>area <span class=\"_ _4d\"> </span>di <span class=\"_ _b\"> </span>consolidamento, <span class=\"_ _d\"> </span>s<span class=\"_ _0\"></span>ono <span class=\"_ _4d\"> </span>consolidate <span class=\"_ _d\"> </span>s<span class=\"_ _0\"></span>econdo <span class=\"_ _4d\"> </span>il <span class=\"_ _4d\"> </span>metodo<span class=\"_ _2b2\"> </span>integrale, in con<span class=\"_ _1\"></span>formit\u00e0 alle<span class=\"_ _1\"></span> seguenti modali<span class=\"_ _1\"></span>t\u00e0:<span class=\"_ _2b2\"> </span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff3\">le <span class=\"_ _0\"></span>attivit\u00e0 e <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>passivit\u00e0, <span class=\"_ _0\"></span>gli oneri <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>proventi delle <span class=\"_ _0\"></span>entit\u00e0 cons<span class=\"_ _0\"></span>olidate integralmente sono <span class=\"_ _0\"></span>assunte linea <span class=\"_ _0\"></span>per<span class=\"_ _2b2\"> </span></span></span>linea nel bilancio co<span class=\"_ _8\"></span>nsolidato; \u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff3\">il <span class=\"_ _c\"></span>valore <span class=\"_ _c\"></span>contabile <span class=\"_ _c\"></span>dell<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>partecipazioni <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _c\"></span>eliminato <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>fronte <span class=\"_ _c\"></span>della <span class=\"_ _c\"></span>corri<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>pondente <span class=\"_ _c\"></span>frazion<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>del <span class=\"_ _c\"></span>patrimonio<span class=\"_ _2b2\"> </span></span></span>netto <span class=\"_ _7\"> </span>delle <span class=\"_ _7\"> </span>imprese <span class=\"_ _b\"> </span>partecipate <span class=\"_ _7\"> </span>attribuendo <span class=\"_ _b\"> </span>ai  sing<span class=\"_ _8\"></span>oli  elementi <span class=\"_ _b\"> </span>dell\u2019attivo <span class=\"_ _b\"> </span>e <span class=\"_ _7\"> </span>del  pas<span class=\"_ _1\"></span>sivo <span class=\"_ _7\"> </span>il <span class=\"_ _7\"> </span>loro <span class=\"_ _7\"> </span>valore<span class=\"_ _2b2\"> </span>corrente alla data<span class=\"_ _8\"></span> di acquisizione del controllo;<span class=\"_ _2b2\"> </span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff3\">gli <span class=\"_ _c\"></span>utili<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>le <span class=\"_ _c\"></span>p<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rdite <span class=\"_ _c\"></span>n<span class=\"_ _1\"></span>on <span class=\"_ _c\"></span>ancora <span class=\"_ _6\"></span>realizzati <span class=\"_ _6\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _c\"></span>il <span class=\"_ _c\"></span>G<span class=\"_ _8\"></span>ru<span class=\"_ _0\"></span>ppo, <span class=\"_ _6\"></span>in <span class=\"_ _c\"></span>quanto <span class=\"_ _c\"></span>derivanti<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>da <span class=\"_ _c\"></span>operazio<span class=\"_ _8\"></span>ni <span class=\"_ _c\"></span>tra <span class=\"_ _c\"></span>societ\u00e0 <span class=\"_ _6\"></span>del<span class=\"_ _2b2\"> </span></span></span>Gruppo stes<span class=\"_ _1\"></span>so, sono elimin<span class=\"_ _1\"></span>ati, cos\u00ec come i rap<span class=\"_ _8\"></span>por<span class=\"_ _0\"></span>ti reciproci di<span class=\"_ _1\"></span> debito <span class=\"_ _1\"></span>e credito e di<span class=\"_ _1\"></span> costo e di ricavo;<span class=\"_ _2b2\"> </span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff3\">le rettifiche di con<span class=\"_ _1\"></span>solidamento te<span class=\"_ _1\"></span>ngono conto d<span class=\"_ _1\"></span>el loro effett<span class=\"_ _1\"></span>o fiscale diffe<span class=\"_ _1\"></span>rito.<span class=\"_ _2b2\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-580": {
   "value": "3.<span class=\"ffa ls0\"> <span class=\"_ _36\"> </span><span class=\"ff3\">Principi e area di consolidamento </span></span>Societ\u00e0 controllate<span class=\"_ _2b2\"> </span>Il  Bi<span class=\"_ _1\"></span>lancio <span class=\"_ _7\"> </span>Consolidato <span class=\"_ _b\"> </span>include,  oltre <span class=\"_ _b\"> </span>alla  Capogr<span class=\"_ _8\"></span>uppo,  le <span class=\"_ _b\"> </span>societ\u00e0  s<span class=\"_ _1\"></span>ulle <span class=\"_ _7\"> </span>quali  l<span class=\"_ _1\"></span>a  st<span class=\"_ _8\"></span>essa  esercita<span class=\"_ _1\"></span>  il<span class=\"_ _1\"></span>  c<span class=\"_ _8\"></span>ontrollo,<span class=\"_ _2b2\"> </span>direttamente <span class=\"_ _4d\"> </span>o <span class=\"_ _4d\"> </span>indirettamente <span class=\"_ _4d\"> </span>attraverso <span class=\"_ _4d\"> </span>le <span class=\"_ _4d\"> </span>proprie <span class=\"_ _4d\"> </span>controllate, <span class=\"_ _b\"> </span>a <span class=\"_ _4d\"> </span>partire <span class=\"_ _4d\"> </span>dalla <span class=\"_ _7\"> </span>data <span class=\"_ _b\"> </span>in <span class=\"_ _4d\"> </span>cui <span class=\"_ _b\"> </span>lo <span class=\"_ _b\"> </span>stesso <span class=\"_ _4d\"> </span>viene<span class=\"_ _2b2\"> </span>acquisito e sino al<span class=\"_ _8\"></span>la data in cui tale controll<span class=\"_ _1\"></span>o cessa, in a<span class=\"_ _8\"></span>ccordo con il principio IFR<span class=\"_ _1\"></span>S 10.<span class=\"_ _2b2\"> </span>Il <span class=\"_ _4d\"> </span>controllo <span class=\"_ _4d\"> </span>si <span class=\"_ _b\"> </span>ottiene <span class=\"_ _4d\"> </span>quando <span class=\"_ _4d\"> </span>il <span class=\"_ _4d\"> </span>Gruppo <span class=\"_ _4d\"> </span>\u00e8 <span class=\"_ _b\"> </span>esposto <span class=\"_ _4d\"> </span>o <span class=\"_ _4d\"> </span>ha <span class=\"_ _4d\"> </span>diritto <span class=\"_ _b\"> </span>a <span class=\"_ _4d\"> </span>rendimenti <span class=\"_ _4d\"> </span>variabili, <span class=\"_ _4d\"> </span>derivanti <span class=\"_ _4d\"> </span>dal <span class=\"_ _4d\"> </span>proprio<span class=\"_ _2b2\"> </span>rapporto <span class=\"_ _c\"></span>con <span class=\"_ _d\"></span>l\u2019entit\u00e0 <span class=\"_ _c\"></span>oggetto <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>investimento <span class=\"_ _c\"></span>e, <span class=\"_ _c\"></span>ne<span class=\"_ _0\"></span>l <span class=\"_ _c\"></span>contempo, <span class=\"_ _c\"></span>ha <span class=\"_ _d\"></span>la <span class=\"_ _d\"></span>capacit\u00e0 <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>incidere <span class=\"_ _c\"></span>su <span class=\"_ _d\"> </span>tali <span class=\"_ _d\"></span>rendimenti<span class=\"_ _2b2\"> </span>esercitando il p<span class=\"_ _8\"></span>ro<span class=\"_ _0\"></span>prio potere <span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>u tale entit\u00e0.<span class=\"_ _2b2\"> </span>Specificatamente<span class=\"_ _8\"></span>,<span class=\"_ _0\"></span> il Gruppo<span class=\"_ _8\"></span> con<span class=\"_ _0\"></span>trolla una part<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>cipata <span class=\"_ _1\"></span>se, e solo se, il<span class=\"_ _8\"></span> G<span class=\"_ _0\"></span>ruppo ha:<span class=\"_ _2b2\"> </span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff7\">il <span class=\"_ _c\"></span>potere <span class=\"_ _c\"></span>sull\u2019entit\u00e0 <span class=\"_ _c\"></span>oggett<span class=\"_ _8\"></span>o <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>investimento <span class=\"_ _c\"></span>(ovvero <span class=\"_ _c\"></span>detiene <span class=\"_ _c\"></span>validi <span class=\"_ _c\"></span>dirit<span class=\"_ _1\"></span>ti <span class=\"_ _c\"></span>che <span class=\"_ _c\"></span>gli <span class=\"_ _c\"></span>conferiscono <span class=\"_ _c\"></span>la<span class=\"_ _8\"></span> <span class=\"_ _d\"></span>capacit\u00e0<span class=\"_ _2b2\"> </span></span></span>attuale di diriger<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> le attivit\u00e0<span class=\"_ _8\"></span> rilevanti dell\u2019entit\u00e0 ogg<span class=\"_ _8\"></span>etto di investimento<span class=\"_ _1\"></span>);<span class=\"_ _2b2\"> </span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff7\">l\u2019esposizione o i dirit<span class=\"_ _1\"></span>ti a rendimenti<span class=\"_ _8\"></span> v<span class=\"_ _0\"></span>ariabili de<span class=\"_ _1\"></span>rivanti da<span class=\"_ _8\"></span>l rappor<span class=\"_ _0\"></span>to con l\u2019<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ntit\u00e0 ogg<span class=\"_ _1\"></span>etto di investi<span class=\"_ _1\"></span>mento; </span></span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff7\">la <span class=\"_ _8\"></span>capacit\u00e0 <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>sercitare <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>proprio <span class=\"_ _8\"></span>potere <span class=\"_ _8\"></span>sull\u2019entit\u00e0 <span class=\"_ _8\"></span>oggetto <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>investimento <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>incidere <span class=\"_ _8\"></span>sull\u2019ammontar<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>dei<span class=\"_ _2b2\"> </span></span></span>suoi rendimenti<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span> Generalmente, <span class=\"_ _8\"></span>vi \u00e8 la p<span class=\"_ _1\"></span>resunzione c<span class=\"_ _1\"></span>he la <span class=\"_ _8\"></span>maggioranza dei dirit<span class=\"_ _8\"></span>ti di voto com<span class=\"_ _8\"></span>por<span class=\"_ _0\"></span>ti i<span class=\"_ _8\"></span>l controllo. A <span class=\"_ _1\"></span>supporto di <span class=\"_ _8\"></span>tale<span class=\"_ _2b2\"> </span>presunzione, <span class=\"_ _c\"></span>quando <span class=\"_ _d\"></span>il <span class=\"_ _d\"></span>Gruppo <span class=\"_ _d\"></span>detiene <span class=\"_ _d\"></span>meno <span class=\"_ _d\"></span>della <span class=\"_ _d\"></span>maggioranza <span class=\"_ _d\"></span>dei <span class=\"_ _d\"></span>diritti <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>voto <span class=\"_ _4d\"> </span>o <span class=\"_ _d\"></span>diritti <span class=\"_ _d\"></span>simili, <span class=\"_ _d\"></span>il <span class=\"_ _d\"></span>Gruppo<span class=\"_ _2b2\"> </span>considera tutti<span class=\"_ _1\"></span> i fatti e le cir<span class=\"ff7\">costa<span class=\"_ _1\"></span>nze rilevanti <span class=\"_ _8\"></span>per s<span class=\"_ _0\"></span>tabili<span class=\"_ _1\"></span>re se controlla<span class=\"_ _1\"></span> l\u2019entit\u00e0 ogg<span class=\"_ _1\"></span>etto di investi<span class=\"_ _1\"></span>mento, inclusi: </span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff3\">accordi contrattuali<span class=\"_ _8\"></span> con<span class=\"_ _0\"></span> altri ti<span class=\"_ _1\"></span>tolari di diritti di<span class=\"_ _1\"></span> voto; </span></span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff3\">diritti derivanti da a<span class=\"_ _1\"></span>ccordi contrat<span class=\"_ _1\"></span>tuali; </span></span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff3\">diritti di voto del Grup<span class=\"_ _8\"></span>po; </span></span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff3\">diritti di voto potenzia<span class=\"_ _1\"></span>li del <span class=\"_ _1\"></span>Gruppo;<span class=\"_ _2b2\"> </span></span></span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff3\">una combinazione <span class=\"_ _1\"></span>dei preced<span class=\"_ _1\"></span>enti fatti e circosta<span class=\"_ _1\"></span>nze.<span class=\"_ _2b2\"> </span></span></span>Il <span class=\"_ _d\"></span>Gruppo <span class=\"_ _c\"></span>riconsidera <span class=\"_ _c\"></span>se <span class=\"_ _d\"></span>ha <span class=\"_ _d\"></span>o <span class=\"_ _d\"></span>meno <span class=\"_ _d\"></span>il <span class=\"_ _c\"></span>controllo <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>una <span class=\"_ _4d\"> </span>partecipata <span class=\"_ _c\"></span>e <span class=\"_ _d\"></span>se <span class=\"_ _d\"></span>i <span class=\"_ _d\"></span>fatti <span class=\"_ _c\"></span>e <span class=\"_ _d\"></span>le <span class=\"_ _d\"></span>circostanze <span class=\"_ _c\"></span>indicano <span class=\"_ _d\"></span>che<span class=\"_ _2b2\"> </span>potrebbero essere inter<span class=\"_ _1\"></span>venuti dei cambiamenti<span class=\"_ _1\"></span> in uno o pi\u00f9 dei <span class=\"_ _0\"></span>tre elementi<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>rilevanti ai fini della definizi<span class=\"_ _1\"></span>one di<span class=\"_ _2b2\"> </span>controllo. Il <span class=\"_ _0\"></span>consolidamento di <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>controllata<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>inizia <span class=\"_ _0\"></span>quando <span class=\"_ _0\"></span>il Gruppo <span class=\"_ _0\"></span>ne ottiene <span class=\"_ _0\"></span>il <span class=\"_ _6\"></span>controllo e <span class=\"_ _0\"></span>cessa <span class=\"_ _0\"></span>quando il<span class=\"_ _2b2\"> </span>Gruppo perde il cont<span class=\"_ _8\"></span>rollo. Le attivit\u00e0, le pa<span class=\"_ _1\"></span>ssivit\u00e0, i rica<span class=\"_ _1\"></span>vi ed i costi dell<span class=\"_ _1\"></span>a controllata acquisit<span class=\"_ _1\"></span>a o ceduta n<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>l corso<span class=\"_ _2b2\"> </span>dell\u2019esercizi<span class=\"_ _1\"></span>o sono <span class=\"_ _0\"></span>inclusi n<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>l bilancio consolidato dalla<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>data in cui il <span class=\"_ _0\"></span>Gruppo ottiene il controllo fino <span class=\"_ _0\"></span><span class=\"ff3\">alla data in<span class=\"_ _2b2\"> </span></span>cui il Gruppo no<span class=\"_ _1\"></span>n esercita pi<span class=\"_ _1\"></span>\u00f9 il controllo sulla s<span class=\"_ _1\"></span>ociet\u00e0.<span class=\"_ _2b2\"> </span>Se il <span class=\"_ _0\"></span>Gruppo perde il controllo di <span class=\"_ _0\"></span>una controllata, elimina le <span class=\"_ _0\"></span>relative attivit\u00e0 e <span class=\"_ _0\"></span>passivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>e le <span class=\"_ _0\"></span>altre componenti<span class=\"_ _1\"></span> di<span class=\"_ _2b2\"> </span>patrimonio <span class=\"_ _0\"></span>netto, <span class=\"_ _0\"></span>mentre <span class=\"_ _0\"></span>l\u2019eventuale <span class=\"_ _0\"></span>utile <span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>perdita <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>rilev<span class=\"_ _0\"></span>ata <span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>conto e<span class=\"_ _0\"></span>conomico<span class=\"_ _1\"></span>. <span class=\"_ _6\"></span>La <span class=\"_ _0\"></span>quota <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>partecipazion<span class=\"_ _1\"></span>e<span class=\"_ _2b2\"> </span>eventualmente mant<span class=\"_ _8\"></span>enuta \u00e8 rilevata al <span class=\"ff2\">fair value<span class=\"_ _8\"></span><span class=\"ff3\">.<span class=\"_ _2b2\"> </span></span></span>I Bilanci delle societ\u00e0 controllate sono redatti facendo riferim<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nto al 31 dicembre 2024, data di riferimento del<span class=\"_ _2b2\"> </span>Bilancio <span class=\"_ _6\"></span>Consolidato, <span class=\"_ _6\"></span>appositamente <span class=\"_ _6\"></span>predisposti <span class=\"_ _6\"></span>ed <span class=\"_ _c\"></span>appro<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>ati <span class=\"_ _6\"></span>dagli <span class=\"_ _c\"></span>organi <span class=\"_ _6\"></span>amministrati<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>i <span class=\"_ _c\"></span>d<span class=\"_ _8\"></span>elle <span class=\"_ _c\"></span>singol<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>entit\u00e0,<span class=\"_ _2b2\"> </span>opportunamente <span class=\"_ _8\"></span>rettificati, ove necessario, per u<span class=\"_ _8\"></span>nif<span class=\"_ _0\"></span>ormarli<span class=\"_ _1\"></span> ai principi contabil<span class=\"_ _8\"></span>i applicati dal Gruppo ENA<span class=\"_ _8\"></span>V.<span class=\"_ _0\"></span> Le <span class=\"_ _4d\"> </span>societ\u00e0 <span class=\"_ _b\"> </span>controllate<span class=\"_ _8\"></span>,<span class=\"_ _0\"></span> <span class=\"_ _4d\"> </span>incluse <span class=\"_ _4d\"> </span>nella <span class=\"_ _4d\"> </span>predetta <span class=\"_ _4d\"> </span>area <span class=\"_ _4d\"> </span>di <span class=\"_ _b\"> </span>consolidamento, <span class=\"_ _d\"> </span>s<span class=\"_ _0\"></span>ono <span class=\"_ _4d\"> </span>consolidate <span class=\"_ _d\"> </span>s<span class=\"_ _0\"></span>econdo <span class=\"_ _4d\"> </span>il <span class=\"_ _4d\"> </span>metodo<span class=\"_ _2b2\"> </span>integrale, in con<span class=\"_ _1\"></span>formit\u00e0 alle<span class=\"_ _1\"></span> seguenti modali<span class=\"_ _1\"></span>t\u00e0:<span class=\"_ _2b2\"> </span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff3\">le <span class=\"_ _0\"></span>attivit\u00e0 e <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>passivit\u00e0, <span class=\"_ _0\"></span>gli oneri <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>proventi delle <span class=\"_ _0\"></span>entit\u00e0 cons<span class=\"_ _0\"></span>olidate integralmente sono <span class=\"_ _0\"></span>assunte linea <span class=\"_ _0\"></span>per<span class=\"_ _2b2\"> </span></span></span>linea nel bilancio co<span class=\"_ _8\"></span>nsolidato; \u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff3\">il <span class=\"_ _c\"></span>valore <span class=\"_ _c\"></span>contabile <span class=\"_ _c\"></span>dell<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>partecipazioni <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _c\"></span>eliminato <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>fronte <span class=\"_ _c\"></span>della <span class=\"_ _c\"></span>corri<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>pondente <span class=\"_ _c\"></span>frazion<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>del <span class=\"_ _c\"></span>patrimonio<span class=\"_ _2b2\"> </span></span></span>netto <span class=\"_ _7\"> </span>delle <span class=\"_ _7\"> </span>imprese <span class=\"_ _b\"> </span>partecipate <span class=\"_ _7\"> </span>attribuendo <span class=\"_ _b\"> </span>ai  sing<span class=\"_ _8\"></span>oli  elementi <span class=\"_ _b\"> </span>dell\u2019attivo <span class=\"_ _b\"> </span>e <span class=\"_ _7\"> </span>del  pas<span class=\"_ _1\"></span>sivo <span class=\"_ _7\"> </span>il <span class=\"_ _7\"> </span>loro <span class=\"_ _7\"> </span>valore<span class=\"_ _2b2\"> </span>corrente alla data<span class=\"_ _8\"></span> di acquisizione del controllo;<span class=\"_ _2b2\"> </span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff3\">gli <span class=\"_ _c\"></span>utili<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>le <span class=\"_ _c\"></span>p<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rdite <span class=\"_ _c\"></span>n<span class=\"_ _1\"></span>on <span class=\"_ _c\"></span>ancora <span class=\"_ _6\"></span>realizzati <span class=\"_ _6\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _c\"></span>il <span class=\"_ _c\"></span>G<span class=\"_ _8\"></span>ru<span class=\"_ _0\"></span>ppo, <span class=\"_ _6\"></span>in <span class=\"_ _c\"></span>quanto <span class=\"_ _c\"></span>derivanti<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>da <span class=\"_ _c\"></span>operazio<span class=\"_ _8\"></span>ni <span class=\"_ _c\"></span>tra <span class=\"_ _c\"></span>societ\u00e0 <span class=\"_ _6\"></span>del<span class=\"_ _2b2\"> </span></span></span>Gruppo stes<span class=\"_ _1\"></span>so, sono elimin<span class=\"_ _1\"></span>ati, cos\u00ec come i rap<span class=\"_ _8\"></span>por<span class=\"_ _0\"></span>ti reciproci di<span class=\"_ _1\"></span> debito <span class=\"_ _1\"></span>e credito e di<span class=\"_ _1\"></span> costo e di ricavo;<span class=\"_ _2b2\"> </span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff3\">le rettifiche di con<span class=\"_ _1\"></span>solidamento te<span class=\"_ _1\"></span>ngono conto d<span class=\"_ _1\"></span>el loro effett<span class=\"_ _1\"></span>o fiscale diffe<span class=\"_ _1\"></span>rito.<span class=\"_ _2b2\"> </span></span></span>Traduzione dei bil<span class=\"_ _1\"></span>anci di soci<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>t\u00e0 estere I bilanci <span class=\"_ _8\"></span>delle societ\u00e0 <span class=\"_ _1\"></span>control<span class=\"_ _1\"></span>late sono <span class=\"_ _8\"></span>redatti utili<span class=\"_ _1\"></span>zzando la<span class=\"_ _1\"></span> valuta <span class=\"_ _8\"></span>dell\u2019ambiente <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>conomico <span class=\"_ _8\"></span>primario in <span class=\"_ _8\"></span>cui esse<span class=\"_ _2b2\"> </span>operano. <span class=\"_ _8\"></span>Ai <span class=\"_ _8\"></span>fini <span class=\"_ _8\"></span>del Bi<span class=\"_ _1\"></span>lancio <span class=\"_ _8\"></span>Consolidato<span class=\"_ _8\"></span>, il <span class=\"_ _8\"></span>bilancio <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>ciascuna<span class=\"_ _8\"></span> societ\u00e0<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>estera <span class=\"_ _8\"></span>\u00e8 tra<span class=\"_ _8\"></span>dotto <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>euro, c<span class=\"_ _8\"></span>he ra<span class=\"_ _1\"></span>ppresenta<span class=\"_ _2b2\"> </span>la valuta funzional<span class=\"_ _8\"></span>e del Gruppo, secondo le <span class=\"_ _1\"></span>seguenti regol<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>:<span class=\"_ _2b2\"> </span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff3\">le <span class=\"_ _c\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>l<span class=\"_ _8\"></span>e <span class=\"_ _c\"></span>passivit\u00e0 <span class=\"_ _6\"></span>sono <span class=\"_ _6\"></span>convertite <span class=\"_ _c\"></span>utili<span class=\"_ _8\"></span>zzando <span class=\"_ _c\"></span>i <span class=\"_ _6\"></span>tassi <span class=\"_ _c\"></span>di <span class=\"_ _6\"></span>cambio <span class=\"_ _6\"></span>in <span class=\"_ _c\"></span>ess<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>re <span class=\"_ _6\"></span>alla <span class=\"_ _c\"></span>data<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>di <span class=\"_ _6\"></span>riferimento <span class=\"_ _6\"></span>del<span class=\"_ _2b2\"> </span></span></span>bilancio;<span class=\"_ _2b2\"> </span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff7\">i <span class=\"_ _d\"></span>costi <span class=\"_ _d\"></span>ed <span class=\"_ _d\"></span>i <span class=\"_ _d\"></span>ricavi <span class=\"_ _c\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _c\"></span>convertiti <span class=\"_ _c\"></span>al <span class=\"_ _d\"></span>cambio <span class=\"_ _d\"></span>medio <span class=\"_ _d\"></span>dell\u2019esercizio, <span class=\"_ _c\"></span>il <span class=\"_ _c\"></span>cui <span class=\"_ _d\"></span>risultato <span class=\"_ _d\"></span>\u00e8 <span class=\"_ _d\"></span>ritenuto <span class=\"_ _d\"></span>una <span class=\"_ _c\"></span>affidabile<span class=\"_ _2b2\"> </span></span></span>approssimazi<span class=\"_ _1\"></span>one <span class=\"_ _4\"> </span>di <span class=\"_ _40\"> </span>quello <span class=\"_ _4\"> </span>che <span class=\"_ _40\"> </span>risulter<span class=\"_ _1\"></span>ebbe <span class=\"_ _4\"> </span>dall\u2019applicazione <span class=\"_ _4\"> </span>dei <span class=\"_ _40\"> </span>cambi <span class=\"_ _4\"> </span>vigenti <span class=\"_ _4\"> </span>alla <span class=\"_ _40\"> </span>data <span class=\"_ _4\"> </span>di <span class=\"_ _40\"> </span>ciascuna<span class=\"_ _2b2\"> </span>transazione;<span class=\"_ _2b2\"> </span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff3 ls5\">la <span class=\"_ _c\"></span></span><span class=\"ff2\">ri<span class=\"_ _1\"></span>serva <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>conversione, <span class=\"_ _6\"></span><span class=\"ff3\">inclusa <span class=\"_ _6\"></span>tra <span class=\"_ _6\"></span>le <span class=\"_ _6\"></span>voci <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>Patrimonio <span class=\"_ _6\"></span>Netto <span class=\"_ _6\"></span>Consolidato<span class=\"_ _8\"></span>,<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>accoglie <span class=\"_ _6\"></span>sia <span class=\"_ _6\"></span>le <span class=\"_ _6\"></span>differenze <span class=\"_ _0\"></span>di<span class=\"_ _2b2\"> </span></span></span></span>cambio generate dalla<span class=\"_ _1\"></span> conversion<span class=\"_ _1\"></span>e delle grandezze eco<span class=\"_ _8\"></span>nom<span class=\"_ _0\"></span>iche a un tasso di<span class=\"_ _1\"></span>fferente da quello di chiu<span class=\"_ _1\"></span>sura<span class=\"_ _2b2\"> </span>sia <span class=\"_ _8\"></span>quelle g<span class=\"_ _8\"></span>enerate <span class=\"_ _1\"></span>dalla <span class=\"_ _8\"></span>traduzione <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>patrimoni <span class=\"_ _1\"></span>netti <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>apertur<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>un <span class=\"_ _1\"></span>tasso <span class=\"_ _8\"></span>di <span class=\"_ _1\"></span>cambio <span class=\"_ _8\"></span>different<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>da <span class=\"_ _8\"></span>quello<span class=\"_ _2b2\"> </span>di <span class=\"_ _6\"></span>chiusura <span class=\"_ _c\"></span>d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _c\"></span>p<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>riodo <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>r<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ndicontazione. <span class=\"_ _6\"></span>Tale <span class=\"_ _6\"></span>riserva <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _c\"></span>riversata<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>a <span class=\"_ _6\"></span>Conto <span class=\"_ _c\"></span>Ec<span class=\"_ _1\"></span>onomico <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>mo<span class=\"_ _0\"></span>mento <span class=\"_ _6\"></span>della<span class=\"_ _2b2\"> </span>cessione della r<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>lativa pa<span class=\"_ _1\"></span>rtecipazione.<span class=\"_ _2b2\"> </span>I tassi di <span class=\"_ _0\"></span>cambio adottati per la traduzione dei bilanci delle societ\u00e0 con valuta funzi<span class=\"_ _8\"></span>onale <span class=\"_ _0\"></span>diversa dall\u2019euro son<span class=\"_ _1\"></span>o<span class=\"_ _2b2\"> </span>riportati nella<span class=\"_ _1\"></span> seguente tab<span class=\"_ _1\"></span>ella:<span class=\"_ _2b2\"> </span>Conversione delle<span class=\"_ _8\"></span> p<span class=\"_ _0\"></span>oste in <span class=\"_ _1\"></span>valuta Nel bila<span class=\"_ _1\"></span>ncio del<span class=\"_ _8\"></span> Gruppo l<span class=\"_ _1\"></span>e t<span class=\"_ _8\"></span>rans<span class=\"_ _0\"></span>azioni <span class=\"_ _8\"></span>in valuta <span class=\"_ _8\"></span>diversa dalla<span class=\"_ _8\"></span> valuta funzi<span class=\"_ _1\"></span>onale s<span class=\"_ _1\"></span>ono rile<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>ate al<span class=\"_ _8\"></span> tasso di<span class=\"_ _8\"></span> cambio i<span class=\"_ _8\"></span>n<span class=\"_ _2b2\"> </span>essere <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>data <span class=\"_ _6\"></span>dell\u2019operazi<span class=\"_ _8\"></span>one. <span class=\"_ _6\"></span>A <span class=\"_ _6\"></span>fine <span class=\"_ _0\"></span>esercizio <span class=\"_ _0\"></span>le <span class=\"_ _6\"></span>attivit\u00e0<span class=\"_ _8\"></span> <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>passivit\u00e0 <span class=\"_ _0\"></span>monetarie de<span class=\"_ _0\"></span>nominat<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>in <span class=\"_ _6\"></span>valuta <span class=\"_ _0\"></span>diversa<span class=\"_ _2b2\"> </span>dall\u2019euro sono adeg<span class=\"_ _1\"></span>uate a<span class=\"ff3\">l tasso di cambio in essere al<span class=\"_ _8\"></span>la data di chiusura del periodo contabile <span class=\"_ _1\"></span>di riferimento <span class=\"_ _8\"></span>e<span class=\"_ _2b2\"> </span></span>le differenze ca<span class=\"_ _8\"></span>mbio eventualmente emergenti<span class=\"_ _8\"></span> s<span class=\"_ _0\"></span>ono ri<span class=\"_ _8\"></span>f<span class=\"_ _0\"></span>lesse nel Conto Eco<span class=\"_ _8\"></span>nomico Consolidato. Aggregazioni azi<span class=\"_ _1\"></span>endali<span class=\"_ _2b2\"> </span>Le <span class=\"_ _0\"></span>operazioni di <span class=\"_ _6\"></span>aggregazio<span class=\"_ _8\"></span>ni <span class=\"_ _6\"></span>aziendali<span class=\"_ _8\"></span> <span class=\"_ _6\"></span>in <span class=\"_ _0\"></span>forza <span class=\"_ _0\"></span>delle quali <span class=\"_ _0\"></span>viene <span class=\"_ _0\"></span>acquisito <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>controll<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>un\u2019entit\u00e0 s<span class=\"_ _0\"></span>ono <span class=\"_ _0\"></span>rilevate<span class=\"_ _2b2\"> </span>in accordo con le <span class=\"_ _1\"></span>disposizio<span class=\"_ _1\"></span>ni contenute nell\u2019<span class=\"_ _8\"></span>I<span class=\"_ _0\"></span>FRS 3 <span class=\"ff2\">Aggregazioni azi<span class=\"_ _1\"></span>endali, <span class=\"ff7\">secondo il m<span class=\"_ _1\"></span>etodo dell\u2019acqui<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>izione<span class=\"_ _2b2\"> </span></span></span>(<span class=\"ff2\">acquisition method</span>). Il <span class=\"_ _0\"></span>costo di <span class=\"_ _0\"></span>acquisto, ovvero <span class=\"_ _0\"></span>il corrispettivo trasferito, \u00e8 rappresentato dal v<span class=\"_ _0\"></span>alore corrente<span class=\"_ _2b2\"> </span>(<span class=\"ff2\">fair <span class=\"_ _d\"> </span>va<span class=\"_ _0\"></span>lue</span>) <span class=\"_ _d\"></span>alla <span class=\"_ _d\"></span>data <span class=\"_ _4d\"> </span>di <span class=\"_ _4d\"> </span>acquisizione <span class=\"_ _d\"></span>delle <span class=\"_ _4d\"> </span>attivit\u00e0 <span class=\"_ _d\"></span>cedute, <span class=\"_ _d\"></span>delle <span class=\"_ _4d\"> </span>passivit\u00e0 <span class=\"_ _d\"></span>sostenute <span class=\"_ _d\"></span>o <span class=\"_ _4d\"> </span>assunte, <span class=\"_ _d\"></span>nonch\u00e9 <span class=\"_ _4d\"> </span>degli<span class=\"_ _2b2\"> </span>strumenti <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>capitale <span class=\"_ _6\"></span>emessi <span class=\"_ _c\"></span>dall\u2019acq<span class=\"_ _1\"></span>uirente. <span class=\"_ _6\"></span>I<span class=\"_ _0\"></span>l <span class=\"_ _c\"></span>co<span class=\"_ _1\"></span>sto <span class=\"_ _c\"></span>di <span class=\"_ _6\"></span>acquisto <span class=\"_ _c\"></span>inclu<span class=\"_ _1\"></span>de <span class=\"_ _c\"></span>il <span class=\"_ _c\"></span><span class=\"ff2\">fair <span class=\"_ _c\"></span>value<span class=\"ff3\"> <span class=\"_ _6\"></span>delle <span class=\"_ _c\"></span>eventual<span class=\"_ _1\"></span>i <span class=\"_ _c\"></span>att<span class=\"_ _1\"></span>ivit\u00e0 <span class=\"_ _6\"></span>e<span class=\"_ _2b2\"> </span></span></span>passivit\u00e0  per  corrispettivi<span class=\"_ _1\"></span>  potenziali.  I  costi  direttamente<span class=\"_ _8\"></span> <span class=\"_ _4\"> </span>attribuibili  all\u2019acq<span class=\"_ _8\"></span>uisizione  sono  rilevati  a  conto<span class=\"_ _2b2\"> </span>economico. Il costo di acqui<span class=\"_ _8\"></span>sto \u00e8 allocato rilevando l<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> attivit\u00e0, le <span class=\"_ _8\"></span>passivit\u00e0 e le passivit\u00e0<span class=\"_ _8\"></span> potenziali identificabili<span class=\"_ _1\"></span> dell\u2019acquisit<span class=\"_ _8\"></span>a<span class=\"_ _2b2\"> </span>ai <span class=\"_ _c\"></span>relati<span class=\"_ _1\"></span>vi <span class=\"_ _c\"></span><span class=\"ff2\">fair <span class=\"_ _c\"></span>value</span> <span class=\"_ _c\"></span><span class=\"ff7\">a<span class=\"_ _1\"></span>lla <span class=\"_ _c\"></span>da<span class=\"_ _8\"></span>ta <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>acquisizi<span class=\"_ _1\"></span>one, <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>l<span class=\"_ _1\"></span>\u2019importo <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>qualsiasi <span class=\"_ _c\"></span>part<span class=\"_ _8\"></span>ecipazione <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>mino<span class=\"_ _8\"></span>ranza, <span class=\"_ _c\"></span>rispetto <span class=\"_ _6\"></span>al<span class=\"_ _2b2\"> </span></span>valore <span class=\"_ _d\"></span>netto <span class=\"_ _d\"></span>degli <span class=\"_ _d\"></span>importi <span class=\"_ _c\"></span>delle <span class=\"_ _4d\"> </span>attivit\u00e0 <span class=\"_ _c\"></span>e <span class=\"_ _4d\"> </span>passivit\u00e0<span class=\"_ _8\"></span> <span class=\"_ _4d\"> </span>identificabili <span class=\"_ _d\"></span>nell\u2019acquisita<span class=\"_ _8\"></span> <span class=\"_ _4d\"> </span>stessa <span class=\"_ _d\"></span>valutate <span class=\"_ _d\"></span>al <span class=\"_ _b\"> </span><span class=\"ff2\">fair <span class=\"_ _d\"></span>value<span class=\"ff3\">, <span class=\"_ _d\"></span>\u00e8<span class=\"_ _2b2\"> </span></span></span>rilevato <span class=\"_ _8\"></span>come a<span class=\"_ _8\"></span>vviamento, <span class=\"_ _8\"></span>ovvero, s<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>negativo, i<span class=\"_ _8\"></span>mputato <span class=\"_ _8\"></span>a conto <span class=\"_ _8\"></span>economico. <span class=\"_ _8\"></span>Il <span class=\"_ _8\"></span>valore delle <span class=\"_ _8\"></span>interess<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nze <span class=\"_ _8\"></span>di te<span class=\"_ _8\"></span>rzi<span class=\"_ _2b2\"> </span>\u00e8 <span class=\"_ _c\"></span>d<span class=\"_ _1\"></span>eterminato <span class=\"_ _6\"></span>in <span class=\"_ _c\"></span>proporzio<span class=\"_ _8\"></span>ne <span class=\"_ _c\"></span>alle <span class=\"_ _6\"></span>quote <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>part<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>cipazi<span class=\"_ _1\"></span>one <span class=\"_ _c\"></span>det<span class=\"_ _8\"></span>enu<span class=\"_ _0\"></span>te <span class=\"_ _6\"></span>dai <span class=\"_ _c\"></span>t<span class=\"_ _1\"></span>erzi <span class=\"_ _c\"></span>n<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>lle <span class=\"_ _c\"></span>a<span class=\"_ _1\"></span>ttivit\u00e0 <span class=\"_ _6\"></span>nette <span class=\"_ _c\"></span>id<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ntificabil<span class=\"_ _8\"></span>i<span class=\"_ _2b2\"> </span>dell\u2019acquisita, <span class=\"_ _1\"></span>ovvero al lor<span class=\"_ _1\"></span>o <span class=\"ff2\">fair value<span class=\"ff3\"> alla data di<span class=\"_ _1\"></span> acquisizione.<span class=\"_ _2b2\"> </span></span></span>Qualora <span class=\"_ _c\"></span>l<span class=\"_ _1\"></span>\u2019aggregazion<span class=\"_ _1\"></span>e <span class=\"_ _c\"></span>aziendal<span class=\"_ _1\"></span>e <span class=\"_ _c\"></span>sia <span class=\"_ _c\"></span>r<span class=\"_ _1\"></span>ealizzata <span class=\"_ _6\"></span>in <span class=\"_ _c\"></span>pi\u00f9 <span class=\"_ _c\"></span>fasi, <span class=\"_ _6\"></span>le <span class=\"_ _c\"></span>quote <span class=\"_ _c\"></span>part<span class=\"_ _8\"></span>ecipative <span class=\"_ _c\"></span>precedent<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>mente <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>tenute<span class=\"_ _2b2\"> </span>sarebbero rimi<span class=\"_ _1\"></span>surate al <span class=\"ff2\">fair value</span> <span class=\"ff7\">e<span class=\"_ _1\"></span> l\u2019eventuale dif<span class=\"_ _8\"></span>f<span class=\"_ _0\"></span>erenza (positiva <span class=\"_ _8\"></span>o negativa) imputata a conto<span class=\"_ _8\"></span> economico.<span class=\"_ _2b2\"> </span></span>L\u2019eventuale corrisp<span class=\"_ _1\"></span>ettivo potenziale \u00e8 rilevato al <span class=\"_ _0\"></span><span class=\"ff2\">fair value<span class=\"ff3\"> alla data di <span class=\"_ _0\"></span>acquisizi<span class=\"_ _1\"></span>one. Le variazioni successive del<span class=\"_ _2b2\"> </span></span></span>fair value<span class=\"ff3\"> del <span class=\"_ _0\"></span>corrispetti<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>o potenziale, classificato com<span class=\"_ _1\"></span>e strumento finanziario ai sensi di IFRS 9, sono<span class=\"_ _0\"></span> rilevate a<span class=\"_ _2b2\"> </span></span>conto <span class=\"_ _8\"></span>economico. <span class=\"_ _8\"></span>I co<span class=\"_ _1\"></span>rrispett<span class=\"_ _1\"></span>ivi <span class=\"_ _8\"></span>potenziali <span class=\"_ _8\"></span>classificati <span class=\"_ _8\"></span>come <span class=\"_ _1\"></span>strumento <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>capitale <span class=\"_ _8\"></span>non so<span class=\"_ _8\"></span>no rimisu<span class=\"_ _1\"></span>rati <span class=\"_ _8\"></span>e <span class=\"_ _1\"></span>vengono<span class=\"_ _2b2\"> </span>contabilizza<span class=\"_ _1\"></span>ti direttament<span class=\"_ _1\"></span>e nel Patrimonio Netto.<span class=\"_ _1\"></span>   Nel <span class=\"_ _c\"></span>caso <span class=\"_ _6\"></span>in <span class=\"_ _c\"></span>cui <span class=\"_ _c\"></span>i <span class=\"_ _c\"></span><span class=\"ff2\">fair <span class=\"_ _6\"></span>value</span> <span class=\"_ _c\"></span>delle <span class=\"_ _c\"></span>attivit\u00e0<span class=\"_ _8\"></span>, <span class=\"_ _c\"></span>delle <span class=\"_ _c\"></span>passi<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _c\"></span>e <span class=\"_ _6\"></span>delle <span class=\"_ _c\"></span>passivit\u00e0 <span class=\"_ _6\"></span>potenziali <span class=\"_ _6\"></span>poss<span class=\"_ _0\"></span>ano <span class=\"_ _c\"></span>d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>terminarsi <span class=\"_ _6\"></span>solo<span class=\"_ _2b2\"> </span>provvisoriament<span class=\"_ _8\"></span>e, <span class=\"_ _c\"></span>l\u2019aggregazione <span class=\"_ _c\"></span>azi<span class=\"_ _8\"></span>endale <span class=\"_ _c\"></span>\u00e8 <span class=\"_ _c\"></span>rilevata<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>utilizzando <span class=\"_ _c\"></span>tali <span class=\"_ _c\"></span>valori<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>provvisori. <span class=\"_ _c\"></span>Le <span class=\"_ _c\"></span>ev<span class=\"_ _1\"></span>entuali <span class=\"_ _c\"></span>rettific<span class=\"_ _8\"></span>he,<span class=\"_ _2b2\"> </span>derivanti <span class=\"_ _c\"></span>dal<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>completamen<span class=\"_ _8\"></span>to <span class=\"_ _c\"></span>del <span class=\"_ _c\"></span>processo <span class=\"_ _c\"></span>di <span class=\"_ _6\"></span>v<span class=\"_ _0\"></span>alutazione, <span class=\"_ _c\"></span>sono <span class=\"_ _c\"></span>ril<span class=\"_ _1\"></span>evate <span class=\"_ _c\"></span>entro<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>12 <span class=\"_ _c\"></span>mesi <span class=\"_ _c\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>partire <span class=\"_ _c\"></span>dalla<span class=\"_ _8\"></span> <span class=\"_ _d\"></span>data <span class=\"_ _c\"></span>di<span class=\"_ _2b2\"> </span>acquisizione, rid<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>terminan<span class=\"_ _8\"></span>do i dati comparativi.<span class=\"_ _2b2\"> </span>L\u2019avviamento <span class=\"_ _7\"> </span>emergent<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>dall\u2019acquisizione <span class=\"_ _7\"> </span>di <span class=\"_ _7\"> </span>societ\u00e0  controll<span class=\"_ _8\"></span>ate,  rappres<span class=\"_ _1\"></span>enta  l<span class=\"_ _8\"></span>\u2019e<span class=\"_ _0\"></span>ccedenza <span class=\"_ _b\"> </span>del  corrisp<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ttivo<span class=\"_ _2b2\"> </span>corrisposto, <span class=\"_ _d\"></span>valutato <span class=\"_ _d\"></span>al <span class=\"_ _4d\"> </span><span class=\"ff2\">fair <span class=\"_ _d\"> </span>value</span> <span class=\"_ _4d\"> </span>alla <span class=\"_ _4d\"> </span>data <span class=\"_ _d\"></span>di <span class=\"_ _4d\"> </span>acquisizione, <span class=\"_ _d\"></span>rispetto <span class=\"_ _d\"></span>al <span class=\"_ _d\"> </span>v<span class=\"_ _0\"></span>alore <span class=\"_ _d\"></span>netto <span class=\"_ _4d\"> </span>delle <span class=\"_ _d\"></span>attivit\u00e0 <span class=\"_ _d\"></span>e <span class=\"_ _4d\"> </span>passivit\u00e0<span class=\"_ _2b2\"> </span>identificabili <span class=\"_ _d\"></span>nell\u2019acquisita <span class=\"_ _4d\"> </span>stessa <span class=\"_ _4d\"> </span>valutate <span class=\"_ _4d\"> </span>al <span class=\"_ _b\"> </span><span class=\"ff2\">fair <span class=\"_ _b\"> </span>value</span>. <span class=\"_ _4d\"> </span>Dopo <span class=\"_ _4d\"> </span>la <span class=\"_ _b\"> </span>rilevazione <span class=\"_ _d\"> </span>iniziale, <span class=\"_ _b\"> </span>l\u2019avviam<span class=\"_ _1\"></span>ento <span class=\"_ _4d\"> </span>non <span class=\"_ _4d\"> </span>viene<span class=\"_ _2b2\"> </span>assoggettato <span class=\"_ _8\"></span>ad <span class=\"_ _8\"></span>ammortamento<span class=\"_ _1\"></span>, <span class=\"_ _8\"></span>ma s<span class=\"_ _8\"></span>ottoposto a<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>verifica <span class=\"_ _8\"></span>almeno <span class=\"_ _8\"></span>annuale <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>re<span class=\"_ _0\"></span>cuperabili<span class=\"_ _8\"></span>t\u00e0. Al <span class=\"_ _8\"></span>fine <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>verifica<span class=\"_ _2b2\"> </span>della  riduzione  di  valor<span class=\"_ _1\"></span>e  (<span class=\"ff2\">impairment<span class=\"ff7\">),  l\u2019avviamento<span class=\"_ _1\"></span>  acquisito  nell\u2019ambito  di  un\u2019aggregazi<span class=\"_ _1\"></span>one  aziendale<span class=\"_ _1\"></span>  \u00e8<span class=\"_ _2b2\"> </span></span></span>allocato, <span class=\"_ _0\"></span>dalla <span class=\"_ _0\"></span>data <span class=\"_ _6\"></span>di <span class=\"_ _0\"></span>acquisizione, <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>ciascuna <span class=\"_ _0\"></span>unit\u00e0 <span class=\"_ _0\"></span>generatrice <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>flussi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>cassa <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span><span class=\"ff2\">cash <span class=\"_ _6\"></span>generatin<span class=\"_ _1\"></span>g <span class=\"_ _0\"></span>unit<span class=\"ff3\"> <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>CGU)<span class=\"_ _2b2\"> </span></span></span>del <span class=\"_ _6\"></span>Gruppo <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>cui <span class=\"_ _6\"></span>si <span class=\"_ _6\"></span>prevedono <span class=\"_ _6\"></span>benefici <span class=\"_ _6\"></span>derivanti <span class=\"_ _0\"></span>dalle <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>inergie <span class=\"_ _0\"></span>dell\u2019aggregazione, <span class=\"_ _0\"></span>a <span class=\"_ _c\"></span>p<span class=\"_ _1\"></span>rescindere <span class=\"_ _6\"></span>dal <span class=\"_ _6\"></span>fatto <span class=\"_ _6\"></span>che<span class=\"_ _2b2\"> </span>altre attivit\u00e0 o <span class=\"_ _8\"></span>pass<span class=\"_ _0\"></span>ivit\u00e0 d<span class=\"_ _1\"></span>ell\u2019entit\u00e0 acquisita<span class=\"_ _1\"></span> siano ass<span class=\"_ _8\"></span>egnate a tali unit\u00e0. Una <span class=\"_ _0\"></span>CGU <span class=\"_ _0\"></span>rappresenta il <span class=\"_ _0\"></span>pi\u00f9 <span class=\"_ _0\"></span>piccolo <span class=\"_ _0\"></span>gruppo <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>genera <span class=\"_ _0\"></span>flussi finanziari <span class=\"_ _0\"></span>largamente <span class=\"_ _0\"></span>indipen<span class=\"_ _1\"></span>denti. Nel<span class=\"_ _2b2\"> </span>processo <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>in<span class=\"_ _8\"></span>div<span class=\"_ _0\"></span>iduazi<span class=\"_ _1\"></span>one <span class=\"_ _8\"></span>delle <span class=\"_ _16\"></span>predette <span class=\"_ _8\"></span>CGU, <span class=\"_ _8\"></span>il <span class=\"_ _16\"></span>management <span class=\"_ _8\"></span>ha <span class=\"_ _8\"></span>tenuto <span class=\"_ _16\"></span>conto <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>natura <span class=\"_ _16\"></span>specifica <span class=\"_ _8\"></span>dell\u2019attivi<span class=\"_ _8\"></span>t\u00e0<span class=\"_ _2b2\"> </span>e de<span class=\"_ _0\"></span>l <span class=\"ff2\">business</span> cui <span class=\"_ _0\"></span>appartiene (aree di<span class=\"_ _0\"></span><span class=\"ff2\"> business</span>, normativa <span class=\"_ _0\"></span>di riferimento, ecc.) verificando <span class=\"_ _0\"></span>che i <span class=\"_ _0\"></span>flussi finanziari<span class=\"_ _2b2\"> </span>in <span class=\"_ _8\"></span>entrata <span class=\"_ _8\"></span>derivanti<span class=\"_ _8\"></span> <span class=\"_ _1\"></span>da <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>gruppo <span class=\"_ _8\"></span>di<span class=\"_ _8\"></span> a<span class=\"_ _1\"></span>ttivit\u00e0 <span class=\"_ _8\"></span>fosse<span class=\"_ _1\"></span>ro <span class=\"_ _8\"></span>stretta<span class=\"_ _1\"></span>mente <span class=\"_ _8\"></span>indipendenti<span class=\"_ _8\"></span> e<span class=\"_ _8\"></span> a<span class=\"_ _1\"></span>mpiamente <span class=\"_ _8\"></span>auton<span class=\"_ _8\"></span>om<span class=\"_ _0\"></span>i <span class=\"_ _8\"></span>da <span class=\"_ _8\"></span>quell<span class=\"_ _8\"></span>i<span class=\"_ _2b2\"> </span>derivanti <span class=\"_ _8\"></span>da <span class=\"_ _8\"></span>altre <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>(o <span class=\"_ _8\"></span>gruppi <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>attivit\u00e0). <span class=\"_ _8\"></span>Inoltre, <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>incluse <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>ogni <span class=\"_ _8\"></span>CGU <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>state <span class=\"_ _8\"></span>individuat<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>anche<span class=\"_ _2b2\"> </span><table class=\"s w441 h4f5\" id=\"_6c3c3146-1684-4698-bd81-819ffc03d18c\"><tr><td></td><td class=\"c x3c5 y1e94 w1ba h257\"><div class=\"t m3a x32 h258 y11da ff6 fs80 fc0 sc0 lscc ws0\">2024<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x3c6 y1e94 w1b9 h257\"><div class=\"t m3a x32 h258 y11da ff6 fs80 fc0 sc0 lscc ws0\">2023<span class=\"_ _2b2\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x3c7 y1e96 w442 h4f6\"><div class=\"t m3a x1ae h255 y1e95 ff4 fs80 fc0 sc0 ls0 ws0\">Me<span class=\"_ _0\"></span>d<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span>a<span class=\"_ _c\"></span> d<span class=\"_ _0\"></span>e<span class=\"_ _c\"></span>i<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>12<span class=\"_ _2b2\"> </span></div></td><td class=\"c x3c8 y1e96 w443 h4f6\"><div class=\"t m3a x1ae h255 y1e95 ff4 fs80 fc0 sc0 ls0 ws0\">Pu<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>tu<span class=\"_ _6\"></span>a<span class=\"_ _c\"></span>l<span class=\"_ _6\"></span>e<span class=\"_ _c\"></span> a<span class=\"_ _c\"></span>l<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>31<span class=\"_ _2b2\"> </span></div></td><td class=\"c x22a y1e96 w444 h4f6\"><div class=\"t m3a x1ae h255 y1e95 ff4 fs80 fc0 sc0 ls0 ws0\">Me<span class=\"_ _0\"></span>d<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span>a<span class=\"_ _c\"></span> d<span class=\"_ _0\"></span>e<span class=\"_ _c\"></span>i<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>12<span class=\"_ _2b2\"> </span></div></td><td class=\"c x3c9 y1e96 w443 h4f6\"><div class=\"t m3a x1ae h255 y1e95 ff4 fs80 fc0 sc0 ls0 ws0\">Pu<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>tu<span class=\"_ _6\"></span>a<span class=\"_ _c\"></span>l<span class=\"_ _6\"></span>e<span class=\"_ _c\"></span> a<span class=\"_ _c\"></span>l<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>31<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td class=\"c x3ca y1e97 w445 h4f6\"><div class=\"t m3a x1ae h255 y1e95 ff4 fs80 fc0 sc0 ls0 ws0\">m<span class=\"_ _0\"></span>e<span class=\"_ _6\"></span>s<span class=\"_ _c\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x3cb y1e97 w446 h4f6\"><div class=\"t m3a x1ae h255 y1e95 ff4 fs80 fc0 sc0 ls0 ws0\">d<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>ce<span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>b<span class=\"_ _6\"></span>re<span class=\"_ _2b2\"> </span></div></td><td class=\"c x3cc y1e97 w445 h4f6\"><div class=\"t m3a x1ae h255 y1e95 ff4 fs80 fc0 sc0 ls0 ws0\">m<span class=\"_ _0\"></span>e<span class=\"_ _6\"></span>s<span class=\"_ _c\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x3cd y1e97 w446 h4f6\"><div class=\"t m3a x1ae h255 y1e95 ff4 fs80 fc0 sc0 ls0 ws0\">d<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>ce<span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>b<span class=\"_ _6\"></span>re<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1e98 w447 h4f6\"><div class=\"t m3a x1ae h255 y1e95 ff4 fs80 fc0 sc0 ls0 ws0\">R<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>n<span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>gi<span class=\"_ _c\"></span>t m<span class=\"_ _0\"></span>a<span class=\"_ _c\"></span>l<span class=\"_ _c\"></span>e<span class=\"_ _6\"></span>s<span class=\"_ _c\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x3ce y1e98 w448 h4f6\"><div class=\"t m3a x1ae h255 y1e95 ff4 fs80 fc0 sc0 ls0 ws0\">4,95<span class=\"_ _8\"></span>06<span class=\"_ _2b2\"> </span></div></td><td class=\"c x3cf y1e98 w449 h4f6\"><div class=\"t m3a x1ae h255 y1e95 ff4 fs80 fc0 sc0 ls0 ws0\">4<span class=\"_ _1\"></span>,645<span class=\"_ _8\"></span>4<span class=\"_ _2b2\"> </span></div></td><td class=\"c x3d0 y1e98 w44a h4f6\"><div class=\"t m3a x1ae h255 y1e95 ff4 fs80 fc0 sc0 ls0 ws0\">4,9316<span class=\"_ _2b2\"> </span></div></td><td class=\"c x3d1 y1e98 w44b h4f6\"><div class=\"t m3a x1ae h255 y1e95 ff4 fs80 fc0 sc0 ls0 ws0\">5,07<span class=\"_ _8\"></span>75<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1e99 w44c h4f6\"><div class=\"t m3a x1ae h255 y1e95 ff4 fs80 fc0 sc0 ls0 ws0\">D<span class=\"_ _0\"></span>o<span class=\"_ _6\"></span>l<span class=\"_ _c\"></span>l<span class=\"_ _6\"></span>a<span class=\"_ _c\"></span>ri<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>s<span class=\"_ _c\"></span>ta<span class=\"_ _6\"></span>tu<span class=\"_ _6\"></span>n<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span>te<span class=\"_ _0\"></span>n<span class=\"_ _6\"></span>s<span class=\"_ _c\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x3ce y1e99 w448 h4f6\"><div class=\"t m3a x1ae h255 y1e95 ff4 fs80 fc0 sc0 ls0 ws0\">1,08<span class=\"_ _8\"></span>21<span class=\"_ _2b2\"> </span></div></td><td class=\"c x3cf y1e99 w449 h4f6\"><div class=\"t m3a x1ae h255 y1e95 ff4 fs80 fc0 sc0 ls0 ws0\">1<span class=\"_ _1\"></span>,038<span class=\"_ _8\"></span>9<span class=\"_ _2b2\"> </span></div></td><td class=\"c x3d0 y1e99 w44a h4f6\"><div class=\"t m3a x1ae h255 y1e95 ff4 fs80 fc0 sc0 ls0 ws0\">1,0816<span class=\"_ _2b2\"> </span></div></td><td class=\"c x3d1 y1e99 w44b h4f6\"><div class=\"t m3a x1ae h255 y1e95 ff4 fs80 fc0 sc0 ls0 ws0\">1,10<span class=\"_ _8\"></span>50<span class=\"_ _2b2\"> </span></div></td></tr></table>sulla <span class=\"_ _c\"></span>bas<span class=\"_ _1\"></span>e <span class=\"_ _c\"></span>delle <span class=\"_ _6\"></span>modalit\u00e0 <span class=\"_ _c\"></span>attraverso <span class=\"_ _6\"></span>le <span class=\"_ _c\"></span>quali <span class=\"_ _c\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _c\"></span>management <span class=\"_ _6\"></span>le <span class=\"_ _c\"></span>monitora <span class=\"_ _6\"></span>e <span class=\"_ _c\"></span>le <span class=\"_ _c\"></span>gestisce <span class=\"_ _6\"></span>nell\u2019ambito <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _c\"></span>prop<span class=\"_ _8\"></span>rio<span class=\"_ _2b2\"> </span>modello di <span class=\"ff2\">busine<span class=\"_ _8\"></span>ss<span class=\"ff3\">.<span class=\"_ _2b2\"> </span></span></span>Se l\u2019avviamento \u00e8 <span class=\"_ _0\"></span>stato <span class=\"_ _0\"></span>alloca<span class=\"_ _1\"></span>to <span class=\"_ _0\"></span>a un\u2019unit\u00e0 <span class=\"_ _0\"></span>generatrice di flussi f<span class=\"_ _0\"></span>inanziari e <span class=\"_ _0\"></span>l\u2019entit\u00e0<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>dismette <span class=\"_ _0\"></span>parte delle <span class=\"_ _0\"></span>attivit\u00e0<span class=\"_ _2b2\"> </span>di <span class=\"_ _c\"></span>tale <span class=\"_ _6\"></span>unit\u00e0, <span class=\"_ _c\"></span>l\u2019avviamento <span class=\"_ _6\"></span>associato <span class=\"_ _c\"></span>all<span class=\"_ _1\"></span>\u2019attivit\u00e0 <span class=\"_ _6\"></span>dismessa <span class=\"_ _c\"></span>\u00e8 <span class=\"_ _c\"></span>inclu<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>o <span class=\"_ _c\"></span>nel <span class=\"_ _6\"></span>v<span class=\"_ _0\"></span>alore <span class=\"_ _c\"></span>c<span class=\"_ _8\"></span>ontabile <span class=\"_ _c\"></span>dell\u2019atti<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _c\"></span>qua<span class=\"_ _1\"></span>ndo <span class=\"_ _c\"></span>si<span class=\"_ _2b2\"> </span>determina <span class=\"_ _6\"></span>l\u2019utile <span class=\"_ _c\"></span>o <span class=\"_ _c\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _c\"></span>perdita<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>della <span class=\"_ _c\"></span>di<span class=\"_ _8\"></span>smissione. <span class=\"_ _6\"></span>L<span class=\"_ _0\"></span>\u2019avviamento <span class=\"_ _6\"></span>associato <span class=\"_ _c\"></span>con <span class=\"_ _6\"></span>l\u2019attivit\u00e0 <span class=\"_ _6\"></span>dismessa <span class=\"_ _c\"></span>\u00e8 <span class=\"_ _c\"></span>d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>terminat<span class=\"_ _8\"></span>o<span class=\"_ _2b2\"> </span>sulla <span class=\"_ _8\"></span>base <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>valori <span class=\"_ _8\"></span>re<span class=\"_ _0\"></span>lativi<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>all\u2019attivit\u00e0 <span class=\"_ _8\"></span>dismessa <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>parte <span class=\"_ _8\"></span>mantenuta <span class=\"_ _8\"></span>nell\u2019unit\u00e0 <span class=\"_ _8\"></span>generatrice <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>flussi <span class=\"_ _8\"></span>finanziari.<span class=\"_ _2b2\"> </span>Area di consolida<span class=\"_ _8\"></span>mento L\u2019area <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>consolidamento <span class=\"_ _c\"></span>al <span class=\"_ _d\"></span>31 <span class=\"_ _4d\"> </span>dicembre <span class=\"_ _d\"></span>2024 <span class=\"_ _d\"></span>non <span class=\"_ _c\"></span>ha <span class=\"_ _4d\"> </span>subito <span class=\"_ _d\"></span>variazioni <span class=\"_ _d\"></span>rispetto <span class=\"_ _c\"></span>all\u2019esercizio <span class=\"_ _d\"></span>precedente. <span class=\"_ _c\"></span>S<span class=\"_ _0\"></span>i<span class=\"_ _2b2\"> </span>evidenzia che la Capogrup<span class=\"_ _1\"></span>po ha deliberato nel mese<span class=\"_ _1\"></span> di dicembre 2024 la messa in liquidazi<span class=\"_ _1\"></span>one volontaria dell<span class=\"_ _8\"></span>a<span class=\"_ _2b2\"> </span>controllata <span class=\"_ _8\"></span>Enav Asi<span class=\"_ _1\"></span>a Paci<span class=\"_ _8\"></span>f<span class=\"_ _0\"></span>ic <span class=\"_ _8\"></span>la cui <span class=\"_ _8\"></span>conclusione <span class=\"_ _8\"></span>\u00e8<span class=\"_ _0\"></span> p<span class=\"_ _8\"></span>rev<span class=\"_ _0\"></span>ista <span class=\"_ _8\"></span>nel 2025. <span class=\"_ _8\"></span>Di con<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>eguenza <span class=\"_ _8\"></span>si \u00e8 <span class=\"_ _8\"></span>provveduto <span class=\"_ _8\"></span>a classi<span class=\"_ _8\"></span>f<span class=\"_ _0\"></span>icare<span class=\"_ _2b2\"> </span>la stessa nell\u2019a<span class=\"_ _8\"></span>mb<span class=\"_ _0\"></span>ito dell<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> attivit\u00e0<span class=\"_ _8\"></span> e<span class=\"_ _0\"></span> passivit\u00e0 po<span class=\"_ _8\"></span>ssedute per la vendita, i<span class=\"_ _8\"></span>n <span class=\"_ _0\"></span>coerenza <span class=\"_ _1\"></span>con il principio <span class=\"_ _1\"></span>IFRS 5.<span class=\"_ _2b2\"> </span>Le societ\u00e0 incluse <span class=\"_ _0\"></span>nell\u2019area<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>consolidamento sono riportate<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>nella seguente tabella con evidenza dei <span class=\"_ _0\"></span>valori del<span class=\"_ _2b2\"> </span>capitale sociale<span class=\"_ _1\"></span> al 31 dicembre<span class=\"_ _1\"></span> 2024 espres<span class=\"_ _1\"></span>si in migliai<span class=\"_ _1\"></span>a di euro e la pe<span class=\"_ _1\"></span>rcentuale di<span class=\"_ _1\"></span> partecipazione: <table class=\"s w44d h4f7\" id=\"_3b742a83-8ce6-4dae-b32b-f9bcf1405a94\"><tr><td></td><td></td><td></td><td></td><td class=\"c x3d3 y1e9b w44e h4d5\"><div class=\"t m3b x1ae h25a y1e9a ff6 fs81 fc0 sc0 ls0 ws0\">Metodo <span class=\"_ _8\"></span>di<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x3d4 y1e9c w1bd h25f\"><div class=\"t m3b x6b h25a y11ec ff6 fs81 fc0 sc0 ls0 ws0\">% di <span class=\"_ _8\"></span>part<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>cipazione<span class=\"_ _2b2\"> </span></div></td><td></td></tr><tr><td class=\"c x3d5 y1e9d w1c0 h25e\"><div class=\"t m3b x65 h25a y11ea ff6 fs81 fc0 sc0 ls0 ws0\">D<span class=\"_ _1\"></span>enominazione<span class=\"_ _2b2\"> </span></div></td><td class=\"c x3d6 y1e9d w1c1 h25e\"><div class=\"t m3b x65 h25a y11ea ff6 fs81 fc0 sc0 ls0 ws0\">Sede<span class=\"_ _2b2\"> </span></div></td><td class=\"c x3d7 y1e9d w1be h25e\"><div class=\"t m3b xcd h25a y11ea ff6 fs81 fc0 sc0 ls0 ws0\">Att<span class=\"_ _8\"></span>i<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _8\"></span>svolta<span class=\"_ _2b2\"> </span></div></td><td class=\"c x3d8 y1e9d w1bf h25e\"><div class=\"t m3b x2c h25a y11ea ff6 fs81 fc0 sc0 ls0 ws0\">Valuta<span class=\"_ _2b2\"> </span></div></td><td class=\"c x3d9 y1e9e w44f h4d5\"><div class=\"t m3b x1ae h25a y1e9a ff6 fs81 fc0 sc0 ls0 ws0\">conso<span class=\"_ _8\"></span>l<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>da<span class=\"_ _1\"></span>mento<span class=\"_ _2b2\"> </span></div></td><td class=\"c x3da y1e9d w1bc h25e\"><div class=\"t m3b x2e h25a y11ea ff6 fs81 fc0 sc0 ls0 ws0\">Cap<span class=\"_ _1\"></span>itale Soc<span class=\"_ _8\"></span>i<span class=\"_ _0\"></span>ale<span class=\"_ _2b2\"> </span></div></td><td class=\"c x3db y1e9f w450 h4d5\"><div class=\"t m3b x1ae h25a y1e9a ff6 fs81 fc0 sc0 ls0 ws0\">diretta<span class=\"_ _2b2\"> </span></div></td><td class=\"c x3dc y1e9f w451 h4d5\"><div class=\"t m3b x1ae h25a y1e9a ff6 fs81 fc0 sc0 ls0 ws0\">di gr<span class=\"_ _8\"></span>uppo<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1ea1 w452 h4db\"><div class=\"t m3b x1ae h25b y1ea0 ff4 fs81 fc0 sc0 ls0 ws0\">Techno Sky S.r.l.<span class=\"_ _2b2\"> </span></div></td><td class=\"c x3dd y1ea1 w453 h4db\"><div class=\"t m3b x1ae h25b y1ea0 ff4 fs81 fc0 sc0 ls0 ws0\">Roma<span class=\"_ _2b2\"> </span></div></td><td class=\"c x3de y1ea1 w454 h4db\"><div class=\"t m3b x1ae h25b y1ea0 ff4 fs81 fc0 sc0 ls0 ws0\">Se<span class=\"_ _0\"></span>rvi<span class=\"_ _0\"></span>zi<span class=\"_ _2b2\"> </span></div></td><td class=\"c x3df y1ea1 w455 h4db\"><div class=\"t m3b x1ae h25b y1ea0 ff4 fs81 fc0 sc0 ls0 ws0\">e<span class=\"_ _0\"></span>uro<span class=\"_ _2b2\"> </span></div></td><td class=\"c x3e0 y1ea1 w456 h4db\"><div class=\"t m3b x1ae h25b y1ea0 ff4 fs81 fc0 sc0 ls0 ws0\">Inte<span class=\"_ _0\"></span>grale<span class=\"_ _2b2\"> </span></div></td><td class=\"c x3e1 y1ea1 w457 h4db\"><div class=\"t m3b x1ae h25b y1ea0 ff4 fs81 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>.60<span class=\"_ _8\"></span>0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x3e2 y1ea1 w458 h4db\"><div class=\"t m3b x1ae h25b y1ea0 ff4 fs81 fc0 sc0 lsce ws0\">100%<span class=\"_ _2b2\"> </span></div></td><td class=\"c x3e3 y1ea1 w458 h4db\"><div class=\"t m3b x1ae h25b y1ea0 ff4 fs81 fc0 sc0 lsce ws0\">100%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1ea2 w459 h4db\"><div class=\"t m3b x1ae h25b y1ea0 ff4 fs81 fc0 sc0 ls0 ws0\">D-Fl<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ght S.p.A<span class=\"_ _0\"></span>.<span class=\"_ _2b2\"> </span></div></td><td class=\"c x3e4 y1ea2 w45a h4db\"><div class=\"t m3b x1ae h25b y1ea0 ff4 fs81 fc0 sc0 ls0 ws0\">Roma<span class=\"_ _2b2\"> </span></div></td><td class=\"c x3e5 y1ea2 w454 h4db\"><div class=\"t m3b x1ae h25b y1ea0 ff4 fs81 fc0 sc0 ls0 ws0\">Se<span class=\"_ _0\"></span>rvi<span class=\"_ _0\"></span>zi<span class=\"_ _2b2\"> </span></div></td><td class=\"c x3e6 y1ea2 w45b h4db\"><div class=\"t m3b x1ae h25b y1ea0 ff4 fs81 fc0 sc0 ls0 ws0\">e<span class=\"_ _0\"></span>uro<span class=\"_ _2b2\"> </span></div></td><td class=\"c x3e7 y1ea2 w45c h4db\"><div class=\"t m3b x1ae h25b y1ea0 ff4 fs81 fc0 sc0 ls0 ws0\">In<span class=\"_ _0\"></span>tegrale<span class=\"_ _2b2\"> </span></div></td><td class=\"c x3e8 y1ea2 w45d h4db\"><div class=\"t m3b x1ae h25b y1ea0 ff4 fs81 fc0 sc0 lsce ws0\">50<span class=\"_ _2b2\"> </span></div></td><td class=\"c x3e9 y1ea2 w45e h4db\"><div class=\"t m3b x1ae h25b y1ea0 ff4 fs81 fc0 sc0 lsce ws0\">60%<span class=\"_ _2b2\"> </span></div></td><td class=\"c x3ea y1ea2 w45e h4db\"><div class=\"t m3b x1ae h25b y1ea0 ff4 fs81 fc0 sc0 lsce ws0\">60%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1ea3 w45f h4db\"><div class=\"t m3b x1ae h25b y1ea0 ff4 fs81 fc0 sc0 ls0 ws0\">Ena<span class=\"_ _1\"></span>v Asi<span class=\"_ _0\"></span>a Pac<span class=\"_ _8\"></span>i<span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>c<span class=\"_ _2b2\"> </span></div></td><td class=\"c x3eb y1ea3 w460 h4db\"><div class=\"t m3b x1ae h25b y1ea0 ff4 fs81 fc0 sc0 ls0 ws0\">Kual<span class=\"_ _0\"></span>a L<span class=\"_ _8\"></span>umpu<span class=\"_ _0\"></span>r</div></td><td class=\"c x3ec y1ea3 w461 h4db\"><div class=\"t m3b x1ae h25b y1ea0 ff4 fs81 fc0 sc0 ls0 ws0\">S<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>rvi<span class=\"_ _0\"></span>zi<span class=\"_ _2b2\"> </span></div></td><td class=\"c x3ed y1ea3 w462 h4db\"><div class=\"t m3b x1ae h25b y1ea0 ff4 fs81 fc0 sc0 ls0 ws0\">ri<span class=\"_ _0\"></span>nggi<span class=\"_ _0\"></span>t ma<span class=\"_ _8\"></span>l<span class=\"_ _6\"></span>es<span class=\"_ _0\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x3ee y1ea3 w463 h4db\"><div class=\"t m3b x1ae h25b y1ea0 ff4 fs81 fc0 sc0 ls0 ws0\">Inte<span class=\"_ _0\"></span>grale<span class=\"_ _2b2\"> </span></div></td><td class=\"c x3ef y1ea3 w464 h4db\"><div class=\"t m3b x1ae h25b y1ea0 ff4 fs81 fc0 sc0 lsce ws0\">127<span class=\"_ _2b2\"> </span></div></td><td class=\"c x3f0 y1ea3 w458 h4db\"><div class=\"t m3b x1ae h25b y1ea0 ff4 fs81 fc0 sc0 lsce ws0\">100%<span class=\"_ _2b2\"> </span></div></td><td class=\"c x3f1 y1ea3 w465 h4db\"><div class=\"t m3b x1ae h25b y1ea0 ff4 fs81 fc0 sc0 lsce ws0\">100%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1ea4 w466 h4da\"><div class=\"t m3b x1ae h25b y1ea0 ff4 fs81 fc0 sc0 ls0 ws0\">Ena<span class=\"_ _1\"></span>v North <span class=\"_ _1\"></span>Atl<span class=\"_ _0\"></span>anti<span class=\"_ _0\"></span>c</div></td><td class=\"c x3f2 y1ea4 w467 h4da\"><div class=\"t m3b x1ae h25b y1ea0 ff4 fs81 fc0 sc0 ls0 ws0\">M<span class=\"_ _8\"></span>i<span class=\"_ _0\"></span>ami<span class=\"_ _2b2\"> </span></div></td><td class=\"c x3f3 y1ea4 w454 h4da\"><div class=\"t m3b x1ae h25b y1ea0 ff4 fs81 fc0 sc0 ls0 ws0\">Se<span class=\"_ _0\"></span>rvi<span class=\"_ _0\"></span>zi</div></td><td class=\"c x3f4 y1ea4 w468 h4da\"><div class=\"t m3b x1ae h25b y1ea0 ff4 fs81 fc0 sc0 ls0 ws0\">dol<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>ari statunite<span class=\"_ _0\"></span>ns<span class=\"_ _0\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x3f5 y1ea4 w469 h4da\"><div class=\"t m3b x1ae h25b y1ea0 ff4 fs81 fc0 sc0 ls0 ws0\">Inte<span class=\"_ _0\"></span>gra<span class=\"_ _8\"></span>l<span class=\"_ _6\"></span>e<span class=\"_ _2b2\"> </span></div></td><td class=\"c x3f6 y1ea4 w46a h4da\"><div class=\"t m3b x1ae h25b y1ea0 ff4 fs81 fc0 sc0 ls0 ws0\">44<span class=\"_ _8\"></span>.97<span class=\"_ _8\"></span>4<span class=\"_ _2b2\"> </span></div></td><td class=\"c x3f7 y1ea4 w465 h4da\"><div class=\"t m3b x1ae h25b y1ea0 ff4 fs81 fc0 sc0 lsce ws0\">100%<span class=\"_ _2b2\"> </span></div></td><td class=\"c x3f8 y1ea4 w458 h4da\"><div class=\"t m3b x1ae h25b y1ea0 ff4 fs81 fc0 sc0 lsce ws0\">100%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1ea5 w46b h4da\"><div class=\"t m3b x1ae h25b y1ea0 ff4 fs81 fc0 sc0 ls0 ws0\">IDS AirNav S.r.l<span class=\"_ _0\"></span>.<span class=\"_ _2b2\"> </span></div></td><td class=\"c x3f9 y1ea6 w45a h4da\"><div class=\"t m3b x1ae h25b y1ea0 ff4 fs81 fc0 sc0 ls0 ws0\">Roma<span class=\"_ _2b2\"> </span></div></td><td class=\"c x3fa y1ea6 w46c h4da\"><div class=\"t m3b x1ae h25b y1ea0 ff4 fs81 fc0 sc0 ls0 ws0\">Se<span class=\"_ _0\"></span>rvi<span class=\"_ _0\"></span>zi<span class=\"_ _2b2\"> </span></div></td><td class=\"c x3fb y1ea6 w46d h4da\"><div class=\"t m3b x1ae h25b y1ea0 ff4 fs81 fc0 sc0 ls0 ws0\">e<span class=\"_ _0\"></span>uro<span class=\"_ _2b2\"> </span></div></td><td class=\"c x3fc y1ea6 w456 h4da\"><div class=\"t m3b x1ae h25b y1ea0 ff4 fs81 fc0 sc0 ls0 ws0\">Inte<span class=\"_ _0\"></span>grale<span class=\"_ _2b2\"> </span></div></td><td class=\"c x3fd y1ea6 w464 h4da\"><div class=\"t m3b x1ae h25b y1ea0 ff4 fs81 fc0 sc0 lsce ws0\">500<span class=\"_ _2b2\"> </span></div></td><td class=\"c x3fe y1ea6 w465 h4da\"><div class=\"t m3b x1ae h25b y1ea0 ff4 fs81 fc0 sc0 lsce ws0\">100%<span class=\"_ _2b2\"> </span></div></td><td class=\"c x3ff y1ea6 w458 h4da\"><div class=\"t m3b x1ae h25b y1ea0 ff4 fs81 fc0 sc0 lsce ws0\">100%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x400 y1ea7 w1bb h259\"><div class=\"t m3b xaf h25d y11e8 ff12 fs82 fc0 sc0 ls0 ws0\">(migliaia<span class=\"_ _0\"></span> di eu<span class=\"_ _0\"></span>r<span class=\"_ _1\"></span>o)</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-615": {
   "value": "Traduzione dei bil<span class=\"_ _1\"></span>anci di soci<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>t\u00e0 estere I bilanci <span class=\"_ _8\"></span>delle societ\u00e0 <span class=\"_ _1\"></span>control<span class=\"_ _1\"></span>late sono <span class=\"_ _8\"></span>redatti utili<span class=\"_ _1\"></span>zzando la<span class=\"_ _1\"></span> valuta <span class=\"_ _8\"></span>dell\u2019ambiente <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>conomico <span class=\"_ _8\"></span>primario in <span class=\"_ _8\"></span>cui esse<span class=\"_ _2b2\"> </span>operano. <span class=\"_ _8\"></span>Ai <span class=\"_ _8\"></span>fini <span class=\"_ _8\"></span>del Bi<span class=\"_ _1\"></span>lancio <span class=\"_ _8\"></span>Consolidato<span class=\"_ _8\"></span>, il <span class=\"_ _8\"></span>bilancio <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>ciascuna<span class=\"_ _8\"></span> societ\u00e0<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>estera <span class=\"_ _8\"></span>\u00e8 tra<span class=\"_ _8\"></span>dotto <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>euro, c<span class=\"_ _8\"></span>he ra<span class=\"_ _1\"></span>ppresenta<span class=\"_ _2b2\"> </span>la valuta funzional<span class=\"_ _8\"></span>e del Gruppo, secondo le <span class=\"_ _1\"></span>seguenti regol<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>:<span class=\"_ _2b2\"> </span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff3\">le <span class=\"_ _c\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>l<span class=\"_ _8\"></span>e <span class=\"_ _c\"></span>passivit\u00e0 <span class=\"_ _6\"></span>sono <span class=\"_ _6\"></span>convertite <span class=\"_ _c\"></span>utili<span class=\"_ _8\"></span>zzando <span class=\"_ _c\"></span>i <span class=\"_ _6\"></span>tassi <span class=\"_ _c\"></span>di <span class=\"_ _6\"></span>cambio <span class=\"_ _6\"></span>in <span class=\"_ _c\"></span>ess<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>re <span class=\"_ _6\"></span>alla <span class=\"_ _c\"></span>data<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>di <span class=\"_ _6\"></span>riferimento <span class=\"_ _6\"></span>del<span class=\"_ _2b2\"> </span></span></span>bilancio;<span class=\"_ _2b2\"> </span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff7\">i <span class=\"_ _d\"></span>costi <span class=\"_ _d\"></span>ed <span class=\"_ _d\"></span>i <span class=\"_ _d\"></span>ricavi <span class=\"_ _c\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _c\"></span>convertiti <span class=\"_ _c\"></span>al <span class=\"_ _d\"></span>cambio <span class=\"_ _d\"></span>medio <span class=\"_ _d\"></span>dell\u2019esercizio, <span class=\"_ _c\"></span>il <span class=\"_ _c\"></span>cui <span class=\"_ _d\"></span>risultato <span class=\"_ _d\"></span>\u00e8 <span class=\"_ _d\"></span>ritenuto <span class=\"_ _d\"></span>una <span class=\"_ _c\"></span>affidabile<span class=\"_ _2b2\"> </span></span></span>approssimazi<span class=\"_ _1\"></span>one <span class=\"_ _4\"> </span>di <span class=\"_ _40\"> </span>quello <span class=\"_ _4\"> </span>che <span class=\"_ _40\"> </span>risulter<span class=\"_ _1\"></span>ebbe <span class=\"_ _4\"> </span>dall\u2019applicazione <span class=\"_ _4\"> </span>dei <span class=\"_ _40\"> </span>cambi <span class=\"_ _4\"> </span>vigenti <span class=\"_ _4\"> </span>alla <span class=\"_ _40\"> </span>data <span class=\"_ _4\"> </span>di <span class=\"_ _40\"> </span>ciascuna<span class=\"_ _2b2\"> </span>transazione;<span class=\"_ _2b2\"> </span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff3 ls5\">la <span class=\"_ _c\"></span></span><span class=\"ff2\">ri<span class=\"_ _1\"></span>serva <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>conversione, <span class=\"_ _6\"></span><span class=\"ff3\">inclusa <span class=\"_ _6\"></span>tra <span class=\"_ _6\"></span>le <span class=\"_ _6\"></span>voci <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>Patrimonio <span class=\"_ _6\"></span>Netto <span class=\"_ _6\"></span>Consolidato<span class=\"_ _8\"></span>,<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>accoglie <span class=\"_ _6\"></span>sia <span class=\"_ _6\"></span>le <span class=\"_ _6\"></span>differenze <span class=\"_ _0\"></span>di<span class=\"_ _2b2\"> </span></span></span></span>cambio generate dalla<span class=\"_ _1\"></span> conversion<span class=\"_ _1\"></span>e delle grandezze eco<span class=\"_ _8\"></span>nom<span class=\"_ _0\"></span>iche a un tasso di<span class=\"_ _1\"></span>fferente da quello di chiu<span class=\"_ _1\"></span>sura<span class=\"_ _2b2\"> </span>sia <span class=\"_ _8\"></span>quelle g<span class=\"_ _8\"></span>enerate <span class=\"_ _1\"></span>dalla <span class=\"_ _8\"></span>traduzione <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>patrimoni <span class=\"_ _1\"></span>netti <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>apertur<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>un <span class=\"_ _1\"></span>tasso <span class=\"_ _8\"></span>di <span class=\"_ _1\"></span>cambio <span class=\"_ _8\"></span>different<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>da <span class=\"_ _8\"></span>quello<span class=\"_ _2b2\"> </span>di <span class=\"_ _6\"></span>chiusura <span class=\"_ _c\"></span>d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _c\"></span>p<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>riodo <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>r<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ndicontazione. <span class=\"_ _6\"></span>Tale <span class=\"_ _6\"></span>riserva <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _c\"></span>riversata<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>a <span class=\"_ _6\"></span>Conto <span class=\"_ _c\"></span>Ec<span class=\"_ _1\"></span>onomico <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>mo<span class=\"_ _0\"></span>mento <span class=\"_ _6\"></span>della<span class=\"_ _2b2\"> </span>cessione della r<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>lativa pa<span class=\"_ _1\"></span>rtecipazione.<span class=\"_ _2b2\"> </span>I tassi di <span class=\"_ _0\"></span>cambio adottati per la traduzione dei bilanci delle societ\u00e0 con valuta funzi<span class=\"_ _8\"></span>onale <span class=\"_ _0\"></span>diversa dall\u2019euro son<span class=\"_ _1\"></span>o<span class=\"_ _2b2\"> </span>riportati nella<span class=\"_ _1\"></span> seguente tab<span class=\"_ _1\"></span>ella:<span class=\"_ _2b2\"> </span>Conversione delle<span class=\"_ _8\"></span> p<span class=\"_ _0\"></span>oste in <span class=\"_ _1\"></span>valuta Nel bila<span class=\"_ _1\"></span>ncio del<span class=\"_ _8\"></span> Gruppo l<span class=\"_ _1\"></span>e t<span class=\"_ _8\"></span>rans<span class=\"_ _0\"></span>azioni <span class=\"_ _8\"></span>in valuta <span class=\"_ _8\"></span>diversa dalla<span class=\"_ _8\"></span> valuta funzi<span class=\"_ _1\"></span>onale s<span class=\"_ _1\"></span>ono rile<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>ate al<span class=\"_ _8\"></span> tasso di<span class=\"_ _8\"></span> cambio i<span class=\"_ _8\"></span>n<span class=\"_ _2b2\"> </span>essere <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>data <span class=\"_ _6\"></span>dell\u2019operazi<span class=\"_ _8\"></span>one. <span class=\"_ _6\"></span>A <span class=\"_ _6\"></span>fine <span class=\"_ _0\"></span>esercizio <span class=\"_ _0\"></span>le <span class=\"_ _6\"></span>attivit\u00e0<span class=\"_ _8\"></span> <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>passivit\u00e0 <span class=\"_ _0\"></span>monetarie de<span class=\"_ _0\"></span>nominat<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>in <span class=\"_ _6\"></span>valuta <span class=\"_ _0\"></span>diversa<span class=\"_ _2b2\"> </span>dall\u2019euro sono adeg<span class=\"_ _1\"></span>uate a<span class=\"ff3\">l tasso di cambio in essere al<span class=\"_ _8\"></span>la data di chiusura del periodo contabile <span class=\"_ _1\"></span>di riferimento <span class=\"_ _8\"></span>e<span class=\"_ _2b2\"> </span></span>le differenze ca<span class=\"_ _8\"></span>mbio eventualmente emergenti<span class=\"_ _8\"></span> s<span class=\"_ _0\"></span>ono ri<span class=\"_ _8\"></span>f<span class=\"_ _0\"></span>lesse nel Conto Eco<span class=\"_ _8\"></span>nomico Consolidato. <table class=\"s w441 h4f5\" id=\"_6c3c3146-1684-4698-bd81-819ffc03d18c\"><tr><td></td><td class=\"c x3c5 y1e94 w1ba h257\"><div class=\"t m3a x32 h258 y11da ff6 fs80 fc0 sc0 lscc ws0\">2024<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x3c6 y1e94 w1b9 h257\"><div class=\"t m3a x32 h258 y11da ff6 fs80 fc0 sc0 lscc ws0\">2023<span class=\"_ _2b2\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x3c7 y1e96 w442 h4f6\"><div class=\"t m3a x1ae h255 y1e95 ff4 fs80 fc0 sc0 ls0 ws0\">Me<span class=\"_ _0\"></span>d<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span>a<span class=\"_ _c\"></span> d<span class=\"_ _0\"></span>e<span class=\"_ _c\"></span>i<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>12<span class=\"_ _2b2\"> </span></div></td><td class=\"c x3c8 y1e96 w443 h4f6\"><div class=\"t m3a x1ae h255 y1e95 ff4 fs80 fc0 sc0 ls0 ws0\">Pu<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>tu<span class=\"_ _6\"></span>a<span class=\"_ _c\"></span>l<span class=\"_ _6\"></span>e<span class=\"_ _c\"></span> a<span class=\"_ _c\"></span>l<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>31<span class=\"_ _2b2\"> </span></div></td><td class=\"c x22a y1e96 w444 h4f6\"><div class=\"t m3a x1ae h255 y1e95 ff4 fs80 fc0 sc0 ls0 ws0\">Me<span class=\"_ _0\"></span>d<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span>a<span class=\"_ _c\"></span> d<span class=\"_ _0\"></span>e<span class=\"_ _c\"></span>i<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>12<span class=\"_ _2b2\"> </span></div></td><td class=\"c x3c9 y1e96 w443 h4f6\"><div class=\"t m3a x1ae h255 y1e95 ff4 fs80 fc0 sc0 ls0 ws0\">Pu<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>tu<span class=\"_ _6\"></span>a<span class=\"_ _c\"></span>l<span class=\"_ _6\"></span>e<span class=\"_ _c\"></span> a<span class=\"_ _c\"></span>l<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>31<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td class=\"c x3ca y1e97 w445 h4f6\"><div class=\"t m3a x1ae h255 y1e95 ff4 fs80 fc0 sc0 ls0 ws0\">m<span class=\"_ _0\"></span>e<span class=\"_ _6\"></span>s<span class=\"_ _c\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x3cb y1e97 w446 h4f6\"><div class=\"t m3a x1ae h255 y1e95 ff4 fs80 fc0 sc0 ls0 ws0\">d<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>ce<span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>b<span class=\"_ _6\"></span>re<span class=\"_ _2b2\"> </span></div></td><td class=\"c x3cc y1e97 w445 h4f6\"><div class=\"t m3a x1ae h255 y1e95 ff4 fs80 fc0 sc0 ls0 ws0\">m<span class=\"_ _0\"></span>e<span class=\"_ _6\"></span>s<span class=\"_ _c\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x3cd y1e97 w446 h4f6\"><div class=\"t m3a x1ae h255 y1e95 ff4 fs80 fc0 sc0 ls0 ws0\">d<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>ce<span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>b<span class=\"_ _6\"></span>re<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1e98 w447 h4f6\"><div class=\"t m3a x1ae h255 y1e95 ff4 fs80 fc0 sc0 ls0 ws0\">R<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>n<span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>gi<span class=\"_ _c\"></span>t m<span class=\"_ _0\"></span>a<span class=\"_ _c\"></span>l<span class=\"_ _c\"></span>e<span class=\"_ _6\"></span>s<span class=\"_ _c\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x3ce y1e98 w448 h4f6\"><div class=\"t m3a x1ae h255 y1e95 ff4 fs80 fc0 sc0 ls0 ws0\">4,95<span class=\"_ _8\"></span>06<span class=\"_ _2b2\"> </span></div></td><td class=\"c x3cf y1e98 w449 h4f6\"><div class=\"t m3a x1ae h255 y1e95 ff4 fs80 fc0 sc0 ls0 ws0\">4<span class=\"_ _1\"></span>,645<span class=\"_ _8\"></span>4<span class=\"_ _2b2\"> </span></div></td><td class=\"c x3d0 y1e98 w44a h4f6\"><div class=\"t m3a x1ae h255 y1e95 ff4 fs80 fc0 sc0 ls0 ws0\">4,9316<span class=\"_ _2b2\"> </span></div></td><td class=\"c x3d1 y1e98 w44b h4f6\"><div class=\"t m3a x1ae h255 y1e95 ff4 fs80 fc0 sc0 ls0 ws0\">5,07<span class=\"_ _8\"></span>75<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1e99 w44c h4f6\"><div class=\"t m3a x1ae h255 y1e95 ff4 fs80 fc0 sc0 ls0 ws0\">D<span class=\"_ _0\"></span>o<span class=\"_ _6\"></span>l<span class=\"_ _c\"></span>l<span class=\"_ _6\"></span>a<span class=\"_ _c\"></span>ri<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>s<span class=\"_ _c\"></span>ta<span class=\"_ _6\"></span>tu<span class=\"_ _6\"></span>n<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span>te<span class=\"_ _0\"></span>n<span class=\"_ _6\"></span>s<span class=\"_ _c\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x3ce y1e99 w448 h4f6\"><div class=\"t m3a x1ae h255 y1e95 ff4 fs80 fc0 sc0 ls0 ws0\">1,08<span class=\"_ _8\"></span>21<span class=\"_ _2b2\"> </span></div></td><td class=\"c x3cf y1e99 w449 h4f6\"><div class=\"t m3a x1ae h255 y1e95 ff4 fs80 fc0 sc0 ls0 ws0\">1<span class=\"_ _1\"></span>,038<span class=\"_ _8\"></span>9<span class=\"_ _2b2\"> </span></div></td><td class=\"c x3d0 y1e99 w44a h4f6\"><div class=\"t m3a x1ae h255 y1e95 ff4 fs80 fc0 sc0 ls0 ws0\">1,0816<span class=\"_ _2b2\"> </span></div></td><td class=\"c x3d1 y1e99 w44b h4f6\"><div class=\"t m3a x1ae h255 y1e95 ff4 fs80 fc0 sc0 ls0 ws0\">1,10<span class=\"_ _8\"></span>50<span class=\"_ _2b2\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-616": {
   "value": "Aggregazioni azi<span class=\"_ _1\"></span>endali<span class=\"_ _2b2\"> </span>Le <span class=\"_ _0\"></span>operazioni di <span class=\"_ _6\"></span>aggregazio<span class=\"_ _8\"></span>ni <span class=\"_ _6\"></span>aziendali<span class=\"_ _8\"></span> <span class=\"_ _6\"></span>in <span class=\"_ _0\"></span>forza <span class=\"_ _0\"></span>delle quali <span class=\"_ _0\"></span>viene <span class=\"_ _0\"></span>acquisito <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>controll<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>un\u2019entit\u00e0 s<span class=\"_ _0\"></span>ono <span class=\"_ _0\"></span>rilevate<span class=\"_ _2b2\"> </span>in accordo con le <span class=\"_ _1\"></span>disposizio<span class=\"_ _1\"></span>ni contenute nell\u2019<span class=\"_ _8\"></span>I<span class=\"_ _0\"></span>FRS 3 <span class=\"ff2\">Aggregazioni azi<span class=\"_ _1\"></span>endali, <span class=\"ff7\">secondo il m<span class=\"_ _1\"></span>etodo dell\u2019acqui<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>izione<span class=\"_ _2b2\"> </span></span></span>(<span class=\"ff2\">acquisition method</span>). Il <span class=\"_ _0\"></span>costo di <span class=\"_ _0\"></span>acquisto, ovvero <span class=\"_ _0\"></span>il corrispettivo trasferito, \u00e8 rappresentato dal v<span class=\"_ _0\"></span>alore corrente<span class=\"_ _2b2\"> </span>(<span class=\"ff2\">fair <span class=\"_ _d\"> </span>va<span class=\"_ _0\"></span>lue</span>) <span class=\"_ _d\"></span>alla <span class=\"_ _d\"></span>data <span class=\"_ _4d\"> </span>di <span class=\"_ _4d\"> </span>acquisizione <span class=\"_ _d\"></span>delle <span class=\"_ _4d\"> </span>attivit\u00e0 <span class=\"_ _d\"></span>cedute, <span class=\"_ _d\"></span>delle <span class=\"_ _4d\"> </span>passivit\u00e0 <span class=\"_ _d\"></span>sostenute <span class=\"_ _d\"></span>o <span class=\"_ _4d\"> </span>assunte, <span class=\"_ _d\"></span>nonch\u00e9 <span class=\"_ _4d\"> </span>degli<span class=\"_ _2b2\"> </span>strumenti <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>capitale <span class=\"_ _6\"></span>emessi <span class=\"_ _c\"></span>dall\u2019acq<span class=\"_ _1\"></span>uirente. <span class=\"_ _6\"></span>I<span class=\"_ _0\"></span>l <span class=\"_ _c\"></span>co<span class=\"_ _1\"></span>sto <span class=\"_ _c\"></span>di <span class=\"_ _6\"></span>acquisto <span class=\"_ _c\"></span>inclu<span class=\"_ _1\"></span>de <span class=\"_ _c\"></span>il <span class=\"_ _c\"></span><span class=\"ff2\">fair <span class=\"_ _c\"></span>value<span class=\"ff3\"> <span class=\"_ _6\"></span>delle <span class=\"_ _c\"></span>eventual<span class=\"_ _1\"></span>i <span class=\"_ _c\"></span>att<span class=\"_ _1\"></span>ivit\u00e0 <span class=\"_ _6\"></span>e<span class=\"_ _2b2\"> </span></span></span>passivit\u00e0  per  corrispettivi<span class=\"_ _1\"></span>  potenziali.  I  costi  direttamente<span class=\"_ _8\"></span> <span class=\"_ _4\"> </span>attribuibili  all\u2019acq<span class=\"_ _8\"></span>uisizione  sono  rilevati  a  conto<span class=\"_ _2b2\"> </span>economico. Il costo di acqui<span class=\"_ _8\"></span>sto \u00e8 allocato rilevando l<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> attivit\u00e0, le <span class=\"_ _8\"></span>passivit\u00e0 e le passivit\u00e0<span class=\"_ _8\"></span> potenziali identificabili<span class=\"_ _1\"></span> dell\u2019acquisit<span class=\"_ _8\"></span>a<span class=\"_ _2b2\"> </span>ai <span class=\"_ _c\"></span>relati<span class=\"_ _1\"></span>vi <span class=\"_ _c\"></span><span class=\"ff2\">fair <span class=\"_ _c\"></span>value</span> <span class=\"_ _c\"></span><span class=\"ff7\">a<span class=\"_ _1\"></span>lla <span class=\"_ _c\"></span>da<span class=\"_ _8\"></span>ta <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>acquisizi<span class=\"_ _1\"></span>one, <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>l<span class=\"_ _1\"></span>\u2019importo <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>qualsiasi <span class=\"_ _c\"></span>part<span class=\"_ _8\"></span>ecipazione <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>mino<span class=\"_ _8\"></span>ranza, <span class=\"_ _c\"></span>rispetto <span class=\"_ _6\"></span>al<span class=\"_ _2b2\"> </span></span>valore <span class=\"_ _d\"></span>netto <span class=\"_ _d\"></span>degli <span class=\"_ _d\"></span>importi <span class=\"_ _c\"></span>delle <span class=\"_ _4d\"> </span>attivit\u00e0 <span class=\"_ _c\"></span>e <span class=\"_ _4d\"> </span>passivit\u00e0<span class=\"_ _8\"></span> <span class=\"_ _4d\"> </span>identificabili <span class=\"_ _d\"></span>nell\u2019acquisita<span class=\"_ _8\"></span> <span class=\"_ _4d\"> </span>stessa <span class=\"_ _d\"></span>valutate <span class=\"_ _d\"></span>al <span class=\"_ _b\"> </span><span class=\"ff2\">fair <span class=\"_ _d\"></span>value<span class=\"ff3\">, <span class=\"_ _d\"></span>\u00e8<span class=\"_ _2b2\"> </span></span></span>rilevato <span class=\"_ _8\"></span>come a<span class=\"_ _8\"></span>vviamento, <span class=\"_ _8\"></span>ovvero, s<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>negativo, i<span class=\"_ _8\"></span>mputato <span class=\"_ _8\"></span>a conto <span class=\"_ _8\"></span>economico. <span class=\"_ _8\"></span>Il <span class=\"_ _8\"></span>valore delle <span class=\"_ _8\"></span>interess<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nze <span class=\"_ _8\"></span>di te<span class=\"_ _8\"></span>rzi<span class=\"_ _2b2\"> </span>\u00e8 <span class=\"_ _c\"></span>d<span class=\"_ _1\"></span>eterminato <span class=\"_ _6\"></span>in <span class=\"_ _c\"></span>proporzio<span class=\"_ _8\"></span>ne <span class=\"_ _c\"></span>alle <span class=\"_ _6\"></span>quote <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>part<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>cipazi<span class=\"_ _1\"></span>one <span class=\"_ _c\"></span>det<span class=\"_ _8\"></span>enu<span class=\"_ _0\"></span>te <span class=\"_ _6\"></span>dai <span class=\"_ _c\"></span>t<span class=\"_ _1\"></span>erzi <span class=\"_ _c\"></span>n<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>lle <span class=\"_ _c\"></span>a<span class=\"_ _1\"></span>ttivit\u00e0 <span class=\"_ _6\"></span>nette <span class=\"_ _c\"></span>id<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ntificabil<span class=\"_ _8\"></span>i<span class=\"_ _2b2\"> </span>dell\u2019acquisita, <span class=\"_ _1\"></span>ovvero al lor<span class=\"_ _1\"></span>o <span class=\"ff2\">fair value<span class=\"ff3\"> alla data di<span class=\"_ _1\"></span> acquisizione.<span class=\"_ _2b2\"> </span></span></span>Qualora <span class=\"_ _c\"></span>l<span class=\"_ _1\"></span>\u2019aggregazion<span class=\"_ _1\"></span>e <span class=\"_ _c\"></span>aziendal<span class=\"_ _1\"></span>e <span class=\"_ _c\"></span>sia <span class=\"_ _c\"></span>r<span class=\"_ _1\"></span>ealizzata <span class=\"_ _6\"></span>in <span class=\"_ _c\"></span>pi\u00f9 <span class=\"_ _c\"></span>fasi, <span class=\"_ _6\"></span>le <span class=\"_ _c\"></span>quote <span class=\"_ _c\"></span>part<span class=\"_ _8\"></span>ecipative <span class=\"_ _c\"></span>precedent<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>mente <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>tenute<span class=\"_ _2b2\"> </span>sarebbero rimi<span class=\"_ _1\"></span>surate al <span class=\"ff2\">fair value</span> <span class=\"ff7\">e<span class=\"_ _1\"></span> l\u2019eventuale dif<span class=\"_ _8\"></span>f<span class=\"_ _0\"></span>erenza (positiva <span class=\"_ _8\"></span>o negativa) imputata a conto<span class=\"_ _8\"></span> economico.<span class=\"_ _2b2\"> </span></span>L\u2019eventuale corrisp<span class=\"_ _1\"></span>ettivo potenziale \u00e8 rilevato al <span class=\"_ _0\"></span><span class=\"ff2\">fair value<span class=\"ff3\"> alla data di <span class=\"_ _0\"></span>acquisizi<span class=\"_ _1\"></span>one. Le variazioni successive del<span class=\"_ _2b2\"> </span></span></span>fair value<span class=\"ff3\"> del <span class=\"_ _0\"></span>corrispetti<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>o potenziale, classificato com<span class=\"_ _1\"></span>e strumento finanziario ai sensi di IFRS 9, sono<span class=\"_ _0\"></span> rilevate a<span class=\"_ _2b2\"> </span></span>conto <span class=\"_ _8\"></span>economico. <span class=\"_ _8\"></span>I co<span class=\"_ _1\"></span>rrispett<span class=\"_ _1\"></span>ivi <span class=\"_ _8\"></span>potenziali <span class=\"_ _8\"></span>classificati <span class=\"_ _8\"></span>come <span class=\"_ _1\"></span>strumento <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>capitale <span class=\"_ _8\"></span>non so<span class=\"_ _8\"></span>no rimisu<span class=\"_ _1\"></span>rati <span class=\"_ _8\"></span>e <span class=\"_ _1\"></span>vengono<span class=\"_ _2b2\"> </span>contabilizza<span class=\"_ _1\"></span>ti direttament<span class=\"_ _1\"></span>e nel Patrimonio Netto.<span class=\"_ _1\"></span>   Nel <span class=\"_ _c\"></span>caso <span class=\"_ _6\"></span>in <span class=\"_ _c\"></span>cui <span class=\"_ _c\"></span>i <span class=\"_ _c\"></span><span class=\"ff2\">fair <span class=\"_ _6\"></span>value</span> <span class=\"_ _c\"></span>delle <span class=\"_ _c\"></span>attivit\u00e0<span class=\"_ _8\"></span>, <span class=\"_ _c\"></span>delle <span class=\"_ _c\"></span>passi<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _c\"></span>e <span class=\"_ _6\"></span>delle <span class=\"_ _c\"></span>passivit\u00e0 <span class=\"_ _6\"></span>potenziali <span class=\"_ _6\"></span>poss<span class=\"_ _0\"></span>ano <span class=\"_ _c\"></span>d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>terminarsi <span class=\"_ _6\"></span>solo<span class=\"_ _2b2\"> </span>provvisoriament<span class=\"_ _8\"></span>e, <span class=\"_ _c\"></span>l\u2019aggregazione <span class=\"_ _c\"></span>azi<span class=\"_ _8\"></span>endale <span class=\"_ _c\"></span>\u00e8 <span class=\"_ _c\"></span>rilevata<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>utilizzando <span class=\"_ _c\"></span>tali <span class=\"_ _c\"></span>valori<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>provvisori. <span class=\"_ _c\"></span>Le <span class=\"_ _c\"></span>ev<span class=\"_ _1\"></span>entuali <span class=\"_ _c\"></span>rettific<span class=\"_ _8\"></span>he,<span class=\"_ _2b2\"> </span>derivanti <span class=\"_ _c\"></span>dal<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>completamen<span class=\"_ _8\"></span>to <span class=\"_ _c\"></span>del <span class=\"_ _c\"></span>processo <span class=\"_ _c\"></span>di <span class=\"_ _6\"></span>v<span class=\"_ _0\"></span>alutazione, <span class=\"_ _c\"></span>sono <span class=\"_ _c\"></span>ril<span class=\"_ _1\"></span>evate <span class=\"_ _c\"></span>entro<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>12 <span class=\"_ _c\"></span>mesi <span class=\"_ _c\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>partire <span class=\"_ _c\"></span>dalla<span class=\"_ _8\"></span> <span class=\"_ _d\"></span>data <span class=\"_ _c\"></span>di<span class=\"_ _2b2\"> </span>acquisizione, rid<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>terminan<span class=\"_ _8\"></span>do i dati comparativi.<span class=\"_ _2b2\"> </span>L\u2019avviamento <span class=\"_ _7\"> </span>emergent<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>dall\u2019acquisizione <span class=\"_ _7\"> </span>di <span class=\"_ _7\"> </span>societ\u00e0  controll<span class=\"_ _8\"></span>ate,  rappres<span class=\"_ _1\"></span>enta  l<span class=\"_ _8\"></span>\u2019e<span class=\"_ _0\"></span>ccedenza <span class=\"_ _b\"> </span>del  corrisp<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ttivo<span class=\"_ _2b2\"> </span>corrisposto, <span class=\"_ _d\"></span>valutato <span class=\"_ _d\"></span>al <span class=\"_ _4d\"> </span><span class=\"ff2\">fair <span class=\"_ _d\"> </span>value</span> <span class=\"_ _4d\"> </span>alla <span class=\"_ _4d\"> </span>data <span class=\"_ _d\"></span>di <span class=\"_ _4d\"> </span>acquisizione, <span class=\"_ _d\"></span>rispetto <span class=\"_ _d\"></span>al <span class=\"_ _d\"> </span>v<span class=\"_ _0\"></span>alore <span class=\"_ _d\"></span>netto <span class=\"_ _4d\"> </span>delle <span class=\"_ _d\"></span>attivit\u00e0 <span class=\"_ _d\"></span>e <span class=\"_ _4d\"> </span>passivit\u00e0<span class=\"_ _2b2\"> </span>identificabili <span class=\"_ _d\"></span>nell\u2019acquisita <span class=\"_ _4d\"> </span>stessa <span class=\"_ _4d\"> </span>valutate <span class=\"_ _4d\"> </span>al <span class=\"_ _b\"> </span><span class=\"ff2\">fair <span class=\"_ _b\"> </span>value</span>. <span class=\"_ _4d\"> </span>Dopo <span class=\"_ _4d\"> </span>la <span class=\"_ _b\"> </span>rilevazione <span class=\"_ _d\"> </span>iniziale, <span class=\"_ _b\"> </span>l\u2019avviam<span class=\"_ _1\"></span>ento <span class=\"_ _4d\"> </span>non <span class=\"_ _4d\"> </span>viene<span class=\"_ _2b2\"> </span>assoggettato <span class=\"_ _8\"></span>ad <span class=\"_ _8\"></span>ammortamento<span class=\"_ _1\"></span>, <span class=\"_ _8\"></span>ma s<span class=\"_ _8\"></span>ottoposto a<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>verifica <span class=\"_ _8\"></span>almeno <span class=\"_ _8\"></span>annuale <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>re<span class=\"_ _0\"></span>cuperabili<span class=\"_ _8\"></span>t\u00e0. Al <span class=\"_ _8\"></span>fine <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>verifica<span class=\"_ _2b2\"> </span>della  riduzione  di  valor<span class=\"_ _1\"></span>e  (<span class=\"ff2\">impairment<span class=\"ff7\">),  l\u2019avviamento<span class=\"_ _1\"></span>  acquisito  nell\u2019ambito  di  un\u2019aggregazi<span class=\"_ _1\"></span>one  aziendale<span class=\"_ _1\"></span>  \u00e8<span class=\"_ _2b2\"> </span></span></span>allocato, <span class=\"_ _0\"></span>dalla <span class=\"_ _0\"></span>data <span class=\"_ _6\"></span>di <span class=\"_ _0\"></span>acquisizione, <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>ciascuna <span class=\"_ _0\"></span>unit\u00e0 <span class=\"_ _0\"></span>generatrice <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>flussi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>cassa <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span><span class=\"ff2\">cash <span class=\"_ _6\"></span>generatin<span class=\"_ _1\"></span>g <span class=\"_ _0\"></span>unit<span class=\"ff3\"> <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>CGU)<span class=\"_ _2b2\"> </span></span></span>del <span class=\"_ _6\"></span>Gruppo <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>cui <span class=\"_ _6\"></span>si <span class=\"_ _6\"></span>prevedono <span class=\"_ _6\"></span>benefici <span class=\"_ _6\"></span>derivanti <span class=\"_ _0\"></span>dalle <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>inergie <span class=\"_ _0\"></span>dell\u2019aggregazione, <span class=\"_ _0\"></span>a <span class=\"_ _c\"></span>p<span class=\"_ _1\"></span>rescindere <span class=\"_ _6\"></span>dal <span class=\"_ _6\"></span>fatto <span class=\"_ _6\"></span>che<span class=\"_ _2b2\"> </span>altre attivit\u00e0 o <span class=\"_ _8\"></span>pass<span class=\"_ _0\"></span>ivit\u00e0 d<span class=\"_ _1\"></span>ell\u2019entit\u00e0 acquisita<span class=\"_ _1\"></span> siano ass<span class=\"_ _8\"></span>egnate a tali unit\u00e0. Una <span class=\"_ _0\"></span>CGU <span class=\"_ _0\"></span>rappresenta il <span class=\"_ _0\"></span>pi\u00f9 <span class=\"_ _0\"></span>piccolo <span class=\"_ _0\"></span>gruppo <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>genera <span class=\"_ _0\"></span>flussi finanziari <span class=\"_ _0\"></span>largamente <span class=\"_ _0\"></span>indipen<span class=\"_ _1\"></span>denti. Nel<span class=\"_ _2b2\"> </span>processo <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>in<span class=\"_ _8\"></span>div<span class=\"_ _0\"></span>iduazi<span class=\"_ _1\"></span>one <span class=\"_ _8\"></span>delle <span class=\"_ _16\"></span>predette <span class=\"_ _8\"></span>CGU, <span class=\"_ _8\"></span>il <span class=\"_ _16\"></span>management <span class=\"_ _8\"></span>ha <span class=\"_ _8\"></span>tenuto <span class=\"_ _16\"></span>conto <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>natura <span class=\"_ _16\"></span>specifica <span class=\"_ _8\"></span>dell\u2019attivi<span class=\"_ _8\"></span>t\u00e0<span class=\"_ _2b2\"> </span>e de<span class=\"_ _0\"></span>l <span class=\"ff2\">business</span> cui <span class=\"_ _0\"></span>appartiene (aree di<span class=\"_ _0\"></span><span class=\"ff2\"> business</span>, normativa <span class=\"_ _0\"></span>di riferimento, ecc.) verificando <span class=\"_ _0\"></span>che i <span class=\"_ _0\"></span>flussi finanziari<span class=\"_ _2b2\"> </span>in <span class=\"_ _8\"></span>entrata <span class=\"_ _8\"></span>derivanti<span class=\"_ _8\"></span> <span class=\"_ _1\"></span>da <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>gruppo <span class=\"_ _8\"></span>di<span class=\"_ _8\"></span> a<span class=\"_ _1\"></span>ttivit\u00e0 <span class=\"_ _8\"></span>fosse<span class=\"_ _1\"></span>ro <span class=\"_ _8\"></span>stretta<span class=\"_ _1\"></span>mente <span class=\"_ _8\"></span>indipendenti<span class=\"_ _8\"></span> e<span class=\"_ _8\"></span> a<span class=\"_ _1\"></span>mpiamente <span class=\"_ _8\"></span>auton<span class=\"_ _8\"></span>om<span class=\"_ _0\"></span>i <span class=\"_ _8\"></span>da <span class=\"_ _8\"></span>quell<span class=\"_ _8\"></span>i<span class=\"_ _2b2\"> </span>derivanti <span class=\"_ _8\"></span>da <span class=\"_ _8\"></span>altre <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>(o <span class=\"_ _8\"></span>gruppi <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>attivit\u00e0). <span class=\"_ _8\"></span>Inoltre, <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>incluse <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>ogni <span class=\"_ _8\"></span>CGU <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>state <span class=\"_ _8\"></span>individuat<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>anche<span class=\"_ _2b2\"> </span>sulla <span class=\"_ _c\"></span>bas<span class=\"_ _1\"></span>e <span class=\"_ _c\"></span>delle <span class=\"_ _6\"></span>modalit\u00e0 <span class=\"_ _c\"></span>attraverso <span class=\"_ _6\"></span>le <span class=\"_ _c\"></span>quali <span class=\"_ _c\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _c\"></span>management <span class=\"_ _6\"></span>le <span class=\"_ _c\"></span>monitora <span class=\"_ _6\"></span>e <span class=\"_ _c\"></span>le <span class=\"_ _c\"></span>gestisce <span class=\"_ _6\"></span>nell\u2019ambito <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _c\"></span>prop<span class=\"_ _8\"></span>rio<span class=\"_ _2b2\"> </span> modello di <span class=\"ff2\">busine<span class=\"_ _8\"></span>ss<span class=\"ff3\">.<span class=\"_ _2b2\"> </span></span></span><span class=\"ff2\"><span class=\"ff3\"> </span></span>Se l\u2019avviamento \u00e8 <span class=\"_ _0\"></span>stato <span class=\"_ _0\"></span>alloca<span class=\"_ _1\"></span>to <span class=\"_ _0\"></span>a un\u2019unit\u00e0 <span class=\"_ _0\"></span>generatrice di flussi f<span class=\"_ _0\"></span>inanziari e <span class=\"_ _0\"></span>l\u2019entit\u00e0<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>dismette <span class=\"_ _0\"></span>parte delle <span class=\"_ _0\"></span>attivit\u00e0<span class=\"_ _2b2\"> </span><span class=\"_ _8\"></span> di <span class=\"_ _c\"></span>tale <span class=\"_ _6\"></span>unit\u00e0, <span class=\"_ _c\"></span>l\u2019avviamento <span class=\"_ _6\"></span>associato <span class=\"_ _c\"></span>all<span class=\"_ _1\"></span>\u2019attivit\u00e0 <span class=\"_ _6\"></span>dismessa <span class=\"_ _c\"></span>\u00e8 <span class=\"_ _c\"></span>inclu<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>o <span class=\"_ _c\"></span>nel <span class=\"_ _6\"></span>v<span class=\"_ _0\"></span>alore <span class=\"_ _c\"></span>c<span class=\"_ _8\"></span>ontabile <span class=\"_ _c\"></span>dell\u2019atti<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _c\"></span>qua<span class=\"_ _1\"></span>ndo <span class=\"_ _c\"></span>si<span class=\"_ _2b2\"> </span> determina <span class=\"_ _6\"></span>l\u2019utile <span class=\"_ _c\"></span>o <span class=\"_ _c\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _c\"></span>perdita<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>della <span class=\"_ _c\"></span>di<span class=\"_ _8\"></span>smissione. <span class=\"_ _6\"></span>L<span class=\"_ _0\"></span>\u2019avviamento <span class=\"_ _6\"></span>associato <span class=\"_ _c\"></span>con <span class=\"_ _6\"></span>l\u2019attivit\u00e0 <span class=\"_ _6\"></span>dismessa <span class=\"_ _c\"></span>\u00e8 <span class=\"_ _c\"></span>d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>terminat<span class=\"_ _8\"></span>o<span class=\"_ _2b2\"> </span> sulla <span class=\"_ _8\"></span>base <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>valori <span class=\"_ _8\"></span>re<span class=\"_ _0\"></span>lativi<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>all\u2019attivit\u00e0 <span class=\"_ _8\"></span>dismessa <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>parte <span class=\"_ _8\"></span>mantenuta <span class=\"_ _8\"></span>nell\u2019unit\u00e0 <span class=\"_ _8\"></span>generatrice <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>flussi <span class=\"_ _8\"></span>finanziari.<span class=\"_ _2b2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-581": {
   "value": "4.<span class=\"ffa ls0\"> <span class=\"_ _36\"> </span><span class=\"ff3\">Principi contabili </span></span>Nel <span class=\"_ _c\"></span>seguito <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _c\"></span>riportati<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>i <span class=\"_ _c\"></span>principi <span class=\"_ _c\"></span>contabil<span class=\"_ _1\"></span>i <span class=\"_ _c\"></span>ed <span class=\"_ _c\"></span>i <span class=\"_ _c\"></span>crite<span class=\"_ _1\"></span>ri <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>valutazi<span class=\"_ _1\"></span>one <span class=\"_ _c\"></span>applicati <span class=\"_ _c\"></span>p<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>r <span class=\"_ _c\"></span>la <span class=\"_ _c\"></span>redazion<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>del <span class=\"_ _c\"></span>Bilanci<span class=\"_ _8\"></span>o<span class=\"_ _2b2\"> </span>Consolidato. Attivit\u00e0 materia<span class=\"_ _8\"></span>li<span class=\"_ _2b2\"> </span>Le <span class=\"_ _c\"></span>Attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>material<span class=\"_ _8\"></span>i <span class=\"_ _c\"></span>sono <span class=\"_ _c\"></span>iscritte <span class=\"_ _c\"></span>al<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>costo, <span class=\"_ _c\"></span>al <span class=\"_ _6\"></span>netto <span class=\"_ _c\"></span>degli <span class=\"_ _6\"></span>ammor<span class=\"_ _0\"></span>tamenti <span class=\"_ _6\"></span>e <span class=\"_ _c\"></span>delle <span class=\"_ _c\"></span>event<span class=\"_ _8\"></span>uali <span class=\"_ _c\"></span>perdite <span class=\"_ _c\"></span>di <span class=\"_ _6\"></span>valore. <span class=\"_ _c\"></span>Il<span class=\"_ _2b2\"> </span>costo <span class=\"_ _0\"></span>include <span class=\"_ _6\"></span>gli <span class=\"_ _6\"></span>oneri <span class=\"_ _0\"></span>accessori <span class=\"_ _0\"></span>direttamente <span class=\"_ _0\"></span>imputabili <span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>necessari <span class=\"_ _6\"></span>alla <span class=\"_ _0\"></span>messa <span class=\"_ _6\"></span>in <span class=\"_ _0\"></span>funzione <span class=\"_ _6\"></span>del <span class=\"_ _0\"></span>bene <span class=\"_ _0\"></span>per <span class=\"_ _6\"></span>l\u2019uso<span class=\"_ _2b2\"> </span>per <span class=\"_ _4d\"> </span>cui <span class=\"_ _4d\"> </span>\u00e8 <span class=\"_ _4d\"> </span>stato <span class=\"_ _4d\"> </span>acquisito. <span class=\"_ _4d\"> </span>In <span class=\"_ _b\"> </span>occasione <span class=\"_ _d\"></span>di <span class=\"_ _4d\"> </span>rev<span class=\"_ _0\"></span>isioni <span class=\"_ _d\"></span>o <span class=\"_ _4d\"> </span>manutenzioni <span class=\"_ _4d\"> </span>importanti, <span class=\"_ _d\"></span>il <span class=\"_ _4d\"> </span>costo <span class=\"_ _4d\"> </span>\u00e8 <span class=\"_ _4d\"> </span>incluso <span class=\"_ _4d\"> </span>nel <span class=\"_ _4d\"> </span>valore<span class=\"_ _2b2\"> </span>contabile d<span class=\"_ _1\"></span>ell\u2019impianto <span class=\"_ _1\"></span>o del <span class=\"_ _1\"></span>macchinario, l<span class=\"_ _1\"></span>addove sia<span class=\"_ _1\"></span> soddi<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>fatto il <span class=\"_ _8\"></span>criterio per la <span class=\"_ _8\"></span>rilevazione. Tutti<span class=\"_ _8\"></span> gli altri <span class=\"_ _8\"></span>co<span class=\"_ _0\"></span>sti<span class=\"_ _2b2\"> </span>di <span class=\"_ _8\"></span>riparazione <span class=\"_ _8\"></span>e <span class=\"_ _1\"></span>manutenzione <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>rilevati <span class=\"_ _8\"></span>nel <span class=\"_ _8\"></span>conto <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>conomico <span class=\"_ _8\"></span>quando <span class=\"_ _8\"></span>sostenuti. <span class=\"_ _8\"></span>In <span class=\"_ _8\"></span>ogni <span class=\"_ _8\"></span>caso <span class=\"_ _1\"></span>i <span class=\"_ _8\"></span>costi <span class=\"_ _8\"></span>sostenuti<span class=\"_ _2b2\"> </span>successivament<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>all\u2019acquist<span class=\"_ _8\"></span>o <span class=\"_ _c\"></span>sono <span class=\"_ _0\"></span>rilevati <span class=\"_ _6\"></span>ad <span class=\"_ _6\"></span>incremento <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>valore <span class=\"_ _6\"></span>contabile <span class=\"_ _0\"></span>dell\u2019elemento <span class=\"_ _6\"></span>cui <span class=\"_ _6\"></span>si <span class=\"_ _6\"></span>riferiscono,<span class=\"_ _2b2\"> </span>qualora <span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>ia <span class=\"_ _8\"></span>probabile c<span class=\"_ _8\"></span>he<span class=\"_ _0\"></span> i <span class=\"_ _8\"></span>futuri <span class=\"_ _8\"></span>benefici <span class=\"_ _1\"></span>associati<span class=\"_ _1\"></span> al<span class=\"_ _8\"></span> costo af<span class=\"_ _8\"></span>f<span class=\"_ _0\"></span>luiscano <span class=\"_ _8\"></span>al Grup<span class=\"_ _1\"></span>po <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span><span class=\"ff7\">d il <span class=\"_ _8\"></span>costo dell\u2019ele<span class=\"_ _1\"></span>mento <span class=\"_ _8\"></span>possa<span class=\"_ _2b2\"> </span></span>essere det<span class=\"_ _1\"></span>erminato attendi<span class=\"_ _8\"></span>bilmente.<span class=\"_ _2b2\"> </span>L\u2019ammortamento <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _6\"></span>calcolat<span class=\"_ _8\"></span>o <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>quote <span class=\"_ _6\"></span>costanti<span class=\"_ _1\"></span>, <span class=\"_ _6\"></span>dal <span class=\"_ _0\"></span>momento <span class=\"_ _0\"></span>in <span class=\"_ _6\"></span>cui <span class=\"_ _0\"></span>il <span class=\"_ _6\"></span>cespite <span class=\"_ _0\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>disponibile <span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>pronto <span class=\"_ _0\"></span>all\u2019uso, <span class=\"_ _6\"></span>in<span class=\"_ _2b2\"> </span>funzione dell<span class=\"_ _1\"></span>a vita util<span class=\"_ _1\"></span>e stimata<span class=\"_ _8\"></span> oggetto di riesam<span class=\"_ _1\"></span>e con periodicit\u00e0<span class=\"_ _8\"></span> annuale. Eventuali<span class=\"_ _1\"></span> cambiamenti di <span class=\"_ _8\"></span>vita utile,<span class=\"_ _2b2\"> </span>se <span class=\"_ _c\"></span>necessari, <span class=\"_ _c\"></span>sarebbero <span class=\"_ _c\"></span>apport<span class=\"ff7\">ati <span class=\"_ _c\"></span>con <span class=\"_ _d\"></span>applicazione <span class=\"_ _c\"></span>prospetti<span class=\"_ _1\"></span>ca. <span class=\"_ _c\"></span>L\u2019ammortamento <span class=\"_ _c\"></span>tiene <span class=\"_ _c\"></span>conto <span class=\"_ _c\"></span>dell\u2019eventuale<span class=\"_ _2b2\"> </span></span>valore residuo dei cespit<span class=\"_ _8\"></span>i. Quando <span class=\"_ _0\"></span>l\u2019attivit\u00e0 oggetto<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>di ammortamento<span class=\"_ _1\"></span> \u00e8 composta da elementi sepa<span class=\"_ _1\"></span>ratamente<span class=\"_ _2b2\"> </span>identificabili, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>vita <span class=\"_ _6\"></span>utile <span class=\"_ _0\"></span>differisce <span class=\"_ _0\"></span>significativame<span class=\"_ _1\"></span>nte <span class=\"_ _0\"></span>da <span class=\"_ _6\"></span>quella <span class=\"_ _6\"></span><span class=\"ff7\">delle <span class=\"_ _0\"></span>altre <span class=\"_ _6\"></span>parti <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>compongono <span class=\"_ _0\"></span>l\u2019attivit\u00e0,<span class=\"_ _2b2\"> </span></span>l\u2019ammortamento <span class=\"_ _4\"> </span>\u00e8 <span class=\"_ _4\"> </span>effettuato <span class=\"_ _4\"> </span>separatamente <span class=\"_ _4\"> </span>per <span class=\"_ _40\"> </span>ciascuna <span class=\"_ _4\"> </span>di <span class=\"_ _40\"> </span>tali <span class=\"_ _4\"> </span>parti, <span class=\"_ _40\"> </span>in <span class=\"_ _4\"> </span>applicazione <span class=\"_ _4\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_ _4\"> </span>metodo <span class=\"_ _4\"> </span>del<span class=\"_ _2b2\"> </span>component appr<span class=\"_ _8\"></span>o<span class=\"_ _0\"></span>ach<span class=\"ff3 ls3a\">. </span>La vita utile sti<span class=\"_ _8\"></span>mata delle principali<span class=\"_ _1\"></span> classi di attivit\u00e0 mat<span class=\"_ _8\"></span>eriali \u00e8 la seguente:<span class=\"_ _2b2\"> </span>Il <span class=\"_ _8\"></span>valore <span class=\"_ _8\"></span>contabile <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span>lle <span class=\"_ _8\"></span>attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _8\"></span>materiali <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>sottopo<span class=\"_ _1\"></span>sto <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>verifica, <span class=\"_ _8\"></span>per<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>rilevarne <span class=\"_ _8\"></span>eventual<span class=\"_ _8\"></span>i <span class=\"_ _1\"></span>perdite <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>valore<span class=\"_ _1\"></span>, <span class=\"_ _8\"></span>qualora<span class=\"_ _2b2\"> </span>eventi <span class=\"_ _d\"></span>o <span class=\"_ _d\"> </span>cambiamenti <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>situazione <span class=\"_ _c\"></span>indichino <span class=\"_ _d\"></span>che <span class=\"_ _d\"> </span>il <span class=\"_ _d\"></span>valore <span class=\"_ _d\"></span>di <span class=\"_ _4d\"> </span>carico <span class=\"_ _c\"></span>non <span class=\"_ _4d\"> </span>possa <span class=\"_ _c\"></span>e<span class=\"_ _0\"></span>ssere <span class=\"_ _d\"></span>recuperato. <span class=\"_ _c\"></span>Se <span class=\"_ _d\"></span>esiste<span class=\"_ _2b2\"> </span>un\u2019indicazione di <span class=\"_ _6\"></span>questo <span class=\"_ _6\"></span>ti<span class=\"ff3\">po <span class=\"_ _0\"></span>e, <span class=\"_ _6\"></span>nel <span class=\"_ _6\"></span>caso <span class=\"_ _0\"></span>in <span class=\"_ _6\"></span>cui <span class=\"_ _0\"></span>il <span class=\"_ _6\"></span>valore <span class=\"_ _6\"></span>di <span class=\"_ _0\"></span>carico <span class=\"_ _6\"></span>ecceda <span class=\"_ _6\"></span>il <span class=\"_ _0\"></span>valore <span class=\"_ _6\"></span>recuperabile, <span class=\"_ _0\"></span>le <span class=\"_ _6\"></span>attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ono<span class=\"_ _2b2\"> </span></span>svalutate <span class=\"_ _8\"></span>ed iscritte <span class=\"_ _8\"></span>al loro <span class=\"_ _8\"></span>valore r<span class=\"_ _1\"></span>ecuperabile. <span class=\"_ _8\"></span>Il valore <span class=\"_ _8\"></span>recuperabile d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>lle a<span class=\"_ _1\"></span>ttivit\u00e0 <span class=\"_ _8\"></span>materiali \u00e8 <span class=\"_ _8\"></span>rappresentato <span class=\"_ _8\"></span>dal<span class=\"_ _2b2\"> </span>maggiore tra il <span class=\"_ _1\"></span><span class=\"ff2\">fair value,<span class=\"ff3\"> <span class=\"ff7\">al netto <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span>i costi di <span class=\"_ _1\"></span>vendita, e <span class=\"_ _8\"></span>il valore d\u2019uso.<span class=\"_ _2b2\"> </span></span></span></span>Per <span class=\"_ _0\"></span>un\u2019attivit\u00e0 <span class=\"_ _0\"></span>che <span class=\"_ _6\"></span>non <span class=\"_ _0\"></span>genera <span class=\"_ _0\"></span>flussi <span class=\"_ _6\"></span>finanziari <span class=\"_ _0\"></span>ampiamente <span class=\"_ _0\"></span>indipendenti, <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>realizzo <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _6\"></span>deter<span class=\"_ _1\"></span>minato <span class=\"_ _0\"></span>in<span class=\"_ _2b2\"> </span>relazione <span class=\"_ _40\"> </span>all\u2019unit\u00e0 <span class=\"_ _40\"> </span>generatrice<span class=\"_ _8\"></span> <span class=\"_ _12\"> </span>di <span class=\"_ _12\"> </span>flussi <span class=\"_ _4\"> </span>finanziari <span class=\"_ _12\"> </span>cui <span class=\"_ _40\"> </span>tale <span class=\"_ _40\"> </span>attivit\u00e0 <span class=\"_ _40\"> </span>appartiene<span class=\"_ _8\"></span>. <span class=\"_ _12\"> </span>Le <span class=\"_ _40\"> </span>perdite <span class=\"_ _40\"> </span>di <span class=\"_ _12\"> </span>valore <span class=\"_ _4\"> </span>s<span class=\"_ _0\"></span>ono<span class=\"_ _2b2\"> </span>contabilizza<span class=\"_ _1\"></span>te <span class=\"_ _b\"> </span>nel <span class=\"_ _b\"> </span>conto <span class=\"_ _b\"> </span>economico <span class=\"_ _b\"> </span>nella <span class=\"_ _b\"> </span>voce <span class=\"_ _b\"> </span>svalutazioni <span class=\"_ _4d\"> </span>e <span class=\"_ _b\"> </span>perdite <span class=\"_ _b\"> </span>di <span class=\"_ _b\"> </span>valore. <span class=\"_ _b\"> </span>Tali <span class=\"_ _b\"> </span>perdite <span class=\"_ _4d\"> </span>di <span class=\"_ _7\"> </span>valore <span class=\"_ _4d\"> </span>sono<span class=\"_ _2b2\"> </span>ripristinate <span class=\"_ _1\"></span>nel ca<span class=\"_ _8\"></span>so in cui <span class=\"_ _8\"></span>vengano meno <span class=\"_ _8\"></span>i motivi ch<span class=\"_ _1\"></span>e le ha<span class=\"_ _8\"></span>nno generate, <span class=\"_ _1\"></span>nei li<span class=\"_ _1\"></span>miti <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span>l valor<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> netto<span class=\"_ _8\"></span> di carico <span class=\"_ _8\"></span>che<span class=\"_ _2b2\"> </span>l\u2019attivit\u00e0 <span class=\"_ _c\"></span>in <span class=\"_ _c\"></span>ogg<span class=\"_ _8\"></span>etto <span class=\"_ _c\"></span>avrebbe <span class=\"_ _c\"></span>avuto<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>se <span class=\"_ _c\"></span>non <span class=\"_ _c\"></span>fo<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>se <span class=\"_ _c\"></span>stata<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>effettuata <span class=\"_ _c\"></span><span class=\"ff3\">la <span class=\"_ _c\"></span>svalutazione <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>s<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>fossero <span class=\"_ _6\"></span>stati <span class=\"_ _c\"></span>effettuati <span class=\"_ _c\"></span>i<span class=\"_ _2b2\"> </span></span>relativi ammorta<span class=\"_ _8\"></span>menti.<span class=\"_ _2b2\"> </span>Al <span class=\"_ _6\"></span>momento <span class=\"_ _6\"></span>della <span class=\"_ _6\"></span>vendita <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>qu<span class=\"_ _0\"></span>ando <span class=\"_ _6\"></span>non <span class=\"_ _6\"></span>sussistono <span class=\"_ _6\"></span>benefici <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>conomici <span class=\"_ _6\"></span>futuri <span class=\"_ _6\"></span>attesi <span class=\"_ _6\"></span>dall\u2019uso <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>un <span class=\"_ _c\"></span>ben<span class=\"_ _8\"></span>e,<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>esso<span class=\"_ _2b2\"> </span>viene <span class=\"_ _0\"></span>eliminato dal <span class=\"_ _0\"></span>bilancio <span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>l\u2019eventua<span class=\"_ _1\"></span>le <span class=\"_ _0\"></span>perdita <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>utile <span class=\"_ _0\"></span>(calcolata come <span class=\"_ _0\"></span>differenza tra <span class=\"_ _6\"></span>il <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>cessione e <span class=\"_ _0\"></span>il<span class=\"_ _2b2\"> </span>valore <span class=\"_ _6\"></span>di <span class=\"_ _0\"></span>carico) <span class=\"_ _6\"></span>viene <span class=\"_ _0\"></span>rilevat<span class=\"ff7\">a <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>conto <span class=\"_ _6\"></span>economico <span class=\"_ _0\"></span>nell\u2019anno <span class=\"_ _6\"></span>della <span class=\"_ _0\"></span>suddetta <span class=\"_ _0\"></span>eliminazione. <span class=\"_ _6\"></span>La <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alutazion<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>iene<span class=\"_ _2b2\"> </span></span>effettuata con<span class=\"_ _1\"></span>siderando i princi<span class=\"_ _1\"></span>pi definiti<span class=\"_ _1\"></span> nell\u2019IFRS 15.<span class=\"_ _2b2\"> </span>Tra <span class=\"_ _d\"></span>le <span class=\"_ _4d\"> </span>attivit\u00e0 <span class=\"_ _c\"></span>materiali <span class=\"_ _d\"></span>sono <span class=\"_ _4d\"> </span>altres\u00ec <span class=\"_ _c\"></span>iscritti <span class=\"_ _d\"></span>i <span class=\"_ _4d\"> </span>diritti <span class=\"_ _d\"></span>d\u2019uso <span class=\"_ _d\"></span>(\u201c<span class=\"_ _6\"></span><span class=\"ff2\">right <span class=\"_ _c\"></span>of <span class=\"_ _4d\"> </span>use</span>\u201d), <span class=\"_ _d\"></span>in <span class=\"_ _d\"> </span>conformit\u00e0 <span class=\"_ _d\"></span>al <span class=\"_ _d\"></span>principio <span class=\"_ _d\"></span>I<span class=\"_ _0\"></span>FRS <span class=\"_ _c\"></span>16,<span class=\"_ _2b2\"> </span>connessi a <span class=\"_ _0\"></span>contratti di <span class=\"_ _0\"></span><span class=\"ff2\">lease <span class=\"_ _0\"></span></span>pluriennale, qu<span class=\"_ _0\"></span>alora ricorra la <span class=\"_ _0\"></span>condizione de<span class=\"_ _0\"></span>l controllo es<span class=\"_ _0\"></span>clusivo del <span class=\"_ _0\"></span>bene oggetto<span class=\"_ _2b2\"> </span>di <span class=\"ff2\">lease <span class=\"ff7\">e la fruiz<span class=\"_ _8\"></span>ione sostanziale di tutti i <span class=\"_ _8\"></span>benefici economici deri<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>anti dall\u2019att<span class=\"_ _1\"></span>ivit\u00e0 lungo il<span class=\"_ _8\"></span> periodo di utilizzo.<span class=\"_ _2b2\"> </span></span></span>Il <span class=\"_ _6\"></span><span class=\"ff2\">right of <span class=\"_ _6\"></span>use</span> <span class=\"_ _0\"></span>viene <span class=\"_ _6\"></span>iscritto ad <span class=\"_ _6\"></span>un <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>equivalente <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>somma <span class=\"_ _6\"></span>del <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>attuale <span class=\"_ _0\"></span>dei <span class=\"_ _6\"></span>flussi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>cassa <span class=\"_ _0\"></span>in <span class=\"_ _6\"></span>uscita,<span class=\"_ _2b2\"> </span>previsti contrattualmente, utilizzando <span class=\"_ _0\"></span>quale fattore <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>attualizza<span class=\"_ _8\"></span>zione<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>tasso <span class=\"_ _0\"></span>previsto <span class=\"_ _0\"></span>nell\u2019acco<span class=\"_ _1\"></span>rdo <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>tasso di<span class=\"_ _2b2\"> </span>finanziamento margi<span class=\"_ _8\"></span>nale.<span class=\"_ _2b2\"> </span>Il <span class=\"_ _b\"> </span><span class=\"ff2\">righ<span class=\"_ _0\"></span>t <span class=\"_ _b\"> </span>of <span class=\"_ _b\"> </span>use</span> <span class=\"_ _7\"> </span><span class=\"ff7\">viene <span class=\"_ _b\"> </span>ammortizzato <span class=\"_ _b\"> </span>tenendo <span class=\"_ _b\"> </span>in <span class=\"_ _7\"> </span>considerazio<span class=\"_ _1\"></span>ne <span class=\"_ _7\"> </span>il <span class=\"_ _b\"> </span>periodo <span class=\"_ _b\"> </span>non <span class=\"_ _b\"> </span>cancellabile <span class=\"_ _b\"> </span>dell\u2019accordo <span class=\"_ _b\"> </span>che<span class=\"_ _2b2\"> </span></span>normalmente coinci<span class=\"_ _8\"></span>de con la durata dello <span class=\"_ _8\"></span>stesso.<span class=\"_ _2b2\"> </span>Con <span class=\"_ _0\"></span>riferim<span class=\"_ _1\"></span>ento ai <span class=\"_ _0\"></span>contratti di nole<span class=\"_ _0\"></span>ggio pluriennale<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>di autovetture, si <span class=\"_ _0\"></span>procede con la <span class=\"_ _0\"></span>separazione del contratto<span class=\"_ _2b2\"> </span>tra la <span class=\"_ _0\"></span>componente <span class=\"_ _0\"></span><span class=\"ff2\">lease,</span> <span class=\"_ _0\"></span>ovvero il <span class=\"_ _0\"></span>corrispettivo di <span class=\"_ _0\"></span>noleggio, e <span class=\"_ _6\"></span><span class=\"ff2\">non <span class=\"_ _0\"></span>lease</span>, relativa ai <span class=\"_ _0\"></span>servizi <span class=\"_ _0\"></span>di manutenzione. <span class=\"_ _0\"></span>La<table class=\"s w46e h4f8\" id=\"_077a62cc-70e0-469e-9246-28e75611e48e\"><tr><td class=\"c x402 y1ea8 w46f h4f9\"><div class=\"t m3c x1ae h261 y1e95 ff6 fs83 fc0 sc0 ls0 ws0\">Tip<span class=\"_ _8\"></span>olo<span class=\"_ _8\"></span>g<span class=\"_ _0\"></span>ia<span class=\"_ _2b2\"> </span></div></td><td class=\"c x403 y1ea8 w470 h4f9\"><div class=\"t m3c x1ae h261 y1e95 ff6 fs83 fc0 sc0 ls0 ws0\">D<span class=\"_ _0\"></span>escrizion<span class=\"_ _8\"></span>e<span class=\"_ _2b2\"> </span></div></td><td class=\"c x404 y1ea9 w1c4 h262\"><div class=\"t m3c x9e h261 y11fd ff6 fs83 fc0 sc0 ls0 ws0\">vita <span class=\"_ _0\"></span>u<span class=\"_ _1\"></span>tile (a<span class=\"_ _0\"></span>n<span class=\"_ _8\"></span>ni)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td class=\"c x405 y1eab w471 h4f6\"><div class=\"t m3c x1ae h263 y1eaa ff4 fs83 fc0 sc0 ls0 ws0\">F<span class=\"_ _0\"></span>a<span class=\"_ _c\"></span>b<span class=\"_ _0\"></span>b<span class=\"_ _6\"></span>ri<span class=\"_ _c\"></span>c<span class=\"_ _8\"></span>a<span class=\"_ _c\"></span>ti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x406 y1eab w472 h4f6\"><div class=\"t m3c x1ae h263 y1eaa ff4 fs83 fc0 sc0 lscf ws0\">25<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x407 y1eac w1c5 h264\"><div class=\"t m3c x145 h263 y1211 ff4 fs83 fc0 sc0 ls0 ws0\">F<span class=\"_ _0\"></span>a<span class=\"_ _c\"></span>b<span class=\"_ _0\"></span>b<span class=\"_ _6\"></span>ri<span class=\"_ _c\"></span>c<span class=\"_ _8\"></span>a<span class=\"_ _c\"></span>ti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x405 y1ead w473 h4f6\"><div class=\"t m3c x1ae h263 y1eaa ff4 fs83 fc0 sc0 ls0 ws0\">Ma<span class=\"_ _6\"></span>n<span class=\"_ _6\"></span>u<span class=\"_ _6\"></span>te<span class=\"_ _6\"></span>n<span class=\"_ _6\"></span>zi<span class=\"_ _c\"></span>o<span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>e<span class=\"_ _c\"></span> s<span class=\"_ _c\"></span>tra<span class=\"_ _6\"></span>o<span class=\"_ _6\"></span>rd<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>n<span class=\"_ _0\"></span>a<span class=\"_ _c\"></span>ri<span class=\"_ _6\"></span>a<span class=\"_ _c\"></span> <span class=\"_ _0\"></span>fa<span class=\"_ _c\"></span>b<span class=\"_ _6\"></span>b<span class=\"_ _0\"></span>ri<span class=\"_ _c\"></span>ca<span class=\"_ _6\"></span>ti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x408 y1ead w472 h4f6\"><div class=\"t m3c x1ae h263 y1eaa ff4 fs83 fc0 sc0 lscf ws0\">25<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td class=\"c x405 y1eaf w474 h4fa\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 ls0 ws0\">C<span class=\"_ _8\"></span>o<span class=\"_ _6\"></span>s<span class=\"_ _c\"></span>tru<span class=\"_ _0\"></span>z<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>o<span class=\"_ _0\"></span>n<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span> l<span class=\"_ _c\"></span>e<span class=\"_ _6\"></span>g<span class=\"_ _0\"></span>ge<span class=\"_ _c\"></span>re<span class=\"_ _2b2\"> </span></div></td><td class=\"c x409 y1eaf w472 h4fa\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 lscf ws0\">10<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td class=\"c x405 y1eb0 w475 h4fa\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 ls0 ws0\">I<span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>p<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span>a<span class=\"_ _6\"></span>n<span class=\"_ _6\"></span>ti<span class=\"_ _c\"></span> ra<span class=\"_ _c\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>o<span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>o<span class=\"_ _6\"></span>n<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span>c<span class=\"_ _1\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x40a y1eb0 w472 h4fa\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 lscf ws0\">10<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td class=\"c x405 y1eb1 w476 h4fa\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 ls0 ws0\">I<span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>p<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span>a<span class=\"_ _6\"></span>n<span class=\"_ _6\"></span>ti<span class=\"_ _c\"></span> d<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span> re<span class=\"_ _6\"></span>g<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>s<span class=\"_ _c\"></span>tr<span class=\"_ _8\"></span>a<span class=\"_ _c\"></span>z<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>o<span class=\"_ _0\"></span>n<span class=\"_ _6\"></span>e<span class=\"_ _2b2\"> </span></div></td><td class=\"c x40b y1eb1 w477 h4fa\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 ls0 ws0\">7<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td class=\"c x405 y1eb2 w478 h4fa\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 ls0 ws0\">I<span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>p<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span>a<span class=\"_ _6\"></span>n<span class=\"_ _6\"></span>ti<span class=\"_ _c\"></span> d<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span> s<span class=\"_ _c\"></span>i<span class=\"_ _c\"></span>n<span class=\"_ _0\"></span>cro<span class=\"_ _0\"></span>n<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span>zza<span class=\"_ _c\"></span>z<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>o<span class=\"_ _0\"></span>n<span class=\"_ _6\"></span>e<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>ce<span class=\"_ _c\"></span>n<span class=\"_ _0\"></span>tri<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span> co<span class=\"_ _0\"></span>n<span class=\"_ _6\"></span>tro<span class=\"_ _0\"></span>l<span class=\"_ _c\"></span>l<span class=\"_ _c\"></span>o<span class=\"_ _2b2\"> </span></div></td><td class=\"c x40c y1eb2 w479 h4fa\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 lscf ws0\">10<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x407 y1eb3 w1c5 h265\"><div class=\"t m3c xea h263 y1213 ff4 fs83 fc0 sc0 ls0 ws0\">I<span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>p<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span>a<span class=\"_ _6\"></span>n<span class=\"_ _6\"></span>ti<span class=\"_ _c\"></span> e<span class=\"_ _c\"></span> m<span class=\"_ _0\"></span>a<span class=\"_ _c\"></span>cch<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>n<span class=\"_ _0\"></span>a<span class=\"_ _c\"></span>ri<span class=\"_ _2b2\"> </span></div></td><td class=\"c x405 y1eb4 w47a h4fa\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 ls0 ws0\">C<span class=\"_ _8\"></span>e<span class=\"_ _c\"></span>n<span class=\"_ _0\"></span>tra<span class=\"_ _c\"></span>l<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span> m<span class=\"_ _0\"></span>a<span class=\"_ _c\"></span>n<span class=\"_ _6\"></span>u<span class=\"_ _0\"></span>a<span class=\"_ _c\"></span>l<span class=\"_ _c\"></span>i<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _c\"></span>d<span class=\"_ _0\"></span> e<span class=\"_ _c\"></span>l<span class=\"_ _c\"></span>e<span class=\"_ _0\"></span>ttro<span class=\"_ _6\"></span>me<span class=\"_ _c\"></span>cca<span class=\"_ _6\"></span>n<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span>ch<span class=\"_ _0\"></span>e<span class=\"_ _2b2\"> </span></div></td><td class=\"c x40d y1eb4 w477 h4fa\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 ls0 ws0\">7<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td class=\"c x405 y1eb5 w47b h4fa\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 ls0 ws0\">C<span class=\"_ _8\"></span>e<span class=\"_ _c\"></span>n<span class=\"_ _0\"></span>tra<span class=\"_ _c\"></span>l<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span> e<span class=\"_ _c\"></span>d<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>mp<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span>a<span class=\"_ _6\"></span>n<span class=\"_ _6\"></span>ti<span class=\"_ _c\"></span> e<span class=\"_ _c\"></span>l<span class=\"_ _6\"></span>e<span class=\"_ _c\"></span>ttr<span class=\"_ _8\"></span>i<span class=\"_ _c\"></span>ci<span class=\"_ _2b2\"> </span></div></td><td class=\"c x40e y1eb5 w47c h4fa\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 lscf ws0\">10<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td class=\"c x405 y1eb6 w47d h4fa\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 ls0 ws0\">Po<span class=\"_ _0\"></span>n<span class=\"_ _6\"></span>ti<span class=\"_ _c\"></span> ra<span class=\"_ _6\"></span>d<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span>o<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>a<span class=\"_ _c\"></span>p<span class=\"_ _0\"></span>p<span class=\"_ _6\"></span>a<span class=\"_ _c\"></span>re<span class=\"_ _6\"></span>cch<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>a<span class=\"_ _6\"></span>tu<span class=\"_ _6\"></span>re<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>A.F<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>e<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>a<span class=\"_ _c\"></span>m<span class=\"_ _0\"></span>p<span class=\"_ _6\"></span>l<span class=\"_ _c\"></span>i<span class=\"_ _6\"></span>f<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>ca<span class=\"_ _6\"></span>z<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>o<span class=\"_ _0\"></span>n<span class=\"_ _6\"></span>e<span class=\"_ _2b2\"> </span></div></td><td class=\"c x40f y1eb6 w479 h4fa\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 lscf ws0\">10<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td class=\"c x405 y1eb7 w47e h4fa\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 ls0 ws0\">I<span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>p<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span>a<span class=\"_ _6\"></span>n<span class=\"_ _6\"></span>ti<span class=\"_ _c\"></span> d<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span> a<span class=\"_ _c\"></span>l<span class=\"_ _c\"></span>i<span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>e<span class=\"_ _c\"></span>n<span class=\"_ _0\"></span>ta<span class=\"_ _c\"></span>zi<span class=\"_ _c\"></span>o<span class=\"_ _0\"></span>n<span class=\"_ _6\"></span>e<span class=\"_ _2b2\"> </span></div></td><td class=\"c x410 y1eb7 w472 h4fa\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 lscf ws0\">11<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x407 y1eb8 w1c5 h266\"><div class=\"t m3c x105 h263 y1215 ff4 fs83 fc0 sc0 ls0 ws0\">Attre<span class=\"_ _6\"></span>zz<span class=\"_ _0\"></span>a<span class=\"_ _c\"></span>tu<span class=\"_ _0\"></span>re<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>n<span class=\"_ _0\"></span>d<span class=\"_ _6\"></span>u<span class=\"_ _6\"></span>s<span class=\"_ _c\"></span>tr<span class=\"_ _1\"></span>i<span class=\"_ _c\"></span>a<span class=\"_ _6\"></span>l<span class=\"_ _c\"></span>i<span class=\"_ _c\"></span> e<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>co<span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>e<span class=\"_ _6\"></span>rci<span class=\"_ _c\"></span>a<span class=\"_ _6\"></span>l<span class=\"_ _c\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x405 y1eb9 w47f h4fa\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 ls0 ws0\">Ap<span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>a<span class=\"_ _c\"></span>re<span class=\"_ _6\"></span>cch<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>a<span class=\"_ _c\"></span>tu<span class=\"_ _0\"></span>re<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span> <span class=\"_ _0\"></span>s<span class=\"_ _c\"></span>e<span class=\"_ _6\"></span>g<span class=\"_ _0\"></span>n<span class=\"_ _6\"></span>a<span class=\"_ _c\"></span>l<span class=\"_ _6\"></span>a<span class=\"_ _c\"></span>zi<span class=\"_ _c\"></span>o<span class=\"_ _0\"></span>n<span class=\"_ _6\"></span>e<span class=\"_ _c\"></span> e<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>a<span class=\"_ _c\"></span>ttre<span class=\"_ _0\"></span>z<span class=\"_ _0\"></span>z<span class=\"_ _0\"></span>a<span class=\"_ _c\"></span>tu<span class=\"_ _0\"></span>re<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span> p<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>s<span class=\"_ _c\"></span>ta<span class=\"_ _2b2\"> </span></div></td><td class=\"c x411 y1eb9 w47c h4fa\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 lscf ws0\">10<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td class=\"c x405 y1eba w480 h4fa\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 ls0 ws0\">Attre<span class=\"_ _6\"></span>zz<span class=\"_ _0\"></span>a<span class=\"_ _c\"></span>tu<span class=\"_ _0\"></span>ra<span class=\"_ _c\"></span> v<span class=\"_ _8\"></span>a<span class=\"_ _c\"></span>ri<span class=\"_ _c\"></span>a<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>n<span class=\"_ _0\"></span>u<span class=\"_ _6\"></span>ta<span class=\"_ _2b2\"> </span></div></td><td class=\"c x412 y1eba w477 h4fa\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 ls0 ws0\">7<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td class=\"c x405 y1ebb w481 h4fa\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 ls0 ws0\">Ma<span class=\"_ _6\"></span>cch<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>n<span class=\"_ _6\"></span>e<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _c\"></span>l<span class=\"_ _6\"></span>e<span class=\"_ _c\"></span>tt<span class=\"_ _1\"></span>ro<span class=\"_ _0\"></span>n<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span>ch<span class=\"_ _0\"></span>e<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _c\"></span> s<span class=\"_ _c\"></span>i<span class=\"_ _6\"></span>s<span class=\"_ _c\"></span>te<span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span> <span class=\"_ _0\"></span>te<span class=\"_ _6\"></span>l<span class=\"_ _c\"></span>e<span class=\"_ _6\"></span>f<span class=\"_ _0\"></span>o<span class=\"_ _6\"></span>n<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span>c<span class=\"_ _1\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x413 y1ebb w477 h4fa\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 ls0 ws0\">7<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td class=\"c x405 y1ebc w482 h4fa\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 ls0 ws0\">Mo<span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>l<span class=\"_ _c\"></span>i<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _c\"></span> m<span class=\"_ _0\"></span>a<span class=\"_ _c\"></span>cch<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>n<span class=\"_ _0\"></span>e<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>o<span class=\"_ _6\"></span>rd<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>n<span class=\"_ _0\"></span>a<span class=\"_ _c\"></span>ri<span class=\"_ _c\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span> u<span class=\"_ _6\"></span>f<span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>ci<span class=\"_ _6\"></span>o<span class=\"_ _2b2\"> </span></div></td><td class=\"c x414 y1ebc w472 h4fa\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 lscf ws0\">10<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x407 y1ebd w1c5 h267\"><div class=\"t m3c x80 h263 y120d ff4 fs83 fc0 sc0 ls0 ws0\">Al<span class=\"_ _c\"></span>tr<span class=\"_ _8\"></span>i<span class=\"_ _c\"></span> <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>e<span class=\"_ _c\"></span>n<span class=\"_ _0\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x405 y1ebe w483 h4fa\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 ls0 ws0\">Ap<span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>a<span class=\"_ _c\"></span>re<span class=\"_ _6\"></span>cch<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>a<span class=\"_ _c\"></span>tu<span class=\"_ _0\"></span>re<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>e<span class=\"_ _c\"></span>r<span class=\"_ _1\"></span> e<span class=\"_ _c\"></span>l<span class=\"_ _6\"></span>a<span class=\"_ _c\"></span>b<span class=\"_ _6\"></span>.n<span class=\"_ _0\"></span>e<span class=\"_ _c\"></span> d<span class=\"_ _6\"></span>a<span class=\"_ _c\"></span>ti<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>m<span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>re<span class=\"_ _6\"></span>s<span class=\"_ _c\"></span>i<span class=\"_ _c\"></span> i<span class=\"_ _c\"></span> co<span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>u<span class=\"_ _6\"></span>te<span class=\"_ _c\"></span>r<span class=\"_ _2b2\"> </span></div></td><td class=\"c x415 y1ebe w477 h4fa\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 ls0 ws0\">5<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td class=\"c x405 y1ebf w484 h4fb\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 ls0 ws0\">Au<span class=\"_ _6\"></span>to<span class=\"_ _0\"></span>ve<span class=\"_ _6\"></span>ttu<span class=\"_ _0\"></span>re<span class=\"_ _6\"></span>, <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>o<span class=\"_ _6\"></span>to<span class=\"_ _0\"></span>ci<span class=\"_ _c\"></span>cl<span class=\"_ _c\"></span>i<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>s<span class=\"_ _c\"></span>i<span class=\"_ _c\"></span>mi<span class=\"_ _c\"></span>l<span class=\"_ _c\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x416 y1ebf w485 h4fb\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 ls0 ws0\">4<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td class=\"c x405 y1ec0 w486 h4fb\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 ls0 ws0\">Ve<span class=\"_ _c\"></span>l<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span>v<span class=\"_ _8\"></span>o<span class=\"_ _6\"></span>l<span class=\"_ _c\"></span>i<span class=\"_ _c\"></span> a<span class=\"_ _c\"></span>zi<span class=\"_ _c\"></span>e<span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>d<span class=\"_ _6\"></span>a<span class=\"_ _c\"></span>l<span class=\"_ _c\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x417 y1ec0 w47c h4fb\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 lscf ws0\">15<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td class=\"c x405 y1ec1 w487 h4fb\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 ls0 ws0\">Eq<span class=\"_ _6\"></span>u<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>p<span class=\"_ _6\"></span>a<span class=\"_ _c\"></span>gg<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>a<span class=\"_ _c\"></span>me<span class=\"_ _6\"></span>n<span class=\"_ _6\"></span>to<span class=\"_ _6\"></span> d<span class=\"_ _6\"></span>e<span class=\"_ _c\"></span>i<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>ve<span class=\"_ _0\"></span>l<span class=\"_ _c\"></span>i<span class=\"_ _c\"></span>v<span class=\"_ _8\"></span>o<span class=\"_ _6\"></span>l<span class=\"_ _c\"></span>i<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _c\"></span> s<span class=\"_ _c\"></span>i<span class=\"_ _6\"></span>s<span class=\"_ _c\"></span>te<span class=\"_ _c\"></span>mi<span class=\"_ _c\"></span> d<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span> ra<span class=\"_ _6\"></span>d<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span>o<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>s<span class=\"_ _c\"></span>u<span class=\"_ _0\"></span>re<span class=\"_ _2b2\"> </span></div></td><td class=\"c x418 y1ec1 w472 h4fb\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 lscf ws0\">10<span class=\"_ _2b2\"> </span></div></td></tr></table>componente <span class=\"_ _8\"></span><span class=\"ff2\">lease<span class=\"ff3\"> <span class=\"_ _8\"></span><span class=\"ff7\">\u00e8 <span class=\"_ _8\"></span>inclusa <span class=\"_ _8\"></span>nell\u2019ambit<span class=\"_ _1\"></span>o <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span><span class=\"ff2\">right <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>use<span class=\"ff3\"> <span class=\"_ _8\"></span>mentre <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>componente <span class=\"_ _8\"></span><span class=\"ff2\">non <span class=\"_ _8\"></span>lease<span class=\"ff3\"> <span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>iene <span class=\"_ _8\"></span>imputata<span class=\"_ _8\"></span> a<span class=\"_ _8\"></span> conto<span class=\"_ _2b2\"> </span></span></span></span></span></span></span></span>economico.<span class=\"_ _2b2\"> </span>Attivit\u00e0 immate<span class=\"_ _1\"></span>riali<span class=\"_ _2b2\"> </span>Le <span class=\"_ _4d\"> </span>Attivit\u00e0 <span class=\"_ _b\"> </span>immateriali<span class=\"_ _1\"></span> <span class=\"_ _4d\"> </span>s<span class=\"_ _0\"></span>ono <span class=\"_ _4d\"> </span>costituite <span class=\"_ _4d\"> </span>da <span class=\"_ _4d\"> </span>elementi <span class=\"_ _4d\"> </span>non <span class=\"_ _b\"> </span>monetari, <span class=\"_ _4d\"> </span>identificabili<span class=\"_ _1\"></span> <span class=\"_ _4d\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _4d\"> </span>privi <span class=\"_ _b\"> </span>di <span class=\"_ _b\"> </span>consistenza<span class=\"_ _8\"></span> <span class=\"_ _b\"> </span>fisica,<span class=\"_ _2b2\"> </span>controllabili <span class=\"_ _c\"></span>e <span class=\"_ _d\"> </span>atti <span class=\"_ _d\"></span>a <span class=\"_ _4d\"> </span>generare <span class=\"_ _c\"></span>benefici <span class=\"_ _d\"></span>economici <span class=\"_ _c\"></span>futuri. <span class=\"_ _d\"></span>Tali <span class=\"_ _d\"></span>elementi <span class=\"_ _c\"></span>sono <span class=\"_ _d\"></span>rilevati <span class=\"_ _d\"></span>al <span class=\"_ _d\"></span>costo <span class=\"_ _c\"></span>di <span class=\"_ _4d\"> </span>acquisto <span class=\"_ _d\"></span>o <span class=\"_ _c\"></span>di<span class=\"_ _2b2\"> </span>produzione, comprensivo degli <span class=\"_ _0\"></span>oneri <span class=\"_ _0\"></span>accessori di <span class=\"_ _0\"></span>diretta imputazione necessari a <span class=\"_ _0\"></span>rendere <span class=\"_ _0\"></span>le attivit\u00e0 disp<span class=\"_ _0\"></span>onibil<span class=\"_ _8\"></span>i<span class=\"_ _2b2\"> </span>per l\u2019uso, al netto<span class=\"_ _1\"></span> degli ammortam<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nti cumulati<span class=\"_ _8\"></span> (<span class=\"_ _0\"></span>ad eccezione d<span class=\"_ _1\"></span>elle attivit\u00e0 im<span class=\"_ _1\"></span>materiali a vita<span class=\"_ _8\"></span> u<span class=\"_ _0\"></span>tile indefinit<span class=\"_ _1\"></span>a) e<span class=\"_ _2b2\"> </span>delle <span class=\"_ _b\"> </span>eventuali <span class=\"_ _b\"> </span>perdite <span class=\"_ _b\"> </span>di <span class=\"_ _b\"> </span>v<span class=\"_ _0\"></span>alore. <span class=\"_ _b\"> </span>Le <span class=\"_ _b\"> </span>attivit\u00e0 <span class=\"_ _b\"> </span>immateriali <span class=\"_ _b\"> </span>acquisite <span class=\"_ _7\"> </span>attraverso <span class=\"_ _b\"> </span>operazioni <span class=\"_ _4d\"> </span>di  a<span class=\"_ _1\"></span>ggregazion<span class=\"_ _1\"></span>e <span class=\"_ _7\"> </span>di<span class=\"_ _2b2\"> </span>imprese, <span class=\"_ _c\"></span>q<span class=\"_ _8\"></span>uali <span class=\"_ _c\"></span>l\u2019avviament<span class=\"_ _8\"></span>o,<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>sono <span class=\"_ _6\"></span>iscritte <span class=\"_ _c\"></span>al <span class=\"_ _6\"></span>v<span class=\"_ _0\"></span>alore <span class=\"_ _6\"></span>equo <span class=\"_ _c\"></span>definito <span class=\"_ _6\"></span>alla <span class=\"_ _c\"></span>data <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>acquisizion<span class=\"_ _1\"></span>e, <span class=\"_ _c\"></span>se <span class=\"_ _c\"></span>ta<span class=\"_ _8\"></span>le <span class=\"_ _c\"></span>valore <span class=\"_ _c\"></span>p<span class=\"_ _8\"></span>u\u00f2<span class=\"_ _2b2\"> </span>essere d<span class=\"_ _1\"></span>eterminato <span class=\"_ _8\"></span>in modo <span class=\"_ _1\"></span>attendibile<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span> Le <span class=\"_ _8\"></span>attivit\u00e0 immat<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>riali p<span class=\"_ _8\"></span>ro<span class=\"_ _0\"></span>dotte int<span class=\"_ _8\"></span>ernamente non<span class=\"_ _8\"></span> s<span class=\"_ _0\"></span>ono capita<span class=\"_ _1\"></span>lizzate <span class=\"_ _8\"></span>e<span class=\"_ _2b2\"> </span>si rilevano n<span class=\"_ _1\"></span>el Conto Econo<span class=\"_ _8\"></span>mico dell\u2019esercizio in cui so<span class=\"_ _8\"></span>no <span class=\"_ _0\"></span>state sost<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nute.<span class=\"_ _2b2\"> </span>L\u2019ammortamento<span class=\"_ _8\"></span> <span class=\"_ _6\"></span>ha inizio <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>momento in <span class=\"_ _0\"></span>cui <span class=\"_ _6\"></span>l\u2019att<span class=\"_ _1\"></span>ivit\u00e0 <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>disponibile<span class=\"_ _8\"></span> <span class=\"_ _6\"></span>all\u2019uso ed <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>ripartito sistematicamente in<span class=\"_ _2b2\"> </span>relazione alla r<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>sidua possi<span class=\"_ _8\"></span>bilit\u00e0 di utilizzazione dell<span class=\"_ _1\"></span>a stessa. La vita utile d<span class=\"_ _1\"></span>elle attivit\u00e0<span class=\"_ _1\"></span> immateriali \u00e8 val<span class=\"_ _1\"></span>utata come d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>finita o ind<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>finita.<span class=\"_ _2b2\"> </span>Le <span class=\"_ _0\"></span>attivit\u00e0 immateriali a <span class=\"_ _0\"></span>vita utile <span class=\"_ _0\"></span>definita <span class=\"_ _0\"></span>sono ammortizzate a <span class=\"_ _0\"></span>quote cos<span class=\"_ _0\"></span>tanti lungo <span class=\"_ _0\"></span>la loro <span class=\"_ _0\"></span>vita <span class=\"_ _0\"></span>utile stimata <span class=\"_ _0\"></span>e<span class=\"_ _2b2\"> </span>sottoposte <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>t<span class=\"_ _8\"></span>est <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>recupera<span class=\"_ _8\"></span>bilit\u00e0 <span class=\"_ _8\"></span>(<span class=\"ff2\">impairment <span class=\"_ _8\"></span>test<span class=\"ff3\">) <span class=\"_ _8\"></span>qu<span class=\"_ _1\"></span>alora <span class=\"_ _8\"></span>vi <span class=\"_ _8\"></span>siano <span class=\"_ _16\"></span>indicazioni <span class=\"_ _8\"></span>di <span class=\"_ _16\"></span>una <span class=\"_ _8\"></span>possibile <span class=\"_ _8\"></span>per<span class=\"_ _1\"></span>dita <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>valo<span class=\"_ _8\"></span>re.<span class=\"_ _2b2\"> </span></span></span>La <span class=\"_ _d\"></span>vita <span class=\"_ _c\"></span>utile <span class=\"_ _d\"></span>residua <span class=\"_ _c\"></span>v<span class=\"_ _0\"></span>iene <span class=\"_ _c\"></span>riesaminata <span class=\"_ _c\"></span>alla <span class=\"_ _d\"></span>fine <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>ciascun <span class=\"_ _c\"></span>esercizio <span class=\"_ _d\"></span>o <span class=\"_ _d\"></span>pi\u00f9 <span class=\"_ _d\"></span>frequent<span class=\"_ _1\"></span>emente <span class=\"_ _c\"></span>se <span class=\"_ _d\"></span>necessario. <span class=\"_ _c\"></span>Le<span class=\"_ _2b2\"> </span>variazioni della<span class=\"_ _8\"></span> vita utile attesa<span class=\"_ _8\"></span> o delle modalit\u00e0<span class=\"_ _1\"></span> con cui i <span class=\"_ _8\"></span>f<span class=\"_ _0\"></span>uturi b<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nefici e<span class=\"ff7\">conomici l<span class=\"_ _8\"></span>egati all\u2019attivit\u00e0 im<span class=\"_ _8\"></span>materiale<span class=\"_ _2b2\"> </span></span>sono conseguiti<span class=\"_ _1\"></span> dal Gru<span class=\"_ _1\"></span>ppo vengono<span class=\"_ _1\"></span> rilevate <span class=\"_ _1\"></span>modificando il <span class=\"_ _1\"></span>periodo e/o<span class=\"_ _8\"></span> il metodo di ammortam<span class=\"_ _8\"></span>ento e trattate<span class=\"_ _2b2\"> </span>come modifiche <span class=\"_ _1\"></span>delle stime conta<span class=\"_ _1\"></span>bili. Gli <span class=\"_ _c\"></span>utili <span class=\"_ _c\"></span>o <span class=\"_ _c\"></span>le <span class=\"_ _c\"></span>pe<span class=\"_ _1\"></span>rdite <span class=\"_ _c\"></span>deriva<span class=\"_ _8\"></span>nti <span class=\"_ _c\"></span>dall\u2019alienazione <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>un<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>bene <span class=\"_ _c\"></span>immate<span class=\"_ _1\"></span>riale <span class=\"_ _c\"></span>sono <span class=\"_ _c\"></span>misurati<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>come <span class=\"_ _c\"></span>la <span class=\"_ _c\"></span>differenza <span class=\"_ _c\"></span>fr<span class=\"_ _8\"></span>a <span class=\"_ _c\"></span>il<span class=\"_ _2b2\"> </span>ricavo <span class=\"_ _4\"> </span>netto <span class=\"_ _40\"> </span>di <span class=\"_ _4\"> </span>vendita <span class=\"_ _4\"> </span>e <span class=\"_ _40\"> </span>il <span class=\"_ _40\"> </span>valore <span class=\"_ _4\"> </span>contabile <span class=\"_ _4\"> </span>del <span class=\"_ _40\"> </span>bene <span class=\"_ _4\"> </span>e <span class=\"_ _4\"> </span>s<span class=\"_ _0\"></span>ono <span class=\"_ _4\"> </span>rilevati <span class=\"_ _4\"> </span>a <span class=\"_ _40\"> </span>conto <span class=\"_ _4\"> </span>economico <span class=\"_ _4\"> </span>al <span class=\"_ _40\"> </span>momento<span class=\"_ _2b2\"> </span>dell\u2019alienazi<span class=\"_ _1\"></span>one. La valutazi<span class=\"_ _8\"></span>one v<span class=\"_ _0\"></span>iene eff<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ttuata considerando i <span class=\"_ _8\"></span>principi definiti nel<span class=\"_ _1\"></span>l\u2019IFRS 15.<span class=\"_ _2b2\"> </span>Le <span class=\"_ _6\"></span>attivit\u00e0 <span class=\"_ _0\"></span>immateriali <span class=\"_ _0\"></span>con <span class=\"_ _6\"></span>vita <span class=\"_ _6\"></span>utile <span class=\"_ _0\"></span>indefinita <span class=\"_ _6\"></span>non <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _0\"></span>assoggettate <span class=\"_ _0\"></span>ad <span class=\"_ _6\"></span>ammortamento <span class=\"_ _0\"></span>sistematico <span class=\"_ _0\"></span>bens\u00ec <span class=\"_ _6\"></span>ad<span class=\"_ _2b2\"> </span>una <span class=\"_ _6\"></span>valutazione <span class=\"_ _6\"></span>almeno <span class=\"_ _6\"></span>annuale <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>olta <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>individuare <span class=\"_ _6\"></span>eventuali <span class=\"_ _6\"></span>perdit<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>v<span class=\"_ _0\"></span>alore <span class=\"_ _6\"></span>(<span class=\"_ _6\"></span><span class=\"ff2\">impairme<span class=\"_ _8\"></span>nt <span class=\"_ _c\"></span>test<span class=\"ff3\">), <span class=\"_ _0\"></span>sia <span class=\"_ _c\"></span>a <span class=\"_ _0\"></span>live<span class=\"_ _0\"></span>llo<span class=\"_ _2b2\"> </span></span></span>individuale sia a <span class=\"_ _0\"></span>livello di <span class=\"_ _0\"></span>unit\u00e0 generatrice di flussi <span class=\"_ _0\"></span>di cassa. <span class=\"_ _0\"></span>L\u2019eventual<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>cambia<span class=\"_ _8\"></span>mento <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>vita utile <span class=\"_ _0\"></span>indefini<span class=\"_ _8\"></span>ta <span class=\"_ _0\"></span>a<span class=\"_ _2b2\"> </span>vita utile definit<span class=\"_ _8\"></span>a v<span class=\"_ _0\"></span>iene appl<span class=\"_ _8\"></span>icato su base prospettica.<span class=\"_ _8\"></span> Il <span class=\"_ _d\"></span>Gruppo <span class=\"_ _c\"></span>non <span class=\"_ _d\"></span>iscrive <span class=\"_ _d\"></span>attivit\u00e0<span class=\"_ _8\"></span> <span class=\"_ _d\"></span>a <span class=\"_ _d\"></span>vita <span class=\"_ _d\"></span>utile <span class=\"_ _d\"></span>indefinita <span class=\"_ _c\"></span>ad <span class=\"_ _d\"></span>eccezione <span class=\"_ _c\"></span>dell\u2019Avviamento <span class=\"_ _c\"></span>derivante <span class=\"_ _c\"></span>da <span class=\"_ _d\"></span>operazioni <span class=\"_ _c\"></span>di<span class=\"_ _2b2\"> </span>aggregazione azie<span class=\"_ _8\"></span>nd<span class=\"_ _0\"></span>ale.<span class=\"_ _2b2\"> </span>Rimanenze Le <span class=\"_ _0\"></span>rimanenze, <span class=\"_ _0\"></span>rappre<span class=\"_ _1\"></span>sentate e<span class=\"_ _0\"></span>ssenzialment<span class=\"_ _8\"></span>e <span class=\"_ _6\"></span>da parti <span class=\"_ _6\"></span>di ricambio <span class=\"_ _0\"></span>relative <span class=\"_ _0\"></span>agli <span class=\"_ _0\"></span>impianti e<span class=\"_ _0\"></span>d <span class=\"_ _0\"></span>apparecchiatu<span class=\"_ _8\"></span>re <span class=\"_ _6\"></span>per<span class=\"_ _2b2\"> </span>il <span class=\"_ _b\"> </span>controllo <span class=\"_ _7\"> </span>del <span class=\"_ _7\"> </span>traffico <span class=\"_ _b\"> </span>aereo, <span class=\"_ _b\"> </span>sono <span class=\"_ _7\"> </span>iscritte <span class=\"_ _b\"> </span>al <span class=\"_ _b\"> </span>minore <span class=\"_ _b\"> </span>tra <span class=\"_ _7\"> </span>il <span class=\"_ _7\"> </span>costo <span class=\"_ _b\"> </span>ed <span class=\"_ _7\"> </span>il <span class=\"_ _b\"> </span>v<span class=\"_ _0\"></span>alore <span class=\"_ _4d\"> </span>ne<span class=\"_ _0\"></span>tto <span class=\"_ _b\"> </span>di <span class=\"_ _7\"> </span>realizzo. <span class=\"_ _b\"> </span>Il <span class=\"_ _7\"> </span>costo <span class=\"_ _b\"> </span>\u00e8<span class=\"_ _2b2\"> </span>determinato <span class=\"_ _1\"></span>in bas<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> alla<span class=\"_ _8\"></span> formula del co<span class=\"_ _8\"></span>sto medio <span class=\"_ _1\"></span>ponderato<span class=\"_ _1\"></span>, che i<span class=\"_ _8\"></span>nclude gli o<span class=\"_ _8\"></span>neri accessori <span class=\"_ _8\"></span>di competenza. <span class=\"_ _8\"></span>Tali<span class=\"_ _2b2\"> </span>rimanenze, <span class=\"_ _c\"></span>se <span class=\"_ _d\"></span>non <span class=\"_ _d\"></span>pi\u00f9 <span class=\"_ _c\"></span>utilizzabili <span class=\"_ _c\"></span>in <span class=\"_ _d\"></span>quanto <span class=\"_ _d\"></span>obsolete, <span class=\"_ _c\"></span>vengono <span class=\"_ _d\"></span>svalutate <span class=\"_ _c\"></span>tramite <span class=\"_ _c\"></span>s<span class=\"_ _0\"></span>tanziam<span class=\"_ _1\"></span>ento <span class=\"_ _c\"></span>ne<span class=\"_ _0\"></span>ll\u2019appo<span class=\"_ _1\"></span>sito<span class=\"_ _2b2\"> </span>fondo svalutazion<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> magazzi<span class=\"_ _1\"></span>no a rettifica di<span class=\"_ _8\"></span>re<span class=\"_ _0\"></span>tta del val<span class=\"_ _8\"></span>ore dell\u2019atti<span class=\"ff3\">vo.<span class=\"_ _2b2\"> </span></span>Partecipazioni i<span class=\"_ _1\"></span>n altre impr<span class=\"_ _1\"></span>ese Le partecipazioni in al<span class=\"_ _8\"></span>tre imprese, che rappres<span class=\"_ _1\"></span>entano strumenti ra<span class=\"_ _8\"></span>ppresentativi di capit<span class=\"_ _1\"></span>ale sono valutat<span class=\"_ _1\"></span>e al <span class=\"_ _0\"></span><span class=\"ff2\">fair<span class=\"_ _2b2\"> </span></span>value<span class=\"ff3 ls3\">. </span>Il <span class=\"_ _d\"></span>Gruppo <span class=\"_ _c\"></span>ha <span class=\"_ _d\"></span>scelto <span class=\"_ _c\"></span>irrevocabilmente <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>imputare <span class=\"_ _d\"></span>le <span class=\"_ _c\"></span>variazioni <span class=\"_ _c\"></span>di <span class=\"_ _4d\"> </span><span class=\"ff2\">fair <span class=\"_ _d\"></span>value</span> <span class=\"_ _d\"></span>tra <span class=\"_ _c\"></span>le <span class=\"_ _d\"></span>altre <span class=\"_ _c\"></span>componenti <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>conto<span class=\"_ _2b2\"> </span>economico compl<span class=\"_ _1\"></span>essivo, ovvero in<span class=\"_ _1\"></span> una speci<span class=\"_ _1\"></span>fica riserva di<span class=\"_ _1\"></span> patrimonio netto<span class=\"_ _8\"></span>,<span class=\"_ _0\"></span> senza <span class=\"_ _8\"></span>rigiro a conto economico. Attivit\u00e0 finanziari<span class=\"_ _8\"></span>e Al <span class=\"_ _c\"></span>momento <span class=\"_ _c\"></span>della <span class=\"_ _c\"></span>rilevazione <span class=\"_ _c\"></span>iniziale, <span class=\"_ _c\"></span>le <span class=\"_ _c\"></span>attivit\u00e0 <span class=\"_ _d\"></span>finanziarie <span class=\"_ _c\"></span>sono <span class=\"_ _c\"></span>classificate<span class=\"_ _8\"></span>,<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>seconda <span class=\"_ _c\"></span>dei <span class=\"_ _c\"></span>casi, <span class=\"_ _c\"></span>in <span class=\"_ _d\"></span>base <span class=\"_ _c\"></span>alle<span class=\"_ _2b2\"> </span>successive <span class=\"_ _d\"></span>modalit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>misurazione, <span class=\"_ _d\"></span>cio\u00e8: <span class=\"_ _d\"></span>al <span class=\"_ _4d\"> </span><span class=\"ff2\">costo <span class=\"_ _d\"> </span>ammortizzato</span>, <span class=\"_ _d\"></span>al <span class=\"_ _d\"></span><span class=\"ff2\">fair <span class=\"_ _d\"> </span>value</span> <span class=\"_ _d\"></span>rilevato <span class=\"_ _d\"></span>nel <span class=\"_ _4d\"> </span>conto <span class=\"_ _c\"></span>e<span class=\"_ _0\"></span>conomi<span class=\"_ _1\"></span>co<span class=\"_ _2b2\"> </span>complessivo <span class=\"_ _c\"></span>(OCI) <span class=\"_ _d\"></span>e <span class=\"_ _d\"> </span>al <span class=\"_ _4d\"> </span><span class=\"ff2\">fair <span class=\"_ _d\"></span>value</span> <span class=\"_ _d\"></span>rilevato <span class=\"_ _d\"></span>nel <span class=\"_ _d\"></span>conto <span class=\"_ _d\"></span>economico. <span class=\"_ _c\"></span>La <span class=\"_ _4d\"> </span>classificazi<span class=\"_ _8\"></span>one <span class=\"_ _4d\"> </span>delle <span class=\"_ _d\"></span>attivit\u00e0 <span class=\"_ _c\"></span>finanziarie <span class=\"_ _c\"></span>al<span class=\"_ _2b2\"> </span>momento <span class=\"_ _d\"></span>della <span class=\"_ _4d\"> </span>rilevazione<span class=\"_ _1\"></span> <span class=\"_ _d\"> </span>iniziale <span class=\"_ _4d\"> </span>dipende <span class=\"_ _d\"></span>dalle <span class=\"_ _4d\"> </span>caratteristiche <span class=\"_ _d\"></span>dei <span class=\"_ _d\"> </span>f<span class=\"_ _0\"></span>lussi <span class=\"_ _d\"></span>di <span class=\"_ _4d\"> </span>cassa <span class=\"_ _d\"></span>contrattuali <span class=\"_ _d\"></span>delle <span class=\"_ _4d\"> </span>attivit\u00e0<span class=\"_ _2b2\"> </span>finanziarie <span class=\"_ _8\"></span>e dal <span class=\"_ _8\"></span>modello <span class=\"_ _1\"></span>di <span class=\"_ _8\"></span>business ch<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> i<span class=\"_ _1\"></span>l G<span class=\"_ _8\"></span>ruppo usa <span class=\"_ _8\"></span>per la<span class=\"_ _1\"></span> loro <span class=\"_ _1\"></span>gestion<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>. <span class=\"_ _8\"></span>Ad<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>eccezione dei <span class=\"_ _8\"></span>crediti <span class=\"_ _8\"></span>commerciali<span class=\"_ _2b2\"> </span>che <span class=\"_ _6\"></span>non <span class=\"_ _c\"></span>contengo<span class=\"_ _1\"></span>no <span class=\"_ _6\"></span>una <span class=\"_ _c\"></span>compo<span class=\"_ _1\"></span>nente <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>finanzia<span class=\"_ _1\"></span>mento <span class=\"_ _6\"></span>significativa, <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>G<span class=\"_ _0\"></span>ruppo <span class=\"_ _6\"></span>inizialmente <span class=\"_ _6\"></span>valuta <span class=\"_ _6\"></span>un'attivit\u00e0<span class=\"_ _2b2\"> </span>finanziaria <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>suo <span class=\"_ _6\"></span><span class=\"ff2\">fair <span class=\"_ _6\"></span>value</span> <span class=\"_ _6\"></span>incrementato <span class=\"_ _0\"></span>dai <span class=\"_ _6\"></span>costi <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>transazione, <span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>l <span class=\"_ _6\"></span>caso <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>un'attivit\u00e0<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>finanziaria<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>no<span class=\"_ _8\"></span>n <span class=\"_ _c\"></span>al<span class=\"_ _8\"></span> <span class=\"_ _c\"></span><span class=\"ff2\">fair<span class=\"_ _2b2\"> </span></span>value<span class=\"ff3\"> <span class=\"_ _e\"> </span>rilevato <span class=\"_ _f\"> </span>nel <span class=\"_ _e\"> </span>conto <span class=\"_ _f\"> </span>e<span class=\"_ _0\"></span>conomico. <span class=\"_ _f\"> </span>I <span class=\"_ _e\"> </span>crediti <span class=\"_ _e\"> </span>commerciali <span class=\"_ _f\"> </span>che <span class=\"_ _e\"> </span>non <span class=\"_ _e\"> </span>contengono <span class=\"_ _e\"> </span>una <span class=\"_ _f\"> </span>componente <span class=\"_ _f\"> </span>di<span class=\"_ _2b2\"> </span></span>finanziamento <span class=\"_ _d\"></span>significativa <span class=\"_ _d\"></span>o <span class=\"_ _b\"> </span>per <span class=\"_ _4d\"> </span>i <span class=\"_ _4d\"> </span>quali <span class=\"_ _4d\"> </span>il <span class=\"_ _4d\"> </span>Gruppo <span class=\"_ _d\"></span>ha <span class=\"_ _4d\"> </span>applicato <span class=\"_ _4d\"> </span>l\u2019espedient<span class=\"_ _1\"></span>e <span class=\"_ _4d\"> </span>pratico <span class=\"_ _d\"></span>sono <span class=\"_ _4d\"> </span>v<span class=\"_ _0\"></span>alutati <span class=\"_ _d\"></span>al <span class=\"_ _4d\"> </span>prezzo<span class=\"_ _2b2\"> </span>dell\u2019operazion<span class=\"_ _1\"></span>e determinato s<span class=\"_ _1\"></span>econdo l'IFRS 15.<span class=\"_ _1\"></span> Affinch\u00e9 un'attivit\u00e0 finanziaria possa <span class=\"_ _0\"></span>essere classificata e <span class=\"_ _0\"></span>valutata al <span class=\"_ _6\"></span><span class=\"ff2\">costo ammortizzato</span> <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span><span class=\"ff2\">fair va<span class=\"_ _0\"></span>lue </span>rilevato<span class=\"_ _2b2\"> </span>in <span class=\"_ _6\"></span>OCI, <span class=\"_ _c\"></span>deve <span class=\"_ _6\"></span>generare <span class=\"_ _6\"></span>flussi <span class=\"_ _6\"></span>finanziari <span class=\"_ _6\"></span>che <span class=\"_ _6\"></span>dipendono <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>olamente <span class=\"_ _6\"></span>dal <span class=\"_ _6\"></span>capitale <span class=\"_ _6\"></span>e <span class=\"_ _c\"></span>dagl<span class=\"_ _1\"></span>i <span class=\"_ _6\"></span>interessi <span class=\"_ _c\"></span>sull<span class=\"_ _1\"></span>\u2019importo <span class=\"_ _6\"></span>del<span class=\"_ _2b2\"> </span>capitale da <span class=\"_ _8\"></span>restituire (cosiddetto <span class=\"ff2\">S<span class=\"_ _8\"></span>olely Payments of <span class=\"_ _8\"></span>Principal and I<span class=\"_ _1\"></span>nterest<span class=\"ff3\"> - SPPI)<span class=\"_ _1\"></span>. Questa<span class=\"_ _1\"></span> valutazione <span class=\"_ _8\"></span>\u00e8 indicata<span class=\"_ _2b2\"> </span></span></span>come test SPPI e <span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>iene eseg<span class=\"_ _8\"></span>uita a livello di strumento.<span class=\"_ _2b2\"> </span>Il <span class=\"_ _8\"></span>modello di <span class=\"_ _8\"></span>busines<span class=\"_ _1\"></span>s <span class=\"_ _8\"></span>del Gruppo <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>gestione <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span>lle <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>finanziarie <span class=\"_ _8\"></span>riguarda <span class=\"_ _8\"></span>il modo <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>cui <span class=\"_ _8\"></span>vengono gesti<span class=\"_ _8\"></span>te<span class=\"_ _2b2\"> </span>le <span class=\"_ _d\"></span>attivit\u00e0 <span class=\"_ _c\"></span>finanziarie <span class=\"_ _d\"></span>al <span class=\"_ _d\"></span>fine <span class=\"_ _c\"></span>di <span class=\"_ _4d\"> </span>generare <span class=\"_ _c\"></span>flussi <span class=\"_ _d\"></span>finanziari. <span class=\"_ _c\"></span>Il <span class=\"_ _d\"></span>modello <span class=\"_ _d\"></span>aziendal<span class=\"_ _1\"></span>e <span class=\"_ _d\"></span>determina <span class=\"_ _c\"></span>se <span class=\"_ _d\"></span>i <span class=\"_ _d\"></span>flussi <span class=\"_ _d\"></span>finanziari<span class=\"_ _2b2\"> </span>deriveranno<span class=\"_ _1\"></span> dalla raccolta<span class=\"_ _8\"></span> di flussi finanzia<span class=\"_ _1\"></span>ri contrattu<span class=\"_ _8\"></span>ali, dalla vendita <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span>lle attivi<span class=\"_ _8\"></span>t\u00e0 finanziarie o da <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ntrambi<span class=\"_ _1\"></span>. Il<span class=\"_ _2b2\"> </span>Gruppo detien<span class=\"_ _1\"></span>e le proprie a<span class=\"_ _1\"></span>ttivit\u00e0 finanziarie <span class=\"_ _8\"></span>f<span class=\"_ _0\"></span>ino a sca<span class=\"_ _1\"></span>denza.<span class=\"_ _2b2\"> </span>Ai <span class=\"_ _d\"></span>f<span class=\"_ _0\"></span>ini <span class=\"_ _d\"></span>della <span class=\"_ _d\"> </span>v<span class=\"_ _0\"></span>alutazion<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _4d\"> </span>successiva, <span class=\"_ _d\"></span>le <span class=\"_ _4d\"> </span>attivit\u00e0 <span class=\"_ _d\"></span>finanziarie <span class=\"_ _d\"></span>possono <span class=\"_ _d\"></span>essere <span class=\"_ _d\"> </span>classificate <span class=\"_ _d\"></span>in <span class=\"_ _4d\"> </span>quattro <span class=\"_ _d\"></span>categorie <span class=\"_ _d\"></span>in<span class=\"_ _2b2\"> </span>accordo <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>IFRS <span class=\"_ _6\"></span>9: <span class=\"_ _6\"></span>i) <span class=\"_ _6\"></span>Attivit\u00e0 <span class=\"_ _6\"></span>finanziarie <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>costo <span class=\"_ _6\"></span>ammortizza<span class=\"_ _8\"></span>to <span class=\"_ _c\"></span>(st<span class=\"_ _8\"></span>ru<span class=\"_ _0\"></span>menti <span class=\"_ _0\"></span>di <span class=\"_ _c\"></span>d<span class=\"_ _8\"></span>ebito); <span class=\"_ _c\"></span>i<span class=\"_ _1\"></span>i) <span class=\"_ _6\"></span>Attivit\u00e0 <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>inanzia<span class=\"_ _1\"></span>rie <span class=\"_ _6\"></span>al<span class=\"_ _2b2\"> </span>fair <span class=\"_ _0\"></span>value<span class=\"ff3\"> <span class=\"_ _0\"></span>rilevate <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>conto economico <span class=\"_ _0\"></span>complessivo con <span class=\"_ _0\"></span>riclassifica <span class=\"_ _0\"></span>degli <span class=\"_ _0\"></span>utili e <span class=\"_ _6\"></span>perdite <span class=\"_ _0\"></span>cumula<span class=\"_ _1\"></span>te <span class=\"_ _0\"></span>(strumenti di<span class=\"_ _2b2\"> </span></span>debito); <span class=\"_ _6\"></span>iii) <span class=\"_ _c\"></span>Att<span class=\"_ _1\"></span>ivit\u00e0 <span class=\"_ _6\"></span>finanziarie <span class=\"_ _6\"></span>al <span class=\"_ _c\"></span><span class=\"ff2\">fair <span class=\"_ _6\"></span>value</span> <span class=\"_ _6\"></span>rilevato <span class=\"_ _c\"></span>n<span class=\"_ _8\"></span>el <span class=\"_ _c\"></span>conto<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>economico <span class=\"_ _c\"></span>compl<span class=\"_ _8\"></span>essivo <span class=\"_ _c\"></span>senza<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>rigiro <span class=\"_ _6\"></span>degli <span class=\"_ _6\"></span>utili <span class=\"_ _6\"></span>e<span class=\"_ _2b2\"> </span>perdite <span class=\"_ _0\"></span>cumulate <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>momento <span class=\"_ _0\"></span>dell\u2019eliminazione <span class=\"_ _0\"></span>(st<span class=\"ff3\">rumenti <span class=\"_ _0\"></span>rappresentativi di <span class=\"_ _6\"></span>capitale); <span class=\"_ _0\"></span>iv) <span class=\"_ _0\"></span>Attivit\u00e0 <span class=\"_ _0\"></span>finanziarie<span class=\"_ _2b2\"> </span></span>al <span class=\"ff2 ls0\">fair value<span class=\"ff3\"> rilevate a conto<span class=\"_ _8\"></span> e<span class=\"_ _0\"></span>conomico<span class=\"_ _1\"></span>. </span></span>Il Gruppo iscriv<span class=\"_ _1\"></span>e principalment<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> le tipologie di at<span class=\"_ _1\"></span>tivit\u00e0 finanzi<span class=\"_ _8\"></span>arie descritte ai punti i) e iii<span class=\"_ _1\"></span>) sopra riportate.<span class=\"_ _2b2\"> </span>Il Gruppo valuta<span class=\"_ _1\"></span> le <span class=\"ff2\">attivit\u00e0 f<span class=\"_ _1\"></span>inanziarie al co<span class=\"_ _1\"></span>sto ammorti<span class=\"_ _8\"></span>zzato<span class=\"_ _0\"></span><span class=\"ff3\"> se entrambi i segue<span class=\"_ _8\"></span>nti requisiti sono soddisfatt<span class=\"_ _8\"></span>i:<span class=\"_ _2b2\"> </span></span></span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff3\">l'attivit\u00e0 finanziaria<span class=\"_ _1\"></span> \u00e8 posseduta nel quad<span class=\"_ _8\"></span>ro<span class=\"_ _0\"></span> di un modell<span class=\"_ _1\"></span>o di business il cui obi<span class=\"_ _8\"></span>ettivo \u00e8 il possesso di attivit\u00e0<span class=\"_ _2b2\"> </span></span></span>finanziarie finalizz<span class=\"_ _8\"></span>ato alla raccolta dei <span class=\"_ _8\"></span>f<span class=\"_ _0\"></span>lussi finanzi<span class=\"_ _1\"></span>ari contrattual<span class=\"_ _8\"></span>i e<span class=\"_ _2b2\"> </span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff3\">i <span class=\"_ _c\"></span>termini <span class=\"_ _c\"></span>contrattual<span class=\"_ _8\"></span>i <span class=\"_ _c\"></span>dell'attivit\u00e0 <span class=\"_ _c\"></span>finanzi<span class=\"_ _1\"></span>aria <span class=\"_ _c\"></span>pre<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>edono <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>det<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rminate <span class=\"_ _c\"></span>dat<span class=\"_ _8\"></span>e <span class=\"_ _c\"></span>flussi <span class=\"_ _c\"></span>finanzia<span class=\"_ _1\"></span>ri <span class=\"_ _c\"></span>rappresenta<span class=\"_ _8\"></span>ti<span class=\"_ _2b2\"> </span></span></span>unicamente da <span class=\"_ _8\"></span>pagamenti del capitale e d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ll'interesse <span class=\"_ _1\"></span>sull'importo del<span class=\"_ _8\"></span> capitale da restituire.<span class=\"_ _2b2\"> </span>Le <span class=\"_ _0\"></span>attivit\u00e0 finanziarie <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>costo ammortizzato sono <span class=\"_ _0\"></span>successivamente valutate <span class=\"_ _0\"></span>utilizza<span class=\"_ _1\"></span>ndo <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>criterio de<span class=\"_ _0\"></span>ll\u2019inte<span class=\"_ _1\"></span>resse<span class=\"_ _2b2\"> </span>effettivo <span class=\"_ _c\"></span>e <span class=\"_ _4d\"> </span>sono <span class=\"_ _c\"></span>s<span class=\"_ _0\"></span>oggette <span class=\"_ _c\"></span>ad <span class=\"_ _4d\"> </span><span class=\"ff2\">impairment. <span class=\"_ _c\"></span></span>Gli <span class=\"_ _d\"></span>utili <span class=\"_ _d\"></span>e <span class=\"_ _4d\"> </span>le <span class=\"_ _c\"></span>perdite <span class=\"_ _d\"></span>vengono <span class=\"_ _d\"></span>rilevate <span class=\"_ _d\"></span>a <span class=\"_ _d\"></span>conto <span class=\"_ _c\"></span>e<span class=\"_ _0\"></span>conomico <span class=\"_ _c\"></span>quando<span class=\"_ _2b2\"> </span>l\u2019attivit\u00e0 <span class=\"_ _d\"></span>\u00e8 <span class=\"_ _d\"></span>eliminata, <span class=\"_ _d\"></span>modificata <span class=\"_ _d\"></span>o <span class=\"_ _d\"></span>riv<span class=\"_ _0\"></span>alutata.<span class=\"_ _8\"></span> <span class=\"_ _4d\"> </span>Nell\u2019ambito <span class=\"_ _d\"></span>del <span class=\"_ _d\"> </span>Bilancio <span class=\"_ _d\"></span>Consolidato, <span class=\"_ _d\"></span>rientrano <span class=\"_ _d\"></span>nella <span class=\"_ _d\"></span>categoria<span class=\"_ _2b2\"> </span>attivit\u00e0 <span class=\"_ _8\"></span>finanzia<span class=\"_ _1\"></span>rie <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>costo <span class=\"_ _8\"></span>ammortizzato <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>seguenti <span class=\"_ _8\"></span>voci<span class=\"_ _8\"></span> di <span class=\"_ _8\"></span>bila<span class=\"_ _1\"></span>ncio: <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>finanziare <span class=\"_ _8\"></span>correnti <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>non <span class=\"_ _8\"></span>correnti,<span class=\"_ _2b2\"> </span>i crediti commercial<span class=\"_ _1\"></span>i correnti<span class=\"_ _8\"></span> e<span class=\"_ _0\"></span> non correnti <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> le altre atti<span class=\"_ _1\"></span>vit\u00e0 correnti e non co<span class=\"_ _8\"></span>rrenti.<span class=\"_ _2b2\"> </span>Per <span class=\"_ _12\"> </span>le <span class=\"_ _12\"> </span><span class=\"ff2\">attivit\u00e0 <span class=\"_ _12\"> </span>finanziarie <span class=\"_ _40\"> </span>al <span class=\"_ _12\"> </span>fa<span class=\"_ _0\"></span>ir <span class=\"_ _12\"> </span>value <span class=\"_ _40\"> </span>rilevate <span class=\"_ _12\"> </span>nel <span class=\"_ _12\"> </span>conto <span class=\"_ _12\"> </span>economico <span class=\"_ _12\"> </span>complessiv<span class=\"_ _1\"></span>o<span class=\"_ _6\"></span><span class=\"ff3\"> <span class=\"_ _12\"> </span>riguardanti <span class=\"_ _40\"> </span>strumenti<span class=\"_ _2b2\"> </span></span></span>rappresentati<span class=\"_ _1\"></span>vi <span class=\"_ _4d\"> </span>di <span class=\"_ _4d\"> </span>capitale, <span class=\"_ _4d\"> </span>il <span class=\"_ _4d\"> </span>Gruppo <span class=\"_ _4d\"> </span>ha <span class=\"_ _4d\"> </span>effettuato <span class=\"_ _4d\"> </span>la <span class=\"_ _4d\"> </span>scelta <span class=\"_ _4d\"> </span>irrevocabile, <span class=\"_ _d\"></span>in <span class=\"_ _4d\"> </span>sede <span class=\"_ _4d\"> </span>di <span class=\"_ _b\"> </span>prima <span class=\"_ _4d\"> </span>applica<span class=\"_ _1\"></span>zione <span class=\"_ _4d\"> </span>del<span class=\"_ _2b2\"> </span>principio I<span class=\"_ _0\"></span>FRS 9<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>imputare <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>variazioni <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span><span class=\"ff2\">fair <span class=\"_ _0\"></span>value</span> <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>conto <span class=\"_ _6\"></span>economico <span class=\"_ _0\"></span>comples<span class=\"_ _1\"></span>sivo, <span class=\"_ _0\"></span>essendo s<span class=\"_ _0\"></span>oddisfatt<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>la<span class=\"_ _2b2\"> </span>definizione di <span class=\"_ _0\"></span>strumento <span class=\"_ _0\"></span>rappresentati<span class=\"_ _1\"></span>vo <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>capitale <span class=\"_ _0\"></span>ai sensi <span class=\"_ _0\"></span>dello <span class=\"_ _0\"></span>IAS <span class=\"_ _0\"></span>32 <span class=\"_ _0\"></span>\u201cStrumenti finanziari: <span class=\"_ _0\"></span>Presentazione\u201d<span class=\"_ _2b2\"> </span>e <span class=\"_ _0\"></span>poich\u00e9 <span class=\"_ _6\"></span>lo s<span class=\"_ _0\"></span>trumento<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>non <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _0\"></span>detenuto <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>la <span class=\"_ _6\"></span>negoziazione. La <span class=\"_ _6\"></span>classifica<span class=\"_ _1\"></span>zione <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>determin<span class=\"_ _0\"></span>ata <span class=\"_ _6\"></span>a <span class=\"_ _0\"></span>livello <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>singolo<span class=\"_ _2b2\"> </span>strumento.<span class=\"_ _2b2\"> </span>Gli utili e l<span class=\"_ _1\"></span>e perdite conseg<span class=\"_ _1\"></span>uite su tali atti<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>it\u00e0 finanziari<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> non vengo<span class=\"_ _1\"></span>no mai rigirati<span class=\"_ _1\"></span> nel conto economico<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span> I dividendi <span class=\"_ _8\"></span>sono rilevati co<span class=\"_ _8\"></span>me<span class=\"_ _0\"></span> altri <span class=\"_ _8\"></span>ricavi nel conto <span class=\"_ _8\"></span>economico quando il <span class=\"_ _8\"></span>diritto al paga<span class=\"_ _1\"></span>mento \u00e8 <span class=\"_ _1\"></span>stato delib<span class=\"_ _1\"></span>erato,<span class=\"_ _2b2\"> </span>salvo <span class=\"_ _0\"></span>quando <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>Gruppo <span class=\"_ _0\"></span>beneficia <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>tali <span class=\"_ _0\"></span>proventi <span class=\"_ _6\"></span>come <span class=\"_ _0\"></span>recupero <span class=\"_ _6\"></span>di <span class=\"_ _0\"></span>parte <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>costo <span class=\"_ _6\"></span>dell\u2019atti<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _6\"></span>finanzi<span class=\"_ _1\"></span>aria, <span class=\"_ _0\"></span>nel<span class=\"_ _2b2\"> </span>qual caso <span class=\"_ _1\"></span>tali <span class=\"_ _1\"></span>utili sono <span class=\"_ _1\"></span>rilevati <span class=\"_ _1\"></span>in OCI. Gli <span class=\"_ _8\"></span>strumenti rappres<span class=\"_ _1\"></span>entativi di <span class=\"_ _1\"></span>capitale i<span class=\"_ _1\"></span>scritti <span class=\"_ _8\"></span>al <span class=\"_ _0\"></span><span class=\"ff2\">fair value</span> rilevato i<span class=\"_ _8\"></span>n OCI<span class=\"_ _2b2\"> </span>non sono soggetti a im<span class=\"_ _8\"></span>pairment test.<span class=\"_ _2b2\"> </span>Il <span class=\"_ _0\"></span>Gruppo ha <span class=\"_ _0\"></span>scelto <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>classificare irrevocabilmente<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>proprie <span class=\"_ _0\"></span>partecipazi<span class=\"_ _1\"></span>oni <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>quotate in <span class=\"_ _0\"></span>questa <span class=\"_ _0\"></span>categoria e<span class=\"_ _2b2\"> </span>di imputare con<span class=\"_ _1\"></span>seguentement<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> gli adeguamenti al<span class=\"_ _8\"></span> <span class=\"ff2\">f<span class=\"_ _0\"></span>air value</span> in OC<span class=\"_ _8\"></span>I<span class=\"_ _0\"></span>. Il valore contabile delle attivit\u00e0 finanziarie, non valutate al <span class=\"_ _0\"></span><span class=\"ff2\">fair value <span class=\"_ _0\"></span></span>con contropartita<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>conto economico, viene<span class=\"_ _2b2\"> </span>ridotto <span class=\"_ _c\"></span>dal <span class=\"_ _c\"></span>nuovo <span class=\"_ _6\"></span>modello <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>svalutazione <span class=\"_ _c\"></span>d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>i <span class=\"_ _c\"></span>crediti <span class=\"_ _6\"></span>basato <span class=\"_ _c\"></span>sulla <span class=\"_ _c\"></span>stima <span class=\"_ _c\"></span>delle <span class=\"_ _c\"></span>pe<span class=\"_ _8\"></span>rd<span class=\"_ _0\"></span>ite <span class=\"_ _c\"></span>attes<span class=\"_ _1\"></span>e <span class=\"_ _c\"></span>(<span class=\"_ _0\"></span><span class=\"ff2\">expected <span class=\"_ _c\"></span>credit<span class=\"_ _2b2\"> </span></span>losses<span class=\"ff3\">) <span class=\"_ _6\"></span>introdotto <span class=\"_ _0\"></span>dal <span class=\"_ _c\"></span>p<span class=\"_ _1\"></span>rincipio <span class=\"_ _6\"></span>IFRS <span class=\"_ _6\"></span>9. <span class=\"_ _6\"></span>T<span class=\"_ _0\"></span>ale <span class=\"_ _0\"></span>modello <span class=\"_ _c\"></span>p<span class=\"_ _8\"></span>resuppone <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>valutazione <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>lle <span class=\"_ _6\"></span>perdite <span class=\"_ _6\"></span>attese <span class=\"_ _0\"></span>fondata<span class=\"_ _2b2\"> </span></span>sulla <span class=\"_ _4d\"> </span>stima <span class=\"_ _4d\"> </span>della <span class=\"_ _4d\"> </span>probabilit\u00e0 <span class=\"_ _4d\"> </span>di <span class=\"_ _4d\"> </span>default, <span class=\"_ _4d\"> </span>sulla <span class=\"_ _b\"> </span>percentual<span class=\"_ _1\"></span>e <span class=\"_ _4d\"> </span>di <span class=\"_ _b\"> </span>perdita <span class=\"_ _4d\"> </span>in <span class=\"_ _4d\"> </span>caso <span class=\"_ _b\"> </span>di <span class=\"_ _4d\"> </span>insolvenza <span class=\"_ _d\"></span>e <span class=\"_ _b\"> </span>sull\u2019esposizi<span class=\"_ _1\"></span>one<span class=\"_ _2b2\"> </span>finanziaria. Tali elementi valutati<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>i so<span class=\"_ _0\"></span><span class=\"ff7\">no misurati mediante l\u2019</span>utilizzo di dati storici, elementi forward-looking ed<span class=\"_ _2b2\"> </span>informazioni rep<span class=\"_ _1\"></span>eribili da in<span class=\"_ _1\"></span>fo providers, qua<span class=\"_ _1\"></span>lora otteni<span class=\"_ _1\"></span>bili senza costi <span class=\"_ _1\"></span>spropositati<span class=\"_ _1\"></span>.<span class=\"_ _2b2\"> </span>Per talune categorie di <span class=\"ff2\">a<span class=\"_ _0\"></span>ttivit\u00e0 finanziarie al costo ammortizz<span class=\"_ _1\"></span>ato<span class=\"ff3\">, <span class=\"_ _0\"></span>quali i crediti commerciali e i <span class=\"_ _0\"></span></span>contract assets<span class=\"ff3 ls3a\">,<span class=\"_ _2b2\"> </span></span></span>il Gruppo adotta l\u2019approcci<span class=\"_ _8\"></span>o <span class=\"_ _0\"></span>semplificato al<span class=\"_ _1\"></span> nuovo modello di impairment<span class=\"_ _1\"></span>. Tale modello semplifica<span class=\"_ _8\"></span>to \u00e8<span class=\"_ _0\"></span> fondato<span class=\"_ _2b2\"> </span>sulla <span class=\"_ _4d\"> </span>gestione <span class=\"_ _d\"> </span>a <span class=\"_ _b\"> </span>portafoglio <span class=\"_ _d\"></span>de<span class=\"_ _0\"></span>lle <span class=\"_ _d\"></span>posizioni <span class=\"_ _4d\"> </span>creditorie <span class=\"_ _d\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _4d\"> </span>sulla <span class=\"_ _4d\"> </span>suddivision<span class=\"_ _1\"></span>e <span class=\"_ _4d\"> </span>dei <span class=\"_ _4d\"> </span>cre<span class=\"_ _0\"></span>diti <span class=\"_ _d\"> </span>in <span class=\"_ _4d\"> </span>specifici <span class=\"_ _4d\"> </span>cluster <span class=\"_ _4d\"> </span>che<span class=\"_ _2b2\"> </span>tengano <span class=\"_ _6\"></span>conto <span class=\"_ _6\"></span>della <span class=\"_ _6\"></span>peculiarit\u00e0 <span class=\"_ _6\"></span>del <span class=\"_ _c\"></span>bu<span class=\"_ _8\"></span>siness, <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>llo <span class=\"_ _6\"></span>status <span class=\"_ _6\"></span>operativo <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>cliente, <span class=\"_ _6\"></span>della <span class=\"_ _6\"></span>fascia <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>sca<span class=\"_ _8\"></span>duto <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>dello<span class=\"_ _2b2\"> </span>specifico contesto <span class=\"_ _8\"></span>normativo di riferimento<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span> Qualora <span class=\"_ _6\"></span>l\u2019entit\u00e0 <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>una <span class=\"_ _6\"></span>perdita <span class=\"_ _6\"></span>attesa <span class=\"_ _6\"></span>rilevata <span class=\"_ _c\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>pa<span class=\"_ _8\"></span>ssato <span class=\"_ _c\"></span>si <span class=\"_ _6\"></span>riduca <span class=\"_ _6\"></span>e <span class=\"_ _c\"></span>la <span class=\"_ _6\"></span>diminuzione <span class=\"_ _6\"></span>pu\u00f2 <span class=\"_ _6\"></span>essere <span class=\"_ _c\"></span>coll<span class=\"_ _1\"></span>egata <span class=\"_ _6\"></span>a <span class=\"_ _c\"></span>un<span class=\"_ _2b2\"> </span>evento  verif<span class=\"_ _0\"></span>icato<span class=\"_ _1\"></span>si <span class=\"_ _4\"> </span>success<span class=\"_ _8\"></span>iv<span class=\"_ _0\"></span>amente  alla <span class=\"_ _4\"> </span>rilevazione  della <span class=\"_ _4\"> </span>perdita  di <span class=\"_ _4\"> </span>valore,  essa <span class=\"_ _4\"> </span>viene <span class=\"_ _4\"> </span>riv<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rsata <span class=\"_ _4\"> </span>a  conto<span class=\"_ _2b2\"> </span>economico.<span class=\"_ _2b2\"> </span>Le <span class=\"_ _c\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _6\"></span>f<span class=\"_ _0\"></span>inanziari<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>son<span class=\"_ _1\"></span>o <span class=\"_ _c\"></span>rimoss<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>dal<span class=\"_ _1\"></span>lo <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>tato <span class=\"_ _c\"></span>patrimonia<span class=\"_ _8\"></span>le <span class=\"_ _c\"></span>quando <span class=\"_ _6\"></span>il <span class=\"_ _c\"></span>diritto <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>ricevere<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>i <span class=\"_ _6\"></span>flussi <span class=\"_ _c\"></span>di <span class=\"_ _6\"></span>cassa <span class=\"_ _c\"></span>dell<span class=\"_ _8\"></span>o<span class=\"_ _2b2\"> </span>strumento si <span class=\"_ _8\"></span>\u00e8 estinto, o<span class=\"_ _8\"></span>vvero sono stati<span class=\"_ _8\"></span> sostanzialmente tra<span class=\"_ _1\"></span>sferiti <span class=\"_ _1\"></span>tutti i<span class=\"_ _1\"></span> rischi <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> bene<span class=\"_ _1\"></span>fici relativi <span class=\"_ _8\"></span>allo strumento<span class=\"_ _2b2\"> </span>stesso.<span class=\"_ _2b2\"> </span>Disponibilit\u00e0<span class=\"_ _8\"></span> liquide e mezzi equivalenti Le disponibilit\u00e0<span class=\"_ _8\"></span> liquide ed i mezzi equivalenti includon<span class=\"_ _8\"></span>o la cassa, i depositi bancari disponibi<span class=\"_ _8\"></span>li e le<span class=\"_ _0\"></span> altre forme <span class=\"_ _1\"></span>di<span class=\"_ _2b2\"> </span>investimento <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>breve <span class=\"_ _8\"></span>termine <span class=\"_ _8\"></span>non <span class=\"_ _8\"></span>eccede<span class=\"_ _1\"></span>nti <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>tre <span class=\"_ _8\"></span>mesi <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>prontamente <span class=\"_ _8\"></span>convertibili <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>cassa. <span class=\"_ _8\"></span>Alla <span class=\"_ _8\"></span>data <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>bilancio,<span class=\"_ _2b2\"> </span>gli <span class=\"_ _4d\"> </span>scoperti <span class=\"_ _4d\"> </span>di <span class=\"_ _b\"> </span>conto <span class=\"_ _b\"> </span>corrente <span class=\"_ _d\"></span>sono <span class=\"_ _b\"> </span>classificati <span class=\"_ _d\"> </span>tra <span class=\"_ _b\"> </span>i <span class=\"_ _4d\"> </span>debiti <span class=\"_ _4d\"> </span>finanziari <span class=\"_ _4d\"> </span>nelle <span class=\"_ _4d\"> </span>passivit\u00e0 <span class=\"_ _4d\"> </span>correnti <span class=\"_ _4d\"> </span>della <span class=\"_ _4d\"> </span>situazione<span class=\"_ _2b2\"> </span>patrimoniale fina<span class=\"_ _8\"></span>nziaria consolidata. Strumenti fina<span class=\"_ _1\"></span>nziari derivat<span class=\"_ _1\"></span>i Un derivato \u00e8 uno<span class=\"_ _8\"></span> s<span class=\"_ _0\"></span>trumento finanzi<span class=\"_ _8\"></span>ario o un altro contra<span class=\"_ _1\"></span>tto che presenta<span class=\"_ _1\"></span> le seguenti caratteristiche:<span class=\"_ _2b2\"> </span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff3\">il <span class=\"_ _c\"></span>valore <span class=\"_ _6\"></span>cambia <span class=\"_ _c\"></span>in <span class=\"_ _c\"></span>r<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>lazione <span class=\"_ _c\"></span>al<span class=\"_ _1\"></span>le <span class=\"_ _c\"></span>variazi<span class=\"_ _8\"></span>oni <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>un <span class=\"_ _6\"></span>parametro <span class=\"_ _c\"></span>de<span class=\"_ _1\"></span>finito <span class=\"_ _d\"></span><span class=\"ff2\">underlyi<span class=\"_ _8\"></span>n<span class=\"_ _0\"></span>g<span class=\"ff3\">, <span class=\"_ _c\"></span>quale <span class=\"_ _6\"></span>tasso <span class=\"_ _c\"></span>di <span class=\"_ _6\"></span>interesse,<span class=\"_ _2b2\"> </span></span></span></span></span>prezzo <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>u<span class=\"_ _1\"></span>n <span class=\"_ _c\"></span>titolo <span class=\"_ _c\"></span>o <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>una <span class=\"_ _c\"></span>merce, <span class=\"_ _c\"></span>tas<span class=\"_ _1\"></span>so <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>cambio<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>in <span class=\"_ _c\"></span>valuta <span class=\"_ _c\"></span>est<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ra, <span class=\"_ _c\"></span>indice<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>prezzi <span class=\"_ _6\"></span>o <span class=\"_ _c\"></span>tassi, <span class=\"_ _c\"></span>rating <span class=\"_ _c\"></span>di<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>un<span class=\"_ _2b2\"> </span>credito o altra <span class=\"_ _1\"></span>variabile;<span class=\"_ _2b2\"> </span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff7\">l\u2019investimento <span class=\"_ _6\"></span>netto <span class=\"_ _6\"></span>iniziale <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _6\"></span>pari <span class=\"_ _c\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>zero, <span class=\"_ _6\"></span>o <span class=\"_ _c\"></span>minore <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>que<span class=\"_ _0\"></span>llo <span class=\"_ _6\"></span>che <span class=\"_ _6\"></span>sarebbe <span class=\"_ _6\"></span>richiesto <span class=\"_ _6\"></span>per <span class=\"_ _6\"></span>contratti <span class=\"_ _6\"></span>con <span class=\"_ _c\"></span>u<span class=\"_ _8\"></span>na<span class=\"_ _2b2\"> </span></span></span>risposta simile ai cam<span class=\"_ _8\"></span>biamenti delle condiz<span class=\"_ _1\"></span>ioni di merc<span class=\"_ _1\"></span>ato;<span class=\"_ _2b2\"> </span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff3\">verr\u00e0 regolato ad una dat<span class=\"_ _1\"></span>a futura.<span class=\"_ _2b2\"> </span></span></span>Gli <span class=\"_ _c\"></span>strumenti <span class=\"_ _c\"></span>finanziari <span class=\"_ _c\"></span>derivati<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>stipulati <span class=\"_ _c\"></span>dal <span class=\"_ _c\"></span>Gruppo <span class=\"_ _c\"></span>sono <span class=\"_ _d\"></span>rappresenta<span class=\"_ _8\"></span>ti <span class=\"_ _d\"></span>da <span class=\"_ _c\"></span>contratti <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>termine <span class=\"_ _d\"></span>in <span class=\"_ _c\"></span>valuta <span class=\"_ _c\"></span>con<span class=\"_ _2b2\"> </span>finalit\u00e0  di <span class=\"_ _4\"> </span>copertura <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>rischio  di <span class=\"_ _4\"> </span>cambio. <span class=\"_ _4\"> </span><span class=\"ff7\">All\u2019avvio  di <span class=\"_ _4\"> </span>un\u2019operazione  di <span class=\"_ _4\"> </span>copertura, <span class=\"_ _4\"> </span>il <span class=\"_ _4\"> </span>Gruppo  designa <span class=\"_ _4\"> </span>e<span class=\"_ _2b2\"> </span></span>documenta <span class=\"_ _6\"></span>f<span class=\"_ _0\"></span>ormalm<span class=\"_ _1\"></span>ente <span class=\"_ _c\"></span>il<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>rapporto <span class=\"_ _c\"></span>di <span class=\"_ _6\"></span>copertura, <span class=\"_ _c\"></span>cui<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>intend<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>applica<span class=\"_ _1\"></span>re <span class=\"_ _c\"></span>l<span class=\"_ _1\"></span>\u2019hedge <span class=\"_ _6\"></span>accounting, <span class=\"_ _c\"></span>i <span class=\"_ _c\"></span>p<span class=\"_ _1\"></span>ropri <span class=\"_ _c\"></span>obi<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ttivi<span class=\"_ _2b2\"> </span>nella gestione <span class=\"_ _1\"></span>del rischio e la<span class=\"_ _1\"></span> strategia perseguita<span class=\"_ _1\"></span>, coerent<span class=\"_ _1\"></span>emente con IFRS <span class=\"_ _1\"></span>9.<span class=\"_ _2b2\"> </span>La <span class=\"_ _c\"></span>documentazione <span class=\"_ _c\"></span>predis<span class=\"_ _8\"></span>pos<span class=\"_ _0\"></span>ta <span class=\"_ _c\"></span>in <span class=\"_ _c\"></span>conformit\u00e0 <span class=\"_ _c\"></span>al <span class=\"_ _c\"></span>principio <span class=\"_ _c\"></span>IFRS <span class=\"_ _c\"></span>9 <span class=\"_ _c\"></span>include <span class=\"_ _c\"></span>l\u2019identi<span class=\"_ _1\"></span>ficazione <span class=\"_ _c\"></span>dello <span class=\"_ _c\"></span>strumento <span class=\"_ _c\"></span>di<span class=\"_ _2b2\"> </span>copertura, <span class=\"_ _8\"></span>d<span class=\"_ _1\"></span>ell\u2019elemento <span class=\"_ _8\"></span>co<span class=\"_ _8\"></span>pe<span class=\"_ _0\"></span>rto, <span class=\"_ _8\"></span>della<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>natura <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>rischio <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>d<span class=\"_ _1\"></span>elle <span class=\"_ _8\"></span>modalit\u00e0<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>cui <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>Gruppo <span class=\"_ _8\"></span>valuta <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>relazion<span class=\"_ _8\"></span>e<span class=\"_ _2b2\"> </span>di <span class=\"_ _0\"></span>copertura <span class=\"_ _6\"></span>soddisfi <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>requisiti <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>efficacia <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>copertura <span class=\"_ _6\"></span>stessa<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>L<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>relazione <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>copertura soddisfa <span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>criteri <span class=\"_ _0\"></span>di<span class=\"_ _2b2\"> </span>ammissibilit\u00e0<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>la contabilizzazione delle operazioni di <span class=\"_ _0\"></span>copertura, se sono presenti tutti <span class=\"_ _0\"></span>i seguenti requisiti di<span class=\"_ _2b2\"> </span>efficacia dell<span class=\"_ _1\"></span>a copertura:<span class=\"_ _2b2\"> </span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff3\">vi \u00e8 un rapporto econo<span class=\"_ _8\"></span>mico tra l'elemento cope<span class=\"_ _1\"></span>rto e lo strum<span class=\"_ _1\"></span>ento di copertura;<span class=\"_ _2b2\"> </span></span></span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff3\">l'effetto <span class=\"_ _4\"> </span>del  rischio <span class=\"_ _4\"> </span>di  credito <span class=\"_ _4\"> </span>non <span class=\"_ _4\"> </span>preval<span class=\"_ _1\"></span>e  sulle <span class=\"_ _4\"> </span>variazioni  di <span class=\"_ _4\"> </span>valore <span class=\"_ _4\"> </span>risult<span class=\"_ _1\"></span>anti  dal <span class=\"_ _40\"> </span>sud<span class=\"_ _0\"></span>detto  rapporto<span class=\"_ _2b2\"> </span></span></span>economico;<span class=\"_ _2b2\"> </span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff3\">il <span class=\"_ _40\"> </span>rapporto <span class=\"_ _4\"> </span>di <span class=\"_ _40\"> </span>copertura <span class=\"_ _4\"> </span>della <span class=\"_ _40\"> </span>relazione <span class=\"_ _4\"> </span>di <span class=\"_ _40\"> </span>copertura <span class=\"_ _4\"> </span>\u00e8 <span class=\"_ _40\"> </span>lo <span class=\"_ _40\"> </span>stesso <span class=\"_ _4\"> </span>di <span class=\"_ _40\"> </span>quello <span class=\"_ _4\"> </span>risultante <span class=\"_ _40\"> </span>dalla <span class=\"_ _4\"> </span>quantit\u00e0<span class=\"_ _2b2\"> </span></span></span>dell'elemento <span class=\"_ _8\"></span>coperto <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>il Gru<span class=\"_ _1\"></span>ppo <span class=\"_ _8\"></span>effettivamente <span class=\"_ _8\"></span>copre <span class=\"_ _8\"></span>e dalla<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>quantit\u00e0 <span class=\"_ _1\"></span>dello <span class=\"_ _8\"></span>strumento <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>copertura <span class=\"_ _8\"></span>che<span class=\"_ _2b2\"> </span>il Gruppo util<span class=\"_ _1\"></span>izza effettivam<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nte per cop<span class=\"_ _1\"></span>rire tale quantit\u00e0<span class=\"_ _8\"></span> d<span class=\"_ _0\"></span>i elemento cop<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rto.  Alla <span class=\"_ _0\"></span>data <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>stipula <span class=\"_ _0\"></span>del <span class=\"_ _6\"></span>contratto, <span class=\"_ _6\"></span>gli<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>strumenti <span class=\"_ _0\"></span>finanziari <span class=\"_ _0\"></span>derivati <span class=\"_ _6\"></span>sono <span class=\"_ _0\"></span>rilevati <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span><span class=\"ff2\">fair <span class=\"_ _6\"></span>value <span class=\"_ _6\"></span></span>sia <span class=\"_ _6\"></span>in <span class=\"_ _0\"></span>sede <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>prima<span class=\"_ _2b2\"> </span>iscrizione che a<span class=\"_ _8\"></span> ciascuna valutazione succ<span class=\"_ _8\"></span>ess<span class=\"_ _0\"></span>iva. I derivati<span class=\"_ _8\"></span> s<span class=\"_ _0\"></span>ono contabilizz<span class=\"_ _1\"></span>ati come at<span class=\"_ _8\"></span>tivit\u00e0 finanziarie quan<span class=\"_ _1\"></span>do il<span class=\"_ _2b2\"> </span>fair <span class=\"_ _c\"></span>value <span class=\"_ _c\"></span><span class=\"ff3\">\u00e8 <span class=\"_ _6\"></span>positivo <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>come <span class=\"_ _6\"></span>passivit\u00e0 <span class=\"_ _c\"></span>finanziari<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>quan<span class=\"_ _8\"></span>do <span class=\"_ _c\"></span>il <span class=\"_ _d\"></span><span class=\"ff2\">fair <span class=\"_ _c\"></span>value <span class=\"_ _c\"></span></span>\u00e8 <span class=\"_ _6\"></span>negativo. <span class=\"_ _c\"></span>Tali<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>strumenti <span class=\"_ _6\"></span>derivati <span class=\"_ _c\"></span>sono<span class=\"_ _2b2\"> </span></span>classificati <span class=\"_ _b\"> </span>come <span class=\"_ _b\"> </span>correnti <span class=\"_ _4d\"> </span>o  no<span class=\"_ _8\"></span>n  co<span class=\"_ _8\"></span>rrenti <span class=\"_ _7\"> </span>in <span class=\"_ _b\"> </span>base <span class=\"_ _b\"> </span>alla <span class=\"_ _b\"> </span>loro <span class=\"_ _7\"> </span>data <span class=\"_ _b\"> </span>di <span class=\"_ _b\"> </span>scadenza <span class=\"_ _b\"> </span>e <span class=\"_ _b\"> </span>all\u2019intenzione <span class=\"_ _4d\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_ _b\"> </span>Gruppo <span class=\"_ _b\"> </span>di<span class=\"_ _2b2\"> </span>continuare a det<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nere o meno ta<span class=\"_ _8\"></span>li strumenti fino alla scadenza.<span class=\"_ _2b2\"> </span>Rispettati i requisiti sopra <span class=\"_ _0\"></span>riportati, con <span class=\"_ _0\"></span><span class=\"ff7\">l\u2019intento di coprire <span class=\"_ _0\"></span>il Gruppo dall\u2019esposizione al <span class=\"_ _0\"></span>rischio<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>di variazioni dei<span class=\"_ _2b2\"> </span></span>flussi <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>cas<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>attesi <span class=\"_ _c\"></span>as<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>ociati<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>ad <span class=\"_ _c\"></span>un<span class=\"_ _8\"></span>\u2019<span class=\"_ _0\"></span>attivit\u00e0,<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>una <span class=\"_ _6\"></span>passivit\u00e0 <span class=\"_ _6\"></span>o <span class=\"_ _c\"></span>una <span class=\"_ _6\"></span>transazione<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>altamente <span class=\"_ _6\"></span>probabile<span class=\"_ _0\"></span><span class=\"ff3\">, <span class=\"_ _c\"></span>si <span class=\"_ _6\"></span>applica <span class=\"_ _6\"></span>il<span class=\"_ _2b2\"> </span></span>trattamento <span class=\"_ _6\"></span>contabile <span class=\"_ _6\"></span>del <span class=\"_ _c\"></span><span class=\"ff2\">cash <span class=\"_ _6\"></span>flow <span class=\"_ _c\"></span>hed<span class=\"_ _1\"></span>ge<span class=\"ff3\"> <span class=\"_ _c\"></span>e <span class=\"_ _6\"></span>pertanto <span class=\"_ _6\"></span>la <span class=\"_ _c\"></span>porzione <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>uti<span class=\"_ _8\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>o <span class=\"_ _6\"></span>perdit<span class=\"_ _1\"></span>a <span class=\"_ _c\"></span>sull<span class=\"_ _1\"></span>o <span class=\"_ _c\"></span>st<span class=\"_ _8\"></span>ru<span class=\"_ _0\"></span>mento <span class=\"_ _6\"></span>coperto,<span class=\"_ _2b2\"> </span></span></span>relativa <span class=\"_ _4d\"> </span>alla <span class=\"_ _d\"></span>parte <span class=\"_ _4d\"> </span>di <span class=\"_ _4d\"> </span>copertura <span class=\"_ _d\"></span>efficace, <span class=\"_ _4d\"> </span>\u00e8 <span class=\"_ _4d\"> </span>rilevata <span class=\"_ _d\"></span>nelle <span class=\"_ _4d\"> </span>altre <span class=\"_ _4d\"> </span>componenti <span class=\"_ _d\"></span>di <span class=\"_ _4d\"> </span>conto <span class=\"_ _4d\"> </span>economico <span class=\"_ _d\"></span>complessivo<span class=\"_ _2b2\"> </span>attraverso <span class=\"_ _c\"></span>una <span class=\"_ _6\"></span>specifica <span class=\"_ _c\"></span>riserva <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>patrimonio <span class=\"_ _c\"></span>netto<span class=\"_ _8\"></span> <span class=\"_ _d\"></span>defin<span class=\"_ _0\"></span>ita<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>riserva <span class=\"_ _c\"></span>di<span class=\"_ _8\"></span> <span class=\"_ _d\"></span><span class=\"ff2\">cash <span class=\"_ _c\"></span>flow <span class=\"_ _6\"></span>hedge</span>, <span class=\"_ _c\"></span>mentre <span class=\"_ _c\"></span>la <span class=\"_ _c\"></span>part<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>non<span class=\"_ _2b2\"> </span>efficace <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>rilevata <span class=\"_ _8\"></span>direttam<span class=\"_ _1\"></span>ente <span class=\"_ _8\"></span>nel <span class=\"_ _8\"></span>conto <span class=\"_ _8\"></span>economico <span class=\"_ _8\"></span>dell\u2019esercizi<span class=\"_ _1\"></span>o <span class=\"_ _8\"></span>nell\u2019ambito <span class=\"_ _8\"></span>degli <span class=\"_ _8\"></span>al<span class=\"_ _1\"></span>tri <span class=\"_ _8\"></span>ricavi <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>pr<span class=\"_ _0\"></span>oventi <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>degli<span class=\"_ _2b2\"> </span>altri costi operati<span class=\"_ _1\"></span>vi.<span class=\"_ _2b2\"> </span>Gli <span class=\"_ _1\"></span>importi <span class=\"_ _8\"></span>riconosciuti <span class=\"_ _1\"></span>nelle <span class=\"_ _1\"></span>altre <span class=\"_ _8\"></span>componenti <span class=\"_ _8\"></span>di conto <span class=\"_ _8\"></span>economico c<span class=\"_ _1\"></span>omplessivo, <span class=\"_ _8\"></span>sono s<span class=\"_ _8\"></span>uccessivamente <span class=\"_ _8\"></span>riversati<span class=\"_ _2b2\"> </span>nel <span class=\"_ _6\"></span>conto <span class=\"_ _0\"></span>economico <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>momento <span class=\"_ _6\"></span>in <span class=\"_ _0\"></span>cui <span class=\"_ _6\"></span>l\u2019operazione oggetto <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>copertura <span class=\"_ _0\"></span>influenza<span class=\"_ _8\"></span> <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>conto <span class=\"_ _0\"></span>economico, <span class=\"_ _6\"></span>per<span class=\"_ _2b2\"> </span>esempio se si <span class=\"_ _1\"></span>verifica una <span class=\"_ _1\"></span>vendita o vi \u00e8 una svaluta<span class=\"_ _8\"></span>zione.<span class=\"_ _2b2\"> </span>Qualora <span class=\"_ _0\"></span>lo <span class=\"_ _6\"></span>strumento <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>copertura <span class=\"_ _0\"></span>sia <span class=\"_ _6\"></span>ceduto, <span class=\"_ _6\"></span>giunga <span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>scadenza, <span class=\"_ _0\"></span>annullato <span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>esercitato <span class=\"_ _0\"></span>senza <span class=\"_ _6\"></span>sostituzione,<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>o<span class=\"_ _2b2\"> </span>non <span class=\"_ _8\"></span>si qua<span class=\"_ _1\"></span>lifichi <span class=\"_ _8\"></span>pi\u00f9 <span class=\"_ _8\"></span>come <span class=\"_ _8\"></span>efficace <span class=\"_ _1\"></span>copertura <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>rischio <span class=\"_ _8\"></span>a fro<span class=\"_ _1\"></span>nte <span class=\"_ _8\"></span>del q<span class=\"_ _1\"></span>uale <span class=\"_ _8\"></span>l\u2019operazione <span class=\"_ _8\"></span>era <span class=\"_ _8\"></span>stata <span class=\"_ _8\"></span>accesa, la<span class=\"_ _8\"></span> quo<span class=\"_ _1\"></span>ta<span class=\"_ _2b2\"> </span>di <span class=\"_ _4d\"> </span>riserva <span class=\"_ _4d\"> </span>di<span class=\"ff2\"> <span class=\"_ _4d\"> </span>cash <span class=\"_ _4d\"> </span>flow <span class=\"_ _4d\"> </span>hedge <span class=\"_ _4d\"> </span></span>a <span class=\"_ _4d\"> </span>esso <span class=\"_ _4d\"> </span>relativa <span class=\"_ _4d\"> </span>viene <span class=\"_ _4d\"> </span>mantenuta <span class=\"_ _d\"></span>sino <span class=\"_ _4d\"> </span>a <span class=\"_ _4d\"> </span>quando <span class=\"_ _4d\"> </span>non <span class=\"_ _4d\"> </span>si <span class=\"_ _4d\"> </span>manifesta <span class=\"_ _d\"></span>il <span class=\"_ _4d\"> </span>contratto<span class=\"_ _2b2\"> </span>sottostante.<span class=\"_ _2b2\"> </span>Quando u<span class=\"_ _8\"></span>na transazione <span class=\"_ _8\"></span>prevista <span class=\"_ _8\"></span>non \u00e8 <span class=\"_ _1\"></span>pi\u00f9 rit<span class=\"_ _8\"></span>enuta probabi<span class=\"_ _1\"></span>le, <span class=\"_ _1\"></span>gli <span class=\"_ _8\"></span>utili o <span class=\"_ _8\"></span>pe<span class=\"_ _0\"></span>rdite <span class=\"_ _8\"></span>rilev<span class=\"_ _0\"></span>ati <span class=\"_ _8\"></span>a patrimonio <span class=\"_ _8\"></span>netto so<span class=\"_ _1\"></span>no<span class=\"_ _2b2\"> </span>rilasciati imme<span class=\"_ _1\"></span>diatamente a conto <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>conomico<span class=\"_ _1\"></span>.<span class=\"_ _2b2\"> </span>Con riferim<span class=\"_ _8\"></span>ento alla <span class=\"_ _1\"></span>determinaz<span class=\"_ _1\"></span>ione del<span class=\"_ _1\"></span> <span class=\"ff2\">fair value<span class=\"_ _8\"></span><span class=\"ff7\">,<span class=\"_ _0\"></span> il <span class=\"_ _8\"></span>Gruppo opera<span class=\"_ _1\"></span> in co<span class=\"_ _8\"></span>nf<span class=\"_ _0\"></span>ormit\u00e0 <span class=\"_ _8\"></span>ai requisiti<span class=\"_ _8\"></span> definiti dall\u2019<span class=\"_ _1\"></span>IFRS 13<span class=\"_ _2b2\"> </span></span></span>ogni qualvolta ta<span class=\"_ _1\"></span>le misurazi<span class=\"_ _1\"></span>one sia richiesta <span class=\"_ _8\"></span>dai principi contabili internazi<span class=\"_ _1\"></span>onali, qua<span class=\"_ _1\"></span>le criterio di rilevazio<span class=\"_ _8\"></span>ne<span class=\"_ _0\"></span> e/o<span class=\"_ _2b2\"> </span>valutazione <span class=\"_ _8\"></span>ovvero <span class=\"_ _8\"></span>quale <span class=\"_ _8\"></span>informat<span class=\"_ _8\"></span>iv<span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>integrativa <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>relazione <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>specifiche <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>passivit\u00e0. <span class=\"_ _8\"></span>Il <span class=\"_ _8\"></span><span class=\"ff2\">fair <span class=\"_ _8\"></span>value<span class=\"ff3\"> <span class=\"_ _8\"></span>esprime<span class=\"_ _2b2\"> </span></span></span>il <span class=\"_ _0\"></span>prezzo <span class=\"_ _6\"></span>che si <span class=\"_ _6\"></span>percepirebbe per <span class=\"_ _6\"></span>la <span class=\"_ _0\"></span>vendita <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>un\u2019attivi<span class=\"_ _8\"></span>t\u00e0 <span class=\"_ _6\"></span>ovvero <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>si <span class=\"_ _6\"></span>pagherebb<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>per <span class=\"_ _6\"></span>il <span class=\"_ _0\"></span>trasferimento <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>una<span class=\"_ _2b2\"> </span>passivit\u00e0  nell\u2019ambito  di <span class=\"_ _4\"> </span>una  transazione  ord<span class=\"_ _0\"></span><span class=\"ff3\">inaria  posta <span class=\"_ _4\"> </span>in  essere <span class=\"_ _4\"> </span>tra  operatori  di <span class=\"_ _4\"> </span>mercato,  alla  data <span class=\"_ _4\"> </span>di<span class=\"_ _2b2\"> </span></span>valutazione <span class=\"_ _d\"></span>(c.d. <span class=\"_ _4d\"> </span><span class=\"ff2\">ex<span class=\"_ _0\"></span>it <span class=\"_ _d\"> </span>price</span>). <span class=\"_ _4d\"> </span>Il <span class=\"_ _4d\"> </span><span class=\"ff2\">fair <span class=\"_ _4d\"> </span>va<span class=\"_ _0\"></span>lue</span> <span class=\"_ _4d\"> </span>degli <span class=\"_ _d\"> </span>s<span class=\"_ _0\"></span>trumenti<span class=\"_ _8\"></span> <span class=\"_ _b\"> </span>quotati <span class=\"_ _4d\"> </span>in <span class=\"_ _4d\"> </span>pubblici <span class=\"_ _d\"></span>mercati <span class=\"_ _4d\"> </span>\u00e8 <span class=\"_ _4d\"> </span>determinato <span class=\"_ _d\"> </span>f<span class=\"_ _0\"></span>acendo<span class=\"_ _2b2\"> </span>riferimento all<span class=\"_ _1\"></span>e quotazioni <span class=\"ff2\">(bid pri<span class=\"_ _8\"></span>ce)<span class=\"ff3\"> <span class=\"ff7\">alla data di chiusura d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ll\u2019esercizio<span class=\"_ _8\"></span>. </span></span></span>Il <span class=\"ff2\">fair value</span> di str<span class=\"_ _1\"></span>umenti non qu<span class=\"_ _8\"></span>otati viene misurato fa<span class=\"_ _1\"></span>cendo riferimento a<span class=\"_ _8\"></span> te<span class=\"_ _0\"></span>cnich<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> di valutazion<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> finanziaria<span class=\"_ _1\"></span>. Le <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>e pas<span class=\"_ _8\"></span>siv<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _8\"></span>finanzia<span class=\"_ _8\"></span>rie<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>valutate <span class=\"_ _8\"></span>al <span class=\"ff2\">fair <span class=\"_ _8\"></span>value<span class=\"ff3\"> <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>classificate <span class=\"_ _8\"></span>nei <span class=\"_ _8\"></span>tre <span class=\"_ _8\"></span>livelli <span class=\"_ _8\"></span>gerarchici <span class=\"_ _8\"></span>di seg<span class=\"_ _8\"></span>uito desc<span class=\"_ _8\"></span>ritti,<span class=\"_ _2b2\"> </span></span></span>in base alla rile<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>anza dell<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> informazioni <span class=\"_ _8\"></span>utilizzate nella deter<span class=\"_ _1\"></span>minazione del <span class=\"ff2\">fair value</span> st<span class=\"_ _1\"></span>esso. In particol<span class=\"_ _1\"></span>are:<span class=\"_ _2b2\"> </span>Livello 1: <span class=\"_ _ca\"> </span><span class=\"ff2\">fair <span class=\"_ _c\"></span>value</span> <span class=\"_ _c\"></span>determinato <span class=\"_ _c\"></span>c<span class=\"_ _8\"></span>on <span class=\"_ _c\"></span>riferimento <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>p<span class=\"_ _8\"></span>re<span class=\"_ _0\"></span>zzi <span class=\"_ _c\"></span>quota<span class=\"_ _1\"></span>ti <span class=\"_ _c\"></span>(non <span class=\"_ _c\"></span>modi<span class=\"_ _8\"></span>f<span class=\"_ _0\"></span>icati) <span class=\"_ _c\"></span>su<span class=\"_ _8\"></span> <span class=\"_ _d\"></span>mercati<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>attivi <span class=\"_ _c\"></span>per<span class=\"_ _2b2\"> </span>strumenti fina<span class=\"_ _1\"></span>nziari identici<span class=\"_ _1\"></span> cui il Gruppo pu\u00f2 acc<span class=\"_ _8\"></span>edere alla data di valuta<span class=\"_ _1\"></span>zione;<span class=\"_ _2b2\"> </span>Livello 2: <span class=\"_ _ca\"> </span><span class=\"ff2\">fair <span class=\"_ _0\"></span>value</span> <span class=\"_ _0\"></span>determinato <span class=\"_ _0\"></span>sulla base <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>input <span class=\"_ _0\"></span>diversi <span class=\"_ _0\"></span>dai <span class=\"_ _0\"></span>prezzi <span class=\"_ _0\"></span>quotati di <span class=\"_ _6\"></span>cui <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>livello 1,<span class=\"_ _0\"></span> basandosi<span class=\"_ _2b2\"> </span>su variabili oss<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rvabili dir<span class=\"_ _1\"></span>ettamente o indir<span class=\"_ _8\"></span>ettamente su mercati<span class=\"_ _1\"></span> attivi;<span class=\"_ _2b2\"> </span>Livello 3: <span class=\"_ _ca\"> </span><span class=\"ff2\">fair value</span> determinato c<span class=\"_ _1\"></span>on tecniche di<span class=\"_ _1\"></span> valutazione con <span class=\"_ _8\"></span>rif<span class=\"_ _0\"></span>erimento a va<span class=\"_ _8\"></span>riabili non osservabili. Per le attivit\u00e0<span class=\"_ _1\"></span> e passivit\u00e0 mi<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>urate al <span class=\"ff2\">fair value</span> su<span class=\"_ _1\"></span> base ricorrent<span class=\"_ _1\"></span>e, il Gruppo det<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rmina se si sia<span class=\"_ _1\"></span> verificato <span class=\"_ _1\"></span>un trasferimento <span class=\"_ _4d\"> </span>tra <span class=\"_ _b\"> </span>i <span class=\"_ _b\"> </span>livelli <span class=\"_ _b\"> </span>gerarchici <span class=\"_ _b\"> </span>sopra <span class=\"_ _b\"> </span>indicati, <span class=\"_ _4d\"> </span>individuando <span class=\"_ _4d\"> </span>a <span class=\"_ _7\"> </span>ogni <span class=\"_ _4d\"> </span>chiusura <span class=\"_ _4d\"> </span>contabile <span class=\"_ _b\"> </span>il <span class=\"_ _b\"> </span>livello <span class=\"_ _b\"> </span>in <span class=\"_ _b\"> </span>cui <span class=\"_ _b\"> </span>\u00e8<span class=\"_ _2b2\"> </span>classificato l\u2019i<span class=\"_ _8\"></span>np<span class=\"_ _0\"></span>ut signi<span class=\"_ _8\"></span>f<span class=\"_ _0\"></span>icativo di pi\u00f9 ba<span class=\"_ _8\"></span>sso livello di gerarchia util<span class=\"_ _1\"></span>izzato per la <span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>aluta<span class=\"_ _8\"></span>zione<span class=\"_ _0\"></span>.<span class=\"_ _2b2\"> </span>Passivit\u00e0 fina<span class=\"_ _1\"></span>nziarie<span class=\"_ _2b2\"> </span>Le <span class=\"_ _c\"></span>passivit\u00e0 <span class=\"_ _c\"></span>finanziarie <span class=\"_ _c\"></span>sono <span class=\"_ _c\"></span>classi<span class=\"_ _1\"></span>ficate, <span class=\"_ _c\"></span>al <span class=\"_ _c\"></span>momento <span class=\"_ _c\"></span>dell\u2019iscrizion<span class=\"_ _1\"></span>e <span class=\"_ _c\"></span>iniziale, <span class=\"_ _c\"></span>tra <span class=\"_ _c\"></span>le <span class=\"_ _d\"></span>passivit\u00e0<span class=\"_ _8\"></span> <span class=\"_ _d\"></span>finanziarie <span class=\"_ _d\"></span><span class=\"ff2\">al <span class=\"_ _d\"></span>fair<span class=\"_ _2b2\"> </span></span>value<span class=\"ff3\"> <span class=\"_ _7\"> </span>rilevato  a <span class=\"_ _b\"> </span>conto  eco<span class=\"_ _8\"></span>nom<span class=\"_ _0\"></span>ico, <span class=\"_ _7\"> </span>tra <span class=\"_ _7\"> </span>i  mutui<span class=\"_ _1\"></span> <span class=\"_ _7\"> </span>e  fina<span class=\"_ _8\"></span>nziamenti,  tra<span class=\"_ _8\"></span>  i  d<span class=\"_ _8\"></span>erivati  d<span class=\"_ _1\"></span>esignati  c<span class=\"_ _8\"></span>ome  stru<span class=\"_ _1\"></span>menti <span class=\"_ _7\"> </span>di<span class=\"_ _2b2\"> </span></span>copertura. <span class=\"_ _6\"></span> <span class=\"_ _c\"></span>Tutte <span class=\"_ _6\"></span>le <span class=\"_ _c\"></span>passi<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _6\"></span>finanziarie <span class=\"_ _6\"></span>sono<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>rilevate <span class=\"_ _6\"></span>inizialmente <span class=\"_ _c\"></span>al <span class=\"_ _c\"></span><span class=\"ff2\">fair <span class=\"_ _6\"></span>value</span> <span class=\"_ _c\"></span>cui <span class=\"_ _6\"></span>si <span class=\"_ _c\"></span>a<span class=\"_ _1\"></span>ggiungono, <span class=\"_ _6\"></span>nel <span class=\"_ _c\"></span>caso <span class=\"_ _6\"></span>di<span class=\"_ _2b2\"> </span>mutui, <span class=\"_ _d\"></span>finanziamenti<span class=\"_ _8\"></span> <span class=\"_ _4d\"> </span>e <span class=\"_ _4d\"> </span>debiti, <span class=\"_ _d\"></span>i <span class=\"_ _4d\"> </span>costi <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>transazione <span class=\"_ _d\"></span>ad <span class=\"_ _d\"></span>essi <span class=\"_ _d\"></span>direttamente <span class=\"_ _d\"></span>attribuibili. <span class=\"_ _d\"></span>Le <span class=\"_ _d\"></span>passivit\u00e0 <span class=\"_ _d\"></span>finanziarie<span class=\"_ _2b2\"> </span>detenute dal Gruppo comprendono debiti commerciali e <span class=\"_ _0\"></span>altre passivit\u00e0, mutui e <span class=\"_ _0\"></span>finanziamenti<span class=\"_ _8\"></span>,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>inclusi<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>coper<span class=\"_ _1\"></span>ti<span class=\"_ _2b2\"> </span>di conto corrente<span class=\"_ _8\"></span>.<span class=\"_ _2b2\"> </span>La modalit\u00e0<span class=\"_ _1\"></span> di valuta<span class=\"_ _1\"></span>zione s<span class=\"_ _1\"></span>uccessiva dell<span class=\"_ _8\"></span>e passivit\u00e0 fina<span class=\"_ _1\"></span>nziarie dip<span class=\"_ _1\"></span>ende dalla <span class=\"_ _8\"></span>loro classificazion<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>. In particol<span class=\"_ _1\"></span>are,<span class=\"_ _2b2\"> </span>le <span class=\"_ _0\"></span>passivit\u00e0 finanziarie <span class=\"_ _0\"></span>al <span class=\"_ _6\"></span><span class=\"ff2\">fair va<span class=\"_ _0\"></span>lue</span> <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>variazioni rilev<span class=\"_ _0\"></span>ate a <span class=\"_ _6\"></span>conto e<span class=\"_ _0\"></span>conomico, riguardano <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>passivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>detenute<span class=\"_ _2b2\"> </span>per <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>negoziazione e <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>riferite <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>quelle <span class=\"_ _0\"></span>passivit\u00e0 assunte <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>l\u2019intento di <span class=\"_ _0\"></span>estinguerle <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>trasferirle nel <span class=\"_ _0\"></span>breve<span class=\"_ _2b2\"> </span>termine.<span class=\"_ _2b2\"> </span>Le <span class=\"_ _40\"> </span>pass<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _40\"> </span>finanziarie <span class=\"_ _40\"> </span>riferite <span class=\"_ _12\"> </span>ai <span class=\"_ _40\"> </span>finanziamenti, <span class=\"_ _40\"> </span>categoria <span class=\"_ _40\"> </span>maggiorment<span class=\"_ _1\"></span>e <span class=\"_ _12\"> </span>rappresentati<span class=\"_ _1\"></span>va <span class=\"_ _12\"> </span>delle <span class=\"_ _40\"> </span>passivit\u00e0<span class=\"_ _2b2\"> </span>finanziarie <span class=\"_ _4d\"> </span>detenute <span class=\"_ _4d\"> </span>dal <span class=\"_ _4d\"> </span>Gruppo, <span class=\"_ _4d\"> </span>sono <span class=\"_ _4d\"> </span>valutate <span class=\"_ _b\"> </span>con <span class=\"_ _4d\"> </span>il <span class=\"_ _4d\"> </span>criterio <span class=\"_ _b\"> </span>del <span class=\"_ _b\"> </span>costo <span class=\"_ _4d\"> </span>ammortizz<span class=\"_ _1\"></span>ato <span class=\"_ _4d\"> </span>al <span class=\"_ _b\"> </span>tasso <span class=\"_ _b\"> </span>di <span class=\"_ _4d\"> </span>interesse<span class=\"_ _2b2\"> </span>effettivo. <span class=\"_ _6\"></span>Gli <span class=\"_ _6\"></span>utili <span class=\"_ _6\"></span>e <span class=\"_ _c\"></span>l<span class=\"_ _8\"></span>e <span class=\"_ _c\"></span>perdi<span class=\"_ _8\"></span>te <span class=\"_ _c\"></span>sono <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>ntabilizzati <span class=\"_ _6\"></span>nel <span class=\"_ _6\"></span>conto <span class=\"_ _6\"></span>economico <span class=\"_ _6\"></span>quando <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>passivit\u00e0 <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _c\"></span>e<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>tinta <span class=\"_ _6\"></span>ed <span class=\"_ _6\"></span>anche<span class=\"_ _2b2\"> </span>mediante il proc<span class=\"_ _1\"></span>esso di ammortam<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nto.<span class=\"_ _2b2\"> </span>Il costo ammortizz<span class=\"_ _1\"></span>ato \u00e8 calc<span class=\"_ _8\"></span>olato rilevando lo sconto o i<span class=\"_ _8\"></span>l premio sull\u2019acquisizion<span class=\"_ _1\"></span>e e gl<span class=\"_ _1\"></span>i onorari o costi ch<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> fanno<span class=\"_ _2b2\"> </span>parte integrante<span class=\"_ _1\"></span> del tasso di<span class=\"_ _1\"></span> interesse effetti<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>o. L\u2019amm<span class=\"_ _8\"></span>or<span class=\"_ _0\"></span>tamento al tas<span class=\"_ _1\"></span>so di intere<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>se effetti<span class=\"_ _1\"></span>vo \u00e8 compreso tr<span class=\"_ _8\"></span>a<span class=\"_ _2b2\"> </span>gli oneri finanzi<span class=\"_ _8\"></span>ari nel pr<span class=\"ff7\">ospetto dell\u2019utile/(per<span class=\"_ _1\"></span>dita).<span class=\"_ _2b2\"> </span></span>I <span class=\"_ _8\"></span>debiti <span class=\"_ _8\"></span>commercial<span class=\"_ _1\"></span>i <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>altr<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>passivit\u00e0 <span class=\"_ _16\"></span>f<span class=\"_ _0\"></span>inanziari<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>classificati<span class=\"_ _8\"></span> tra<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>passivit\u00e0 <span class=\"_ _8\"></span>correnti,<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>salvo <span class=\"_ _8\"></span>quelle <span class=\"_ _8\"></span>ch<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>hanno<span class=\"_ _2b2\"> </span>una <span class=\"_ _d\"></span>scadenza <span class=\"_ _c\"></span>contrattuale <span class=\"_ _d\"></span>oltre <span class=\"_ _d\"></span>i <span class=\"_ _d\"></span>dodici <span class=\"_ _d\"></span>mesi <span class=\"_ _d\"></span>rispetto <span class=\"_ _c\"></span>alla <span class=\"_ _d\"></span>data <span class=\"_ _d\"></span>del <span class=\"_ _d\"></span>bilancio, <span class=\"_ _d\"> </span>classificate <span class=\"_ _d\"></span>tra <span class=\"_ _d\"></span>le <span class=\"_ _d\"></span>passivit\u00e0 <span class=\"_ _c\"></span>non<span class=\"_ _2b2\"> </span>correnti. Le <span class=\"_ _0\"></span>passivit<span class=\"ff7\">\u00e0 <span class=\"_ _0\"></span>finanziarie sono <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>liminat<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>quando sono <span class=\"_ _0\"></span>estinte, ovvero <span class=\"_ _0\"></span>quando <span class=\"_ _0\"></span>l\u2019obbligazione specificata<span class=\"_ _2b2\"> </span></span>nel contratto \u00e8 ad<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>mpiuta.<span class=\"_ _2b2\"> </span>Tra <span class=\"_ _0\"></span>le passivit\u00e0 finanziarie, correnti e <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>risultano altres\u00ec <span class=\"_ _0\"></span>iscritte, a se<span class=\"_ _0\"></span>guito dell\u2019introduzion<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> di <span class=\"_ _0\"></span>IFRS 16, <span class=\"_ _0\"></span>anche<span class=\"_ _2b2\"> </span>le <span class=\"_ _8\"></span>passivit\u00e0 <span class=\"_ _8\"></span>finanziarie <span class=\"_ _8\"></span>rappresentativ<span class=\"_ _8\"></span>e d<span class=\"_ _1\"></span>el <span class=\"_ _8\"></span>valore <span class=\"_ _1\"></span>attual<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>canoni <span class=\"_ _8\"></span>da rico<span class=\"_ _8\"></span>noscere <span class=\"_ _8\"></span>contrattualmente <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>locatore<span class=\"_ _2b2\"> </span>nell\u2019ambito di <span class=\"_ _0\"></span>accordi <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span><span class=\"ff2\">lease<span class=\"ff3\"> </span></span>pluriennali, <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>quali ricorrono <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>presupposti per <span class=\"_ _6\"></span>l\u2019iscrizi<span class=\"_ _1\"></span>one del<span class=\"_ _0\"></span><span class=\"ff2\"> <span class=\"_ _6\"></span>right of <span class=\"_ _0\"></span>use <span class=\"_ _6\"></span><span class=\"ff3\">tra<span class=\"_ _2b2\"> </span></span></span>l<span class=\"_ _2b2\"> </span>e attivit\u00e0 mate<span class=\"_ _1\"></span>riali. Benefici ai dipe<span class=\"_ _1\"></span>ndenti I <span class=\"_ _6\"></span>benefici <span class=\"_ _6\"></span>ai <span class=\"_ _6\"></span>dipendenti <span class=\"_ _6\"></span>sono <span class=\"_ _6\"></span>tutti <span class=\"_ _6\"></span>i <span class=\"_ _c\"></span>ti<span class=\"_ _1\"></span>pi <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>r<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>munerazio<span class=\"_ _1\"></span>ne <span class=\"_ _6\"></span>erogati <span class=\"_ _6\"></span>dal <span class=\"_ _6\"></span>Gruppo <span class=\"_ _c\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _6\"></span>cambio <span class=\"_ _6\"></span>dell\u2019attivit\u00e0 <span class=\"_ _6\"></span>lavorativ<span class=\"_ _8\"></span>a<span class=\"_ _2b2\"> </span>svolta dai dip<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ndenti.<span class=\"_ _2b2\"> </span>I <span class=\"_ _7\"> </span>benefici <span class=\"_ _b\"> </span>a <span class=\"_ _7\"> </span>breve <span class=\"_ _7\"> </span>termine <span class=\"_ _b\"> </span>per  i<span class=\"_ _8\"></span>  dip<span class=\"_ _1\"></span>endenti <span class=\"_ _b\"> </span>sono <span class=\"_ _7\"> </span>rappresentati <span class=\"_ _b\"> </span>da <span class=\"_ _b\"> </span>s<span class=\"_ _0\"></span>alari, <span class=\"_ _b\"> </span>stipendi, <span class=\"_ _b\"> </span>oneri <span class=\"_ _7\"> </span>sociali, <span class=\"_ _7\"> </span>indenni<span class=\"_ _8\"></span>t\u00e0<span class=\"_ _2b2\"> </span>sostitutive <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>ferie <span class=\"_ _6\"></span>ed <span class=\"_ _0\"></span>incentivi <span class=\"_ _0\"></span>corrisposti <span class=\"_ _0\"></span>sotto <span class=\"_ _0\"></span>forma <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>bonus <span class=\"_ _0\"></span>pagabile <span class=\"_ _0\"></span>nei <span class=\"_ _0\"></span>dodici <span class=\"_ _0\"></span>mesi <span class=\"_ _6\"></span>dalla <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>chiusura<span class=\"_ _2b2\"> </span>del <span class=\"_ _d\"></span>bilancio. <span class=\"_ _d\"></span>T<span class=\"_ _0\"></span>ali <span class=\"_ _d\"></span>benefici <span class=\"_ _d\"></span>sono <span class=\"_ _4d\"> </span>contabilizzati<span class=\"_ _8\"></span> <span class=\"_ _4d\"> </span>quali <span class=\"_ _4d\"> </span>componenti <span class=\"_ _d\"></span>del <span class=\"_ _d\"></span>costo <span class=\"_ _d\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _d\"></span>personale <span class=\"_ _d\"></span>nel <span class=\"_ _d\"></span>periodo <span class=\"_ _d\"> </span>in <span class=\"_ _4d\"> </span>cui <span class=\"_ _d\"></span>\u00e8<span class=\"_ _2b2\"> </span>prestata l\u2019atti<span class=\"_ _1\"></span>vit\u00e0 lavorativa<span class=\"_ _8\"></span>.<span class=\"_ _2b2\"> </span>I <span class=\"_ _6\"></span>benefici <span class=\"_ _0\"></span>successivi <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>ine <span class=\"_ _0\"></span>del <span class=\"_ _6\"></span>rapporto <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>lavoro <span class=\"_ _0\"></span>si <span class=\"_ _6\"></span>suddividono <span class=\"_ _0\"></span>in <span class=\"_ _6\"></span>due <span class=\"_ _6\"></span>fattispe<span class=\"_ _1\"></span>cie: <span class=\"_ _0\"></span>piani <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>benefici <span class=\"_ _0\"></span>definiti <span class=\"_ _0\"></span>e<span class=\"_ _2b2\"> </span>piani <span class=\"_ _6\"></span>a <span class=\"_ _c\"></span>contribuzione <span class=\"_ _6\"></span>definita<span class=\"_ _1\"></span>. <span class=\"_ _c\"></span>I <span class=\"_ _6\"></span>piani <span class=\"_ _c\"></span>a <span class=\"_ _6\"></span>benefici <span class=\"_ _6\"></span>definiti <span class=\"_ _6\"></span>sono <span class=\"_ _c\"></span>quei <span class=\"_ _6\"></span>programmi <span class=\"_ _6\"></span>che <span class=\"_ _c\"></span>prevedono <span class=\"_ _6\"></span>che <span class=\"_ _c\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _6\"></span>datore <span class=\"_ _c\"></span>di<span class=\"_ _2b2\"> </span>lavoro <span class=\"_ _8\"></span>si impegni <span class=\"_ _8\"></span>a versare <span class=\"_ _8\"></span>contributi n<span class=\"_ _1\"></span>ecessari <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>sufficienti a<span class=\"_ _1\"></span> ga<span class=\"_ _1\"></span>rantire <span class=\"_ _8\"></span>un<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>prefiss<span class=\"_ _1\"></span>ata <span class=\"_ _8\"></span>pr<span class=\"_ _0\"></span>estazione <span class=\"_ _8\"></span>previdenziale<span class=\"_ _2b2\"> </span>futura <span class=\"_ _c\"></span>al <span class=\"_ _c\"></span>dipendente, <span class=\"_ _c\"></span>con <span class=\"_ _c\"></span>assunzi<span class=\"_ _8\"></span>one <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>un <span class=\"_ _c\"></span>rischio <span class=\"_ _c\"></span>attuariale <span class=\"_ _c\"></span>in <span class=\"_ _c\"></span>capo <span class=\"_ _c\"></span>al <span class=\"_ _c\"></span>datore <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>lavoro. <span class=\"_ _c\"></span> <span class=\"_ _c\"></span>Poich\u00e9 <span class=\"_ _c\"></span>nei <span class=\"_ _c\"></span>piani <span class=\"_ _c\"></span>a<span class=\"_ _2b2\"> </span>benefici d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>finiti l<span class=\"_ _1\"></span>\u2019ammontar<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> del <span class=\"_ _1\"></span>benefici<span class=\"_ _1\"></span>o da <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rogare \u00e8<span class=\"ff3\"> quanti<span class=\"_ _1\"></span>ficabile <span class=\"_ _1\"></span>soltanto <span class=\"_ _1\"></span>dopo <span class=\"_ _1\"></span>la cessazi<span class=\"_ _8\"></span>one del rappo<span class=\"_ _8\"></span>rto<span class=\"_ _2b2\"> </span></span>di <span class=\"_ _0\"></span>lavoro, <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>relativi <span class=\"_ _0\"></span>effetti <span class=\"_ _0\"></span>economici <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>patrimoniali sono <span class=\"_ _0\"></span>rile<span class=\"_ _0\"></span>vati <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>base <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>calcoli <span class=\"_ _0\"></span>attuariali conformemente <span class=\"_ _0\"></span>allo<span class=\"_ _2b2\"> </span>IAS <span class=\"_ _c\"></span>19. <span class=\"_ _6\"></span>I <span class=\"_ _c\"></span>piani <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>contrib<span class=\"_ _8\"></span>uzione <span class=\"_ _c\"></span>definita <span class=\"_ _c\"></span>son<span class=\"_ _8\"></span>o <span class=\"_ _c\"></span>quei <span class=\"_ _c\"></span>programmi <span class=\"_ _6\"></span>che <span class=\"_ _c\"></span>prevedono <span class=\"_ _c\"></span>ch<span class=\"_ _8\"></span>e <span class=\"_ _c\"></span>il <span class=\"_ _d\"></span>datore <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>l<span class=\"_ _1\"></span>avoro <span class=\"_ _c\"></span>versi<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>dei<span class=\"_ _2b2\"> </span>contributi <span class=\"_ _6\"></span>prefissati <span class=\"_ _6\"></span>ad <span class=\"_ _6\"></span>un <span class=\"_ _c\"></span>f<span class=\"_ _1\"></span>ondo. <span class=\"_ _6\"></span>L\u2019obbligazione <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>datore <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>lavo<span class=\"_ _8\"></span>ro<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>si <span class=\"_ _c\"></span>esti<span class=\"_ _8\"></span>ngue <span class=\"_ _6\"></span>qu<span class=\"_ _0\"></span>indi <span class=\"_ _6\"></span>con <span class=\"_ _c\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _6\"></span>versamento <span class=\"_ _6\"></span>dei<span class=\"_ _2b2\"> </span>contributi <span class=\"_ _c\"></span>al <span class=\"_ _c\"></span>fondo <span class=\"_ _c\"></span>ed <span class=\"_ _c\"></span>il <span class=\"_ _c\"></span>rischio <span class=\"_ _c\"></span>attuariale <span class=\"_ _c\"></span>ricade <span class=\"_ _c\"></span>sul <span class=\"_ _c\"></span>dipendente. <span class=\"_ _c\"></span>Nei<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>piani <span class=\"_ _c\"></span>a <span class=\"_ _d\"></span>contribuzion<span class=\"_ _8\"></span>e <span class=\"_ _d\"></span>definita, <span class=\"_ _c\"></span>gli <span class=\"_ _c\"></span>oneri<span class=\"_ _2b2\"> </span>contributivi sono i<span class=\"_ _8\"></span>mputati a conto economico <span class=\"_ _8\"></span>qu<span class=\"_ _0\"></span>ando essi<span class=\"_ _1\"></span> sono sostenuti<span class=\"_ _8\"></span> in base al relativo valor<span class=\"_ _1\"></span>e nominale.<span class=\"_ _2b2\"> </span>Nei <span class=\"_ _0\"></span>piani <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>benefici <span class=\"_ _0\"></span>definiti <span class=\"_ _0\"></span>rientra <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>Trattamento <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>Fine <span class=\"_ _0\"></span>Rapporto <span class=\"_ _0\"></span>(TFR) <span class=\"_ _0\"></span>dovuto ai <span class=\"_ _6\"></span>dipendenti ai <span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>nsi <span class=\"_ _0\"></span>dell\u2019art.<span class=\"_ _2b2\"> </span>2120 <span class=\"_ _c\"></span>del <span class=\"_ _d\"></span>Codice <span class=\"_ _d\"></span>Civile, <span class=\"_ _c\"></span>maturato <span class=\"_ _c\"></span>fino <span class=\"_ _d\"></span>al <span class=\"_ _d\"></span>31 <span class=\"_ _c\"></span>dicembre <span class=\"_ _d\"></span>2006 <span class=\"_ _d\"></span>in <span class=\"_ _c\"></span>quanto <span class=\"_ _d\"></span>le <span class=\"_ _c\"></span>quote <span class=\"_ _d\"></span>maturate <span class=\"_ _c\"></span>con <span class=\"_ _d\"></span>decorrenza <span class=\"_ _c\"></span>1\u00b0<span class=\"_ _2b2\"> </span>gennaio 2<span class=\"_ _0\"></span>007, <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>conformit\u00e0 alla <span class=\"_ _0\"></span>Leg<span class=\"_ _0\"></span>ge <span class=\"_ _0\"></span>296 <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>27 <span class=\"_ _6\"></span>dicembr<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>2006, <span class=\"_ _0\"></span>sulla <span class=\"_ _0\"></span>base <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>scelte <span class=\"_ _0\"></span>implicite ed <span class=\"_ _0\"></span>esplicite<span class=\"_ _2b2\"> </span>operate dai lavoratori, sono state destinat<span class=\"_ _8\"></span>e <span class=\"_ _0\"></span>ai fondi di previdenza complementar<span class=\"_ _8\"></span>e <span class=\"_ _0\"></span>oppure al fondo di tesoreria<span class=\"_ _2b2\"> </span>istituito presso <span class=\"_ _0\"></span>l\u2019INPS. La passivit\u00e0 \u00e8 <span class=\"_ _0\"></span>proiettata al futuro <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>il m<span class=\"_ _0\"></span><span class=\"ff3\">e<span class=\"_ _0\"></span>todo della proiezione unitaria<span class=\"ff2\"> <span class=\"_ _0\"></span>(Projected Unit<span class=\"_ _2b2\"> </span></span></span>Credit <span class=\"_ _6\"></span>Method) <span class=\"_ _6\"></span><span class=\"ff3\">per <span class=\"_ _6\"></span>calcolare <span class=\"_ _6\"></span>il <span class=\"_ _c\"></span>p<span class=\"_ _8\"></span>ro<span class=\"_ _0\"></span>babile <span class=\"_ _6\"></span>ammontar<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>da <span class=\"_ _6\"></span>pagare <span class=\"_ _c\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _6\"></span>momento <span class=\"_ _6\"></span>della <span class=\"_ _6\"></span>risoluzione <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>rapporto <span class=\"_ _6\"></span>di<span class=\"_ _2b2\"> </span></span>lavoro, <span class=\"_ _d\"></span>ed <span class=\"_ _d\"></span>\u00e8 <span class=\"_ _4d\"> </span>poi <span class=\"_ _d\"></span>attualizzata <span class=\"_ _d\"></span>per <span class=\"_ _d\"> </span>tener <span class=\"_ _4d\"> </span>conto <span class=\"_ _d\"></span>del <span class=\"_ _d\"> </span>tempo <span class=\"_ _4d\"> </span>che <span class=\"_ _d\"></span>trascorrer\u00e0 <span class=\"_ _d\"></span>prima <span class=\"_ _d\"></span>dell\u2019effettivo<span class=\"_ _8\"></span> <span class=\"_ _4d\"> </span>pagamento. <span class=\"_ _d\"></span>La<span class=\"_ _2b2\"> </span>valutazione della pa<span class=\"_ _8\"></span>ssivit\u00e0 iscritta in bilancio \u00e8 basat<span class=\"_ _1\"></span>a sulle conclusioni raggiunte <span class=\"_ _1\"></span>da attuari est<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rni al Gruppo<span class=\"_ _1\"></span>. Il<span class=\"_ _2b2\"> </span>calcolo <span class=\"_ _8\"></span>tiene conto <span class=\"_ _8\"></span>del TFR <span class=\"_ _8\"></span>maturato <span class=\"_ _1\"></span>per <span class=\"_ _8\"></span>prestazioni di <span class=\"_ _8\"></span>lavoro <span class=\"_ _1\"></span>gi\u00e0 <span class=\"_ _8\"></span>effettuate <span class=\"_ _8\"></span>ed \u00e8 <span class=\"_ _8\"></span>basato su <span class=\"_ _8\"></span>ipotesi <span class=\"_ _1\"></span>attuariali <span class=\"_ _8\"></span>che<span class=\"_ _2b2\"> </span>riguardano principalmente: le <span class=\"_ _6\"></span>basi demografiche <span class=\"_ _0\"></span>(qual<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>rotazione <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>mortalit\u00e0 de<span class=\"_ _0\"></span>i dipendenti) <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>finanziarie<span class=\"_ _2b2\"> </span>(quali <span class=\"_ _4\"> </span>il <span class=\"_ _40\"> </span>tasso <span class=\"_ _4\"> </span>di <span class=\"_ _40\"> </span>inflazion<span class=\"_ _1\"></span>e <span class=\"_ _4\"> </span>e<span class=\"_ _0\"></span>d <span class=\"_ _4\"> </span>il <span class=\"_ _40\"> </span>tasso <span class=\"_ _4\"> </span>di <span class=\"_ _40\"> </span>attualizza<span class=\"_ _1\"></span>zione <span class=\"_ _40\"> </span>con <span class=\"_ _4\"> </span>una <span class=\"_ _4\"> </span>scadenza <span class=\"_ _4\"> </span>coerente <span class=\"_ _40\"> </span>con <span class=\"_ _4\"> </span>quella <span class=\"_ _4\"> </span>attesa<span class=\"_ _2b2\"> </span>dell\u2019obbligazi<span class=\"_ _1\"></span>one). I<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>iscritt<span class=\"ff3\">a <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>bilancio <span class=\"_ _0\"></span>risulta, <span class=\"_ _0\"></span>pertanto, allineata a <span class=\"_ _6\"></span>quella risultante <span class=\"_ _0\"></span>dalla<span class=\"_ _2b2\"> </span></span>valutazione <span class=\"_ _6\"></span>attuariale <span class=\"_ _6\"></span>e <span class=\"_ _c\"></span>gl<span class=\"_ _1\"></span>i <span class=\"_ _6\"></span>utili <span class=\"_ _c\"></span>e<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>le <span class=\"_ _6\"></span>perdite <span class=\"_ _c\"></span>att<span class=\"_ _8\"></span>uariali <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>mergenti <span class=\"_ _6\"></span>dal <span class=\"_ _c\"></span>ca<span class=\"_ _8\"></span>lcolo <span class=\"_ _c\"></span>veng<span class=\"_ _8\"></span>ono <span class=\"_ _c\"></span>imputati <span class=\"_ _0\"></span>direttamente <span class=\"_ _6\"></span>a<span class=\"_ _2b2\"> </span>patrimonio netto <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>prospetto <span class=\"_ _0\"></span>afferente le <span class=\"_ _6\"></span>altre <span class=\"_ _0\"></span>compon<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nti <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>econ<span class=\"_ _0\"></span>omico comp<span class=\"_ _0\"></span>lessivo, nel <span class=\"_ _0\"></span>periodo in<span class=\"_ _2b2\"> </span>cui emergono, t<span class=\"_ _1\"></span>enuto conto del r<span class=\"_ _1\"></span>elativo effetto <span class=\"_ _8\"></span>f<span class=\"_ _0\"></span>iscale differit<span class=\"_ _8\"></span>o.<span class=\"_ _0\"></span> Nei piani <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>contribuzi<span class=\"_ _8\"></span>one <span class=\"_ _0\"></span>definita rientra il <span class=\"_ _0\"></span>Trattamento di <span class=\"_ _0\"></span>Fine Rapporto dovuto ai dipendenti <span class=\"_ _0\"></span>ai sensi dell\u2019art.<span class=\"_ _2b2\"> </span>2120 <span class=\"_ _4d\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_ _b\"> </span>Codice <span class=\"_ _4d\"> </span>civile, <span class=\"_ _b\"> </span>limitatamente <span class=\"_ _4d\"> </span>alle <span class=\"_ _b\"> </span>quote <span class=\"_ _b\"> </span>di <span class=\"_ _b\"> </span>TFR <span class=\"_ _b\"> </span>maturate <span class=\"_ _b\"> </span>a <span class=\"_ _b\"> </span>partire <span class=\"_ _b\"> </span>dal <span class=\"_ _4d\"> </span>1\u00b0 <span class=\"_ _7\"> </span>gennaio <span class=\"_ _4d\"> </span>2007 <span class=\"_ _b\"> </span>e <span class=\"_ _b\"> </span>versate<span class=\"_ _2b2\"> </span>obbligatoriam<span class=\"_ _1\"></span>ente ad<span class=\"_ _1\"></span> un <span class=\"_ _1\"></span>Fondo <span class=\"_ _8\"></span>di pre<span class=\"ff7\">videnza co<span class=\"_ _8\"></span>mplementare, o<span class=\"_ _1\"></span>vvero n<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ll\u2019apposit<span class=\"_ _8\"></span>o Fondo di <span class=\"_ _8\"></span>Tesoreria isti<span class=\"_ _1\"></span>tuito<span class=\"_ _2b2\"> </span></span>presso l\u2019INPS. Tali piani sono gestiti da soggetti terzi gestori di fondi, <span class=\"_ _0\"></span>in relazione ai quali non vi sono obblighi a<span class=\"_ _2b2\"> </span>carico <span class=\"_ _d\"></span>del <span class=\"_ _c\"></span>G<span class=\"_ _0\"></span>ruppo<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>che <span class=\"_ _d\"></span>versa <span class=\"_ _d\"></span>contributi <span class=\"_ _c\"></span>imputandoli <span class=\"_ _c\"></span>a <span class=\"_ _d\"></span>conto <span class=\"_ _d\"></span>econ<span class=\"_ _0\"></span>omico <span class=\"_ _c\"></span>quando <span class=\"_ _d\"></span>sono <span class=\"_ _c\"></span>sos<span class=\"_ _0\"></span>tenuti<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>e <span class=\"_ _d\"></span>in <span class=\"_ _d\"></span>base <span class=\"_ _d\"></span>al<span class=\"_ _2b2\"> </span>relativo valore <span class=\"_ _1\"></span>nominale.<span class=\"_ _2b2\"> </span>I <span class=\"_ _d\"></span>benefici <span class=\"_ _c\"></span>dovuti <span class=\"_ _c\"></span>ai <span class=\"_ _d\"></span>dipendenti <span class=\"_ _d\"></span>per <span class=\"_ _c\"></span>la <span class=\"_ _d\"></span>cessazione <span class=\"_ _c\"></span>del <span class=\"_ _c\"></span>rapporto <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>lavoro <span class=\"_ _c\"></span>sono <span class=\"_ _d\"></span>rilevati <span class=\"_ _c\"></span>come <span class=\"_ _d\"></span>passivit\u00e0 <span class=\"_ _c\"></span>quando<span class=\"_ _2b2\"> </span>l\u2019impresa <span class=\"_ _0\"></span>decide <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>concludere <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>rapporto <span class=\"_ _6\"></span>di <span class=\"_ _0\"></span>lavoro <span class=\"_ _6\"></span>con <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>dipendente <span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>gruppo <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>dipende<span class=\"_ _1\"></span>nti <span class=\"_ _0\"></span>prima <span class=\"_ _6\"></span>della<span class=\"_ _2b2\"> </span>normale <span class=\"_ _4d\"> </span>data <span class=\"_ _4d\"> </span>di <span class=\"_ _4d\"> </span>pensionamento, <span class=\"_ _4d\"> </span>ovvero <span class=\"_ _b\"> </span>nei <span class=\"_ _b\"> </span>casi <span class=\"_ _4d\"> </span>in <span class=\"_ _4d\"> </span>cui <span class=\"_ _4d\"> </span>il <span class=\"_ _b\"> </span>dipendente <span class=\"_ _4d\"> </span>o <span class=\"_ _4d\"> </span>un <span class=\"_ _b\"> </span>gruppo <span class=\"_ _4d\"> </span>di <span class=\"_ _b\"> </span>dipendenti <span class=\"_ _d\"></span>decida <span class=\"_ _4d\"> </span>di<span class=\"_ _2b2\"> </span>accettare <span class=\"_ _4d\"> </span>un\u2019offerta <span class=\"_ _4d\"> </span>di <span class=\"_ _7\"> </span>benefici <span class=\"_ _4d\"> </span>in <span class=\"_ _b\"> </span>cambio <span class=\"_ _b\"> </span>della <span class=\"_ _b\"> </span>cessazione <span class=\"_ _b\"> </span>del <span class=\"_ _b\"> </span>rapporto <span class=\"_ _4d\"> </span>di <span class=\"_ _b\"> </span>lavoro. <span class=\"_ _b\"> </span>I <span class=\"_ _b\"> </span>benefici <span class=\"_ _4d\"> </span>dovuti <span class=\"_ _b\"> </span>per <span class=\"_ _b\"> </span>la<span class=\"_ _2b2\"> </span>cessazione del ra<span class=\"_ _8\"></span>pporto di lavoro sono rilevati im<span class=\"_ _8\"></span>mediatamente nel co<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>to del la<span class=\"_ _1\"></span>voro<span class=\"_ _0\"></span>.<span class=\"_ _2b2\"> </span>Piano di incenti<span class=\"_ _1\"></span>vazione azio<span class=\"_ _1\"></span>naria a lungo termin<span class=\"_ _8\"></span>e<span class=\"_ _2b2\"> </span>Il <span class=\"_ _d\"> </span>piano <span class=\"_ _d\"></span>di <span class=\"_ _4d\"> </span>incentivazione <span class=\"_ _c\"></span>azionaria <span class=\"_ _4d\"> </span>a <span class=\"_ _d\"></span>lungo <span class=\"_ _4d\"> </span>termin<span class=\"_ _1\"></span>e <span class=\"_ _d\"></span>rappresenta, <span class=\"_ _d\"></span>in <span class=\"_ _4d\"> </span>conformit\u00e0 <span class=\"_ _d\"></span>all\u2019IFRS <span class=\"_ _d\"></span>2, <span class=\"_ _d\"></span>una <span class=\"_ _4d\"> </span>componen<span class=\"_ _1\"></span>te<span class=\"_ _2b2\"> </span>retributiva dei beneficiari c<span class=\"_ _1\"></span>he avviene mediante la corresponsione di strumenti<span class=\"_ _1\"></span> rappresentativi di capitale (c.d.<span class=\"_ _2b2\"> </span>equity-settled<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>share-based <span class=\"_ _c\"></span>payment <span class=\"_ _c\"></span>transactio<span class=\"_ _1\"></span>n<span class=\"ff3\">). <span class=\"_ _d\"></span>Per <span class=\"_ _c\"></span>tale <span class=\"_ _d\"></span>piano <span class=\"_ _d\"></span>il <span class=\"_ _c\"></span>costo <span class=\"_ _d\"></span>\u00e8 <span class=\"_ _d\"></span>rappresentato <span class=\"_ _c\"></span>dal <span class=\"_ _d\"></span></span>fair <span class=\"_ _c\"></span>value<span class=\"ff3\"> <span class=\"_ _d\"></span>degli<span class=\"_ _2b2\"> </span></span>strumenti <span class=\"_ _c\"></span>attribuiti <span class=\"_ _d\"></span>e <span class=\"_ _4d\"> </span>alla <span class=\"_ _c\"></span>previsione <span class=\"_ _d\"></span>del <span class=\"_ _d\"></span>numero <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>azioni <span class=\"_ _d\"></span>che <span class=\"_ _d\"> </span>s<span class=\"_ _0\"></span>aranno <span class=\"_ _c\"></span>effettivamente <span class=\"_ _d\"></span>assegnat<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>, <span class=\"_ _4d\"> </span><span class=\"ff2\">f<span class=\"_ _0\"></span>air <span class=\"_ _c\"></span>va<span class=\"_ _0\"></span>lue<span class=\"_ _2b2\"> </span></span>determinato <span class=\"_ _c\"></span>alla <span class=\"_ _c\"></span>data <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>attribuzione <span class=\"_ _c\"></span>(<span class=\"ff2\">grant <span class=\"_ _d\"></span>date</span>), <span class=\"_ _c\"></span>ed <span class=\"_ _d\"></span>\u00e8 <span class=\"_ _d\"></span>rilevato <span class=\"_ _d\"></span>tra <span class=\"_ _c\"></span>il <span class=\"_ _d\"></span>c<span class=\"ff2\">o<span class=\"_ _0\"></span>sto <span class=\"_ _c\"></span>del <span class=\"_ _d\"></span>personale</span> <span class=\"_ _d\"></span><span class=\"ls3c\">e <span class=\"_ _c\"></span></span><span class=\"ff2\">costi <span class=\"_ _c\"></span>per <span class=\"_ _d\"> </span>servizi<span class=\"_ _2b2\"> </span></span>linearmente<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>lungo <span class=\"_ _b\"> </span>il <span class=\"_ _b\"> </span><span class=\"ff2\">vesting <span class=\"_ _4d\"> </span>period, <span class=\"_ _b\"> </span></span>ossia <span class=\"_ _b\"> </span>il <span class=\"_ _b\"> </span><span class=\"ff7\">periodo <span class=\"_ _b\"> </span>intercorrent<span class=\"_ _8\"></span>e <span class=\"_ _7\"> </span>tra <span class=\"_ _b\"> </span>la <span class=\"_ _4d\"> </span>data <span class=\"_ _b\"> </span>dell\u2019attribuzio<span class=\"_ _8\"></span>ne <span class=\"_ _b\"> </span>e <span class=\"_ _7\"> </span>la <span class=\"_ _4d\"> </span>data <span class=\"_ _b\"> </span>di<span class=\"_ _2b2\"> </span></span>assegnazione, con<span class=\"_ _8\"></span> con<span class=\"_ _0\"></span>tropa<span class=\"_ _1\"></span>rtita una riserva<span class=\"_ _8\"></span> di Patrimonio Netto denomi<span class=\"_ _1\"></span>nata Riser<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>a stock grant.<span class=\"_ _8\"></span> Il <span class=\"ff2\">fair va<span class=\"_ _0\"></span>lue</span> delle azioni sottostanti il piano di incentivazi<span class=\"_ _1\"></span>one \u00e8 <span class=\"_ _0\"></span>determinat<span class=\"_ _8\"></span>o <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span><span class=\"ff2\">grant date</span> <span class=\"_ _0\"></span>tenendo conto delle<span class=\"_ _2b2\"> </span>previsioni <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>merito <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>raggiungimento <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>parametri <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>performance <span class=\"_ _0\"></span>associati <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>condizioni <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>mercato <span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>non <span class=\"_ _0\"></span>\u00e8<span class=\"_ _2b2\"> </span>oggetto di <span class=\"_ _0\"></span>rettifica negli esercizi successivi. Quando l\u2019ottenimento del beneficio \u00e8 <span class=\"_ _0\"></span>connesso anche <span class=\"_ _0\"></span>a condizioni<span class=\"_ _2b2\"> </span>diverse <span class=\"_ _6\"></span>da <span class=\"_ _c\"></span>quelle <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>m<span class=\"_ _1\"></span>ercato, <span class=\"_ _6\"></span>la <span class=\"_ _c\"></span>stima <span class=\"_ _6\"></span>relativa <span class=\"_ _6\"></span>a <span class=\"_ _c\"></span>tal<span class=\"_ _8\"></span>i <span class=\"_ _c\"></span>condizioni <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _c\"></span>ri<span class=\"_ _1\"></span>flessa <span class=\"_ _6\"></span>adeguando <span class=\"_ _c\"></span>lu<span class=\"_ _8\"></span>ngo <span class=\"_ _c\"></span>il <span class=\"_ _c\"></span><span class=\"ff2\">vesting <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>eriod,</span> <span class=\"_ _6\"></span><span class=\"ls5\">il<span class=\"_ _2b2\"> </span></span>numero <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>azioni che <span class=\"_ _0\"></span>si <span class=\"_ _6\"></span>prevede saranno <span class=\"_ _0\"></span>effettivamen<span class=\"_ _8\"></span>te<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>assegnate. <span class=\"_ _0\"></span>La <span class=\"_ _0\"></span>variazione di <span class=\"_ _6\"></span>stima sar\u00e0 <span class=\"_ _0\"></span>eventualmente<span class=\"_ _2b2\"> </span>iscritta a retti<span class=\"_ _1\"></span>fica della voc<span class=\"_ _1\"></span>e Riserva stock g<span class=\"_ _8\"></span>rant con contropartita costo <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span>l perso<span class=\"_ _8\"></span>nale e costi per servizi.<span class=\"_ _2b2\"> </span>Fondi rischi <span class=\"_ _1\"></span>e oneri<span class=\"_ _2b2\"> </span>I <span class=\"_ _8\"></span>fondi <span class=\"_ _8\"></span>rischi <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>oneri <span class=\"_ _1\"></span>sono <span class=\"_ _8\"></span>iscritti <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>fronte <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>perdite <span class=\"_ _8\"></span>ed <span class=\"_ _8\"></span>oneri <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>natura <span class=\"_ _8\"></span>determinata, <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>esistenza <span class=\"_ _8\"></span>certa <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>probabile<span class=\"_ _2b2\"> </span>dei <span class=\"_ _8\"></span>quali, <span class=\"_ _1\"></span>tuttavia, <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>indeterminati <span class=\"_ _8\"></span>l\u2019ammontare <span class=\"_ _8\"></span>e/o <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>data <span class=\"_ _1\"></span>di <span class=\"_ _8\"></span>accadimento. <span class=\"_ _1\"></span>L\u2019iscrizion<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>viene <span class=\"_ _8\"></span>effe<span class=\"_ _0\"></span>ttuata<span class=\"_ _8\"></span> solo<span class=\"_ _2b2\"> </span>quando <span class=\"_ _8\"></span>esiste un\u2019obbl<span class=\"ff3\">iga<span class=\"_ _8\"></span>zione corrente <span class=\"_ _8\"></span>(legale o <span class=\"_ _8\"></span>implicita) <span class=\"_ _8\"></span>risultante da <span class=\"_ _8\"></span>un evento <span class=\"_ _8\"></span>passato, qua<span class=\"_ _8\"></span>ndo \u00e8 <span class=\"_ _8\"></span>pr<span class=\"_ _0\"></span>obabil<span class=\"_ _8\"></span>e<span class=\"_ _2b2\"> </span></span>un\u2019uscita <span class=\"_ _8\"></span>di <span class=\"_ _1\"></span>risorse <span class=\"_ _8\"></span>per fa<span class=\"_ _8\"></span>r front<span class=\"_ _1\"></span>e a<span class=\"_ _8\"></span> tale <span class=\"_ _8\"></span>obbligazione <span class=\"_ _8\"></span>e quand<span class=\"_ _8\"></span>o \u00e8 <span class=\"_ _8\"></span>possibile <span class=\"_ _8\"></span>effettuare <span class=\"_ _8\"></span>una sti<span class=\"_ _1\"></span>ma a<span class=\"_ _8\"></span>ff<span class=\"_ _0\"></span>idabil<span class=\"_ _1\"></span>e d<span class=\"_ _8\"></span>el suo<span class=\"_ _2b2\"> </span>ammontare.<span class=\"_ _2b2\"> </span>Quando <span class=\"_ _6\"></span>l\u2019effetto <span class=\"_ _6\"></span>finanziari<span class=\"_ _1\"></span>o <span class=\"_ _6\"></span>associato <span class=\"_ _6\"></span>al <span class=\"_ _c\"></span>te<span class=\"_ _8\"></span>mp<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>ignificati<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>le <span class=\"_ _c\"></span>dat<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>paga<span class=\"_ _8\"></span>mento <span class=\"_ _c\"></span>d<span class=\"_ _1\"></span>elle <span class=\"_ _6\"></span>obbligazioni <span class=\"_ _6\"></span>sono<span class=\"_ _2b2\"> </span>attendibilment<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _d\"></span>stimabili, <span class=\"_ _d\"></span>i <span class=\"_ _c\"></span>f<span class=\"_ _0\"></span>ondi <span class=\"_ _d\"></span>sono <span class=\"_ _d\"></span>attualizzati<span class=\"_ _8\"></span> <span class=\"_ _4d\"> </span>utilizzando <span class=\"_ _d\"></span>un <span class=\"_ _d\"></span>tasso <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>sconto <span class=\"_ _d\"></span>al <span class=\"_ _d\"></span>lordo <span class=\"_ _d\"></span>delle <span class=\"_ _d\"></span>imposte <span class=\"_ _d\"></span>che<span class=\"_ _2b2\"> </span>riflette, <span class=\"_ _c\"></span>ove <span class=\"_ _c\"></span>adeguato, <span class=\"_ _c\"></span>la <span class=\"_ _c\"></span>valutazione <span class=\"_ _c\"></span>corrente <span class=\"_ _c\"></span>del <span class=\"_ _c\"></span>mercato <span class=\"_ _c\"></span>del <span class=\"_ _c\"></span>costo <span class=\"_ _c\"></span>del <span class=\"_ _c\"></span>denaro <span class=\"_ _c\"></span>in <span class=\"_ _c\"></span>relazione <span class=\"_ _c\"></span>al <span class=\"_ _c\"></span>tempo <span class=\"_ _c\"></span>e, <span class=\"_ _d\"></span>se<span class=\"_ _2b2\"> </span>applicabile, ai rischi specific<span class=\"_ _8\"></span>i <span class=\"_ _0\"></span>attribuibili all\u2019ob<span class=\"_ _1\"></span>bligazione. Quando<span class=\"_ _1\"></span> l\u2019accantonament<span class=\"_ _8\"></span>o <span class=\"_ _0\"></span>a fondo rischi e oneri viene<span class=\"_ _2b2\"> </span>attualizz<span class=\"_ _1\"></span>ato, l\u2019adeguamento periodico del valore attuale associa<span class=\"_ _0\"></span><span class=\"ff3\">to al fattore temporale viene riflesso nel <span class=\"_ _0\"></span>conto<span class=\"_ _2b2\"> </span></span>economico <span class=\"_ _0\"></span>come <span class=\"_ _0\"></span>onere <span class=\"_ _6\"></span>finanziario. <span class=\"_ _0\"></span>Laddove <span class=\"_ _0\"></span>si <span class=\"_ _6\"></span>supponga<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>che<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>tutte <span class=\"_ _6\"></span>le <span class=\"_ _0\"></span>spese, <span class=\"_ _6\"></span>o <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>parte <span class=\"_ _6\"></span>di <span class=\"_ _0\"></span>esse, <span class=\"_ _6\"></span>richieste pe<span class=\"_ _0\"></span>r<span class=\"_ _2b2\"> </span>estinguere <span class=\"_ _8\"></span>un\u2019obbligazione <span class=\"_ _8\"></span>vengano <span class=\"_ _1\"></span>rimborsate <span class=\"_ _8\"></span>da terz<span class=\"_ _1\"></span>i, ta<span class=\"_ _1\"></span>le ind<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nnizzo, <span class=\"_ _8\"></span>se vi<span class=\"_ _1\"></span>rtualmente c<span class=\"_ _8\"></span>erto, \u00e8 <span class=\"ff3\">rilevato <span class=\"_ _8\"></span>come<span class=\"_ _2b2\"> </span></span>attivit\u00e0 disti<span class=\"_ _1\"></span>nta.<span class=\"_ _2b2\"> </span>Le <span class=\"_ _4d\"> </span>variazioni <span class=\"_ _d\"></span>di <span class=\"_ _b\"> </span>stima <span class=\"_ _d\"></span>degli <span class=\"_ _4d\"> </span>accantonamenti <span class=\"_ _4d\"> </span>ai <span class=\"_ _d\"></span>fondi <span class=\"_ _4d\"> </span>sono <span class=\"_ _4d\"> </span>riflesse <span class=\"_ _4d\"> </span>nel <span class=\"_ _4d\"> </span>conto <span class=\"_ _d\"></span>e<span class=\"_ _0\"></span>conomico <span class=\"_ _d\"></span>dell\u2019esercizio <span class=\"_ _d\"></span>in <span class=\"_ _b\"> </span>cui<span class=\"_ _2b2\"> </span>avviene la<span class=\"_ _1\"></span> variazion<span class=\"_ _1\"></span>e e po<span class=\"_ _8\"></span>rtate ad incre<span class=\"_ _8\"></span>mento delle pas<span class=\"_ _1\"></span>sivit\u00e0. Le<span class=\"_ _1\"></span> variazioni <span class=\"_ _8\"></span>di stima <span class=\"_ _1\"></span>in diminuzio<span class=\"_ _8\"></span>ne<span class=\"_ _0\"></span> sono <span class=\"_ _8\"></span>rilevate<span class=\"_ _2b2\"> </span>in <span class=\"_ _6\"></span>contropartita <span class=\"_ _6\"></span>della <span class=\"_ _6\"></span>passivit\u00e0 <span class=\"_ _6\"></span>fino <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>concorrenza <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>suo <span class=\"_ _6\"></span>valore <span class=\"_ _6\"></span>contabile <span class=\"_ _6\"></span>e, <span class=\"_ _6\"></span>per <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>parte <span class=\"_ _6\"></span>eccedente, <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>conto<span class=\"_ _2b2\"> </span>economico nella st<span class=\"_ _8\"></span>essa voce a cui fanno rif<span class=\"_ _1\"></span>erimento. Gli <span class=\"_ _b\"> </span>importi <span class=\"_ _4d\"> </span>iscritti <span class=\"_ _b\"> </span>nei <span class=\"_ _4d\"> </span>fondi <span class=\"_ _b\"> </span>rischi <span class=\"_ _4d\"> </span>e <span class=\"_ _b\"> </span>oneri <span class=\"_ _b\"> </span>sono <span class=\"_ _4d\"> </span>distinti <span class=\"_ _b\"> </span>tra <span class=\"_ _4d\"> </span>quota <span class=\"_ _b\"> </span>corrente <span class=\"_ _4d\"> </span>e <span class=\"_ _b\"> </span>non <span class=\"_ _b\"> </span>corrente <span class=\"_ _b\"> </span>sulla <span class=\"_ _4d\"> </span>base <span class=\"_ _b\"> </span>della<span class=\"_ _2b2\"> </span>previsione di <span class=\"_ _1\"></span>pagamento/estinzi<span class=\"_ _8\"></span>one delle passivit\u00e0.<span class=\"_ _2b2\"> </span>I <span class=\"_ _c\"></span>risc<span class=\"_ _1\"></span>hi <span class=\"_ _c\"></span>p<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>r <span class=\"_ _c\"></span>i <span class=\"_ _0\"></span>quali <span class=\"_ _c\"></span>il <span class=\"_ _6\"></span>manifestarsi <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>una <span class=\"_ _6\"></span>passivit\u00e0 <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>oltanto <span class=\"_ _6\"></span>possibile, <span class=\"_ _6\"></span>sono <span class=\"_ _c\"></span>ripo<span class=\"_ _8\"></span>rtati <span class=\"_ _c\"></span>come <span class=\"_ _6\"></span>informativa <span class=\"_ _6\"></span>e <span class=\"_ _c\"></span>per <span class=\"_ _6\"></span>i<span class=\"_ _2b2\"> </span>medesimi non si p<span class=\"_ _8\"></span>rocede ad alcuno stanzia<span class=\"_ _8\"></span>mento.<span class=\"_ _2b2\"> </span>Ricavi da contratti<span class=\"_ _8\"></span> con i clienti<span class=\"_ _2b2\"> </span>I <span class=\"_ _c\"></span>ricavi <span class=\"_ _c\"></span>sono <span class=\"_ _c\"></span>iscritti <span class=\"_ _c\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _c\"></span>corrispettivo <span class=\"_ _6\"></span>ricevuto <span class=\"_ _c\"></span>o <span class=\"_ _c\"></span>ricevibile <span class=\"_ _c\"></span>al <span class=\"_ _c\"></span>netto <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>sconti<span class=\"_ _8\"></span> <span class=\"_ _d\"></span>ed <span class=\"_ _c\"></span>abb<span class=\"_ _1\"></span>uoni <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>sono <span class=\"_ _c\"></span>rilevati <span class=\"_ _c\"></span>q<span class=\"_ _8\"></span>uando<span class=\"_ _2b2\"> </span>l\u2019entit\u00e0 so<span class=\"_ _1\"></span>ddisfa una<span class=\"_ _8\"></span> obbligazione di fare<span class=\"_ _8\"></span> trasferendo un be<span class=\"_ _8\"></span>ne o un servizio a <span class=\"_ _8\"></span>un cliente, in confo<span class=\"_ _1\"></span>rmit\u00e0 a qua<span class=\"_ _8\"></span>nto<span class=\"_ _2b2\"> </span>previsto dal<span class=\"_ _1\"></span> principio <span class=\"_ _8\"></span>IFRS<span class=\"_ _0\"></span> 1<span class=\"_ _1\"></span>5. Il tra<span class=\"_ _1\"></span>sferimento a<span class=\"_ _1\"></span>vviene <span class=\"_ _8\"></span>quando il cli<span class=\"_ _1\"></span>ente ottiene il<span class=\"_ _1\"></span> controll<span class=\"_ _8\"></span>o del bene o <span class=\"_ _8\"></span>servizio e<span class=\"_ _2b2\"> </span>cio\u00e8 <span class=\"_ _6\"></span>quando <span class=\"_ _6\"></span>ha <span class=\"_ _c\"></span>la <span class=\"_ _6\"></span>capacit\u00e0 <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>i<span class=\"_ _8\"></span>nd<span class=\"_ _0\"></span>irizzarne<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>l<span class=\"_ _1\"></span>\u2019uso <span class=\"_ _6\"></span>ed <span class=\"_ _c\"></span>ott<span class=\"_ _8\"></span>enerne <span class=\"_ _c\"></span>s<span class=\"_ _8\"></span>os<span class=\"_ _0\"></span>tanzialm<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nte <span class=\"_ _6\"></span>tutti <span class=\"_ _6\"></span>i <span class=\"_ _c\"></span>ben<span class=\"_ _1\"></span>efici. <span class=\"_ _6\"></span>Il <span class=\"_ _c\"></span>co<span class=\"_ _1\"></span>ntrollo <span class=\"_ _6\"></span>pu\u00f2<span class=\"_ _2b2\"> </span>essere <span class=\"_ _c\"></span>trasferito <span class=\"_ _c\"></span>in <span class=\"_ _d\"></span>un <span class=\"_ _d\"></span>certo <span class=\"_ _c\"></span>momento <span class=\"_ _c\"></span>(at <span class=\"_ _d\"></span>point <span class=\"_ _c\"></span>in <span class=\"_ _d\"></span>t<span class=\"_ _0\"></span>ime) <span class=\"_ _d\"></span>oppur<span class=\"_ _1\"></span>e <span class=\"_ _d\"></span>nel <span class=\"_ _c\"></span>corso <span class=\"_ _d\"></span>del <span class=\"_ _c\"></span>tempo <span class=\"_ _c\"></span>(<span class=\"_ _0\"></span>over <span class=\"_ _c\"></span>time) <span class=\"_ _d\"></span>mediant<span class=\"_ _8\"></span>e<span class=\"_ _2b2\"> </span>opportune tecnich<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> di misu<span class=\"_ _8\"></span>razione degli avanzamenti (<span class=\"_ _8\"></span>me<span class=\"_ _0\"></span>todi output <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>/o input).<span class=\"_ _2b2\"> </span>Nell\u2019ambito <span class=\"_ _4\"> </span>del <span class=\"_ _12\"> </span><span class=\"ff2\">transaction <span class=\"_ _40\"> </span>price<span class=\"ff3\"> <span class=\"_ _40\"> </span>vengono <span class=\"_ _40\"> </span>altres\u00ec <span class=\"_ _40\"> </span>fattorizzati<span class=\"_ _8\"></span> <span class=\"_ _12\"> </span>(in <span class=\"_ _40\"> </span>base <span class=\"_ _12\"> </span>al <span class=\"_ _40\"> </span>metodo <span class=\"_ _40\"> </span>del <span class=\"_ _40\"> </span>valore <span class=\"_ _40\"> </span>atteso <span class=\"_ _40\"> </span>e/o<span class=\"_ _2b2\"> </span></span></span>dell\u2019importo pi\u00f9 <span class=\"_ _0\"></span>probabile), anche <span class=\"_ _0\"></span>elementi v<span class=\"_ _0\"></span>ariabili del <span class=\"_ _0\"></span>corrispettivo qualora <span class=\"_ _0\"></span>sia <span class=\"_ _0\"></span>altament<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>probabile che <span class=\"_ _0\"></span>non<span class=\"_ _2b2\"> </span>vi <span class=\"_ _6\"></span>sar\u00e0 <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>ignifica<span class=\"_ _1\"></span>tivo <span class=\"_ _6\"></span>reversal <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>futuro. <span class=\"_ _6\"></span>Le <span class=\"_ _c\"></span>t<span class=\"_ _8\"></span>rans<span class=\"_ _0\"></span>azioni <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _6\"></span>altres\u00ec <span class=\"_ _c\"></span>rettificate<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>per <span class=\"_ _6\"></span>tenere <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>considerazion<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>il<span class=\"_ _2b2\"> </span>valore temporale <span class=\"_ _8\"></span>del denaro.<span class=\"_ _2b2\"> </span>I ricavi del Grup<span class=\"_ _8\"></span>po sono di seguito riepilogati<span class=\"_ _8\"></span> r<span class=\"_ _0\"></span>ispetto al<span class=\"_ _8\"></span>la relativa disaggregazi<span class=\"_ _8\"></span>one per natura:<span class=\"_ _2b2\"> </span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">mercato <span class=\"_ _0\"></span>regolamentato<span class=\"ff3\">: <span class=\"_ _0\"></span>due <span class=\"_ _6\"></span>distinte <span class=\"_ _0\"></span>obbligazioni <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>fare <span class=\"_ _0\"></span>adempiute <span class=\"_ _6\"></span></span>over <span class=\"_ _6\"></span>time<span class=\"ff3\"> <span class=\"_ _0\"></span><span class=\"ff7\">nell\u2019ambito <span class=\"_ _0\"></span>degli <span class=\"_ _6\"></span>stream <span class=\"_ _0\"></span>di<span class=\"_ _2b2\"> </span></span></span></span></span>rotta <span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>terminale. <span class=\"_ _0\"></span>Gli <span class=\"_ _0\"></span>avanzamenti <span class=\"_ _0\"></span>sono <span class=\"_ _6\"></span>misurati <span class=\"_ _0\"></span>con <span class=\"_ _6\"></span>il <span class=\"_ _0\"></span>metodo <span class=\"_ _6\"></span>dell\u2019output <span class=\"_ _0\"></span>in <span class=\"_ _6\"></span>base <span class=\"_ _6\"></span>alle <span class=\"_ _0\"></span>unit\u00e0 <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>servizio<span class=\"_ _2b2\"> </span>assistite <span class=\"_ _4d\"> </span>erogate <span class=\"_ _4d\"> </span>nei <span class=\"_ _4d\"> </span>servizi <span class=\"_ _4d\"> </span>di <span class=\"_ _b\"> </span>rotta <span class=\"_ _4d\"> </span>e <span class=\"_ _b\"> </span>di <span class=\"_ _b\"> </span>terminale <span class=\"_ _d\"> </span>ed <span class=\"_ _b\"> </span>il <span class=\"_ _b\"> </span>balance <span class=\"_ _4d\"> </span>rappresenta <span class=\"_ _4d\"> </span>la <span class=\"_ _7\"> </span><span class=\"ff2\">variable <span class=\"_ _4d\"> </span>consideration</span><span class=\"ls3a\">,<span class=\"_ _2b2\"> </span></span>fattorizzata<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>nel <span class=\"_ _c\"></span><span class=\"ff2\">tran<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>action <span class=\"_ _6\"></span>price<span class=\"_ _0\"></span><span class=\"ff3\"> <span class=\"_ _c\"></span><span class=\"ff7\">di <span class=\"_ _6\"></span>ciascuna <span class=\"_ _c\"></span>obbli<span class=\"_ _1\"></span>gazione <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>fare, <span class=\"_ _c\"></span>ascrivi<span class=\"_ _8\"></span>bile <span class=\"_ _c\"></span>ai <span class=\"_ _c\"></span>servizi <span class=\"_ _6\"></span>erogati <span class=\"_ _c\"></span>nell\u2019ambito<span class=\"_ _2b2\"> </span></span></span></span>degli <span class=\"_ _0\"></span>stream <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>ro<span class=\"_ _0\"></span>tta <span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>di <span class=\"_ _0\"></span>terminale, <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>permette <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>misurar<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>l\u2019effettivo <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>performance <span class=\"_ _0\"></span>er<span class=\"_ _6\"></span><span class=\"ff3\">ogata <span class=\"_ _0\"></span>a<span class=\"_ _2b2\"> </span></span>beneficio <span class=\"_ _c\"></span>del<span class=\"_ _8\"></span> <span class=\"_ _d\"></span>cliente <span class=\"_ _6\"></span>ed <span class=\"_ _d\"></span>opportunam<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nte <span class=\"_ _c\"></span>retti<span class=\"_ _8\"></span>f<span class=\"_ _0\"></span>icata <span class=\"_ _c\"></span>per<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>tenere <span class=\"_ _c\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _c\"></span>considerazi<span class=\"_ _8\"></span>one <span class=\"_ _c\"></span>il <span class=\"_ _c\"></span>valore <span class=\"_ _c\"></span>tem<span class=\"_ _1\"></span>porale <span class=\"_ _c\"></span>del<span class=\"_ _2b2\"> </span>denaro;<span class=\"_ _2b2\"> </span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">mercato <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>regolament<span class=\"_ _1\"></span>ato<span class=\"ff3\">: <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>ricavi <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>disaggregati per <span class=\"_ _0\"></span>tipologia <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>transazion<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>quali vendita <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>licenze<span class=\"_ _2b2\"> </span></span></span></span>e prestazioni di <span class=\"_ _0\"></span>servizi, radiomisure,<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>consulenza aeronautica, servizi tecnici e <span class=\"_ _0\"></span>di ingegneria, formazione, ed<span class=\"_ _2b2\"> </span>altri <span class=\"_ _c\"></span>ricavi. <span class=\"_ _c\"></span>I <span class=\"_ _c\"></span>servizi <span class=\"_ _c\"></span>rile<span class=\"_ _1\"></span>vati <span class=\"_ _c\"></span>con <span class=\"_ _c\"></span>modalit\u00e0 <span class=\"_ _c\"></span><span class=\"ff2\">over <span class=\"_ _c\"></span>time</span> <span class=\"_ _c\"></span>sono <span class=\"_ _c\"></span>circoscritti <span class=\"_ _c\"></span>prevalente<span class=\"_ _8\"></span>mente <span class=\"_ _c\"></span>ai <span class=\"_ _c\"></span>servizi <span class=\"_ _c\"></span>erogati <span class=\"_ _c\"></span>in<span class=\"_ _2b2\"> </span>ambito consule<span class=\"_ _8\"></span>nza aeronautica e a<span class=\"_ _8\"></span>lle prestazioni di<span class=\"_ _1\"></span> servizi, comp<span class=\"_ _1\"></span>rensivi dell<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> attivit\u00e0<span class=\"_ _8\"></span> di manutenzione sull<span class=\"_ _1\"></span>e<span class=\"_ _2b2\"> </span>licenze <span class=\"_ _7\"> </span>software <span class=\"_ _7\"> </span>vendute.<span class=\"_ _1\"></span> <span class=\"_ _7\"> </span>La  vendi<span class=\"_ _1\"></span>ta <span class=\"_ _7\"> </span>delle <span class=\"_ _7\"> </span>licenze <span class=\"_ _b\"> </span>software <span class=\"_ _7\"> </span>e/o  d<span class=\"_ _1\"></span>ell\u2019h<span class=\"_ _0\"></span><span class=\"ff3\">ardware <span class=\"_ _7\"> </span>ai <span class=\"_ _7\"> </span>clienti <span class=\"_ _b\"> </span>v<span class=\"_ _0\"></span>iene <span class=\"_ _7\"> </span>rilevata<span class=\"_ _2b2\"> </span></span>subordinatame<span class=\"_ _8\"></span>nte<span class=\"_ _0\"></span> al<span class=\"_ _8\"></span>la consegna <span class=\"_ _8\"></span>fisica <span class=\"_ _8\"></span>del ben<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> a<span class=\"_ _1\"></span>l cl<span class=\"_ _8\"></span>ie<span class=\"_ _0\"></span>nte <span class=\"_ _8\"></span>(at point<span class=\"_ _8\"></span> in ti<span class=\"_ _8\"></span>me) salvo <span class=\"_ _8\"></span>specifici <span class=\"_ _8\"></span>casi di <span class=\"_ _8\"></span>vendita <span class=\"_ _8\"></span>con<span class=\"_ _2b2\"> </span>consegna differit<span class=\"_ _1\"></span>a al ricorrere dei <span class=\"_ _1\"></span>requisiti<span class=\"_ _1\"></span> richiesti dal <span class=\"_ _1\"></span>principio di rife<span class=\"_ _1\"></span>rimento.<span class=\"_ _2b2\"> </span>Balance <span class=\"ff7\">\u2013</span> Ricavi da c<span class=\"_ _8\"></span>ontratti con i clienti<span class=\"_ _2b2\"> </span>A <span class=\"_ _c\"></span>livello <span class=\"_ _c\"></span>internazi<span class=\"_ _1\"></span>onale <span class=\"_ _c\"></span>gli <span class=\"_ _6\"></span>Stati <span class=\"_ _c\"></span>che <span class=\"_ _c\"></span>aderiscono <span class=\"_ _c\"></span>ad <span class=\"_ _c\"></span>Eu<span class=\"_ _1\"></span>rocontrol <span class=\"_ _c\"></span>hanno <span class=\"_ _6\"></span>utilizzato <span class=\"_ _c\"></span>fino <span class=\"_ _c\"></span>al <span class=\"_ _c\"></span>31 <span class=\"_ _c\"></span>dice<span class=\"_ _1\"></span>mbre <span class=\"_ _c\"></span>2011 <span class=\"_ _c\"></span>un<span class=\"_ _2b2\"> </span>sistema <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>tariffazione <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>rotta co<span class=\"_ _8\"></span>siddetta <span class=\"_ _1\"></span>a <span class=\"_ _8\"></span><span class=\"ff2\">cost <span class=\"_ _8\"></span>recovery<span class=\"ff7\">. <span class=\"_ _8\"></span>Tale sist<span class=\"_ _8\"></span>ema si<span class=\"_ _8\"></span> basa<span class=\"_ _8\"></span>va sul <span class=\"_ _8\"></span>criterio <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>l\u2019ammonta<span class=\"_ _1\"></span>re<span class=\"_ _2b2\"> </span></span></span>dei <span class=\"_ _8\"></span>ricavi <span class=\"_ _8\"></span>fosse <span class=\"_ _8\"></span>commisu<span class=\"_ _1\"></span>rato <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>valore <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>costi <span class=\"_ _8\"></span>sostenuti<span class=\"_ _8\"></span> per <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>ser<span class=\"_ _1\"></span>vizi <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>controllo <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>navigazione <span class=\"_ _8\"></span>aerea <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>rotta<span class=\"_ _8\"></span>.<span class=\"_ _2b2\"> </span>In <span class=\"_ _6\"></span>v<span class=\"_ _0\"></span>irt\u00f9 <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>tale<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>p<span class=\"_ _8\"></span>rincipio <span class=\"_ _c\"></span>la <span class=\"_ _6\"></span>tariffa <span class=\"_ _6\"></span>si <span class=\"_ _c\"></span>atte<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>tava <span class=\"_ _6\"></span>a <span class=\"_ _c\"></span>quel <span class=\"_ _0\"></span>valore <span class=\"_ _c\"></span>che <span class=\"_ _6\"></span>consentisse <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _c\"></span>conseguir<span class=\"_ _1\"></span>e, <span class=\"_ _c\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _6\"></span>via <span class=\"_ _c\"></span>previsio<span class=\"_ _8\"></span>nale,<span class=\"_ _2b2\"> </span>l\u2019obiettivo <span class=\"_ _c\"></span>d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _c\"></span>pa<span class=\"_ _8\"></span>re<span class=\"_ _0\"></span>ggio <span class=\"_ _c\"></span>ec<span class=\"_ _8\"></span>ono<span class=\"_ _0\"></span>mico. <span class=\"_ _c\"></span>A <span class=\"_ _6\"></span>fine <span class=\"_ _c\"></span>esercizio<span class=\"_ _8\"></span>, <span class=\"_ _c\"></span>qualora <span class=\"_ _c\"></span>i <span class=\"_ _6\"></span>ricavi <span class=\"_ _c\"></span>fossero <span class=\"_ _6\"></span>stati <span class=\"_ _c\"></span>superio<span class=\"_ _1\"></span>ri <span class=\"_ _c\"></span>ai <span class=\"_ _6\"></span>costi <span class=\"_ _c\"></span>si <span class=\"_ _c\"></span>sar<span class=\"_ _1\"></span>ebbe<span class=\"_ _2b2\"> </span>generato <span class=\"_ _d\"></span>un <span class=\"_ _4d\"> </span><span class=\"ff2\">balance <span class=\"_ _4d\"> </span>negativo</span> <span class=\"_ _d\"></span>(<span class=\"ff2\">over <span class=\"_ _4d\"> </span>recovery</span>) <span class=\"_ _d\"> </span>che <span class=\"_ _b\"> </span>avrebb<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _4d\"> </span>dato <span class=\"_ _4d\"> </span>luogo <span class=\"_ _4d\"> </span>alla <span class=\"_ _d\"></span>rettifica <span class=\"_ _d\"> </span>a <span class=\"_ _b\"> </span>conto <span class=\"_ _d\"></span>economico <span class=\"_ _d\"></span>dei<span class=\"_ _2b2\"> </span>m<span class=\"ff7\">aggiori ricavi ed all<span class=\"_ _8\"></span>\u2019<span class=\"_ _0\"></span>iscrizione di un <span class=\"_ _8\"></span>debito per balance. Qualora invec<span class=\"_ _1\"></span>e i ricavi fossero risulta<span class=\"_ _1\"></span>ti inferiori ai<span class=\"_ _1\"></span> costi<span class=\"_ _2b2\"> </span></span>sostenuti, si sarebbe rilevato a <span class=\"_ _0\"></span>conto economico un <span class=\"_ _0\"></span>maggior ricavo e <span class=\"_ _0\"></span>si sarebbe <span class=\"_ _0\"></span>iscrit<span class=\"_ _8\"></span>to <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>credito per <span class=\"_ _6\"></span><span class=\"ff2\">balance<span class=\"_ _2b2\"> </span></span>positivo<span class=\"ff3\"> <span class=\"_ _8\"></span>(<span class=\"ff2\">under <span class=\"_ _8\"></span>re<span class=\"_ _8\"></span>covery<span class=\"ff3\">). <span class=\"_ _8\"></span>In <span class=\"_ _8\"></span>osservanza<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>p<span class=\"_ _1\"></span>rincipio <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span><span class=\"ff2\">cost <span class=\"_ _16\"></span>recovery<span class=\"ff3\">, <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>Balance <span class=\"_ _8\"></span>ra<span class=\"_ _8\"></span>ppresentava <span class=\"_ _8\"></span>quindi <span class=\"_ _16\"></span>il <span class=\"_ _8\"></span>risultato<span class=\"_ _2b2\"> </span></span></span></span></span></span>del <span class=\"_ _6\"></span>meccanismo <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>correzione <span class=\"_ _0\"></span>utilizzato <span class=\"_ _0\"></span>al <span class=\"_ _6\"></span>fine <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>adeguare <span class=\"_ _6\"></span>l\u2019ammontar<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>ricavi <span class=\"_ _6\"></span>all\u2019effettiva <span class=\"_ _0\"></span>entit\u00e0 <span class=\"_ _6\"></span>dei <span class=\"_ _6\"></span>costi<span class=\"_ _2b2\"> </span>sostenuti <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>tariffabili. <span class=\"_ _8\"></span>Gli <span class=\"_ _8\"></span>eff<span class=\"_ _1\"></span>etti <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>tale <span class=\"_ _8\"></span>me<span class=\"_ _0\"></span>ccanismo <span class=\"_ _8\"></span>venivano <span class=\"_ _8\"></span>inclu<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _8\"></span>ai <span class=\"_ _8\"></span>fini <span class=\"_ _8\"></span>tariffari <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>partire <span class=\"_ _8\"></span>dal <span class=\"_ _8\"></span>secondo <span class=\"_ _8\"></span>esercizio<span class=\"_ _2b2\"> </span>successivo <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>qu<span class=\"_ _1\"></span>ello <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>riferi<span class=\"_ _1\"></span>mento <span class=\"_ _c\"></span>ed <span class=\"_ _c\"></span>imputato <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>cont<span class=\"_ _8\"></span>o <span class=\"_ _c\"></span>e<span class=\"_ _0\"></span>conomico <span class=\"_ _c\"></span>con <span class=\"_ _c\"></span>il <span class=\"_ _c\"></span>s<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>gno <span class=\"_ _c\"></span>opposto <span class=\"_ _c\"></span>ri<span class=\"_ _1\"></span>spetto <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>quello <span class=\"_ _6\"></span>di<span class=\"_ _2b2\"> </span>rilevazione.<span class=\"_ _2b2\"> </span>Tale <span class=\"_ _c\"></span>m<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ccanismo <span class=\"_ _6\"></span>del <span class=\"_ _c\"></span><span class=\"ff2\">cost <span class=\"_ _c\"></span>recovery</span>, <span class=\"_ _6\"></span>con <span class=\"_ _c\"></span>decorrenza <span class=\"_ _6\"></span>1\u00b0 <span class=\"_ _c\"></span>gennaio <span class=\"_ _6\"></span>2015, <span class=\"_ _c\"></span>si <span class=\"_ _c\"></span>a<span class=\"_ _1\"></span>pplica <span class=\"_ _6\"></span>es<span class=\"_ _0\"></span>clusiva<span class=\"_ _1\"></span>mente <span class=\"_ _c\"></span>al<span class=\"_ _1\"></span>la <span class=\"_ _c\"></span>ta<span class=\"_ _1\"></span>riffa <span class=\"_ _6\"></span>di<span class=\"_ _2b2\"> </span>terminale di te<span class=\"_ _1\"></span>rza fascia.<span class=\"_ _2b2\"> </span>A <span class=\"_ _d\"></span>decorrere <span class=\"_ _c\"></span>dall\u2019esercizi<span class=\"_ _1\"></span>o <span class=\"_ _c\"></span>2012, <span class=\"_ _d\"></span>ed <span class=\"_ _c\"></span>a <span class=\"_ _d\"></span>seguito <span class=\"_ _c\"></span>dell\u2019entrata <span class=\"_ _c\"></span>in <span class=\"_ _c\"></span>v<span class=\"_ _0\"></span>igore <span class=\"_ _c\"></span>del <span class=\"_ _d\"></span>sistema <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>prestazioni <span class=\"_ _c\"></span>per <span class=\"_ _d\"></span>i <span class=\"_ _c\"></span>servizi <span class=\"_ _c\"></span>di<span class=\"_ _2b2\"> </span>navigazione <span class=\"_ _1\"></span>aerea <span class=\"_ _8\"></span>in rotta, <span class=\"_ _8\"></span>in accordo <span class=\"_ _8\"></span>alla nor<span class=\"_ _8\"></span>mativa comunita<span class=\"_ _1\"></span>ria sul <span class=\"_ _8\"></span>Cielo <span class=\"_ _8\"></span>U<span class=\"_ _0\"></span>nico E<span class=\"_ _8\"></span>uropeo, \u00e8 <span class=\"_ _8\"></span>stato introdott<span class=\"_ _8\"></span>o un<span class=\"_ _2b2\"> </span>nuovo <span class=\"_ _13\"> </span>s<span class=\"_ _0\"></span>istema <span class=\"_ _13\"> </span>gestionale <span class=\"_ _13\"> </span>basato <span class=\"_ _f\"> </span>sulla <span class=\"_ _13\"> </span>misurazione <span class=\"_ _13\"> </span>e<span class=\"_ _0\"></span>d <span class=\"_ _f\"> </span>ottimizza<span class=\"_ _1\"></span>zione <span class=\"_ _13\"> </span>delle <span class=\"_ _f\"> </span>performanc<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>operativ<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _f\"> </span>ed<span class=\"_ _2b2\"> </span>economiche, con <span class=\"_ _0\"></span>il conseguente <span class=\"_ _0\"></span>abbandono del <span class=\"_ _0\"></span>sistema del <span class=\"_ _0\"></span><span class=\"ff2\">c<span class=\"_ _0\"></span>ost recovery<span class=\"ff7\">. <span class=\"_ _0\"></span>Lo <span class=\"_ _0\"></span>strumento per <span class=\"_ _0\"></span>l\u2019attuazione dello<span class=\"_ _2b2\"> </span></span></span>schema <span class=\"_ _c\"></span>di <span class=\"_ _6\"></span>prestazioni <span class=\"_ _c\"></span>\u00e8 <span class=\"_ _6\"></span>il <span class=\"_ _c\"></span>Piano <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>P<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rfomanc<span class=\"_ _1\"></span>e <span class=\"_ _c\"></span>nazional<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>in <span class=\"_ _c\"></span>cui <span class=\"_ _6\"></span>vengono <span class=\"_ _c\"></span>deli<span class=\"_ _1\"></span>nea<span class=\"_ _0\"></span>te <span class=\"_ _c\"></span>le <span class=\"_ _c\"></span>azi<span class=\"_ _1\"></span>oni <span class=\"_ _c\"></span>e <span class=\"_ _6\"></span>gli <span class=\"_ _c\"></span>obiettivi <span class=\"_ _6\"></span>da<span class=\"_ _2b2\"> </span>raggiungere <span class=\"_ _8\"></span>nel <span class=\"_ _1\"></span>periodo <span class=\"_ _8\"></span>di <span class=\"_ _1\"></span>riferimento.<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>T<span class=\"_ _0\"></span>ali <span class=\"_ _8\"></span>obiettivi <span class=\"_ _8\"></span>di <span class=\"_ _1\"></span>efficienza <span class=\"_ _8\"></span>prevedono <span class=\"_ _8\"></span>l\u2019introduzione <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>lementi<span class=\"_ _8\"></span> di <span class=\"_ _8\"></span>rischio<span class=\"_ _2b2\"> </span>a <span class=\"_ _0\"></span>carico <span class=\"_ _0\"></span>dei <span class=\"_ _6\"></span><span class=\"ff2\">provider</span>, e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>quindi de<span class=\"_ _0\"></span>lla <span class=\"_ _0\"></span>Capogruppo, sia <span class=\"_ _0\"></span>sul <span class=\"_ _0\"></span>traffico <span class=\"_ _0\"></span>che <span class=\"_ _6\"></span>sui <span class=\"_ _0\"></span>costi. I<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>particolare, <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>meccanismo de<span class=\"_ _0\"></span>l<span class=\"_ _2b2\"> </span>rischio <span class=\"_ _0\"></span>traffico <span class=\"_ _0\"></span>prevede la <span class=\"_ _0\"></span>condivisione <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>rischio <span class=\"_ _0\"></span>sul <span class=\"_ _0\"></span>traffico <span class=\"_ _0\"></span>tra <span class=\"_ _0\"></span>provider <span class=\"_ _0\"></span>ed <span class=\"_ _0\"></span>utenti de<span class=\"_ _0\"></span>llo <span class=\"_ _0\"></span>spazio <span class=\"_ _0\"></span>aereo, <span class=\"_ _0\"></span>per cui<span class=\"_ _2b2\"> </span>le <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ariazioni, <span class=\"_ _0\"></span>positive <span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>negati<span class=\"_ _1\"></span>ve, <span class=\"_ _6\"></span>comprese <span class=\"_ _6\"></span>fino <span class=\"_ _0\"></span>al <span class=\"_ _6\"></span>2% <span class=\"_ _0\"></span>del <span class=\"_ _6\"></span>traffico <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>consuntivo, <span class=\"_ _0\"></span>rispetto <span class=\"_ _0\"></span>al <span class=\"_ _6\"></span>pianificato, <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>a<span class=\"_ _2b2\"> </span>totale carico dei <span class=\"ff2\">p<span class=\"_ _0\"></span>rovider</span>, mentr<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> le variazioni ricomprese tra il 2<span class=\"_ _0\"></span>% e il 10% s<span class=\"_ _0\"></span>ono ripartite nella misura del 70%<span class=\"_ _2b2\"> </span>a <span class=\"_ _6\"></span>carico <span class=\"_ _6\"></span>delle <span class=\"_ _6\"></span>compagnie <span class=\"_ _6\"></span>aeree <span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>del <span class=\"_ _c\"></span>3<span class=\"_ _8\"></span>0<span class=\"_ _0\"></span>% <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>carico <span class=\"_ _6\"></span>dei <span class=\"_ _c\"></span><span class=\"ff2\">pr<span class=\"_ _1\"></span>ovider<span class=\"ff3\">. <span class=\"_ _6\"></span>Per <span class=\"_ _6\"></span>le <span class=\"_ _6\"></span>variazioni <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>uperiori <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>10% <span class=\"_ _6\"></span>si <span class=\"_ _6\"></span>applica <span class=\"_ _6\"></span>la<span class=\"_ _2b2\"> </span></span></span>metodologia <span class=\"_ _0\"></span>del <span class=\"_ _6\"></span><span class=\"ff2\">cost <span class=\"_ _6\"></span>recovery<span class=\"ff7\">. <span class=\"_ _0\"></span>L\u2019eventuale <span class=\"_ _0\"></span>scostamento <span class=\"_ _0\"></span>positivo <span class=\"_ _6\"></span>o <span class=\"_ _0\"></span>negativo <span class=\"_ _6\"></span>con <span class=\"_ _0\"></span>riferimento <span class=\"_ _6\"></span>al <span class=\"_ _0\"></span>rischio <span class=\"_ _6\"></span>traffico<span class=\"_ _2b2\"> </span></span></span>genera, <span class=\"_ _d\"></span>secondo <span class=\"_ _d\"></span>le <span class=\"_ _d\"></span>regole <span class=\"_ _c\"></span>precedentemente <span class=\"_ _c\"></span>descritte, <span class=\"_ _d\"></span>l\u2019adeguamento <span class=\"_ _c\"></span>dei <span class=\"_ _4d\"> </span>ricavi <span class=\"_ _c\"></span>di <span class=\"_ _4d\"> </span>rotta <span class=\"_ _d\"></span>utilizzando <span class=\"_ _d\"></span>la <span class=\"_ _d\"></span>voce<span class=\"_ _2b2\"> </span>Balance <span class=\"_ _0\"></span>dell\u2019anno. <span class=\"_ _6\"></span><span class=\"ff3\">Relativament<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>al <span class=\"_ _0\"></span>rischio <span class=\"_ _6\"></span>costi <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _6\"></span>stata <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>liminata<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>possibilit\u00e0 <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>trasferire <span class=\"_ _0\"></span>integralmente <span class=\"_ _6\"></span>agl<span class=\"_ _1\"></span>i<span class=\"_ _2b2\"> </span></span>utenti <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span>llo <span class=\"_ _8\"></span>spazio <span class=\"_ _1\"></span>aereo <span class=\"_ _8\"></span>gli event<span class=\"_ _8\"></span>uali scostam<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nti <span class=\"_ _1\"></span>tra <span class=\"_ _8\"></span>quanto piani<span class=\"_ _8\"></span>ficato <span class=\"_ _1\"></span>e quant<span class=\"_ _1\"></span>o <span class=\"_ _8\"></span>consuntivato <span class=\"_ _8\"></span>a fine <span class=\"_ _8\"></span>anno. <span class=\"_ _8\"></span>Tali<span class=\"_ _2b2\"> </span>variazioni, <span class=\"_ _4d\"> </span>sia <span class=\"_ _b\"> </span>in <span class=\"_ _b\"> </span>positivo <span class=\"_ _b\"> </span>che <span class=\"_ _b\"> </span>in <span class=\"_ _b\"> </span>negativo, <span class=\"_ _4d\"> </span>restano <span class=\"_ _b\"> </span>a <span class=\"_ _b\"> </span>carico <span class=\"_ _b\"> </span>dei <span class=\"_ _b\"> </span>bilanci <span class=\"_ _4d\"> </span>dei  <span class=\"ff2\">provider</span>. <span class=\"_ _4d\"> </span>Tale <span class=\"_ _b\"> </span>regolamentazion<span class=\"_ _8\"></span>e<span class=\"_ _2b2\"> </span>comunitaria si appli<span class=\"_ _1\"></span>ca anch<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> ai servizi di t<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rminale di p<span class=\"_ _8\"></span>rima e seconda fascia di ta<span class=\"_ _8\"></span>riffazione. Nel <span class=\"_ _6\"></span>periodo <span class=\"_ _0\"></span>2020-2021 <span class=\"_ _6\"></span>a <span class=\"_ _0\"></span>seguito <span class=\"_ _6\"></span>della <span class=\"_ _0\"></span>pandemia <span class=\"_ _6\"></span>da <span class=\"_ _0\"></span>COVID<span class=\"_ _0\"></span>-19 <span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>dei <span class=\"_ _6\"></span>connessi<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>riflessi <span class=\"_ _0\"></span>nel <span class=\"_ _6\"></span>settore <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>trasporto<span class=\"_ _2b2\"> </span>aereo, <span class=\"_ _c\"></span>la <span class=\"_ _c\"></span>Commissione<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>Europea <span class=\"_ _c\"></span>ha <span class=\"_ _c\"></span>adottato <span class=\"_ _c\"></span>mediant<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>il <span class=\"_ _c\"></span>Regolamento <span class=\"_ _c\"></span>UE <span class=\"_ _c\"></span>2020/16<span class=\"_ _8\"></span>2<span class=\"_ _0\"></span>7 <span class=\"_ _c\"></span>del <span class=\"_ _c\"></span>3 <span class=\"_ _c\"></span>novembre <span class=\"_ _c\"></span>2020,<span class=\"_ _2b2\"> </span>alcune mis<span class=\"_ _0\"></span>ure e<span class=\"_ _0\"></span>ccezionali per <span class=\"_ _0\"></span>il <span class=\"_ _6\"></span>terzo periodo <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>riferimento <span class=\"_ _0\"></span>(anni 2020 <span class=\"_ _6\"></span><span class=\"ff7\">\u2013</span> <span class=\"_ _0\"></span>2024) <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>sistema <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>prestazioni <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>di<span class=\"_ _2b2\"> </span>tariffazione nel <span class=\"_ _0\"></span>Cielo Unico <span class=\"_ _0\"></span>Europeo, introducendo alcune <span class=\"_ _0\"></span>norme <span class=\"_ _0\"></span>che hanno <span class=\"_ _0\"></span>derogato in <span class=\"_ _0\"></span>parte <span class=\"_ _0\"></span>il Re<span class=\"_ _0\"></span>golament<span class=\"_ _8\"></span>o<span class=\"_ _2b2\"> </span>UE <span class=\"_ _8\"></span>2019/31<span class=\"_ _8\"></span>7<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>riferito <span class=\"_ _16\"></span>a <span class=\"_ _8\"></span>tale <span class=\"_ _8\"></span>periodo. <span class=\"_ _8\"></span>S<span class=\"_ _8\"></span>uccess<span class=\"_ _0\"></span>ivam<span class=\"_ _1\"></span>ente <span class=\"_ _8\"></span>la <span class=\"_ _16\"></span>Commissione <span class=\"_ _8\"></span>Europea <span class=\"_ _16\"></span>ha <span class=\"_ _8\"></span>emess<span class=\"_ _0\"></span>o <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>D<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>cisione <span class=\"_ _8\"></span>2<span class=\"_ _8\"></span>0<span class=\"_ _0\"></span>21/891<span class=\"_ _2b2\"> </span>in <span class=\"_ _d\"></span>cui <span class=\"_ _4d\"> </span>ha <span class=\"_ _d\"></span>fissato <span class=\"_ _d\"></span>gli <span class=\"_ _4d\"> </span>obiettivi <span class=\"_ _d\"></span>prestazionali<span class=\"_ _1\"></span> <span class=\"_ _4d\"> </span>per <span class=\"_ _d\"></span>il <span class=\"_ _4d\"> </span>terzo <span class=\"_ _d\"></span>periodo <span class=\"_ _d\"></span>regolatorio <span class=\"_ _c\"></span>e <span class=\"_ _4d\"> </span>identificato <span class=\"_ _d\"></span>come <span class=\"_ _4d\"> </span>parametro<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>di<span class=\"_ _2b2\"> </span>riferimento <span class=\"_ _8\"></span>l<span class=\"_ _1\"></span>\u2019indicatore <span class=\"_ _16\"></span>di <span class=\"_ _8\"></span>performanc<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span><span class=\"ff2\">Determined <span class=\"_ _16\"></span>Unit <span class=\"_ _8\"></span>Cost<span class=\"ff3\"> <span class=\"_ _8\"></span>(DUC<span class=\"_ _1\"></span>) <span class=\"_ _8\"></span>definito <span class=\"_ _16\"></span>come <span class=\"_ _8\"></span>rapporto<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>fra <span class=\"_ _8\"></span>costi <span class=\"_ _8\"></span>d<span class=\"_ _1\"></span>eterminati<span class=\"_ _2b2\"> </span></span></span>e il <span class=\"_ _8\"></span>traffico <span class=\"_ _1\"></span>espresso <span class=\"_ _1\"></span>in te<span class=\"_ _8\"></span>rmini di <span class=\"_ _8\"></span>unit\u00e0 di <span class=\"_ _8\"></span>servizio. I <span class=\"_ _8\"></span>balance riferiti<span class=\"_ _8\"></span> alla <span class=\"_ _8\"></span>pe<span class=\"_ _0\"></span>rdita <span class=\"_ _8\"></span>di traffico n<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _1\"></span>biennio <span class=\"_ _8\"></span>2020<span class=\"_ _6\"></span>-2021<span class=\"_ _1\"></span>,<span class=\"_ _2b2\"> </span>vengono <span class=\"_ _6\"></span>ripartiti <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>v<span class=\"_ _0\"></span>ia <span class=\"_ _6\"></span>eccezionale <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>un <span class=\"_ _c\"></span>pe<span class=\"_ _1\"></span>riodo <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>c<span class=\"_ _8\"></span>inque <span class=\"_ _c\"></span>anni <span class=\"_ _0\"></span>estendibile <span class=\"_ _c\"></span>a<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>sette <span class=\"_ _c\"></span>anni,<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>con <span class=\"_ _6\"></span>decorrenza <span class=\"_ _6\"></span>dal<span class=\"_ _2b2\"> </span>2023. <span class=\"_ _1\"></span>L\u2019applicazione <span class=\"_ _8\"></span>di tale <span class=\"ff3\">regolam<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nto <span class=\"_ _8\"></span>\u00e8 stata este<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>ai ricavi <span class=\"_ _8\"></span>di terminale <span class=\"_ _8\"></span>complessivamente<span class=\"_ _1\"></span> per l<span class=\"_ _8\"></span>e due fasc<span class=\"_ _8\"></span>e<span class=\"_ _2b2\"> </span></span>di tariffazione (<span class=\"_ _1\"></span>fascia 1 e fasci<span class=\"_ _1\"></span>a 2), che sono <span class=\"_ _1\"></span>soggette all<span class=\"_ _1\"></span>a stessa regolamentazi<span class=\"_ _8\"></span>one europea. Le <span class=\"_ _6\"></span>componenti <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>cr<span class=\"_ _8\"></span>edito <span class=\"_ _6\"></span>e <span class=\"_ _c\"></span>debito <span class=\"_ _0\"></span>per <span class=\"_ _c\"></span>balanc<span class=\"_ _8\"></span>e,<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>sia <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>nat<span class=\"_ _1\"></span>ura <span class=\"_ _6\"></span>corrente <span class=\"_ _6\"></span>che <span class=\"_ _6\"></span>non<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>corrente, <span class=\"_ _6\"></span>risultano <span class=\"_ _6\"></span>classificate<span class=\"_ _2b2\"> </span>nell\u2019ambito <span class=\"_ _c\"></span>dei <span class=\"_ _c\"></span>credit<span class=\"_ _8\"></span>i <span class=\"_ _c\"></span>commerciali <span class=\"_ _c\"></span>correnti <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>non <span class=\"_ _c\"></span>correnti <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>debiti<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>commerciali <span class=\"_ _c\"></span>corr<span class=\"_ _1\"></span>enti <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>non <span class=\"_ _c\"></span>correnti, <span class=\"_ _c\"></span>all<span class=\"_ _8\"></span>a<span class=\"_ _2b2\"> </span>stregua <span class=\"_ _d\"></span><span class=\"ff2\">di <span class=\"_ _d\"> </span>contract <span class=\"_ _d\"></span>asset/liabilities</span> <span class=\"_ _d\"></span><span class=\"ff7\">coerenti <span class=\"_ _d\"></span>con <span class=\"_ _d\"></span>IFRS <span class=\"_ _d\"></span>15. <span class=\"_ _d\"> </span>L\u2019ammontare <span class=\"_ _d\"></span>di <span class=\"_ _d\"> </span>credito/debito <span class=\"_ _d\"></span>per <span class=\"_ _d\"></span>balance <span class=\"_ _d\"></span>risulta<span class=\"_ _2b2\"> </span></span>separatament<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> identificabil<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> nell\u2019ambit<span class=\"_ _1\"></span>o delle not<span class=\"_ _1\"></span>e illustrativ<span class=\"_ _1\"></span>e.<span class=\"_ _2b2\"> </span>La  voce  <span class=\"ff8\">B<span class=\"_ _1\"></span>alance  dell<span class=\"_ _8\"></span>\u2019<span class=\"_ _0\"></span>anno<span class=\"ff3\">,  sia  con <span class=\"_ _b\"> </span>riferimento  ai  s<span class=\"_ _1\"></span>ervizi  di <span class=\"_ _7\"> </span>terminale  che  ai<span class=\"_ _1\"></span>  servizi <span class=\"_ _7\"> </span>di  rotta,  consente  di<span class=\"_ _2b2\"> </span></span></span>rappresentar<span class=\"_ _1\"></span>e <span class=\"_ _c\"></span>l\u2019entit\u00e0 <span class=\"_ _c\"></span>dei <span class=\"_ _c\"></span>ricavi <span class=\"_ _c\"></span>in <span class=\"_ _c\"></span>corris<span class=\"_ _1\"></span>pondenza <span class=\"_ _c\"></span>dell<span class=\"_ _1\"></span>a <span class=\"_ _c\"></span>performance <span class=\"_ _c\"></span>effetti<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>amente <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>seguita <span class=\"_ _c\"></span>nel <span class=\"_ _c\"></span>periodo <span class=\"_ _6\"></span>di<span class=\"_ _2b2\"> </span>riferimento <span class=\"_ _0\"></span>che, <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>effetto <span class=\"_ _6\"></span>degli <span class=\"_ _0\"></span>specifici <span class=\"_ _0\"></span>meccanismi<span class=\"_ _8\"></span> <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>ambito <span class=\"_ _0\"></span>tariffario, <span class=\"_ _0\"></span>potr\u00e0 <span class=\"_ _0\"></span>solamente <span class=\"_ _0\"></span>essere <span class=\"_ _0\"></span>regolata <span class=\"_ _0\"></span>in<span class=\"_ _2b2\"> </span>seguito. In altri termini, le rettifiche o le integrazioni ai ricavi consentono di iscrivere nel periodo di riferimento<span class=\"_ _2b2\"> </span>i ricavi in misu<span class=\"_ _1\"></span>ra pari al dirit<span class=\"_ _8\"></span>to al corrispettivo maturato<span class=\"_ _8\"></span> p<span class=\"_ _0\"></span>er effetto della p<span class=\"_ _1\"></span>erformance e<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>eguita. La <span class=\"_ _0\"></span>voce <span class=\"_ _0\"></span><span class=\"ff8\">Balance dell\u2019anno</span> <span class=\"_ _0\"></span><span class=\"ff7\">sar\u00e0 <span class=\"_ _0\"></span>imputata <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>tariffa non <span class=\"_ _0\"></span>prima <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>due <span class=\"_ _0\"></span>esercizi successivi <span class=\"_ _0\"></span>mentre, ne<span class=\"_ _0\"></span>ll\u2019eserciz<span class=\"_ _8\"></span>io <span class=\"_ _6\"></span>in<span class=\"_ _2b2\"> </span></span>chiusura, <span class=\"_ _6\"></span>v<span class=\"_ _0\"></span>iene <span class=\"_ _c\"></span>riv<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rsato <span class=\"_ _c\"></span>a <span class=\"_ _6\"></span>conto <span class=\"_ _c\"></span>econo<span class=\"_ _1\"></span>mico <span class=\"_ _c\"></span>il <span class=\"_ _6\"></span>credito/debito <span class=\"_ _c\"></span>per <span class=\"_ _c\"></span>Ba<span class=\"_ _1\"></span>lance <span class=\"_ _c\"></span>ril<span class=\"_ _1\"></span>evato <span class=\"_ _c\"></span>att<span class=\"_ _1\"></span>raverso <span class=\"_ _c\"></span>la <span class=\"_ _6\"></span>voce <span class=\"_ _d\"> </span><span class=\"ff2\">U<span class=\"_ _0\"></span>tilizzo<span class=\"_ _2b2\"> </span></span>Balance <span class=\"ff7\">ed inclus<span class=\"_ _1\"></span>o nella tar<span class=\"_ _1\"></span>iffa dell\u2019anno<span class=\"_ _8\"></span>.<span class=\"_ _2b2\"> </span></span>Tenuto conto <span class=\"_ _0\"></span>che il recupero dei <span class=\"_ _0\"></span>balance attivi e <span class=\"_ _0\"></span>passivi \u00e8 differito nel <span class=\"_ _0\"></span>tempo ed avviene sulla base <span class=\"_ _0\"></span>dei piani <span class=\"_ _0\"></span>di<span class=\"_ _2b2\"> </span>recupero <span class=\"_ _8\"></span>definiti <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>ambito <span class=\"_ _8\"></span>tariffario, <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>accordo <span class=\"_ _8\"></span>con <span class=\"_ _1\"></span>il <span class=\"_ _8\"></span>principio <span class=\"_ _8\"></span>IFRS <span class=\"_ _8\"></span>15, l<span class=\"_ _8\"></span>a Capog<span class=\"_ _8\"></span>ruppo <span class=\"_ _1\"></span>procede <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>misurazione<span class=\"_ _2b2\"> </span>di <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>tti <span class=\"_ _0\"></span>ricavi <span class=\"_ _0\"></span>tenendo <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span><span class=\"ff7\">onto <span class=\"_ _0\"></span>dell\u2019effetto <span class=\"_ _0\"></span>finanziario, <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>rilevazione <span class=\"_ _0\"></span>iniziale <span class=\"_ _6\"></span>al <span class=\"_ _0\"></span>loro <span class=\"_ _0\"></span>valore <span class=\"_ _6\"></span>attual<span class=\"_ _8\"></span>e <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>rilevazione<span class=\"_ _2b2\"> </span></span>successiva dei <span class=\"_ _1\"></span>proventi/one<span class=\"_ _8\"></span>ri f<span class=\"_ _0\"></span>inanziari mat<span class=\"_ _1\"></span>urati fino all<span class=\"_ _8\"></span>a data di imputazione in ta<span class=\"_ _8\"></span>riffa. Se i piani <span class=\"_ _8\"></span>di recupero dei ba<span class=\"_ _8\"></span>lance in tariffa <span class=\"_ _8\"></span>vengono modificati, <span class=\"_ _1\"></span>il Gruppo <span class=\"_ _1\"></span>provvede <span class=\"_ _8\"></span>a rettificare il<span class=\"_ _1\"></span> valore rela<span class=\"_ _1\"></span>tivo<span class=\"_ _2b2\"> </span>al <span class=\"_ _6\"></span>cre<span class=\"_ _0\"></span>dito/debito<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>per <span class=\"_ _c\"></span>Ba<span class=\"_ _8\"></span>lance <span class=\"_ _c\"></span>al <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>ine <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>riflett<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>re <span class=\"_ _c\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>flussi <span class=\"_ _6\"></span>f<span class=\"_ _0\"></span>inanzia<span class=\"_ _1\"></span>ri <span class=\"_ _c\"></span>sti<span class=\"_ _1\"></span>mati <span class=\"_ _6\"></span>effettivi <span class=\"_ _6\"></span>e <span class=\"_ _c\"></span>rid<span class=\"_ _1\"></span>eterminati. <span class=\"_ _6\"></span>Si <span class=\"_ _6\"></span>pr<span class=\"_ _0\"></span>ocede,<span class=\"_ _2b2\"> </span>quindi, <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>ricalcolo <span class=\"_ _c\"></span>del <span class=\"_ _6\"></span>valore <span class=\"_ _6\"></span>contabile <span class=\"_ _6\"></span>determinando <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>v<span class=\"_ _0\"></span>alore <span class=\"_ _6\"></span>attuale <span class=\"_ _6\"></span>dei <span class=\"_ _6\"></span>flussi <span class=\"_ _6\"></span>finanziari <span class=\"_ _c\"></span>f<span class=\"_ _1\"></span>uturi <span class=\"_ _6\"></span>rideterminati<span class=\"_ _2b2\"> </span>applicando <span class=\"_ _40\"> </span>il <span class=\"_ _12\"> </span>tasso <span class=\"_ _12\"> </span>di <span class=\"_ _40\"> </span>interesse <span class=\"_ _12\"> </span>originario; <span class=\"_ _40\"> </span>la <span class=\"_ _12\"> </span>differenza<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>che <span class=\"_ _40\"> </span>s<span class=\"_ _0\"></span>i <span class=\"_ _12\"> </span>genera, <span class=\"_ _40\"> </span>oltre <span class=\"_ _12\"> </span>a <span class=\"_ _40\"> </span>rettificare <span class=\"_ _12\"> </span>il <span class=\"_ _40\"> </span>valore <span class=\"_ _12\"> </span>del<span class=\"_ _2b2\"> </span>debito/credito <span class=\"_ _16\"></span>per <span class=\"_ _8\"></span>Balance, <span class=\"_ _8\"></span>viene <span class=\"_ _8\"></span>ril<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>vata <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>conto <span class=\"_ _16\"></span>e<span class=\"_ _0\"></span>conomico <span class=\"_ _16\"></span>tra <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>componenti <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>n<span class=\"_ _8\"></span>atura <span class=\"_ _8\"></span>finanziaria. <span class=\"_ _8\"></span>La <span class=\"_ _8\"></span>mo<span class=\"_ _8\"></span>difica<span class=\"_ _2b2\"> </span>nei <span class=\"_ _c\"></span>piani <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>recupero<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>del <span class=\"_ _6\"></span>Balance, <span class=\"_ _c\"></span>tratta<span class=\"_ _8\"></span>ndosi <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>una<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>r<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>visione <span class=\"_ _c\"></span>di<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>stime <span class=\"_ _c\"></span>in <span class=\"_ _6\"></span>seguito <span class=\"_ _c\"></span>all<span class=\"_ _8\"></span>\u2019<span class=\"_ _0\"></span>ottenimento <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>nuove <span class=\"_ _6\"></span>e<span class=\"_ _2b2\"> </span>ulteriori <span class=\"_ _42\"> </span>informaz<span class=\"_ _1\"></span>ioni, <span class=\"_ _42\"> </span>non <span class=\"_ _42\"> </span>comporta <span class=\"_ _35\"> </span>la <span class=\"_ _42\"> </span>rideterminazi<span class=\"_ _1\"></span>one <span class=\"_ _42\"> </span>dei <span class=\"_ _42\"> </span>saldi <span class=\"_ _42\"> </span>relati<span class=\"_ _1\"></span>vi <span class=\"_ _42\"> </span>ai <span class=\"_ _42\"> </span>bil<span class=\"_ _0\"></span>anci <span class=\"_ _35\"> </span>precedenti <span class=\"_ _42\"> </span>ma<span class=\"_ _2b2\"> </span>un\u2019applicazi<span class=\"_ _1\"></span>one prospettica<span class=\"_ _8\"></span> de<span class=\"_ _0\"></span>lle modifich<span class=\"_ _8\"></span>e.<span class=\"_ _2b2\"> </span>Il <span class=\"_ _0\"></span>Balance <span class=\"_ _6\"></span>include <span class=\"_ _0\"></span>anche <span class=\"_ _0\"></span>una <span class=\"_ _6\"></span>componente <span class=\"_ _0\"></span>finanziaria <span class=\"_ _0\"></span>significativa, <span class=\"_ _0\"></span>avente <span class=\"_ _0\"></span>un <span class=\"_ _6\"></span>orizzonte <span class=\"_ _0\"></span>temporale <span class=\"_ _0\"></span>maggiore <span class=\"_ _0\"></span>di<span class=\"_ _2b2\"> </span>12 mesi. Per tale ragione il Gruppo rettifica<span class=\"_ _1\"></span> il prezzo dell\u2019operazio<span class=\"_ _1\"></span>ne per tenere conto del valore temporale<span class=\"_ _8\"></span> d<span class=\"_ _0\"></span>el<span class=\"_ _2b2\"> </span>denaro. <span class=\"_ _0\"></span>I <span class=\"_ _0\"></span>crediti <span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>debiti per <span class=\"_ _0\"></span>ba<span class=\"_ _0\"></span><span class=\"ff7\">lance, <span class=\"_ _0\"></span>limitatamente alle <span class=\"_ _0\"></span>componenti <span class=\"_ _0\"></span>iscritte <span class=\"_ _0\"></span>nell\u2019esercizio, <span class=\"_ _0\"></span>rappresentan<span class=\"_ _8\"></span>o <span class=\"_ _6\"></span>una<span class=\"_ _2b2\"> </span></span>variable <span class=\"_ _8\"></span>co<span class=\"_ _8\"></span>n<span class=\"_ _0\"></span>sideration<span class=\"ff3\">, <span class=\"_ _16\"></span>ovvero <span class=\"_ _8\"></span>contract <span class=\"_ _8\"></span>as<span class=\"_ _8\"></span>set/liabilities, <span class=\"_ _8\"></span>che <span class=\"_ _16\"></span>saranno <span class=\"_ _8\"></span>riversate<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>nella <span class=\"_ _8\"></span>tariffa <span class=\"_ _16\"></span>futura. <span class=\"_ _8\"></span>I <span class=\"_ _8\"></span>cr<span class=\"_ _1\"></span>editi <span class=\"_ _8\"></span>e <span class=\"_ _16\"></span>debiti<span class=\"_ _2b2\"> </span></span>per <span class=\"_ _4d\"> </span>balance, <span class=\"_ _4d\"> </span>imputati <span class=\"_ _d\"></span>nella <span class=\"_ _4d\"> </span>tariffa <span class=\"_ _4d\"> </span>dell\u2019esercizio, <span class=\"_ _d\"></span>ra<span class=\"_ _0\"></span><span class=\"ff3\">ppresentano <span class=\"_ _4d\"> </span>gli <span class=\"_ _4d\"> </span>assorbimenti<span class=\"_ _8\"></span> <span class=\"_ _b\"> </span>in <span class=\"_ _4d\"> </span>sede <span class=\"_ _4d\"> </span>di <span class=\"_ _b\"> </span>fatturazione <span class=\"_ _d\"></span>dei<span class=\"_ _2b2\"> </span></span>predetti <span class=\"_ _4d\"> </span>contract <span class=\"_ _4d\"> </span>asset/liabiliti<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>s. <span class=\"_ _4d\"> </span>Tali <span class=\"_ _b\"> </span>contract <span class=\"_ _4d\"> </span>asset/l<span class=\"_ _8\"></span>iabilties, <span class=\"_ _b\"> </span>sono <span class=\"_ _4d\"> </span>classificati <span class=\"_ _d\"></span>ne<span class=\"_ _0\"></span>ll\u2019ambito <span class=\"_ _d\"></span>dei <span class=\"_ _b\"> </span>crediti/deb<span class=\"_ _8\"></span>iti<span class=\"_ _2b2\"> </span>commerciali, corr<span class=\"_ _1\"></span>enti e non corr<span class=\"_ _1\"></span>enti, e separat<span class=\"_ _1\"></span>amente i<span class=\"_ _8\"></span>de<span class=\"_ _0\"></span>ntificabili nell<span class=\"_ _1\"></span>\u2019ambito <span class=\"ff3\">delle note illust<span class=\"_ _8\"></span>rative.<span class=\"_ _2b2\"> </span></span>Contributi<span class=\"_ _2b2\"> </span>I contributi <span class=\"_ _8\"></span>in conto <span class=\"_ _1\"></span>esercizio son<span class=\"_ _8\"></span>o rilevati per c<span class=\"_ _8\"></span>ompetenza nell\u2019<span class=\"_ _8\"></span>esercizio in cui <span class=\"_ _8\"></span>\u00e8 sorto con <span class=\"_ _8\"></span>ragionevole cert<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>zza<span class=\"_ _2b2\"> </span>il diritto a p<span class=\"_ _1\"></span>ercepirli, indipe<span class=\"_ _8\"></span>nd<span class=\"_ _0\"></span>entement<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> dalla data di i<span class=\"_ _8\"></span>ncasso.  I <span class=\"_ _0\"></span>contributi pubblici in <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>impianti sono <span class=\"_ _0\"></span>rilevati in presenza <span class=\"_ _0\"></span>di una <span class=\"_ _0\"></span>delibera formale <span class=\"_ _0\"></span>di attribuzione da <span class=\"_ _0\"></span>parte<span class=\"_ _2b2\"> </span>del <span class=\"_ _6\"></span>soggetto <span class=\"_ _0\"></span>erogante <span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>solo <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>vi <span class=\"_ _6\"></span>\u00e8, <span class=\"_ _6\"></span>in <span class=\"_ _0\"></span>base <span class=\"_ _6\"></span>alle <span class=\"_ _6\"></span>informazioni <span class=\"_ _0\"></span>disponibili <span class=\"_ _0\"></span>alla <span class=\"_ _6\"></span>data <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>chiusura <span class=\"_ _0\"></span>dell\u2019esercizio,<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>l<span class=\"_ _8\"></span>a<span class=\"_ _2b2\"> </span>ragionevole certezza <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>il progetto oggetto <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>agevola<span class=\"_ _1\"></span>zione <span class=\"_ _0\"></span>venga effettivamente realizzato e <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>contributi<span class=\"_ _2b2\"> </span>stessi saranno rice<span class=\"_ _1\"></span>vuti. I contributi pubbli<span class=\"_ _8\"></span>ci in conto impianti vengono registrati<span class=\"_ _1\"></span> in un\u2019apposita voc<span class=\"_ _1\"></span>e del passivo<span class=\"_ _2b2\"> </span>corrente e non corrente, a seconda delle pre<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>iste tempistiche di riversamento, ed imputati a conto economi<span class=\"_ _1\"></span>co<span class=\"_ _2b2\"> </span>come  p<span class=\"_ _8\"></span>rovento  in <span class=\"_ _b\"> </span>quote  costanti<span class=\"_ _1\"></span>  d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>terminate <span class=\"_ _7\"> </span>con <span class=\"_ _b\"> </span>rif<span class=\"_ _0\"></span>erimento <span class=\"_ _b\"> </span>alla  vita <span class=\"_ _b\"> </span>utile  del <span class=\"_ _b\"> </span>bene  cui <span class=\"_ _7\"> </span>il <span class=\"_ _7\"> </span>contributo <span class=\"_ _b\"> </span>\u00e8<span class=\"_ _2b2\"> </span>direttamente <span class=\"_ _8\"></span>riferibile, <span class=\"_ _1\"></span>garantendo <span class=\"_ _8\"></span>in qu<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>sto <span class=\"_ _8\"></span>modo una <span class=\"_ _8\"></span>correlazione c<span class=\"_ _8\"></span>on gli <span class=\"_ _8\"></span>ammortamenti r<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>lativi ai <span class=\"_ _8\"></span>medesimi<span class=\"_ _2b2\"> </span>beni.<span class=\"_ _2b2\"> </span>Dividendi<span class=\"_ _2b2\"> </span>I <span class=\"_ _c\"></span>dividendi <span class=\"_ _c\"></span>rice<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>uti <span class=\"_ _c\"></span>da <span class=\"_ _c\"></span>soci<span class=\"_ _1\"></span>et\u00e0 <span class=\"_ _c\"></span>partecipat<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>non <span class=\"_ _c\"></span>consoli<span class=\"_ _1\"></span>date <span class=\"_ _c\"></span>con <span class=\"_ _c\"></span>il <span class=\"_ _c\"></span>metodo<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>integral<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>sono <span class=\"_ _c\"></span>riconosciuti<span class=\"_ _8\"></span> <span class=\"_ _d\"></span>a <span class=\"_ _c\"></span>conto<span class=\"_ _2b2\"> </span>economico <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>momento <span class=\"_ _6\"></span>in <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tabilito <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>diritto <span class=\"_ _6\"></span>incondizionat<span class=\"_ _8\"></span>o <span class=\"_ _6\"></span>degli <span class=\"_ _0\"></span>Azionisti <span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>riceverne <span class=\"_ _0\"></span>il <span class=\"_ _6\"></span>pagamento <span class=\"_ _0\"></span>che<span class=\"_ _2b2\"> </span>normalmente corri<span class=\"_ _8\"></span>sponde con la delibera assembl<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>are di distrib<span class=\"_ _1\"></span>uzione dei <span class=\"_ _1\"></span>dividendi. Costi<span class=\"_ _2b2\"> </span>I <span class=\"_ _7\"> </span>costi <span class=\"_ _b\"> </span>sono <span class=\"_ _7\"> </span>iscritti <span class=\"_ _b\"> </span>quando <span class=\"_ _b\"> </span>riguardano <span class=\"_ _b\"> </span>beni <span class=\"_ _7\"> </span>e <span class=\"_ _7\"> </span>servizi <span class=\"_ _b\"> </span>venduti <span class=\"_ _b\"> </span>o <span class=\"_ _7\"> </span>consumati <span class=\"_ _b\"> </span>nell\u2019esercizio <span class=\"_ _b\"> </span>o <span class=\"_ _7\"> </span>per <span class=\"_ _7\"> </span>ripartizione<span class=\"_ _2b2\"> </span>sistematica ovv<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ro quando non <span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>i possa ide<span class=\"_ _1\"></span>ntificare l\u2019u<span class=\"_ _8\"></span>tilit\u00e0 futura degli stessi.<span class=\"_ _2b2\"> </span>I <span class=\"_ _d\"></span>costi <span class=\"_ _c\"></span>sono <span class=\"_ _c\"></span>iscritti <span class=\"_ _d\"></span>a <span class=\"_ _d\"></span>conto <span class=\"_ _c\"></span>economico <span class=\"_ _c\"></span>contestualmente <span class=\"_ _c\"></span>al <span class=\"_ _c\"></span>decremento <span class=\"_ _c\"></span>dei <span class=\"_ _d\"></span>benefici <span class=\"_ _c\"></span>economici <span class=\"_ _c\"></span>associati <span class=\"_ _c\"></span>alla<span class=\"_ _2b2\"> </span>riduzione <span class=\"_ _b\"> </span>di <span class=\"_ _7\"> </span>un\u2019attivit\u00e0 <span class=\"_ _b\"> </span>o <span class=\"_ _b\"> </span>all\u2019incremento <span class=\"_ _b\"> </span>di  pas<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _4d\"> </span>qualora <span class=\"_ _7\"> </span>tale <span class=\"_ _b\"> </span>decremento <span class=\"_ _b\"> </span>pos<span class=\"_ _0\"></span>sa <span class=\"_ _b\"> </span>essere <span class=\"_ _b\"> </span>determinato <span class=\"_ _b\"> </span>e<span class=\"_ _2b2\"> </span>misurato in modo<span class=\"_ _1\"></span> attendibi<span class=\"_ _1\"></span>le. Proventi e oneri <span class=\"_ _1\"></span>finanziari<span class=\"_ _2b2\"> </span>I <span class=\"_ _0\"></span>proventi e <span class=\"_ _0\"></span>gli <span class=\"_ _0\"></span>oneri <span class=\"_ _0\"></span>finanziari sono <span class=\"_ _0\"></span>rilevati <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>competenza sulla base <span class=\"_ _0\"></span>degli <span class=\"_ _0\"></span>interessi maturati <span class=\"_ _0\"></span>sul <span class=\"_ _0\"></span>valore netto<span class=\"_ _2b2\"> </span>delle relative atti<span class=\"_ _1\"></span>vit\u00e0 e passi<span class=\"_ _1\"></span>vit\u00e0 finanziarie, util<span class=\"_ _1\"></span>izzando il<span class=\"_ _1\"></span> tasso di interesse eff<span class=\"_ _1\"></span>ettivo e, laddove pr<span class=\"_ _1\"></span>evisto, il tasso<span class=\"_ _2b2\"> </span>di i<span class=\"_ _1\"></span>nteresse <span class=\"_ _8\"></span>legale. Il ta<span class=\"_ _8\"></span>sso di <span class=\"_ _8\"></span>interesse eff<span class=\"_ _1\"></span>ettivo <span class=\"_ _8\"></span>\u00e8<span class=\"_ _0\"></span> i<span class=\"_ _1\"></span>l ta<span class=\"_ _8\"></span>sso che att<span class=\"_ _8\"></span>ualizza esattam<span class=\"_ _8\"></span>ente i <span class=\"_ _8\"></span>pagamenti o <span class=\"_ _8\"></span>incassi fut<span class=\"_ _8\"></span>uri<span class=\"_ _2b2\"> </span>stimati <span class=\"_ _4d\"> </span>lungo <span class=\"_ _4d\"> </span>la <span class=\"_ _4d\"> </span>vita <span class=\"_ _b\"> </span>attesa <span class=\"_ _d\"> </span>de<span class=\"_ _0\"></span>llo <span class=\"_ _4d\"> </span>strumento <span class=\"_ _d\"></span>finanziario, <span class=\"_ _4d\"> </span>od <span class=\"_ _4d\"> </span>ove <span class=\"_ _b\"> </span>opportuno <span class=\"_ _4d\"> </span>un <span class=\"_ _4d\"> </span>periodo <span class=\"_ _4d\"> </span>pi\u00f9 <span class=\"_ _4d\"> </span>breve, <span class=\"_ _b\"> </span>al <span class=\"_ _4d\"> </span>valore<span class=\"_ _2b2\"> </span>contabile netto dell\u2019att<span class=\"_ _8\"></span>ivit\u00e0 o <span class=\"_ _0\"></span>della passi<span class=\"_ _1\"></span>vit<span class=\"ff3\">\u00e0. Gli <span class=\"_ _0\"></span>intere<span class=\"_ _1\"></span>ssi attivi sono rilevati<span class=\"_ _1\"></span> nella misura in cui \u00e8 probabile<span class=\"_ _1\"></span> che i<span class=\"_ _2b2\"> </span></span>benefici econo<span class=\"_ _1\"></span>mici affluiran<span class=\"_ _1\"></span>no al Gruppo e il lor<span class=\"_ _8\"></span>o ammontare possa ess<span class=\"_ _1\"></span>ere attendi<span class=\"_ _1\"></span>bilmente valutato.<span class=\"_ _8\"></span> Imposte Le <span class=\"_ _8\"></span>imposte <span class=\"_ _8\"></span>correnti <span class=\"_ _8\"></span>sul r<span class=\"_ _1\"></span>eddito <span class=\"_ _8\"></span>(IRES <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>I<span class=\"_ _0\"></span>RAP) <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>calcolate <span class=\"_ _8\"></span>sulla <span class=\"_ _8\"></span>base d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>lla <span class=\"_ _8\"></span>migliore <span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>tima <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>reddito <span class=\"_ _8\"></span>imponibile<span class=\"_ _2b2\"> </span>dell\u2019esercizi<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>conformit\u00e0 alla <span class=\"_ _0\"></span>normativa f<span class=\"_ _0\"></span>iscale<span class=\"_ _8\"></span> <span class=\"_ _6\"></span>vigente nei <span class=\"_ _0\"></span>Paesi <span class=\"_ _0\"></span>nei <span class=\"_ _0\"></span>quali il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>esercita la <span class=\"_ _0\"></span>sua <span class=\"_ _0\"></span>attivit\u00e0,<span class=\"_ _2b2\"> </span>applicando<span class=\"_ _1\"></span> le aliquot<span class=\"_ _1\"></span>e fiscali<span class=\"_ _1\"></span> vigenti. Il d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>bito per<span class=\"_ _1\"></span> imposte corr<span class=\"_ _1\"></span>enti viene<span class=\"_ _8\"></span> con<span class=\"_ _0\"></span>tabilizza<span class=\"_ _1\"></span>to nello sta<span class=\"_ _1\"></span>to patrimoniale<span class=\"_ _2b2\"> </span>al netto di ev<span class=\"_ _1\"></span>entuali acconti<span class=\"_ _1\"></span> di imposta pagati<span class=\"_ _1\"></span>.<span class=\"_ _2b2\"> </span>Le <span class=\"_ _4d\"> </span>imposte <span class=\"_ _d\"></span>sul <span class=\"_ _4d\"> </span>reddito <span class=\"_ _4d\"> </span>differite <span class=\"_ _d\"></span>e <span class=\"_ _b\"> </span>anticipate <span class=\"_ _d\"></span>sono <span class=\"_ _4d\"> </span>calcolate <span class=\"_ _d\"> </span>a <span class=\"_ _4d\"> </span>fronte <span class=\"_ _4d\"> </span>di <span class=\"_ _4d\"> </span>tutte <span class=\"_ _4d\"> </span>le <span class=\"_ _4d\"> </span>differenze <span class=\"_ _d\"> </span>temporanee <span class=\"_ _4d\"> </span>che<span class=\"_ _2b2\"> </span>emergono <span class=\"_ _0\"></span>tra i <span class=\"_ _0\"></span>valori <span class=\"_ _0\"></span>patrimoniali <span class=\"_ _0\"></span>iscritti <span class=\"_ _0\"></span>in bilancio <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>corrispondenti v<span class=\"_ _0\"></span>alori <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span>fini<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>fiscali, <span class=\"_ _0\"></span>applicando l\u2019aliquota<span class=\"_ _2b2\"> </span>fiscale <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>igore <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>data in <span class=\"_ _8\"></span>cui <span class=\"_ _1\"></span>la <span class=\"_ _8\"></span>differenza <span class=\"_ _8\"></span>temporanea <span class=\"_ _8\"></span>si riverser\u00e0<span class=\"_ _8\"></span>,<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>determinata <span class=\"_ _8\"></span>sulla <span class=\"_ _8\"></span>base<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>delle al<span class=\"_ _8\"></span>iquote fi<span class=\"_ _8\"></span>scali<span class=\"_ _2b2\"> </span>previste <span class=\"_ _6\"></span>da <span class=\"_ _6\"></span>provvedimenti<span class=\"_ _8\"></span> <span class=\"_ _6\"></span>v<span class=\"_ _0\"></span>igenti <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>sostanzialm<span class=\"_ _8\"></span>ente <span class=\"_ _c\"></span>i<span class=\"_ _8\"></span>n <span class=\"_ _c\"></span>vigor<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>alla <span class=\"_ _6\"></span>data <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>riferimento. <span class=\"_ _0\"></span>Le <span class=\"_ _c\"></span>a<span class=\"_ _1\"></span>ttivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>per <span class=\"_ _6\"></span>imposte<span class=\"_ _2b2\"> </span>anticipate <span class=\"_ _d\"></span>per <span class=\"_ _b\"> </span>tutte <span class=\"_ _4d\"> </span>le <span class=\"_ _4d\"> </span>differenze <span class=\"_ _4d\"> </span>temporan<span class=\"_ _1\"></span>ee <span class=\"_ _4d\"> </span>deducibili <span class=\"_ _4d\"> </span>in <span class=\"_ _4d\"> </span>e<span class=\"_ _0\"></span>sercizi <span class=\"_ _d\"> </span>f<span class=\"_ _0\"></span>uturi <span class=\"_ _d\"> </span>s<span class=\"_ _0\"></span>ono <span class=\"_ _d\"> </span>rile<span class=\"_ _0\"></span>vate <span class=\"_ _d\"> </span>s<span class=\"_ _0\"></span>olo <span class=\"_ _4d\"> </span>quando <span class=\"_ _4d\"> </span>il <span class=\"_ _4d\"> </span>loro<span class=\"_ _2b2\"> </span>recupero <span class=\"_ _b\"> </span>\u00e8 <span class=\"_ _b\"> </span>probabile, <span class=\"_ _b\"> </span>ovvero <span class=\"_ _b\"> </span>se <span class=\"_ _b\"> </span>si <span class=\"_ _7\"> </span>prevede <span class=\"_ _b\"> </span>che <span class=\"_ _4d\"> </span>v<span class=\"_ _0\"></span>erranno <span class=\"_ _b\"> </span>realizza<span class=\"_ _1\"></span>ti <span class=\"_ _b\"> </span>in <span class=\"_ _b\"> </span>f<span class=\"_ _0\"></span>uturo <span class=\"_ _b\"> </span>imponibili <span class=\"_ _4d\"> </span>f<span class=\"_ _0\"></span>iscali <span class=\"_ _4d\"> </span>sufficienti <span class=\"_ _b\"> </span>a<span class=\"_ _2b2\"> </span>recuperare  l\u2019attivit\u00e0.  Le <span class=\"_ _4\"> </span>passivit\u00e0<span class=\"_ _1\"></span>  per <span class=\"_ _4\"> </span>imposte  differite  sono  rilevate <span class=\"_ _4\"> </span>per  tutte <span class=\"_ _4\"> </span>le  di<span class=\"_ _0\"></span><span class=\"ff3\">f<span class=\"_ _0\"></span>ferenze  temporanee<span class=\"_ _2b2\"> </span></span>imponibili  in  esercizi<span class=\"_ _1\"></span>  futuri  salvo  che  tale  passi<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>it\u00e0  deriva  dalla:  i)  rilevazi<span class=\"_ _8\"></span>one  iniziale  dell\u2019avviament<span class=\"_ _1\"></span>o;  ii)<span class=\"_ _2b2\"> </span>rilevazione <span class=\"_ _b\"> </span>iniziale <span class=\"_ _4d\"> </span>di <span class=\"_ _b\"> </span>un\u2019attivit\u00e0 <span class=\"_ _4d\"> </span>o <span class=\"_ _7\"> </span>di <span class=\"_ _b\"> </span>una <span class=\"_ _b\"> </span>passivit\u00e0 <span class=\"_ _b\"> </span>in <span class=\"_ _b\"> </span>un\u2019operazione <span class=\"_ _b\"> </span>che <span class=\"_ _b\"> </span>non <span class=\"_ _b\"> </span>rappresenta <span class=\"_ _4d\"> </span>un\u2019aggregazione<span class=\"_ _2b2\"> </span>aziendale e <span class=\"_ _0\"></span>ch<span class=\"ff7\">e <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>momento <span class=\"_ _0\"></span>dell\u2019operaz<span class=\"_ _1\"></span>ione non <span class=\"_ _0\"></span>influenza n\u00e9 <span class=\"_ _6\"></span>l\u2019utile<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>contabile n\u00e9 <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>reddito <span class=\"_ _0\"></span>imponibile (perdita<span class=\"_ _2b2\"> </span></span>fiscale).<span class=\"_ _2b2\"> </span>Le imposte c<span class=\"_ _1\"></span>orrenti, l<span class=\"_ _1\"></span>e attivit\u00e0 per im<span class=\"_ _8\"></span>poste anticipate e le<span class=\"_ _1\"></span> passivit\u00e0 <span class=\"_ _1\"></span>per imposte<span class=\"_ _1\"></span> differite<span class=\"_ _1\"></span> sono imputa<span class=\"_ _1\"></span>te a conto<span class=\"_ _2b2\"> </span>economico, a e<span class=\"_ _0\"></span>ccezione di quelle relative <span class=\"_ _0\"></span>a voci <span class=\"_ _0\"></span>diretta<span class=\"_ _8\"></span>me<span class=\"_ _0\"></span>nte addebitate o <span class=\"_ _0\"></span>accreditate tra le <span class=\"_ _0\"></span>altre componenti<span class=\"_ _2b2\"> </span>del <span class=\"_ _8\"></span>conto eco<span class=\"_ _8\"></span>nom<span class=\"_ _0\"></span>ico <span class=\"_ _8\"></span>complessiv<span class=\"ff7\">o <span class=\"_ _8\"></span>ovvero a<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>elementi <span class=\"_ _8\"></span>del <span class=\"_ _1\"></span>patrimonio <span class=\"_ _8\"></span>netto. <span class=\"_ _8\"></span>In tali<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>casi l\u2019eff<span class=\"_ _1\"></span>etto <span class=\"_ _8\"></span>fiscale <span class=\"_ _8\"></span>\u00e8 imputa<span class=\"_ _8\"></span>to<span class=\"_ _2b2\"> </span></span>direttamente t<span class=\"_ _8\"></span>ra le<span class=\"_ _0\"></span> altre compon<span class=\"_ _1\"></span>enti del conto <span class=\"_ _1\"></span>economico comple<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>sivo ovvero <span class=\"_ _1\"></span>nel patrimonio <span class=\"_ _8\"></span>ne<span class=\"_ _0\"></span>tto. Le attivit\u00e0 <span class=\"_ _0\"></span>per imposte anticipate e <span class=\"_ _0\"></span>le passivit\u00e0 per imposte differite, applicate dalla medesima autorit\u00e0 fiscale,<span class=\"_ _2b2\"> </span>sono <span class=\"_ _d\"></span>compensate <span class=\"_ _d\"></span>se <span class=\"_ _4d\"> </span>esiste <span class=\"_ _d\"></span>un <span class=\"_ _4d\"> </span>diritto <span class=\"_ _d\"></span>legalmente <span class=\"_ _c\"></span>e<span class=\"_ _0\"></span>sercitabile <span class=\"_ _d\"></span>di <span class=\"_ _4d\"> </span>compensa<span class=\"_ _1\"></span>re <span class=\"_ _d\"> </span>gli <span class=\"_ _d\"> </span>impor<span class=\"_ _0\"></span>ti <span class=\"_ _d\"></span>delle <span class=\"_ _d\"></span>attivit\u00e0 <span class=\"_ _d\"> </span>f<span class=\"_ _0\"></span>iscali<span class=\"_ _2b2\"> </span>correnti con le pas<span class=\"_ _8\"></span>siv<span class=\"_ _0\"></span>it\u00e0 fiscal<span class=\"_ _1\"></span>i correnti che si ge<span class=\"_ _1\"></span>nereranno al <span class=\"_ _8\"></span>mo<span class=\"_ _0\"></span>mento del loro<span class=\"_ _8\"></span> r<span class=\"_ _0\"></span>iversa<span class=\"_ _1\"></span>mento.<span class=\"_ _2b2\"> </span>Le <span class=\"_ _c\"></span>attivit\u00e0 <span class=\"_ _c\"></span>per <span class=\"_ _d\"></span>imposte <span class=\"_ _c\"></span>antici<span class=\"_ _1\"></span>pate <span class=\"_ _c\"></span>e <span class=\"_ _d\"></span>le <span class=\"_ _c\"></span>passivit\u00e0 <span class=\"_ _c\"></span>per <span class=\"_ _c\"></span>imposte <span class=\"_ _c\"></span>differite <span class=\"_ _c\"></span>sono <span class=\"_ _c\"></span>classificate <span class=\"_ _c\"></span>rispettivam<span class=\"_ _1\"></span>ente <span class=\"_ _c\"></span>tra <span class=\"_ _c\"></span>le<span class=\"_ _2b2\"> </span>attivit\u00e0 e le pas<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>ivit\u00e0 non co<span class=\"_ _1\"></span>rrenti.<span class=\"_ _2b2\"> </span>Le <span class=\"_ _4d\"> </span>imposte <span class=\"_ _d\"></span>e <span class=\"_ _4d\"> </span>tasse <span class=\"_ _d\"></span>non <span class=\"_ _4d\"> </span>correlate <span class=\"_ _d\"></span>al <span class=\"_ _d\"> </span>reddito <span class=\"_ _4d\"> </span>sono <span class=\"_ _d\"></span>incluse <span class=\"_ _d\"> </span>nella <span class=\"_ _4d\"> </span>voce <span class=\"_ _4d\"> </span>di <span class=\"_ _d\"> </span>conto <span class=\"_ _d\"></span>e<span class=\"_ _0\"></span>conomico <span class=\"_ _d\"></span>definita <span class=\"_ _d\"></span>altri <span class=\"_ _d\"></span>costi<span class=\"_ _2b2\"> </span>operativi.<span class=\"_ _2b2\"> </span>Il <span class=\"_ _c\"></span>Gruppo <span class=\"_ _c\"></span>ha <span class=\"_ _c\"></span>applicato <span class=\"_ _6\"></span>l\u2019esenzione <span class=\"_ _c\"></span>obbligatoria <span class=\"_ _c\"></span>per <span class=\"_ _c\"></span>la <span class=\"_ _c\"></span>rilevazion<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>ed <span class=\"_ _c\"></span>informati<span class=\"_ _1\"></span>va <span class=\"_ _c\"></span>sulle <span class=\"_ _c\"></span>attivit\u00e0 <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>pa<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>sivit\u00e0 <span class=\"_ _c\"></span>per<span class=\"_ _2b2\"> </span>imposte <span class=\"_ _f\"> </span>differite <span class=\"_ _f\"> </span>derivant<span class=\"_ _8\"></span>i <span class=\"_ _e\"> </span>dalla <span class=\"_ _f\"> </span>normativa <span class=\"_ _f\"> </span>Pillar <span class=\"_ _f\"> </span>Two <span class=\"_ _f\"> </span>Global <span class=\"_ _f\"> </span>anti-<span class=\"ff7\">Base <span class=\"_ _e\"> </span>Eros<span class=\"_ _1\"></span>ion <span class=\"_ _f\"> </span>rules <span class=\"_ _f\"> </span>(\"GloBE <span class=\"_ _f\"> </span>Rules\u201d).<span class=\"_ _2b2\"> </span></span>Ulteriormente<span class=\"_ _8\"></span>,<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>Gruppo <span class=\"_ _8\"></span>ha <span class=\"_ _8\"></span>rivisto <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>propria<span class=\"_ _8\"></span> str<span class=\"_ _8\"></span>uttura <span class=\"_ _8\"></span>societaria <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>luce <span class=\"_ _8\"></span>dell\u2019intro<span class=\"_ _8\"></span>duzione <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>normativa <span class=\"_ _8\"></span>Pillar<span class=\"_ _2b2\"> </span>Two  in  di<span class=\"_ _8\"></span>f<span class=\"_ _0\"></span>ferenti  legi<span class=\"_ _8\"></span>slazioni.  Essendo  l<span class=\"_ _1\"></span>\u2019aliquota  fi<span class=\"_ _8\"></span>scale  effettiva  d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>l  Gruppo <span class=\"_ _7\"> </span>superiore  al <span class=\"_ _7\"> </span>15%  in  tutte <span class=\"_ _7\"> </span>le<span class=\"_ _2b2\"> </span>giurisdizioni <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>cui <span class=\"_ _6\"></span>il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _6\"></span>opera, <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _6\"></span>ha <span class=\"_ _0\"></span>determinato <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>no<span class=\"ff7\">n <span class=\"_ _6\"></span>ricadere <span class=\"_ _0\"></span>nell\u2019ambito <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>applicazione <span class=\"_ _0\"></span>della<span class=\"_ _2b2\"> </span></span>normativa <span class=\"_ _8\"></span>Pillar <span class=\"_ _1\"></span>Two <span class=\"_ _8\"></span>per il <span class=\"_ _8\"></span>calcolo <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span>lla <span class=\"_ _8\"></span>c.d. <span class=\"_ _8\"></span>\u201cTop<span class=\"_ _0\"></span><span class=\"ff3\">-</span>Up <span class=\"_ _8\"></span>tax\u201d. Con<span class=\"_ _1\"></span>seguentement<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> i<span class=\"_ _1\"></span>l <span class=\"_ _8\"></span>bilancio co<span class=\"_ _8\"></span>ns<span class=\"_ _0\"></span>olidato <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>Gruppo<span class=\"_ _2b2\"> </span>non <span class=\"_ _6\"></span>include <span class=\"_ _0\"></span>le <span class=\"_ _6\"></span>informazioni <span class=\"_ _0\"></span>richieste <span class=\"_ _0\"></span>dai <span class=\"_ _6\"></span>paragrafi <span class=\"_ _0\"></span>88A-88<span class=\"_ _0\"></span>D <span class=\"_ _6\"></span>dello <span class=\"_ _0\"></span>IAS <span class=\"_ _6\"></span>12, <span class=\"_ _0\"></span>introdotti <span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>seguito <span class=\"_ _6\"></span>del<span class=\"ff7\">l\u2019introduzione<span class=\"_ _2b2\"> </span></span>da parte dell\u2019OC<span class=\"_ _8\"></span>S<span class=\"_ _0\"></span>E della cita<span class=\"_ _1\"></span>ta ristrutturazi<span class=\"_ _1\"></span>one delle regole <span class=\"_ _8\"></span>f<span class=\"_ _0\"></span>iscali internazi<span class=\"_ _8\"></span>onali per le imprese m<span class=\"_ _1\"></span>ultinazionali<span class=\"_ _8\"></span>.<span class=\"_ _2b2\"> </span>Parti Correlate Le parti <span class=\"_ _1\"></span>correlate<span class=\"_ _8\"></span> sono iden<span class=\"_ _8\"></span>tificate da part<span class=\"_ _8\"></span>e del Grupp<span class=\"_ _8\"></span>o ENAV in<span class=\"_ _8\"></span> accordo con <span class=\"_ _8\"></span>il principio <span class=\"_ _8\"></span>I<span class=\"_ _0\"></span>AS <span class=\"_ _8\"></span>2<span class=\"_ _0\"></span>4. In<span class=\"_ _8\"></span> generale, pe<span class=\"_ _1\"></span>r<span class=\"_ _2b2\"> </span>parti <span class=\"_ _6\"></span>correlate <span class=\"_ _c\"></span>si <span class=\"_ _6\"></span>intendono <span class=\"_ _6\"></span>principalmente <span class=\"_ _6\"></span>quelle <span class=\"_ _6\"></span>che <span class=\"_ _c\"></span>co<span class=\"_ _1\"></span>ndividono <span class=\"_ _6\"></span>con <span class=\"_ _c\"></span>la <span class=\"_ _6\"></span>Capogrup<span class=\"_ _1\"></span>po <span class=\"_ _c\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>m<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>desimo <span class=\"_ _6\"></span>soggetto<span class=\"_ _2b2\"> </span>controllante, l<span class=\"_ _8\"></span>e societ\u00e0 <span class=\"_ _1\"></span>che <span class=\"_ _8\"></span>dirett<span class=\"_ _0\"></span>amente <span class=\"_ _8\"></span>o indirettament<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> contr<span class=\"_ _8\"></span>ollano, sono c<span class=\"_ _1\"></span>ontrollate, o<span class=\"_ _8\"></span>ppure sono <span class=\"_ _8\"></span>soggette<span class=\"_ _2b2\"> </span>a <span class=\"_ _0\"></span>controllo <span class=\"_ _6\"></span>congiunto <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>parte <span class=\"_ _6\"></span>della <span class=\"_ _0\"></span>Capogruppo e<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>qu<span class=\"_ _1\"></span>elle <span class=\"_ _0\"></span>nelle <span class=\"_ _6\"></span>quali <span class=\"_ _0\"></span>la <span class=\"_ _6\"></span>medesim<span class=\"_ _8\"></span>a <span class=\"_ _6\"></span>detiene <span class=\"_ _0\"></span>una <span class=\"_ _6\"></span>partecipazio<span class=\"_ _8\"></span>ne<span class=\"_ _2b2\"> </span>tale <span class=\"_ _8\"></span>da <span class=\"_ _8\"></span>poter <span class=\"_ _8\"></span>esercitar<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>un\u2019influ<span class=\"_ _1\"></span>enza <span class=\"_ _8\"></span>notevole. <span class=\"_ _8\"></span>Nella<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>definizione <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>parti <span class=\"_ _8\"></span>corr<span class=\"_ _1\"></span>elate <span class=\"_ _8\"></span>rientrano<span class=\"_ _8\"></span>, i<span class=\"_ _1\"></span>noltre, <span class=\"_ _8\"></span>quell<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>entit\u00e0<span class=\"_ _2b2\"> </span>che gestiscono piani di benef<span class=\"_ _0\"></span>ici post-pensionistici<span class=\"_ _1\"></span> per <span class=\"_ _0\"></span>i dipendenti della Capogrup<span class=\"_ _8\"></span>po <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>di sue societ\u00e0 correlate,<span class=\"_ _2b2\"> </span>nonch\u00e9 <span class=\"_ _6\"></span>gli <span class=\"_ _c\"></span>ammini<span class=\"_ _8\"></span>stratori <span class=\"_ _c\"></span>e <span class=\"_ _6\"></span>i <span class=\"_ _c\"></span>lo<span class=\"_ _8\"></span>ro<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>stretti <span class=\"_ _c\"></span>famil<span class=\"_ _8\"></span>iari, <span class=\"_ _c\"></span>i <span class=\"_ _6\"></span>componenti <span class=\"_ _6\"></span>effettivi <span class=\"_ _6\"></span>del <span class=\"_ _c\"></span>Col<span class=\"_ _8\"></span>legio <span class=\"_ _c\"></span>Sindaca<span class=\"_ _8\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>e <span class=\"_ _c\"></span>i <span class=\"_ _6\"></span>loro <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>tretti<span class=\"_ _2b2\"> </span>familiari, <span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>dirigenti <span class=\"_ _0\"></span>con <span class=\"_ _6\"></span>responsabili<span class=\"_ _8\"></span>t\u00e0 <span class=\"_ _6\"></span>strategiche <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>i <span class=\"_ _6\"></span>loro <span class=\"_ _0\"></span>stretti <span class=\"_ _6\"></span>familiari,<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>della <span class=\"_ _0\"></span>Capogruppo <span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>delle <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ociet\u00e0 <span class=\"_ _0\"></span>da<span class=\"_ _2b2\"> </span>questa direttam<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nte e/o in<span class=\"_ _1\"></span>direttamente controll<span class=\"_ _8\"></span>ate. Per <span class=\"_ _0\"></span>parti <span class=\"_ _6\"></span>correlate <span class=\"_ _0\"></span>esterne <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>Gru<span class=\"_ _0\"></span>ppo <span class=\"_ _0\"></span>si <span class=\"_ _6\"></span>intendono <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>Ministero <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>igilant<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>quale <span class=\"_ _6\"></span>il <span class=\"_ _0\"></span>Ministero <span class=\"_ _0\"></span>dell\u2019Infrastrutture e<span class=\"_ _2b2\"> </span>dei <span class=\"_ _0\"></span>Trasporti <span class=\"_ _0\"></span>(MIT) <span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>il <span class=\"_ _0\"></span>Ministero <span class=\"_ _0\"></span>controllant<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>quale <span class=\"_ _6\"></span>il <span class=\"_ _0\"></span>Ministero <span class=\"_ _0\"></span>dell\u2019Economia<span class=\"_ _8\"></span> <span class=\"_ _6\"></span>e <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>lle <span class=\"_ _0\"></span>Finanze <span class=\"_ _0\"></span>(MEF), <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>entit\u00e0<span class=\"_ _2b2\"> </span>sotto il controllo, a<span class=\"_ _8\"></span>nche congiunto, del MEF <span class=\"_ _1\"></span>e le societ\u00e0 a qu<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ste collegate<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span> Per l\u2019anal<span class=\"_ _8\"></span>isi di dett<span class=\"_ _1\"></span>aglio d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>i <span class=\"_ _8\"></span>suddetti rapporti<span class=\"_ _1\"></span> con<span class=\"_ _8\"></span> parti <span class=\"_ _1\"></span>correlate <span class=\"_ _1\"></span>si rin<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>ia al<span class=\"_ _8\"></span>la nota <span class=\"_ _8\"></span>n. 33 del<span class=\"_ _1\"></span> Bilancio <span class=\"_ _8\"></span>Consolidato.<span class=\"_ _2b2\"> </span>Settori operativi<span class=\"_ _2b2\"> </span>In acco<span class=\"_ _8\"></span>rd<span class=\"_ _0\"></span>o co<span class=\"_ _8\"></span>n il <span class=\"_ _8\"></span>pr<span class=\"_ _0\"></span>incipio <span class=\"_ _8\"></span>IFRS 8 <span class=\"_ _8\"></span>un <span class=\"_ _1\"></span>settore <span class=\"_ _8\"></span>operativo \u00e8 <span class=\"_ _8\"></span>una <span class=\"_ _1\"></span>componente <span class=\"_ _8\"></span>di un<span class=\"_ _8\"></span>\u2019<span class=\"_ _0\"></span>entit\u00e0: <span class=\"_ _8\"></span>i) che i<span class=\"_ _8\"></span>ntraprende a<span class=\"_ _8\"></span>ttivit\u00e0<span class=\"_ _2b2\"> </span>imprenditoria<span class=\"_ _1\"></span>li generat<span class=\"_ _8\"></span>rici di ricavi <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> costi<span class=\"_ _8\"></span>, ii) i c<span class=\"_ _8\"></span>ui risultati<span class=\"_ _8\"></span> operativi sono <span class=\"_ _8\"></span>rivisti periodica<span class=\"_ _8\"></span>mente al pi\u00f9<span class=\"_ _8\"></span> alto livello<span class=\"_ _2b2\"> </span>decisionale oper<span class=\"ff7\">ativo dell\u2019entit\u00e0 ai fini <span class=\"_ _0\"></span>dell\u2019adozione di de<span class=\"_ _0\"></span>cisioni in merito <span class=\"_ _0\"></span>alle risorse <span class=\"_ _0\"></span>da allocare <span class=\"_ _0\"></span>al settore, iii)<span class=\"_ _2b2\"> </span></span>per la quale <span class=\"_ _1\"></span>sono disponibil<span class=\"_ _8\"></span>i informazioni di bilancio se<span class=\"_ _1\"></span>parate.<span class=\"_ _2b2\"> </span>Ai <span class=\"_ _c\"></span>fini <span class=\"_ _6\"></span>gestionali, <span class=\"_ _6\"></span>il <span class=\"_ _c\"></span>Gruppo<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>ENAV <span class=\"_ _6\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>orga<span class=\"_ _1\"></span>nizzato <span class=\"_ _6\"></span>in <span class=\"_ _c\"></span>unit\u00e0<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>strategiche <span class=\"_ _6\"></span>identificate <span class=\"_ _c\"></span>i<span class=\"_ _8\"></span>n <span class=\"_ _c\"></span>base <span class=\"_ _6\"></span>alla <span class=\"_ _c\"></span>nat<span class=\"_ _1\"></span>ura <span class=\"_ _c\"></span>dei <span class=\"_ _6\"></span>servizi<span class=\"_ _2b2\"> </span>forniti e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>presenta, <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span>fini <span class=\"_ _0\"></span>dell\u2019informativa finanziaria, <span class=\"_ _0\"></span>tre <span class=\"_ _0\"></span>settori <span class=\"_ _0\"></span>operativi <span class=\"_ _0\"></span>(servizi <span class=\"_ _0\"></span>di ass<span class=\"_ _0\"></span>istenza al <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>olo, <span class=\"_ _0\"></span>servizi di<span class=\"_ _2b2\"> </span>manutenzione e <span class=\"_ _6\"></span>soluzioni software <span class=\"_ _0\"></span>AIM) <span class=\"_ _0\"></span>coincidenti <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>unit\u00e0 <span class=\"_ _0\"></span>generatrici <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>flussi <span class=\"_ _0\"></span>finanziari (CGU). <span class=\"_ _0\"></span>\u00c8 <span class=\"_ _6\"></span>inoltre<span class=\"_ _2b2\"> </span>previsto <span class=\"_ _4d\"> </span>un <span class=\"_ _4d\"> </span>quarto <span class=\"_ _4d\"> </span>settore <span class=\"_ _4d\"> </span>operativo <span class=\"_ _4d\"> </span>avente <span class=\"_ _4d\"> </span>natura <span class=\"_ _b\"> </span>residuale <span class=\"_ _4d\"> </span>che <span class=\"_ _4d\"> </span>include <span class=\"_ _4d\"> </span>le <span class=\"_ _b\"> </span>operazioni<span class=\"_ _8\"></span> <span class=\"_ _b\"> </span>riferibili <span class=\"_ _4d\"> </span>ad <span class=\"_ _b\"> </span>attivit\u00e0<span class=\"_ _2b2\"> </span>minoritarie, ch<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> non ricado<span class=\"_ _8\"></span>no nei settori operativi sopra menzi<span class=\"_ _8\"></span>onati ed oggetto di monitoragg<span class=\"_ _1\"></span>io separato<span class=\"_ _8\"></span>.<span class=\"_ _2b2\"> </span>Le <span class=\"_ _0\"></span>informazioni <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>settori <span class=\"_ _0\"></span>operativi <span class=\"_ _6\"></span>per <span class=\"_ _0\"></span>l\u2019esercizio <span class=\"_ _0\"></span>2024, <span class=\"_ _0\"></span>comparati <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>dati <span class=\"_ _0\"></span>dell\u2019esercizio <span class=\"_ _0\"></span>2023, sono <span class=\"_ _6\"></span>fornite<span class=\"_ _2b2\"> </span>nella nota 32 <span class=\"ff2\">Inf<span class=\"_ _1\"></span>ormativa per<span class=\"_ _8\"></span> s<span class=\"_ _0\"></span>ettori operati<span class=\"_ _1\"></span>vi<span class=\"ff3\">.<span class=\"_ _2b2\"> </span></span></span>Utile/(Perdita)<span class=\"_ _1\"></span> base e diluit<span class=\"_ _8\"></span>a per azione<span class=\"_ _2b2\"> </span>In accordo con il principio IAS 33, l<span class=\"_ _8\"></span>\u2019<span class=\"_ _0\"></span>utile base per azi<span class=\"_ _1\"></span>one viene calcolato com<span class=\"_ _8\"></span>e r<span class=\"_ _0\"></span>apporto tra l\u2019uti<span class=\"_ _1\"></span>le o la perdita di<span class=\"_ _2b2\"> </span>esercizio attribuibile agli azionisti possessori di <span class=\"_ _0\"></span>azioni ordinarie della Capogruppo per la media <span class=\"_ _0\"></span>ponderata delle<span class=\"_ _2b2\"> </span>azioni ordinarie in<span class=\"_ _8\"></span> cir<span class=\"_ _0\"></span><span class=\"ff7\">colazione n<span class=\"_ _1\"></span>ell\u2019esercizio, esclu<span class=\"_ _8\"></span>se le azioni proprie. </span>L\u2019utile <span class=\"_ _d\"></span>base <span class=\"_ _4d\"> </span>coincide <span class=\"_ _d\"></span>con <span class=\"_ _4d\"> </span>l\u2019utile <span class=\"_ _d\"></span>diluito <span class=\"_ _d\"></span>dal <span class=\"_ _4d\"> </span>momento <span class=\"_ _d\"></span>che <span class=\"_ _4d\"> </span>alla <span class=\"_ _d\"> </span>data <span class=\"_ _4d\"> </span>di <span class=\"_ _4d\"> </span>redazione <span class=\"_ _d\"></span>del <span class=\"_ _4d\"> </span>bilancio <span class=\"_ _d\"></span>non <span class=\"_ _d\"></span>sussistono<span class=\"_ _2b2\"> </span>potenziali azioni <span class=\"_ _0\"></span>ordinarie, <span class=\"_ _0\"></span>ovvero <span class=\"_ _0\"></span>azioni <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>hanno <span class=\"_ _0\"></span>ancora <span class=\"_ _0\"></span>dato <span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>igine all\u2019emissione <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>titoli <span class=\"_ _0\"></span>azionari <span class=\"_ _0\"></span>pur<span class=\"_ _2b2\"> </span>in presenza di p<span class=\"_ _8\"></span>resupposti giuridici con pot<span class=\"_ _1\"></span>enziali effet<span class=\"_ _1\"></span>ti diluitivi.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-653": {
   "value": "Attivit\u00e0 materia<span class=\"_ _8\"></span>li<span class=\"_ _2b2\"> </span> Le <span class=\"_ _c\"></span>Attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>material<span class=\"_ _8\"></span>i <span class=\"_ _c\"></span>sono <span class=\"_ _c\"></span>iscritte <span class=\"_ _c\"></span>al<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>costo, <span class=\"_ _c\"></span>al <span class=\"_ _6\"></span>netto <span class=\"_ _c\"></span>degli <span class=\"_ _6\"></span>ammor<span class=\"_ _0\"></span>tamenti <span class=\"_ _6\"></span>e <span class=\"_ _c\"></span>delle <span class=\"_ _c\"></span>event<span class=\"_ _8\"></span>uali <span class=\"_ _c\"></span>perdite <span class=\"_ _c\"></span>di <span class=\"_ _6\"></span>valore. <span class=\"_ _c\"></span>Il<span class=\"_ _2b2\"> </span><span class=\"_ _1\"></span> costo <span class=\"_ _0\"></span>include <span class=\"_ _6\"></span>gli <span class=\"_ _6\"></span>oneri <span class=\"_ _0\"></span>accessori <span class=\"_ _0\"></span>direttamente <span class=\"_ _0\"></span>imputabili <span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>necessari <span class=\"_ _6\"></span>alla <span class=\"_ _0\"></span>messa <span class=\"_ _6\"></span>in <span class=\"_ _0\"></span>funzione <span class=\"_ _6\"></span>del <span class=\"_ _0\"></span>bene <span class=\"_ _0\"></span>per <span class=\"_ _6\"></span>l\u2019uso<span class=\"_ _2b2\"> </span> per <span class=\"_ _4d\"> </span>cui <span class=\"_ _4d\"> </span>\u00e8 <span class=\"_ _4d\"> </span>stato <span class=\"_ _4d\"> </span>acquisito. <span class=\"_ _4d\"> </span>In <span class=\"_ _b\"> </span>occasione <span class=\"_ _d\"></span>di <span class=\"_ _4d\"> </span>rev<span class=\"_ _0\"></span>isioni <span class=\"_ _d\"></span>o <span class=\"_ _4d\"> </span>manutenzioni <span class=\"_ _4d\"> </span>importanti, <span class=\"_ _d\"></span>il <span class=\"_ _4d\"> </span>costo <span class=\"_ _4d\"> </span>\u00e8 <span class=\"_ _4d\"> </span>incluso <span class=\"_ _4d\"> </span>nel <span class=\"_ _4d\"> </span>valore<span class=\"_ _2b2\"> </span> contabile d<span class=\"_ _1\"></span>ell\u2019impianto <span class=\"_ _1\"></span>o del <span class=\"_ _1\"></span>macchinario, l<span class=\"_ _1\"></span>addove sia<span class=\"_ _1\"></span> soddi<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>fatto il <span class=\"_ _8\"></span>criterio per la <span class=\"_ _8\"></span>rilevazione. Tutti<span class=\"_ _8\"></span> gli altri <span class=\"_ _8\"></span>co<span class=\"_ _0\"></span>sti<span class=\"_ _2b2\"> </span> di <span class=\"_ _8\"></span>riparazione <span class=\"_ _8\"></span>e <span class=\"_ _1\"></span>manutenzione <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>rilevati <span class=\"_ _8\"></span>nel <span class=\"_ _8\"></span>conto <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>conomico <span class=\"_ _8\"></span>quando <span class=\"_ _8\"></span>sostenuti. <span class=\"_ _8\"></span>In <span class=\"_ _8\"></span>ogni <span class=\"_ _8\"></span>caso <span class=\"_ _1\"></span>i <span class=\"_ _8\"></span>costi <span class=\"_ _8\"></span>sostenuti<span class=\"_ _2b2\"> </span> successivament<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>all\u2019acquist<span class=\"_ _8\"></span>o <span class=\"_ _c\"></span>sono <span class=\"_ _0\"></span>rilevati <span class=\"_ _6\"></span>ad <span class=\"_ _6\"></span>incremento <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>valore <span class=\"_ _6\"></span>contabile <span class=\"_ _0\"></span>dell\u2019elemento <span class=\"_ _6\"></span>cui <span class=\"_ _6\"></span>si <span class=\"_ _6\"></span>riferiscono,<span class=\"_ _2b2\"> </span> qualora <span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>ia <span class=\"_ _8\"></span>probabile c<span class=\"_ _8\"></span>he<span class=\"_ _0\"></span> i <span class=\"_ _8\"></span>futuri <span class=\"_ _8\"></span>benefici <span class=\"_ _1\"></span>associati<span class=\"_ _1\"></span> al<span class=\"_ _8\"></span> costo af<span class=\"_ _8\"></span>f<span class=\"_ _0\"></span>luiscano <span class=\"_ _8\"></span>al Grup<span class=\"_ _1\"></span>po <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span><span class=\"ff7\">d il <span class=\"_ _8\"></span>costo dell\u2019ele<span class=\"_ _1\"></span>mento <span class=\"_ _8\"></span>possa<span class=\"_ _2b2\"> </span></span><span class=\"ff7\"> </span>essere det<span class=\"_ _1\"></span>erminato attendi<span class=\"_ _8\"></span>bilmente.<span class=\"_ _2b2\"> </span> L\u2019ammortamento <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _6\"></span>calcolat<span class=\"_ _8\"></span>o <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>quote <span class=\"_ _6\"></span>costanti<span class=\"_ _1\"></span>, <span class=\"_ _6\"></span>dal <span class=\"_ _0\"></span>momento <span class=\"_ _0\"></span>in <span class=\"_ _6\"></span>cui <span class=\"_ _0\"></span>il <span class=\"_ _6\"></span>cespite <span class=\"_ _0\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>disponibile <span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>pronto <span class=\"_ _0\"></span>all\u2019uso, <span class=\"_ _6\"></span>in<span class=\"_ _2b2\"> </span> funzione dell<span class=\"_ _1\"></span>a vita util<span class=\"_ _1\"></span>e stimata<span class=\"_ _8\"></span> oggetto di riesam<span class=\"_ _1\"></span>e con periodicit\u00e0<span class=\"_ _8\"></span> annuale. Eventuali<span class=\"_ _1\"></span> cambiamenti di <span class=\"_ _8\"></span>vita utile,<span class=\"_ _2b2\"> </span> se <span class=\"_ _c\"></span>necessari, <span class=\"_ _c\"></span>sarebbero <span class=\"_ _c\"></span>apport<span class=\"ff7\">ati <span class=\"_ _c\"></span>con <span class=\"_ _d\"></span>applicazione <span class=\"_ _c\"></span>prospetti<span class=\"_ _1\"></span>ca. <span class=\"_ _c\"></span>L\u2019ammortamento <span class=\"_ _c\"></span>tiene <span class=\"_ _c\"></span>conto <span class=\"_ _c\"></span>dell\u2019eventuale<span class=\"_ _2b2\"> </span></span><span class=\"ff7\"> </span>valore residuo dei cespit<span class=\"_ _8\"></span>i. Quando <span class=\"_ _0\"></span>l\u2019attivit\u00e0 oggetto<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>di ammortamento<span class=\"_ _1\"></span> \u00e8 composta da elementi sepa<span class=\"_ _1\"></span>ratamente<span class=\"_ _2b2\"> </span><span class=\"_ _8\"></span> identificabili, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>vita <span class=\"_ _6\"></span>utile <span class=\"_ _0\"></span>differisce <span class=\"_ _0\"></span>significativame<span class=\"_ _1\"></span>nte <span class=\"_ _0\"></span>da <span class=\"_ _6\"></span>quella <span class=\"_ _6\"></span><span class=\"ff7\">delle <span class=\"_ _0\"></span>altre <span class=\"_ _6\"></span>parti <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>compongono <span class=\"_ _0\"></span>l\u2019attivit\u00e0,<span class=\"_ _2b2\"> </span></span><span class=\"ff7\"> </span>l\u2019ammortamento <span class=\"_ _4\"> </span>\u00e8 <span class=\"_ _4\"> </span>effettuato <span class=\"_ _4\"> </span>separatamente <span class=\"_ _4\"> </span>per <span class=\"_ _40\"> </span>ciascuna <span class=\"_ _4\"> </span>di <span class=\"_ _40\"> </span>tali <span class=\"_ _4\"> </span>parti, <span class=\"_ _40\"> </span>in <span class=\"_ _4\"> </span>applicazione <span class=\"_ _4\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_ _4\"> </span>metodo <span class=\"_ _4\"> </span>del<span class=\"_ _2b2\"> </span> component appr<span class=\"_ _8\"></span>o<span class=\"_ _0\"></span>ach<span class=\"ff3 ls3a\">. </span><span class=\"ff3 ls3a\"><span class=\"ls0\"> </span></span>La vita utile sti<span class=\"_ _8\"></span>mata delle principali<span class=\"_ _1\"></span> classi di attivit\u00e0 mat<span class=\"_ _8\"></span>eriali \u00e8 la seguente:<span class=\"_ _2b2\"> </span> Il <span class=\"_ _8\"></span>valore <span class=\"_ _8\"></span>contabile <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span>lle <span class=\"_ _8\"></span>attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _8\"></span>materiali <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>sottopo<span class=\"_ _1\"></span>sto <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>verifica, <span class=\"_ _8\"></span>per<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>rilevarne <span class=\"_ _8\"></span>eventual<span class=\"_ _8\"></span>i <span class=\"_ _1\"></span>perdite <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>valore<span class=\"_ _1\"></span>, <span class=\"_ _8\"></span>qualora<span class=\"_ _2b2\"> </span>eventi <span class=\"_ _d\"></span>o <span class=\"_ _d\"> </span>cambiamenti <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>situazione <span class=\"_ _c\"></span>indichino <span class=\"_ _d\"></span>che <span class=\"_ _d\"> </span>il <span class=\"_ _d\"></span>valore <span class=\"_ _d\"></span>di <span class=\"_ _4d\"> </span>carico <span class=\"_ _c\"></span>non <span class=\"_ _4d\"> </span>possa <span class=\"_ _c\"></span>e<span class=\"_ _0\"></span>ssere <span class=\"_ _d\"></span>recuperato. <span class=\"_ _c\"></span>Se <span class=\"_ _d\"></span>esiste<span class=\"_ _2b2\"> </span>un\u2019indicazione di <span class=\"_ _6\"></span>questo <span class=\"_ _6\"></span>ti<span class=\"ff3\">po <span class=\"_ _0\"></span>e, <span class=\"_ _6\"></span>nel <span class=\"_ _6\"></span>caso <span class=\"_ _0\"></span>in <span class=\"_ _6\"></span>cui <span class=\"_ _0\"></span>il <span class=\"_ _6\"></span>valore <span class=\"_ _6\"></span>di <span class=\"_ _0\"></span>carico <span class=\"_ _6\"></span>ecceda <span class=\"_ _6\"></span>il <span class=\"_ _0\"></span>valore <span class=\"_ _6\"></span>recuperabile, <span class=\"_ _0\"></span>le <span class=\"_ _6\"></span>attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ono<span class=\"_ _2b2\"> </span></span>svalutate <span class=\"_ _8\"></span>ed iscritte <span class=\"_ _8\"></span>al loro <span class=\"_ _8\"></span>valore r<span class=\"_ _1\"></span>ecuperabile. <span class=\"_ _8\"></span>Il valore <span class=\"_ _8\"></span>recuperabile d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>lle a<span class=\"_ _1\"></span>ttivit\u00e0 <span class=\"_ _8\"></span>materiali \u00e8 <span class=\"_ _8\"></span>rappresentato <span class=\"_ _8\"></span>dal<span class=\"_ _2b2\"> </span>maggiore tra il <span class=\"_ _1\"></span><span class=\"ff2\">fair value,<span class=\"ff3\"> <span class=\"ff7\">al netto <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span>i costi di <span class=\"_ _1\"></span>vendita, e <span class=\"_ _8\"></span>il valore d\u2019uso.<span class=\"_ _2b2\"> </span></span></span></span>Per <span class=\"_ _0\"></span>un\u2019attivit\u00e0 <span class=\"_ _0\"></span>che <span class=\"_ _6\"></span>non <span class=\"_ _0\"></span>genera <span class=\"_ _0\"></span>flussi <span class=\"_ _6\"></span>finanziari <span class=\"_ _0\"></span>ampiamente <span class=\"_ _0\"></span>indipendenti, <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>realizzo <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _6\"></span>deter<span class=\"_ _1\"></span>minato <span class=\"_ _0\"></span>in<span class=\"_ _2b2\"> </span>relazione <span class=\"_ _40\"> </span>all\u2019unit\u00e0 <span class=\"_ _40\"> </span>generatrice<span class=\"_ _8\"></span> <span class=\"_ _12\"> </span>di <span class=\"_ _12\"> </span>flussi <span class=\"_ _4\"> </span>finanziari <span class=\"_ _12\"> </span>cui <span class=\"_ _40\"> </span>tale <span class=\"_ _40\"> </span>attivit\u00e0 <span class=\"_ _40\"> </span>appartiene<span class=\"_ _8\"></span>. <span class=\"_ _12\"> </span>Le <span class=\"_ _40\"> </span>perdite <span class=\"_ _40\"> </span>di <span class=\"_ _12\"> </span>valore <span class=\"_ _4\"> </span>s<span class=\"_ _0\"></span>ono<span class=\"_ _2b2\"> </span>contabilizza<span class=\"_ _1\"></span>te <span class=\"_ _b\"> </span>nel <span class=\"_ _b\"> </span>conto <span class=\"_ _b\"> </span>economico <span class=\"_ _b\"> </span>nella <span class=\"_ _b\"> </span>voce <span class=\"_ _b\"> </span>svalutazioni <span class=\"_ _4d\"> </span>e <span class=\"_ _b\"> </span>perdite <span class=\"_ _b\"> </span>di <span class=\"_ _b\"> </span>valore. <span class=\"_ _b\"> </span>Tali <span class=\"_ _b\"> </span>perdite <span class=\"_ _4d\"> </span>di <span class=\"_ _7\"> </span>valore <span class=\"_ _4d\"> </span>sono<span class=\"_ _2b2\"> </span>ripristinate <span class=\"_ _1\"></span>nel ca<span class=\"_ _8\"></span>so in cui <span class=\"_ _8\"></span>vengano meno <span class=\"_ _8\"></span>i motivi ch<span class=\"_ _1\"></span>e le ha<span class=\"_ _8\"></span>nno generate, <span class=\"_ _1\"></span>nei li<span class=\"_ _1\"></span>miti <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span>l valor<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> netto<span class=\"_ _8\"></span> di carico <span class=\"_ _8\"></span>che<span class=\"_ _2b2\"> </span>l\u2019attivit\u00e0 <span class=\"_ _c\"></span>in <span class=\"_ _c\"></span>ogg<span class=\"_ _8\"></span>etto <span class=\"_ _c\"></span>avrebbe <span class=\"_ _c\"></span>avuto<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>se <span class=\"_ _c\"></span>non <span class=\"_ _c\"></span>fo<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>se <span class=\"_ _c\"></span>stata<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>effettuata <span class=\"_ _c\"></span><span class=\"ff3\">la <span class=\"_ _c\"></span>svalutazione <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>s<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>fossero <span class=\"_ _6\"></span>stati <span class=\"_ _c\"></span>effettuati <span class=\"_ _c\"></span>i<span class=\"_ _2b2\"> </span></span>relativi ammorta<span class=\"_ _8\"></span>menti.<span class=\"_ _2b2\"> </span>Al <span class=\"_ _6\"></span>momento <span class=\"_ _6\"></span>della <span class=\"_ _6\"></span>vendita <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>qu<span class=\"_ _0\"></span>ando <span class=\"_ _6\"></span>non <span class=\"_ _6\"></span>sussistono <span class=\"_ _6\"></span>benefici <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>conomici <span class=\"_ _6\"></span>futuri <span class=\"_ _6\"></span>attesi <span class=\"_ _6\"></span>dall\u2019uso <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>un <span class=\"_ _c\"></span>ben<span class=\"_ _8\"></span>e,<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>esso<span class=\"_ _2b2\"> </span>viene <span class=\"_ _0\"></span>eliminato dal <span class=\"_ _0\"></span>bilancio <span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>l\u2019eventua<span class=\"_ _1\"></span>le <span class=\"_ _0\"></span>perdita <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>utile <span class=\"_ _0\"></span>(calcolata come <span class=\"_ _0\"></span>differenza tra <span class=\"_ _6\"></span>il <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>cessione e <span class=\"_ _0\"></span>il<span class=\"_ _2b2\"> </span>valore <span class=\"_ _6\"></span>di <span class=\"_ _0\"></span>carico) <span class=\"_ _6\"></span>viene <span class=\"_ _0\"></span>rilevat<span class=\"ff7\">a <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>conto <span class=\"_ _6\"></span>economico <span class=\"_ _0\"></span>nell\u2019anno <span class=\"_ _6\"></span>della <span class=\"_ _0\"></span>suddetta <span class=\"_ _0\"></span>eliminazione. <span class=\"_ _6\"></span>La <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alutazion<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>iene<span class=\"_ _2b2\"> </span></span>effettuata con<span class=\"_ _1\"></span>siderando i princi<span class=\"_ _1\"></span>pi definiti<span class=\"_ _1\"></span> nell\u2019IFRS 15.<span class=\"_ _2b2\"> </span>Tra <span class=\"_ _d\"></span>le <span class=\"_ _4d\"> </span>attivit\u00e0 <span class=\"_ _c\"></span>materiali <span class=\"_ _d\"></span>sono <span class=\"_ _4d\"> </span>altres\u00ec <span class=\"_ _c\"></span>iscritti <span class=\"_ _d\"></span>i <span class=\"_ _4d\"> </span>diritti <span class=\"_ _d\"></span>d\u2019uso <span class=\"_ _d\"></span>(\u201c<span class=\"_ _6\"></span><span class=\"ff2\">right <span class=\"_ _c\"></span>of <span class=\"_ _4d\"> </span>use</span>\u201d), <span class=\"_ _d\"></span>in <span class=\"_ _d\"> </span>conformit\u00e0 <span class=\"_ _d\"></span>al <span class=\"_ _d\"></span>principio <span class=\"_ _d\"></span>I<span class=\"_ _0\"></span>FRS <span class=\"_ _c\"></span>16,<span class=\"_ _2b2\"> </span>connessi a <span class=\"_ _0\"></span>contratti di <span class=\"_ _0\"></span><span class=\"ff2\">lease <span class=\"_ _0\"></span></span>pluriennale, qu<span class=\"_ _0\"></span>alora ricorra la <span class=\"_ _0\"></span>condizione de<span class=\"_ _0\"></span>l controllo es<span class=\"_ _0\"></span>clusivo del <span class=\"_ _0\"></span>bene oggetto<span class=\"_ _2b2\"> </span>di <span class=\"ff2\">lease <span class=\"ff7\">e la fruiz<span class=\"_ _8\"></span>ione sostanziale di tutti i <span class=\"_ _8\"></span>benefici economici deri<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>anti dall\u2019att<span class=\"_ _1\"></span>ivit\u00e0 lungo il<span class=\"_ _8\"></span> periodo di utilizzo.<span class=\"_ _2b2\"> </span></span></span>Il <span class=\"_ _6\"></span><span class=\"ff2\">right of <span class=\"_ _6\"></span>use</span> <span class=\"_ _0\"></span>viene <span class=\"_ _6\"></span>iscritto ad <span class=\"_ _6\"></span>un <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>equivalente <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>somma <span class=\"_ _6\"></span>del <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>attuale <span class=\"_ _0\"></span>dei <span class=\"_ _6\"></span>flussi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>cassa <span class=\"_ _0\"></span>in <span class=\"_ _6\"></span>uscita,<span class=\"_ _2b2\"> </span>previsti contrattualmente, utilizzando <span class=\"_ _0\"></span>quale fattore <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>attualizza<span class=\"_ _8\"></span>zione<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>tasso <span class=\"_ _0\"></span>previsto <span class=\"_ _0\"></span>nell\u2019acco<span class=\"_ _1\"></span>rdo <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>tasso di<span class=\"_ _2b2\"> </span>finanziamento margi<span class=\"_ _8\"></span>nale.<span class=\"_ _2b2\"> </span>Il <span class=\"_ _b\"> </span><span class=\"ff2\">righ<span class=\"_ _0\"></span>t <span class=\"_ _b\"> </span>of <span class=\"_ _b\"> </span>use</span> <span class=\"_ _7\"> </span><span class=\"ff7\">viene <span class=\"_ _b\"> </span>ammortizzato <span class=\"_ _b\"> </span>tenendo <span class=\"_ _b\"> </span>in <span class=\"_ _7\"> </span>considerazio<span class=\"_ _1\"></span>ne <span class=\"_ _7\"> </span>il <span class=\"_ _b\"> </span>periodo <span class=\"_ _b\"> </span>non <span class=\"_ _b\"> </span>cancellabile <span class=\"_ _b\"> </span>dell\u2019accordo <span class=\"_ _b\"> </span>che<span class=\"_ _2b2\"> </span></span>normalmente coinci<span class=\"_ _8\"></span>de con la durata dello <span class=\"_ _8\"></span>stesso.<span class=\"_ _2b2\"> </span>Con <span class=\"_ _0\"></span>riferim<span class=\"_ _1\"></span>ento ai <span class=\"_ _0\"></span>contratti di nole<span class=\"_ _0\"></span>ggio pluriennale<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>di autovetture, si <span class=\"_ _0\"></span>procede con la <span class=\"_ _0\"></span>separazione del contratto<span class=\"_ _2b2\"> </span>tra la <span class=\"_ _0\"></span>componente <span class=\"_ _0\"></span><span class=\"ff2\">lease,</span> <span class=\"_ _0\"></span>ovvero il <span class=\"_ _0\"></span>corrispettivo di <span class=\"_ _0\"></span>noleggio, e <span class=\"_ _6\"></span><span class=\"ff2\">non <span class=\"_ _0\"></span>lease</span>, relativa ai <span class=\"_ _0\"></span>servizi <span class=\"_ _0\"></span>di manutenzione. <span class=\"_ _0\"></span>La<table class=\"s w46e h4f8\" id=\"_077a62cc-70e0-469e-9246-28e75611e48e\"><tr><td class=\"c x402 y1ea8 w46f h4f9\"><div class=\"t m3c x1ae h261 y1e95 ff6 fs83 fc0 sc0 ls0 ws0\">Tip<span class=\"_ _8\"></span>olo<span class=\"_ _8\"></span>g<span class=\"_ _0\"></span>ia<span class=\"_ _2b2\"> </span></div></td><td class=\"c x403 y1ea8 w470 h4f9\"><div class=\"t m3c x1ae h261 y1e95 ff6 fs83 fc0 sc0 ls0 ws0\">D<span class=\"_ _0\"></span>escrizion<span class=\"_ _8\"></span>e<span class=\"_ _2b2\"> </span></div></td><td class=\"c x404 y1ea9 w1c4 h262\"><div class=\"t m3c x9e h261 y11fd ff6 fs83 fc0 sc0 ls0 ws0\">vita <span class=\"_ _0\"></span>u<span class=\"_ _1\"></span>tile (a<span class=\"_ _0\"></span>n<span class=\"_ _8\"></span>ni)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td class=\"c x405 y1eab w471 h4f6\"><div class=\"t m3c x1ae h263 y1eaa ff4 fs83 fc0 sc0 ls0 ws0\">F<span class=\"_ _0\"></span>a<span class=\"_ _c\"></span>b<span class=\"_ _0\"></span>b<span class=\"_ _6\"></span>ri<span class=\"_ _c\"></span>c<span class=\"_ _8\"></span>a<span class=\"_ _c\"></span>ti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x406 y1eab w472 h4f6\"><div class=\"t m3c x1ae h263 y1eaa ff4 fs83 fc0 sc0 lscf ws0\">25<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x407 y1eac w1c5 h264\"><div class=\"t m3c x145 h263 y1211 ff4 fs83 fc0 sc0 ls0 ws0\">F<span class=\"_ _0\"></span>a<span class=\"_ _c\"></span>b<span class=\"_ _0\"></span>b<span class=\"_ _6\"></span>ri<span class=\"_ _c\"></span>c<span class=\"_ _8\"></span>a<span class=\"_ _c\"></span>ti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x405 y1ead w473 h4f6\"><div class=\"t m3c x1ae h263 y1eaa ff4 fs83 fc0 sc0 ls0 ws0\">Ma<span class=\"_ _6\"></span>n<span class=\"_ _6\"></span>u<span class=\"_ _6\"></span>te<span class=\"_ _6\"></span>n<span class=\"_ _6\"></span>zi<span class=\"_ _c\"></span>o<span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>e<span class=\"_ _c\"></span> s<span class=\"_ _c\"></span>tra<span class=\"_ _6\"></span>o<span class=\"_ _6\"></span>rd<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>n<span class=\"_ _0\"></span>a<span class=\"_ _c\"></span>ri<span class=\"_ _6\"></span>a<span class=\"_ _c\"></span> <span class=\"_ _0\"></span>fa<span class=\"_ _c\"></span>b<span class=\"_ _6\"></span>b<span class=\"_ _0\"></span>ri<span class=\"_ _c\"></span>ca<span class=\"_ _6\"></span>ti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x408 y1ead w472 h4f6\"><div class=\"t m3c x1ae h263 y1eaa ff4 fs83 fc0 sc0 lscf ws0\">25<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td class=\"c x405 y1eaf w474 h4fa\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 ls0 ws0\">C<span class=\"_ _8\"></span>o<span class=\"_ _6\"></span>s<span class=\"_ _c\"></span>tru<span class=\"_ _0\"></span>z<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>o<span class=\"_ _0\"></span>n<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span> l<span class=\"_ _c\"></span>e<span class=\"_ _6\"></span>g<span class=\"_ _0\"></span>ge<span class=\"_ _c\"></span>re<span class=\"_ _2b2\"> </span></div></td><td class=\"c x409 y1eaf w472 h4fa\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 lscf ws0\">10<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td class=\"c x405 y1eb0 w475 h4fa\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 ls0 ws0\">I<span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>p<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span>a<span class=\"_ _6\"></span>n<span class=\"_ _6\"></span>ti<span class=\"_ _c\"></span> ra<span class=\"_ _c\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>o<span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>o<span class=\"_ _6\"></span>n<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span>c<span class=\"_ _1\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x40a y1eb0 w472 h4fa\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 lscf ws0\">10<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td class=\"c x405 y1eb1 w476 h4fa\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 ls0 ws0\">I<span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>p<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span>a<span class=\"_ _6\"></span>n<span class=\"_ _6\"></span>ti<span class=\"_ _c\"></span> d<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span> re<span class=\"_ _6\"></span>g<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>s<span class=\"_ _c\"></span>tr<span class=\"_ _8\"></span>a<span class=\"_ _c\"></span>z<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>o<span class=\"_ _0\"></span>n<span class=\"_ _6\"></span>e<span class=\"_ _2b2\"> </span></div></td><td class=\"c x40b y1eb1 w477 h4fa\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 ls0 ws0\">7<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td class=\"c x405 y1eb2 w478 h4fa\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 ls0 ws0\">I<span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>p<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span>a<span class=\"_ _6\"></span>n<span class=\"_ _6\"></span>ti<span class=\"_ _c\"></span> d<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span> s<span class=\"_ _c\"></span>i<span class=\"_ _c\"></span>n<span class=\"_ _0\"></span>cro<span class=\"_ _0\"></span>n<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span>zza<span class=\"_ _c\"></span>z<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>o<span class=\"_ _0\"></span>n<span class=\"_ _6\"></span>e<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>ce<span class=\"_ _c\"></span>n<span class=\"_ _0\"></span>tri<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span> co<span class=\"_ _0\"></span>n<span class=\"_ _6\"></span>tro<span class=\"_ _0\"></span>l<span class=\"_ _c\"></span>l<span class=\"_ _c\"></span>o<span class=\"_ _2b2\"> </span></div></td><td class=\"c x40c y1eb2 w479 h4fa\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 lscf ws0\">10<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x407 y1eb3 w1c5 h265\"><div class=\"t m3c xea h263 y1213 ff4 fs83 fc0 sc0 ls0 ws0\">I<span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>p<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span>a<span class=\"_ _6\"></span>n<span class=\"_ _6\"></span>ti<span class=\"_ _c\"></span> e<span class=\"_ _c\"></span> m<span class=\"_ _0\"></span>a<span class=\"_ _c\"></span>cch<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>n<span class=\"_ _0\"></span>a<span class=\"_ _c\"></span>ri<span class=\"_ _2b2\"> </span></div></td><td class=\"c x405 y1eb4 w47a h4fa\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 ls0 ws0\">C<span class=\"_ _8\"></span>e<span class=\"_ _c\"></span>n<span class=\"_ _0\"></span>tra<span class=\"_ _c\"></span>l<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span> m<span class=\"_ _0\"></span>a<span class=\"_ _c\"></span>n<span class=\"_ _6\"></span>u<span class=\"_ _0\"></span>a<span class=\"_ _c\"></span>l<span class=\"_ _c\"></span>i<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _c\"></span>d<span class=\"_ _0\"></span> e<span class=\"_ _c\"></span>l<span class=\"_ _c\"></span>e<span class=\"_ _0\"></span>ttro<span class=\"_ _6\"></span>me<span class=\"_ _c\"></span>cca<span class=\"_ _6\"></span>n<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span>ch<span class=\"_ _0\"></span>e<span class=\"_ _2b2\"> </span></div></td><td class=\"c x40d y1eb4 w477 h4fa\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 ls0 ws0\">7<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td class=\"c x405 y1eb5 w47b h4fa\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 ls0 ws0\">C<span class=\"_ _8\"></span>e<span class=\"_ _c\"></span>n<span class=\"_ _0\"></span>tra<span class=\"_ _c\"></span>l<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span> e<span class=\"_ _c\"></span>d<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>mp<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span>a<span class=\"_ _6\"></span>n<span class=\"_ _6\"></span>ti<span class=\"_ _c\"></span> e<span class=\"_ _c\"></span>l<span class=\"_ _6\"></span>e<span class=\"_ _c\"></span>ttr<span class=\"_ _8\"></span>i<span class=\"_ _c\"></span>ci<span class=\"_ _2b2\"> </span></div></td><td class=\"c x40e y1eb5 w47c h4fa\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 lscf ws0\">10<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td class=\"c x405 y1eb6 w47d h4fa\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 ls0 ws0\">Po<span class=\"_ _0\"></span>n<span class=\"_ _6\"></span>ti<span class=\"_ _c\"></span> ra<span class=\"_ _6\"></span>d<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span>o<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>a<span class=\"_ _c\"></span>p<span class=\"_ _0\"></span>p<span class=\"_ _6\"></span>a<span class=\"_ _c\"></span>re<span class=\"_ _6\"></span>cch<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>a<span class=\"_ _6\"></span>tu<span class=\"_ _6\"></span>re<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>A.F<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>e<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>a<span class=\"_ _c\"></span>m<span class=\"_ _0\"></span>p<span class=\"_ _6\"></span>l<span class=\"_ _c\"></span>i<span class=\"_ _6\"></span>f<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>ca<span class=\"_ _6\"></span>z<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>o<span class=\"_ _0\"></span>n<span class=\"_ _6\"></span>e<span class=\"_ _2b2\"> </span></div></td><td class=\"c x40f y1eb6 w479 h4fa\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 lscf ws0\">10<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td class=\"c x405 y1eb7 w47e h4fa\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 ls0 ws0\">I<span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>p<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span>a<span class=\"_ _6\"></span>n<span class=\"_ _6\"></span>ti<span class=\"_ _c\"></span> d<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span> a<span class=\"_ _c\"></span>l<span class=\"_ _c\"></span>i<span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>e<span class=\"_ _c\"></span>n<span class=\"_ _0\"></span>ta<span class=\"_ _c\"></span>zi<span class=\"_ _c\"></span>o<span class=\"_ _0\"></span>n<span class=\"_ _6\"></span>e<span class=\"_ _2b2\"> </span></div></td><td class=\"c x410 y1eb7 w472 h4fa\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 lscf ws0\">11<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x407 y1eb8 w1c5 h266\"><div class=\"t m3c x105 h263 y1215 ff4 fs83 fc0 sc0 ls0 ws0\">Attre<span class=\"_ _6\"></span>zz<span class=\"_ _0\"></span>a<span class=\"_ _c\"></span>tu<span class=\"_ _0\"></span>re<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>n<span class=\"_ _0\"></span>d<span class=\"_ _6\"></span>u<span class=\"_ _6\"></span>s<span class=\"_ _c\"></span>tr<span class=\"_ _1\"></span>i<span class=\"_ _c\"></span>a<span class=\"_ _6\"></span>l<span class=\"_ _c\"></span>i<span class=\"_ _c\"></span> e<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>co<span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>e<span class=\"_ _6\"></span>rci<span class=\"_ _c\"></span>a<span class=\"_ _6\"></span>l<span class=\"_ _c\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x405 y1eb9 w47f h4fa\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 ls0 ws0\">Ap<span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>a<span class=\"_ _c\"></span>re<span class=\"_ _6\"></span>cch<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>a<span class=\"_ _c\"></span>tu<span class=\"_ _0\"></span>re<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span> <span class=\"_ _0\"></span>s<span class=\"_ _c\"></span>e<span class=\"_ _6\"></span>g<span class=\"_ _0\"></span>n<span class=\"_ _6\"></span>a<span class=\"_ _c\"></span>l<span class=\"_ _6\"></span>a<span class=\"_ _c\"></span>zi<span class=\"_ _c\"></span>o<span class=\"_ _0\"></span>n<span class=\"_ _6\"></span>e<span class=\"_ _c\"></span> e<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>a<span class=\"_ _c\"></span>ttre<span class=\"_ _0\"></span>z<span class=\"_ _0\"></span>z<span class=\"_ _0\"></span>a<span class=\"_ _c\"></span>tu<span class=\"_ _0\"></span>re<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span> p<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>s<span class=\"_ _c\"></span>ta<span class=\"_ _2b2\"> </span></div></td><td class=\"c x411 y1eb9 w47c h4fa\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 lscf ws0\">10<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td class=\"c x405 y1eba w480 h4fa\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 ls0 ws0\">Attre<span class=\"_ _6\"></span>zz<span class=\"_ _0\"></span>a<span class=\"_ _c\"></span>tu<span class=\"_ _0\"></span>ra<span class=\"_ _c\"></span> v<span class=\"_ _8\"></span>a<span class=\"_ _c\"></span>ri<span class=\"_ _c\"></span>a<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>n<span class=\"_ _0\"></span>u<span class=\"_ _6\"></span>ta<span class=\"_ _2b2\"> </span></div></td><td class=\"c x412 y1eba w477 h4fa\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 ls0 ws0\">7<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td class=\"c x405 y1ebb w481 h4fa\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 ls0 ws0\">Ma<span class=\"_ _6\"></span>cch<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>n<span class=\"_ _6\"></span>e<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _c\"></span>l<span class=\"_ _6\"></span>e<span class=\"_ _c\"></span>tt<span class=\"_ _1\"></span>ro<span class=\"_ _0\"></span>n<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span>ch<span class=\"_ _0\"></span>e<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _c\"></span> s<span class=\"_ _c\"></span>i<span class=\"_ _6\"></span>s<span class=\"_ _c\"></span>te<span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span> <span class=\"_ _0\"></span>te<span class=\"_ _6\"></span>l<span class=\"_ _c\"></span>e<span class=\"_ _6\"></span>f<span class=\"_ _0\"></span>o<span class=\"_ _6\"></span>n<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span>c<span class=\"_ _1\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x413 y1ebb w477 h4fa\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 ls0 ws0\">7<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td class=\"c x405 y1ebc w482 h4fa\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 ls0 ws0\">Mo<span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>l<span class=\"_ _c\"></span>i<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _c\"></span> m<span class=\"_ _0\"></span>a<span class=\"_ _c\"></span>cch<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>n<span class=\"_ _0\"></span>e<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>o<span class=\"_ _6\"></span>rd<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>n<span class=\"_ _0\"></span>a<span class=\"_ _c\"></span>ri<span class=\"_ _c\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span> u<span class=\"_ _6\"></span>f<span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>ci<span class=\"_ _6\"></span>o<span class=\"_ _2b2\"> </span></div></td><td class=\"c x414 y1ebc w472 h4fa\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 lscf ws0\">10<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x407 y1ebd w1c5 h267\"><div class=\"t m3c x80 h263 y120d ff4 fs83 fc0 sc0 ls0 ws0\">Al<span class=\"_ _c\"></span>tr<span class=\"_ _8\"></span>i<span class=\"_ _c\"></span> <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>e<span class=\"_ _c\"></span>n<span class=\"_ _0\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x405 y1ebe w483 h4fa\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 ls0 ws0\">Ap<span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>a<span class=\"_ _c\"></span>re<span class=\"_ _6\"></span>cch<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>a<span class=\"_ _c\"></span>tu<span class=\"_ _0\"></span>re<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>e<span class=\"_ _c\"></span>r<span class=\"_ _1\"></span> e<span class=\"_ _c\"></span>l<span class=\"_ _6\"></span>a<span class=\"_ _c\"></span>b<span class=\"_ _6\"></span>.n<span class=\"_ _0\"></span>e<span class=\"_ _c\"></span> d<span class=\"_ _6\"></span>a<span class=\"_ _c\"></span>ti<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>m<span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>re<span class=\"_ _6\"></span>s<span class=\"_ _c\"></span>i<span class=\"_ _c\"></span> i<span class=\"_ _c\"></span> co<span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>u<span class=\"_ _6\"></span>te<span class=\"_ _c\"></span>r<span class=\"_ _2b2\"> </span></div></td><td class=\"c x415 y1ebe w477 h4fa\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 ls0 ws0\">5<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td class=\"c x405 y1ebf w484 h4fb\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 ls0 ws0\">Au<span class=\"_ _6\"></span>to<span class=\"_ _0\"></span>ve<span class=\"_ _6\"></span>ttu<span class=\"_ _0\"></span>re<span class=\"_ _6\"></span>, <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>o<span class=\"_ _6\"></span>to<span class=\"_ _0\"></span>ci<span class=\"_ _c\"></span>cl<span class=\"_ _c\"></span>i<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>s<span class=\"_ _c\"></span>i<span class=\"_ _c\"></span>mi<span class=\"_ _c\"></span>l<span class=\"_ _c\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x416 y1ebf w485 h4fb\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 ls0 ws0\">4<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td class=\"c x405 y1ec0 w486 h4fb\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 ls0 ws0\">Ve<span class=\"_ _c\"></span>l<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span>v<span class=\"_ _8\"></span>o<span class=\"_ _6\"></span>l<span class=\"_ _c\"></span>i<span class=\"_ _c\"></span> a<span class=\"_ _c\"></span>zi<span class=\"_ _c\"></span>e<span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>d<span class=\"_ _6\"></span>a<span class=\"_ _c\"></span>l<span class=\"_ _c\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x417 y1ec0 w47c h4fb\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 lscf ws0\">15<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td class=\"c x405 y1ec1 w487 h4fb\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 ls0 ws0\">Eq<span class=\"_ _6\"></span>u<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>p<span class=\"_ _6\"></span>a<span class=\"_ _c\"></span>gg<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>a<span class=\"_ _c\"></span>me<span class=\"_ _6\"></span>n<span class=\"_ _6\"></span>to<span class=\"_ _6\"></span> d<span class=\"_ _6\"></span>e<span class=\"_ _c\"></span>i<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>ve<span class=\"_ _0\"></span>l<span class=\"_ _c\"></span>i<span class=\"_ _c\"></span>v<span class=\"_ _8\"></span>o<span class=\"_ _6\"></span>l<span class=\"_ _c\"></span>i<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _c\"></span> s<span class=\"_ _c\"></span>i<span class=\"_ _6\"></span>s<span class=\"_ _c\"></span>te<span class=\"_ _c\"></span>mi<span class=\"_ _c\"></span> d<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span> ra<span class=\"_ _6\"></span>d<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span>o<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>s<span class=\"_ _c\"></span>u<span class=\"_ _0\"></span>re<span class=\"_ _2b2\"> </span></div></td><td class=\"c x418 y1ec1 w472 h4fb\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 lscf ws0\">10<span class=\"_ _2b2\"> </span></div></td></tr></table>componente <span class=\"_ _8\"></span><span class=\"ff2\">lease<span class=\"ff3\"> <span class=\"_ _8\"></span><span class=\"ff7\">\u00e8 <span class=\"_ _8\"></span>inclusa <span class=\"_ _8\"></span>nell\u2019ambit<span class=\"_ _1\"></span>o <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span><span class=\"ff2\">right <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>use<span class=\"ff3\"> <span class=\"_ _8\"></span>mentre <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>componente <span class=\"_ _8\"></span><span class=\"ff2\">non <span class=\"_ _8\"></span>lease<span class=\"ff3\"> <span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>iene <span class=\"_ _8\"></span>imputata<span class=\"_ _8\"></span> a<span class=\"_ _8\"></span> conto<span class=\"_ _2b2\"> </span></span></span></span></span></span></span></span><span class=\"ff2\"><span class=\"ff3\"><span class=\"ff7\"><span class=\"ff2\"><span class=\"ff3\"><span class=\"ff2\"><span class=\"ff3\"> </span></span></span></span></span></span></span>economico.<span class=\"_ _2b2\"> </span>Passivit\u00e0 fina<span class=\"_ _1\"></span>nziarie<span class=\"_ _2b2\"> </span> Le <span class=\"_ _c\"></span>passivit\u00e0 <span class=\"_ _c\"></span>finanziarie <span class=\"_ _c\"></span>sono <span class=\"_ _c\"></span>classi<span class=\"_ _1\"></span>ficate, <span class=\"_ _c\"></span>al <span class=\"_ _c\"></span>momento <span class=\"_ _c\"></span>dell\u2019iscrizion<span class=\"_ _1\"></span>e <span class=\"_ _c\"></span>iniziale, <span class=\"_ _c\"></span>tra <span class=\"_ _c\"></span>le <span class=\"_ _d\"></span>passivit\u00e0<span class=\"_ _8\"></span> <span class=\"_ _d\"></span>finanziarie <span class=\"_ _d\"></span><span class=\"ff2\">al <span class=\"_ _d\"></span>fair<span class=\"_ _2b2\"> </span></span><span class=\"ff2\"> </span>value<span class=\"ff3\"> <span class=\"_ _7\"> </span>rilevato  a <span class=\"_ _b\"> </span>conto  eco<span class=\"_ _8\"></span>nom<span class=\"_ _0\"></span>ico, <span class=\"_ _7\"> </span>tra <span class=\"_ _7\"> </span>i  mutui<span class=\"_ _1\"></span> <span class=\"_ _7\"> </span>e  fina<span class=\"_ _8\"></span>nziamenti,  tra<span class=\"_ _8\"></span>  i  d<span class=\"_ _8\"></span>erivati  d<span class=\"_ _1\"></span>esignati  c<span class=\"_ _8\"></span>ome  stru<span class=\"_ _1\"></span>menti <span class=\"_ _7\"> </span>di<span class=\"_ _2b2\"> </span></span><span class=\"ff3\"> </span>copertura. <span class=\"_ _6\"></span> <span class=\"_ _c\"></span>Tutte <span class=\"_ _6\"></span>le <span class=\"_ _c\"></span>passi<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _6\"></span>finanziarie <span class=\"_ _6\"></span>sono<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>rilevate <span class=\"_ _6\"></span>inizialmente <span class=\"_ _c\"></span>al <span class=\"_ _c\"></span><span class=\"ff2\">fair <span class=\"_ _6\"></span>value</span> <span class=\"_ _c\"></span>cui <span class=\"_ _6\"></span>si <span class=\"_ _c\"></span>a<span class=\"_ _1\"></span>ggiungono, <span class=\"_ _6\"></span>nel <span class=\"_ _c\"></span>caso <span class=\"_ _6\"></span>di<span class=\"_ _2b2\"> </span> mutui, <span class=\"_ _d\"></span>finanziamenti<span class=\"_ _8\"></span> <span class=\"_ _4d\"> </span>e <span class=\"_ _4d\"> </span>debiti, <span class=\"_ _d\"></span>i <span class=\"_ _4d\"> </span>costi <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>transazione <span class=\"_ _d\"></span>ad <span class=\"_ _d\"></span>essi <span class=\"_ _d\"></span>direttamente <span class=\"_ _d\"></span>attribuibili. <span class=\"_ _d\"></span>Le <span class=\"_ _d\"></span>passivit\u00e0 <span class=\"_ _d\"></span>finanziarie<span class=\"_ _2b2\"> </span> detenute dal Gruppo comprendono debiti commerciali e <span class=\"_ _0\"></span>altre passivit\u00e0, mutui e <span class=\"_ _0\"></span>finanziamenti<span class=\"_ _8\"></span>,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>inclusi<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>coper<span class=\"_ _1\"></span>ti<span class=\"_ _2b2\"> </span> di conto corrente<span class=\"_ _8\"></span>.<span class=\"_ _2b2\"> </span> La modalit\u00e0<span class=\"_ _1\"></span> di valuta<span class=\"_ _1\"></span>zione s<span class=\"_ _1\"></span>uccessiva dell<span class=\"_ _8\"></span>e passivit\u00e0 fina<span class=\"_ _1\"></span>nziarie dip<span class=\"_ _1\"></span>ende dalla <span class=\"_ _8\"></span>loro classificazion<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>. In particol<span class=\"_ _1\"></span>are,<span class=\"_ _2b2\"> </span> le <span class=\"_ _0\"></span>passivit\u00e0 finanziarie <span class=\"_ _0\"></span>al <span class=\"_ _6\"></span><span class=\"ff2\">fair va<span class=\"_ _0\"></span>lue</span> <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>variazioni rilev<span class=\"_ _0\"></span>ate a <span class=\"_ _6\"></span>conto e<span class=\"_ _0\"></span>conomico, riguardano <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>passivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>detenute<span class=\"_ _2b2\"> </span> per <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>negoziazione e <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>riferite <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>quelle <span class=\"_ _0\"></span>passivit\u00e0 assunte <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>l\u2019intento di <span class=\"_ _0\"></span>estinguerle <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>trasferirle nel <span class=\"_ _0\"></span>breve<span class=\"_ _2b2\"> </span> termine.<span class=\"_ _2b2\"> </span> Le <span class=\"_ _40\"> </span>pass<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _40\"> </span>finanziarie <span class=\"_ _40\"> </span>riferite <span class=\"_ _12\"> </span>ai <span class=\"_ _40\"> </span>finanziamenti, <span class=\"_ _40\"> </span>categoria <span class=\"_ _40\"> </span>maggiorment<span class=\"_ _1\"></span>e <span class=\"_ _12\"> </span>rappresentati<span class=\"_ _1\"></span>va <span class=\"_ _12\"> </span>delle <span class=\"_ _40\"> </span>passivit\u00e0<span class=\"_ _2b2\"> </span> finanziarie <span class=\"_ _4d\"> </span>detenute <span class=\"_ _4d\"> </span>dal <span class=\"_ _4d\"> </span>Gruppo, <span class=\"_ _4d\"> </span>sono <span class=\"_ _4d\"> </span>valutate <span class=\"_ _b\"> </span>con <span class=\"_ _4d\"> </span>il <span class=\"_ _4d\"> </span>criterio <span class=\"_ _b\"> </span>del <span class=\"_ _b\"> </span>costo <span class=\"_ _4d\"> </span>ammortizz<span class=\"_ _1\"></span>ato <span class=\"_ _4d\"> </span>al <span class=\"_ _b\"> </span>tasso <span class=\"_ _b\"> </span>di <span class=\"_ _4d\"> </span>interesse<span class=\"_ _2b2\"> </span> effettivo. <span class=\"_ _6\"></span>Gli <span class=\"_ _6\"></span>utili <span class=\"_ _6\"></span>e <span class=\"_ _c\"></span>l<span class=\"_ _8\"></span>e <span class=\"_ _c\"></span>perdi<span class=\"_ _8\"></span>te <span class=\"_ _c\"></span>sono <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>ntabilizzati <span class=\"_ _6\"></span>nel <span class=\"_ _6\"></span>conto <span class=\"_ _6\"></span>economico <span class=\"_ _6\"></span>quando <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>passivit\u00e0 <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _c\"></span>e<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>tinta <span class=\"_ _6\"></span>ed <span class=\"_ _6\"></span>anche<span class=\"_ _2b2\"> </span> mediante il proc<span class=\"_ _1\"></span>esso di ammortam<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nto.<span class=\"_ _2b2\"> </span> Il costo ammortizz<span class=\"_ _1\"></span>ato \u00e8 calc<span class=\"_ _8\"></span>olato rilevando lo sconto o i<span class=\"_ _8\"></span>l premio sull\u2019acquisizion<span class=\"_ _1\"></span>e e gl<span class=\"_ _1\"></span>i onorari o costi ch<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> fanno<span class=\"_ _2b2\"> </span> parte integrante<span class=\"_ _1\"></span> del tasso di<span class=\"_ _1\"></span> interesse effetti<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>o. L\u2019amm<span class=\"_ _8\"></span>or<span class=\"_ _0\"></span>tamento al tas<span class=\"_ _1\"></span>so di intere<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>se effetti<span class=\"_ _1\"></span>vo \u00e8 compreso tr<span class=\"_ _8\"></span>a<span class=\"_ _2b2\"> </span><span class=\"_ _0\"></span> gli oneri finanzi<span class=\"_ _8\"></span>ari nel pr<span class=\"ff7\">ospetto dell\u2019utile/(per<span class=\"_ _1\"></span>dita).<span class=\"_ _2b2\"> </span></span><span class=\"ff7\"><span class=\"ff3\"> </span></span>I <span class=\"_ _8\"></span>debiti <span class=\"_ _8\"></span>commercial<span class=\"_ _1\"></span>i <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>altr<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>passivit\u00e0 <span class=\"_ _16\"></span>f<span class=\"_ _0\"></span>inanziari<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>classificati<span class=\"_ _8\"></span> tra<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>passivit\u00e0 <span class=\"_ _8\"></span>correnti,<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>salvo <span class=\"_ _8\"></span>quelle <span class=\"_ _8\"></span>ch<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>hanno<span class=\"_ _2b2\"> </span> una <span class=\"_ _d\"></span>scadenza <span class=\"_ _c\"></span>contrattuale <span class=\"_ _d\"></span>oltre <span class=\"_ _d\"></span>i <span class=\"_ _d\"></span>dodici <span class=\"_ _d\"></span>mesi <span class=\"_ _d\"></span>rispetto <span class=\"_ _c\"></span>alla <span class=\"_ _d\"></span>data <span class=\"_ _d\"></span>del <span class=\"_ _d\"></span>bilancio, <span class=\"_ _d\"> </span>classificate <span class=\"_ _d\"></span>tra <span class=\"_ _d\"></span>le <span class=\"_ _d\"></span>passivit\u00e0 <span class=\"_ _c\"></span>non<span class=\"_ _2b2\"> </span> correnti. Le <span class=\"_ _0\"></span>passivit<span class=\"ff7\">\u00e0 <span class=\"_ _0\"></span>finanziarie sono <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>liminat<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>quando sono <span class=\"_ _0\"></span>estinte, ovvero <span class=\"_ _0\"></span>quando <span class=\"_ _0\"></span>l\u2019obbligazione specificata<span class=\"_ _2b2\"> </span></span><span class=\"ff7\"> </span>nel contratto \u00e8 ad<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>mpiuta.<span class=\"_ _2b2\"> </span> Tra <span class=\"_ _0\"></span>le passivit\u00e0 finanziarie, correnti e <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>risultano altres\u00ec <span class=\"_ _0\"></span>iscritte, a se<span class=\"_ _0\"></span>guito dell\u2019introduzion<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> di <span class=\"_ _0\"></span>IFRS 16, <span class=\"_ _0\"></span>anche<span class=\"_ _2b2\"> </span> le <span class=\"_ _8\"></span>passivit\u00e0 <span class=\"_ _8\"></span>finanziarie <span class=\"_ _8\"></span>rappresentativ<span class=\"_ _8\"></span>e d<span class=\"_ _1\"></span>el <span class=\"_ _8\"></span>valore <span class=\"_ _1\"></span>attual<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>canoni <span class=\"_ _8\"></span>da rico<span class=\"_ _8\"></span>noscere <span class=\"_ _8\"></span>contrattualmente <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>locatore<span class=\"_ _2b2\"> </span>nell\u2019ambito di <span class=\"_ _0\"></span>accordi <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span><span class=\"ff2\">lease<span class=\"ff3\"> </span></span>pluriennali, <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>quali ricorrono <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>presupposti per <span class=\"_ _6\"></span>l\u2019iscrizi<span class=\"_ _1\"></span>one del<span class=\"_ _0\"></span><span class=\"ff2\"> <span class=\"_ _6\"></span>right of <span class=\"_ _0\"></span>use <span class=\"_ _6\"></span><span class=\"ff3\">tra<span class=\"_ _2b2\"> </span></span></span><span class=\"ff2\"><span class=\"ff3\"> </span></span>l<span class=\"_ _2b2\"> </span>e attivit\u00e0 mate<span class=\"_ _1\"></span>riali.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-617": {
   "value": "Attivit\u00e0 materia<span class=\"_ _8\"></span>li<span class=\"_ _2b2\"> </span> Le <span class=\"_ _c\"></span>Attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>material<span class=\"_ _8\"></span>i <span class=\"_ _c\"></span>sono <span class=\"_ _c\"></span>iscritte <span class=\"_ _c\"></span>al<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>costo, <span class=\"_ _c\"></span>al <span class=\"_ _6\"></span>netto <span class=\"_ _c\"></span>degli <span class=\"_ _6\"></span>ammor<span class=\"_ _0\"></span>tamenti <span class=\"_ _6\"></span>e <span class=\"_ _c\"></span>delle <span class=\"_ _c\"></span>event<span class=\"_ _8\"></span>uali <span class=\"_ _c\"></span>perdite <span class=\"_ _c\"></span>di <span class=\"_ _6\"></span>valore. <span class=\"_ _c\"></span>Il<span class=\"_ _2b2\"> </span><span class=\"_ _1\"></span> costo <span class=\"_ _0\"></span>include <span class=\"_ _6\"></span>gli <span class=\"_ _6\"></span>oneri <span class=\"_ _0\"></span>accessori <span class=\"_ _0\"></span>direttamente <span class=\"_ _0\"></span>imputabili <span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>necessari <span class=\"_ _6\"></span>alla <span class=\"_ _0\"></span>messa <span class=\"_ _6\"></span>in <span class=\"_ _0\"></span>funzione <span class=\"_ _6\"></span>del <span class=\"_ _0\"></span>bene <span class=\"_ _0\"></span>per <span class=\"_ _6\"></span>l\u2019uso<span class=\"_ _2b2\"> </span> per <span class=\"_ _4d\"> </span>cui <span class=\"_ _4d\"> </span>\u00e8 <span class=\"_ _4d\"> </span>stato <span class=\"_ _4d\"> </span>acquisito. <span class=\"_ _4d\"> </span>In <span class=\"_ _b\"> </span>occasione <span class=\"_ _d\"></span>di <span class=\"_ _4d\"> </span>rev<span class=\"_ _0\"></span>isioni <span class=\"_ _d\"></span>o <span class=\"_ _4d\"> </span>manutenzioni <span class=\"_ _4d\"> </span>importanti, <span class=\"_ _d\"></span>il <span class=\"_ _4d\"> </span>costo <span class=\"_ _4d\"> </span>\u00e8 <span class=\"_ _4d\"> </span>incluso <span class=\"_ _4d\"> </span>nel <span class=\"_ _4d\"> </span>valore<span class=\"_ _2b2\"> </span> contabile d<span class=\"_ _1\"></span>ell\u2019impianto <span class=\"_ _1\"></span>o del <span class=\"_ _1\"></span>macchinario, l<span class=\"_ _1\"></span>addove sia<span class=\"_ _1\"></span> soddi<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>fatto il <span class=\"_ _8\"></span>criterio per la <span class=\"_ _8\"></span>rilevazione. Tutti<span class=\"_ _8\"></span> gli altri <span class=\"_ _8\"></span>co<span class=\"_ _0\"></span>sti<span class=\"_ _2b2\"> </span> di <span class=\"_ _8\"></span>riparazione <span class=\"_ _8\"></span>e <span class=\"_ _1\"></span>manutenzione <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>rilevati <span class=\"_ _8\"></span>nel <span class=\"_ _8\"></span>conto <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>conomico <span class=\"_ _8\"></span>quando <span class=\"_ _8\"></span>sostenuti. <span class=\"_ _8\"></span>In <span class=\"_ _8\"></span>ogni <span class=\"_ _8\"></span>caso <span class=\"_ _1\"></span>i <span class=\"_ _8\"></span>costi <span class=\"_ _8\"></span>sostenuti<span class=\"_ _2b2\"> </span> successivament<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>all\u2019acquist<span class=\"_ _8\"></span>o <span class=\"_ _c\"></span>sono <span class=\"_ _0\"></span>rilevati <span class=\"_ _6\"></span>ad <span class=\"_ _6\"></span>incremento <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>valore <span class=\"_ _6\"></span>contabile <span class=\"_ _0\"></span>dell\u2019elemento <span class=\"_ _6\"></span>cui <span class=\"_ _6\"></span>si <span class=\"_ _6\"></span>riferiscono,<span class=\"_ _2b2\"> </span> qualora <span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>ia <span class=\"_ _8\"></span>probabile c<span class=\"_ _8\"></span>he<span class=\"_ _0\"></span> i <span class=\"_ _8\"></span>futuri <span class=\"_ _8\"></span>benefici <span class=\"_ _1\"></span>associati<span class=\"_ _1\"></span> al<span class=\"_ _8\"></span> costo af<span class=\"_ _8\"></span>f<span class=\"_ _0\"></span>luiscano <span class=\"_ _8\"></span>al Grup<span class=\"_ _1\"></span>po <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span><span class=\"ff7\">d il <span class=\"_ _8\"></span>costo dell\u2019ele<span class=\"_ _1\"></span>mento <span class=\"_ _8\"></span>possa<span class=\"_ _2b2\"> </span></span><span class=\"ff7\"> </span>essere det<span class=\"_ _1\"></span>erminato attendi<span class=\"_ _8\"></span>bilmente.<span class=\"_ _2b2\"> </span> L\u2019ammortamento <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _6\"></span>calcolat<span class=\"_ _8\"></span>o <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>quote <span class=\"_ _6\"></span>costanti<span class=\"_ _1\"></span>, <span class=\"_ _6\"></span>dal <span class=\"_ _0\"></span>momento <span class=\"_ _0\"></span>in <span class=\"_ _6\"></span>cui <span class=\"_ _0\"></span>il <span class=\"_ _6\"></span>cespite <span class=\"_ _0\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>disponibile <span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>pronto <span class=\"_ _0\"></span>all\u2019uso, <span class=\"_ _6\"></span>in<span class=\"_ _2b2\"> </span> funzione dell<span class=\"_ _1\"></span>a vita util<span class=\"_ _1\"></span>e stimata<span class=\"_ _8\"></span> oggetto di riesam<span class=\"_ _1\"></span>e con periodicit\u00e0<span class=\"_ _8\"></span> annuale. Eventuali<span class=\"_ _1\"></span> cambiamenti di <span class=\"_ _8\"></span>vita utile,<span class=\"_ _2b2\"> </span> se <span class=\"_ _c\"></span>necessari, <span class=\"_ _c\"></span>sarebbero <span class=\"_ _c\"></span>apport<span class=\"ff7\">ati <span class=\"_ _c\"></span>con <span class=\"_ _d\"></span>applicazione <span class=\"_ _c\"></span>prospetti<span class=\"_ _1\"></span>ca. <span class=\"_ _c\"></span>L\u2019ammortamento <span class=\"_ _c\"></span>tiene <span class=\"_ _c\"></span>conto <span class=\"_ _c\"></span>dell\u2019eventuale<span class=\"_ _2b2\"> </span></span><span class=\"ff7\"> </span>valore residuo dei cespit<span class=\"_ _8\"></span>i. Quando <span class=\"_ _0\"></span>l\u2019attivit\u00e0 oggetto<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>di ammortamento<span class=\"_ _1\"></span> \u00e8 composta da elementi sepa<span class=\"_ _1\"></span>ratamente<span class=\"_ _2b2\"> </span><span class=\"_ _8\"></span> identificabili, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>vita <span class=\"_ _6\"></span>utile <span class=\"_ _0\"></span>differisce <span class=\"_ _0\"></span>significativame<span class=\"_ _1\"></span>nte <span class=\"_ _0\"></span>da <span class=\"_ _6\"></span>quella <span class=\"_ _6\"></span><span class=\"ff7\">delle <span class=\"_ _0\"></span>altre <span class=\"_ _6\"></span>parti <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>compongono <span class=\"_ _0\"></span>l\u2019attivit\u00e0,<span class=\"_ _2b2\"> </span></span><span class=\"ff7\"> </span>l\u2019ammortamento <span class=\"_ _4\"> </span>\u00e8 <span class=\"_ _4\"> </span>effettuato <span class=\"_ _4\"> </span>separatamente <span class=\"_ _4\"> </span>per <span class=\"_ _40\"> </span>ciascuna <span class=\"_ _4\"> </span>di <span class=\"_ _40\"> </span>tali <span class=\"_ _4\"> </span>parti, <span class=\"_ _40\"> </span>in <span class=\"_ _4\"> </span>applicazione <span class=\"_ _4\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_ _4\"> </span>metodo <span class=\"_ _4\"> </span>del<span class=\"_ _2b2\"> </span> component appr<span class=\"_ _8\"></span>o<span class=\"_ _0\"></span>ach<span class=\"ff3 ls3a\">. </span><span class=\"ff3 ls3a\"><span class=\"ls0\"> </span></span>La vita utile sti<span class=\"_ _8\"></span>mata delle principali<span class=\"_ _1\"></span> classi di attivit\u00e0 mat<span class=\"_ _8\"></span>eriali \u00e8 la seguente:<span class=\"_ _2b2\"> </span><div class=\"c w2 h0 gs16\"><div class=\"t m0 x12f h4 y345 ff3 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 h4 y1032 ff3 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 h4 y1b1 ff3 fs1 fc0 sc0 ls0 ws0\">Il <span class=\"_ _8\"></span>valore <span class=\"_ _8\"></span>contabile <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span>lle <span class=\"_ _8\"></span>attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _8\"></span>materiali <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>sottopo<span class=\"_ _1\"></span>sto <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>verifica, <span class=\"_ _8\"></span>per<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>rilevarne <span class=\"_ _8\"></span>eventual<span class=\"_ _8\"></span>i <span class=\"_ _1\"></span>perdite <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>valore<span class=\"_ _1\"></span>, <span class=\"_ _8\"></span>qualora<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y163 ff3 fs1 fc0 sc0 ls0 ws0\">eventi <span class=\"_ _d\"></span>o <span class=\"_ _d\"> </span>cambiamenti <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>situazione <span class=\"_ _c\"></span>indichino <span class=\"_ _d\"></span>che <span class=\"_ _d\"> </span>il <span class=\"_ _d\"></span>valore <span class=\"_ _d\"></span>di <span class=\"_ _4d\"> </span>carico <span class=\"_ _c\"></span>non <span class=\"_ _4d\"> </span>possa <span class=\"_ _c\"></span>e<span class=\"_ _0\"></span>ssere <span class=\"_ _d\"></span>recuperato. <span class=\"_ _c\"></span>Se <span class=\"_ _d\"></span>esiste<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 yc3b ff7 fs1 fc0 sc0 ls0 ws0\">un\u2019indicazione di <span class=\"_ _6\"></span>questo <span class=\"_ _6\"></span>ti<span class=\"ff3\">po <span class=\"_ _0\"></span>e, <span class=\"_ _6\"></span>nel <span class=\"_ _6\"></span>caso <span class=\"_ _0\"></span>in <span class=\"_ _6\"></span>cui <span class=\"_ _0\"></span>il <span class=\"_ _6\"></span>valore <span class=\"_ _6\"></span>di <span class=\"_ _0\"></span>carico <span class=\"_ _6\"></span>ecceda <span class=\"_ _6\"></span>il <span class=\"_ _0\"></span>valore <span class=\"_ _6\"></span>recuperabile, <span class=\"_ _0\"></span>le <span class=\"_ _6\"></span>attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ono<span class=\"_ _2b2\"> </span></span><span class=\"ff3\"> </span></div><div class=\"t m0 x3 h4 y11ee ff3 fs1 fc0 sc0 ls0 ws0\">svalutate <span class=\"_ _8\"></span>ed iscritte <span class=\"_ _8\"></span>al loro <span class=\"_ _8\"></span>valore r<span class=\"_ _1\"></span>ecuperabile. <span class=\"_ _8\"></span>Il valore <span class=\"_ _8\"></span>recuperabile d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>lle a<span class=\"_ _1\"></span>ttivit\u00e0 <span class=\"_ _8\"></span>materiali \u00e8 <span class=\"_ _8\"></span>rappresentato <span class=\"_ _8\"></span>dal<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y11ef ff3 fs1 fc0 sc0 ls0 ws0\">maggiore tra il <span class=\"_ _1\"></span><span class=\"ff2\">fair value,<span class=\"ff3\"> <span class=\"ff7\">al netto <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span>i costi di <span class=\"_ _1\"></span>vendita, e <span class=\"_ _8\"></span>il valore d\u2019uso.<span class=\"_ _2b2\"> </span></span></span></span><span class=\"ff2\"><span class=\"ff3\"><span class=\"ff7\"><span class=\"ff3\"> </span></span></span></span></div><div class=\"t m0 x3 h4 y11f0 ff7 fs1 fc0 sc0 ls0 ws0\">Per <span class=\"_ _0\"></span>un\u2019attivit\u00e0 <span class=\"_ _0\"></span>che <span class=\"_ _6\"></span>non <span class=\"_ _0\"></span>genera <span class=\"_ _0\"></span>flussi <span class=\"_ _6\"></span>finanziari <span class=\"_ _0\"></span>ampiamente <span class=\"_ _0\"></span>indipendenti, <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>realizzo <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _6\"></span>deter<span class=\"_ _1\"></span>minato <span class=\"_ _0\"></span>in<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y1039 ff7 fs1 fc0 sc0 ls0 ws0\">relazione <span class=\"_ _40\"> </span>all\u2019unit\u00e0 <span class=\"_ _40\"> </span>generatrice<span class=\"_ _8\"></span> <span class=\"_ _12\"> </span>di <span class=\"_ _12\"> </span>flussi <span class=\"_ _4\"> </span>finanziari <span class=\"_ _12\"> </span>cui <span class=\"_ _40\"> </span>tale <span class=\"_ _40\"> </span>attivit\u00e0 <span class=\"_ _40\"> </span>appartiene<span class=\"_ _8\"></span>. <span class=\"_ _12\"> </span>Le <span class=\"_ _40\"> </span>perdite <span class=\"_ _40\"> </span>di <span class=\"_ _12\"> </span>valore <span class=\"_ _4\"> </span>s<span class=\"_ _0\"></span>ono<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y103a ff3 fs1 fc0 sc0 ls0 ws0\">contabilizza<span class=\"_ _1\"></span>te <span class=\"_ _b\"> </span>nel <span class=\"_ _b\"> </span>conto <span class=\"_ _b\"> </span>economico <span class=\"_ _b\"> </span>nella <span class=\"_ _b\"> </span>voce <span class=\"_ _b\"> </span>svalutazioni <span class=\"_ _4d\"> </span>e <span class=\"_ _b\"> </span>perdite <span class=\"_ _b\"> </span>di <span class=\"_ _b\"> </span>valore. <span class=\"_ _b\"> </span>Tali <span class=\"_ _b\"> </span>perdite <span class=\"_ _4d\"> </span>di <span class=\"_ _7\"> </span>valore <span class=\"_ _4d\"> </span>sono<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y103b ff3 fs1 fc0 sc0 ls0 ws0\">ripristinate <span class=\"_ _1\"></span>nel ca<span class=\"_ _8\"></span>so in cui <span class=\"_ _8\"></span>vengano meno <span class=\"_ _8\"></span>i motivi ch<span class=\"_ _1\"></span>e le ha<span class=\"_ _8\"></span>nno generate, <span class=\"_ _1\"></span>nei li<span class=\"_ _1\"></span>miti <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span>l valor<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> netto<span class=\"_ _8\"></span> di carico <span class=\"_ _8\"></span>che<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y103c ff7 fs1 fc0 sc0 ls0 ws0\">l\u2019attivit\u00e0 <span class=\"_ _c\"></span>in <span class=\"_ _c\"></span>ogg<span class=\"_ _8\"></span>etto <span class=\"_ _c\"></span>avrebbe <span class=\"_ _c\"></span>avuto<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>se <span class=\"_ _c\"></span>non <span class=\"_ _c\"></span>fo<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>se <span class=\"_ _c\"></span>stata<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>effettuata <span class=\"_ _c\"></span><span class=\"ff3\">la <span class=\"_ _c\"></span>svalutazione <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>s<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>fossero <span class=\"_ _6\"></span>stati <span class=\"_ _c\"></span>effettuati <span class=\"_ _c\"></span>i<span class=\"_ _2b2\"> </span></span><span class=\"ff3\"><span class=\"_ _1\"></span> </span></div><div class=\"t m0 x3 h4 y11f1 ff3 fs1 fc0 sc0 ls0 ws0\">relativi ammorta<span class=\"_ _8\"></span>menti.<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 yebb ff7 fs1 fc0 sc0 ls0 ws0\">Al <span class=\"_ _6\"></span>momento <span class=\"_ _6\"></span>della <span class=\"_ _6\"></span>vendita <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>qu<span class=\"_ _0\"></span>ando <span class=\"_ _6\"></span>non <span class=\"_ _6\"></span>sussistono <span class=\"_ _6\"></span>benefici <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>conomici <span class=\"_ _6\"></span>futuri <span class=\"_ _6\"></span>attesi <span class=\"_ _6\"></span>dall\u2019uso <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>un <span class=\"_ _c\"></span>ben<span class=\"_ _8\"></span>e,<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>esso<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y11f2 ff7 fs1 fc0 sc0 ls0 ws0\">viene <span class=\"_ _0\"></span>eliminato dal <span class=\"_ _0\"></span>bilancio <span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>l\u2019eventua<span class=\"_ _1\"></span>le <span class=\"_ _0\"></span>perdita <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>utile <span class=\"_ _0\"></span>(calcolata come <span class=\"_ _0\"></span>differenza tra <span class=\"_ _6\"></span>il <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>cessione e <span class=\"_ _0\"></span>il<span class=\"_ _2b2\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 x3 h4 y11f3 ff3 fs1 fc0 sc0 ls0 ws0\">valore <span class=\"_ _6\"></span>di <span class=\"_ _0\"></span>carico) <span class=\"_ _6\"></span>viene <span class=\"_ _0\"></span>rilevat<span class=\"ff7\">a <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>conto <span class=\"_ _6\"></span>economico <span class=\"_ _0\"></span>nell\u2019anno <span class=\"_ _6\"></span>della <span class=\"_ _0\"></span>suddetta <span class=\"_ _0\"></span>eliminazione. <span class=\"_ _6\"></span>La <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alutazion<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>iene<span class=\"_ _2b2\"> </span></span><span class=\"ff7\"> </span></div><div class=\"t m0 x3 h4 y1fa ff7 fs1 fc0 sc0 ls0 ws0\">effettuata con<span class=\"_ _1\"></span>siderando i princi<span class=\"_ _1\"></span>pi definiti<span class=\"_ _1\"></span> nell\u2019IFRS 15.<span class=\"_ _2b2\"> </span><span class=\"ff3\"> </span></div><div class=\"t m0 x3 h4 y11f4 ff7 fs1 fc0 sc0 ls0 ws0\">Tra <span class=\"_ _d\"></span>le <span class=\"_ _4d\"> </span>attivit\u00e0 <span class=\"_ _c\"></span>materiali <span class=\"_ _d\"></span>sono <span class=\"_ _4d\"> </span>altres\u00ec <span class=\"_ _c\"></span>iscritti <span class=\"_ _d\"></span>i <span class=\"_ _4d\"> </span>diritti <span class=\"_ _d\"></span>d\u2019uso <span class=\"_ _d\"></span>(\u201c<span class=\"_ _6\"></span><span class=\"ff2\">right <span class=\"_ _c\"></span>of <span class=\"_ _4d\"> </span>use</span>\u201d), <span class=\"_ _d\"></span>in <span class=\"_ _d\"> </span>conformit\u00e0 <span class=\"_ _d\"></span>al <span class=\"_ _d\"></span>principio <span class=\"_ _d\"></span>I<span class=\"_ _0\"></span>FRS <span class=\"_ _c\"></span>16,<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y1041 ff3 fs1 fc0 sc0 ls0 ws0\">connessi a <span class=\"_ _0\"></span>contratti di <span class=\"_ _0\"></span><span class=\"ff2\">lease <span class=\"_ _0\"></span></span>pluriennale, qu<span class=\"_ _0\"></span>alora ricorra la <span class=\"_ _0\"></span>condizione de<span class=\"_ _0\"></span>l controllo es<span class=\"_ _0\"></span>clusivo del <span class=\"_ _0\"></span>bene oggetto<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y1042 ff3 fs1 fc0 sc0 ls0 ws0\">di <span class=\"ff2\">lease <span class=\"ff7\">e la fruiz<span class=\"_ _8\"></span>ione sostanziale di tutti i <span class=\"_ _8\"></span>benefici economici deri<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>anti dall\u2019att<span class=\"_ _1\"></span>ivit\u00e0 lungo il<span class=\"_ _8\"></span> periodo di utilizzo.<span class=\"_ _2b2\"> </span></span></span><span class=\"ff2\"><span class=\"ff7\"><span class=\"ff3\"> </span></span></span></div><div class=\"t m0 x3 h4 y1043 ff3 fs1 fc0 sc0 ls0 ws0\">Il <span class=\"_ _6\"></span><span class=\"ff2\">right of <span class=\"_ _6\"></span>use</span> <span class=\"_ _0\"></span>viene <span class=\"_ _6\"></span>iscritto ad <span class=\"_ _6\"></span>un <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>equivalente <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>somma <span class=\"_ _6\"></span>del <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>attuale <span class=\"_ _0\"></span>dei <span class=\"_ _6\"></span>flussi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>cassa <span class=\"_ _0\"></span>in <span class=\"_ _6\"></span>uscita,<span class=\"_ _2b2\"> </span><span class=\"_ _8\"></span> </div><div class=\"t m0 x3 h4 y1044 ff7 fs1 fc0 sc0 ls0 ws0\">previsti contrattualmente, utilizzando <span class=\"_ _0\"></span>quale fattore <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>attualizza<span class=\"_ _8\"></span>zione<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>tasso <span class=\"_ _0\"></span>previsto <span class=\"_ _0\"></span>nell\u2019acco<span class=\"_ _1\"></span>rdo <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>tasso di<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y11f5 ff3 fs1 fc0 sc0 ls0 ws0\">finanziamento margi<span class=\"_ _8\"></span>nale.<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y11f6 ff3 fs1 fc0 sc0 ls0 ws0\">Il <span class=\"_ _b\"> </span><span class=\"ff2\">righ<span class=\"_ _0\"></span>t <span class=\"_ _b\"> </span>of <span class=\"_ _b\"> </span>use</span> <span class=\"_ _7\"> </span><span class=\"ff7\">viene <span class=\"_ _b\"> </span>ammortizzato <span class=\"_ _b\"> </span>tenendo <span class=\"_ _b\"> </span>in <span class=\"_ _7\"> </span>considerazio<span class=\"_ _1\"></span>ne <span class=\"_ _7\"> </span>il <span class=\"_ _b\"> </span>periodo <span class=\"_ _b\"> </span>non <span class=\"_ _b\"> </span>cancellabile <span class=\"_ _b\"> </span>dell\u2019accordo <span class=\"_ _b\"> </span>che<span class=\"_ _2b2\"> </span></span><span class=\"ff7\"> </span></div><div class=\"t m0 x3 h4 y11f7 ff3 fs1 fc0 sc0 ls0 ws0\">normalmente coinci<span class=\"_ _8\"></span>de con la durata dello <span class=\"_ _8\"></span>stesso.<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y11f8 ff3 fs1 fc0 sc0 ls0 ws0\">Con <span class=\"_ _0\"></span>riferim<span class=\"_ _1\"></span>ento ai <span class=\"_ _0\"></span>contratti di nole<span class=\"_ _0\"></span>ggio pluriennale<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>di autovetture, si <span class=\"_ _0\"></span>procede con la <span class=\"_ _0\"></span>separazione del contratto<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y11f9 ff3 fs1 fc0 sc0 ls0 ws0\">tra la <span class=\"_ _0\"></span>componente <span class=\"_ _0\"></span><span class=\"ff2\">lease,</span> <span class=\"_ _0\"></span>ovvero il <span class=\"_ _0\"></span>corrispettivo di <span class=\"_ _0\"></span>noleggio, e <span class=\"_ _6\"></span><span class=\"ff2\">non <span class=\"_ _0\"></span>lease</span>, relativa ai <span class=\"_ _0\"></span>servizi <span class=\"_ _0\"></span>di manutenzione. <span class=\"_ _0\"></span>La </div></div><div class=\"gs17\"><table class=\"s w46e h4f8\" id=\"_077a62cc-70e0-469e-9246-28e75611e48e\"><tr><td class=\"c x402 y1ea8 w46f h4f9\"><div class=\"t m3c x1ae h261 y1e95 ff6 fs83 fc0 sc0 ls0 ws0\">Tip<span class=\"_ _8\"></span>olo<span class=\"_ _8\"></span>g<span class=\"_ _0\"></span>ia<span class=\"_ _2b2\"> </span></div></td><td class=\"c x403 y1ea8 w470 h4f9\"><div class=\"t m3c x1ae h261 y1e95 ff6 fs83 fc0 sc0 ls0 ws0\">D<span class=\"_ _0\"></span>escrizion<span class=\"_ _8\"></span>e<span class=\"_ _2b2\"> </span></div></td><td class=\"c x404 y1ea9 w1c4 h262\"><div class=\"t m3c x9e h261 y11fd ff6 fs83 fc0 sc0 ls0 ws0\">vita <span class=\"_ _0\"></span>u<span class=\"_ _1\"></span>tile (a<span class=\"_ _0\"></span>n<span class=\"_ _8\"></span>ni)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td class=\"c x405 y1eab w471 h4f6\"><div class=\"t m3c x1ae h263 y1eaa ff4 fs83 fc0 sc0 ls0 ws0\">F<span class=\"_ _0\"></span>a<span class=\"_ _c\"></span>b<span class=\"_ _0\"></span>b<span class=\"_ _6\"></span>ri<span class=\"_ _c\"></span>c<span class=\"_ _8\"></span>a<span class=\"_ _c\"></span>ti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x406 y1eab w472 h4f6\"><div class=\"t m3c x1ae h263 y1eaa ff4 fs83 fc0 sc0 lscf ws0\">25<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x407 y1eac w1c5 h264\"><div class=\"t m3c x145 h263 y1211 ff4 fs83 fc0 sc0 ls0 ws0\">F<span class=\"_ _0\"></span>a<span class=\"_ _c\"></span>b<span class=\"_ _0\"></span>b<span class=\"_ _6\"></span>ri<span class=\"_ _c\"></span>c<span class=\"_ _8\"></span>a<span class=\"_ _c\"></span>ti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x405 y1ead w473 h4f6\"><div class=\"t m3c x1ae h263 y1eaa ff4 fs83 fc0 sc0 ls0 ws0\">Ma<span class=\"_ _6\"></span>n<span class=\"_ _6\"></span>u<span class=\"_ _6\"></span>te<span class=\"_ _6\"></span>n<span class=\"_ _6\"></span>zi<span class=\"_ _c\"></span>o<span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>e<span class=\"_ _c\"></span> s<span class=\"_ _c\"></span>tra<span class=\"_ _6\"></span>o<span class=\"_ _6\"></span>rd<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>n<span class=\"_ _0\"></span>a<span class=\"_ _c\"></span>ri<span class=\"_ _6\"></span>a<span class=\"_ _c\"></span> <span class=\"_ _0\"></span>fa<span class=\"_ _c\"></span>b<span class=\"_ _6\"></span>b<span class=\"_ _0\"></span>ri<span class=\"_ _c\"></span>ca<span class=\"_ _6\"></span>ti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x408 y1ead w472 h4f6\"><div class=\"t m3c x1ae h263 y1eaa ff4 fs83 fc0 sc0 lscf ws0\">25<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td class=\"c x405 y1eaf w474 h4fa\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 ls0 ws0\">C<span class=\"_ _8\"></span>o<span class=\"_ _6\"></span>s<span class=\"_ _c\"></span>tru<span class=\"_ _0\"></span>z<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>o<span class=\"_ _0\"></span>n<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span> l<span class=\"_ _c\"></span>e<span class=\"_ _6\"></span>g<span class=\"_ _0\"></span>ge<span class=\"_ _c\"></span>re<span class=\"_ _2b2\"> </span></div></td><td class=\"c x409 y1eaf w472 h4fa\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 lscf ws0\">10<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td class=\"c x405 y1eb0 w475 h4fa\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 ls0 ws0\">I<span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>p<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span>a<span class=\"_ _6\"></span>n<span class=\"_ _6\"></span>ti<span class=\"_ _c\"></span> ra<span class=\"_ _c\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>o<span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>o<span class=\"_ _6\"></span>n<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span>c<span class=\"_ _1\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x40a y1eb0 w472 h4fa\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 lscf ws0\">10<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td class=\"c x405 y1eb1 w476 h4fa\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 ls0 ws0\">I<span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>p<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span>a<span class=\"_ _6\"></span>n<span class=\"_ _6\"></span>ti<span class=\"_ _c\"></span> d<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span> re<span class=\"_ _6\"></span>g<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>s<span class=\"_ _c\"></span>tr<span class=\"_ _8\"></span>a<span class=\"_ _c\"></span>z<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>o<span class=\"_ _0\"></span>n<span class=\"_ _6\"></span>e<span class=\"_ _2b2\"> </span></div></td><td class=\"c x40b y1eb1 w477 h4fa\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 ls0 ws0\">7<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td class=\"c x405 y1eb2 w478 h4fa\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 ls0 ws0\">I<span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>p<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span>a<span class=\"_ _6\"></span>n<span class=\"_ _6\"></span>ti<span class=\"_ _c\"></span> d<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span> s<span class=\"_ _c\"></span>i<span class=\"_ _c\"></span>n<span class=\"_ _0\"></span>cro<span class=\"_ _0\"></span>n<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span>zza<span class=\"_ _c\"></span>z<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>o<span class=\"_ _0\"></span>n<span class=\"_ _6\"></span>e<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>ce<span class=\"_ _c\"></span>n<span class=\"_ _0\"></span>tri<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span> co<span class=\"_ _0\"></span>n<span class=\"_ _6\"></span>tro<span class=\"_ _0\"></span>l<span class=\"_ _c\"></span>l<span class=\"_ _c\"></span>o<span class=\"_ _2b2\"> </span></div></td><td class=\"c x40c y1eb2 w479 h4fa\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 lscf ws0\">10<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x407 y1eb3 w1c5 h265\"><div class=\"t m3c xea h263 y1213 ff4 fs83 fc0 sc0 ls0 ws0\">I<span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>p<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span>a<span class=\"_ _6\"></span>n<span class=\"_ _6\"></span>ti<span class=\"_ _c\"></span> e<span class=\"_ _c\"></span> m<span class=\"_ _0\"></span>a<span class=\"_ _c\"></span>cch<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>n<span class=\"_ _0\"></span>a<span class=\"_ _c\"></span>ri<span class=\"_ _2b2\"> </span></div></td><td class=\"c x405 y1eb4 w47a h4fa\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 ls0 ws0\">C<span class=\"_ _8\"></span>e<span class=\"_ _c\"></span>n<span class=\"_ _0\"></span>tra<span class=\"_ _c\"></span>l<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span> m<span class=\"_ _0\"></span>a<span class=\"_ _c\"></span>n<span class=\"_ _6\"></span>u<span class=\"_ _0\"></span>a<span class=\"_ _c\"></span>l<span class=\"_ _c\"></span>i<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _c\"></span>d<span class=\"_ _0\"></span> e<span class=\"_ _c\"></span>l<span class=\"_ _c\"></span>e<span class=\"_ _0\"></span>ttro<span class=\"_ _6\"></span>me<span class=\"_ _c\"></span>cca<span class=\"_ _6\"></span>n<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span>ch<span class=\"_ _0\"></span>e<span class=\"_ _2b2\"> </span></div></td><td class=\"c x40d y1eb4 w477 h4fa\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 ls0 ws0\">7<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td class=\"c x405 y1eb5 w47b h4fa\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 ls0 ws0\">C<span class=\"_ _8\"></span>e<span class=\"_ _c\"></span>n<span class=\"_ _0\"></span>tra<span class=\"_ _c\"></span>l<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span> e<span class=\"_ _c\"></span>d<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>mp<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span>a<span class=\"_ _6\"></span>n<span class=\"_ _6\"></span>ti<span class=\"_ _c\"></span> e<span class=\"_ _c\"></span>l<span class=\"_ _6\"></span>e<span class=\"_ _c\"></span>ttr<span class=\"_ _8\"></span>i<span class=\"_ _c\"></span>ci<span class=\"_ _2b2\"> </span></div></td><td class=\"c x40e y1eb5 w47c h4fa\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 lscf ws0\">10<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td class=\"c x405 y1eb6 w47d h4fa\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 ls0 ws0\">Po<span class=\"_ _0\"></span>n<span class=\"_ _6\"></span>ti<span class=\"_ _c\"></span> ra<span class=\"_ _6\"></span>d<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span>o<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>a<span class=\"_ _c\"></span>p<span class=\"_ _0\"></span>p<span class=\"_ _6\"></span>a<span class=\"_ _c\"></span>re<span class=\"_ _6\"></span>cch<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>a<span class=\"_ _6\"></span>tu<span class=\"_ _6\"></span>re<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>A.F<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>e<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>a<span class=\"_ _c\"></span>m<span class=\"_ _0\"></span>p<span class=\"_ _6\"></span>l<span class=\"_ _c\"></span>i<span class=\"_ _6\"></span>f<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>ca<span class=\"_ _6\"></span>z<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>o<span class=\"_ _0\"></span>n<span class=\"_ _6\"></span>e<span class=\"_ _2b2\"> </span></div></td><td class=\"c x40f y1eb6 w479 h4fa\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 lscf ws0\">10<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td class=\"c x405 y1eb7 w47e h4fa\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 ls0 ws0\">I<span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>p<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span>a<span class=\"_ _6\"></span>n<span class=\"_ _6\"></span>ti<span class=\"_ _c\"></span> d<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span> a<span class=\"_ _c\"></span>l<span class=\"_ _c\"></span>i<span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>e<span class=\"_ _c\"></span>n<span class=\"_ _0\"></span>ta<span class=\"_ _c\"></span>zi<span class=\"_ _c\"></span>o<span class=\"_ _0\"></span>n<span class=\"_ _6\"></span>e<span class=\"_ _2b2\"> </span></div></td><td class=\"c x410 y1eb7 w472 h4fa\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 lscf ws0\">11<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x407 y1eb8 w1c5 h266\"><div class=\"t m3c x105 h263 y1215 ff4 fs83 fc0 sc0 ls0 ws0\">Attre<span class=\"_ _6\"></span>zz<span class=\"_ _0\"></span>a<span class=\"_ _c\"></span>tu<span class=\"_ _0\"></span>re<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>n<span class=\"_ _0\"></span>d<span class=\"_ _6\"></span>u<span class=\"_ _6\"></span>s<span class=\"_ _c\"></span>tr<span class=\"_ _1\"></span>i<span class=\"_ _c\"></span>a<span class=\"_ _6\"></span>l<span class=\"_ _c\"></span>i<span class=\"_ _c\"></span> e<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>co<span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>e<span class=\"_ _6\"></span>rci<span class=\"_ _c\"></span>a<span class=\"_ _6\"></span>l<span class=\"_ _c\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x405 y1eb9 w47f h4fa\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 ls0 ws0\">Ap<span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>a<span class=\"_ _c\"></span>re<span class=\"_ _6\"></span>cch<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>a<span class=\"_ _c\"></span>tu<span class=\"_ _0\"></span>re<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span> <span class=\"_ _0\"></span>s<span class=\"_ _c\"></span>e<span class=\"_ _6\"></span>g<span class=\"_ _0\"></span>n<span class=\"_ _6\"></span>a<span class=\"_ _c\"></span>l<span class=\"_ _6\"></span>a<span class=\"_ _c\"></span>zi<span class=\"_ _c\"></span>o<span class=\"_ _0\"></span>n<span class=\"_ _6\"></span>e<span class=\"_ _c\"></span> e<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>a<span class=\"_ _c\"></span>ttre<span class=\"_ _0\"></span>z<span class=\"_ _0\"></span>z<span class=\"_ _0\"></span>a<span class=\"_ _c\"></span>tu<span class=\"_ _0\"></span>re<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span> p<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>s<span class=\"_ _c\"></span>ta<span class=\"_ _2b2\"> </span></div></td><td class=\"c x411 y1eb9 w47c h4fa\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 lscf ws0\">10<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td class=\"c x405 y1eba w480 h4fa\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 ls0 ws0\">Attre<span class=\"_ _6\"></span>zz<span class=\"_ _0\"></span>a<span class=\"_ _c\"></span>tu<span class=\"_ _0\"></span>ra<span class=\"_ _c\"></span> v<span class=\"_ _8\"></span>a<span class=\"_ _c\"></span>ri<span class=\"_ _c\"></span>a<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>n<span class=\"_ _0\"></span>u<span class=\"_ _6\"></span>ta<span class=\"_ _2b2\"> </span></div></td><td class=\"c x412 y1eba w477 h4fa\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 ls0 ws0\">7<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td class=\"c x405 y1ebb w481 h4fa\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 ls0 ws0\">Ma<span class=\"_ _6\"></span>cch<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>n<span class=\"_ _6\"></span>e<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _c\"></span>l<span class=\"_ _6\"></span>e<span class=\"_ _c\"></span>tt<span class=\"_ _1\"></span>ro<span class=\"_ _0\"></span>n<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span>ch<span class=\"_ _0\"></span>e<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _c\"></span> s<span class=\"_ _c\"></span>i<span class=\"_ _6\"></span>s<span class=\"_ _c\"></span>te<span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span> <span class=\"_ _0\"></span>te<span class=\"_ _6\"></span>l<span class=\"_ _c\"></span>e<span class=\"_ _6\"></span>f<span class=\"_ _0\"></span>o<span class=\"_ _6\"></span>n<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span>c<span class=\"_ _1\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x413 y1ebb w477 h4fa\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 ls0 ws0\">7<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td class=\"c x405 y1ebc w482 h4fa\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 ls0 ws0\">Mo<span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>l<span class=\"_ _c\"></span>i<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _c\"></span> m<span class=\"_ _0\"></span>a<span class=\"_ _c\"></span>cch<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>n<span class=\"_ _0\"></span>e<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>o<span class=\"_ _6\"></span>rd<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>n<span class=\"_ _0\"></span>a<span class=\"_ _c\"></span>ri<span class=\"_ _c\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span> u<span class=\"_ _6\"></span>f<span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>ci<span class=\"_ _6\"></span>o<span class=\"_ _2b2\"> </span></div></td><td class=\"c x414 y1ebc w472 h4fa\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 lscf ws0\">10<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x407 y1ebd w1c5 h267\"><div class=\"t m3c x80 h263 y120d ff4 fs83 fc0 sc0 ls0 ws0\">Al<span class=\"_ _c\"></span>tr<span class=\"_ _8\"></span>i<span class=\"_ _c\"></span> <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>e<span class=\"_ _c\"></span>n<span class=\"_ _0\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x405 y1ebe w483 h4fa\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 ls0 ws0\">Ap<span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>a<span class=\"_ _c\"></span>re<span class=\"_ _6\"></span>cch<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>a<span class=\"_ _c\"></span>tu<span class=\"_ _0\"></span>re<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>e<span class=\"_ _c\"></span>r<span class=\"_ _1\"></span> e<span class=\"_ _c\"></span>l<span class=\"_ _6\"></span>a<span class=\"_ _c\"></span>b<span class=\"_ _6\"></span>.n<span class=\"_ _0\"></span>e<span class=\"_ _c\"></span> d<span class=\"_ _6\"></span>a<span class=\"_ _c\"></span>ti<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>m<span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>re<span class=\"_ _6\"></span>s<span class=\"_ _c\"></span>i<span class=\"_ _c\"></span> i<span class=\"_ _c\"></span> co<span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>u<span class=\"_ _6\"></span>te<span class=\"_ _c\"></span>r<span class=\"_ _2b2\"> </span></div></td><td class=\"c x415 y1ebe w477 h4fa\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 ls0 ws0\">5<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td class=\"c x405 y1ebf w484 h4fb\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 ls0 ws0\">Au<span class=\"_ _6\"></span>to<span class=\"_ _0\"></span>ve<span class=\"_ _6\"></span>ttu<span class=\"_ _0\"></span>re<span class=\"_ _6\"></span>, <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>o<span class=\"_ _6\"></span>to<span class=\"_ _0\"></span>ci<span class=\"_ _c\"></span>cl<span class=\"_ _c\"></span>i<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>s<span class=\"_ _c\"></span>i<span class=\"_ _c\"></span>mi<span class=\"_ _c\"></span>l<span class=\"_ _c\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x416 y1ebf w485 h4fb\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 ls0 ws0\">4<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td class=\"c x405 y1ec0 w486 h4fb\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 ls0 ws0\">Ve<span class=\"_ _c\"></span>l<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span>v<span class=\"_ _8\"></span>o<span class=\"_ _6\"></span>l<span class=\"_ _c\"></span>i<span class=\"_ _c\"></span> a<span class=\"_ _c\"></span>zi<span class=\"_ _c\"></span>e<span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>d<span class=\"_ _6\"></span>a<span class=\"_ _c\"></span>l<span class=\"_ _c\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x417 y1ec0 w47c h4fb\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 lscf ws0\">15<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td class=\"c x405 y1ec1 w487 h4fb\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 ls0 ws0\">Eq<span class=\"_ _6\"></span>u<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>p<span class=\"_ _6\"></span>a<span class=\"_ _c\"></span>gg<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>a<span class=\"_ _c\"></span>me<span class=\"_ _6\"></span>n<span class=\"_ _6\"></span>to<span class=\"_ _6\"></span> d<span class=\"_ _6\"></span>e<span class=\"_ _c\"></span>i<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>ve<span class=\"_ _0\"></span>l<span class=\"_ _c\"></span>i<span class=\"_ _c\"></span>v<span class=\"_ _8\"></span>o<span class=\"_ _6\"></span>l<span class=\"_ _c\"></span>i<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _c\"></span> s<span class=\"_ _c\"></span>i<span class=\"_ _6\"></span>s<span class=\"_ _c\"></span>te<span class=\"_ _c\"></span>mi<span class=\"_ _c\"></span> d<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span> ra<span class=\"_ _6\"></span>d<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span>o<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>s<span class=\"_ _c\"></span>u<span class=\"_ _0\"></span>re<span class=\"_ _2b2\"> </span></div></td><td class=\"c x418 y1ec1 w472 h4fb\"><div class=\"t m3c x1ae h263 y1eae ff4 fs83 fc0 sc0 lscf ws0\">10<span class=\"_ _2b2\"> </span></div></td></tr></table></div>componente <span class=\"_ _8\"></span><span class=\"ff2\">lease<span class=\"ff3\"> <span class=\"_ _8\"></span><span class=\"ff7\">\u00e8 <span class=\"_ _8\"></span>inclusa <span class=\"_ _8\"></span>nell\u2019ambit<span class=\"_ _1\"></span>o <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span><span class=\"ff2\">right <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>use<span class=\"ff3\"> <span class=\"_ _8\"></span>mentre <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>componente <span class=\"_ _8\"></span><span class=\"ff2\">non <span class=\"_ _8\"></span>lease<span class=\"ff3\"> <span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>iene <span class=\"_ _8\"></span>imputata<span class=\"_ _8\"></span> a<span class=\"_ _8\"></span> conto<span class=\"_ _2b2\"> </span></span></span></span></span></span></span></span><span class=\"ff2\"><span class=\"ff3\"><span class=\"ff7\"><span class=\"ff2\"><span class=\"ff3\"><span class=\"ff2\"><span class=\"ff3\"> </span></span></span></span></span></span></span>economico.<span class=\"_ _2b2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-619": {
   "value": "Attivit\u00e0 immate<span class=\"_ _1\"></span>riali<span class=\"_ _2b2\"> </span>Le <span class=\"_ _4d\"> </span>Attivit\u00e0 <span class=\"_ _b\"> </span>immateriali<span class=\"_ _1\"></span> <span class=\"_ _4d\"> </span>s<span class=\"_ _0\"></span>ono <span class=\"_ _4d\"> </span>costituite <span class=\"_ _4d\"> </span>da <span class=\"_ _4d\"> </span>elementi <span class=\"_ _4d\"> </span>non <span class=\"_ _b\"> </span>monetari, <span class=\"_ _4d\"> </span>identificabili<span class=\"_ _1\"></span> <span class=\"_ _4d\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _4d\"> </span>privi <span class=\"_ _b\"> </span>di <span class=\"_ _b\"> </span>consistenza<span class=\"_ _8\"></span> <span class=\"_ _b\"> </span>fisica,<span class=\"_ _2b2\"> </span>controllabili <span class=\"_ _c\"></span>e <span class=\"_ _d\"> </span>atti <span class=\"_ _d\"></span>a <span class=\"_ _4d\"> </span>generare <span class=\"_ _c\"></span>benefici <span class=\"_ _d\"></span>economici <span class=\"_ _c\"></span>futuri. <span class=\"_ _d\"></span>Tali <span class=\"_ _d\"></span>elementi <span class=\"_ _c\"></span>sono <span class=\"_ _d\"></span>rilevati <span class=\"_ _d\"></span>al <span class=\"_ _d\"></span>costo <span class=\"_ _c\"></span>di <span class=\"_ _4d\"> </span>acquisto <span class=\"_ _d\"></span>o <span class=\"_ _c\"></span>di<span class=\"_ _2b2\"> </span>produzione, comprensivo degli <span class=\"_ _0\"></span>oneri <span class=\"_ _0\"></span>accessori di <span class=\"_ _0\"></span>diretta imputazione necessari a <span class=\"_ _0\"></span>rendere <span class=\"_ _0\"></span>le attivit\u00e0 disp<span class=\"_ _0\"></span>onibil<span class=\"_ _8\"></span>i<span class=\"_ _2b2\"> </span>per l\u2019uso, al netto<span class=\"_ _1\"></span> degli ammortam<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nti cumulati<span class=\"_ _8\"></span> (<span class=\"_ _0\"></span>ad eccezione d<span class=\"_ _1\"></span>elle attivit\u00e0 im<span class=\"_ _1\"></span>materiali a vita<span class=\"_ _8\"></span> u<span class=\"_ _0\"></span>tile indefinit<span class=\"_ _1\"></span>a) e<span class=\"_ _2b2\"> </span>delle <span class=\"_ _b\"> </span>eventuali <span class=\"_ _b\"> </span>perdite <span class=\"_ _b\"> </span>di <span class=\"_ _b\"> </span>v<span class=\"_ _0\"></span>alore. <span class=\"_ _b\"> </span>Le <span class=\"_ _b\"> </span>attivit\u00e0 <span class=\"_ _b\"> </span>immateriali <span class=\"_ _b\"> </span>acquisite <span class=\"_ _7\"> </span>attraverso <span class=\"_ _b\"> </span>operazioni <span class=\"_ _4d\"> </span>di  a<span class=\"_ _1\"></span>ggregazion<span class=\"_ _1\"></span>e <span class=\"_ _7\"> </span>di<span class=\"_ _2b2\"> </span>imprese, <span class=\"_ _c\"></span>q<span class=\"_ _8\"></span>uali <span class=\"_ _c\"></span>l\u2019avviament<span class=\"_ _8\"></span>o,<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>sono <span class=\"_ _6\"></span>iscritte <span class=\"_ _c\"></span>al <span class=\"_ _6\"></span>v<span class=\"_ _0\"></span>alore <span class=\"_ _6\"></span>equo <span class=\"_ _c\"></span>definito <span class=\"_ _6\"></span>alla <span class=\"_ _c\"></span>data <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>acquisizion<span class=\"_ _1\"></span>e, <span class=\"_ _c\"></span>se <span class=\"_ _c\"></span>ta<span class=\"_ _8\"></span>le <span class=\"_ _c\"></span>valore <span class=\"_ _c\"></span>p<span class=\"_ _8\"></span>u\u00f2<span class=\"_ _2b2\"> </span>essere d<span class=\"_ _1\"></span>eterminato <span class=\"_ _8\"></span>in modo <span class=\"_ _1\"></span>attendibile<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span> Le <span class=\"_ _8\"></span>attivit\u00e0 immat<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>riali p<span class=\"_ _8\"></span>ro<span class=\"_ _0\"></span>dotte int<span class=\"_ _8\"></span>ernamente non<span class=\"_ _8\"></span> s<span class=\"_ _0\"></span>ono capita<span class=\"_ _1\"></span>lizzate <span class=\"_ _8\"></span>e<span class=\"_ _2b2\"> </span>si rilevano n<span class=\"_ _1\"></span>el Conto Econo<span class=\"_ _8\"></span>mico dell\u2019esercizio in cui so<span class=\"_ _8\"></span>no <span class=\"_ _0\"></span>state sost<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nute.<span class=\"_ _2b2\"> </span>L\u2019ammortamento<span class=\"_ _8\"></span> <span class=\"_ _6\"></span>ha inizio <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>momento in <span class=\"_ _0\"></span>cui <span class=\"_ _6\"></span>l\u2019att<span class=\"_ _1\"></span>ivit\u00e0 <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>disponibile<span class=\"_ _8\"></span> <span class=\"_ _6\"></span>all\u2019uso ed <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>ripartito sistematicamente in<span class=\"_ _2b2\"> </span>relazione alla r<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>sidua possi<span class=\"_ _8\"></span>bilit\u00e0 di utilizzazione dell<span class=\"_ _1\"></span>a stessa. La vita utile d<span class=\"_ _1\"></span>elle attivit\u00e0<span class=\"_ _1\"></span> immateriali \u00e8 val<span class=\"_ _1\"></span>utata come d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>finita o ind<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>finita.<span class=\"_ _2b2\"> </span>Le <span class=\"_ _0\"></span>attivit\u00e0 immateriali a <span class=\"_ _0\"></span>vita utile <span class=\"_ _0\"></span>definita <span class=\"_ _0\"></span>sono ammortizzate a <span class=\"_ _0\"></span>quote cos<span class=\"_ _0\"></span>tanti lungo <span class=\"_ _0\"></span>la loro <span class=\"_ _0\"></span>vita <span class=\"_ _0\"></span>utile stimata <span class=\"_ _0\"></span>e<span class=\"_ _2b2\"> </span>sottoposte <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>t<span class=\"_ _8\"></span>est <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>recupera<span class=\"_ _8\"></span>bilit\u00e0 <span class=\"_ _8\"></span>(<span class=\"ff2\">impairment <span class=\"_ _8\"></span>test<span class=\"ff3\">) <span class=\"_ _8\"></span>qu<span class=\"_ _1\"></span>alora <span class=\"_ _8\"></span>vi <span class=\"_ _8\"></span>siano <span class=\"_ _16\"></span>indicazioni <span class=\"_ _8\"></span>di <span class=\"_ _16\"></span>una <span class=\"_ _8\"></span>possibile <span class=\"_ _8\"></span>per<span class=\"_ _1\"></span>dita <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>valo<span class=\"_ _8\"></span>re.<span class=\"_ _2b2\"> </span></span></span>La <span class=\"_ _d\"></span>vita <span class=\"_ _c\"></span>utile <span class=\"_ _d\"></span>residua <span class=\"_ _c\"></span>v<span class=\"_ _0\"></span>iene <span class=\"_ _c\"></span>riesaminata <span class=\"_ _c\"></span>alla <span class=\"_ _d\"></span>fine <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>ciascun <span class=\"_ _c\"></span>esercizio <span class=\"_ _d\"></span>o <span class=\"_ _d\"></span>pi\u00f9 <span class=\"_ _d\"></span>frequent<span class=\"_ _1\"></span>emente <span class=\"_ _c\"></span>se <span class=\"_ _d\"></span>necessario. <span class=\"_ _c\"></span>Le<span class=\"_ _2b2\"> </span>variazioni della<span class=\"_ _8\"></span> vita utile attesa<span class=\"_ _8\"></span> o delle modalit\u00e0<span class=\"_ _1\"></span> con cui i <span class=\"_ _8\"></span>f<span class=\"_ _0\"></span>uturi b<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nefici e<span class=\"ff7\">conomici l<span class=\"_ _8\"></span>egati all\u2019attivit\u00e0 im<span class=\"_ _8\"></span>materiale<span class=\"_ _2b2\"> </span></span>sono conseguiti<span class=\"_ _1\"></span> dal Gru<span class=\"_ _1\"></span>ppo vengono<span class=\"_ _1\"></span> rilevate <span class=\"_ _1\"></span>modificando il <span class=\"_ _1\"></span>periodo e/o<span class=\"_ _8\"></span> il metodo di ammortam<span class=\"_ _8\"></span>ento e trattate<span class=\"_ _2b2\"> </span>come modifiche <span class=\"_ _1\"></span>delle stime conta<span class=\"_ _1\"></span>bili. Gli <span class=\"_ _c\"></span>utili <span class=\"_ _c\"></span>o <span class=\"_ _c\"></span>le <span class=\"_ _c\"></span>pe<span class=\"_ _1\"></span>rdite <span class=\"_ _c\"></span>deriva<span class=\"_ _8\"></span>nti <span class=\"_ _c\"></span>dall\u2019alienazione <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>un<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>bene <span class=\"_ _c\"></span>immate<span class=\"_ _1\"></span>riale <span class=\"_ _c\"></span>sono <span class=\"_ _c\"></span>misurati<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>come <span class=\"_ _c\"></span>la <span class=\"_ _c\"></span>differenza <span class=\"_ _c\"></span>fr<span class=\"_ _8\"></span>a <span class=\"_ _c\"></span>il<span class=\"_ _2b2\"> </span>ricavo <span class=\"_ _4\"> </span>netto <span class=\"_ _40\"> </span>di <span class=\"_ _4\"> </span>vendita <span class=\"_ _4\"> </span>e <span class=\"_ _40\"> </span>il <span class=\"_ _40\"> </span>valore <span class=\"_ _4\"> </span>contabile <span class=\"_ _4\"> </span>del <span class=\"_ _40\"> </span>bene <span class=\"_ _4\"> </span>e <span class=\"_ _4\"> </span>s<span class=\"_ _0\"></span>ono <span class=\"_ _4\"> </span>rilevati <span class=\"_ _4\"> </span>a <span class=\"_ _40\"> </span>conto <span class=\"_ _4\"> </span>economico <span class=\"_ _4\"> </span>al <span class=\"_ _40\"> </span>momento<span class=\"_ _2b2\"> </span>dell\u2019alienazi<span class=\"_ _1\"></span>one. La valutazi<span class=\"_ _8\"></span>one v<span class=\"_ _0\"></span>iene eff<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ttuata considerando i <span class=\"_ _8\"></span>principi definiti nel<span class=\"_ _1\"></span>l\u2019IFRS 15.<span class=\"_ _2b2\"> </span>Le <span class=\"_ _6\"></span>attivit\u00e0 <span class=\"_ _0\"></span>immateriali <span class=\"_ _0\"></span>con <span class=\"_ _6\"></span>vita <span class=\"_ _6\"></span>utile <span class=\"_ _0\"></span>indefinita <span class=\"_ _6\"></span>non <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _0\"></span>assoggettate <span class=\"_ _0\"></span>ad <span class=\"_ _6\"></span>ammortamento <span class=\"_ _0\"></span>sistematico <span class=\"_ _0\"></span>bens\u00ec <span class=\"_ _6\"></span>ad<span class=\"_ _2b2\"> </span>una <span class=\"_ _6\"></span>valutazione <span class=\"_ _6\"></span>almeno <span class=\"_ _6\"></span>annuale <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>olta <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>individuare <span class=\"_ _6\"></span>eventuali <span class=\"_ _6\"></span>perdit<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>v<span class=\"_ _0\"></span>alore <span class=\"_ _6\"></span>(<span class=\"_ _6\"></span><span class=\"ff2\">impairme<span class=\"_ _8\"></span>nt <span class=\"_ _c\"></span>test<span class=\"ff3\">), <span class=\"_ _0\"></span>sia <span class=\"_ _c\"></span>a <span class=\"_ _0\"></span>live<span class=\"_ _0\"></span>llo<span class=\"_ _2b2\"> </span></span></span>individuale sia a <span class=\"_ _0\"></span>livello di <span class=\"_ _0\"></span>unit\u00e0 generatrice di flussi <span class=\"_ _0\"></span>di cassa. <span class=\"_ _0\"></span>L\u2019eventual<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>cambia<span class=\"_ _8\"></span>mento <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>vita utile <span class=\"_ _0\"></span>indefini<span class=\"_ _8\"></span>ta <span class=\"_ _0\"></span>a<span class=\"_ _2b2\"> </span>vita utile definit<span class=\"_ _8\"></span>a v<span class=\"_ _0\"></span>iene appl<span class=\"_ _8\"></span>icato su base prospettica.<span class=\"_ _8\"></span> Il <span class=\"_ _d\"></span>Gruppo <span class=\"_ _c\"></span>non <span class=\"_ _d\"></span>iscrive <span class=\"_ _d\"></span>attivit\u00e0<span class=\"_ _8\"></span> <span class=\"_ _d\"></span>a <span class=\"_ _d\"></span>vita <span class=\"_ _d\"></span>utile <span class=\"_ _d\"></span>indefinita <span class=\"_ _c\"></span>ad <span class=\"_ _d\"></span>eccezione <span class=\"_ _c\"></span>dell\u2019Avviamento <span class=\"_ _c\"></span>derivante <span class=\"_ _c\"></span>da <span class=\"_ _d\"></span>operazioni <span class=\"_ _c\"></span>di<span class=\"_ _2b2\"> </span>aggregazione azie<span class=\"_ _8\"></span>nd<span class=\"_ _0\"></span>ale.<span class=\"_ _2b2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-654": {
   "value": "Attivit\u00e0 immate<span class=\"_ _1\"></span>riali<span class=\"_ _2b2\"> </span>Le <span class=\"_ _4d\"> </span>Attivit\u00e0 <span class=\"_ _b\"> </span>immateriali<span class=\"_ _1\"></span> <span class=\"_ _4d\"> </span>s<span class=\"_ _0\"></span>ono <span class=\"_ _4d\"> </span>costituite <span class=\"_ _4d\"> </span>da <span class=\"_ _4d\"> </span>elementi <span class=\"_ _4d\"> </span>non <span class=\"_ _b\"> </span>monetari, <span class=\"_ _4d\"> </span>identificabili<span class=\"_ _1\"></span> <span class=\"_ _4d\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _4d\"> </span>privi <span class=\"_ _b\"> </span>di <span class=\"_ _b\"> </span>consistenza<span class=\"_ _8\"></span> <span class=\"_ _b\"> </span>fisica,<span class=\"_ _2b2\"> </span>controllabili <span class=\"_ _c\"></span>e <span class=\"_ _d\"> </span>atti <span class=\"_ _d\"></span>a <span class=\"_ _4d\"> </span>generare <span class=\"_ _c\"></span>benefici <span class=\"_ _d\"></span>economici <span class=\"_ _c\"></span>futuri. <span class=\"_ _d\"></span>Tali <span class=\"_ _d\"></span>elementi <span class=\"_ _c\"></span>sono <span class=\"_ _d\"></span>rilevati <span class=\"_ _d\"></span>al <span class=\"_ _d\"></span>costo <span class=\"_ _c\"></span>di <span class=\"_ _4d\"> </span>acquisto <span class=\"_ _d\"></span>o <span class=\"_ _c\"></span>di<span class=\"_ _2b2\"> </span>produzione, comprensivo degli <span class=\"_ _0\"></span>oneri <span class=\"_ _0\"></span>accessori di <span class=\"_ _0\"></span>diretta imputazione necessari a <span class=\"_ _0\"></span>rendere <span class=\"_ _0\"></span>le attivit\u00e0 disp<span class=\"_ _0\"></span>onibil<span class=\"_ _8\"></span>i<span class=\"_ _2b2\"> </span>per l\u2019uso, al netto<span class=\"_ _1\"></span> degli ammortam<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nti cumulati<span class=\"_ _8\"></span> (<span class=\"_ _0\"></span>ad eccezione d<span class=\"_ _1\"></span>elle attivit\u00e0 im<span class=\"_ _1\"></span>materiali a vita<span class=\"_ _8\"></span> u<span class=\"_ _0\"></span>tile indefinit<span class=\"_ _1\"></span>a) e<span class=\"_ _2b2\"> </span>delle <span class=\"_ _b\"> </span>eventuali <span class=\"_ _b\"> </span>perdite <span class=\"_ _b\"> </span>di <span class=\"_ _b\"> </span>v<span class=\"_ _0\"></span>alore. <span class=\"_ _b\"> </span>Le <span class=\"_ _b\"> </span>attivit\u00e0 <span class=\"_ _b\"> </span>immateriali <span class=\"_ _b\"> </span>acquisite <span class=\"_ _7\"> </span>attraverso <span class=\"_ _b\"> </span>operazioni <span class=\"_ _4d\"> </span>di  a<span class=\"_ _1\"></span>ggregazion<span class=\"_ _1\"></span>e <span class=\"_ _7\"> </span>di<span class=\"_ _2b2\"> </span>imprese, <span class=\"_ _c\"></span>q<span class=\"_ _8\"></span>uali <span class=\"_ _c\"></span>l\u2019avviament<span class=\"_ _8\"></span>o,<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>sono <span class=\"_ _6\"></span>iscritte <span class=\"_ _c\"></span>al <span class=\"_ _6\"></span>v<span class=\"_ _0\"></span>alore <span class=\"_ _6\"></span>equo <span class=\"_ _c\"></span>definito <span class=\"_ _6\"></span>alla <span class=\"_ _c\"></span>data <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>acquisizion<span class=\"_ _1\"></span>e, <span class=\"_ _c\"></span>se <span class=\"_ _c\"></span>ta<span class=\"_ _8\"></span>le <span class=\"_ _c\"></span>valore <span class=\"_ _c\"></span>p<span class=\"_ _8\"></span>u\u00f2<span class=\"_ _2b2\"> </span>essere d<span class=\"_ _1\"></span>eterminato <span class=\"_ _8\"></span>in modo <span class=\"_ _1\"></span>attendibile<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span> Le <span class=\"_ _8\"></span>attivit\u00e0 immat<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>riali p<span class=\"_ _8\"></span>ro<span class=\"_ _0\"></span>dotte int<span class=\"_ _8\"></span>ernamente non<span class=\"_ _8\"></span> s<span class=\"_ _0\"></span>ono capita<span class=\"_ _1\"></span>lizzate <span class=\"_ _8\"></span>e<span class=\"_ _2b2\"> </span>si rilevano n<span class=\"_ _1\"></span>el Conto Econo<span class=\"_ _8\"></span>mico dell\u2019esercizio in cui so<span class=\"_ _8\"></span>no <span class=\"_ _0\"></span>state sost<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nute.<span class=\"_ _2b2\"> </span>L\u2019ammortamento<span class=\"_ _8\"></span> <span class=\"_ _6\"></span>ha inizio <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>momento in <span class=\"_ _0\"></span>cui <span class=\"_ _6\"></span>l\u2019att<span class=\"_ _1\"></span>ivit\u00e0 <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>disponibile<span class=\"_ _8\"></span> <span class=\"_ _6\"></span>all\u2019uso ed <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>ripartito sistematicamente in<span class=\"_ _2b2\"> </span>relazione alla r<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>sidua possi<span class=\"_ _8\"></span>bilit\u00e0 di utilizzazione dell<span class=\"_ _1\"></span>a stessa. La vita utile d<span class=\"_ _1\"></span>elle attivit\u00e0<span class=\"_ _1\"></span> immateriali \u00e8 val<span class=\"_ _1\"></span>utata come d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>finita o ind<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>finita.<span class=\"_ _2b2\"> </span>Le <span class=\"_ _0\"></span>attivit\u00e0 immateriali a <span class=\"_ _0\"></span>vita utile <span class=\"_ _0\"></span>definita <span class=\"_ _0\"></span>sono ammortizzate a <span class=\"_ _0\"></span>quote cos<span class=\"_ _0\"></span>tanti lungo <span class=\"_ _0\"></span>la loro <span class=\"_ _0\"></span>vita <span class=\"_ _0\"></span>utile stimata <span class=\"_ _0\"></span>e<span class=\"_ _2b2\"> </span>sottoposte <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>t<span class=\"_ _8\"></span>est <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>recupera<span class=\"_ _8\"></span>bilit\u00e0 <span class=\"_ _8\"></span>(<span class=\"ff2\">impairment <span class=\"_ _8\"></span>test<span class=\"ff3\">) <span class=\"_ _8\"></span>qu<span class=\"_ _1\"></span>alora <span class=\"_ _8\"></span>vi <span class=\"_ _8\"></span>siano <span class=\"_ _16\"></span>indicazioni <span class=\"_ _8\"></span>di <span class=\"_ _16\"></span>una <span class=\"_ _8\"></span>possibile <span class=\"_ _8\"></span>per<span class=\"_ _1\"></span>dita <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>valo<span class=\"_ _8\"></span>re.<span class=\"_ _2b2\"> </span></span></span>La <span class=\"_ _d\"></span>vita <span class=\"_ _c\"></span>utile <span class=\"_ _d\"></span>residua <span class=\"_ _c\"></span>v<span class=\"_ _0\"></span>iene <span class=\"_ _c\"></span>riesaminata <span class=\"_ _c\"></span>alla <span class=\"_ _d\"></span>fine <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>ciascun <span class=\"_ _c\"></span>esercizio <span class=\"_ _d\"></span>o <span class=\"_ _d\"></span>pi\u00f9 <span class=\"_ _d\"></span>frequent<span class=\"_ _1\"></span>emente <span class=\"_ _c\"></span>se <span class=\"_ _d\"></span>necessario. <span class=\"_ _c\"></span>Le<span class=\"_ _2b2\"> </span>variazioni della<span class=\"_ _8\"></span> vita utile attesa<span class=\"_ _8\"></span> o delle modalit\u00e0<span class=\"_ _1\"></span> con cui i <span class=\"_ _8\"></span>f<span class=\"_ _0\"></span>uturi b<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nefici e<span class=\"ff7\">conomici l<span class=\"_ _8\"></span>egati all\u2019attivit\u00e0 im<span class=\"_ _8\"></span>materiale<span class=\"_ _2b2\"> </span></span>sono conseguiti<span class=\"_ _1\"></span> dal Gru<span class=\"_ _1\"></span>ppo vengono<span class=\"_ _1\"></span> rilevate <span class=\"_ _1\"></span>modificando il <span class=\"_ _1\"></span>periodo e/o<span class=\"_ _8\"></span> il metodo di ammortam<span class=\"_ _8\"></span>ento e trattate<span class=\"_ _2b2\"> </span>come modifiche <span class=\"_ _1\"></span>delle stime conta<span class=\"_ _1\"></span>bili. Gli <span class=\"_ _c\"></span>utili <span class=\"_ _c\"></span>o <span class=\"_ _c\"></span>le <span class=\"_ _c\"></span>pe<span class=\"_ _1\"></span>rdite <span class=\"_ _c\"></span>deriva<span class=\"_ _8\"></span>nti <span class=\"_ _c\"></span>dall\u2019alienazione <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>un<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>bene <span class=\"_ _c\"></span>immate<span class=\"_ _1\"></span>riale <span class=\"_ _c\"></span>sono <span class=\"_ _c\"></span>misurati<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>come <span class=\"_ _c\"></span>la <span class=\"_ _c\"></span>differenza <span class=\"_ _c\"></span>fr<span class=\"_ _8\"></span>a <span class=\"_ _c\"></span>il<span class=\"_ _2b2\"> </span>ricavo <span class=\"_ _4\"> </span>netto <span class=\"_ _40\"> </span>di <span class=\"_ _4\"> </span>vendita <span class=\"_ _4\"> </span>e <span class=\"_ _40\"> </span>il <span class=\"_ _40\"> </span>valore <span class=\"_ _4\"> </span>contabile <span class=\"_ _4\"> </span>del <span class=\"_ _40\"> </span>bene <span class=\"_ _4\"> </span>e <span class=\"_ _4\"> </span>s<span class=\"_ _0\"></span>ono <span class=\"_ _4\"> </span>rilevati <span class=\"_ _4\"> </span>a <span class=\"_ _40\"> </span>conto <span class=\"_ _4\"> </span>economico <span class=\"_ _4\"> </span>al <span class=\"_ _40\"> </span>momento<span class=\"_ _2b2\"> </span>dell\u2019alienazi<span class=\"_ _1\"></span>one. La valutazi<span class=\"_ _8\"></span>one v<span class=\"_ _0\"></span>iene eff<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ttuata considerando i <span class=\"_ _8\"></span>principi definiti nel<span class=\"_ _1\"></span>l\u2019IFRS 15.<span class=\"_ _2b2\"> </span>Le <span class=\"_ _6\"></span>attivit\u00e0 <span class=\"_ _0\"></span>immateriali <span class=\"_ _0\"></span>con <span class=\"_ _6\"></span>vita <span class=\"_ _6\"></span>utile <span class=\"_ _0\"></span>indefinita <span class=\"_ _6\"></span>non <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _0\"></span>assoggettate <span class=\"_ _0\"></span>ad <span class=\"_ _6\"></span>ammortamento <span class=\"_ _0\"></span>sistematico <span class=\"_ _0\"></span>bens\u00ec <span class=\"_ _6\"></span>ad<span class=\"_ _2b2\"> </span>una <span class=\"_ _6\"></span>valutazione <span class=\"_ _6\"></span>almeno <span class=\"_ _6\"></span>annuale <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>olta <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>individuare <span class=\"_ _6\"></span>eventuali <span class=\"_ _6\"></span>perdit<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>v<span class=\"_ _0\"></span>alore <span class=\"_ _6\"></span>(<span class=\"_ _6\"></span><span class=\"ff2\">impairme<span class=\"_ _8\"></span>nt <span class=\"_ _c\"></span>test<span class=\"ff3\">), <span class=\"_ _0\"></span>sia <span class=\"_ _c\"></span>a <span class=\"_ _0\"></span>live<span class=\"_ _0\"></span>llo<span class=\"_ _2b2\"> </span></span></span>individuale sia a <span class=\"_ _0\"></span>livello di <span class=\"_ _0\"></span>unit\u00e0 generatrice di flussi <span class=\"_ _0\"></span>di cassa. <span class=\"_ _0\"></span>L\u2019eventual<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>cambia<span class=\"_ _8\"></span>mento <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>vita utile <span class=\"_ _0\"></span>indefini<span class=\"_ _8\"></span>ta <span class=\"_ _0\"></span>a<span class=\"_ _2b2\"> </span>vita utile definit<span class=\"_ _8\"></span>a v<span class=\"_ _0\"></span>iene appl<span class=\"_ _8\"></span>icato su base prospettica.<span class=\"_ _8\"></span> Il <span class=\"_ _d\"></span>Gruppo <span class=\"_ _c\"></span>non <span class=\"_ _d\"></span>iscrive <span class=\"_ _d\"></span>attivit\u00e0<span class=\"_ _8\"></span> <span class=\"_ _d\"></span>a <span class=\"_ _d\"></span>vita <span class=\"_ _d\"></span>utile <span class=\"_ _d\"></span>indefinita <span class=\"_ _c\"></span>ad <span class=\"_ _d\"></span>eccezione <span class=\"_ _c\"></span>dell\u2019Avviamento <span class=\"_ _c\"></span>derivante <span class=\"_ _c\"></span>da <span class=\"_ _d\"></span>operazioni <span class=\"_ _c\"></span>di<span class=\"_ _2b2\"> </span>aggregazione azie<span class=\"_ _8\"></span>nd<span class=\"_ _0\"></span>ale.<span class=\"_ _2b2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-663": {
   "value": "Attivit\u00e0 immate<span class=\"_ _1\"></span>riali<span class=\"_ _2b2\"> </span>Le <span class=\"_ _4d\"> </span>Attivit\u00e0 <span class=\"_ _b\"> </span>immateriali<span class=\"_ _1\"></span> <span class=\"_ _4d\"> </span>s<span class=\"_ _0\"></span>ono <span class=\"_ _4d\"> </span>costituite <span class=\"_ _4d\"> </span>da <span class=\"_ _4d\"> </span>elementi <span class=\"_ _4d\"> </span>non <span class=\"_ _b\"> </span>monetari, <span class=\"_ _4d\"> </span>identificabili<span class=\"_ _1\"></span> <span class=\"_ _4d\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _4d\"> </span>privi <span class=\"_ _b\"> </span>di <span class=\"_ _b\"> </span>consistenza<span class=\"_ _8\"></span> <span class=\"_ _b\"> </span>fisica,<span class=\"_ _2b2\"> </span>controllabili <span class=\"_ _c\"></span>e <span class=\"_ _d\"> </span>atti <span class=\"_ _d\"></span>a <span class=\"_ _4d\"> </span>generare <span class=\"_ _c\"></span>benefici <span class=\"_ _d\"></span>economici <span class=\"_ _c\"></span>futuri. <span class=\"_ _d\"></span>Tali <span class=\"_ _d\"></span>elementi <span class=\"_ _c\"></span>sono <span class=\"_ _d\"></span>rilevati <span class=\"_ _d\"></span>al <span class=\"_ _d\"></span>costo <span class=\"_ _c\"></span>di <span class=\"_ _4d\"> </span>acquisto <span class=\"_ _d\"></span>o <span class=\"_ _c\"></span>di<span class=\"_ _2b2\"> </span>produzione, comprensivo degli <span class=\"_ _0\"></span>oneri <span class=\"_ _0\"></span>accessori di <span class=\"_ _0\"></span>diretta imputazione necessari a <span class=\"_ _0\"></span>rendere <span class=\"_ _0\"></span>le attivit\u00e0 disp<span class=\"_ _0\"></span>onibil<span class=\"_ _8\"></span>i<span class=\"_ _2b2\"> </span>per l\u2019uso, al netto<span class=\"_ _1\"></span> degli ammortam<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nti cumulati<span class=\"_ _8\"></span> (<span class=\"_ _0\"></span>ad eccezione d<span class=\"_ _1\"></span>elle attivit\u00e0 im<span class=\"_ _1\"></span>materiali a vita<span class=\"_ _8\"></span> u<span class=\"_ _0\"></span>tile indefinit<span class=\"_ _1\"></span>a) e<span class=\"_ _2b2\"> </span>delle <span class=\"_ _b\"> </span>eventuali <span class=\"_ _b\"> </span>perdite <span class=\"_ _b\"> </span>di <span class=\"_ _b\"> </span>v<span class=\"_ _0\"></span>alore. <span class=\"_ _b\"> </span>Le <span class=\"_ _b\"> </span>attivit\u00e0 <span class=\"_ _b\"> </span>immateriali <span class=\"_ _b\"> </span>acquisite <span class=\"_ _7\"> </span>attraverso <span class=\"_ _b\"> </span>operazioni <span class=\"_ _4d\"> </span>di  a<span class=\"_ _1\"></span>ggregazion<span class=\"_ _1\"></span>e <span class=\"_ _7\"> </span>di<span class=\"_ _2b2\"> </span>imprese, <span class=\"_ _c\"></span>q<span class=\"_ _8\"></span>uali <span class=\"_ _c\"></span>l\u2019avviament<span class=\"_ _8\"></span>o,<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>sono <span class=\"_ _6\"></span>iscritte <span class=\"_ _c\"></span>al <span class=\"_ _6\"></span>v<span class=\"_ _0\"></span>alore <span class=\"_ _6\"></span>equo <span class=\"_ _c\"></span>definito <span class=\"_ _6\"></span>alla <span class=\"_ _c\"></span>data <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>acquisizion<span class=\"_ _1\"></span>e, <span class=\"_ _c\"></span>se <span class=\"_ _c\"></span>ta<span class=\"_ _8\"></span>le <span class=\"_ _c\"></span>valore <span class=\"_ _c\"></span>p<span class=\"_ _8\"></span>u\u00f2<span class=\"_ _2b2\"> </span>essere d<span class=\"_ _1\"></span>eterminato <span class=\"_ _8\"></span>in modo <span class=\"_ _1\"></span>attendibile<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span> Le <span class=\"_ _8\"></span>attivit\u00e0 immat<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>riali p<span class=\"_ _8\"></span>ro<span class=\"_ _0\"></span>dotte int<span class=\"_ _8\"></span>ernamente non<span class=\"_ _8\"></span> s<span class=\"_ _0\"></span>ono capita<span class=\"_ _1\"></span>lizzate <span class=\"_ _8\"></span>e<span class=\"_ _2b2\"> </span>si rilevano n<span class=\"_ _1\"></span>el Conto Econo<span class=\"_ _8\"></span>mico dell\u2019esercizio in cui so<span class=\"_ _8\"></span>no <span class=\"_ _0\"></span>state sost<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nute.<span class=\"_ _2b2\"> </span>L\u2019ammortamento<span class=\"_ _8\"></span> <span class=\"_ _6\"></span>ha inizio <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>momento in <span class=\"_ _0\"></span>cui <span class=\"_ _6\"></span>l\u2019att<span class=\"_ _1\"></span>ivit\u00e0 <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>disponibile<span class=\"_ _8\"></span> <span class=\"_ _6\"></span>all\u2019uso ed <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>ripartito sistematicamente in<span class=\"_ _2b2\"> </span>relazione alla r<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>sidua possi<span class=\"_ _8\"></span>bilit\u00e0 di utilizzazione dell<span class=\"_ _1\"></span>a stessa. La vita utile d<span class=\"_ _1\"></span>elle attivit\u00e0<span class=\"_ _1\"></span> immateriali \u00e8 val<span class=\"_ _1\"></span>utata come d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>finita o ind<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>finita.<span class=\"_ _2b2\"> </span>Le <span class=\"_ _0\"></span>attivit\u00e0 immateriali a <span class=\"_ _0\"></span>vita utile <span class=\"_ _0\"></span>definita <span class=\"_ _0\"></span>sono ammortizzate a <span class=\"_ _0\"></span>quote cos<span class=\"_ _0\"></span>tanti lungo <span class=\"_ _0\"></span>la loro <span class=\"_ _0\"></span>vita <span class=\"_ _0\"></span>utile stimata <span class=\"_ _0\"></span>e<span class=\"_ _2b2\"> </span>sottoposte <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>t<span class=\"_ _8\"></span>est <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>recupera<span class=\"_ _8\"></span>bilit\u00e0 <span class=\"_ _8\"></span>(<span class=\"ff2\">impairment <span class=\"_ _8\"></span>test<span class=\"ff3\">) <span class=\"_ _8\"></span>qu<span class=\"_ _1\"></span>alora <span class=\"_ _8\"></span>vi <span class=\"_ _8\"></span>siano <span class=\"_ _16\"></span>indicazioni <span class=\"_ _8\"></span>di <span class=\"_ _16\"></span>una <span class=\"_ _8\"></span>possibile <span class=\"_ _8\"></span>per<span class=\"_ _1\"></span>dita <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>valo<span class=\"_ _8\"></span>re.<span class=\"_ _2b2\"> </span></span></span>La <span class=\"_ _d\"></span>vita <span class=\"_ _c\"></span>utile <span class=\"_ _d\"></span>residua <span class=\"_ _c\"></span>v<span class=\"_ _0\"></span>iene <span class=\"_ _c\"></span>riesaminata <span class=\"_ _c\"></span>alla <span class=\"_ _d\"></span>fine <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>ciascun <span class=\"_ _c\"></span>esercizio <span class=\"_ _d\"></span>o <span class=\"_ _d\"></span>pi\u00f9 <span class=\"_ _d\"></span>frequent<span class=\"_ _1\"></span>emente <span class=\"_ _c\"></span>se <span class=\"_ _d\"></span>necessario. <span class=\"_ _c\"></span>Le<span class=\"_ _2b2\"> </span>variazioni della<span class=\"_ _8\"></span> vita utile attesa<span class=\"_ _8\"></span> o delle modalit\u00e0<span class=\"_ _1\"></span> con cui i <span class=\"_ _8\"></span>f<span class=\"_ _0\"></span>uturi b<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nefici e<span class=\"ff7\">conomici l<span class=\"_ _8\"></span>egati all\u2019attivit\u00e0 im<span class=\"_ _8\"></span>materiale<span class=\"_ _2b2\"> </span></span>sono conseguiti<span class=\"_ _1\"></span> dal Gru<span class=\"_ _1\"></span>ppo vengono<span class=\"_ _1\"></span> rilevate <span class=\"_ _1\"></span>modificando il <span class=\"_ _1\"></span>periodo e/o<span class=\"_ _8\"></span> il metodo di ammortam<span class=\"_ _8\"></span>ento e trattate<span class=\"_ _2b2\"> </span>come modifiche <span class=\"_ _1\"></span>delle stime conta<span class=\"_ _1\"></span>bili. Gli <span class=\"_ _c\"></span>utili <span class=\"_ _c\"></span>o <span class=\"_ _c\"></span>le <span class=\"_ _c\"></span>pe<span class=\"_ _1\"></span>rdite <span class=\"_ _c\"></span>deriva<span class=\"_ _8\"></span>nti <span class=\"_ _c\"></span>dall\u2019alienazione <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>un<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>bene <span class=\"_ _c\"></span>immate<span class=\"_ _1\"></span>riale <span class=\"_ _c\"></span>sono <span class=\"_ _c\"></span>misurati<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>come <span class=\"_ _c\"></span>la <span class=\"_ _c\"></span>differenza <span class=\"_ _c\"></span>fr<span class=\"_ _8\"></span>a <span class=\"_ _c\"></span>il<span class=\"_ _2b2\"> </span>ricavo <span class=\"_ _4\"> </span>netto <span class=\"_ _40\"> </span>di <span class=\"_ _4\"> </span>vendita <span class=\"_ _4\"> </span>e <span class=\"_ _40\"> </span>il <span class=\"_ _40\"> </span>valore <span class=\"_ _4\"> </span>contabile <span class=\"_ _4\"> </span>del <span class=\"_ _40\"> </span>bene <span class=\"_ _4\"> </span>e <span class=\"_ _4\"> </span>s<span class=\"_ _0\"></span>ono <span class=\"_ _4\"> </span>rilevati <span class=\"_ _4\"> </span>a <span class=\"_ _40\"> </span>conto <span class=\"_ _4\"> </span>economico <span class=\"_ _4\"> </span>al <span class=\"_ _40\"> </span>momento<span class=\"_ _2b2\"> </span>dell\u2019alienazi<span class=\"_ _1\"></span>one. La valutazi<span class=\"_ _8\"></span>one v<span class=\"_ _0\"></span>iene eff<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ttuata considerando i <span class=\"_ _8\"></span>principi definiti nel<span class=\"_ _1\"></span>l\u2019IFRS 15.<span class=\"_ _2b2\"> </span>Le <span class=\"_ _6\"></span>attivit\u00e0 <span class=\"_ _0\"></span>immateriali <span class=\"_ _0\"></span>con <span class=\"_ _6\"></span>vita <span class=\"_ _6\"></span>utile <span class=\"_ _0\"></span>indefinita <span class=\"_ _6\"></span>non <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _0\"></span>assoggettate <span class=\"_ _0\"></span>ad <span class=\"_ _6\"></span>ammortamento <span class=\"_ _0\"></span>sistematico <span class=\"_ _0\"></span>bens\u00ec <span class=\"_ _6\"></span>ad<span class=\"_ _2b2\"> </span>una <span class=\"_ _6\"></span>valutazione <span class=\"_ _6\"></span>almeno <span class=\"_ _6\"></span>annuale <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>olta <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>individuare <span class=\"_ _6\"></span>eventuali <span class=\"_ _6\"></span>perdit<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>v<span class=\"_ _0\"></span>alore <span class=\"_ _6\"></span>(<span class=\"_ _6\"></span><span class=\"ff2\">impairme<span class=\"_ _8\"></span>nt <span class=\"_ _c\"></span>test<span class=\"ff3\">), <span class=\"_ _0\"></span>sia <span class=\"_ _c\"></span>a <span class=\"_ _0\"></span>live<span class=\"_ _0\"></span>llo<span class=\"_ _2b2\"> </span></span></span>individuale sia a <span class=\"_ _0\"></span>livello di <span class=\"_ _0\"></span>unit\u00e0 generatrice di flussi <span class=\"_ _0\"></span>di cassa. <span class=\"_ _0\"></span>L\u2019eventual<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>cambia<span class=\"_ _8\"></span>mento <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>vita utile <span class=\"_ _0\"></span>indefini<span class=\"_ _8\"></span>ta <span class=\"_ _0\"></span>a<span class=\"_ _2b2\"> </span>vita utile definit<span class=\"_ _8\"></span>a v<span class=\"_ _0\"></span>iene appl<span class=\"_ _8\"></span>icato su base prospettica.<span class=\"_ _8\"></span> Il <span class=\"_ _d\"></span>Gruppo <span class=\"_ _c\"></span>non <span class=\"_ _d\"></span>iscrive <span class=\"_ _d\"></span>attivit\u00e0<span class=\"_ _8\"></span> <span class=\"_ _d\"></span>a <span class=\"_ _d\"></span>vita <span class=\"_ _d\"></span>utile <span class=\"_ _d\"></span>indefinita <span class=\"_ _c\"></span>ad <span class=\"_ _d\"></span>eccezione <span class=\"_ _c\"></span>dell\u2019Avviamento <span class=\"_ _c\"></span>derivante <span class=\"_ _c\"></span>da <span class=\"_ _d\"></span>operazioni <span class=\"_ _c\"></span>di<span class=\"_ _2b2\"> </span>aggregazione azie<span class=\"_ _8\"></span>nd<span class=\"_ _0\"></span>ale.<span class=\"_ _2b2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-621": {
   "value": "Rimanenze Le <span class=\"_ _0\"></span>rimanenze, <span class=\"_ _0\"></span>rappre<span class=\"_ _1\"></span>sentate e<span class=\"_ _0\"></span>ssenzialment<span class=\"_ _8\"></span>e <span class=\"_ _6\"></span>da parti <span class=\"_ _6\"></span>di ricambio <span class=\"_ _0\"></span>relative <span class=\"_ _0\"></span>agli <span class=\"_ _0\"></span>impianti e<span class=\"_ _0\"></span>d <span class=\"_ _0\"></span>apparecchiatu<span class=\"_ _8\"></span>re <span class=\"_ _6\"></span>per<span class=\"_ _2b2\"> </span>il <span class=\"_ _b\"> </span>controllo <span class=\"_ _7\"> </span>del <span class=\"_ _7\"> </span>traffico <span class=\"_ _b\"> </span>aereo, <span class=\"_ _b\"> </span>sono <span class=\"_ _7\"> </span>iscritte <span class=\"_ _b\"> </span>al <span class=\"_ _b\"> </span>minore <span class=\"_ _b\"> </span>tra <span class=\"_ _7\"> </span>il <span class=\"_ _7\"> </span>costo <span class=\"_ _b\"> </span>ed <span class=\"_ _7\"> </span>il <span class=\"_ _b\"> </span>v<span class=\"_ _0\"></span>alore <span class=\"_ _4d\"> </span>ne<span class=\"_ _0\"></span>tto <span class=\"_ _b\"> </span>di <span class=\"_ _7\"> </span>realizzo. <span class=\"_ _b\"> </span>Il <span class=\"_ _7\"> </span>costo <span class=\"_ _b\"> </span>\u00e8<span class=\"_ _2b2\"> </span>determinato <span class=\"_ _1\"></span>in bas<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> alla<span class=\"_ _8\"></span> formula del co<span class=\"_ _8\"></span>sto medio <span class=\"_ _1\"></span>ponderato<span class=\"_ _1\"></span>, che i<span class=\"_ _8\"></span>nclude gli o<span class=\"_ _8\"></span>neri accessori <span class=\"_ _8\"></span>di competenza. <span class=\"_ _8\"></span>Tali<span class=\"_ _2b2\"> </span>rimanenze, <span class=\"_ _c\"></span>se <span class=\"_ _d\"></span>non <span class=\"_ _d\"></span>pi\u00f9 <span class=\"_ _c\"></span>utilizzabili <span class=\"_ _c\"></span>in <span class=\"_ _d\"></span>quanto <span class=\"_ _d\"></span>obsolete, <span class=\"_ _c\"></span>vengono <span class=\"_ _d\"></span>svalutate <span class=\"_ _c\"></span>tramite <span class=\"_ _c\"></span>s<span class=\"_ _0\"></span>tanziam<span class=\"_ _1\"></span>ento <span class=\"_ _c\"></span>ne<span class=\"_ _0\"></span>ll\u2019appo<span class=\"_ _1\"></span>sito<span class=\"_ _2b2\"> </span>fondo svalutazion<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> magazzi<span class=\"_ _1\"></span>no a rettifica di<span class=\"_ _8\"></span>re<span class=\"_ _0\"></span>tta del val<span class=\"_ _8\"></span>ore dell\u2019atti<span class=\"ff3\">vo.<span class=\"_ _2b2\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-618": {
   "value": "Partecipazioni i<span class=\"_ _1\"></span>n altre impr<span class=\"_ _1\"></span>ese  Le partecipazioni in al<span class=\"_ _8\"></span>tre imprese, che rappres<span class=\"_ _1\"></span>entano strumenti ra<span class=\"_ _8\"></span>ppresentativi di capit<span class=\"_ _1\"></span>ale sono valutat<span class=\"_ _1\"></span>e al <span class=\"_ _0\"></span><span class=\"ff2\">fair<span class=\"_ _2b2\"> </span></span><span class=\"ff2\"> </span>value<span class=\"ff3 ls3\">. </span><span class=\"ff3 ls3\"><span class=\"ls0\"> </span></span>Il <span class=\"_ _d\"></span>Gruppo <span class=\"_ _c\"></span>ha <span class=\"_ _d\"></span>scelto <span class=\"_ _c\"></span>irrevocabilmente <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>imputare <span class=\"_ _d\"></span>le <span class=\"_ _c\"></span>variazioni <span class=\"_ _c\"></span>di <span class=\"_ _4d\"> </span><span class=\"ff2\">fair <span class=\"_ _d\"></span>value</span> <span class=\"_ _d\"></span>tra <span class=\"_ _c\"></span>le <span class=\"_ _d\"></span>altre <span class=\"_ _c\"></span>componenti <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>conto<span class=\"_ _2b2\"> </span> economico compl<span class=\"_ _1\"></span>essivo, ovvero in<span class=\"_ _1\"></span> una speci<span class=\"_ _1\"></span>fica riserva di<span class=\"_ _1\"></span> patrimonio netto<span class=\"_ _8\"></span>,<span class=\"_ _0\"></span> senza <span class=\"_ _8\"></span>rigiro a conto economico.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-620": {
   "value": "Attivit\u00e0 finanziari<span class=\"_ _8\"></span>e  Al <span class=\"_ _c\"></span>momento <span class=\"_ _c\"></span>della <span class=\"_ _c\"></span>rilevazione <span class=\"_ _c\"></span>iniziale, <span class=\"_ _c\"></span>le <span class=\"_ _c\"></span>attivit\u00e0 <span class=\"_ _d\"></span>finanziarie <span class=\"_ _c\"></span>sono <span class=\"_ _c\"></span>classificate<span class=\"_ _8\"></span>,<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>seconda <span class=\"_ _c\"></span>dei <span class=\"_ _c\"></span>casi, <span class=\"_ _c\"></span>in <span class=\"_ _d\"></span>base <span class=\"_ _c\"></span>alle<span class=\"_ _2b2\"> </span> successive <span class=\"_ _d\"></span>modalit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>misurazione, <span class=\"_ _d\"></span>cio\u00e8: <span class=\"_ _d\"></span>al <span class=\"_ _4d\"> </span><span class=\"ff2\">costo <span class=\"_ _d\"> </span>ammortizzato</span>, <span class=\"_ _d\"></span>al <span class=\"_ _d\"></span><span class=\"ff2\">fair <span class=\"_ _d\"> </span>value</span> <span class=\"_ _d\"></span>rilevato <span class=\"_ _d\"></span>nel <span class=\"_ _4d\"> </span>conto <span class=\"_ _c\"></span>e<span class=\"_ _0\"></span>conomi<span class=\"_ _1\"></span>co<span class=\"_ _2b2\"> </span> complessivo <span class=\"_ _c\"></span>(OCI) <span class=\"_ _d\"></span>e <span class=\"_ _d\"> </span>al <span class=\"_ _4d\"> </span><span class=\"ff2\">fair <span class=\"_ _d\"></span>value</span> <span class=\"_ _d\"></span>rilevato <span class=\"_ _d\"></span>nel <span class=\"_ _d\"></span>conto <span class=\"_ _d\"></span>economico. <span class=\"_ _c\"></span>La <span class=\"_ _4d\"> </span>classificazi<span class=\"_ _8\"></span>one <span class=\"_ _4d\"> </span>delle <span class=\"_ _d\"></span>attivit\u00e0 <span class=\"_ _c\"></span>finanziarie <span class=\"_ _c\"></span>al<span class=\"_ _2b2\"> </span> momento <span class=\"_ _d\"></span>della <span class=\"_ _4d\"> </span>rilevazione<span class=\"_ _1\"></span> <span class=\"_ _d\"> </span>iniziale <span class=\"_ _4d\"> </span>dipende <span class=\"_ _d\"></span>dalle <span class=\"_ _4d\"> </span>caratteristiche <span class=\"_ _d\"></span>dei <span class=\"_ _d\"> </span>f<span class=\"_ _0\"></span>lussi <span class=\"_ _d\"></span>di <span class=\"_ _4d\"> </span>cassa <span class=\"_ _d\"></span>contrattuali <span class=\"_ _d\"></span>delle <span class=\"_ _4d\"> </span>attivit\u00e0<span class=\"_ _2b2\"> </span> finanziarie <span class=\"_ _8\"></span>e dal <span class=\"_ _8\"></span>modello <span class=\"_ _1\"></span>di <span class=\"_ _8\"></span>business ch<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> i<span class=\"_ _1\"></span>l G<span class=\"_ _8\"></span>ruppo usa <span class=\"_ _8\"></span>per la<span class=\"_ _1\"></span> loro <span class=\"_ _1\"></span>gestion<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>. <span class=\"_ _8\"></span>Ad<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>eccezione dei <span class=\"_ _8\"></span>crediti <span class=\"_ _8\"></span>commerciali<span class=\"_ _2b2\"> </span> che <span class=\"_ _6\"></span>non <span class=\"_ _c\"></span>contengo<span class=\"_ _1\"></span>no <span class=\"_ _6\"></span>una <span class=\"_ _c\"></span>compo<span class=\"_ _1\"></span>nente <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>finanzia<span class=\"_ _1\"></span>mento <span class=\"_ _6\"></span>significativa, <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>G<span class=\"_ _0\"></span>ruppo <span class=\"_ _6\"></span>inizialmente <span class=\"_ _6\"></span>valuta <span class=\"_ _6\"></span>un'attivit\u00e0<span class=\"_ _2b2\"> </span> finanziaria <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>suo <span class=\"_ _6\"></span><span class=\"ff2\">fair <span class=\"_ _6\"></span>value</span> <span class=\"_ _6\"></span>incrementato <span class=\"_ _0\"></span>dai <span class=\"_ _6\"></span>costi <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>transazione, <span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>l <span class=\"_ _6\"></span>caso <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>un'attivit\u00e0<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>finanziaria<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>no<span class=\"_ _8\"></span>n <span class=\"_ _c\"></span>al<span class=\"_ _8\"></span> <span class=\"_ _c\"></span><span class=\"ff2\">fair<span class=\"_ _2b2\"> </span></span><span class=\"ff2\"> </span><div class=\"c w2 h0 gs19\"><div class=\"t m0 x3 h4 y4 ff2 fs1 fc0 sc0 ls0 ws0\">value<span class=\"ff3\"> <span class=\"_ _e\"> </span>rilevato <span class=\"_ _f\"> </span>nel <span class=\"_ _e\"> </span>conto <span class=\"_ _f\"> </span>e<span class=\"_ _0\"></span>conomico. <span class=\"_ _f\"> </span>I <span class=\"_ _e\"> </span>crediti <span class=\"_ _e\"> </span>commerciali <span class=\"_ _f\"> </span>che <span class=\"_ _e\"> </span>non <span class=\"_ _e\"> </span>contengono <span class=\"_ _e\"> </span>una <span class=\"_ _f\"> </span>componente <span class=\"_ _f\"> </span>di<span class=\"_ _2b2\"> </span></span><span class=\"ff3\"> </span></div><div class=\"t m0 x3 h4 y5 ff7 fs1 fc0 sc0 ls0 ws0\">finanziamento <span class=\"_ _d\"></span>significativa <span class=\"_ _d\"></span>o <span class=\"_ _b\"> </span>per <span class=\"_ _4d\"> </span>i <span class=\"_ _4d\"> </span>quali <span class=\"_ _4d\"> </span>il <span class=\"_ _4d\"> </span>Gruppo <span class=\"_ _d\"></span>ha <span class=\"_ _4d\"> </span>applicato <span class=\"_ _4d\"> </span>l\u2019espedient<span class=\"_ _1\"></span>e <span class=\"_ _4d\"> </span>pratico <span class=\"_ _d\"></span>sono <span class=\"_ _4d\"> </span>v<span class=\"_ _0\"></span>alutati <span class=\"_ _d\"></span>al <span class=\"_ _4d\"> </span>prezzo<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y1e ff7 fs1 fc0 sc0 ls0 ws0\">dell\u2019operazion<span class=\"_ _1\"></span>e determinato s<span class=\"_ _1\"></span>econdo l'IFRS 15.<span class=\"_ _1\"></span> <span class=\"ff2 sc1\"> </span></div><div class=\"t m0 x3 h4 y1f ff3 fs1 fc0 sc0 ls0 ws0\">Affinch\u00e9 un'attivit\u00e0 finanziaria possa <span class=\"_ _0\"></span>essere classificata e <span class=\"_ _0\"></span>valutata al <span class=\"_ _6\"></span><span class=\"ff2\">costo ammortizzato</span> <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span><span class=\"ff2\">fair va<span class=\"_ _0\"></span>lue </span>rilevato<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y20 ff7 fs1 fc0 sc0 ls0 ws0\">in <span class=\"_ _6\"></span>OCI, <span class=\"_ _c\"></span>deve <span class=\"_ _6\"></span>generare <span class=\"_ _6\"></span>flussi <span class=\"_ _6\"></span>finanziari <span class=\"_ _6\"></span>che <span class=\"_ _6\"></span>dipendono <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>olamente <span class=\"_ _6\"></span>dal <span class=\"_ _6\"></span>capitale <span class=\"_ _6\"></span>e <span class=\"_ _c\"></span>dagl<span class=\"_ _1\"></span>i <span class=\"_ _6\"></span>interessi <span class=\"_ _c\"></span>sull<span class=\"_ _1\"></span>\u2019importo <span class=\"_ _6\"></span>del<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y21 ff3 fs1 fc0 sc0 ls0 ws0\">capitale da <span class=\"_ _8\"></span>restituire (cosiddetto <span class=\"ff2\">S<span class=\"_ _8\"></span>olely Payments of <span class=\"_ _8\"></span>Principal and I<span class=\"_ _1\"></span>nterest<span class=\"ff3\"> - SPPI)<span class=\"_ _1\"></span>. Questa<span class=\"_ _1\"></span> valutazione <span class=\"_ _8\"></span>\u00e8 indicata<span class=\"_ _2b2\"> </span></span></span><span class=\"ff2\"><span class=\"ff3\"> </span></span></div><div class=\"t m0 x3 h4 ya ff3 fs1 fc0 sc0 ls0 ws0\">come test SPPI e <span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>iene eseg<span class=\"_ _8\"></span>uita a livello di strumento.<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 yb ff3 fs1 fc0 sc0 ls0 ws0\">Il <span class=\"_ _8\"></span>modello di <span class=\"_ _8\"></span>busines<span class=\"_ _1\"></span>s <span class=\"_ _8\"></span>del Gruppo <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>gestione <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span>lle <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>finanziarie <span class=\"_ _8\"></span>riguarda <span class=\"_ _8\"></span>il modo <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>cui <span class=\"_ _8\"></span>vengono gesti<span class=\"_ _8\"></span>te<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 yc ff3 fs1 fc0 sc0 ls0 ws0\">le <span class=\"_ _d\"></span>attivit\u00e0 <span class=\"_ _c\"></span>finanziarie <span class=\"_ _d\"></span>al <span class=\"_ _d\"></span>fine <span class=\"_ _c\"></span>di <span class=\"_ _4d\"> </span>generare <span class=\"_ _c\"></span>flussi <span class=\"_ _d\"></span>finanziari. <span class=\"_ _c\"></span>Il <span class=\"_ _d\"></span>modello <span class=\"_ _d\"></span>aziendal<span class=\"_ _1\"></span>e <span class=\"_ _d\"></span>determina <span class=\"_ _c\"></span>se <span class=\"_ _d\"></span>i <span class=\"_ _d\"></span>flussi <span class=\"_ _d\"></span>finanziari<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 yd ff3 fs1 fc0 sc0 ls0 ws0\">deriveranno<span class=\"_ _1\"></span> dalla raccolta<span class=\"_ _8\"></span> di flussi finanzia<span class=\"_ _1\"></span>ri contrattu<span class=\"_ _8\"></span>ali, dalla vendita <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span>lle attivi<span class=\"_ _8\"></span>t\u00e0 finanziarie o da <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ntrambi<span class=\"_ _1\"></span>. Il<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 ye ff3 fs1 fc0 sc0 ls0 ws0\">Gruppo detien<span class=\"_ _1\"></span>e le proprie a<span class=\"_ _1\"></span>ttivit\u00e0 finanziarie <span class=\"_ _8\"></span>f<span class=\"_ _0\"></span>ino a sca<span class=\"_ _1\"></span>denza.<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 yf ff3 fs1 fc0 sc0 ls0 ws0\">Ai <span class=\"_ _d\"></span>f<span class=\"_ _0\"></span>ini <span class=\"_ _d\"></span>della <span class=\"_ _d\"> </span>v<span class=\"_ _0\"></span>alutazion<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _4d\"> </span>successiva, <span class=\"_ _d\"></span>le <span class=\"_ _4d\"> </span>attivit\u00e0 <span class=\"_ _d\"></span>finanziarie <span class=\"_ _d\"></span>possono <span class=\"_ _d\"></span>essere <span class=\"_ _d\"> </span>classificate <span class=\"_ _d\"></span>in <span class=\"_ _4d\"> </span>quattro <span class=\"_ _d\"></span>categorie <span class=\"_ _d\"></span>in<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y811 ff3 fs1 fc0 sc0 ls0 ws0\">accordo <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>IFRS <span class=\"_ _6\"></span>9: <span class=\"_ _6\"></span>i) <span class=\"_ _6\"></span>Attivit\u00e0 <span class=\"_ _6\"></span>finanziarie <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>costo <span class=\"_ _6\"></span>ammortizza<span class=\"_ _8\"></span>to <span class=\"_ _c\"></span>(st<span class=\"_ _8\"></span>ru<span class=\"_ _0\"></span>menti <span class=\"_ _0\"></span>di <span class=\"_ _c\"></span>d<span class=\"_ _8\"></span>ebito); <span class=\"_ _c\"></span>i<span class=\"_ _1\"></span>i) <span class=\"_ _6\"></span>Attivit\u00e0 <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>inanzia<span class=\"_ _1\"></span>rie <span class=\"_ _6\"></span>al<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y8fb ff2 fs1 fc0 sc0 ls0 ws0\">fair <span class=\"_ _0\"></span>value<span class=\"ff3\"> <span class=\"_ _0\"></span>rilevate <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>conto economico <span class=\"_ _0\"></span>complessivo con <span class=\"_ _0\"></span>riclassifica <span class=\"_ _0\"></span>degli <span class=\"_ _0\"></span>utili e <span class=\"_ _6\"></span>perdite <span class=\"_ _0\"></span>cumula<span class=\"_ _1\"></span>te <span class=\"_ _0\"></span>(strumenti di<span class=\"_ _2b2\"> </span></span><span class=\"ff3\"> </span></div><div class=\"t m0 x3 h4 yc88 ff3 fs1 fc0 sc0 ls0 ws0\">debito); <span class=\"_ _6\"></span>iii) <span class=\"_ _c\"></span>Att<span class=\"_ _1\"></span>ivit\u00e0 <span class=\"_ _6\"></span>finanziarie <span class=\"_ _6\"></span>al <span class=\"_ _c\"></span><span class=\"ff2\">fair <span class=\"_ _6\"></span>value</span> <span class=\"_ _6\"></span>rilevato <span class=\"_ _c\"></span>n<span class=\"_ _8\"></span>el <span class=\"_ _c\"></span>conto<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>economico <span class=\"_ _c\"></span>compl<span class=\"_ _8\"></span>essivo <span class=\"_ _c\"></span>senza<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>rigiro <span class=\"_ _6\"></span>degli <span class=\"_ _6\"></span>utili <span class=\"_ _6\"></span>e<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 yb33 ff7 fs1 fc0 sc0 ls0 ws0\">perdite <span class=\"_ _0\"></span>cumulate <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>momento <span class=\"_ _0\"></span>dell\u2019eliminazione <span class=\"_ _0\"></span>(st<span class=\"ff3\">rumenti <span class=\"_ _0\"></span>rappresentativi di <span class=\"_ _6\"></span>capitale); <span class=\"_ _0\"></span>iv) <span class=\"_ _0\"></span>Attivit\u00e0 <span class=\"_ _0\"></span>finanziarie<span class=\"_ _2b2\"> </span></span><span class=\"ff3\"> </span></div><div class=\"t m0 x3 h4 y295 ff3 fs1 fc0 sc0 ls5 ws0\">al <span class=\"ff2 ls0\">fair value<span class=\"ff3\"> rilevate a conto<span class=\"_ _8\"></span> e<span class=\"_ _0\"></span>conomico<span class=\"_ _1\"></span>. </span></span><span class=\"ff2 ls0\"><span class=\"ff3\"> </span></span></div><div class=\"t m0 x3 h4 y296 ff3 fs1 fc0 sc0 ls0 ws0\">Il Gruppo iscriv<span class=\"_ _1\"></span>e principalment<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> le tipologie di at<span class=\"_ _1\"></span>tivit\u00e0 finanzi<span class=\"_ _8\"></span>arie descritte ai punti i) e iii<span class=\"_ _1\"></span>) sopra riportate.<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y297 ff3 fs1 fc0 sc0 ls0 ws0\">Il Gruppo valuta<span class=\"_ _1\"></span> le <span class=\"ff2\">attivit\u00e0 f<span class=\"_ _1\"></span>inanziarie al co<span class=\"_ _1\"></span>sto ammorti<span class=\"_ _8\"></span>zzato<span class=\"_ _0\"></span><span class=\"ff3\"> se entrambi i segue<span class=\"_ _8\"></span>nti requisiti sono soddisfatt<span class=\"_ _8\"></span>i:<span class=\"_ _2b2\"> </span></span></span><span class=\"ff2\"><span class=\"ff3\"><span class=\"_ _0\"></span> </span></span></div><div class=\"t m0 x3 h12 y298 ff9 fs1 fc0 sc0 ls0 ws0\">\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff3\">l'attivit\u00e0 finanziaria<span class=\"_ _1\"></span> \u00e8 posseduta nel quad<span class=\"_ _8\"></span>ro<span class=\"_ _0\"></span> di un modell<span class=\"_ _1\"></span>o di business il cui obi<span class=\"_ _8\"></span>ettivo \u00e8 il possesso di attivit\u00e0<span class=\"_ _2b2\"> </span></span></span><span class=\"ffa\"><span class=\"ff3\"><span class=\"_ _8\"></span> </span></span></div><div class=\"t m0 x18 h4 y3da ff3 fs1 fc0 sc0 ls0 ws0\">finanziarie finalizz<span class=\"_ _8\"></span>ato alla raccolta dei <span class=\"_ _8\"></span>f<span class=\"_ _0\"></span>lussi finanzi<span class=\"_ _1\"></span>ari contrattual<span class=\"_ _8\"></span>i e<span class=\"_ _2b2\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 x3 h12 y3db ff9 fs1 fc0 sc0 ls0 ws0\">\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff3\">i <span class=\"_ _c\"></span>termini <span class=\"_ _c\"></span>contrattual<span class=\"_ _8\"></span>i <span class=\"_ _c\"></span>dell'attivit\u00e0 <span class=\"_ _c\"></span>finanzi<span class=\"_ _1\"></span>aria <span class=\"_ _c\"></span>pre<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>edono <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>det<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rminate <span class=\"_ _c\"></span>dat<span class=\"_ _8\"></span>e <span class=\"_ _c\"></span>flussi <span class=\"_ _c\"></span>finanzia<span class=\"_ _1\"></span>ri <span class=\"_ _c\"></span>rappresenta<span class=\"_ _8\"></span>ti<span class=\"_ _2b2\"> </span></span></span><span class=\"ffa\"><span class=\"ff3\"> </span></span></div><div class=\"t m0 x18 h4 yd81 ff3 fs1 fc0 sc0 ls0 ws0\">unicamente da <span class=\"_ _8\"></span>pagamenti del capitale e d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ll'interesse <span class=\"_ _1\"></span>sull'importo del<span class=\"_ _8\"></span> capitale da restituire.<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y11c5 ff7 fs1 fc0 sc0 ls0 ws0\">Le <span class=\"_ _0\"></span>attivit\u00e0 finanziarie <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>costo ammortizzato sono <span class=\"_ _0\"></span>successivamente valutate <span class=\"_ _0\"></span>utilizza<span class=\"_ _1\"></span>ndo <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>criterio de<span class=\"_ _0\"></span>ll\u2019inte<span class=\"_ _1\"></span>resse<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y11c6 ff3 fs1 fc0 sc0 ls0 ws0\">effettivo <span class=\"_ _c\"></span>e <span class=\"_ _4d\"> </span>sono <span class=\"_ _c\"></span>s<span class=\"_ _0\"></span>oggette <span class=\"_ _c\"></span>ad <span class=\"_ _4d\"> </span><span class=\"ff2\">impairment. <span class=\"_ _c\"></span></span>Gli <span class=\"_ _d\"></span>utili <span class=\"_ _d\"></span>e <span class=\"_ _4d\"> </span>le <span class=\"_ _c\"></span>perdite <span class=\"_ _d\"></span>vengono <span class=\"_ _d\"></span>rilevate <span class=\"_ _d\"></span>a <span class=\"_ _d\"></span>conto <span class=\"_ _c\"></span>e<span class=\"_ _0\"></span>conomico <span class=\"_ _c\"></span>quando<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 yb3d ff7 fs1 fc0 sc0 ls0 ws0\">l\u2019attivit\u00e0 <span class=\"_ _d\"></span>\u00e8 <span class=\"_ _d\"></span>eliminata, <span class=\"_ _d\"></span>modificata <span class=\"_ _d\"></span>o <span class=\"_ _d\"></span>riv<span class=\"_ _0\"></span>alutata.<span class=\"_ _8\"></span> <span class=\"_ _4d\"> </span>Nell\u2019ambito <span class=\"_ _d\"></span>del <span class=\"_ _d\"> </span>Bilancio <span class=\"_ _d\"></span>Consolidato, <span class=\"_ _d\"></span>rientrano <span class=\"_ _d\"></span>nella <span class=\"_ _d\"></span>categoria<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y495 ff3 fs1 fc0 sc0 ls0 ws0\">attivit\u00e0 <span class=\"_ _8\"></span>finanzia<span class=\"_ _1\"></span>rie <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>costo <span class=\"_ _8\"></span>ammortizzato <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>seguenti <span class=\"_ _8\"></span>voci<span class=\"_ _8\"></span> di <span class=\"_ _8\"></span>bila<span class=\"_ _1\"></span>ncio: <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>finanziare <span class=\"_ _8\"></span>correnti <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>non <span class=\"_ _8\"></span>correnti,<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y496 ff3 fs1 fc0 sc0 ls0 ws0\">i crediti commercial<span class=\"_ _1\"></span>i correnti<span class=\"_ _8\"></span> e<span class=\"_ _0\"></span> non correnti <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> le altre atti<span class=\"_ _1\"></span>vit\u00e0 correnti e non co<span class=\"_ _8\"></span>rrenti.<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y497 ff3 fs1 fc0 sc0 ls0 ws0\">Per <span class=\"_ _12\"> </span>le <span class=\"_ _12\"> </span><span class=\"ff2\">attivit\u00e0 <span class=\"_ _12\"> </span>finanziarie <span class=\"_ _40\"> </span>al <span class=\"_ _12\"> </span>fa<span class=\"_ _0\"></span>ir <span class=\"_ _12\"> </span>value <span class=\"_ _40\"> </span>rilevate <span class=\"_ _12\"> </span>nel <span class=\"_ _12\"> </span>conto <span class=\"_ _12\"> </span>economico <span class=\"_ _12\"> </span>complessiv<span class=\"_ _1\"></span>o<span class=\"_ _6\"></span><span class=\"ff3\"> <span class=\"_ _12\"> </span>riguardanti <span class=\"_ _40\"> </span>strumenti<span class=\"_ _2b2\"> </span></span></span><span class=\"ff2\"><span class=\"ff3\"> </span></span></div><div class=\"t m0 x3 h4 y3e2 ff3 fs1 fc0 sc0 ls0 ws0\">rappresentati<span class=\"_ _1\"></span>vi <span class=\"_ _4d\"> </span>di <span class=\"_ _4d\"> </span>capitale, <span class=\"_ _4d\"> </span>il <span class=\"_ _4d\"> </span>Gruppo <span class=\"_ _4d\"> </span>ha <span class=\"_ _4d\"> </span>effettuato <span class=\"_ _4d\"> </span>la <span class=\"_ _4d\"> </span>scelta <span class=\"_ _4d\"> </span>irrevocabile, <span class=\"_ _d\"></span>in <span class=\"_ _4d\"> </span>sede <span class=\"_ _4d\"> </span>di <span class=\"_ _b\"> </span>prima <span class=\"_ _4d\"> </span>applica<span class=\"_ _1\"></span>zione <span class=\"_ _4d\"> </span>del<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y1218 ff3 fs1 fc0 sc0 ls0 ws0\">principio I<span class=\"_ _0\"></span>FRS 9<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>imputare <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>variazioni <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span><span class=\"ff2\">fair <span class=\"_ _0\"></span>value</span> <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>conto <span class=\"_ _6\"></span>economico <span class=\"_ _0\"></span>comples<span class=\"_ _1\"></span>sivo, <span class=\"_ _0\"></span>essendo s<span class=\"_ _0\"></span>oddisfatt<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>la<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 ybbd ff7 fs1 fc0 sc0 ls0 ws0\">definizione di <span class=\"_ _0\"></span>strumento <span class=\"_ _0\"></span>rappresentati<span class=\"_ _1\"></span>vo <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>capitale <span class=\"_ _0\"></span>ai sensi <span class=\"_ _0\"></span>dello <span class=\"_ _0\"></span>IAS <span class=\"_ _0\"></span>32 <span class=\"_ _0\"></span>\u201cStrumenti finanziari: <span class=\"_ _0\"></span>Presentazione\u201d<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y56f ff3 fs1 fc0 sc0 ls0 ws0\">e <span class=\"_ _0\"></span>poich\u00e9 <span class=\"_ _6\"></span>lo s<span class=\"_ _0\"></span>trumento<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>non <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _0\"></span>detenuto <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>la <span class=\"_ _6\"></span>negoziazione. La <span class=\"_ _6\"></span>classifica<span class=\"_ _1\"></span>zione <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>determin<span class=\"_ _0\"></span>ata <span class=\"_ _6\"></span>a <span class=\"_ _0\"></span>livello <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>singolo<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 yf5b ff3 fs1 fc0 sc0 ls0 ws0\">strumento.<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y26a ff3 fs1 fc0 sc0 ls0 ws0\">Gli utili e l<span class=\"_ _1\"></span>e perdite conseg<span class=\"_ _1\"></span>uite su tali atti<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>it\u00e0 finanziari<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> non vengo<span class=\"_ _1\"></span>no mai rigirati<span class=\"_ _1\"></span> nel conto economico<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span> <span class=\"_ _0\"></span> </div><div class=\"t m0 x3 h4 y7e9 ff3 fs1 fc0 sc0 ls0 ws0\">I dividendi <span class=\"_ _8\"></span>sono rilevati co<span class=\"_ _8\"></span>me<span class=\"_ _0\"></span> altri <span class=\"_ _8\"></span>ricavi nel conto <span class=\"_ _8\"></span>economico quando il <span class=\"_ _8\"></span>diritto al paga<span class=\"_ _1\"></span>mento \u00e8 <span class=\"_ _1\"></span>stato delib<span class=\"_ _1\"></span>erato,<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y7ea ff7 fs1 fc0 sc0 ls0 ws0\">salvo <span class=\"_ _0\"></span>quando <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>Gruppo <span class=\"_ _0\"></span>beneficia <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>tali <span class=\"_ _0\"></span>proventi <span class=\"_ _6\"></span>come <span class=\"_ _0\"></span>recupero <span class=\"_ _6\"></span>di <span class=\"_ _0\"></span>parte <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>costo <span class=\"_ _6\"></span>dell\u2019atti<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _6\"></span>finanzi<span class=\"_ _1\"></span>aria, <span class=\"_ _0\"></span>nel<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y1219 ff3 fs1 fc0 sc0 ls0 ws0\">qual caso <span class=\"_ _1\"></span>tali <span class=\"_ _1\"></span>utili sono <span class=\"_ _1\"></span>rilevati <span class=\"_ _1\"></span>in OCI. Gli <span class=\"_ _8\"></span>strumenti rappres<span class=\"_ _1\"></span>entativi di <span class=\"_ _1\"></span>capitale i<span class=\"_ _1\"></span>scritti <span class=\"_ _8\"></span>al <span class=\"_ _0\"></span><span class=\"ff2\">fair value</span> rilevato i<span class=\"_ _8\"></span>n OCI<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y121a ff3 fs1 fc0 sc0 ls0 ws0\">non sono soggetti a im<span class=\"_ _8\"></span>pairment test.<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 yf0f ff3 fs1 fc0 sc0 ls0 ws0\">Il <span class=\"_ _0\"></span>Gruppo ha <span class=\"_ _0\"></span>scelto <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>classificare irrevocabilmente<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>proprie <span class=\"_ _0\"></span>partecipazi<span class=\"_ _1\"></span>oni <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>quotate in <span class=\"_ _0\"></span>questa <span class=\"_ _0\"></span>categoria e<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y7ed ff3 fs1 fc0 sc0 ls0 ws0\">di imputare con<span class=\"_ _1\"></span>seguentement<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> gli adeguamenti al<span class=\"_ _8\"></span> <span class=\"ff2\">f<span class=\"_ _0\"></span>air value</span> in OC<span class=\"_ _8\"></span>I<span class=\"_ _0\"></span>.  </div><div class=\"t m0 x3 h4 y7ee ff3 fs1 fc0 sc0 ls0 ws0\">Il valore contabile delle attivit\u00e0 finanziarie, non valutate al <span class=\"_ _0\"></span><span class=\"ff2\">fair value <span class=\"_ _0\"></span></span>con contropartita<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>conto economico, viene<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 ye9c ff3 fs1 fc0 sc0 ls0 ws0\">ridotto <span class=\"_ _c\"></span>dal <span class=\"_ _c\"></span>nuovo <span class=\"_ _6\"></span>modello <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>svalutazione <span class=\"_ _c\"></span>d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>i <span class=\"_ _c\"></span>crediti <span class=\"_ _6\"></span>basato <span class=\"_ _c\"></span>sulla <span class=\"_ _c\"></span>stima <span class=\"_ _c\"></span>delle <span class=\"_ _c\"></span>pe<span class=\"_ _8\"></span>rd<span class=\"_ _0\"></span>ite <span class=\"_ _c\"></span>attes<span class=\"_ _1\"></span>e <span class=\"_ _c\"></span>(<span class=\"_ _0\"></span><span class=\"ff2\">expected <span class=\"_ _c\"></span>credit<span class=\"_ _2b2\"> </span></span><span class=\"ff2\"> </span></div><div class=\"t m0 x3 h4 y99b ff2 fs1 fc0 sc0 ls0 ws0\">losses<span class=\"ff3\">) <span class=\"_ _6\"></span>introdotto <span class=\"_ _0\"></span>dal <span class=\"_ _c\"></span>p<span class=\"_ _1\"></span>rincipio <span class=\"_ _6\"></span>IFRS <span class=\"_ _6\"></span>9. <span class=\"_ _6\"></span>T<span class=\"_ _0\"></span>ale <span class=\"_ _0\"></span>modello <span class=\"_ _c\"></span>p<span class=\"_ _8\"></span>resuppone <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>valutazione <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>lle <span class=\"_ _6\"></span>perdite <span class=\"_ _6\"></span>attese <span class=\"_ _0\"></span>fondata<span class=\"_ _2b2\"> </span></span><span class=\"ff3\"> </span></div><div class=\"t m0 x3 h4 ye9d ff7 fs1 fc0 sc0 ls0 ws0\">sulla <span class=\"_ _4d\"> </span>stima <span class=\"_ _4d\"> </span>della <span class=\"_ _4d\"> </span>probabilit\u00e0 <span class=\"_ _4d\"> </span>di <span class=\"_ _4d\"> </span>default, <span class=\"_ _4d\"> </span>sulla <span class=\"_ _b\"> </span>percentual<span class=\"_ _1\"></span>e <span class=\"_ _4d\"> </span>di <span class=\"_ _b\"> </span>perdita <span class=\"_ _4d\"> </span>in <span class=\"_ _4d\"> </span>caso <span class=\"_ _b\"> </span>di <span class=\"_ _4d\"> </span>insolvenza <span class=\"_ _d\"></span>e <span class=\"_ _b\"> </span>sull\u2019esposizi<span class=\"_ _1\"></span>one<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y121b ff3 fs1 fc0 sc0 ls0 ws0\">finanziaria. Tali elementi valutati<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>i so<span class=\"_ _0\"></span><span class=\"ff7\">no misurati mediante l\u2019</span>utilizzo di dati storici, elementi forward-looking ed<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y121c ff3 fs1 fc0 sc0 ls0 ws0\">informazioni rep<span class=\"_ _1\"></span>eribili da in<span class=\"_ _1\"></span>fo providers, qua<span class=\"_ _1\"></span>lora otteni<span class=\"_ _1\"></span>bili senza costi <span class=\"_ _1\"></span>spropositati<span class=\"_ _1\"></span>.<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y1ff ff3 fs1 fc0 sc0 ls0 ws0\">Per talune categorie di <span class=\"ff2\">a<span class=\"_ _0\"></span>ttivit\u00e0 finanziarie al costo ammortizz<span class=\"_ _1\"></span>ato<span class=\"ff3\">, <span class=\"_ _0\"></span>quali i crediti commerciali e i <span class=\"_ _0\"></span></span>contract assets<span class=\"ff3 ls3a\">,<span class=\"_ _2b2\"> </span></span></span><span class=\"ff2\"><span class=\"ff3 ls3a\"> </span></span></div><div class=\"t m0 x3 h4 yf11 ff7 fs1 fc0 sc0 ls0 ws0\">il Gruppo adotta l\u2019approcci<span class=\"_ _8\"></span>o <span class=\"_ _0\"></span>semplificato al<span class=\"_ _1\"></span> nuovo modello di impairment<span class=\"_ _1\"></span>. Tale modello semplifica<span class=\"_ _8\"></span>to \u00e8<span class=\"_ _0\"></span> fondato<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y121d ff3 fs1 fc0 sc0 ls0 ws0\">sulla <span class=\"_ _4d\"> </span>gestione <span class=\"_ _d\"> </span>a <span class=\"_ _b\"> </span>portafoglio <span class=\"_ _d\"></span>de<span class=\"_ _0\"></span>lle <span class=\"_ _d\"></span>posizioni <span class=\"_ _4d\"> </span>creditorie <span class=\"_ _d\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _4d\"> </span>sulla <span class=\"_ _4d\"> </span>suddivision<span class=\"_ _1\"></span>e <span class=\"_ _4d\"> </span>dei <span class=\"_ _4d\"> </span>cre<span class=\"_ _0\"></span>diti <span class=\"_ _d\"> </span>in <span class=\"_ _4d\"> </span>specifici <span class=\"_ _4d\"> </span>cluster <span class=\"_ _4d\"> </span>che<span class=\"_ _2b2\"> </span> </div></div>tengano <span class=\"_ _6\"></span>conto <span class=\"_ _6\"></span>della <span class=\"_ _6\"></span>peculiarit\u00e0 <span class=\"_ _6\"></span>del <span class=\"_ _c\"></span>bu<span class=\"_ _8\"></span>siness, <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>llo <span class=\"_ _6\"></span>status <span class=\"_ _6\"></span>operativo <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>cliente, <span class=\"_ _6\"></span>della <span class=\"_ _6\"></span>fascia <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>sca<span class=\"_ _8\"></span>duto <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>dello<span class=\"_ _2b2\"> </span> specifico contesto <span class=\"_ _8\"></span>normativo di riferimento<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>  Qualora <span class=\"_ _6\"></span>l\u2019entit\u00e0 <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>una <span class=\"_ _6\"></span>perdita <span class=\"_ _6\"></span>attesa <span class=\"_ _6\"></span>rilevata <span class=\"_ _c\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>pa<span class=\"_ _8\"></span>ssato <span class=\"_ _c\"></span>si <span class=\"_ _6\"></span>riduca <span class=\"_ _6\"></span>e <span class=\"_ _c\"></span>la <span class=\"_ _6\"></span>diminuzione <span class=\"_ _6\"></span>pu\u00f2 <span class=\"_ _6\"></span>essere <span class=\"_ _c\"></span>coll<span class=\"_ _1\"></span>egata <span class=\"_ _6\"></span>a <span class=\"_ _c\"></span>un<span class=\"_ _2b2\"> </span> evento  verif<span class=\"_ _0\"></span>icato<span class=\"_ _1\"></span>si <span class=\"_ _4\"> </span>success<span class=\"_ _8\"></span>iv<span class=\"_ _0\"></span>amente  alla <span class=\"_ _4\"> </span>rilevazione  della <span class=\"_ _4\"> </span>perdita  di <span class=\"_ _4\"> </span>valore,  essa <span class=\"_ _4\"> </span>viene <span class=\"_ _4\"> </span>riv<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rsata <span class=\"_ _4\"> </span>a  conto<span class=\"_ _2b2\"> </span> economico.<span class=\"_ _2b2\"> </span> Le <span class=\"_ _c\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _6\"></span>f<span class=\"_ _0\"></span>inanziari<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>son<span class=\"_ _1\"></span>o <span class=\"_ _c\"></span>rimoss<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>dal<span class=\"_ _1\"></span>lo <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>tato <span class=\"_ _c\"></span>patrimonia<span class=\"_ _8\"></span>le <span class=\"_ _c\"></span>quando <span class=\"_ _6\"></span>il <span class=\"_ _c\"></span>diritto <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>ricevere<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>i <span class=\"_ _6\"></span>flussi <span class=\"_ _c\"></span>di <span class=\"_ _6\"></span>cassa <span class=\"_ _c\"></span>dell<span class=\"_ _8\"></span>o<span class=\"_ _2b2\"> </span> strumento si <span class=\"_ _8\"></span>\u00e8 estinto, o<span class=\"_ _8\"></span>vvero sono stati<span class=\"_ _8\"></span> sostanzialmente tra<span class=\"_ _1\"></span>sferiti <span class=\"_ _1\"></span>tutti i<span class=\"_ _1\"></span> rischi <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> bene<span class=\"_ _1\"></span>fici relativi <span class=\"_ _8\"></span>allo strumento<span class=\"_ _2b2\"> </span><span class=\"_ _8\"></span> stesso.<span class=\"_ _2b2\"> </span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-622": {
   "value": "Disponibilit\u00e0<span class=\"_ _8\"></span> liquide e mezzi equivalenti  Le disponibilit\u00e0<span class=\"_ _8\"></span> liquide ed i mezzi equivalenti includon<span class=\"_ _8\"></span>o la cassa, i depositi bancari disponibi<span class=\"_ _8\"></span>li e le<span class=\"_ _0\"></span> altre forme <span class=\"_ _1\"></span>di<span class=\"_ _2b2\"> </span> investimento <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>breve <span class=\"_ _8\"></span>termine <span class=\"_ _8\"></span>non <span class=\"_ _8\"></span>eccede<span class=\"_ _1\"></span>nti <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>tre <span class=\"_ _8\"></span>mesi <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>prontamente <span class=\"_ _8\"></span>convertibili <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>cassa. <span class=\"_ _8\"></span>Alla <span class=\"_ _8\"></span>data <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>bilancio,<span class=\"_ _2b2\"> </span> gli <span class=\"_ _4d\"> </span>scoperti <span class=\"_ _4d\"> </span>di <span class=\"_ _b\"> </span>conto <span class=\"_ _b\"> </span>corrente <span class=\"_ _d\"></span>sono <span class=\"_ _b\"> </span>classificati <span class=\"_ _d\"> </span>tra <span class=\"_ _b\"> </span>i <span class=\"_ _4d\"> </span>debiti <span class=\"_ _4d\"> </span>finanziari <span class=\"_ _4d\"> </span>nelle <span class=\"_ _4d\"> </span>passivit\u00e0 <span class=\"_ _4d\"> </span>correnti <span class=\"_ _4d\"> </span>della <span class=\"_ _4d\"> </span>situazione<span class=\"_ _2b2\"> </span> patrimoniale fina<span class=\"_ _8\"></span>nziaria consolidata.  ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-623": {
   "value": "Strumenti fina<span class=\"_ _1\"></span>nziari derivat<span class=\"_ _1\"></span>i Un derivato \u00e8 uno<span class=\"_ _8\"></span> s<span class=\"_ _0\"></span>trumento finanzi<span class=\"_ _8\"></span>ario o un altro contra<span class=\"_ _1\"></span>tto che presenta<span class=\"_ _1\"></span> le seguenti caratteristiche:<span class=\"_ _2b2\"> </span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff3\">il <span class=\"_ _c\"></span>valore <span class=\"_ _6\"></span>cambia <span class=\"_ _c\"></span>in <span class=\"_ _c\"></span>r<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>lazione <span class=\"_ _c\"></span>al<span class=\"_ _1\"></span>le <span class=\"_ _c\"></span>variazi<span class=\"_ _8\"></span>oni <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>un <span class=\"_ _6\"></span>parametro <span class=\"_ _c\"></span>de<span class=\"_ _1\"></span>finito <span class=\"_ _d\"></span><span class=\"ff2\">underlyi<span class=\"_ _8\"></span>n<span class=\"_ _0\"></span>g<span class=\"ff3\">, <span class=\"_ _c\"></span>quale <span class=\"_ _6\"></span>tasso <span class=\"_ _c\"></span>di <span class=\"_ _6\"></span>interesse,<span class=\"_ _2b2\"> </span></span></span></span></span>prezzo <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>u<span class=\"_ _1\"></span>n <span class=\"_ _c\"></span>titolo <span class=\"_ _c\"></span>o <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>una <span class=\"_ _c\"></span>merce, <span class=\"_ _c\"></span>tas<span class=\"_ _1\"></span>so <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>cambio<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>in <span class=\"_ _c\"></span>valuta <span class=\"_ _c\"></span>est<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ra, <span class=\"_ _c\"></span>indice<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>prezzi <span class=\"_ _6\"></span>o <span class=\"_ _c\"></span>tassi, <span class=\"_ _c\"></span>rating <span class=\"_ _c\"></span>di<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>un<span class=\"_ _2b2\"> </span>credito o altra <span class=\"_ _1\"></span>variabile;<span class=\"_ _2b2\"> </span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff7\">l\u2019investimento <span class=\"_ _6\"></span>netto <span class=\"_ _6\"></span>iniziale <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _6\"></span>pari <span class=\"_ _c\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>zero, <span class=\"_ _6\"></span>o <span class=\"_ _c\"></span>minore <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>que<span class=\"_ _0\"></span>llo <span class=\"_ _6\"></span>che <span class=\"_ _6\"></span>sarebbe <span class=\"_ _6\"></span>richiesto <span class=\"_ _6\"></span>per <span class=\"_ _6\"></span>contratti <span class=\"_ _6\"></span>con <span class=\"_ _c\"></span>u<span class=\"_ _8\"></span>na<span class=\"_ _2b2\"> </span></span></span>risposta simile ai cam<span class=\"_ _8\"></span>biamenti delle condiz<span class=\"_ _1\"></span>ioni di merc<span class=\"_ _1\"></span>ato;<span class=\"_ _2b2\"> </span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff3\">verr\u00e0 regolato ad una dat<span class=\"_ _1\"></span>a futura.<span class=\"_ _2b2\"> </span></span></span>Gli <span class=\"_ _c\"></span>strumenti <span class=\"_ _c\"></span>finanziari <span class=\"_ _c\"></span>derivati<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>stipulati <span class=\"_ _c\"></span>dal <span class=\"_ _c\"></span>Gruppo <span class=\"_ _c\"></span>sono <span class=\"_ _d\"></span>rappresenta<span class=\"_ _8\"></span>ti <span class=\"_ _d\"></span>da <span class=\"_ _c\"></span>contratti <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>termine <span class=\"_ _d\"></span>in <span class=\"_ _c\"></span>valuta <span class=\"_ _c\"></span>con<span class=\"_ _2b2\"> </span>finalit\u00e0  di <span class=\"_ _4\"> </span>copertura <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>rischio  di <span class=\"_ _4\"> </span>cambio. <span class=\"_ _4\"> </span><span class=\"ff7\">All\u2019avvio  di <span class=\"_ _4\"> </span>un\u2019operazione  di <span class=\"_ _4\"> </span>copertura, <span class=\"_ _4\"> </span>il <span class=\"_ _4\"> </span>Gruppo  designa <span class=\"_ _4\"> </span>e<span class=\"_ _2b2\"> </span></span>documenta <span class=\"_ _6\"></span>f<span class=\"_ _0\"></span>ormalm<span class=\"_ _1\"></span>ente <span class=\"_ _c\"></span>il<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>rapporto <span class=\"_ _c\"></span>di <span class=\"_ _6\"></span>copertura, <span class=\"_ _c\"></span>cui<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>intend<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>applica<span class=\"_ _1\"></span>re <span class=\"_ _c\"></span>l<span class=\"_ _1\"></span>\u2019hedge <span class=\"_ _6\"></span>accounting, <span class=\"_ _c\"></span>i <span class=\"_ _c\"></span>p<span class=\"_ _1\"></span>ropri <span class=\"_ _c\"></span>obi<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ttivi<span class=\"_ _2b2\"> </span>nella gestione <span class=\"_ _1\"></span>del rischio e la<span class=\"_ _1\"></span> strategia perseguita<span class=\"_ _1\"></span>, coerent<span class=\"_ _1\"></span>emente con IFRS <span class=\"_ _1\"></span>9.<span class=\"_ _2b2\"> </span>La <span class=\"_ _c\"></span>documentazione <span class=\"_ _c\"></span>predis<span class=\"_ _8\"></span>pos<span class=\"_ _0\"></span>ta <span class=\"_ _c\"></span>in <span class=\"_ _c\"></span>conformit\u00e0 <span class=\"_ _c\"></span>al <span class=\"_ _c\"></span>principio <span class=\"_ _c\"></span>IFRS <span class=\"_ _c\"></span>9 <span class=\"_ _c\"></span>include <span class=\"_ _c\"></span>l\u2019identi<span class=\"_ _1\"></span>ficazione <span class=\"_ _c\"></span>dello <span class=\"_ _c\"></span>strumento <span class=\"_ _c\"></span>di<span class=\"_ _2b2\"> </span>copertura, <span class=\"_ _8\"></span>d<span class=\"_ _1\"></span>ell\u2019elemento <span class=\"_ _8\"></span>co<span class=\"_ _8\"></span>pe<span class=\"_ _0\"></span>rto, <span class=\"_ _8\"></span>della<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>natura <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>rischio <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>d<span class=\"_ _1\"></span>elle <span class=\"_ _8\"></span>modalit\u00e0<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>cui <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>Gruppo <span class=\"_ _8\"></span>valuta <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>relazion<span class=\"_ _8\"></span>e<span class=\"_ _2b2\"> </span>di <span class=\"_ _0\"></span>copertura <span class=\"_ _6\"></span>soddisfi <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>requisiti <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>efficacia <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>copertura <span class=\"_ _6\"></span>stessa<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>L<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>relazione <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>copertura soddisfa <span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>criteri <span class=\"_ _0\"></span>di<span class=\"_ _2b2\"> </span>ammissibilit\u00e0<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>la contabilizzazione delle operazioni di <span class=\"_ _0\"></span>copertura, se sono presenti tutti <span class=\"_ _0\"></span>i seguenti requisiti di<span class=\"_ _2b2\"> </span>efficacia dell<span class=\"_ _1\"></span>a copertura:<span class=\"_ _2b2\"> </span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff3\">vi \u00e8 un rapporto econo<span class=\"_ _8\"></span>mico tra l'elemento cope<span class=\"_ _1\"></span>rto e lo strum<span class=\"_ _1\"></span>ento di copertura;<span class=\"_ _2b2\"> </span></span></span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff3\">l'effetto <span class=\"_ _4\"> </span>del  rischio <span class=\"_ _4\"> </span>di  credito <span class=\"_ _4\"> </span>non <span class=\"_ _4\"> </span>preval<span class=\"_ _1\"></span>e  sulle <span class=\"_ _4\"> </span>variazioni  di <span class=\"_ _4\"> </span>valore <span class=\"_ _4\"> </span>risult<span class=\"_ _1\"></span>anti  dal <span class=\"_ _40\"> </span>sud<span class=\"_ _0\"></span>detto  rapporto<span class=\"_ _2b2\"> </span></span></span>economico;<span class=\"_ _2b2\"> </span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff3\">il <span class=\"_ _40\"> </span>rapporto <span class=\"_ _4\"> </span>di <span class=\"_ _40\"> </span>copertura <span class=\"_ _4\"> </span>della <span class=\"_ _40\"> </span>relazione <span class=\"_ _4\"> </span>di <span class=\"_ _40\"> </span>copertura <span class=\"_ _4\"> </span>\u00e8 <span class=\"_ _40\"> </span>lo <span class=\"_ _40\"> </span>stesso <span class=\"_ _4\"> </span>di <span class=\"_ _40\"> </span>quello <span class=\"_ _4\"> </span>risultante <span class=\"_ _40\"> </span>dalla <span class=\"_ _4\"> </span>quantit\u00e0<span class=\"_ _2b2\"> </span></span></span>dell'elemento <span class=\"_ _8\"></span>coperto <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>il Gru<span class=\"_ _1\"></span>ppo <span class=\"_ _8\"></span>effettivamente <span class=\"_ _8\"></span>copre <span class=\"_ _8\"></span>e dalla<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>quantit\u00e0 <span class=\"_ _1\"></span>dello <span class=\"_ _8\"></span>strumento <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>copertura <span class=\"_ _8\"></span>che<span class=\"_ _2b2\"> </span>il Gruppo util<span class=\"_ _1\"></span>izza effettivam<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nte per cop<span class=\"_ _1\"></span>rire tale quantit\u00e0<span class=\"_ _8\"></span> d<span class=\"_ _0\"></span>i elemento cop<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rto.  Alla <span class=\"_ _0\"></span>data <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>stipula <span class=\"_ _0\"></span>del <span class=\"_ _6\"></span>contratto, <span class=\"_ _6\"></span>gli<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>strumenti <span class=\"_ _0\"></span>finanziari <span class=\"_ _0\"></span>derivati <span class=\"_ _6\"></span>sono <span class=\"_ _0\"></span>rilevati <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span><span class=\"ff2\">fair <span class=\"_ _6\"></span>value <span class=\"_ _6\"></span></span>sia <span class=\"_ _6\"></span>in <span class=\"_ _0\"></span>sede <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>prima<span class=\"_ _2b2\"> </span>iscrizione che a<span class=\"_ _8\"></span> ciascuna valutazione succ<span class=\"_ _8\"></span>ess<span class=\"_ _0\"></span>iva. I derivati<span class=\"_ _8\"></span> s<span class=\"_ _0\"></span>ono contabilizz<span class=\"_ _1\"></span>ati come at<span class=\"_ _8\"></span>tivit\u00e0 finanziarie quan<span class=\"_ _1\"></span>do il<span class=\"_ _2b2\"> </span>fair <span class=\"_ _c\"></span>value <span class=\"_ _c\"></span><span class=\"ff3\">\u00e8 <span class=\"_ _6\"></span>positivo <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>come <span class=\"_ _6\"></span>passivit\u00e0 <span class=\"_ _c\"></span>finanziari<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>quan<span class=\"_ _8\"></span>do <span class=\"_ _c\"></span>il <span class=\"_ _d\"></span><span class=\"ff2\">fair <span class=\"_ _c\"></span>value <span class=\"_ _c\"></span></span>\u00e8 <span class=\"_ _6\"></span>negativo. <span class=\"_ _c\"></span>Tali<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>strumenti <span class=\"_ _6\"></span>derivati <span class=\"_ _c\"></span>sono<span class=\"_ _2b2\"> </span></span>classificati <span class=\"_ _b\"> </span>come <span class=\"_ _b\"> </span>correnti <span class=\"_ _4d\"> </span>o  no<span class=\"_ _8\"></span>n  co<span class=\"_ _8\"></span>rrenti <span class=\"_ _7\"> </span>in <span class=\"_ _b\"> </span>base <span class=\"_ _b\"> </span>alla <span class=\"_ _b\"> </span>loro <span class=\"_ _7\"> </span>data <span class=\"_ _b\"> </span>di <span class=\"_ _b\"> </span>scadenza <span class=\"_ _b\"> </span>e <span class=\"_ _b\"> </span>all\u2019intenzione <span class=\"_ _4d\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_ _b\"> </span>Gruppo <span class=\"_ _b\"> </span>di<span class=\"_ _2b2\"> </span>continuare a det<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nere o meno ta<span class=\"_ _8\"></span>li strumenti fino alla scadenza.<span class=\"_ _2b2\"> </span>Rispettati i requisiti sopra <span class=\"_ _0\"></span>riportati, con <span class=\"_ _0\"></span><span class=\"ff7\">l\u2019intento di coprire <span class=\"_ _0\"></span>il Gruppo dall\u2019esposizione al <span class=\"_ _0\"></span>rischio<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>di variazioni dei<span class=\"_ _2b2\"> </span></span>flussi <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>cas<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>attesi <span class=\"_ _c\"></span>as<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>ociati<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>ad <span class=\"_ _c\"></span>un<span class=\"_ _8\"></span>\u2019<span class=\"_ _0\"></span>attivit\u00e0,<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>una <span class=\"_ _6\"></span>passivit\u00e0 <span class=\"_ _6\"></span>o <span class=\"_ _c\"></span>una <span class=\"_ _6\"></span>transazione<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>altamente <span class=\"_ _6\"></span>probabile<span class=\"_ _0\"></span><span class=\"ff3\">, <span class=\"_ _c\"></span>si <span class=\"_ _6\"></span>applica <span class=\"_ _6\"></span>il<span class=\"_ _2b2\"> </span></span>trattamento <span class=\"_ _6\"></span>contabile <span class=\"_ _6\"></span>del <span class=\"_ _c\"></span><span class=\"ff2\">cash <span class=\"_ _6\"></span>flow <span class=\"_ _c\"></span>hed<span class=\"_ _1\"></span>ge<span class=\"ff3\"> <span class=\"_ _c\"></span>e <span class=\"_ _6\"></span>pertanto <span class=\"_ _6\"></span>la <span class=\"_ _c\"></span>porzione <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>uti<span class=\"_ _8\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>o <span class=\"_ _6\"></span>perdit<span class=\"_ _1\"></span>a <span class=\"_ _c\"></span>sull<span class=\"_ _1\"></span>o <span class=\"_ _c\"></span>st<span class=\"_ _8\"></span>ru<span class=\"_ _0\"></span>mento <span class=\"_ _6\"></span>coperto,<span class=\"_ _2b2\"> </span></span></span>relativa <span class=\"_ _4d\"> </span>alla <span class=\"_ _d\"></span>parte <span class=\"_ _4d\"> </span>di <span class=\"_ _4d\"> </span>copertura <span class=\"_ _d\"></span>efficace, <span class=\"_ _4d\"> </span>\u00e8 <span class=\"_ _4d\"> </span>rilevata <span class=\"_ _d\"></span>nelle <span class=\"_ _4d\"> </span>altre <span class=\"_ _4d\"> </span>componenti <span class=\"_ _d\"></span>di <span class=\"_ _4d\"> </span>conto <span class=\"_ _4d\"> </span>economico <span class=\"_ _d\"></span>complessivo<span class=\"_ _2b2\"> </span>attraverso <span class=\"_ _c\"></span>una <span class=\"_ _6\"></span>specifica <span class=\"_ _c\"></span>riserva <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>patrimonio <span class=\"_ _c\"></span>netto<span class=\"_ _8\"></span> <span class=\"_ _d\"></span>defin<span class=\"_ _0\"></span>ita<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>riserva <span class=\"_ _c\"></span>di<span class=\"_ _8\"></span> <span class=\"_ _d\"></span><span class=\"ff2\">cash <span class=\"_ _c\"></span>flow <span class=\"_ _6\"></span>hedge</span>, <span class=\"_ _c\"></span>mentre <span class=\"_ _c\"></span>la <span class=\"_ _c\"></span>part<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>non<span class=\"_ _2b2\"> </span>efficace <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>rilevata <span class=\"_ _8\"></span>direttam<span class=\"_ _1\"></span>ente <span class=\"_ _8\"></span>nel <span class=\"_ _8\"></span>conto <span class=\"_ _8\"></span>economico <span class=\"_ _8\"></span>dell\u2019esercizi<span class=\"_ _1\"></span>o <span class=\"_ _8\"></span>nell\u2019ambito <span class=\"_ _8\"></span>degli <span class=\"_ _8\"></span>al<span class=\"_ _1\"></span>tri <span class=\"_ _8\"></span>ricavi <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>pr<span class=\"_ _0\"></span>oventi <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>degli<span class=\"_ _2b2\"> </span>altri costi operati<span class=\"_ _1\"></span>vi.<span class=\"_ _2b2\"> </span>Gli <span class=\"_ _1\"></span>importi <span class=\"_ _8\"></span>riconosciuti <span class=\"_ _1\"></span>nelle <span class=\"_ _1\"></span>altre <span class=\"_ _8\"></span>componenti <span class=\"_ _8\"></span>di conto <span class=\"_ _8\"></span>economico c<span class=\"_ _1\"></span>omplessivo, <span class=\"_ _8\"></span>sono s<span class=\"_ _8\"></span>uccessivamente <span class=\"_ _8\"></span>riversati<span class=\"_ _2b2\"> </span>nel <span class=\"_ _6\"></span>conto <span class=\"_ _0\"></span>economico <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>momento <span class=\"_ _6\"></span>in <span class=\"_ _0\"></span>cui <span class=\"_ _6\"></span>l\u2019operazione oggetto <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>copertura <span class=\"_ _0\"></span>influenza<span class=\"_ _8\"></span> <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>conto <span class=\"_ _0\"></span>economico, <span class=\"_ _6\"></span>per<span class=\"_ _2b2\"> </span>esempio se si <span class=\"_ _1\"></span>verifica una <span class=\"_ _1\"></span>vendita o vi \u00e8 una svaluta<span class=\"_ _8\"></span>zione.<span class=\"_ _2b2\"> </span>Qualora <span class=\"_ _0\"></span>lo <span class=\"_ _6\"></span>strumento <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>copertura <span class=\"_ _0\"></span>sia <span class=\"_ _6\"></span>ceduto, <span class=\"_ _6\"></span>giunga <span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>scadenza, <span class=\"_ _0\"></span>annullato <span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>esercitato <span class=\"_ _0\"></span>senza <span class=\"_ _6\"></span>sostituzione,<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>o<span class=\"_ _2b2\"> </span>non <span class=\"_ _8\"></span>si qua<span class=\"_ _1\"></span>lifichi <span class=\"_ _8\"></span>pi\u00f9 <span class=\"_ _8\"></span>come <span class=\"_ _8\"></span>efficace <span class=\"_ _1\"></span>copertura <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>rischio <span class=\"_ _8\"></span>a fro<span class=\"_ _1\"></span>nte <span class=\"_ _8\"></span>del q<span class=\"_ _1\"></span>uale <span class=\"_ _8\"></span>l\u2019operazione <span class=\"_ _8\"></span>era <span class=\"_ _8\"></span>stata <span class=\"_ _8\"></span>accesa, la<span class=\"_ _8\"></span> quo<span class=\"_ _1\"></span>ta<span class=\"_ _2b2\"> </span>di <span class=\"_ _4d\"> </span>riserva <span class=\"_ _4d\"> </span>di<span class=\"ff2\"> <span class=\"_ _4d\"> </span>cash <span class=\"_ _4d\"> </span>flow <span class=\"_ _4d\"> </span>hedge <span class=\"_ _4d\"> </span></span>a <span class=\"_ _4d\"> </span>esso <span class=\"_ _4d\"> </span>relativa <span class=\"_ _4d\"> </span>viene <span class=\"_ _4d\"> </span>mantenuta <span class=\"_ _d\"></span>sino <span class=\"_ _4d\"> </span>a <span class=\"_ _4d\"> </span>quando <span class=\"_ _4d\"> </span>non <span class=\"_ _4d\"> </span>si <span class=\"_ _4d\"> </span>manifesta <span class=\"_ _d\"></span>il <span class=\"_ _4d\"> </span>contratto<span class=\"_ _2b2\"> </span>sottostante.<span class=\"_ _2b2\"> </span>Quando u<span class=\"_ _8\"></span>na transazione <span class=\"_ _8\"></span>prevista <span class=\"_ _8\"></span>non \u00e8 <span class=\"_ _1\"></span>pi\u00f9 rit<span class=\"_ _8\"></span>enuta probabi<span class=\"_ _1\"></span>le, <span class=\"_ _1\"></span>gli <span class=\"_ _8\"></span>utili o <span class=\"_ _8\"></span>pe<span class=\"_ _0\"></span>rdite <span class=\"_ _8\"></span>rilev<span class=\"_ _0\"></span>ati <span class=\"_ _8\"></span>a patrimonio <span class=\"_ _8\"></span>netto so<span class=\"_ _1\"></span>no<span class=\"_ _2b2\"> </span>rilasciati imme<span class=\"_ _1\"></span>diatamente a conto <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>conomico<span class=\"_ _1\"></span>.<span class=\"_ _2b2\"> </span>Con riferim<span class=\"_ _8\"></span>ento alla <span class=\"_ _1\"></span>determinaz<span class=\"_ _1\"></span>ione del<span class=\"_ _1\"></span> <span class=\"ff2\">fair value<span class=\"_ _8\"></span><span class=\"ff7\">,<span class=\"_ _0\"></span> il <span class=\"_ _8\"></span>Gruppo opera<span class=\"_ _1\"></span> in co<span class=\"_ _8\"></span>nf<span class=\"_ _0\"></span>ormit\u00e0 <span class=\"_ _8\"></span>ai requisiti<span class=\"_ _8\"></span> definiti dall\u2019<span class=\"_ _1\"></span>IFRS 13<span class=\"_ _2b2\"> </span></span></span>ogni qualvolta ta<span class=\"_ _1\"></span>le misurazi<span class=\"_ _1\"></span>one sia richiesta <span class=\"_ _8\"></span>dai principi contabili internazi<span class=\"_ _1\"></span>onali, qua<span class=\"_ _1\"></span>le criterio di rilevazio<span class=\"_ _8\"></span>ne<span class=\"_ _0\"></span> e/o<span class=\"_ _2b2\"> </span>valutazione <span class=\"_ _8\"></span>ovvero <span class=\"_ _8\"></span>quale <span class=\"_ _8\"></span>informat<span class=\"_ _8\"></span>iv<span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>integrativa <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>relazione <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>specifiche <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>passivit\u00e0. <span class=\"_ _8\"></span>Il <span class=\"_ _8\"></span><span class=\"ff2\">fair <span class=\"_ _8\"></span>value<span class=\"ff3\"> <span class=\"_ _8\"></span>esprime<span class=\"_ _2b2\"> </span></span></span>il <span class=\"_ _0\"></span>prezzo <span class=\"_ _6\"></span>che si <span class=\"_ _6\"></span>percepirebbe per <span class=\"_ _6\"></span>la <span class=\"_ _0\"></span>vendita <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>un\u2019attivi<span class=\"_ _8\"></span>t\u00e0 <span class=\"_ _6\"></span>ovvero <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>si <span class=\"_ _6\"></span>pagherebb<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>per <span class=\"_ _6\"></span>il <span class=\"_ _0\"></span>trasferimento <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>una<span class=\"_ _2b2\"> </span>passivit\u00e0  nell\u2019ambito  di <span class=\"_ _4\"> </span>una  transazione  ord<span class=\"_ _0\"></span><span class=\"ff3\">inaria  posta <span class=\"_ _4\"> </span>in  essere <span class=\"_ _4\"> </span>tra  operatori  di <span class=\"_ _4\"> </span>mercato,  alla  data <span class=\"_ _4\"> </span>di<span class=\"_ _2b2\"> </span></span>valutazione <span class=\"_ _d\"></span>(c.d. <span class=\"_ _4d\"> </span><span class=\"ff2\">ex<span class=\"_ _0\"></span>it <span class=\"_ _d\"> </span>price</span>). <span class=\"_ _4d\"> </span>Il <span class=\"_ _4d\"> </span><span class=\"ff2\">fair <span class=\"_ _4d\"> </span>va<span class=\"_ _0\"></span>lue</span> <span class=\"_ _4d\"> </span>degli <span class=\"_ _d\"> </span>s<span class=\"_ _0\"></span>trumenti<span class=\"_ _8\"></span> <span class=\"_ _b\"> </span>quotati <span class=\"_ _4d\"> </span>in <span class=\"_ _4d\"> </span>pubblici <span class=\"_ _d\"></span>mercati <span class=\"_ _4d\"> </span>\u00e8 <span class=\"_ _4d\"> </span>determinato <span class=\"_ _d\"> </span>f<span class=\"_ _0\"></span>acendo<span class=\"_ _2b2\"> </span>riferimento all<span class=\"_ _1\"></span>e quotazioni <span class=\"ff2\">(bid pri<span class=\"_ _8\"></span>ce)<span class=\"ff3\"> <span class=\"ff7\">alla data di chiusura d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ll\u2019esercizio<span class=\"_ _8\"></span>. </span></span></span>Il <span class=\"ff2\">fair value</span> di str<span class=\"_ _1\"></span>umenti non qu<span class=\"_ _8\"></span>otati viene misurato fa<span class=\"_ _1\"></span>cendo riferimento a<span class=\"_ _8\"></span> te<span class=\"_ _0\"></span>cnich<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> di valutazion<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> finanziaria<span class=\"_ _1\"></span>. Le <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>e pas<span class=\"_ _8\"></span>siv<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _8\"></span>finanzia<span class=\"_ _8\"></span>rie<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>valutate <span class=\"_ _8\"></span>al <span class=\"ff2\">fair <span class=\"_ _8\"></span>value<span class=\"ff3\"> <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>classificate <span class=\"_ _8\"></span>nei <span class=\"_ _8\"></span>tre <span class=\"_ _8\"></span>livelli <span class=\"_ _8\"></span>gerarchici <span class=\"_ _8\"></span>di seg<span class=\"_ _8\"></span>uito desc<span class=\"_ _8\"></span>ritti,<span class=\"_ _2b2\"> </span></span></span>in base alla rile<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>anza dell<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> informazioni <span class=\"_ _8\"></span>utilizzate nella deter<span class=\"_ _1\"></span>minazione del <span class=\"ff2\">fair value</span> st<span class=\"_ _1\"></span>esso. In particol<span class=\"_ _1\"></span>are:<span class=\"_ _2b2\"> </span>Livello 1: <span class=\"_ _ca\"> </span><span class=\"ff2\">fair <span class=\"_ _c\"></span>value</span> <span class=\"_ _c\"></span>determinato <span class=\"_ _c\"></span>c<span class=\"_ _8\"></span>on <span class=\"_ _c\"></span>riferimento <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>p<span class=\"_ _8\"></span>re<span class=\"_ _0\"></span>zzi <span class=\"_ _c\"></span>quota<span class=\"_ _1\"></span>ti <span class=\"_ _c\"></span>(non <span class=\"_ _c\"></span>modi<span class=\"_ _8\"></span>f<span class=\"_ _0\"></span>icati) <span class=\"_ _c\"></span>su<span class=\"_ _8\"></span> <span class=\"_ _d\"></span>mercati<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>attivi <span class=\"_ _c\"></span>per<span class=\"_ _2b2\"> </span>strumenti fina<span class=\"_ _1\"></span>nziari identici<span class=\"_ _1\"></span> cui il Gruppo pu\u00f2 acc<span class=\"_ _8\"></span>edere alla data di valuta<span class=\"_ _1\"></span>zione;<span class=\"_ _2b2\"> </span>Livello 2: <span class=\"_ _ca\"> </span><span class=\"ff2\">fair <span class=\"_ _0\"></span>value</span> <span class=\"_ _0\"></span>determinato <span class=\"_ _0\"></span>sulla base <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>input <span class=\"_ _0\"></span>diversi <span class=\"_ _0\"></span>dai <span class=\"_ _0\"></span>prezzi <span class=\"_ _0\"></span>quotati di <span class=\"_ _6\"></span>cui <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>livello 1,<span class=\"_ _0\"></span> basandosi<span class=\"_ _2b2\"> </span>su variabili oss<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rvabili dir<span class=\"_ _1\"></span>ettamente o indir<span class=\"_ _8\"></span>ettamente su mercati<span class=\"_ _1\"></span> attivi;<span class=\"_ _2b2\"> </span>Livello 3: <span class=\"_ _ca\"> </span><span class=\"ff2\">fair value</span> determinato c<span class=\"_ _1\"></span>on tecniche di<span class=\"_ _1\"></span> valutazione con <span class=\"_ _8\"></span>rif<span class=\"_ _0\"></span>erimento a va<span class=\"_ _8\"></span>riabili non osservabili. Per le attivit\u00e0<span class=\"_ _1\"></span> e passivit\u00e0 mi<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>urate al <span class=\"ff2\">fair value</span> su<span class=\"_ _1\"></span> base ricorrent<span class=\"_ _1\"></span>e, il Gruppo det<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rmina se si sia<span class=\"_ _1\"></span> verificato <span class=\"_ _1\"></span>un trasferimento <span class=\"_ _4d\"> </span>tra <span class=\"_ _b\"> </span>i <span class=\"_ _b\"> </span>livelli <span class=\"_ _b\"> </span>gerarchici <span class=\"_ _b\"> </span>sopra <span class=\"_ _b\"> </span>indicati, <span class=\"_ _4d\"> </span>individuando <span class=\"_ _4d\"> </span>a <span class=\"_ _7\"> </span>ogni <span class=\"_ _4d\"> </span>chiusura <span class=\"_ _4d\"> </span>contabile <span class=\"_ _b\"> </span>il <span class=\"_ _b\"> </span>livello <span class=\"_ _b\"> </span>in <span class=\"_ _b\"> </span>cui <span class=\"_ _b\"> </span>\u00e8<span class=\"_ _2b2\"> </span>classificato l\u2019i<span class=\"_ _8\"></span>np<span class=\"_ _0\"></span>ut signi<span class=\"_ _8\"></span>f<span class=\"_ _0\"></span>icativo di pi\u00f9 ba<span class=\"_ _8\"></span>sso livello di gerarchia util<span class=\"_ _1\"></span>izzato per la <span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>aluta<span class=\"_ _8\"></span>zione<span class=\"_ _0\"></span>.<span class=\"_ _2b2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-655": {
   "value": "Strumenti fina<span class=\"_ _1\"></span>nziari derivat<span class=\"_ _1\"></span>i Un derivato \u00e8 uno<span class=\"_ _8\"></span> s<span class=\"_ _0\"></span>trumento finanzi<span class=\"_ _8\"></span>ario o un altro contra<span class=\"_ _1\"></span>tto che presenta<span class=\"_ _1\"></span> le seguenti caratteristiche:<span class=\"_ _2b2\"> </span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff3\">il <span class=\"_ _c\"></span>valore <span class=\"_ _6\"></span>cambia <span class=\"_ _c\"></span>in <span class=\"_ _c\"></span>r<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>lazione <span class=\"_ _c\"></span>al<span class=\"_ _1\"></span>le <span class=\"_ _c\"></span>variazi<span class=\"_ _8\"></span>oni <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>un <span class=\"_ _6\"></span>parametro <span class=\"_ _c\"></span>de<span class=\"_ _1\"></span>finito <span class=\"_ _d\"></span><span class=\"ff2\">underlyi<span class=\"_ _8\"></span>n<span class=\"_ _0\"></span>g<span class=\"ff3\">, <span class=\"_ _c\"></span>quale <span class=\"_ _6\"></span>tasso <span class=\"_ _c\"></span>di <span class=\"_ _6\"></span>interesse,<span class=\"_ _2b2\"> </span></span></span></span></span>prezzo <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>u<span class=\"_ _1\"></span>n <span class=\"_ _c\"></span>titolo <span class=\"_ _c\"></span>o <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>una <span class=\"_ _c\"></span>merce, <span class=\"_ _c\"></span>tas<span class=\"_ _1\"></span>so <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>cambio<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>in <span class=\"_ _c\"></span>valuta <span class=\"_ _c\"></span>est<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ra, <span class=\"_ _c\"></span>indice<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>prezzi <span class=\"_ _6\"></span>o <span class=\"_ _c\"></span>tassi, <span class=\"_ _c\"></span>rating <span class=\"_ _c\"></span>di<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>un<span class=\"_ _2b2\"> </span>credito o altra <span class=\"_ _1\"></span>variabile;<span class=\"_ _2b2\"> </span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff7\">l\u2019investimento <span class=\"_ _6\"></span>netto <span class=\"_ _6\"></span>iniziale <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _6\"></span>pari <span class=\"_ _c\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>zero, <span class=\"_ _6\"></span>o <span class=\"_ _c\"></span>minore <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>que<span class=\"_ _0\"></span>llo <span class=\"_ _6\"></span>che <span class=\"_ _6\"></span>sarebbe <span class=\"_ _6\"></span>richiesto <span class=\"_ _6\"></span>per <span class=\"_ _6\"></span>contratti <span class=\"_ _6\"></span>con <span class=\"_ _c\"></span>u<span class=\"_ _8\"></span>na<span class=\"_ _2b2\"> </span></span></span>risposta simile ai cam<span class=\"_ _8\"></span>biamenti delle condiz<span class=\"_ _1\"></span>ioni di merc<span class=\"_ _1\"></span>ato;<span class=\"_ _2b2\"> </span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff3\">verr\u00e0 regolato ad una dat<span class=\"_ _1\"></span>a futura.<span class=\"_ _2b2\"> </span></span></span>Gli <span class=\"_ _c\"></span>strumenti <span class=\"_ _c\"></span>finanziari <span class=\"_ _c\"></span>derivati<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>stipulati <span class=\"_ _c\"></span>dal <span class=\"_ _c\"></span>Gruppo <span class=\"_ _c\"></span>sono <span class=\"_ _d\"></span>rappresenta<span class=\"_ _8\"></span>ti <span class=\"_ _d\"></span>da <span class=\"_ _c\"></span>contratti <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>termine <span class=\"_ _d\"></span>in <span class=\"_ _c\"></span>valuta <span class=\"_ _c\"></span>con<span class=\"_ _2b2\"> </span>finalit\u00e0  di <span class=\"_ _4\"> </span>copertura <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>rischio  di <span class=\"_ _4\"> </span>cambio. <span class=\"_ _4\"> </span><span class=\"ff7\">All\u2019avvio  di <span class=\"_ _4\"> </span>un\u2019operazione  di <span class=\"_ _4\"> </span>copertura, <span class=\"_ _4\"> </span>il <span class=\"_ _4\"> </span>Gruppo  designa <span class=\"_ _4\"> </span>e<span class=\"_ _2b2\"> </span></span>documenta <span class=\"_ _6\"></span>f<span class=\"_ _0\"></span>ormalm<span class=\"_ _1\"></span>ente <span class=\"_ _c\"></span>il<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>rapporto <span class=\"_ _c\"></span>di <span class=\"_ _6\"></span>copertura, <span class=\"_ _c\"></span>cui<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>intend<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>applica<span class=\"_ _1\"></span>re <span class=\"_ _c\"></span>l<span class=\"_ _1\"></span>\u2019hedge <span class=\"_ _6\"></span>accounting, <span class=\"_ _c\"></span>i <span class=\"_ _c\"></span>p<span class=\"_ _1\"></span>ropri <span class=\"_ _c\"></span>obi<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ttivi<span class=\"_ _2b2\"> </span>nella gestione <span class=\"_ _1\"></span>del rischio e la<span class=\"_ _1\"></span> strategia perseguita<span class=\"_ _1\"></span>, coerent<span class=\"_ _1\"></span>emente con IFRS <span class=\"_ _1\"></span>9.<span class=\"_ _2b2\"> </span>La <span class=\"_ _c\"></span>documentazione <span class=\"_ _c\"></span>predis<span class=\"_ _8\"></span>pos<span class=\"_ _0\"></span>ta <span class=\"_ _c\"></span>in <span class=\"_ _c\"></span>conformit\u00e0 <span class=\"_ _c\"></span>al <span class=\"_ _c\"></span>principio <span class=\"_ _c\"></span>IFRS <span class=\"_ _c\"></span>9 <span class=\"_ _c\"></span>include <span class=\"_ _c\"></span>l\u2019identi<span class=\"_ _1\"></span>ficazione <span class=\"_ _c\"></span>dello <span class=\"_ _c\"></span>strumento <span class=\"_ _c\"></span>di<span class=\"_ _2b2\"> </span>copertura, <span class=\"_ _8\"></span>d<span class=\"_ _1\"></span>ell\u2019elemento <span class=\"_ _8\"></span>co<span class=\"_ _8\"></span>pe<span class=\"_ _0\"></span>rto, <span class=\"_ _8\"></span>della<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>natura <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>rischio <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>d<span class=\"_ _1\"></span>elle <span class=\"_ _8\"></span>modalit\u00e0<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>cui <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>Gruppo <span class=\"_ _8\"></span>valuta <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>relazion<span class=\"_ _8\"></span>e<span class=\"_ _2b2\"> </span>di <span class=\"_ _0\"></span>copertura <span class=\"_ _6\"></span>soddisfi <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>requisiti <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>efficacia <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>copertura <span class=\"_ _6\"></span>stessa<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>L<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>relazione <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>copertura soddisfa <span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>criteri <span class=\"_ _0\"></span>di<span class=\"_ _2b2\"> </span>ammissibilit\u00e0<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>la contabilizzazione delle operazioni di <span class=\"_ _0\"></span>copertura, se sono presenti tutti <span class=\"_ _0\"></span>i seguenti requisiti di<span class=\"_ _2b2\"> </span>efficacia dell<span class=\"_ _1\"></span>a copertura:<span class=\"_ _2b2\"> </span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff3\">vi \u00e8 un rapporto econo<span class=\"_ _8\"></span>mico tra l'elemento cope<span class=\"_ _1\"></span>rto e lo strum<span class=\"_ _1\"></span>ento di copertura;<span class=\"_ _2b2\"> </span></span></span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff3\">l'effetto <span class=\"_ _4\"> </span>del  rischio <span class=\"_ _4\"> </span>di  credito <span class=\"_ _4\"> </span>non <span class=\"_ _4\"> </span>preval<span class=\"_ _1\"></span>e  sulle <span class=\"_ _4\"> </span>variazioni  di <span class=\"_ _4\"> </span>valore <span class=\"_ _4\"> </span>risult<span class=\"_ _1\"></span>anti  dal <span class=\"_ _40\"> </span>sud<span class=\"_ _0\"></span>detto  rapporto<span class=\"_ _2b2\"> </span></span></span>economico;<span class=\"_ _2b2\"> </span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff3\">il <span class=\"_ _40\"> </span>rapporto <span class=\"_ _4\"> </span>di <span class=\"_ _40\"> </span>copertura <span class=\"_ _4\"> </span>della <span class=\"_ _40\"> </span>relazione <span class=\"_ _4\"> </span>di <span class=\"_ _40\"> </span>copertura <span class=\"_ _4\"> </span>\u00e8 <span class=\"_ _40\"> </span>lo <span class=\"_ _40\"> </span>stesso <span class=\"_ _4\"> </span>di <span class=\"_ _40\"> </span>quello <span class=\"_ _4\"> </span>risultante <span class=\"_ _40\"> </span>dalla <span class=\"_ _4\"> </span>quantit\u00e0<span class=\"_ _2b2\"> </span></span></span>dell'elemento <span class=\"_ _8\"></span>coperto <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>il Gru<span class=\"_ _1\"></span>ppo <span class=\"_ _8\"></span>effettivamente <span class=\"_ _8\"></span>copre <span class=\"_ _8\"></span>e dalla<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>quantit\u00e0 <span class=\"_ _1\"></span>dello <span class=\"_ _8\"></span>strumento <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>copertura <span class=\"_ _8\"></span>che<span class=\"_ _2b2\"> </span>il Gruppo util<span class=\"_ _1\"></span>izza effettivam<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nte per cop<span class=\"_ _1\"></span>rire tale quantit\u00e0<span class=\"_ _8\"></span> d<span class=\"_ _0\"></span>i elemento cop<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rto.  Alla <span class=\"_ _0\"></span>data <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>stipula <span class=\"_ _0\"></span>del <span class=\"_ _6\"></span>contratto, <span class=\"_ _6\"></span>gli<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>strumenti <span class=\"_ _0\"></span>finanziari <span class=\"_ _0\"></span>derivati <span class=\"_ _6\"></span>sono <span class=\"_ _0\"></span>rilevati <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span><span class=\"ff2\">fair <span class=\"_ _6\"></span>value <span class=\"_ _6\"></span></span>sia <span class=\"_ _6\"></span>in <span class=\"_ _0\"></span>sede <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>prima<span class=\"_ _2b2\"> </span>iscrizione che a<span class=\"_ _8\"></span> ciascuna valutazione succ<span class=\"_ _8\"></span>ess<span class=\"_ _0\"></span>iva. I derivati<span class=\"_ _8\"></span> s<span class=\"_ _0\"></span>ono contabilizz<span class=\"_ _1\"></span>ati come at<span class=\"_ _8\"></span>tivit\u00e0 finanziarie quan<span class=\"_ _1\"></span>do il<span class=\"_ _2b2\"> </span>fair <span class=\"_ _c\"></span>value <span class=\"_ _c\"></span><span class=\"ff3\">\u00e8 <span class=\"_ _6\"></span>positivo <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>come <span class=\"_ _6\"></span>passivit\u00e0 <span class=\"_ _c\"></span>finanziari<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>quan<span class=\"_ _8\"></span>do <span class=\"_ _c\"></span>il <span class=\"_ _d\"></span><span class=\"ff2\">fair <span class=\"_ _c\"></span>value <span class=\"_ _c\"></span></span>\u00e8 <span class=\"_ _6\"></span>negativo. <span class=\"_ _c\"></span>Tali<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>strumenti <span class=\"_ _6\"></span>derivati <span class=\"_ _c\"></span>sono<span class=\"_ _2b2\"> </span></span>classificati <span class=\"_ _b\"> </span>come <span class=\"_ _b\"> </span>correnti <span class=\"_ _4d\"> </span>o  no<span class=\"_ _8\"></span>n  co<span class=\"_ _8\"></span>rrenti <span class=\"_ _7\"> </span>in <span class=\"_ _b\"> </span>base <span class=\"_ _b\"> </span>alla <span class=\"_ _b\"> </span>loro <span class=\"_ _7\"> </span>data <span class=\"_ _b\"> </span>di <span class=\"_ _b\"> </span>scadenza <span class=\"_ _b\"> </span>e <span class=\"_ _b\"> </span>all\u2019intenzione <span class=\"_ _4d\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_ _b\"> </span>Gruppo <span class=\"_ _b\"> </span>di<span class=\"_ _2b2\"> </span>continuare a det<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nere o meno ta<span class=\"_ _8\"></span>li strumenti fino alla scadenza.<span class=\"_ _2b2\"> </span>Rispettati i requisiti sopra <span class=\"_ _0\"></span>riportati, con <span class=\"_ _0\"></span><span class=\"ff7\">l\u2019intento di coprire <span class=\"_ _0\"></span>il Gruppo dall\u2019esposizione al <span class=\"_ _0\"></span>rischio<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>di variazioni dei<span class=\"_ _2b2\"> </span></span>flussi <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>cas<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>attesi <span class=\"_ _c\"></span>as<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>ociati<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>ad <span class=\"_ _c\"></span>un<span class=\"_ _8\"></span>\u2019<span class=\"_ _0\"></span>attivit\u00e0,<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>una <span class=\"_ _6\"></span>passivit\u00e0 <span class=\"_ _6\"></span>o <span class=\"_ _c\"></span>una <span class=\"_ _6\"></span>transazione<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>altamente <span class=\"_ _6\"></span>probabile<span class=\"_ _0\"></span><span class=\"ff3\">, <span class=\"_ _c\"></span>si <span class=\"_ _6\"></span>applica <span class=\"_ _6\"></span>il<span class=\"_ _2b2\"> </span></span>trattamento <span class=\"_ _6\"></span>contabile <span class=\"_ _6\"></span>del <span class=\"_ _c\"></span><span class=\"ff2\">cash <span class=\"_ _6\"></span>flow <span class=\"_ _c\"></span>hed<span class=\"_ _1\"></span>ge<span class=\"ff3\"> <span class=\"_ _c\"></span>e <span class=\"_ _6\"></span>pertanto <span class=\"_ _6\"></span>la <span class=\"_ _c\"></span>porzione <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>uti<span class=\"_ _8\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>o <span class=\"_ _6\"></span>perdit<span class=\"_ _1\"></span>a <span class=\"_ _c\"></span>sull<span class=\"_ _1\"></span>o <span class=\"_ _c\"></span>st<span class=\"_ _8\"></span>ru<span class=\"_ _0\"></span>mento <span class=\"_ _6\"></span>coperto,<span class=\"_ _2b2\"> </span></span></span>relativa <span class=\"_ _4d\"> </span>alla <span class=\"_ _d\"></span>parte <span class=\"_ _4d\"> </span>di <span class=\"_ _4d\"> </span>copertura <span class=\"_ _d\"></span>efficace, <span class=\"_ _4d\"> </span>\u00e8 <span class=\"_ _4d\"> </span>rilevata <span class=\"_ _d\"></span>nelle <span class=\"_ _4d\"> </span>altre <span class=\"_ _4d\"> </span>componenti <span class=\"_ _d\"></span>di <span class=\"_ _4d\"> </span>conto <span class=\"_ _4d\"> </span>economico <span class=\"_ _d\"></span>complessivo<span class=\"_ _2b2\"> </span>attraverso <span class=\"_ _c\"></span>una <span class=\"_ _6\"></span>specifica <span class=\"_ _c\"></span>riserva <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>patrimonio <span class=\"_ _c\"></span>netto<span class=\"_ _8\"></span> <span class=\"_ _d\"></span>defin<span class=\"_ _0\"></span>ita<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>riserva <span class=\"_ _c\"></span>di<span class=\"_ _8\"></span> <span class=\"_ _d\"></span><span class=\"ff2\">cash <span class=\"_ _c\"></span>flow <span class=\"_ _6\"></span>hedge</span>, <span class=\"_ _c\"></span>mentre <span class=\"_ _c\"></span>la <span class=\"_ _c\"></span>part<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>non<span class=\"_ _2b2\"> </span>efficace <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>rilevata <span class=\"_ _8\"></span>direttam<span class=\"_ _1\"></span>ente <span class=\"_ _8\"></span>nel <span class=\"_ _8\"></span>conto <span class=\"_ _8\"></span>economico <span class=\"_ _8\"></span>dell\u2019esercizi<span class=\"_ _1\"></span>o <span class=\"_ _8\"></span>nell\u2019ambito <span class=\"_ _8\"></span>degli <span class=\"_ _8\"></span>al<span class=\"_ _1\"></span>tri <span class=\"_ _8\"></span>ricavi <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>pr<span class=\"_ _0\"></span>oventi <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>degli<span class=\"_ _2b2\"> </span>altri costi operati<span class=\"_ _1\"></span>vi.<span class=\"_ _2b2\"> </span>Gli <span class=\"_ _1\"></span>importi <span class=\"_ _8\"></span>riconosciuti <span class=\"_ _1\"></span>nelle <span class=\"_ _1\"></span>altre <span class=\"_ _8\"></span>componenti <span class=\"_ _8\"></span>di conto <span class=\"_ _8\"></span>economico c<span class=\"_ _1\"></span>omplessivo, <span class=\"_ _8\"></span>sono s<span class=\"_ _8\"></span>uccessivamente <span class=\"_ _8\"></span>riversati<span class=\"_ _2b2\"> </span>nel <span class=\"_ _6\"></span>conto <span class=\"_ _0\"></span>economico <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>momento <span class=\"_ _6\"></span>in <span class=\"_ _0\"></span>cui <span class=\"_ _6\"></span>l\u2019operazione oggetto <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>copertura <span class=\"_ _0\"></span>influenza<span class=\"_ _8\"></span> <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>conto <span class=\"_ _0\"></span>economico, <span class=\"_ _6\"></span>per<span class=\"_ _2b2\"> </span>esempio se si <span class=\"_ _1\"></span>verifica una <span class=\"_ _1\"></span>vendita o vi \u00e8 una svaluta<span class=\"_ _8\"></span>zione.<span class=\"_ _2b2\"> </span>Qualora <span class=\"_ _0\"></span>lo <span class=\"_ _6\"></span>strumento <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>copertura <span class=\"_ _0\"></span>sia <span class=\"_ _6\"></span>ceduto, <span class=\"_ _6\"></span>giunga <span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>scadenza, <span class=\"_ _0\"></span>annullato <span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>esercitato <span class=\"_ _0\"></span>senza <span class=\"_ _6\"></span>sostituzione,<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>o<span class=\"_ _2b2\"> </span>non <span class=\"_ _8\"></span>si qua<span class=\"_ _1\"></span>lifichi <span class=\"_ _8\"></span>pi\u00f9 <span class=\"_ _8\"></span>come <span class=\"_ _8\"></span>efficace <span class=\"_ _1\"></span>copertura <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>rischio <span class=\"_ _8\"></span>a fro<span class=\"_ _1\"></span>nte <span class=\"_ _8\"></span>del q<span class=\"_ _1\"></span>uale <span class=\"_ _8\"></span>l\u2019operazione <span class=\"_ _8\"></span>era <span class=\"_ _8\"></span>stata <span class=\"_ _8\"></span>accesa, la<span class=\"_ _8\"></span> quo<span class=\"_ _1\"></span>ta<span class=\"_ _2b2\"> </span>di <span class=\"_ _4d\"> </span>riserva <span class=\"_ _4d\"> </span>di<span class=\"ff2\"> <span class=\"_ _4d\"> </span>cash <span class=\"_ _4d\"> </span>flow <span class=\"_ _4d\"> </span>hedge <span class=\"_ _4d\"> </span></span>a <span class=\"_ _4d\"> </span>esso <span class=\"_ _4d\"> </span>relativa <span class=\"_ _4d\"> </span>viene <span class=\"_ _4d\"> </span>mantenuta <span class=\"_ _d\"></span>sino <span class=\"_ _4d\"> </span>a <span class=\"_ _4d\"> </span>quando <span class=\"_ _4d\"> </span>non <span class=\"_ _4d\"> </span>si <span class=\"_ _4d\"> </span>manifesta <span class=\"_ _d\"></span>il <span class=\"_ _4d\"> </span>contratto<span class=\"_ _2b2\"> </span>sottostante.<span class=\"_ _2b2\"> </span>Quando u<span class=\"_ _8\"></span>na transazione <span class=\"_ _8\"></span>prevista <span class=\"_ _8\"></span>non \u00e8 <span class=\"_ _1\"></span>pi\u00f9 rit<span class=\"_ _8\"></span>enuta probabi<span class=\"_ _1\"></span>le, <span class=\"_ _1\"></span>gli <span class=\"_ _8\"></span>utili o <span class=\"_ _8\"></span>pe<span class=\"_ _0\"></span>rdite <span class=\"_ _8\"></span>rilev<span class=\"_ _0\"></span>ati <span class=\"_ _8\"></span>a patrimonio <span class=\"_ _8\"></span>netto so<span class=\"_ _1\"></span>no<span class=\"_ _2b2\"> </span>rilasciati imme<span class=\"_ _1\"></span>diatamente a conto <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>conomico<span class=\"_ _1\"></span>.<span class=\"_ _2b2\"> </span>Con riferim<span class=\"_ _8\"></span>ento alla <span class=\"_ _1\"></span>determinaz<span class=\"_ _1\"></span>ione del<span class=\"_ _1\"></span> <span class=\"ff2\">fair value<span class=\"_ _8\"></span><span class=\"ff7\">,<span class=\"_ _0\"></span> il <span class=\"_ _8\"></span>Gruppo opera<span class=\"_ _1\"></span> in co<span class=\"_ _8\"></span>nf<span class=\"_ _0\"></span>ormit\u00e0 <span class=\"_ _8\"></span>ai requisiti<span class=\"_ _8\"></span> definiti dall\u2019<span class=\"_ _1\"></span>IFRS 13<span class=\"_ _2b2\"> </span></span></span>ogni qualvolta ta<span class=\"_ _1\"></span>le misurazi<span class=\"_ _1\"></span>one sia richiesta <span class=\"_ _8\"></span>dai principi contabili internazi<span class=\"_ _1\"></span>onali, qua<span class=\"_ _1\"></span>le criterio di rilevazio<span class=\"_ _8\"></span>ne<span class=\"_ _0\"></span> e/o<span class=\"_ _2b2\"> </span>valutazione <span class=\"_ _8\"></span>ovvero <span class=\"_ _8\"></span>quale <span class=\"_ _8\"></span>informat<span class=\"_ _8\"></span>iv<span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>integrativa <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>relazione <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>specifiche <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>passivit\u00e0. <span class=\"_ _8\"></span>Il <span class=\"_ _8\"></span><span class=\"ff2\">fair <span class=\"_ _8\"></span>value<span class=\"ff3\"> <span class=\"_ _8\"></span>esprime<span class=\"_ _2b2\"> </span></span></span>il <span class=\"_ _0\"></span>prezzo <span class=\"_ _6\"></span>che si <span class=\"_ _6\"></span>percepirebbe per <span class=\"_ _6\"></span>la <span class=\"_ _0\"></span>vendita <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>un\u2019attivi<span class=\"_ _8\"></span>t\u00e0 <span class=\"_ _6\"></span>ovvero <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>si <span class=\"_ _6\"></span>pagherebb<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>per <span class=\"_ _6\"></span>il <span class=\"_ _0\"></span>trasferimento <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>una<span class=\"_ _2b2\"> </span>passivit\u00e0  nell\u2019ambito  di <span class=\"_ _4\"> </span>una  transazione  ord<span class=\"_ _0\"></span><span class=\"ff3\">inaria  posta <span class=\"_ _4\"> </span>in  essere <span class=\"_ _4\"> </span>tra  operatori  di <span class=\"_ _4\"> </span>mercato,  alla  data <span class=\"_ _4\"> </span>di<span class=\"_ _2b2\"> </span></span>valutazione <span class=\"_ _d\"></span>(c.d. <span class=\"_ _4d\"> </span><span class=\"ff2\">ex<span class=\"_ _0\"></span>it <span class=\"_ _d\"> </span>price</span>). <span class=\"_ _4d\"> </span>Il <span class=\"_ _4d\"> </span><span class=\"ff2\">fair <span class=\"_ _4d\"> </span>va<span class=\"_ _0\"></span>lue</span> <span class=\"_ _4d\"> </span>degli <span class=\"_ _d\"> </span>s<span class=\"_ _0\"></span>trumenti<span class=\"_ _8\"></span> <span class=\"_ _b\"> </span>quotati <span class=\"_ _4d\"> </span>in <span class=\"_ _4d\"> </span>pubblici <span class=\"_ _d\"></span>mercati <span class=\"_ _4d\"> </span>\u00e8 <span class=\"_ _4d\"> </span>determinato <span class=\"_ _d\"> </span>f<span class=\"_ _0\"></span>acendo<span class=\"_ _2b2\"> </span>riferimento all<span class=\"_ _1\"></span>e quotazioni <span class=\"ff2\">(bid pri<span class=\"_ _8\"></span>ce)<span class=\"ff3\"> <span class=\"ff7\">alla data di chiusura d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ll\u2019esercizio<span class=\"_ _8\"></span>. </span></span></span>Il <span class=\"ff2\">fair value</span> di str<span class=\"_ _1\"></span>umenti non qu<span class=\"_ _8\"></span>otati viene misurato fa<span class=\"_ _1\"></span>cendo riferimento a<span class=\"_ _8\"></span> te<span class=\"_ _0\"></span>cnich<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> di valutazion<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> finanziaria<span class=\"_ _1\"></span>. Le <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>e pas<span class=\"_ _8\"></span>siv<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _8\"></span>finanzia<span class=\"_ _8\"></span>rie<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>valutate <span class=\"_ _8\"></span>al <span class=\"ff2\">fair <span class=\"_ _8\"></span>value<span class=\"ff3\"> <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>classificate <span class=\"_ _8\"></span>nei <span class=\"_ _8\"></span>tre <span class=\"_ _8\"></span>livelli <span class=\"_ _8\"></span>gerarchici <span class=\"_ _8\"></span>di seg<span class=\"_ _8\"></span>uito desc<span class=\"_ _8\"></span>ritti,<span class=\"_ _2b2\"> </span></span></span>in base alla rile<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>anza dell<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> informazioni <span class=\"_ _8\"></span>utilizzate nella deter<span class=\"_ _1\"></span>minazione del <span class=\"ff2\">fair value</span> st<span class=\"_ _1\"></span>esso. In particol<span class=\"_ _1\"></span>are:<span class=\"_ _2b2\"> </span>Livello 1: <span class=\"_ _ca\"> </span><span class=\"ff2\">fair <span class=\"_ _c\"></span>value</span> <span class=\"_ _c\"></span>determinato <span class=\"_ _c\"></span>c<span class=\"_ _8\"></span>on <span class=\"_ _c\"></span>riferimento <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>p<span class=\"_ _8\"></span>re<span class=\"_ _0\"></span>zzi <span class=\"_ _c\"></span>quota<span class=\"_ _1\"></span>ti <span class=\"_ _c\"></span>(non <span class=\"_ _c\"></span>modi<span class=\"_ _8\"></span>f<span class=\"_ _0\"></span>icati) <span class=\"_ _c\"></span>su<span class=\"_ _8\"></span> <span class=\"_ _d\"></span>mercati<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>attivi <span class=\"_ _c\"></span>per<span class=\"_ _2b2\"> </span>strumenti fina<span class=\"_ _1\"></span>nziari identici<span class=\"_ _1\"></span> cui il Gruppo pu\u00f2 acc<span class=\"_ _8\"></span>edere alla data di valuta<span class=\"_ _1\"></span>zione;<span class=\"_ _2b2\"> </span>Livello 2: <span class=\"_ _ca\"> </span><span class=\"ff2\">fair <span class=\"_ _0\"></span>value</span> <span class=\"_ _0\"></span>determinato <span class=\"_ _0\"></span>sulla base <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>input <span class=\"_ _0\"></span>diversi <span class=\"_ _0\"></span>dai <span class=\"_ _0\"></span>prezzi <span class=\"_ _0\"></span>quotati di <span class=\"_ _6\"></span>cui <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>livello 1,<span class=\"_ _0\"></span> basandosi<span class=\"_ _2b2\"> </span>su variabili oss<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rvabili dir<span class=\"_ _1\"></span>ettamente o indir<span class=\"_ _8\"></span>ettamente su mercati<span class=\"_ _1\"></span> attivi;<span class=\"_ _2b2\"> </span>Livello 3: <span class=\"_ _ca\"> </span><span class=\"ff2\">fair value</span> determinato c<span class=\"_ _1\"></span>on tecniche di<span class=\"_ _1\"></span> valutazione con <span class=\"_ _8\"></span>rif<span class=\"_ _0\"></span>erimento a va<span class=\"_ _8\"></span>riabili non osservabili. Per le attivit\u00e0<span class=\"_ _1\"></span> e passivit\u00e0 mi<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>urate al <span class=\"ff2\">fair value</span> su<span class=\"_ _1\"></span> base ricorrent<span class=\"_ _1\"></span>e, il Gruppo det<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rmina se si sia<span class=\"_ _1\"></span> verificato <span class=\"_ _1\"></span>un trasferimento <span class=\"_ _4d\"> </span>tra <span class=\"_ _b\"> </span>i <span class=\"_ _b\"> </span>livelli <span class=\"_ _b\"> </span>gerarchici <span class=\"_ _b\"> </span>sopra <span class=\"_ _b\"> </span>indicati, <span class=\"_ _4d\"> </span>individuando <span class=\"_ _4d\"> </span>a <span class=\"_ _7\"> </span>ogni <span class=\"_ _4d\"> </span>chiusura <span class=\"_ _4d\"> </span>contabile <span class=\"_ _b\"> </span>il <span class=\"_ _b\"> </span>livello <span class=\"_ _b\"> </span>in <span class=\"_ _b\"> </span>cui <span class=\"_ _b\"> </span>\u00e8<span class=\"_ _2b2\"> </span>classificato l\u2019i<span class=\"_ _8\"></span>np<span class=\"_ _0\"></span>ut signi<span class=\"_ _8\"></span>f<span class=\"_ _0\"></span>icativo di pi\u00f9 ba<span class=\"_ _8\"></span>sso livello di gerarchia util<span class=\"_ _1\"></span>izzato per la <span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>aluta<span class=\"_ _8\"></span>zione<span class=\"_ _0\"></span>.<span class=\"_ _2b2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-624": {
   "value": "Passivit\u00e0 fina<span class=\"_ _1\"></span>nziarie<span class=\"_ _2b2\"> </span> Le <span class=\"_ _c\"></span>passivit\u00e0 <span class=\"_ _c\"></span>finanziarie <span class=\"_ _c\"></span>sono <span class=\"_ _c\"></span>classi<span class=\"_ _1\"></span>ficate, <span class=\"_ _c\"></span>al <span class=\"_ _c\"></span>momento <span class=\"_ _c\"></span>dell\u2019iscrizion<span class=\"_ _1\"></span>e <span class=\"_ _c\"></span>iniziale, <span class=\"_ _c\"></span>tra <span class=\"_ _c\"></span>le <span class=\"_ _d\"></span>passivit\u00e0<span class=\"_ _8\"></span> <span class=\"_ _d\"></span>finanziarie <span class=\"_ _d\"></span><span class=\"ff2\">al <span class=\"_ _d\"></span>fair<span class=\"_ _2b2\"> </span></span><span class=\"ff2\"> </span>value<span class=\"ff3\"> <span class=\"_ _7\"> </span>rilevato  a <span class=\"_ _b\"> </span>conto  eco<span class=\"_ _8\"></span>nom<span class=\"_ _0\"></span>ico, <span class=\"_ _7\"> </span>tra <span class=\"_ _7\"> </span>i  mutui<span class=\"_ _1\"></span> <span class=\"_ _7\"> </span>e  fina<span class=\"_ _8\"></span>nziamenti,  tra<span class=\"_ _8\"></span>  i  d<span class=\"_ _8\"></span>erivati  d<span class=\"_ _1\"></span>esignati  c<span class=\"_ _8\"></span>ome  stru<span class=\"_ _1\"></span>menti <span class=\"_ _7\"> </span>di<span class=\"_ _2b2\"> </span></span><span class=\"ff3\"> </span>copertura. <span class=\"_ _6\"></span> <span class=\"_ _c\"></span>Tutte <span class=\"_ _6\"></span>le <span class=\"_ _c\"></span>passi<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _6\"></span>finanziarie <span class=\"_ _6\"></span>sono<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>rilevate <span class=\"_ _6\"></span>inizialmente <span class=\"_ _c\"></span>al <span class=\"_ _c\"></span><span class=\"ff2\">fair <span class=\"_ _6\"></span>value</span> <span class=\"_ _c\"></span>cui <span class=\"_ _6\"></span>si <span class=\"_ _c\"></span>a<span class=\"_ _1\"></span>ggiungono, <span class=\"_ _6\"></span>nel <span class=\"_ _c\"></span>caso <span class=\"_ _6\"></span>di<span class=\"_ _2b2\"> </span> mutui, <span class=\"_ _d\"></span>finanziamenti<span class=\"_ _8\"></span> <span class=\"_ _4d\"> </span>e <span class=\"_ _4d\"> </span>debiti, <span class=\"_ _d\"></span>i <span class=\"_ _4d\"> </span>costi <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>transazione <span class=\"_ _d\"></span>ad <span class=\"_ _d\"></span>essi <span class=\"_ _d\"></span>direttamente <span class=\"_ _d\"></span>attribuibili. <span class=\"_ _d\"></span>Le <span class=\"_ _d\"></span>passivit\u00e0 <span class=\"_ _d\"></span>finanziarie<span class=\"_ _2b2\"> </span> detenute dal Gruppo comprendono debiti commerciali e <span class=\"_ _0\"></span>altre passivit\u00e0, mutui e <span class=\"_ _0\"></span>finanziamenti<span class=\"_ _8\"></span>,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>inclusi<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>coper<span class=\"_ _1\"></span>ti<span class=\"_ _2b2\"> </span> di conto corrente<span class=\"_ _8\"></span>.<span class=\"_ _2b2\"> </span> La modalit\u00e0<span class=\"_ _1\"></span> di valuta<span class=\"_ _1\"></span>zione s<span class=\"_ _1\"></span>uccessiva dell<span class=\"_ _8\"></span>e passivit\u00e0 fina<span class=\"_ _1\"></span>nziarie dip<span class=\"_ _1\"></span>ende dalla <span class=\"_ _8\"></span>loro classificazion<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>. In particol<span class=\"_ _1\"></span>are,<span class=\"_ _2b2\"> </span> le <span class=\"_ _0\"></span>passivit\u00e0 finanziarie <span class=\"_ _0\"></span>al <span class=\"_ _6\"></span><span class=\"ff2\">fair va<span class=\"_ _0\"></span>lue</span> <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>variazioni rilev<span class=\"_ _0\"></span>ate a <span class=\"_ _6\"></span>conto e<span class=\"_ _0\"></span>conomico, riguardano <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>passivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>detenute<span class=\"_ _2b2\"> </span> per <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>negoziazione e <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>riferite <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>quelle <span class=\"_ _0\"></span>passivit\u00e0 assunte <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>l\u2019intento di <span class=\"_ _0\"></span>estinguerle <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>trasferirle nel <span class=\"_ _0\"></span>breve<span class=\"_ _2b2\"> </span> termine.<span class=\"_ _2b2\"> </span> Le <span class=\"_ _40\"> </span>pass<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _40\"> </span>finanziarie <span class=\"_ _40\"> </span>riferite <span class=\"_ _12\"> </span>ai <span class=\"_ _40\"> </span>finanziamenti, <span class=\"_ _40\"> </span>categoria <span class=\"_ _40\"> </span>maggiorment<span class=\"_ _1\"></span>e <span class=\"_ _12\"> </span>rappresentati<span class=\"_ _1\"></span>va <span class=\"_ _12\"> </span>delle <span class=\"_ _40\"> </span>passivit\u00e0<span class=\"_ _2b2\"> </span> finanziarie <span class=\"_ _4d\"> </span>detenute <span class=\"_ _4d\"> </span>dal <span class=\"_ _4d\"> </span>Gruppo, <span class=\"_ _4d\"> </span>sono <span class=\"_ _4d\"> </span>valutate <span class=\"_ _b\"> </span>con <span class=\"_ _4d\"> </span>il <span class=\"_ _4d\"> </span>criterio <span class=\"_ _b\"> </span>del <span class=\"_ _b\"> </span>costo <span class=\"_ _4d\"> </span>ammortizz<span class=\"_ _1\"></span>ato <span class=\"_ _4d\"> </span>al <span class=\"_ _b\"> </span>tasso <span class=\"_ _b\"> </span>di <span class=\"_ _4d\"> </span>interesse<span class=\"_ _2b2\"> </span> effettivo. <span class=\"_ _6\"></span>Gli <span class=\"_ _6\"></span>utili <span class=\"_ _6\"></span>e <span class=\"_ _c\"></span>l<span class=\"_ _8\"></span>e <span class=\"_ _c\"></span>perdi<span class=\"_ _8\"></span>te <span class=\"_ _c\"></span>sono <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>ntabilizzati <span class=\"_ _6\"></span>nel <span class=\"_ _6\"></span>conto <span class=\"_ _6\"></span>economico <span class=\"_ _6\"></span>quando <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>passivit\u00e0 <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _c\"></span>e<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>tinta <span class=\"_ _6\"></span>ed <span class=\"_ _6\"></span>anche<span class=\"_ _2b2\"> </span> mediante il proc<span class=\"_ _1\"></span>esso di ammortam<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nto.<span class=\"_ _2b2\"> </span> Il costo ammortizz<span class=\"_ _1\"></span>ato \u00e8 calc<span class=\"_ _8\"></span>olato rilevando lo sconto o i<span class=\"_ _8\"></span>l premio sull\u2019acquisizion<span class=\"_ _1\"></span>e e gl<span class=\"_ _1\"></span>i onorari o costi ch<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> fanno<span class=\"_ _2b2\"> </span> parte integrante<span class=\"_ _1\"></span> del tasso di<span class=\"_ _1\"></span> interesse effetti<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>o. L\u2019amm<span class=\"_ _8\"></span>or<span class=\"_ _0\"></span>tamento al tas<span class=\"_ _1\"></span>so di intere<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>se effetti<span class=\"_ _1\"></span>vo \u00e8 compreso tr<span class=\"_ _8\"></span>a<span class=\"_ _2b2\"> </span><span class=\"_ _0\"></span> gli oneri finanzi<span class=\"_ _8\"></span>ari nel pr<span class=\"ff7\">ospetto dell\u2019utile/(per<span class=\"_ _1\"></span>dita).<span class=\"_ _2b2\"> </span></span><span class=\"ff7\"><span class=\"ff3\"> </span></span>I <span class=\"_ _8\"></span>debiti <span class=\"_ _8\"></span>commercial<span class=\"_ _1\"></span>i <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>altr<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>passivit\u00e0 <span class=\"_ _16\"></span>f<span class=\"_ _0\"></span>inanziari<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>classificati<span class=\"_ _8\"></span> tra<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>passivit\u00e0 <span class=\"_ _8\"></span>correnti,<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>salvo <span class=\"_ _8\"></span>quelle <span class=\"_ _8\"></span>ch<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>hanno<span class=\"_ _2b2\"> </span> una <span class=\"_ _d\"></span>scadenza <span class=\"_ _c\"></span>contrattuale <span class=\"_ _d\"></span>oltre <span class=\"_ _d\"></span>i <span class=\"_ _d\"></span>dodici <span class=\"_ _d\"></span>mesi <span class=\"_ _d\"></span>rispetto <span class=\"_ _c\"></span>alla <span class=\"_ _d\"></span>data <span class=\"_ _d\"></span>del <span class=\"_ _d\"></span>bilancio, <span class=\"_ _d\"> </span>classificate <span class=\"_ _d\"></span>tra <span class=\"_ _d\"></span>le <span class=\"_ _d\"></span>passivit\u00e0 <span class=\"_ _c\"></span>non<span class=\"_ _2b2\"> </span> correnti. Le <span class=\"_ _0\"></span>passivit<span class=\"ff7\">\u00e0 <span class=\"_ _0\"></span>finanziarie sono <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>liminat<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>quando sono <span class=\"_ _0\"></span>estinte, ovvero <span class=\"_ _0\"></span>quando <span class=\"_ _0\"></span>l\u2019obbligazione specificata<span class=\"_ _2b2\"> </span></span><span class=\"ff7\"> </span>nel contratto \u00e8 ad<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>mpiuta.<span class=\"_ _2b2\"> </span> Tra <span class=\"_ _0\"></span>le passivit\u00e0 finanziarie, correnti e <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>risultano altres\u00ec <span class=\"_ _0\"></span>iscritte, a se<span class=\"_ _0\"></span>guito dell\u2019introduzion<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> di <span class=\"_ _0\"></span>IFRS 16, <span class=\"_ _0\"></span>anche<span class=\"_ _2b2\"> </span> le <span class=\"_ _8\"></span>passivit\u00e0 <span class=\"_ _8\"></span>finanziarie <span class=\"_ _8\"></span>rappresentativ<span class=\"_ _8\"></span>e d<span class=\"_ _1\"></span>el <span class=\"_ _8\"></span>valore <span class=\"_ _1\"></span>attual<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>canoni <span class=\"_ _8\"></span>da rico<span class=\"_ _8\"></span>noscere <span class=\"_ _8\"></span>contrattualmente <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>locatore<span class=\"_ _2b2\"> </span> nell\u2019ambito di <span class=\"_ _0\"></span>accordi <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span><span class=\"ff2\">lease<span class=\"ff3\"> </span></span>pluriennali, <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>quali ricorrono <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>presupposti per <span class=\"_ _6\"></span>l\u2019iscrizi<span class=\"_ _1\"></span>one del<span class=\"_ _0\"></span><span class=\"ff2\"> <span class=\"_ _6\"></span>right of <span class=\"_ _0\"></span>use <span class=\"_ _6\"></span><span class=\"ff3\">tra<span class=\"_ _2b2\"> </span></span></span>e attivit\u00e0 mate<span class=\"_ _1\"></span>riali. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-626": {
   "value": "Benefici ai dipe<span class=\"_ _1\"></span>ndenti I <span class=\"_ _6\"></span>benefici <span class=\"_ _6\"></span>ai <span class=\"_ _6\"></span>dipendenti <span class=\"_ _6\"></span>sono <span class=\"_ _6\"></span>tutti <span class=\"_ _6\"></span>i <span class=\"_ _c\"></span>ti<span class=\"_ _1\"></span>pi <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>r<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>munerazio<span class=\"_ _1\"></span>ne <span class=\"_ _6\"></span>erogati <span class=\"_ _6\"></span>dal <span class=\"_ _6\"></span>Gruppo <span class=\"_ _c\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _6\"></span>cambio <span class=\"_ _6\"></span>dell\u2019attivit\u00e0 <span class=\"_ _6\"></span>lavorativ<span class=\"_ _8\"></span>a<span class=\"_ _2b2\"> </span>svolta dai dip<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ndenti.<span class=\"_ _2b2\"> </span>I <span class=\"_ _7\"> </span>benefici <span class=\"_ _b\"> </span>a <span class=\"_ _7\"> </span>breve <span class=\"_ _7\"> </span>termine <span class=\"_ _b\"> </span>per  i<span class=\"_ _8\"></span>  dip<span class=\"_ _1\"></span>endenti <span class=\"_ _b\"> </span>sono <span class=\"_ _7\"> </span>rappresentati <span class=\"_ _b\"> </span>da <span class=\"_ _b\"> </span>s<span class=\"_ _0\"></span>alari, <span class=\"_ _b\"> </span>stipendi, <span class=\"_ _b\"> </span>oneri <span class=\"_ _7\"> </span>sociali, <span class=\"_ _7\"> </span>indenni<span class=\"_ _8\"></span>t\u00e0<span class=\"_ _2b2\"> </span>sostitutive <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>ferie <span class=\"_ _6\"></span>ed <span class=\"_ _0\"></span>incentivi <span class=\"_ _0\"></span>corrisposti <span class=\"_ _0\"></span>sotto <span class=\"_ _0\"></span>forma <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>bonus <span class=\"_ _0\"></span>pagabile <span class=\"_ _0\"></span>nei <span class=\"_ _0\"></span>dodici <span class=\"_ _0\"></span>mesi <span class=\"_ _6\"></span>dalla <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>chiusura<span class=\"_ _2b2\"> </span>del <span class=\"_ _d\"></span>bilancio. <span class=\"_ _d\"></span>T<span class=\"_ _0\"></span>ali <span class=\"_ _d\"></span>benefici <span class=\"_ _d\"></span>sono <span class=\"_ _4d\"> </span>contabilizzati<span class=\"_ _8\"></span> <span class=\"_ _4d\"> </span>quali <span class=\"_ _4d\"> </span>componenti <span class=\"_ _d\"></span>del <span class=\"_ _d\"></span>costo <span class=\"_ _d\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _d\"></span>personale <span class=\"_ _d\"></span>nel <span class=\"_ _d\"></span>periodo <span class=\"_ _d\"> </span>in <span class=\"_ _4d\"> </span>cui <span class=\"_ _d\"></span>\u00e8<span class=\"_ _2b2\"> </span>prestata l\u2019atti<span class=\"_ _1\"></span>vit\u00e0 lavorativa<span class=\"_ _8\"></span>.<span class=\"_ _2b2\"> </span>I <span class=\"_ _6\"></span>benefici <span class=\"_ _0\"></span>successivi <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>ine <span class=\"_ _0\"></span>del <span class=\"_ _6\"></span>rapporto <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>lavoro <span class=\"_ _0\"></span>si <span class=\"_ _6\"></span>suddividono <span class=\"_ _0\"></span>in <span class=\"_ _6\"></span>due <span class=\"_ _6\"></span>fattispe<span class=\"_ _1\"></span>cie: <span class=\"_ _0\"></span>piani <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>benefici <span class=\"_ _0\"></span>definiti <span class=\"_ _0\"></span>e<span class=\"_ _2b2\"> </span>piani <span class=\"_ _6\"></span>a <span class=\"_ _c\"></span>contribuzione <span class=\"_ _6\"></span>definita<span class=\"_ _1\"></span>. <span class=\"_ _c\"></span>I <span class=\"_ _6\"></span>piani <span class=\"_ _c\"></span>a <span class=\"_ _6\"></span>benefici <span class=\"_ _6\"></span>definiti <span class=\"_ _6\"></span>sono <span class=\"_ _c\"></span>quei <span class=\"_ _6\"></span>programmi <span class=\"_ _6\"></span>che <span class=\"_ _c\"></span>prevedono <span class=\"_ _6\"></span>che <span class=\"_ _c\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _6\"></span>datore <span class=\"_ _c\"></span>di<span class=\"_ _2b2\"> </span>lavoro <span class=\"_ _8\"></span>si impegni <span class=\"_ _8\"></span>a versare <span class=\"_ _8\"></span>contributi n<span class=\"_ _1\"></span>ecessari <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>sufficienti a<span class=\"_ _1\"></span> ga<span class=\"_ _1\"></span>rantire <span class=\"_ _8\"></span>un<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>prefiss<span class=\"_ _1\"></span>ata <span class=\"_ _8\"></span>pr<span class=\"_ _0\"></span>estazione <span class=\"_ _8\"></span>previdenziale<span class=\"_ _2b2\"> </span>futura <span class=\"_ _c\"></span>al <span class=\"_ _c\"></span>dipendente, <span class=\"_ _c\"></span>con <span class=\"_ _c\"></span>assunzi<span class=\"_ _8\"></span>one <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>un <span class=\"_ _c\"></span>rischio <span class=\"_ _c\"></span>attuariale <span class=\"_ _c\"></span>in <span class=\"_ _c\"></span>capo <span class=\"_ _c\"></span>al <span class=\"_ _c\"></span>datore <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>lavoro. <span class=\"_ _c\"></span> <span class=\"_ _c\"></span>Poich\u00e9 <span class=\"_ _c\"></span>nei <span class=\"_ _c\"></span>piani <span class=\"_ _c\"></span>a<span class=\"_ _2b2\"> </span>benefici d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>finiti l<span class=\"_ _1\"></span>\u2019ammontar<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> del <span class=\"_ _1\"></span>benefici<span class=\"_ _1\"></span>o da <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rogare \u00e8<span class=\"ff3\"> quanti<span class=\"_ _1\"></span>ficabile <span class=\"_ _1\"></span>soltanto <span class=\"_ _1\"></span>dopo <span class=\"_ _1\"></span>la cessazi<span class=\"_ _8\"></span>one del rappo<span class=\"_ _8\"></span>rto<span class=\"_ _2b2\"> </span></span>di <span class=\"_ _0\"></span>lavoro, <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>relativi <span class=\"_ _0\"></span>effetti <span class=\"_ _0\"></span>economici <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>patrimoniali sono <span class=\"_ _0\"></span>rile<span class=\"_ _0\"></span>vati <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>base <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>calcoli <span class=\"_ _0\"></span>attuariali conformemente <span class=\"_ _0\"></span>allo<span class=\"_ _2b2\"> </span>IAS <span class=\"_ _c\"></span>19. <span class=\"_ _6\"></span>I <span class=\"_ _c\"></span>piani <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>contrib<span class=\"_ _8\"></span>uzione <span class=\"_ _c\"></span>definita <span class=\"_ _c\"></span>son<span class=\"_ _8\"></span>o <span class=\"_ _c\"></span>quei <span class=\"_ _c\"></span>programmi <span class=\"_ _6\"></span>che <span class=\"_ _c\"></span>prevedono <span class=\"_ _c\"></span>ch<span class=\"_ _8\"></span>e <span class=\"_ _c\"></span>il <span class=\"_ _d\"></span>datore <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>l<span class=\"_ _1\"></span>avoro <span class=\"_ _c\"></span>versi<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>dei<span class=\"_ _2b2\"> </span>contributi <span class=\"_ _6\"></span>prefissati <span class=\"_ _6\"></span>ad <span class=\"_ _6\"></span>un <span class=\"_ _c\"></span>f<span class=\"_ _1\"></span>ondo. <span class=\"_ _6\"></span>L\u2019obbligazione <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>datore <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>lavo<span class=\"_ _8\"></span>ro<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>si <span class=\"_ _c\"></span>esti<span class=\"_ _8\"></span>ngue <span class=\"_ _6\"></span>qu<span class=\"_ _0\"></span>indi <span class=\"_ _6\"></span>con <span class=\"_ _c\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _6\"></span>versamento <span class=\"_ _6\"></span>dei<span class=\"_ _2b2\"> </span>contributi <span class=\"_ _c\"></span>al <span class=\"_ _c\"></span>fondo <span class=\"_ _c\"></span>ed <span class=\"_ _c\"></span>il <span class=\"_ _c\"></span>rischio <span class=\"_ _c\"></span>attuariale <span class=\"_ _c\"></span>ricade <span class=\"_ _c\"></span>sul <span class=\"_ _c\"></span>dipendente. <span class=\"_ _c\"></span>Nei<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>piani <span class=\"_ _c\"></span>a <span class=\"_ _d\"></span>contribuzion<span class=\"_ _8\"></span>e <span class=\"_ _d\"></span>definita, <span class=\"_ _c\"></span>gli <span class=\"_ _c\"></span>oneri<span class=\"_ _2b2\"> </span>contributivi sono i<span class=\"_ _8\"></span>mputati a conto economico <span class=\"_ _8\"></span>qu<span class=\"_ _0\"></span>ando essi<span class=\"_ _1\"></span> sono sostenuti<span class=\"_ _8\"></span> in base al relativo valor<span class=\"_ _1\"></span>e nominale.<span class=\"_ _2b2\"> </span>Nei <span class=\"_ _0\"></span>piani <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>benefici <span class=\"_ _0\"></span>definiti <span class=\"_ _0\"></span>rientra <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>Trattamento <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>Fine <span class=\"_ _0\"></span>Rapporto <span class=\"_ _0\"></span>(TFR) <span class=\"_ _0\"></span>dovuto ai <span class=\"_ _6\"></span>dipendenti ai <span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>nsi <span class=\"_ _0\"></span>dell\u2019art.<span class=\"_ _2b2\"> </span>2120 <span class=\"_ _c\"></span>del <span class=\"_ _d\"></span>Codice <span class=\"_ _d\"></span>Civile, <span class=\"_ _c\"></span>maturato <span class=\"_ _c\"></span>fino <span class=\"_ _d\"></span>al <span class=\"_ _d\"></span>31 <span class=\"_ _c\"></span>dicembre <span class=\"_ _d\"></span>2006 <span class=\"_ _d\"></span>in <span class=\"_ _c\"></span>quanto <span class=\"_ _d\"></span>le <span class=\"_ _c\"></span>quote <span class=\"_ _d\"></span>maturate <span class=\"_ _c\"></span>con <span class=\"_ _d\"></span>decorrenza <span class=\"_ _c\"></span>1\u00b0<span class=\"_ _2b2\"> </span>gennaio 2<span class=\"_ _0\"></span>007, <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>conformit\u00e0 alla <span class=\"_ _0\"></span>Leg<span class=\"_ _0\"></span>ge <span class=\"_ _0\"></span>296 <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>27 <span class=\"_ _6\"></span>dicembr<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>2006, <span class=\"_ _0\"></span>sulla <span class=\"_ _0\"></span>base <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>scelte <span class=\"_ _0\"></span>implicite ed <span class=\"_ _0\"></span>esplicite<span class=\"_ _2b2\"> </span>operate dai lavoratori, sono state destinat<span class=\"_ _8\"></span>e <span class=\"_ _0\"></span>ai fondi di previdenza complementar<span class=\"_ _8\"></span>e <span class=\"_ _0\"></span>oppure al fondo di tesoreria<span class=\"_ _2b2\"> </span>istituito presso <span class=\"_ _0\"></span>l\u2019INPS. La passivit\u00e0 \u00e8 <span class=\"_ _0\"></span>proiettata al futuro <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>il m<span class=\"_ _0\"></span><span class=\"ff3\">e<span class=\"_ _0\"></span>todo della proiezione unitaria<span class=\"ff2\"> <span class=\"_ _0\"></span>(Projected Unit<span class=\"_ _2b2\"> </span></span></span>Credit <span class=\"_ _6\"></span>Method) <span class=\"_ _6\"></span><span class=\"ff3\">per <span class=\"_ _6\"></span>calcolare <span class=\"_ _6\"></span>il <span class=\"_ _c\"></span>p<span class=\"_ _8\"></span>ro<span class=\"_ _0\"></span>babile <span class=\"_ _6\"></span>ammontar<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>da <span class=\"_ _6\"></span>pagare <span class=\"_ _c\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _6\"></span>momento <span class=\"_ _6\"></span>della <span class=\"_ _6\"></span>risoluzione <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>rapporto <span class=\"_ _6\"></span>di<span class=\"_ _2b2\"> </span></span>lavoro, <span class=\"_ _d\"></span>ed <span class=\"_ _d\"></span>\u00e8 <span class=\"_ _4d\"> </span>poi <span class=\"_ _d\"></span>attualizzata <span class=\"_ _d\"></span>per <span class=\"_ _d\"> </span>tener <span class=\"_ _4d\"> </span>conto <span class=\"_ _d\"></span>del <span class=\"_ _d\"> </span>tempo <span class=\"_ _4d\"> </span>che <span class=\"_ _d\"></span>trascorrer\u00e0 <span class=\"_ _d\"></span>prima <span class=\"_ _d\"></span>dell\u2019effettivo<span class=\"_ _8\"></span> <span class=\"_ _4d\"> </span>pagamento. <span class=\"_ _d\"></span>La<span class=\"_ _2b2\"> </span>valutazione della pa<span class=\"_ _8\"></span>ssivit\u00e0 iscritta in bilancio \u00e8 basat<span class=\"_ _1\"></span>a sulle conclusioni raggiunte <span class=\"_ _1\"></span>da attuari est<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rni al Gruppo<span class=\"_ _1\"></span>. Il<span class=\"_ _2b2\"> </span>calcolo <span class=\"_ _8\"></span>tiene conto <span class=\"_ _8\"></span>del TFR <span class=\"_ _8\"></span>maturato <span class=\"_ _1\"></span>per <span class=\"_ _8\"></span>prestazioni di <span class=\"_ _8\"></span>lavoro <span class=\"_ _1\"></span>gi\u00e0 <span class=\"_ _8\"></span>effettuate <span class=\"_ _8\"></span>ed \u00e8 <span class=\"_ _8\"></span>basato su <span class=\"_ _8\"></span>ipotesi <span class=\"_ _1\"></span>attuariali <span class=\"_ _8\"></span>che<span class=\"_ _2b2\"> </span>riguardano principalmente: le <span class=\"_ _6\"></span>basi demografiche <span class=\"_ _0\"></span>(qual<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>rotazione <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>mortalit\u00e0 de<span class=\"_ _0\"></span>i dipendenti) <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>finanziarie<span class=\"_ _2b2\"> </span>(quali <span class=\"_ _4\"> </span>il <span class=\"_ _40\"> </span>tasso <span class=\"_ _4\"> </span>di <span class=\"_ _40\"> </span>inflazion<span class=\"_ _1\"></span>e <span class=\"_ _4\"> </span>e<span class=\"_ _0\"></span>d <span class=\"_ _4\"> </span>il <span class=\"_ _40\"> </span>tasso <span class=\"_ _4\"> </span>di <span class=\"_ _40\"> </span>attualizza<span class=\"_ _1\"></span>zione <span class=\"_ _40\"> </span>con <span class=\"_ _4\"> </span>una <span class=\"_ _4\"> </span>scadenza <span class=\"_ _4\"> </span>coerente <span class=\"_ _40\"> </span>con <span class=\"_ _4\"> </span>quella <span class=\"_ _4\"> </span>attesa<span class=\"_ _2b2\"> </span>dell\u2019obbligazi<span class=\"_ _1\"></span>one). I<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>iscritt<span class=\"ff3\">a <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>bilancio <span class=\"_ _0\"></span>risulta, <span class=\"_ _0\"></span>pertanto, allineata a <span class=\"_ _6\"></span>quella risultante <span class=\"_ _0\"></span>dalla<span class=\"_ _2b2\"> </span></span>valutazione <span class=\"_ _6\"></span>attuariale <span class=\"_ _6\"></span>e <span class=\"_ _c\"></span>gl<span class=\"_ _1\"></span>i <span class=\"_ _6\"></span>utili <span class=\"_ _c\"></span>e<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>le <span class=\"_ _6\"></span>perdite <span class=\"_ _c\"></span>att<span class=\"_ _8\"></span>uariali <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>mergenti <span class=\"_ _6\"></span>dal <span class=\"_ _c\"></span>ca<span class=\"_ _8\"></span>lcolo <span class=\"_ _c\"></span>veng<span class=\"_ _8\"></span>ono <span class=\"_ _c\"></span>imputati <span class=\"_ _0\"></span>direttamente <span class=\"_ _6\"></span>a<span class=\"_ _2b2\"> </span>patrimonio netto <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>prospetto <span class=\"_ _0\"></span>afferente le <span class=\"_ _6\"></span>altre <span class=\"_ _0\"></span>compon<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nti <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>econ<span class=\"_ _0\"></span>omico comp<span class=\"_ _0\"></span>lessivo, nel <span class=\"_ _0\"></span>periodo in<span class=\"_ _2b2\"> </span>cui emergono, t<span class=\"_ _1\"></span>enuto conto del r<span class=\"_ _1\"></span>elativo effetto <span class=\"_ _8\"></span>f<span class=\"_ _0\"></span>iscale differit<span class=\"_ _8\"></span>o.<span class=\"_ _0\"></span> Nei piani <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>contribuzi<span class=\"_ _8\"></span>one <span class=\"_ _0\"></span>definita rientra il <span class=\"_ _0\"></span>Trattamento di <span class=\"_ _0\"></span>Fine Rapporto dovuto ai dipendenti <span class=\"_ _0\"></span>ai sensi dell\u2019art.<span class=\"_ _2b2\"> </span>2120 <span class=\"_ _4d\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_ _b\"> </span>Codice <span class=\"_ _4d\"> </span>civile, <span class=\"_ _b\"> </span>limitatamente <span class=\"_ _4d\"> </span>alle <span class=\"_ _b\"> </span>quote <span class=\"_ _b\"> </span>di <span class=\"_ _b\"> </span>TFR <span class=\"_ _b\"> </span>maturate <span class=\"_ _b\"> </span>a <span class=\"_ _b\"> </span>partire <span class=\"_ _b\"> </span>dal <span class=\"_ _4d\"> </span>1\u00b0 <span class=\"_ _7\"> </span>gennaio <span class=\"_ _4d\"> </span>2007 <span class=\"_ _b\"> </span>e <span class=\"_ _b\"> </span>versate<span class=\"_ _2b2\"> </span>obbligatoriam<span class=\"_ _1\"></span>ente ad<span class=\"_ _1\"></span> un <span class=\"_ _1\"></span>Fondo <span class=\"_ _8\"></span>di pre<span class=\"ff7\">videnza co<span class=\"_ _8\"></span>mplementare, o<span class=\"_ _1\"></span>vvero n<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ll\u2019apposit<span class=\"_ _8\"></span>o Fondo di <span class=\"_ _8\"></span>Tesoreria isti<span class=\"_ _1\"></span>tuito<span class=\"_ _2b2\"> </span></span>presso l\u2019INPS. Tali piani sono gestiti da soggetti terzi gestori di fondi, <span class=\"_ _0\"></span>in relazione ai quali non vi sono obblighi a<span class=\"_ _2b2\"> </span>carico <span class=\"_ _d\"></span>del <span class=\"_ _c\"></span>G<span class=\"_ _0\"></span>ruppo<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>che <span class=\"_ _d\"></span>versa <span class=\"_ _d\"></span>contributi <span class=\"_ _c\"></span>imputandoli <span class=\"_ _c\"></span>a <span class=\"_ _d\"></span>conto <span class=\"_ _d\"></span>econ<span class=\"_ _0\"></span>omico <span class=\"_ _c\"></span>quando <span class=\"_ _d\"></span>sono <span class=\"_ _c\"></span>sos<span class=\"_ _0\"></span>tenuti<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>e <span class=\"_ _d\"></span>in <span class=\"_ _d\"></span>base <span class=\"_ _d\"></span>al<span class=\"_ _2b2\"> </span>relativo valore <span class=\"_ _1\"></span>nominale.<span class=\"_ _2b2\"> </span>I <span class=\"_ _d\"></span>benefici <span class=\"_ _c\"></span>dovuti <span class=\"_ _c\"></span>ai <span class=\"_ _d\"></span>dipendenti <span class=\"_ _d\"></span>per <span class=\"_ _c\"></span>la <span class=\"_ _d\"></span>cessazione <span class=\"_ _c\"></span>del <span class=\"_ _c\"></span>rapporto <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>lavoro <span class=\"_ _c\"></span>sono <span class=\"_ _d\"></span>rilevati <span class=\"_ _c\"></span>come <span class=\"_ _d\"></span>passivit\u00e0 <span class=\"_ _c\"></span>quando<span class=\"_ _2b2\"> </span>l\u2019impresa <span class=\"_ _0\"></span>decide <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>concludere <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>rapporto <span class=\"_ _6\"></span>di <span class=\"_ _0\"></span>lavoro <span class=\"_ _6\"></span>con <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>dipendente <span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>gruppo <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>dipende<span class=\"_ _1\"></span>nti <span class=\"_ _0\"></span>prima <span class=\"_ _6\"></span>della<span class=\"_ _2b2\"> </span>normale <span class=\"_ _4d\"> </span>data <span class=\"_ _4d\"> </span>di <span class=\"_ _4d\"> </span>pensionamento, <span class=\"_ _4d\"> </span>ovvero <span class=\"_ _b\"> </span>nei <span class=\"_ _b\"> </span>casi <span class=\"_ _4d\"> </span>in <span class=\"_ _4d\"> </span>cui <span class=\"_ _4d\"> </span>il <span class=\"_ _b\"> </span>dipendente <span class=\"_ _4d\"> </span>o <span class=\"_ _4d\"> </span>un <span class=\"_ _b\"> </span>gruppo <span class=\"_ _4d\"> </span>di <span class=\"_ _b\"> </span>dipendenti <span class=\"_ _d\"></span>decida <span class=\"_ _4d\"> </span>di<span class=\"_ _2b2\"> </span>accettare <span class=\"_ _4d\"> </span>un\u2019offerta <span class=\"_ _4d\"> </span>di <span class=\"_ _7\"> </span>benefici <span class=\"_ _4d\"> </span>in <span class=\"_ _b\"> </span>cambio <span class=\"_ _b\"> </span>della <span class=\"_ _b\"> </span>cessazione <span class=\"_ _b\"> </span>del <span class=\"_ _b\"> </span>rapporto <span class=\"_ _4d\"> </span>di <span class=\"_ _b\"> </span>lavoro. <span class=\"_ _b\"> </span>I <span class=\"_ _b\"> </span>benefici <span class=\"_ _4d\"> </span>dovuti <span class=\"_ _b\"> </span>per <span class=\"_ _b\"> </span>la<span class=\"_ _2b2\"> </span>cessazione del ra<span class=\"_ _8\"></span>pporto di lavoro sono rilevati im<span class=\"_ _8\"></span>mediatamente nel co<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>to del la<span class=\"_ _1\"></span>voro<span class=\"_ _0\"></span>.<span class=\"_ _2b2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-656": {
   "value": "Benefici ai dipe<span class=\"_ _1\"></span>ndenti I <span class=\"_ _6\"></span>benefici <span class=\"_ _6\"></span>ai <span class=\"_ _6\"></span>dipendenti <span class=\"_ _6\"></span>sono <span class=\"_ _6\"></span>tutti <span class=\"_ _6\"></span>i <span class=\"_ _c\"></span>ti<span class=\"_ _1\"></span>pi <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>r<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>munerazio<span class=\"_ _1\"></span>ne <span class=\"_ _6\"></span>erogati <span class=\"_ _6\"></span>dal <span class=\"_ _6\"></span>Gruppo <span class=\"_ _c\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _6\"></span>cambio <span class=\"_ _6\"></span>dell\u2019attivit\u00e0 <span class=\"_ _6\"></span>lavorativ<span class=\"_ _8\"></span>a<span class=\"_ _2b2\"> </span>svolta dai dip<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ndenti.<span class=\"_ _2b2\"> </span>I <span class=\"_ _7\"> </span>benefici <span class=\"_ _b\"> </span>a <span class=\"_ _7\"> </span>breve <span class=\"_ _7\"> </span>termine <span class=\"_ _b\"> </span>per  i<span class=\"_ _8\"></span>  dip<span class=\"_ _1\"></span>endenti <span class=\"_ _b\"> </span>sono <span class=\"_ _7\"> </span>rappresentati <span class=\"_ _b\"> </span>da <span class=\"_ _b\"> </span>s<span class=\"_ _0\"></span>alari, <span class=\"_ _b\"> </span>stipendi, <span class=\"_ _b\"> </span>oneri <span class=\"_ _7\"> </span>sociali, <span class=\"_ _7\"> </span>indenni<span class=\"_ _8\"></span>t\u00e0<span class=\"_ _2b2\"> </span>sostitutive <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>ferie <span class=\"_ _6\"></span>ed <span class=\"_ _0\"></span>incentivi <span class=\"_ _0\"></span>corrisposti <span class=\"_ _0\"></span>sotto <span class=\"_ _0\"></span>forma <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>bonus <span class=\"_ _0\"></span>pagabile <span class=\"_ _0\"></span>nei <span class=\"_ _0\"></span>dodici <span class=\"_ _0\"></span>mesi <span class=\"_ _6\"></span>dalla <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>chiusura<span class=\"_ _2b2\"> </span>del <span class=\"_ _d\"></span>bilancio. <span class=\"_ _d\"></span>T<span class=\"_ _0\"></span>ali <span class=\"_ _d\"></span>benefici <span class=\"_ _d\"></span>sono <span class=\"_ _4d\"> </span>contabilizzati<span class=\"_ _8\"></span> <span class=\"_ _4d\"> </span>quali <span class=\"_ _4d\"> </span>componenti <span class=\"_ _d\"></span>del <span class=\"_ _d\"></span>costo <span class=\"_ _d\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _d\"></span>personale <span class=\"_ _d\"></span>nel <span class=\"_ _d\"></span>periodo <span class=\"_ _d\"> </span>in <span class=\"_ _4d\"> </span>cui <span class=\"_ _d\"></span>\u00e8<span class=\"_ _2b2\"> </span>prestata l\u2019atti<span class=\"_ _1\"></span>vit\u00e0 lavorativa<span class=\"_ _8\"></span>.<span class=\"_ _2b2\"> </span>I <span class=\"_ _6\"></span>benefici <span class=\"_ _0\"></span>successivi <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>ine <span class=\"_ _0\"></span>del <span class=\"_ _6\"></span>rapporto <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>lavoro <span class=\"_ _0\"></span>si <span class=\"_ _6\"></span>suddividono <span class=\"_ _0\"></span>in <span class=\"_ _6\"></span>due <span class=\"_ _6\"></span>fattispe<span class=\"_ _1\"></span>cie: <span class=\"_ _0\"></span>piani <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>benefici <span class=\"_ _0\"></span>definiti <span class=\"_ _0\"></span>e<span class=\"_ _2b2\"> </span>piani <span class=\"_ _6\"></span>a <span class=\"_ _c\"></span>contribuzione <span class=\"_ _6\"></span>definita<span class=\"_ _1\"></span>. <span class=\"_ _c\"></span>I <span class=\"_ _6\"></span>piani <span class=\"_ _c\"></span>a <span class=\"_ _6\"></span>benefici <span class=\"_ _6\"></span>definiti <span class=\"_ _6\"></span>sono <span class=\"_ _c\"></span>quei <span class=\"_ _6\"></span>programmi <span class=\"_ _6\"></span>che <span class=\"_ _c\"></span>prevedono <span class=\"_ _6\"></span>che <span class=\"_ _c\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _6\"></span>datore <span class=\"_ _c\"></span>di<span class=\"_ _2b2\"> </span>lavoro <span class=\"_ _8\"></span>si impegni <span class=\"_ _8\"></span>a versare <span class=\"_ _8\"></span>contributi n<span class=\"_ _1\"></span>ecessari <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>sufficienti a<span class=\"_ _1\"></span> ga<span class=\"_ _1\"></span>rantire <span class=\"_ _8\"></span>un<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>prefiss<span class=\"_ _1\"></span>ata <span class=\"_ _8\"></span>pr<span class=\"_ _0\"></span>estazione <span class=\"_ _8\"></span>previdenziale<span class=\"_ _2b2\"> </span>futura <span class=\"_ _c\"></span>al <span class=\"_ _c\"></span>dipendente, <span class=\"_ _c\"></span>con <span class=\"_ _c\"></span>assunzi<span class=\"_ _8\"></span>one <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>un <span class=\"_ _c\"></span>rischio <span class=\"_ _c\"></span>attuariale <span class=\"_ _c\"></span>in <span class=\"_ _c\"></span>capo <span class=\"_ _c\"></span>al <span class=\"_ _c\"></span>datore <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>lavoro. <span class=\"_ _c\"></span> <span class=\"_ _c\"></span>Poich\u00e9 <span class=\"_ _c\"></span>nei <span class=\"_ _c\"></span>piani <span class=\"_ _c\"></span>a<span class=\"_ _2b2\"> </span>benefici d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>finiti l<span class=\"_ _1\"></span>\u2019ammontar<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> del <span class=\"_ _1\"></span>benefici<span class=\"_ _1\"></span>o da <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rogare \u00e8<span class=\"ff3\"> quanti<span class=\"_ _1\"></span>ficabile <span class=\"_ _1\"></span>soltanto <span class=\"_ _1\"></span>dopo <span class=\"_ _1\"></span>la cessazi<span class=\"_ _8\"></span>one del rappo<span class=\"_ _8\"></span>rto<span class=\"_ _2b2\"> </span></span>di <span class=\"_ _0\"></span>lavoro, <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>relativi <span class=\"_ _0\"></span>effetti <span class=\"_ _0\"></span>economici <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>patrimoniali sono <span class=\"_ _0\"></span>rile<span class=\"_ _0\"></span>vati <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>base <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>calcoli <span class=\"_ _0\"></span>attuariali conformemente <span class=\"_ _0\"></span>allo<span class=\"_ _2b2\"> </span>IAS <span class=\"_ _c\"></span>19. <span class=\"_ _6\"></span>I <span class=\"_ _c\"></span>piani <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>contrib<span class=\"_ _8\"></span>uzione <span class=\"_ _c\"></span>definita <span class=\"_ _c\"></span>son<span class=\"_ _8\"></span>o <span class=\"_ _c\"></span>quei <span class=\"_ _c\"></span>programmi <span class=\"_ _6\"></span>che <span class=\"_ _c\"></span>prevedono <span class=\"_ _c\"></span>ch<span class=\"_ _8\"></span>e <span class=\"_ _c\"></span>il <span class=\"_ _d\"></span>datore <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>l<span class=\"_ _1\"></span>avoro <span class=\"_ _c\"></span>versi<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>dei<span class=\"_ _2b2\"> </span>contributi <span class=\"_ _6\"></span>prefissati <span class=\"_ _6\"></span>ad <span class=\"_ _6\"></span>un <span class=\"_ _c\"></span>f<span class=\"_ _1\"></span>ondo. <span class=\"_ _6\"></span>L\u2019obbligazione <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>datore <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>lavo<span class=\"_ _8\"></span>ro<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>si <span class=\"_ _c\"></span>esti<span class=\"_ _8\"></span>ngue <span class=\"_ _6\"></span>qu<span class=\"_ _0\"></span>indi <span class=\"_ _6\"></span>con <span class=\"_ _c\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _6\"></span>versamento <span class=\"_ _6\"></span>dei<span class=\"_ _2b2\"> </span>contributi <span class=\"_ _c\"></span>al <span class=\"_ _c\"></span>fondo <span class=\"_ _c\"></span>ed <span class=\"_ _c\"></span>il <span class=\"_ _c\"></span>rischio <span class=\"_ _c\"></span>attuariale <span class=\"_ _c\"></span>ricade <span class=\"_ _c\"></span>sul <span class=\"_ _c\"></span>dipendente. <span class=\"_ _c\"></span>Nei<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>piani <span class=\"_ _c\"></span>a <span class=\"_ _d\"></span>contribuzion<span class=\"_ _8\"></span>e <span class=\"_ _d\"></span>definita, <span class=\"_ _c\"></span>gli <span class=\"_ _c\"></span>oneri<span class=\"_ _2b2\"> </span>contributivi sono i<span class=\"_ _8\"></span>mputati a conto economico <span class=\"_ _8\"></span>qu<span class=\"_ _0\"></span>ando essi<span class=\"_ _1\"></span> sono sostenuti<span class=\"_ _8\"></span> in base al relativo valor<span class=\"_ _1\"></span>e nominale.<span class=\"_ _2b2\"> </span>Nei <span class=\"_ _0\"></span>piani <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>benefici <span class=\"_ _0\"></span>definiti <span class=\"_ _0\"></span>rientra <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>Trattamento <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>Fine <span class=\"_ _0\"></span>Rapporto <span class=\"_ _0\"></span>(TFR) <span class=\"_ _0\"></span>dovuto ai <span class=\"_ _6\"></span>dipendenti ai <span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>nsi <span class=\"_ _0\"></span>dell\u2019art.<span class=\"_ _2b2\"> </span>2120 <span class=\"_ _c\"></span>del <span class=\"_ _d\"></span>Codice <span class=\"_ _d\"></span>Civile, <span class=\"_ _c\"></span>maturato <span class=\"_ _c\"></span>fino <span class=\"_ _d\"></span>al <span class=\"_ _d\"></span>31 <span class=\"_ _c\"></span>dicembre <span class=\"_ _d\"></span>2006 <span class=\"_ _d\"></span>in <span class=\"_ _c\"></span>quanto <span class=\"_ _d\"></span>le <span class=\"_ _c\"></span>quote <span class=\"_ _d\"></span>maturate <span class=\"_ _c\"></span>con <span class=\"_ _d\"></span>decorrenza <span class=\"_ _c\"></span>1\u00b0<span class=\"_ _2b2\"> </span>gennaio 2<span class=\"_ _0\"></span>007, <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>conformit\u00e0 alla <span class=\"_ _0\"></span>Leg<span class=\"_ _0\"></span>ge <span class=\"_ _0\"></span>296 <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>27 <span class=\"_ _6\"></span>dicembr<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>2006, <span class=\"_ _0\"></span>sulla <span class=\"_ _0\"></span>base <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>scelte <span class=\"_ _0\"></span>implicite ed <span class=\"_ _0\"></span>esplicite<span class=\"_ _2b2\"> </span>operate dai lavoratori, sono state destinat<span class=\"_ _8\"></span>e <span class=\"_ _0\"></span>ai fondi di previdenza complementar<span class=\"_ _8\"></span>e <span class=\"_ _0\"></span>oppure al fondo di tesoreria<span class=\"_ _2b2\"> </span>istituito presso <span class=\"_ _0\"></span>l\u2019INPS. La passivit\u00e0 \u00e8 <span class=\"_ _0\"></span>proiettata al futuro <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>il m<span class=\"_ _0\"></span><span class=\"ff3\">e<span class=\"_ _0\"></span>todo della proiezione unitaria<span class=\"ff2\"> <span class=\"_ _0\"></span>(Projected Unit<span class=\"_ _2b2\"> </span></span></span>Credit <span class=\"_ _6\"></span>Method) <span class=\"_ _6\"></span><span class=\"ff3\">per <span class=\"_ _6\"></span>calcolare <span class=\"_ _6\"></span>il <span class=\"_ _c\"></span>p<span class=\"_ _8\"></span>ro<span class=\"_ _0\"></span>babile <span class=\"_ _6\"></span>ammontar<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>da <span class=\"_ _6\"></span>pagare <span class=\"_ _c\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _6\"></span>momento <span class=\"_ _6\"></span>della <span class=\"_ _6\"></span>risoluzione <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>rapporto <span class=\"_ _6\"></span>di<span class=\"_ _2b2\"> </span></span>lavoro, <span class=\"_ _d\"></span>ed <span class=\"_ _d\"></span>\u00e8 <span class=\"_ _4d\"> </span>poi <span class=\"_ _d\"></span>attualizzata <span class=\"_ _d\"></span>per <span class=\"_ _d\"> </span>tener <span class=\"_ _4d\"> </span>conto <span class=\"_ _d\"></span>del <span class=\"_ _d\"> </span>tempo <span class=\"_ _4d\"> </span>che <span class=\"_ _d\"></span>trascorrer\u00e0 <span class=\"_ _d\"></span>prima <span class=\"_ _d\"></span>dell\u2019effettivo<span class=\"_ _8\"></span> <span class=\"_ _4d\"> </span>pagamento. <span class=\"_ _d\"></span>La<span class=\"_ _2b2\"> </span>valutazione della pa<span class=\"_ _8\"></span>ssivit\u00e0 iscritta in bilancio \u00e8 basat<span class=\"_ _1\"></span>a sulle conclusioni raggiunte <span class=\"_ _1\"></span>da attuari est<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rni al Gruppo<span class=\"_ _1\"></span>. Il<span class=\"_ _2b2\"> </span>calcolo <span class=\"_ _8\"></span>tiene conto <span class=\"_ _8\"></span>del TFR <span class=\"_ _8\"></span>maturato <span class=\"_ _1\"></span>per <span class=\"_ _8\"></span>prestazioni di <span class=\"_ _8\"></span>lavoro <span class=\"_ _1\"></span>gi\u00e0 <span class=\"_ _8\"></span>effettuate <span class=\"_ _8\"></span>ed \u00e8 <span class=\"_ _8\"></span>basato su <span class=\"_ _8\"></span>ipotesi <span class=\"_ _1\"></span>attuariali <span class=\"_ _8\"></span>che<span class=\"_ _2b2\"> </span>riguardano principalmente: le <span class=\"_ _6\"></span>basi demografiche <span class=\"_ _0\"></span>(qual<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>rotazione <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>mortalit\u00e0 de<span class=\"_ _0\"></span>i dipendenti) <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>finanziarie<span class=\"_ _2b2\"> </span>(quali <span class=\"_ _4\"> </span>il <span class=\"_ _40\"> </span>tasso <span class=\"_ _4\"> </span>di <span class=\"_ _40\"> </span>inflazion<span class=\"_ _1\"></span>e <span class=\"_ _4\"> </span>e<span class=\"_ _0\"></span>d <span class=\"_ _4\"> </span>il <span class=\"_ _40\"> </span>tasso <span class=\"_ _4\"> </span>di <span class=\"_ _40\"> </span>attualizza<span class=\"_ _1\"></span>zione <span class=\"_ _40\"> </span>con <span class=\"_ _4\"> </span>una <span class=\"_ _4\"> </span>scadenza <span class=\"_ _4\"> </span>coerente <span class=\"_ _40\"> </span>con <span class=\"_ _4\"> </span>quella <span class=\"_ _4\"> </span>attesa<span class=\"_ _2b2\"> </span>dell\u2019obbligazi<span class=\"_ _1\"></span>one). I<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>iscritt<span class=\"ff3\">a <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>bilancio <span class=\"_ _0\"></span>risulta, <span class=\"_ _0\"></span>pertanto, allineata a <span class=\"_ _6\"></span>quella risultante <span class=\"_ _0\"></span>dalla<span class=\"_ _2b2\"> </span></span>valutazione <span class=\"_ _6\"></span>attuariale <span class=\"_ _6\"></span>e <span class=\"_ _c\"></span>gl<span class=\"_ _1\"></span>i <span class=\"_ _6\"></span>utili <span class=\"_ _c\"></span>e<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>le <span class=\"_ _6\"></span>perdite <span class=\"_ _c\"></span>att<span class=\"_ _8\"></span>uariali <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>mergenti <span class=\"_ _6\"></span>dal <span class=\"_ _c\"></span>ca<span class=\"_ _8\"></span>lcolo <span class=\"_ _c\"></span>veng<span class=\"_ _8\"></span>ono <span class=\"_ _c\"></span>imputati <span class=\"_ _0\"></span>direttamente <span class=\"_ _6\"></span>a<span class=\"_ _2b2\"> </span>patrimonio netto <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>prospetto <span class=\"_ _0\"></span>afferente le <span class=\"_ _6\"></span>altre <span class=\"_ _0\"></span>compon<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nti <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>econ<span class=\"_ _0\"></span>omico comp<span class=\"_ _0\"></span>lessivo, nel <span class=\"_ _0\"></span>periodo in<span class=\"_ _2b2\"> </span>cui emergono, t<span class=\"_ _1\"></span>enuto conto del r<span class=\"_ _1\"></span>elativo effetto <span class=\"_ _8\"></span>f<span class=\"_ _0\"></span>iscale differit<span class=\"_ _8\"></span>o.<span class=\"_ _0\"></span> Nei piani <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>contribuzi<span class=\"_ _8\"></span>one <span class=\"_ _0\"></span>definita rientra il <span class=\"_ _0\"></span>Trattamento di <span class=\"_ _0\"></span>Fine Rapporto dovuto ai dipendenti <span class=\"_ _0\"></span>ai sensi dell\u2019art.<span class=\"_ _2b2\"> </span>2120 <span class=\"_ _4d\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_ _b\"> </span>Codice <span class=\"_ _4d\"> </span>civile, <span class=\"_ _b\"> </span>limitatamente <span class=\"_ _4d\"> </span>alle <span class=\"_ _b\"> </span>quote <span class=\"_ _b\"> </span>di <span class=\"_ _b\"> </span>TFR <span class=\"_ _b\"> </span>maturate <span class=\"_ _b\"> </span>a <span class=\"_ _b\"> </span>partire <span class=\"_ _b\"> </span>dal <span class=\"_ _4d\"> </span>1\u00b0 <span class=\"_ _7\"> </span>gennaio <span class=\"_ _4d\"> </span>2007 <span class=\"_ _b\"> </span>e <span class=\"_ _b\"> </span>versate<span class=\"_ _2b2\"> </span>obbligatoriam<span class=\"_ _1\"></span>ente ad<span class=\"_ _1\"></span> un <span class=\"_ _1\"></span>Fondo <span class=\"_ _8\"></span>di pre<span class=\"ff7\">videnza co<span class=\"_ _8\"></span>mplementare, o<span class=\"_ _1\"></span>vvero n<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ll\u2019apposit<span class=\"_ _8\"></span>o Fondo di <span class=\"_ _8\"></span>Tesoreria isti<span class=\"_ _1\"></span>tuito<span class=\"_ _2b2\"> </span></span>presso l\u2019INPS. Tali piani sono gestiti da soggetti terzi gestori di fondi, <span class=\"_ _0\"></span>in relazione ai quali non vi sono obblighi a<span class=\"_ _2b2\"> </span>carico <span class=\"_ _d\"></span>del <span class=\"_ _c\"></span>G<span class=\"_ _0\"></span>ruppo<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>che <span class=\"_ _d\"></span>versa <span class=\"_ _d\"></span>contributi <span class=\"_ _c\"></span>imputandoli <span class=\"_ _c\"></span>a <span class=\"_ _d\"></span>conto <span class=\"_ _d\"></span>econ<span class=\"_ _0\"></span>omico <span class=\"_ _c\"></span>quando <span class=\"_ _d\"></span>sono <span class=\"_ _c\"></span>sos<span class=\"_ _0\"></span>tenuti<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>e <span class=\"_ _d\"></span>in <span class=\"_ _d\"></span>base <span class=\"_ _d\"></span>al<span class=\"_ _2b2\"> </span>relativo valore <span class=\"_ _1\"></span>nominale.<span class=\"_ _2b2\"> </span>I <span class=\"_ _d\"></span>benefici <span class=\"_ _c\"></span>dovuti <span class=\"_ _c\"></span>ai <span class=\"_ _d\"></span>dipendenti <span class=\"_ _d\"></span>per <span class=\"_ _c\"></span>la <span class=\"_ _d\"></span>cessazione <span class=\"_ _c\"></span>del <span class=\"_ _c\"></span>rapporto <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>lavoro <span class=\"_ _c\"></span>sono <span class=\"_ _d\"></span>rilevati <span class=\"_ _c\"></span>come <span class=\"_ _d\"></span>passivit\u00e0 <span class=\"_ _c\"></span>quando<span class=\"_ _2b2\"> </span>l\u2019impresa <span class=\"_ _0\"></span>decide <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>concludere <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>rapporto <span class=\"_ _6\"></span>di <span class=\"_ _0\"></span>lavoro <span class=\"_ _6\"></span>con <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>dipendente <span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>gruppo <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>dipende<span class=\"_ _1\"></span>nti <span class=\"_ _0\"></span>prima <span class=\"_ _6\"></span>della<span class=\"_ _2b2\"> </span>normale <span class=\"_ _4d\"> </span>data <span class=\"_ _4d\"> </span>di <span class=\"_ _4d\"> </span>pensionamento, <span class=\"_ _4d\"> </span>ovvero <span class=\"_ _b\"> </span>nei <span class=\"_ _b\"> </span>casi <span class=\"_ _4d\"> </span>in <span class=\"_ _4d\"> </span>cui <span class=\"_ _4d\"> </span>il <span class=\"_ _b\"> </span>dipendente <span class=\"_ _4d\"> </span>o <span class=\"_ _4d\"> </span>un <span class=\"_ _b\"> </span>gruppo <span class=\"_ _4d\"> </span>di <span class=\"_ _b\"> </span>dipendenti <span class=\"_ _d\"></span>decida <span class=\"_ _4d\"> </span>di<span class=\"_ _2b2\"> </span>accettare <span class=\"_ _4d\"> </span>un\u2019offerta <span class=\"_ _4d\"> </span>di <span class=\"_ _7\"> </span>benefici <span class=\"_ _4d\"> </span>in <span class=\"_ _b\"> </span>cambio <span class=\"_ _b\"> </span>della <span class=\"_ _b\"> </span>cessazione <span class=\"_ _b\"> </span>del <span class=\"_ _b\"> </span>rapporto <span class=\"_ _4d\"> </span>di <span class=\"_ _b\"> </span>lavoro. <span class=\"_ _b\"> </span>I <span class=\"_ _b\"> </span>benefici <span class=\"_ _4d\"> </span>dovuti <span class=\"_ _b\"> </span>per <span class=\"_ _b\"> </span>la<span class=\"_ _2b2\"> </span>cessazione del ra<span class=\"_ _8\"></span>pporto di lavoro sono rilevati im<span class=\"_ _8\"></span>mediatamente nel co<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>to del la<span class=\"_ _1\"></span>voro<span class=\"_ _0\"></span>.<span class=\"_ _2b2\"> </span>Piano di incenti<span class=\"_ _1\"></span>vazione azio<span class=\"_ _1\"></span>naria a lungo termin<span class=\"_ _8\"></span>e<span class=\"_ _2b2\"> </span>Il <span class=\"_ _d\"> </span>piano <span class=\"_ _d\"></span>di <span class=\"_ _4d\"> </span>incentivazione <span class=\"_ _c\"></span>azionaria <span class=\"_ _4d\"> </span>a <span class=\"_ _d\"></span>lungo <span class=\"_ _4d\"> </span>termin<span class=\"_ _1\"></span>e <span class=\"_ _d\"></span>rappresenta, <span class=\"_ _d\"></span>in <span class=\"_ _4d\"> </span>conformit\u00e0 <span class=\"_ _d\"></span>all\u2019IFRS <span class=\"_ _d\"></span>2, <span class=\"_ _d\"></span>una <span class=\"_ _4d\"> </span>componen<span class=\"_ _1\"></span>te<span class=\"_ _2b2\"> </span>retributiva dei beneficiari c<span class=\"_ _1\"></span>he avviene mediante la corresponsione di strumenti<span class=\"_ _1\"></span> rappresentativi di capitale (c.d.<span class=\"_ _2b2\"> </span>equity-settled<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>share-based <span class=\"_ _c\"></span>payment <span class=\"_ _c\"></span>transactio<span class=\"_ _1\"></span>n<span class=\"ff3\">). <span class=\"_ _d\"></span>Per <span class=\"_ _c\"></span>tale <span class=\"_ _d\"></span>piano <span class=\"_ _d\"></span>il <span class=\"_ _c\"></span>costo <span class=\"_ _d\"></span>\u00e8 <span class=\"_ _d\"></span>rappresentato <span class=\"_ _c\"></span>dal <span class=\"_ _d\"></span></span>fair <span class=\"_ _c\"></span>value<span class=\"ff3\"> <span class=\"_ _d\"></span>degli<span class=\"_ _2b2\"> </span></span>strumenti <span class=\"_ _c\"></span>attribuiti <span class=\"_ _d\"></span>e <span class=\"_ _4d\"> </span>alla <span class=\"_ _c\"></span>previsione <span class=\"_ _d\"></span>del <span class=\"_ _d\"></span>numero <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>azioni <span class=\"_ _d\"></span>che <span class=\"_ _d\"> </span>s<span class=\"_ _0\"></span>aranno <span class=\"_ _c\"></span>effettivamente <span class=\"_ _d\"></span>assegnat<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>, <span class=\"_ _4d\"> </span><span class=\"ff2\">f<span class=\"_ _0\"></span>air <span class=\"_ _c\"></span>va<span class=\"_ _0\"></span>lue<span class=\"_ _2b2\"> </span></span>determinato <span class=\"_ _c\"></span>alla <span class=\"_ _c\"></span>data <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>attribuzione <span class=\"_ _c\"></span>(<span class=\"ff2\">grant <span class=\"_ _d\"></span>date</span>), <span class=\"_ _c\"></span>ed <span class=\"_ _d\"></span>\u00e8 <span class=\"_ _d\"></span>rilevato <span class=\"_ _d\"></span>tra <span class=\"_ _c\"></span>il <span class=\"_ _d\"></span>c<span class=\"ff2\">o<span class=\"_ _0\"></span>sto <span class=\"_ _c\"></span>del <span class=\"_ _d\"></span>personale</span> <span class=\"_ _d\"></span><span class=\"ls3c\">e <span class=\"_ _c\"></span></span><span class=\"ff2\">costi <span class=\"_ _c\"></span>per <span class=\"_ _d\"> </span>servizi<span class=\"_ _2b2\"> </span></span> linearmente<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>lungo <span class=\"_ _b\"> </span>il <span class=\"_ _b\"> </span><span class=\"ff2\">vesting <span class=\"_ _4d\"> </span>period, <span class=\"_ _b\"> </span></span>ossia <span class=\"_ _b\"> </span>il <span class=\"_ _b\"> </span><span class=\"ff7\">periodo <span class=\"_ _b\"> </span>intercorrent<span class=\"_ _8\"></span>e <span class=\"_ _7\"> </span>tra <span class=\"_ _b\"> </span>la <span class=\"_ _4d\"> </span>data <span class=\"_ _b\"> </span>dell\u2019attribuzio<span class=\"_ _8\"></span>ne <span class=\"_ _b\"> </span>e <span class=\"_ _7\"> </span>la <span class=\"_ _4d\"> </span>data <span class=\"_ _b\"> </span>di<span class=\"_ _2b2\"> </span></span><span class=\"ff7\"> </span>assegnazione, con<span class=\"_ _8\"></span> con<span class=\"_ _0\"></span>tropa<span class=\"_ _1\"></span>rtita una riserva<span class=\"_ _8\"></span> di Patrimonio Netto denomi<span class=\"_ _1\"></span>nata Riser<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>a stock grant.<span class=\"_ _8\"></span> <span class=\"_ _0\"></span> Il <span class=\"ff2\">fair va<span class=\"_ _0\"></span>lue</span> delle azioni sottostanti il piano di incentivazi<span class=\"_ _1\"></span>one \u00e8 <span class=\"_ _0\"></span>determinat<span class=\"_ _8\"></span>o <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span><span class=\"ff2\">grant date</span> <span class=\"_ _0\"></span>tenendo conto delle<span class=\"_ _2b2\"> </span> previsioni <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>merito <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>raggiungimento <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>parametri <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>performance <span class=\"_ _0\"></span>associati <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>condizioni <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>mercato <span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>non <span class=\"_ _0\"></span>\u00e8<span class=\"_ _2b2\"> </span> oggetto di <span class=\"_ _0\"></span>rettifica negli esercizi successivi. Quando l\u2019ottenimento del beneficio \u00e8 <span class=\"_ _0\"></span>connesso anche <span class=\"_ _0\"></span>a condizioni<span class=\"_ _2b2\"> </span> diverse <span class=\"_ _6\"></span>da <span class=\"_ _c\"></span>quelle <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>m<span class=\"_ _1\"></span>ercato, <span class=\"_ _6\"></span>la <span class=\"_ _c\"></span>stima <span class=\"_ _6\"></span>relativa <span class=\"_ _6\"></span>a <span class=\"_ _c\"></span>tal<span class=\"_ _8\"></span>i <span class=\"_ _c\"></span>condizioni <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _c\"></span>ri<span class=\"_ _1\"></span>flessa <span class=\"_ _6\"></span>adeguando <span class=\"_ _c\"></span>lu<span class=\"_ _8\"></span>ngo <span class=\"_ _c\"></span>il <span class=\"_ _c\"></span><span class=\"ff2\">vesting <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>eriod,</span> <span class=\"_ _6\"></span><span class=\"ls5\">il<span class=\"_ _2b2\"> </span></span><span class=\"ls5\"> </span>numero <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>azioni che <span class=\"_ _0\"></span>si <span class=\"_ _6\"></span>prevede saranno <span class=\"_ _0\"></span>effettivamen<span class=\"_ _8\"></span>te<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>assegnate. <span class=\"_ _0\"></span>La <span class=\"_ _0\"></span>variazione di <span class=\"_ _6\"></span>stima sar\u00e0 <span class=\"_ _0\"></span>eventualmente<span class=\"_ _2b2\"> </span> iscritta a retti<span class=\"_ _1\"></span>fica della voc<span class=\"_ _1\"></span>e Riserva stock g<span class=\"_ _8\"></span>rant con contropartita costo <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span>l perso<span class=\"_ _8\"></span>nale e costi per servizi.<span class=\"_ _2b2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTerminationBenefits",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-625": {
   "value": "Piano di incenti<span class=\"_ _1\"></span>vazione azio<span class=\"_ _1\"></span>naria a lungo termin<span class=\"_ _8\"></span>e<span class=\"_ _2b2\"> </span> Il <span class=\"_ _d\"> </span>piano <span class=\"_ _d\"></span>di <span class=\"_ _4d\"> </span>incentivazione <span class=\"_ _c\"></span>azionaria <span class=\"_ _4d\"> </span>a <span class=\"_ _d\"></span>lungo <span class=\"_ _4d\"> </span>termin<span class=\"_ _1\"></span>e <span class=\"_ _d\"></span>rappresenta, <span class=\"_ _d\"></span>in <span class=\"_ _4d\"> </span>conformit\u00e0 <span class=\"_ _d\"></span>all\u2019IFRS <span class=\"_ _d\"></span>2, <span class=\"_ _d\"></span>una <span class=\"_ _4d\"> </span>componen<span class=\"_ _1\"></span>te<span class=\"_ _2b2\"> </span> retributiva dei beneficiari c<span class=\"_ _1\"></span>he avviene mediante la corresponsione di strumenti<span class=\"_ _1\"></span> rappresentativi di capitale (c.d.<span class=\"_ _2b2\"> </span><span class=\"_ _0\"></span><span class=\"ff2\"> </span>equity-settled<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>share-based <span class=\"_ _c\"></span>payment <span class=\"_ _c\"></span>transactio<span class=\"_ _1\"></span>n<span class=\"ff3\">). <span class=\"_ _d\"></span>Per <span class=\"_ _c\"></span>tale <span class=\"_ _d\"></span>piano <span class=\"_ _d\"></span>il <span class=\"_ _c\"></span>costo <span class=\"_ _d\"></span>\u00e8 <span class=\"_ _d\"></span>rappresentato <span class=\"_ _c\"></span>dal <span class=\"_ _d\"></span></span>fair <span class=\"_ _c\"></span>value<span class=\"ff3\"> <span class=\"_ _d\"></span>degli<span class=\"_ _2b2\"> </span></span><span class=\"ff3\"> </span>strumenti <span class=\"_ _c\"></span>attribuiti <span class=\"_ _d\"></span>e <span class=\"_ _4d\"> </span>alla <span class=\"_ _c\"></span>previsione <span class=\"_ _d\"></span>del <span class=\"_ _d\"></span>numero <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>azioni <span class=\"_ _d\"></span>che <span class=\"_ _d\"> </span>s<span class=\"_ _0\"></span>aranno <span class=\"_ _c\"></span>effettivamente <span class=\"_ _d\"></span>assegnat<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>, <span class=\"_ _4d\"> </span><span class=\"ff2\">f<span class=\"_ _0\"></span>air <span class=\"_ _c\"></span>va<span class=\"_ _0\"></span>lue<span class=\"_ _2b2\"> </span></span>determinato <span class=\"_ _c\"></span>alla <span class=\"_ _c\"></span>data <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>attribuzione <span class=\"_ _c\"></span>(<span class=\"ff2\">grant <span class=\"_ _d\"></span>date</span>), <span class=\"_ _c\"></span>ed <span class=\"_ _d\"></span>\u00e8 <span class=\"_ _d\"></span>rilevato <span class=\"_ _d\"></span>tra <span class=\"_ _c\"></span>il <span class=\"_ _d\"></span>c<span class=\"ff2\">o<span class=\"_ _0\"></span>sto <span class=\"_ _c\"></span>del <span class=\"_ _d\"></span>personale</span> <span class=\"_ _d\"></span><span class=\"ls3c\">e <span class=\"_ _c\"></span></span><span class=\"ff2\">costi <span class=\"_ _c\"></span>per <span class=\"_ _d\"> </span>servizi<span class=\"_ _2b2\"> </span></span> linearmente<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>lungo <span class=\"_ _b\"> </span>il <span class=\"_ _b\"> </span><span class=\"ff2\">vesting <span class=\"_ _4d\"> </span>period, <span class=\"_ _b\"> </span></span>ossia <span class=\"_ _b\"> </span>il <span class=\"_ _b\"> </span><span class=\"ff7\">periodo <span class=\"_ _b\"> </span>intercorrent<span class=\"_ _8\"></span>e <span class=\"_ _7\"> </span>tra <span class=\"_ _b\"> </span>la <span class=\"_ _4d\"> </span>data <span class=\"_ _b\"> </span>dell\u2019attribuzio<span class=\"_ _8\"></span>ne <span class=\"_ _b\"> </span>e <span class=\"_ _7\"> </span>la <span class=\"_ _4d\"> </span>data <span class=\"_ _b\"> </span>di<span class=\"_ _2b2\"> </span></span><span class=\"ff7\"> </span>assegnazione, con<span class=\"_ _8\"></span> con<span class=\"_ _0\"></span>tropa<span class=\"_ _1\"></span>rtita una riserva<span class=\"_ _8\"></span> di Patrimonio Netto denomi<span class=\"_ _1\"></span>nata Riser<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>a stock grant.<span class=\"_ _8\"></span> <span class=\"_ _0\"></span> Il <span class=\"ff2\">fair va<span class=\"_ _0\"></span>lue</span> delle azioni sottostanti il piano di incentivazi<span class=\"_ _1\"></span>one \u00e8 <span class=\"_ _0\"></span>determinat<span class=\"_ _8\"></span>o <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span><span class=\"ff2\">grant date</span> <span class=\"_ _0\"></span>tenendo conto delle<span class=\"_ _2b2\"> </span> previsioni <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>merito <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>raggiungimento <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>parametri <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>performance <span class=\"_ _0\"></span>associati <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>condizioni <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>mercato <span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>non <span class=\"_ _0\"></span>\u00e8<span class=\"_ _2b2\"> </span> oggetto di <span class=\"_ _0\"></span>rettifica negli esercizi successivi. Quando l\u2019ottenimento del beneficio \u00e8 <span class=\"_ _0\"></span>connesso anche <span class=\"_ _0\"></span>a condizioni<span class=\"_ _2b2\"> </span> diverse <span class=\"_ _6\"></span>da <span class=\"_ _c\"></span>quelle <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>m<span class=\"_ _1\"></span>ercato, <span class=\"_ _6\"></span>la <span class=\"_ _c\"></span>stima <span class=\"_ _6\"></span>relativa <span class=\"_ _6\"></span>a <span class=\"_ _c\"></span>tal<span class=\"_ _8\"></span>i <span class=\"_ _c\"></span>condizioni <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _c\"></span>ri<span class=\"_ _1\"></span>flessa <span class=\"_ _6\"></span>adeguando <span class=\"_ _c\"></span>lu<span class=\"_ _8\"></span>ngo <span class=\"_ _c\"></span>il <span class=\"_ _c\"></span><span class=\"ff2\">vesting <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>eriod,</span> <span class=\"_ _6\"></span><span class=\"ls5\">il<span class=\"_ _2b2\"> </span></span><span class=\"ls5\"> </span>numero <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>azioni che <span class=\"_ _0\"></span>si <span class=\"_ _6\"></span>prevede saranno <span class=\"_ _0\"></span>effettivamen<span class=\"_ _8\"></span>te<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>assegnate. <span class=\"_ _0\"></span>La <span class=\"_ _0\"></span>variazione di <span class=\"_ _6\"></span>stima sar\u00e0 <span class=\"_ _0\"></span>eventualmente<span class=\"_ _2b2\"> </span> iscritta a retti<span class=\"_ _1\"></span>fica della voc<span class=\"_ _1\"></span>e Riserva stock g<span class=\"_ _8\"></span>rant con contropartita costo <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span>l perso<span class=\"_ _8\"></span>nale e costi per servizi.<span class=\"_ _2b2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-627": {
   "value": "Fondi rischi <span class=\"_ _1\"></span>e oneri<span class=\"_ _2b2\"> </span>I <span class=\"_ _8\"></span>fondi <span class=\"_ _8\"></span>rischi <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>oneri <span class=\"_ _1\"></span>sono <span class=\"_ _8\"></span>iscritti <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>fronte <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>perdite <span class=\"_ _8\"></span>ed <span class=\"_ _8\"></span>oneri <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>natura <span class=\"_ _8\"></span>determinata, <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>esistenza <span class=\"_ _8\"></span>certa <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>probabile<span class=\"_ _2b2\"> </span>dei <span class=\"_ _8\"></span>quali, <span class=\"_ _1\"></span>tuttavia, <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>indeterminati <span class=\"_ _8\"></span>l\u2019ammontare <span class=\"_ _8\"></span>e/o <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>data <span class=\"_ _1\"></span>di <span class=\"_ _8\"></span>accadimento. <span class=\"_ _1\"></span>L\u2019iscrizion<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>viene <span class=\"_ _8\"></span>effe<span class=\"_ _0\"></span>ttuata<span class=\"_ _8\"></span> solo<span class=\"_ _2b2\"> </span>quando <span class=\"_ _8\"></span>esiste un\u2019obbl<span class=\"ff3\">iga<span class=\"_ _8\"></span>zione corrente <span class=\"_ _8\"></span>(legale o <span class=\"_ _8\"></span>implicita) <span class=\"_ _8\"></span>risultante da <span class=\"_ _8\"></span>un evento <span class=\"_ _8\"></span>passato, qua<span class=\"_ _8\"></span>ndo \u00e8 <span class=\"_ _8\"></span>pr<span class=\"_ _0\"></span>obabil<span class=\"_ _8\"></span>e<span class=\"_ _2b2\"> </span></span>un\u2019uscita <span class=\"_ _8\"></span>di <span class=\"_ _1\"></span>risorse <span class=\"_ _8\"></span>per fa<span class=\"_ _8\"></span>r front<span class=\"_ _1\"></span>e a<span class=\"_ _8\"></span> tale <span class=\"_ _8\"></span>obbligazione <span class=\"_ _8\"></span>e quand<span class=\"_ _8\"></span>o \u00e8 <span class=\"_ _8\"></span>possibile <span class=\"_ _8\"></span>effettuare <span class=\"_ _8\"></span>una sti<span class=\"_ _1\"></span>ma a<span class=\"_ _8\"></span>ff<span class=\"_ _0\"></span>idabil<span class=\"_ _1\"></span>e d<span class=\"_ _8\"></span>el suo<span class=\"_ _2b2\"> </span>ammontare.<span class=\"_ _2b2\"> </span>Quando <span class=\"_ _6\"></span>l\u2019effetto <span class=\"_ _6\"></span>finanziari<span class=\"_ _1\"></span>o <span class=\"_ _6\"></span>associato <span class=\"_ _6\"></span>al <span class=\"_ _c\"></span>te<span class=\"_ _8\"></span>mp<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>ignificati<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>le <span class=\"_ _c\"></span>dat<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>paga<span class=\"_ _8\"></span>mento <span class=\"_ _c\"></span>d<span class=\"_ _1\"></span>elle <span class=\"_ _6\"></span>obbligazioni <span class=\"_ _6\"></span>sono<span class=\"_ _2b2\"> </span>attendibilment<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _d\"></span>stimabili, <span class=\"_ _d\"></span>i <span class=\"_ _c\"></span>f<span class=\"_ _0\"></span>ondi <span class=\"_ _d\"></span>sono <span class=\"_ _d\"></span>attualizzati<span class=\"_ _8\"></span> <span class=\"_ _4d\"> </span>utilizzando <span class=\"_ _d\"></span>un <span class=\"_ _d\"></span>tasso <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>sconto <span class=\"_ _d\"></span>al <span class=\"_ _d\"></span>lordo <span class=\"_ _d\"></span>delle <span class=\"_ _d\"></span>imposte <span class=\"_ _d\"></span>che<span class=\"_ _2b2\"> </span>riflette, <span class=\"_ _c\"></span>ove <span class=\"_ _c\"></span>adeguato, <span class=\"_ _c\"></span>la <span class=\"_ _c\"></span>valutazione <span class=\"_ _c\"></span>corrente <span class=\"_ _c\"></span>del <span class=\"_ _c\"></span>mercato <span class=\"_ _c\"></span>del <span class=\"_ _c\"></span>costo <span class=\"_ _c\"></span>del <span class=\"_ _c\"></span>denaro <span class=\"_ _c\"></span>in <span class=\"_ _c\"></span>relazione <span class=\"_ _c\"></span>al <span class=\"_ _c\"></span>tempo <span class=\"_ _c\"></span>e, <span class=\"_ _d\"></span>se<span class=\"_ _2b2\"> </span>applicabile, ai rischi specific<span class=\"_ _8\"></span>i <span class=\"_ _0\"></span>attribuibili all\u2019ob<span class=\"_ _1\"></span>bligazione. Quando<span class=\"_ _1\"></span> l\u2019accantonament<span class=\"_ _8\"></span>o <span class=\"_ _0\"></span>a fondo rischi e oneri viene<span class=\"_ _2b2\"> </span>attualizz<span class=\"_ _1\"></span>ato, l\u2019adeguamento periodico del valore attuale associa<span class=\"_ _0\"></span><span class=\"ff3\">to al fattore temporale viene riflesso nel <span class=\"_ _0\"></span>conto<span class=\"_ _2b2\"> </span></span>economico <span class=\"_ _0\"></span>come <span class=\"_ _0\"></span>onere <span class=\"_ _6\"></span>finanziario. <span class=\"_ _0\"></span>Laddove <span class=\"_ _0\"></span>si <span class=\"_ _6\"></span>supponga<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>che<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>tutte <span class=\"_ _6\"></span>le <span class=\"_ _0\"></span>spese, <span class=\"_ _6\"></span>o <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>parte <span class=\"_ _6\"></span>di <span class=\"_ _0\"></span>esse, <span class=\"_ _6\"></span>richieste pe<span class=\"_ _0\"></span>r<span class=\"_ _2b2\"> </span>estinguere <span class=\"_ _8\"></span>un\u2019obbligazione <span class=\"_ _8\"></span>vengano <span class=\"_ _1\"></span>rimborsate <span class=\"_ _8\"></span>da terz<span class=\"_ _1\"></span>i, ta<span class=\"_ _1\"></span>le ind<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nnizzo, <span class=\"_ _8\"></span>se vi<span class=\"_ _1\"></span>rtualmente c<span class=\"_ _8\"></span>erto, \u00e8 <span class=\"ff3\">rilevato <span class=\"_ _8\"></span>come<span class=\"_ _2b2\"> </span></span>attivit\u00e0 disti<span class=\"_ _1\"></span>nta.<span class=\"_ _2b2\"> </span>Le <span class=\"_ _4d\"> </span>variazioni <span class=\"_ _d\"></span>di <span class=\"_ _b\"> </span>stima <span class=\"_ _d\"></span>degli <span class=\"_ _4d\"> </span>accantonamenti <span class=\"_ _4d\"> </span>ai <span class=\"_ _d\"></span>fondi <span class=\"_ _4d\"> </span>sono <span class=\"_ _4d\"> </span>riflesse <span class=\"_ _4d\"> </span>nel <span class=\"_ _4d\"> </span>conto <span class=\"_ _d\"></span>e<span class=\"_ _0\"></span>conomico <span class=\"_ _d\"></span>dell\u2019esercizio <span class=\"_ _d\"></span>in <span class=\"_ _b\"> </span>cui<span class=\"_ _2b2\"> </span>avviene la<span class=\"_ _1\"></span> variazion<span class=\"_ _1\"></span>e e po<span class=\"_ _8\"></span>rtate ad incre<span class=\"_ _8\"></span>mento delle pas<span class=\"_ _1\"></span>sivit\u00e0. Le<span class=\"_ _1\"></span> variazioni <span class=\"_ _8\"></span>di stima <span class=\"_ _1\"></span>in diminuzio<span class=\"_ _8\"></span>ne<span class=\"_ _0\"></span> sono <span class=\"_ _8\"></span>rilevate<span class=\"_ _2b2\"> </span>in <span class=\"_ _6\"></span>contropartita <span class=\"_ _6\"></span>della <span class=\"_ _6\"></span>passivit\u00e0 <span class=\"_ _6\"></span>fino <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>concorrenza <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>suo <span class=\"_ _6\"></span>valore <span class=\"_ _6\"></span>contabile <span class=\"_ _6\"></span>e, <span class=\"_ _6\"></span>per <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>parte <span class=\"_ _6\"></span>eccedente, <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>conto<span class=\"_ _2b2\"> </span>economico nella st<span class=\"_ _8\"></span>essa voce a cui fanno rif<span class=\"_ _1\"></span>erimento. Gli <span class=\"_ _b\"> </span>importi <span class=\"_ _4d\"> </span>iscritti <span class=\"_ _b\"> </span>nei <span class=\"_ _4d\"> </span>fondi <span class=\"_ _b\"> </span>rischi <span class=\"_ _4d\"> </span>e <span class=\"_ _b\"> </span>oneri <span class=\"_ _b\"> </span>sono <span class=\"_ _4d\"> </span>distinti <span class=\"_ _b\"> </span>tra <span class=\"_ _4d\"> </span>quota <span class=\"_ _b\"> </span>corrente <span class=\"_ _4d\"> </span>e <span class=\"_ _b\"> </span>non <span class=\"_ _b\"> </span>corrente <span class=\"_ _b\"> </span>sulla <span class=\"_ _4d\"> </span>base <span class=\"_ _b\"> </span>della<span class=\"_ _2b2\"> </span>previsione di <span class=\"_ _1\"></span>pagamento/estinzi<span class=\"_ _8\"></span>one delle passivit\u00e0.<span class=\"_ _2b2\"> </span>I <span class=\"_ _c\"></span>risc<span class=\"_ _1\"></span>hi <span class=\"_ _c\"></span>p<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>r <span class=\"_ _c\"></span>i <span class=\"_ _0\"></span>quali <span class=\"_ _c\"></span>il <span class=\"_ _6\"></span>manifestarsi <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>una <span class=\"_ _6\"></span>passivit\u00e0 <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>oltanto <span class=\"_ _6\"></span>possibile, <span class=\"_ _6\"></span>sono <span class=\"_ _c\"></span>ripo<span class=\"_ _8\"></span>rtati <span class=\"_ _c\"></span>come <span class=\"_ _6\"></span>informativa <span class=\"_ _6\"></span>e <span class=\"_ _c\"></span>per <span class=\"_ _6\"></span>i<span class=\"_ _2b2\"> </span>medesimi non si p<span class=\"_ _8\"></span>rocede ad alcuno stanzia<span class=\"_ _8\"></span>mento.<span class=\"_ _2b2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-628": {
   "value": "Ricavi da contratti<span class=\"_ _8\"></span> con i clienti<span class=\"_ _2b2\"> </span>I <span class=\"_ _c\"></span>ricavi <span class=\"_ _c\"></span>sono <span class=\"_ _c\"></span>iscritti <span class=\"_ _c\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _c\"></span>corrispettivo <span class=\"_ _6\"></span>ricevuto <span class=\"_ _c\"></span>o <span class=\"_ _c\"></span>ricevibile <span class=\"_ _c\"></span>al <span class=\"_ _c\"></span>netto <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>sconti<span class=\"_ _8\"></span> <span class=\"_ _d\"></span>ed <span class=\"_ _c\"></span>abb<span class=\"_ _1\"></span>uoni <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>sono <span class=\"_ _c\"></span>rilevati <span class=\"_ _c\"></span>q<span class=\"_ _8\"></span>uando<span class=\"_ _2b2\"> </span>l\u2019entit\u00e0 so<span class=\"_ _1\"></span>ddisfa una<span class=\"_ _8\"></span> obbligazione di fare<span class=\"_ _8\"></span> trasferendo un be<span class=\"_ _8\"></span>ne o un servizio a <span class=\"_ _8\"></span>un cliente, in confo<span class=\"_ _1\"></span>rmit\u00e0 a qua<span class=\"_ _8\"></span>nto<span class=\"_ _2b2\"> </span>previsto dal<span class=\"_ _1\"></span> principio <span class=\"_ _8\"></span>IFRS<span class=\"_ _0\"></span> 1<span class=\"_ _1\"></span>5. Il tra<span class=\"_ _1\"></span>sferimento a<span class=\"_ _1\"></span>vviene <span class=\"_ _8\"></span>quando il cli<span class=\"_ _1\"></span>ente ottiene il<span class=\"_ _1\"></span> controll<span class=\"_ _8\"></span>o del bene o <span class=\"_ _8\"></span>servizio e<span class=\"_ _2b2\"> </span>cio\u00e8 <span class=\"_ _6\"></span>quando <span class=\"_ _6\"></span>ha <span class=\"_ _c\"></span>la <span class=\"_ _6\"></span>capacit\u00e0 <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>i<span class=\"_ _8\"></span>nd<span class=\"_ _0\"></span>irizzarne<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>l<span class=\"_ _1\"></span>\u2019uso <span class=\"_ _6\"></span>ed <span class=\"_ _c\"></span>ott<span class=\"_ _8\"></span>enerne <span class=\"_ _c\"></span>s<span class=\"_ _8\"></span>os<span class=\"_ _0\"></span>tanzialm<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nte <span class=\"_ _6\"></span>tutti <span class=\"_ _6\"></span>i <span class=\"_ _c\"></span>ben<span class=\"_ _1\"></span>efici. <span class=\"_ _6\"></span>Il <span class=\"_ _c\"></span>co<span class=\"_ _1\"></span>ntrollo <span class=\"_ _6\"></span>pu\u00f2<span class=\"_ _2b2\"> </span>essere <span class=\"_ _c\"></span>trasferito <span class=\"_ _c\"></span>in <span class=\"_ _d\"></span>un <span class=\"_ _d\"></span>certo <span class=\"_ _c\"></span>momento <span class=\"_ _c\"></span>(at <span class=\"_ _d\"></span>point <span class=\"_ _c\"></span>in <span class=\"_ _d\"></span>t<span class=\"_ _0\"></span>ime) <span class=\"_ _d\"></span>oppur<span class=\"_ _1\"></span>e <span class=\"_ _d\"></span>nel <span class=\"_ _c\"></span>corso <span class=\"_ _d\"></span>del <span class=\"_ _c\"></span>tempo <span class=\"_ _c\"></span>(<span class=\"_ _0\"></span>over <span class=\"_ _c\"></span>time) <span class=\"_ _d\"></span>mediant<span class=\"_ _8\"></span>e<span class=\"_ _2b2\"> </span>opportune tecnich<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> di misu<span class=\"_ _8\"></span>razione degli avanzamenti (<span class=\"_ _8\"></span>me<span class=\"_ _0\"></span>todi output <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>/o input).<span class=\"_ _2b2\"> </span>Nell\u2019ambito <span class=\"_ _4\"> </span>del <span class=\"_ _12\"> </span><span class=\"ff2\">transaction <span class=\"_ _40\"> </span>price<span class=\"ff3\"> <span class=\"_ _40\"> </span>vengono <span class=\"_ _40\"> </span>altres\u00ec <span class=\"_ _40\"> </span>fattorizzati<span class=\"_ _8\"></span> <span class=\"_ _12\"> </span>(in <span class=\"_ _40\"> </span>base <span class=\"_ _12\"> </span>al <span class=\"_ _40\"> </span>metodo <span class=\"_ _40\"> </span>del <span class=\"_ _40\"> </span>valore <span class=\"_ _40\"> </span>atteso <span class=\"_ _40\"> </span>e/o<span class=\"_ _2b2\"> </span></span></span>dell\u2019importo pi\u00f9 <span class=\"_ _0\"></span>probabile), anche <span class=\"_ _0\"></span>elementi v<span class=\"_ _0\"></span>ariabili del <span class=\"_ _0\"></span>corrispettivo qualora <span class=\"_ _0\"></span>sia <span class=\"_ _0\"></span>altament<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>probabile che <span class=\"_ _0\"></span>non<span class=\"_ _2b2\"> </span>vi <span class=\"_ _6\"></span>sar\u00e0 <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>ignifica<span class=\"_ _1\"></span>tivo <span class=\"_ _6\"></span>reversal <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>futuro. <span class=\"_ _6\"></span>Le <span class=\"_ _c\"></span>t<span class=\"_ _8\"></span>rans<span class=\"_ _0\"></span>azioni <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _6\"></span>altres\u00ec <span class=\"_ _c\"></span>rettificate<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>per <span class=\"_ _6\"></span>tenere <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>considerazion<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>il<span class=\"_ _2b2\"> </span>valore temporale <span class=\"_ _8\"></span>del denaro.<span class=\"_ _2b2\"> </span>I ricavi del Grup<span class=\"_ _8\"></span>po sono di seguito riepilogati<span class=\"_ _8\"></span> r<span class=\"_ _0\"></span>ispetto al<span class=\"_ _8\"></span>la relativa disaggregazi<span class=\"_ _8\"></span>one per natura:<span class=\"_ _2b2\"> </span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">mercato <span class=\"_ _0\"></span>regolamentato<span class=\"ff3\">: <span class=\"_ _0\"></span>due <span class=\"_ _6\"></span>distinte <span class=\"_ _0\"></span>obbligazioni <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>fare <span class=\"_ _0\"></span>adempiute <span class=\"_ _6\"></span></span>over <span class=\"_ _6\"></span>time<span class=\"ff3\"> <span class=\"_ _0\"></span><span class=\"ff7\">nell\u2019ambito <span class=\"_ _0\"></span>degli <span class=\"_ _6\"></span>stream <span class=\"_ _0\"></span>di<span class=\"_ _2b2\"> </span></span></span></span></span>rotta <span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>terminale. <span class=\"_ _0\"></span>Gli <span class=\"_ _0\"></span>avanzamenti <span class=\"_ _0\"></span>sono <span class=\"_ _6\"></span>misurati <span class=\"_ _0\"></span>con <span class=\"_ _6\"></span>il <span class=\"_ _0\"></span>metodo <span class=\"_ _6\"></span>dell\u2019output <span class=\"_ _0\"></span>in <span class=\"_ _6\"></span>base <span class=\"_ _6\"></span>alle <span class=\"_ _0\"></span>unit\u00e0 <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>servizio<span class=\"_ _2b2\"> </span>assistite <span class=\"_ _4d\"> </span>erogate <span class=\"_ _4d\"> </span>nei <span class=\"_ _4d\"> </span>servizi <span class=\"_ _4d\"> </span>di <span class=\"_ _b\"> </span>rotta <span class=\"_ _4d\"> </span>e <span class=\"_ _b\"> </span>di <span class=\"_ _b\"> </span>terminale <span class=\"_ _d\"> </span>ed <span class=\"_ _b\"> </span>il <span class=\"_ _b\"> </span>balance <span class=\"_ _4d\"> </span>rappresenta <span class=\"_ _4d\"> </span>la <span class=\"_ _7\"> </span><span class=\"ff2\">variable <span class=\"_ _4d\"> </span>consideration</span><span class=\"ls3a\">,<span class=\"_ _2b2\"> </span></span>fattorizzata<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>nel <span class=\"_ _c\"></span><span class=\"ff2\">tran<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>action <span class=\"_ _6\"></span>price<span class=\"_ _0\"></span><span class=\"ff3\"> <span class=\"_ _c\"></span><span class=\"ff7\">di <span class=\"_ _6\"></span>ciascuna <span class=\"_ _c\"></span>obbli<span class=\"_ _1\"></span>gazione <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>fare, <span class=\"_ _c\"></span>ascrivi<span class=\"_ _8\"></span>bile <span class=\"_ _c\"></span>ai <span class=\"_ _c\"></span>servizi <span class=\"_ _6\"></span>erogati <span class=\"_ _c\"></span>nell\u2019ambito<span class=\"_ _2b2\"> </span></span></span></span>degli <span class=\"_ _0\"></span>stream <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>ro<span class=\"_ _0\"></span>tta <span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>di <span class=\"_ _0\"></span>terminale, <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>permette <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>misurar<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>l\u2019effettivo <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>performance <span class=\"_ _0\"></span>er<span class=\"_ _6\"></span><span class=\"ff3\">ogata <span class=\"_ _0\"></span>a<span class=\"_ _2b2\"> </span></span>beneficio <span class=\"_ _c\"></span>del<span class=\"_ _8\"></span> <span class=\"_ _d\"></span>cliente <span class=\"_ _6\"></span>ed <span class=\"_ _d\"></span>opportunam<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nte <span class=\"_ _c\"></span>retti<span class=\"_ _8\"></span>f<span class=\"_ _0\"></span>icata <span class=\"_ _c\"></span>per<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>tenere <span class=\"_ _c\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _c\"></span>considerazi<span class=\"_ _8\"></span>one <span class=\"_ _c\"></span>il <span class=\"_ _c\"></span>valore <span class=\"_ _c\"></span>tem<span class=\"_ _1\"></span>porale <span class=\"_ _c\"></span>del<span class=\"_ _2b2\"> </span>denaro;<span class=\"_ _2b2\"> </span><div class=\"c w2 h0 gs1b\"><div class=\"t m0 x3 h12 y4 ff9 fs1 fc0 sc0 ls0 ws0\">\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">mercato <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>regolament<span class=\"_ _1\"></span>ato<span class=\"ff3\">: <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>ricavi <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>disaggregati per <span class=\"_ _0\"></span>tipologia <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>transazion<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>quali vendita <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>licenze<span class=\"_ _2b2\"> </span></span></span></span><span class=\"ffa\"><span class=\"ff2\"><span class=\"ff3\"> </span></span></span></div><div class=\"t m0 x18 h4 y5 ff3 fs1 fc0 sc0 ls0 ws0\">e prestazioni di <span class=\"_ _0\"></span>servizi, radiomisure,<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>consulenza aeronautica, servizi tecnici e <span class=\"_ _0\"></span>di ingegneria, formazione, ed<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x18 h4 y1e ff3 fs1 fc0 sc0 ls0 ws0\">altri <span class=\"_ _c\"></span>ricavi. <span class=\"_ _c\"></span>I <span class=\"_ _c\"></span>servizi <span class=\"_ _c\"></span>rile<span class=\"_ _1\"></span>vati <span class=\"_ _c\"></span>con <span class=\"_ _c\"></span>modalit\u00e0 <span class=\"_ _c\"></span><span class=\"ff2\">over <span class=\"_ _c\"></span>time</span> <span class=\"_ _c\"></span>sono <span class=\"_ _c\"></span>circoscritti <span class=\"_ _c\"></span>prevalente<span class=\"_ _8\"></span>mente <span class=\"_ _c\"></span>ai <span class=\"_ _c\"></span>servizi <span class=\"_ _c\"></span>erogati <span class=\"_ _c\"></span>in<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x18 h4 y1f ff3 fs1 fc0 sc0 ls0 ws0\">ambito consule<span class=\"_ _8\"></span>nza aeronautica e a<span class=\"_ _8\"></span>lle prestazioni di<span class=\"_ _1\"></span> servizi, comp<span class=\"_ _1\"></span>rensivi dell<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> attivit\u00e0<span class=\"_ _8\"></span> di manutenzione sull<span class=\"_ _1\"></span>e<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x18 h4 y20 ff7 fs1 fc0 sc0 ls0 ws0\">licenze <span class=\"_ _7\"> </span>software <span class=\"_ _7\"> </span>vendute.<span class=\"_ _1\"></span> <span class=\"_ _7\"> </span>La  vendi<span class=\"_ _1\"></span>ta <span class=\"_ _7\"> </span>delle <span class=\"_ _7\"> </span>licenze <span class=\"_ _b\"> </span>software <span class=\"_ _7\"> </span>e/o  d<span class=\"_ _1\"></span>ell\u2019h<span class=\"_ _0\"></span><span class=\"ff3\">ardware <span class=\"_ _7\"> </span>ai <span class=\"_ _7\"> </span>clienti <span class=\"_ _b\"> </span>v<span class=\"_ _0\"></span>iene <span class=\"_ _7\"> </span>rilevata<span class=\"_ _2b2\"> </span></span><span class=\"ff3\"> </span></div><div class=\"t m0 x18 h4 y21 ff3 fs1 fc0 sc0 ls0 ws0\">subordinatame<span class=\"_ _8\"></span>nte<span class=\"_ _0\"></span> al<span class=\"_ _8\"></span>la consegna <span class=\"_ _8\"></span>fisica <span class=\"_ _8\"></span>del ben<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> a<span class=\"_ _1\"></span>l cl<span class=\"_ _8\"></span>ie<span class=\"_ _0\"></span>nte <span class=\"_ _8\"></span>(at point<span class=\"_ _8\"></span> in ti<span class=\"_ _8\"></span>me) salvo <span class=\"_ _8\"></span>specifici <span class=\"_ _8\"></span>casi di <span class=\"_ _8\"></span>vendita <span class=\"_ _8\"></span>con<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x18 h4 ya ff3 fs1 fc0 sc0 ls0 ws0\">consegna differit<span class=\"_ _1\"></span>a al ricorrere dei <span class=\"_ _1\"></span>requisiti<span class=\"_ _1\"></span> richiesti dal <span class=\"_ _1\"></span>principio di rife<span class=\"_ _1\"></span>rimento.<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 yb ff3 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 h4 yc ff3 fs1 fcf sc0 ls0 ws0\">Balance <span class=\"ff7\">\u2013</span> Ricavi da c<span class=\"_ _8\"></span>ontratti con i clienti<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 yd ff3 fs1 fc0 sc0 ls0 ws0\">A <span class=\"_ _c\"></span>livello <span class=\"_ _c\"></span>internazi<span class=\"_ _1\"></span>onale <span class=\"_ _c\"></span>gli <span class=\"_ _6\"></span>Stati <span class=\"_ _c\"></span>che <span class=\"_ _c\"></span>aderiscono <span class=\"_ _c\"></span>ad <span class=\"_ _c\"></span>Eu<span class=\"_ _1\"></span>rocontrol <span class=\"_ _c\"></span>hanno <span class=\"_ _6\"></span>utilizzato <span class=\"_ _c\"></span>fino <span class=\"_ _c\"></span>al <span class=\"_ _c\"></span>31 <span class=\"_ _c\"></span>dice<span class=\"_ _1\"></span>mbre <span class=\"_ _c\"></span>2011 <span class=\"_ _c\"></span>un<span class=\"_ _2b2\"> </span><span class=\"_ _8\"></span> </div><div class=\"t m0 x3 h4 ye ff3 fs1 fc0 sc0 ls0 ws0\">sistema <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>tariffazione <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>rotta co<span class=\"_ _8\"></span>siddetta <span class=\"_ _1\"></span>a <span class=\"_ _8\"></span><span class=\"ff2\">cost <span class=\"_ _8\"></span>recovery<span class=\"ff7\">. <span class=\"_ _8\"></span>Tale sist<span class=\"_ _8\"></span>ema si<span class=\"_ _8\"></span> basa<span class=\"_ _8\"></span>va sul <span class=\"_ _8\"></span>criterio <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>l\u2019ammonta<span class=\"_ _1\"></span>re<span class=\"_ _2b2\"> </span></span></span><span class=\"ff2\"><span class=\"ff7\"> </span></span></div><div class=\"t m0 x3 h4 yf ff3 fs1 fc0 sc0 ls0 ws0\">dei <span class=\"_ _8\"></span>ricavi <span class=\"_ _8\"></span>fosse <span class=\"_ _8\"></span>commisu<span class=\"_ _1\"></span>rato <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>valore <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>costi <span class=\"_ _8\"></span>sostenuti<span class=\"_ _8\"></span> per <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>ser<span class=\"_ _1\"></span>vizi <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>controllo <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>navigazione <span class=\"_ _8\"></span>aerea <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>rotta<span class=\"_ _8\"></span>.<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y811 ff3 fs1 fc0 sc0 ls0 ws0\">In <span class=\"_ _6\"></span>v<span class=\"_ _0\"></span>irt\u00f9 <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>tale<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>p<span class=\"_ _8\"></span>rincipio <span class=\"_ _c\"></span>la <span class=\"_ _6\"></span>tariffa <span class=\"_ _6\"></span>si <span class=\"_ _c\"></span>atte<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>tava <span class=\"_ _6\"></span>a <span class=\"_ _c\"></span>quel <span class=\"_ _0\"></span>valore <span class=\"_ _c\"></span>che <span class=\"_ _6\"></span>consentisse <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _c\"></span>conseguir<span class=\"_ _1\"></span>e, <span class=\"_ _c\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _6\"></span>via <span class=\"_ _c\"></span>previsio<span class=\"_ _8\"></span>nale,<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y8fb ff7 fs1 fc0 sc0 ls0 ws0\">l\u2019obiettivo <span class=\"_ _c\"></span>d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _c\"></span>pa<span class=\"_ _8\"></span>re<span class=\"_ _0\"></span>ggio <span class=\"_ _c\"></span>ec<span class=\"_ _8\"></span>ono<span class=\"_ _0\"></span>mico. <span class=\"_ _c\"></span>A <span class=\"_ _6\"></span>fine <span class=\"_ _c\"></span>esercizio<span class=\"_ _8\"></span>, <span class=\"_ _c\"></span>qualora <span class=\"_ _c\"></span>i <span class=\"_ _6\"></span>ricavi <span class=\"_ _c\"></span>fossero <span class=\"_ _6\"></span>stati <span class=\"_ _c\"></span>superio<span class=\"_ _1\"></span>ri <span class=\"_ _c\"></span>ai <span class=\"_ _6\"></span>costi <span class=\"_ _c\"></span>si <span class=\"_ _c\"></span>sar<span class=\"_ _1\"></span>ebbe<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 yc88 ff3 fs1 fc0 sc0 ls0 ws0\">generato <span class=\"_ _d\"></span>un <span class=\"_ _4d\"> </span><span class=\"ff2\">balance <span class=\"_ _4d\"> </span>negativo</span> <span class=\"_ _d\"></span>(<span class=\"ff2\">over <span class=\"_ _4d\"> </span>recovery</span>) <span class=\"_ _d\"> </span>che <span class=\"_ _b\"> </span>avrebb<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _4d\"> </span>dato <span class=\"_ _4d\"> </span>luogo <span class=\"_ _4d\"> </span>alla <span class=\"_ _d\"></span>rettifica <span class=\"_ _d\"> </span>a <span class=\"_ _b\"> </span>conto <span class=\"_ _d\"></span>economico <span class=\"_ _d\"></span>dei<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 yb33 ff3 fs1 fc0 sc0 ls0 ws0\">m<span class=\"ff7\">aggiori ricavi ed all<span class=\"_ _8\"></span>\u2019<span class=\"_ _0\"></span>iscrizione di un <span class=\"_ _8\"></span>debito per balance. Qualora invec<span class=\"_ _1\"></span>e i ricavi fossero risulta<span class=\"_ _1\"></span>ti inferiori ai<span class=\"_ _1\"></span> costi<span class=\"_ _2b2\"> </span></span><span class=\"ff7\"> </span></div><div class=\"t m0 x3 h4 y295 ff3 fs1 fc0 sc0 ls0 ws0\">sostenuti, si sarebbe rilevato a <span class=\"_ _0\"></span>conto economico un <span class=\"_ _0\"></span>maggior ricavo e <span class=\"_ _0\"></span>si sarebbe <span class=\"_ _0\"></span>iscrit<span class=\"_ _8\"></span>to <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>credito per <span class=\"_ _6\"></span><span class=\"ff2\">balance<span class=\"_ _2b2\"> </span></span><span class=\"ff2\"> </span></div><div class=\"t m0 x3 h4 y296 ff2 fs1 fc0 sc0 ls0 ws0\">positivo<span class=\"ff3\"> <span class=\"_ _8\"></span>(<span class=\"ff2\">under <span class=\"_ _8\"></span>re<span class=\"_ _8\"></span>covery<span class=\"ff3\">). <span class=\"_ _8\"></span>In <span class=\"_ _8\"></span>osservanza<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>p<span class=\"_ _1\"></span>rincipio <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span><span class=\"ff2\">cost <span class=\"_ _16\"></span>recovery<span class=\"ff3\">, <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>Balance <span class=\"_ _8\"></span>ra<span class=\"_ _8\"></span>ppresentava <span class=\"_ _8\"></span>quindi <span class=\"_ _16\"></span>il <span class=\"_ _8\"></span>risultato<span class=\"_ _2b2\"> </span></span></span></span></span></span><span class=\"ff3\"><span class=\"ff2\"><span class=\"ff3\"><span class=\"ff2\"><span class=\"ff3\"> </span></span></span></span></span></div><div class=\"t m0 x3 h4 y297 ff7 fs1 fc0 sc0 ls0 ws0\">del <span class=\"_ _6\"></span>meccanismo <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>correzione <span class=\"_ _0\"></span>utilizzato <span class=\"_ _0\"></span>al <span class=\"_ _6\"></span>fine <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>adeguare <span class=\"_ _6\"></span>l\u2019ammontar<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>ricavi <span class=\"_ _6\"></span>all\u2019effettiva <span class=\"_ _0\"></span>entit\u00e0 <span class=\"_ _6\"></span>dei <span class=\"_ _6\"></span>costi<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y298 ff3 fs1 fc0 sc0 ls0 ws0\">sostenuti <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>tariffabili. <span class=\"_ _8\"></span>Gli <span class=\"_ _8\"></span>eff<span class=\"_ _1\"></span>etti <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>tale <span class=\"_ _8\"></span>me<span class=\"_ _0\"></span>ccanismo <span class=\"_ _8\"></span>venivano <span class=\"_ _8\"></span>inclu<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _8\"></span>ai <span class=\"_ _8\"></span>fini <span class=\"_ _8\"></span>tariffari <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>partire <span class=\"_ _8\"></span>dal <span class=\"_ _8\"></span>secondo <span class=\"_ _8\"></span>esercizio<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y3da ff3 fs1 fc0 sc0 ls0 ws0\">successivo <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>qu<span class=\"_ _1\"></span>ello <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>riferi<span class=\"_ _1\"></span>mento <span class=\"_ _c\"></span>ed <span class=\"_ _c\"></span>imputato <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>cont<span class=\"_ _8\"></span>o <span class=\"_ _c\"></span>e<span class=\"_ _0\"></span>conomico <span class=\"_ _c\"></span>con <span class=\"_ _c\"></span>il <span class=\"_ _c\"></span>s<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>gno <span class=\"_ _c\"></span>opposto <span class=\"_ _c\"></span>ri<span class=\"_ _1\"></span>spetto <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>quello <span class=\"_ _6\"></span>di<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y3db ff3 fs1 fc0 sc0 ls0 ws0\">rilevazione.<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 yd81 ff3 fs1 fc0 sc0 ls0 ws0\">Tale <span class=\"_ _c\"></span>m<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ccanismo <span class=\"_ _6\"></span>del <span class=\"_ _c\"></span><span class=\"ff2\">cost <span class=\"_ _c\"></span>recovery</span>, <span class=\"_ _6\"></span>con <span class=\"_ _c\"></span>decorrenza <span class=\"_ _6\"></span>1\u00b0 <span class=\"_ _c\"></span>gennaio <span class=\"_ _6\"></span>2015, <span class=\"_ _c\"></span>si <span class=\"_ _c\"></span>a<span class=\"_ _1\"></span>pplica <span class=\"_ _6\"></span>es<span class=\"_ _0\"></span>clusiva<span class=\"_ _1\"></span>mente <span class=\"_ _c\"></span>al<span class=\"_ _1\"></span>la <span class=\"_ _c\"></span>ta<span class=\"_ _1\"></span>riffa <span class=\"_ _6\"></span>di<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y11c5 ff3 fs1 fc0 sc0 ls0 ws0\">terminale di te<span class=\"_ _1\"></span>rza fascia.<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y11c6 ff7 fs1 fc0 sc0 ls0 ws0\">A <span class=\"_ _d\"></span>decorrere <span class=\"_ _c\"></span>dall\u2019esercizi<span class=\"_ _1\"></span>o <span class=\"_ _c\"></span>2012, <span class=\"_ _d\"></span>ed <span class=\"_ _c\"></span>a <span class=\"_ _d\"></span>seguito <span class=\"_ _c\"></span>dell\u2019entrata <span class=\"_ _c\"></span>in <span class=\"_ _c\"></span>v<span class=\"_ _0\"></span>igore <span class=\"_ _c\"></span>del <span class=\"_ _d\"></span>sistema <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>prestazioni <span class=\"_ _c\"></span>per <span class=\"_ _d\"></span>i <span class=\"_ _c\"></span>servizi <span class=\"_ _c\"></span>di<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 yb3d ff3 fs1 fc0 sc0 ls0 ws0\">navigazione <span class=\"_ _1\"></span>aerea <span class=\"_ _8\"></span>in rotta, <span class=\"_ _8\"></span>in accordo <span class=\"_ _8\"></span>alla nor<span class=\"_ _8\"></span>mativa comunita<span class=\"_ _1\"></span>ria sul <span class=\"_ _8\"></span>Cielo <span class=\"_ _8\"></span>U<span class=\"_ _0\"></span>nico E<span class=\"_ _8\"></span>uropeo, \u00e8 <span class=\"_ _8\"></span>stato introdott<span class=\"_ _8\"></span>o un<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y495 ff3 fs1 fc0 sc0 ls0 ws0\">nuovo <span class=\"_ _13\"> </span>s<span class=\"_ _0\"></span>istema <span class=\"_ _13\"> </span>gestionale <span class=\"_ _13\"> </span>basato <span class=\"_ _f\"> </span>sulla <span class=\"_ _13\"> </span>misurazione <span class=\"_ _13\"> </span>e<span class=\"_ _0\"></span>d <span class=\"_ _f\"> </span>ottimizza<span class=\"_ _1\"></span>zione <span class=\"_ _13\"> </span>delle <span class=\"_ _f\"> </span>performanc<span class=\"_ _1\"></span>e <span class=\"_ _f\"> </span>operativ<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _f\"> </span>ed<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y496 ff3 fs1 fc0 sc0 ls0 ws0\">economiche, con <span class=\"_ _0\"></span>il conseguente <span class=\"_ _0\"></span>abbandono del <span class=\"_ _0\"></span>sistema del <span class=\"_ _0\"></span><span class=\"ff2\">c<span class=\"_ _0\"></span>ost recovery<span class=\"ff7\">. <span class=\"_ _0\"></span>Lo <span class=\"_ _0\"></span>strumento per <span class=\"_ _0\"></span>l\u2019attuazione dello<span class=\"_ _2b2\"> </span></span></span><span class=\"ff2\"><span class=\"ff7\"> </span></span></div><div class=\"t m0 x3 h4 y497 ff3 fs1 fc0 sc0 ls0 ws0\">schema <span class=\"_ _c\"></span>di <span class=\"_ _6\"></span>prestazioni <span class=\"_ _c\"></span>\u00e8 <span class=\"_ _6\"></span>il <span class=\"_ _c\"></span>Piano <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>P<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rfomanc<span class=\"_ _1\"></span>e <span class=\"_ _c\"></span>nazional<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>in <span class=\"_ _c\"></span>cui <span class=\"_ _6\"></span>vengono <span class=\"_ _c\"></span>deli<span class=\"_ _1\"></span>nea<span class=\"_ _0\"></span>te <span class=\"_ _c\"></span>le <span class=\"_ _c\"></span>azi<span class=\"_ _1\"></span>oni <span class=\"_ _c\"></span>e <span class=\"_ _6\"></span>gli <span class=\"_ _c\"></span>obiettivi <span class=\"_ _6\"></span>da<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y498 ff7 fs1 fc0 sc0 ls0 ws0\">raggiungere <span class=\"_ _8\"></span>nel <span class=\"_ _1\"></span>periodo <span class=\"_ _8\"></span>di <span class=\"_ _1\"></span>riferimento.<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>T<span class=\"_ _0\"></span>ali <span class=\"_ _8\"></span>obiettivi <span class=\"_ _8\"></span>di <span class=\"_ _1\"></span>efficienza <span class=\"_ _8\"></span>prevedono <span class=\"_ _8\"></span>l\u2019introduzione <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>lementi<span class=\"_ _8\"></span> di <span class=\"_ _8\"></span>rischio<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y484 ff3 fs1 fc0 sc0 ls0 ws0\">a <span class=\"_ _0\"></span>carico <span class=\"_ _0\"></span>dei <span class=\"_ _6\"></span><span class=\"ff2\">provider</span>, e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>quindi de<span class=\"_ _0\"></span>lla <span class=\"_ _0\"></span>Capogruppo, sia <span class=\"_ _0\"></span>sul <span class=\"_ _0\"></span>traffico <span class=\"_ _0\"></span>che <span class=\"_ _6\"></span>sui <span class=\"_ _0\"></span>costi. I<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>particolare, <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>meccanismo de<span class=\"_ _0\"></span>l<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y485 ff3 fs1 fc0 sc0 ls0 ws0\">rischio <span class=\"_ _0\"></span>traffico <span class=\"_ _0\"></span>prevede la <span class=\"_ _0\"></span>condivisione <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>rischio <span class=\"_ _0\"></span>sul <span class=\"_ _0\"></span>traffico <span class=\"_ _0\"></span>tra <span class=\"_ _0\"></span>provider <span class=\"_ _0\"></span>ed <span class=\"_ _0\"></span>utenti de<span class=\"_ _0\"></span>llo <span class=\"_ _0\"></span>spazio <span class=\"_ _0\"></span>aereo, <span class=\"_ _0\"></span>per cui<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y486 ff3 fs1 fc0 sc0 ls0 ws0\">le <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ariazioni, <span class=\"_ _0\"></span>positive <span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>negati<span class=\"_ _1\"></span>ve, <span class=\"_ _6\"></span>comprese <span class=\"_ _6\"></span>fino <span class=\"_ _0\"></span>al <span class=\"_ _6\"></span>2% <span class=\"_ _0\"></span>del <span class=\"_ _6\"></span>traffico <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>consuntivo, <span class=\"_ _0\"></span>rispetto <span class=\"_ _0\"></span>al <span class=\"_ _6\"></span>pianificato, <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>a<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y487 ff3 fs1 fc0 sc0 ls0 ws0\">totale carico dei <span class=\"ff2\">p<span class=\"_ _0\"></span>rovider</span>, mentr<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> le variazioni ricomprese tra il 2<span class=\"_ _0\"></span>% e il 10% s<span class=\"_ _0\"></span>ono ripartite nella misura del 70%<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y488 ff3 fs1 fc0 sc0 ls0 ws0\">a <span class=\"_ _6\"></span>carico <span class=\"_ _6\"></span>delle <span class=\"_ _6\"></span>compagnie <span class=\"_ _6\"></span>aeree <span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>del <span class=\"_ _c\"></span>3<span class=\"_ _8\"></span>0<span class=\"_ _0\"></span>% <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>carico <span class=\"_ _6\"></span>dei <span class=\"_ _c\"></span><span class=\"ff2\">pr<span class=\"_ _1\"></span>ovider<span class=\"ff3\">. <span class=\"_ _6\"></span>Per <span class=\"_ _6\"></span>le <span class=\"_ _6\"></span>variazioni <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>uperiori <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>10% <span class=\"_ _6\"></span>si <span class=\"_ _6\"></span>applica <span class=\"_ _6\"></span>la<span class=\"_ _2b2\"> </span></span></span><span class=\"ff2\"><span class=\"ff3\"> </span></span></div><div class=\"t m0 x3 h4 y49d ff3 fs1 fc0 sc0 ls0 ws0\">metodologia <span class=\"_ _0\"></span>del <span class=\"_ _6\"></span><span class=\"ff2\">cost <span class=\"_ _6\"></span>recovery<span class=\"ff7\">. <span class=\"_ _0\"></span>L\u2019eventuale <span class=\"_ _0\"></span>scostamento <span class=\"_ _0\"></span>positivo <span class=\"_ _6\"></span>o <span class=\"_ _0\"></span>negativo <span class=\"_ _6\"></span>con <span class=\"_ _0\"></span>riferimento <span class=\"_ _6\"></span>al <span class=\"_ _0\"></span>rischio <span class=\"_ _6\"></span>traffico<span class=\"_ _2b2\"> </span></span></span><span class=\"ff2\"><span class=\"ff7\"> </span></span></div><div class=\"t m0 x3 h4 y49e ff7 fs1 fc0 sc0 ls0 ws0\">genera, <span class=\"_ _d\"></span>secondo <span class=\"_ _d\"></span>le <span class=\"_ _d\"></span>regole <span class=\"_ _c\"></span>precedentemente <span class=\"_ _c\"></span>descritte, <span class=\"_ _d\"></span>l\u2019adeguamento <span class=\"_ _c\"></span>dei <span class=\"_ _4d\"> </span>ricavi <span class=\"_ _c\"></span>di <span class=\"_ _4d\"> </span>rotta <span class=\"_ _d\"></span>utilizzando <span class=\"_ _d\"></span>la <span class=\"_ _d\"></span>voce<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y47 ff8 fs1 fc0 sc0 ls0 ws0\">Balance <span class=\"_ _0\"></span>dell\u2019anno. <span class=\"_ _6\"></span><span class=\"ff3\">Relativament<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>al <span class=\"_ _0\"></span>rischio <span class=\"_ _6\"></span>costi <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _6\"></span>stata <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>liminata<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>possibilit\u00e0 <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>trasferire <span class=\"_ _0\"></span>integralmente <span class=\"_ _6\"></span>agl<span class=\"_ _1\"></span>i<span class=\"_ _2b2\"> </span></span><span class=\"ff3\"> </span></div><div class=\"t m0 x3 h4 y48c ff3 fs1 fc0 sc0 ls0 ws0\">utenti <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span>llo <span class=\"_ _8\"></span>spazio <span class=\"_ _1\"></span>aereo <span class=\"_ _8\"></span>gli event<span class=\"_ _8\"></span>uali scostam<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nti <span class=\"_ _1\"></span>tra <span class=\"_ _8\"></span>quanto piani<span class=\"_ _8\"></span>ficato <span class=\"_ _1\"></span>e quant<span class=\"_ _1\"></span>o <span class=\"_ _8\"></span>consuntivato <span class=\"_ _8\"></span>a fine <span class=\"_ _8\"></span>anno. <span class=\"_ _8\"></span>Tali<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y48d ff3 fs1 fc0 sc0 ls0 ws0\">variazioni, <span class=\"_ _4d\"> </span>sia <span class=\"_ _b\"> </span>in <span class=\"_ _b\"> </span>positivo <span class=\"_ _b\"> </span>che <span class=\"_ _b\"> </span>in <span class=\"_ _b\"> </span>negativo, <span class=\"_ _4d\"> </span>restano <span class=\"_ _b\"> </span>a <span class=\"_ _b\"> </span>carico <span class=\"_ _b\"> </span>dei <span class=\"_ _b\"> </span>bilanci <span class=\"_ _4d\"> </span>dei  <span class=\"ff2\">provider</span>. <span class=\"_ _4d\"> </span>Tale <span class=\"_ _b\"> </span>regolamentazion<span class=\"_ _8\"></span>e<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y48e ff3 fs1 fc0 sc0 ls0 ws0\">comunitaria si appli<span class=\"_ _1\"></span>ca anch<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> ai servizi di t<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rminale di p<span class=\"_ _8\"></span>rima e seconda fascia di ta<span class=\"_ _8\"></span>riffazione.  </div><div class=\"t m0 x3 h4 y48f ff3 fs1 fc0 sc0 ls0 ws0\">Nel <span class=\"_ _6\"></span>periodo <span class=\"_ _0\"></span>2020-2021 <span class=\"_ _6\"></span>a <span class=\"_ _0\"></span>seguito <span class=\"_ _6\"></span>della <span class=\"_ _0\"></span>pandemia <span class=\"_ _6\"></span>da <span class=\"_ _0\"></span>COVID<span class=\"_ _0\"></span>-19 <span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>dei <span class=\"_ _6\"></span>connessi<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>riflessi <span class=\"_ _0\"></span>nel <span class=\"_ _6\"></span>settore <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>trasporto<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y490 ff3 fs1 fc0 sc0 ls0 ws0\">aereo, <span class=\"_ _c\"></span>la <span class=\"_ _c\"></span>Commissione<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>Europea <span class=\"_ _c\"></span>ha <span class=\"_ _c\"></span>adottato <span class=\"_ _c\"></span>mediant<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>il <span class=\"_ _c\"></span>Regolamento <span class=\"_ _c\"></span>UE <span class=\"_ _c\"></span>2020/16<span class=\"_ _8\"></span>2<span class=\"_ _0\"></span>7 <span class=\"_ _c\"></span>del <span class=\"_ _c\"></span>3 <span class=\"_ _c\"></span>novembre <span class=\"_ _c\"></span>2020,<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y11ce ff3 fs1 fc0 sc0 ls0 ws0\">alcune mis<span class=\"_ _0\"></span>ure e<span class=\"_ _0\"></span>ccezionali per <span class=\"_ _0\"></span>il <span class=\"_ _6\"></span>terzo periodo <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>riferimento <span class=\"_ _0\"></span>(anni 2020 <span class=\"_ _6\"></span><span class=\"ff7\">\u2013</span> <span class=\"_ _0\"></span>2024) <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>sistema <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>prestazioni <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>di<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y717 ff3 fs1 fc0 sc0 ls0 ws0\">tariffazione nel <span class=\"_ _0\"></span>Cielo Unico <span class=\"_ _0\"></span>Europeo, introducendo alcune <span class=\"_ _0\"></span>norme <span class=\"_ _0\"></span>che hanno <span class=\"_ _0\"></span>derogato in <span class=\"_ _0\"></span>parte <span class=\"_ _0\"></span>il Re<span class=\"_ _0\"></span>golament<span class=\"_ _8\"></span>o<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y7c ff3 fs1 fc0 sc0 ls0 ws0\">UE <span class=\"_ _8\"></span>2019/31<span class=\"_ _8\"></span>7<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>riferito <span class=\"_ _16\"></span>a <span class=\"_ _8\"></span>tale <span class=\"_ _8\"></span>periodo. <span class=\"_ _8\"></span>S<span class=\"_ _8\"></span>uccess<span class=\"_ _0\"></span>ivam<span class=\"_ _1\"></span>ente <span class=\"_ _8\"></span>la <span class=\"_ _16\"></span>Commissione <span class=\"_ _8\"></span>Europea <span class=\"_ _16\"></span>ha <span class=\"_ _8\"></span>emess<span class=\"_ _0\"></span>o <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>D<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>cisione <span class=\"_ _8\"></span>2<span class=\"_ _8\"></span>0<span class=\"_ _0\"></span>21/891<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y7d ff3 fs1 fc0 sc0 ls0 ws0\">in <span class=\"_ _d\"></span>cui <span class=\"_ _4d\"> </span>ha <span class=\"_ _d\"></span>fissato <span class=\"_ _d\"></span>gli <span class=\"_ _4d\"> </span>obiettivi <span class=\"_ _d\"></span>prestazionali<span class=\"_ _1\"></span> <span class=\"_ _4d\"> </span>per <span class=\"_ _d\"></span>il <span class=\"_ _4d\"> </span>terzo <span class=\"_ _d\"></span>periodo <span class=\"_ _d\"></span>regolatorio <span class=\"_ _c\"></span>e <span class=\"_ _4d\"> </span>identificato <span class=\"_ _d\"></span>come <span class=\"_ _4d\"> </span>parametro<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>di<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y7e ff7 fs1 fc0 sc0 ls0 ws0\">riferimento <span class=\"_ _8\"></span>l<span class=\"_ _1\"></span>\u2019indicatore <span class=\"_ _16\"></span>di <span class=\"_ _8\"></span>performanc<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span><span class=\"ff2\">Determined <span class=\"_ _16\"></span>Unit <span class=\"_ _8\"></span>Cost<span class=\"ff3\"> <span class=\"_ _8\"></span>(DUC<span class=\"_ _1\"></span>) <span class=\"_ _8\"></span>definito <span class=\"_ _16\"></span>come <span class=\"_ _8\"></span>rapporto<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>fra <span class=\"_ _8\"></span>costi <span class=\"_ _8\"></span>d<span class=\"_ _1\"></span>eterminati<span class=\"_ _2b2\"> </span></span></span><span class=\"ff2\"><span class=\"ff3\"> </span></span></div><div class=\"t m0 x3 h4 y5bf ff3 fs1 fc0 sc0 ls0 ws0\">e il <span class=\"_ _8\"></span>traffico <span class=\"_ _1\"></span>espresso <span class=\"_ _1\"></span>in te<span class=\"_ _8\"></span>rmini di <span class=\"_ _8\"></span>unit\u00e0 di <span class=\"_ _8\"></span>servizio. I <span class=\"_ _8\"></span>balance riferiti<span class=\"_ _8\"></span> alla <span class=\"_ _8\"></span>pe<span class=\"_ _0\"></span>rdita <span class=\"_ _8\"></span>di traffico n<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _1\"></span>biennio <span class=\"_ _8\"></span>2020<span class=\"_ _6\"></span>-2021<span class=\"_ _1\"></span>,<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y5c0 ff3 fs1 fc0 sc0 ls0 ws0\">vengono <span class=\"_ _6\"></span>ripartiti <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>v<span class=\"_ _0\"></span>ia <span class=\"_ _6\"></span>eccezionale <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>un <span class=\"_ _c\"></span>pe<span class=\"_ _1\"></span>riodo <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>c<span class=\"_ _8\"></span>inque <span class=\"_ _c\"></span>anni <span class=\"_ _0\"></span>estendibile <span class=\"_ _c\"></span>a<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>sette <span class=\"_ _c\"></span>anni,<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>con <span class=\"_ _6\"></span>decorrenza <span class=\"_ _6\"></span>dal<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 ya4 ff7 fs1 fc0 sc0 ls0 ws0\">2023. <span class=\"_ _1\"></span>L\u2019applicazione <span class=\"_ _8\"></span>di tale <span class=\"ff3\">regolam<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nto <span class=\"_ _8\"></span>\u00e8 stata este<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>ai ricavi <span class=\"_ _8\"></span>di terminale <span class=\"_ _8\"></span>complessivamente<span class=\"_ _1\"></span> per l<span class=\"_ _8\"></span>e due fasc<span class=\"_ _8\"></span>e<span class=\"_ _2b2\"> </span></span><span class=\"ff3\"><span class=\"_ _0\"></span> </span></div><div class=\"t m0 x3 h4 y1217 ff3 fs1 fc0 sc0 ls0 ws0\">di tariffazione (<span class=\"_ _1\"></span>fascia 1 e fasci<span class=\"_ _1\"></span>a 2), che sono <span class=\"_ _1\"></span>soggette all<span class=\"_ _1\"></span>a stessa regolamentazi<span class=\"_ _8\"></span>one europea. <span class=\"ff2\"> </span></div></div>Le <span class=\"_ _6\"></span>componenti <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>cr<span class=\"_ _8\"></span>edito <span class=\"_ _6\"></span>e <span class=\"_ _c\"></span>debito <span class=\"_ _0\"></span>per <span class=\"_ _c\"></span>balanc<span class=\"_ _8\"></span>e,<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>sia <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>nat<span class=\"_ _1\"></span>ura <span class=\"_ _6\"></span>corrente <span class=\"_ _6\"></span>che <span class=\"_ _6\"></span>non<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>corrente, <span class=\"_ _6\"></span>risultano <span class=\"_ _6\"></span>classificate<span class=\"_ _2b2\"> </span>nell\u2019ambito <span class=\"_ _c\"></span>dei <span class=\"_ _c\"></span>credit<span class=\"_ _8\"></span>i <span class=\"_ _c\"></span>commerciali <span class=\"_ _c\"></span>correnti <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>non <span class=\"_ _c\"></span>correnti <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>debiti<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>commerciali <span class=\"_ _c\"></span>corr<span class=\"_ _1\"></span>enti <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>non <span class=\"_ _c\"></span>correnti, <span class=\"_ _c\"></span>all<span class=\"_ _8\"></span>a<span class=\"_ _2b2\"> </span>stregua <span class=\"_ _d\"></span><span class=\"ff2\">di <span class=\"_ _d\"> </span>contract <span class=\"_ _d\"></span>asset/liabilities</span> <span class=\"_ _d\"></span><span class=\"ff7\">coerenti <span class=\"_ _d\"></span>con <span class=\"_ _d\"></span>IFRS <span class=\"_ _d\"></span>15. <span class=\"_ _d\"> </span>L\u2019ammontare <span class=\"_ _d\"></span>di <span class=\"_ _d\"> </span>credito/debito <span class=\"_ _d\"></span>per <span class=\"_ _d\"></span>balance <span class=\"_ _d\"></span>risulta<span class=\"_ _2b2\"> </span></span>separatament<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> identificabil<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> nell\u2019ambit<span class=\"_ _1\"></span>o delle not<span class=\"_ _1\"></span>e illustrativ<span class=\"_ _1\"></span>e.<span class=\"_ _2b2\"> </span>La  voce  <span class=\"ff8\">B<span class=\"_ _1\"></span>alance  dell<span class=\"_ _8\"></span>\u2019<span class=\"_ _0\"></span>anno<span class=\"ff3\">,  sia  con <span class=\"_ _b\"> </span>riferimento  ai  s<span class=\"_ _1\"></span>ervizi  di <span class=\"_ _7\"> </span>terminale  che  ai<span class=\"_ _1\"></span>  servizi <span class=\"_ _7\"> </span>di  rotta,  consente  di<span class=\"_ _2b2\"> </span></span></span>rappresentar<span class=\"_ _1\"></span>e <span class=\"_ _c\"></span>l\u2019entit\u00e0 <span class=\"_ _c\"></span>dei <span class=\"_ _c\"></span>ricavi <span class=\"_ _c\"></span>in <span class=\"_ _c\"></span>corris<span class=\"_ _1\"></span>pondenza <span class=\"_ _c\"></span>dell<span class=\"_ _1\"></span>a <span class=\"_ _c\"></span>performance <span class=\"_ _c\"></span>effetti<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>amente <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>seguita <span class=\"_ _c\"></span>nel <span class=\"_ _c\"></span>periodo <span class=\"_ _6\"></span>di<span class=\"_ _2b2\"> </span>riferimento <span class=\"_ _0\"></span>che, <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>effetto <span class=\"_ _6\"></span>degli <span class=\"_ _0\"></span>specifici <span class=\"_ _0\"></span>meccanismi<span class=\"_ _8\"></span> <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>ambito <span class=\"_ _0\"></span>tariffario, <span class=\"_ _0\"></span>potr\u00e0 <span class=\"_ _0\"></span>solamente <span class=\"_ _0\"></span>essere <span class=\"_ _0\"></span>regolata <span class=\"_ _0\"></span>in<span class=\"_ _2b2\"> </span>seguito. In altri termini, le rettifiche o le integrazioni ai ricavi consentono di iscrivere nel periodo di riferimento<span class=\"_ _2b2\"> </span>i ricavi in misu<span class=\"_ _1\"></span>ra pari al dirit<span class=\"_ _8\"></span>to al corrispettivo maturato<span class=\"_ _8\"></span> p<span class=\"_ _0\"></span>er effetto della p<span class=\"_ _1\"></span>erformance e<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>eguita. La <span class=\"_ _0\"></span>voce <span class=\"_ _0\"></span><span class=\"ff8\">Balance dell\u2019anno</span> <span class=\"_ _0\"></span><span class=\"ff7\">sar\u00e0 <span class=\"_ _0\"></span>imputata <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>tariffa non <span class=\"_ _0\"></span>prima <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>due <span class=\"_ _0\"></span>esercizi successivi <span class=\"_ _0\"></span>mentre, ne<span class=\"_ _0\"></span>ll\u2019eserciz<span class=\"_ _8\"></span>io <span class=\"_ _6\"></span>in<span class=\"_ _2b2\"> </span></span>chiusura, <span class=\"_ _6\"></span>v<span class=\"_ _0\"></span>iene <span class=\"_ _c\"></span>riv<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rsato <span class=\"_ _c\"></span>a <span class=\"_ _6\"></span>conto <span class=\"_ _c\"></span>econo<span class=\"_ _1\"></span>mico <span class=\"_ _c\"></span>il <span class=\"_ _6\"></span>credito/debito <span class=\"_ _c\"></span>per <span class=\"_ _c\"></span>Ba<span class=\"_ _1\"></span>lance <span class=\"_ _c\"></span>ril<span class=\"_ _1\"></span>evato <span class=\"_ _c\"></span>att<span class=\"_ _1\"></span>raverso <span class=\"_ _c\"></span>la <span class=\"_ _6\"></span>voce <span class=\"_ _d\"> </span><span class=\"ff2\">U<span class=\"_ _0\"></span>tilizzo<span class=\"_ _2b2\"> </span></span>Balance <span class=\"ff7\">ed inclus<span class=\"_ _1\"></span>o nella tar<span class=\"_ _1\"></span>iffa dell\u2019anno<span class=\"_ _8\"></span>.<span class=\"_ _2b2\"> </span></span>Tenuto conto <span class=\"_ _0\"></span>che il recupero dei <span class=\"_ _0\"></span>balance attivi e <span class=\"_ _0\"></span>passivi \u00e8 differito nel <span class=\"_ _0\"></span>tempo ed avviene sulla base <span class=\"_ _0\"></span>dei piani <span class=\"_ _0\"></span>di<span class=\"_ _2b2\"> </span>recupero <span class=\"_ _8\"></span>definiti <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>ambito <span class=\"_ _8\"></span>tariffario, <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>accordo <span class=\"_ _8\"></span>con <span class=\"_ _1\"></span>il <span class=\"_ _8\"></span>principio <span class=\"_ _8\"></span>IFRS <span class=\"_ _8\"></span>15, l<span class=\"_ _8\"></span>a Capog<span class=\"_ _8\"></span>ruppo <span class=\"_ _1\"></span>procede <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>misurazione<span class=\"_ _2b2\"> </span>di <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>tti <span class=\"_ _0\"></span>ricavi <span class=\"_ _0\"></span>tenendo <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span><span class=\"ff7\">onto <span class=\"_ _0\"></span>dell\u2019effetto <span class=\"_ _0\"></span>finanziario, <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>rilevazione <span class=\"_ _0\"></span>iniziale <span class=\"_ _6\"></span>al <span class=\"_ _0\"></span>loro <span class=\"_ _0\"></span>valore <span class=\"_ _6\"></span>attual<span class=\"_ _8\"></span>e <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>rilevazione<span class=\"_ _2b2\"> </span></span>successiva dei <span class=\"_ _1\"></span>proventi/one<span class=\"_ _8\"></span>ri f<span class=\"_ _0\"></span>inanziari mat<span class=\"_ _1\"></span>urati fino all<span class=\"_ _8\"></span>a data di imputazione in ta<span class=\"_ _8\"></span>riffa. Se i piani <span class=\"_ _8\"></span>di recupero dei ba<span class=\"_ _8\"></span>lance in tariffa <span class=\"_ _8\"></span>vengono modificati, <span class=\"_ _1\"></span>il Gruppo <span class=\"_ _1\"></span>provvede <span class=\"_ _8\"></span>a rettificare il<span class=\"_ _1\"></span> valore rela<span class=\"_ _1\"></span>tivo<span class=\"_ _2b2\"> </span>al <span class=\"_ _6\"></span>cre<span class=\"_ _0\"></span>dito/debito<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>per <span class=\"_ _c\"></span>Ba<span class=\"_ _8\"></span>lance <span class=\"_ _c\"></span>al <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>ine <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>riflett<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>re <span class=\"_ _c\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>flussi <span class=\"_ _6\"></span>f<span class=\"_ _0\"></span>inanzia<span class=\"_ _1\"></span>ri <span class=\"_ _c\"></span>sti<span class=\"_ _1\"></span>mati <span class=\"_ _6\"></span>effettivi <span class=\"_ _6\"></span>e <span class=\"_ _c\"></span>rid<span class=\"_ _1\"></span>eterminati. <span class=\"_ _6\"></span>Si <span class=\"_ _6\"></span>pr<span class=\"_ _0\"></span>ocede,<span class=\"_ _2b2\"> </span>quindi, <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>ricalcolo <span class=\"_ _c\"></span>del <span class=\"_ _6\"></span>valore <span class=\"_ _6\"></span>contabile <span class=\"_ _6\"></span>determinando <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>v<span class=\"_ _0\"></span>alore <span class=\"_ _6\"></span>attuale <span class=\"_ _6\"></span>dei <span class=\"_ _6\"></span>flussi <span class=\"_ _6\"></span>finanziari <span class=\"_ _c\"></span>f<span class=\"_ _1\"></span>uturi <span class=\"_ _6\"></span>rideterminati<span class=\"_ _2b2\"> </span>applicando <span class=\"_ _40\"> </span>il <span class=\"_ _12\"> </span>tasso <span class=\"_ _12\"> </span>di <span class=\"_ _40\"> </span>interesse <span class=\"_ _12\"> </span>originario; <span class=\"_ _40\"> </span>la <span class=\"_ _12\"> </span>differenza<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>che <span class=\"_ _40\"> </span>s<span class=\"_ _0\"></span>i <span class=\"_ _12\"> </span>genera, <span class=\"_ _40\"> </span>oltre <span class=\"_ _12\"> </span>a <span class=\"_ _40\"> </span>rettificare <span class=\"_ _12\"> </span>il <span class=\"_ _40\"> </span>valore <span class=\"_ _12\"> </span>del<span class=\"_ _2b2\"> </span>debito/credito <span class=\"_ _16\"></span>per <span class=\"_ _8\"></span>Balance, <span class=\"_ _8\"></span>viene <span class=\"_ _8\"></span>ril<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>vata <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>conto <span class=\"_ _16\"></span>e<span class=\"_ _0\"></span>conomico <span class=\"_ _16\"></span>tra <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>componenti <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>n<span class=\"_ _8\"></span>atura <span class=\"_ _8\"></span>finanziaria. <span class=\"_ _8\"></span>La <span class=\"_ _8\"></span>mo<span class=\"_ _8\"></span>difica<span class=\"_ _2b2\"> </span>nei <span class=\"_ _c\"></span>piani <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>recupero<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>del <span class=\"_ _6\"></span>Balance, <span class=\"_ _c\"></span>tratta<span class=\"_ _8\"></span>ndosi <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>una<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>r<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>visione <span class=\"_ _c\"></span>di<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>stime <span class=\"_ _c\"></span>in <span class=\"_ _6\"></span>seguito <span class=\"_ _c\"></span>all<span class=\"_ _8\"></span>\u2019<span class=\"_ _0\"></span>ottenimento <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>nuove <span class=\"_ _6\"></span>e<span class=\"_ _2b2\"> </span>ulteriori <span class=\"_ _42\"> </span>informaz<span class=\"_ _1\"></span>ioni, <span class=\"_ _42\"> </span>non <span class=\"_ _42\"> </span>comporta <span class=\"_ _35\"> </span>la <span class=\"_ _42\"> </span>rideterminazi<span class=\"_ _1\"></span>one <span class=\"_ _42\"> </span>dei <span class=\"_ _42\"> </span>saldi <span class=\"_ _42\"> </span>relati<span class=\"_ _1\"></span>vi <span class=\"_ _42\"> </span>ai <span class=\"_ _42\"> </span>bil<span class=\"_ _0\"></span>anci <span class=\"_ _35\"> </span>precedenti <span class=\"_ _42\"> </span>ma<span class=\"_ _2b2\"> </span>un\u2019applicazi<span class=\"_ _1\"></span>one prospettica<span class=\"_ _8\"></span> de<span class=\"_ _0\"></span>lle modifich<span class=\"_ _8\"></span>e.<span class=\"_ _2b2\"> </span>Il <span class=\"_ _0\"></span>Balance <span class=\"_ _6\"></span>include <span class=\"_ _0\"></span>anche <span class=\"_ _0\"></span>una <span class=\"_ _6\"></span>componente <span class=\"_ _0\"></span>finanziaria <span class=\"_ _0\"></span>significativa, <span class=\"_ _0\"></span>avente <span class=\"_ _0\"></span>un <span class=\"_ _6\"></span>orizzonte <span class=\"_ _0\"></span>temporale <span class=\"_ _0\"></span>maggiore <span class=\"_ _0\"></span>di<span class=\"_ _2b2\"> </span>12 mesi. Per tale ragione il Gruppo rettifica<span class=\"_ _1\"></span> il prezzo dell\u2019operazio<span class=\"_ _1\"></span>ne per tenere conto del valore temporale<span class=\"_ _8\"></span> d<span class=\"_ _0\"></span>el<span class=\"_ _2b2\"> </span>denaro. <span class=\"_ _0\"></span>I <span class=\"_ _0\"></span>crediti <span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>debiti per <span class=\"_ _0\"></span>ba<span class=\"_ _0\"></span><span class=\"ff7\">lance, <span class=\"_ _0\"></span>limitatamente alle <span class=\"_ _0\"></span>componenti <span class=\"_ _0\"></span>iscritte <span class=\"_ _0\"></span>nell\u2019esercizio, <span class=\"_ _0\"></span>rappresentan<span class=\"_ _8\"></span>o <span class=\"_ _6\"></span>una<span class=\"_ _2b2\"> </span></span>variable <span class=\"_ _8\"></span>co<span class=\"_ _8\"></span>n<span class=\"_ _0\"></span>sideration<span class=\"ff3\">, <span class=\"_ _16\"></span>ovvero <span class=\"_ _8\"></span>contract <span class=\"_ _8\"></span>as<span class=\"_ _8\"></span>set/liabilities, <span class=\"_ _8\"></span>che <span class=\"_ _16\"></span>saranno <span class=\"_ _8\"></span>riversate<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>nella <span class=\"_ _8\"></span>tariffa <span class=\"_ _16\"></span>futura. <span class=\"_ _8\"></span>I <span class=\"_ _8\"></span>cr<span class=\"_ _1\"></span>editi <span class=\"_ _8\"></span>e <span class=\"_ _16\"></span>debiti<span class=\"_ _2b2\"> </span></span>per <span class=\"_ _4d\"> </span>balance, <span class=\"_ _4d\"> </span>imputati <span class=\"_ _d\"></span>nella <span class=\"_ _4d\"> </span>tariffa <span class=\"_ _4d\"> </span>dell\u2019esercizio, <span class=\"_ _d\"></span>ra<span class=\"_ _0\"></span><span class=\"ff3\">ppresentano <span class=\"_ _4d\"> </span>gli <span class=\"_ _4d\"> </span>assorbimenti<span class=\"_ _8\"></span> <span class=\"_ _b\"> </span>in <span class=\"_ _4d\"> </span>sede <span class=\"_ _4d\"> </span>di <span class=\"_ _b\"> </span>fatturazione <span class=\"_ _d\"></span>dei<span class=\"_ _2b2\"> </span></span>predetti <span class=\"_ _4d\"> </span>contract <span class=\"_ _4d\"> </span>asset/liabiliti<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>s. <span class=\"_ _4d\"> </span>Tali <span class=\"_ _b\"> </span>contract <span class=\"_ _4d\"> </span>asset/l<span class=\"_ _8\"></span>iabilties, <span class=\"_ _b\"> </span>sono <span class=\"_ _4d\"> </span>classificati <span class=\"_ _d\"></span>ne<span class=\"_ _0\"></span>ll\u2019ambito <span class=\"_ _d\"></span>dei <span class=\"_ _b\"> </span>crediti/deb<span class=\"_ _8\"></span>iti<span class=\"_ _2b2\"> </span>commerciali, corr<span class=\"_ _1\"></span>enti e non corr<span class=\"_ _1\"></span>enti, e separat<span class=\"_ _1\"></span>amente i<span class=\"_ _8\"></span>de<span class=\"_ _0\"></span>ntificabili nell<span class=\"_ _1\"></span>\u2019ambito <span class=\"ff3\">delle note illust<span class=\"_ _8\"></span>rative.<span class=\"_ _2b2\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-629": {
   "value": "Contributi<span class=\"_ _2b2\"> </span> I contributi <span class=\"_ _8\"></span>in conto <span class=\"_ _1\"></span>esercizio son<span class=\"_ _8\"></span>o rilevati per c<span class=\"_ _8\"></span>ompetenza nell\u2019<span class=\"_ _8\"></span>esercizio in cui <span class=\"_ _8\"></span>\u00e8 sorto con <span class=\"_ _8\"></span>ragionevole cert<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>zza<span class=\"_ _2b2\"> </span> il diritto a p<span class=\"_ _1\"></span>ercepirli, indipe<span class=\"_ _8\"></span>nd<span class=\"_ _0\"></span>entement<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> dalla data di i<span class=\"_ _8\"></span>ncasso.   I <span class=\"_ _0\"></span>contributi pubblici in <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>impianti sono <span class=\"_ _0\"></span>rilevati in presenza <span class=\"_ _0\"></span>di una <span class=\"_ _0\"></span>delibera formale <span class=\"_ _0\"></span>di attribuzione da <span class=\"_ _0\"></span>parte<span class=\"_ _2b2\"> </span> del <span class=\"_ _6\"></span>soggetto <span class=\"_ _0\"></span>erogante <span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>solo <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>vi <span class=\"_ _6\"></span>\u00e8, <span class=\"_ _6\"></span>in <span class=\"_ _0\"></span>base <span class=\"_ _6\"></span>alle <span class=\"_ _6\"></span>informazioni <span class=\"_ _0\"></span>disponibili <span class=\"_ _0\"></span>alla <span class=\"_ _6\"></span>data <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>chiusura <span class=\"_ _0\"></span>dell\u2019esercizio,<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>l<span class=\"_ _8\"></span>a<span class=\"_ _2b2\"> </span> ragionevole certezza <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>il progetto oggetto <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>agevola<span class=\"_ _1\"></span>zione <span class=\"_ _0\"></span>venga effettivamente realizzato e <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>contributi<span class=\"_ _2b2\"> </span> stessi saranno rice<span class=\"_ _1\"></span>vuti. I contributi pubbli<span class=\"_ _8\"></span>ci in conto impianti vengono registrati<span class=\"_ _1\"></span> in un\u2019apposita voc<span class=\"_ _1\"></span>e del passivo<span class=\"_ _2b2\"> </span><span class=\"_ _1\"></span> corrente e non corrente, a seconda delle pre<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>iste tempistiche di riversamento, ed imputati a conto economi<span class=\"_ _1\"></span>co<span class=\"_ _2b2\"> </span> come  p<span class=\"_ _8\"></span>rovento  in <span class=\"_ _b\"> </span>quote  costanti<span class=\"_ _1\"></span>  d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>terminate <span class=\"_ _7\"> </span>con <span class=\"_ _b\"> </span>rif<span class=\"_ _0\"></span>erimento <span class=\"_ _b\"> </span>alla  vita <span class=\"_ _b\"> </span>utile  del <span class=\"_ _b\"> </span>bene  cui <span class=\"_ _7\"> </span>il <span class=\"_ _7\"> </span>contributo <span class=\"_ _b\"> </span>\u00e8<span class=\"_ _2b2\"> </span> direttamente <span class=\"_ _8\"></span>riferibile, <span class=\"_ _1\"></span>garantendo <span class=\"_ _8\"></span>in qu<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>sto <span class=\"_ _8\"></span>modo una <span class=\"_ _8\"></span>correlazione c<span class=\"_ _8\"></span>on gli <span class=\"_ _8\"></span>ammortamenti r<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>lativi ai <span class=\"_ _8\"></span>medesimi<span class=\"_ _2b2\"> </span> beni.<span class=\"_ _2b2\"> </span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-630": {
   "value": "Dividendi<span class=\"_ _2b2\"> </span> I <span class=\"_ _c\"></span>dividendi <span class=\"_ _c\"></span>rice<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>uti <span class=\"_ _c\"></span>da <span class=\"_ _c\"></span>soci<span class=\"_ _1\"></span>et\u00e0 <span class=\"_ _c\"></span>partecipat<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>non <span class=\"_ _c\"></span>consoli<span class=\"_ _1\"></span>date <span class=\"_ _c\"></span>con <span class=\"_ _c\"></span>il <span class=\"_ _c\"></span>metodo<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>integral<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>sono <span class=\"_ _c\"></span>riconosciuti<span class=\"_ _8\"></span> <span class=\"_ _d\"></span>a <span class=\"_ _c\"></span>conto<span class=\"_ _2b2\"> </span> economico <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>momento <span class=\"_ _6\"></span>in <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tabilito <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>diritto <span class=\"_ _6\"></span>incondizionat<span class=\"_ _8\"></span>o <span class=\"_ _6\"></span>degli <span class=\"_ _0\"></span>Azionisti <span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>riceverne <span class=\"_ _0\"></span>il <span class=\"_ _6\"></span>pagamento <span class=\"_ _0\"></span>che<span class=\"_ _2b2\"> </span> normalmente corri<span class=\"_ _8\"></span>sponde con la delibera assembl<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>are di distrib<span class=\"_ _1\"></span>uzione dei <span class=\"_ _1\"></span>dividendi.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-631": {
   "value": "Costi<span class=\"_ _2b2\"> </span>I <span class=\"_ _7\"> </span>costi <span class=\"_ _b\"> </span>sono <span class=\"_ _7\"> </span>iscritti <span class=\"_ _b\"> </span>quando <span class=\"_ _b\"> </span>riguardano <span class=\"_ _b\"> </span>beni <span class=\"_ _7\"> </span>e <span class=\"_ _7\"> </span>servizi <span class=\"_ _b\"> </span>venduti <span class=\"_ _b\"> </span>o <span class=\"_ _7\"> </span>consumati <span class=\"_ _b\"> </span>nell\u2019esercizio <span class=\"_ _b\"> </span>o <span class=\"_ _7\"> </span>per <span class=\"_ _7\"> </span>ripartizione<span class=\"_ _2b2\"> </span>sistematica ovv<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ro quando non <span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>i possa ide<span class=\"_ _1\"></span>ntificare l\u2019u<span class=\"_ _8\"></span>tilit\u00e0 futura degli stessi.<span class=\"_ _2b2\"> </span>I <span class=\"_ _d\"></span>costi <span class=\"_ _c\"></span>sono <span class=\"_ _c\"></span>iscritti <span class=\"_ _d\"></span>a <span class=\"_ _d\"></span>conto <span class=\"_ _c\"></span>economico <span class=\"_ _c\"></span>contestualmente <span class=\"_ _c\"></span>al <span class=\"_ _c\"></span>decremento <span class=\"_ _c\"></span>dei <span class=\"_ _d\"></span>benefici <span class=\"_ _c\"></span>economici <span class=\"_ _c\"></span>associati <span class=\"_ _c\"></span>alla<span class=\"_ _2b2\"> </span>riduzione <span class=\"_ _b\"> </span>di <span class=\"_ _7\"> </span>un\u2019attivit\u00e0 <span class=\"_ _b\"> </span>o <span class=\"_ _b\"> </span>all\u2019incremento <span class=\"_ _b\"> </span>di  pas<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _4d\"> </span>qualora <span class=\"_ _7\"> </span>tale <span class=\"_ _b\"> </span>decremento <span class=\"_ _b\"> </span>pos<span class=\"_ _0\"></span>sa <span class=\"_ _b\"> </span>essere <span class=\"_ _b\"> </span>determinato <span class=\"_ _b\"> </span>e<span class=\"_ _2b2\"> </span>misurato in modo<span class=\"_ _1\"></span> attendibi<span class=\"_ _1\"></span>le. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-634": {
   "value": "Proventi e oneri <span class=\"_ _1\"></span>finanziari<span class=\"_ _2b2\"> </span>I <span class=\"_ _0\"></span>proventi e <span class=\"_ _0\"></span>gli <span class=\"_ _0\"></span>oneri <span class=\"_ _0\"></span>finanziari sono <span class=\"_ _0\"></span>rilevati <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>competenza sulla base <span class=\"_ _0\"></span>degli <span class=\"_ _0\"></span>interessi maturati <span class=\"_ _0\"></span>sul <span class=\"_ _0\"></span>valore netto<span class=\"_ _2b2\"> </span>delle relative atti<span class=\"_ _1\"></span>vit\u00e0 e passi<span class=\"_ _1\"></span>vit\u00e0 finanziarie, util<span class=\"_ _1\"></span>izzando il<span class=\"_ _1\"></span> tasso di interesse eff<span class=\"_ _1\"></span>ettivo e, laddove pr<span class=\"_ _1\"></span>evisto, il tasso<span class=\"_ _2b2\"> </span>di i<span class=\"_ _1\"></span>nteresse <span class=\"_ _8\"></span>legale. Il ta<span class=\"_ _8\"></span>sso di <span class=\"_ _8\"></span>interesse eff<span class=\"_ _1\"></span>ettivo <span class=\"_ _8\"></span>\u00e8<span class=\"_ _0\"></span> i<span class=\"_ _1\"></span>l ta<span class=\"_ _8\"></span>sso che att<span class=\"_ _8\"></span>ualizza esattam<span class=\"_ _8\"></span>ente i <span class=\"_ _8\"></span>pagamenti o <span class=\"_ _8\"></span>incassi fut<span class=\"_ _8\"></span>uri<span class=\"_ _2b2\"> </span>stimati <span class=\"_ _4d\"> </span>lungo <span class=\"_ _4d\"> </span>la <span class=\"_ _4d\"> </span>vita <span class=\"_ _b\"> </span>attesa <span class=\"_ _d\"> </span>de<span class=\"_ _0\"></span>llo <span class=\"_ _4d\"> </span>strumento <span class=\"_ _d\"></span>finanziario, <span class=\"_ _4d\"> </span>od <span class=\"_ _4d\"> </span>ove <span class=\"_ _b\"> </span>opportuno <span class=\"_ _4d\"> </span>un <span class=\"_ _4d\"> </span>periodo <span class=\"_ _4d\"> </span>pi\u00f9 <span class=\"_ _4d\"> </span>breve, <span class=\"_ _b\"> </span>al <span class=\"_ _4d\"> </span>valore<span class=\"_ _2b2\"> </span>contabile netto dell\u2019att<span class=\"_ _8\"></span>ivit\u00e0 o <span class=\"_ _0\"></span>della passi<span class=\"_ _1\"></span>vit<span class=\"ff3\">\u00e0. Gli <span class=\"_ _0\"></span>intere<span class=\"_ _1\"></span>ssi attivi sono rilevati<span class=\"_ _1\"></span> nella misura in cui \u00e8 probabile<span class=\"_ _1\"></span> che i<span class=\"_ _2b2\"> </span></span>benefici econo<span class=\"_ _1\"></span>mici affluiran<span class=\"_ _1\"></span>no al Gruppo e il lor<span class=\"_ _8\"></span>o ammontare possa ess<span class=\"_ _1\"></span>ere attendi<span class=\"_ _1\"></span>bilmente valutato.<span class=\"_ _8\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-658": {
   "value": "Proventi e oneri <span class=\"_ _1\"></span>finanziari<span class=\"_ _2b2\"> </span>I <span class=\"_ _0\"></span>proventi e <span class=\"_ _0\"></span>gli <span class=\"_ _0\"></span>oneri <span class=\"_ _0\"></span>finanziari sono <span class=\"_ _0\"></span>rilevati <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>competenza sulla base <span class=\"_ _0\"></span>degli <span class=\"_ _0\"></span>interessi maturati <span class=\"_ _0\"></span>sul <span class=\"_ _0\"></span>valore netto<span class=\"_ _2b2\"> </span>delle relative atti<span class=\"_ _1\"></span>vit\u00e0 e passi<span class=\"_ _1\"></span>vit\u00e0 finanziarie, util<span class=\"_ _1\"></span>izzando il<span class=\"_ _1\"></span> tasso di interesse eff<span class=\"_ _1\"></span>ettivo e, laddove pr<span class=\"_ _1\"></span>evisto, il tasso<span class=\"_ _2b2\"> </span>di i<span class=\"_ _1\"></span>nteresse <span class=\"_ _8\"></span>legale. Il ta<span class=\"_ _8\"></span>sso di <span class=\"_ _8\"></span>interesse eff<span class=\"_ _1\"></span>ettivo <span class=\"_ _8\"></span>\u00e8<span class=\"_ _0\"></span> i<span class=\"_ _1\"></span>l ta<span class=\"_ _8\"></span>sso che att<span class=\"_ _8\"></span>ualizza esattam<span class=\"_ _8\"></span>ente i <span class=\"_ _8\"></span>pagamenti o <span class=\"_ _8\"></span>incassi fut<span class=\"_ _8\"></span>uri<span class=\"_ _2b2\"> </span>stimati <span class=\"_ _4d\"> </span>lungo <span class=\"_ _4d\"> </span>la <span class=\"_ _4d\"> </span>vita <span class=\"_ _b\"> </span>attesa <span class=\"_ _d\"> </span>de<span class=\"_ _0\"></span>llo <span class=\"_ _4d\"> </span>strumento <span class=\"_ _d\"></span>finanziario, <span class=\"_ _4d\"> </span>od <span class=\"_ _4d\"> </span>ove <span class=\"_ _b\"> </span>opportuno <span class=\"_ _4d\"> </span>un <span class=\"_ _4d\"> </span>periodo <span class=\"_ _4d\"> </span>pi\u00f9 <span class=\"_ _4d\"> </span>breve, <span class=\"_ _b\"> </span>al <span class=\"_ _4d\"> </span>valore<span class=\"_ _2b2\"> </span>contabile netto dell\u2019att<span class=\"_ _8\"></span>ivit\u00e0 o <span class=\"_ _0\"></span>della passi<span class=\"_ _1\"></span>vit<span class=\"ff3\">\u00e0. Gli <span class=\"_ _0\"></span>intere<span class=\"_ _1\"></span>ssi attivi sono rilevati<span class=\"_ _1\"></span> nella misura in cui \u00e8 probabile<span class=\"_ _1\"></span> che i<span class=\"_ _2b2\"> </span></span>benefici econo<span class=\"_ _1\"></span>mici affluiran<span class=\"_ _1\"></span>no al Gruppo e il lor<span class=\"_ _8\"></span>o ammontare possa ess<span class=\"_ _1\"></span>ere attendi<span class=\"_ _1\"></span>bilmente valutato.<span class=\"_ _8\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceCostsExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-632": {
   "value": "Imposte Le <span class=\"_ _8\"></span>imposte <span class=\"_ _8\"></span>correnti <span class=\"_ _8\"></span>sul r<span class=\"_ _1\"></span>eddito <span class=\"_ _8\"></span>(IRES <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>I<span class=\"_ _0\"></span>RAP) <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>calcolate <span class=\"_ _8\"></span>sulla <span class=\"_ _8\"></span>base d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>lla <span class=\"_ _8\"></span>migliore <span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>tima <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>reddito <span class=\"_ _8\"></span>imponibile<span class=\"_ _2b2\"> </span>dell\u2019esercizi<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>conformit\u00e0 alla <span class=\"_ _0\"></span>normativa f<span class=\"_ _0\"></span>iscale<span class=\"_ _8\"></span> <span class=\"_ _6\"></span>vigente nei <span class=\"_ _0\"></span>Paesi <span class=\"_ _0\"></span>nei <span class=\"_ _0\"></span>quali il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>esercita la <span class=\"_ _0\"></span>sua <span class=\"_ _0\"></span>attivit\u00e0,<span class=\"_ _2b2\"> </span>applicando<span class=\"_ _1\"></span> le aliquot<span class=\"_ _1\"></span>e fiscali<span class=\"_ _1\"></span> vigenti. Il d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>bito per<span class=\"_ _1\"></span> imposte corr<span class=\"_ _1\"></span>enti viene<span class=\"_ _8\"></span> con<span class=\"_ _0\"></span>tabilizza<span class=\"_ _1\"></span>to nello sta<span class=\"_ _1\"></span>to patrimoniale<span class=\"_ _2b2\"> </span>al netto di ev<span class=\"_ _1\"></span>entuali acconti<span class=\"_ _1\"></span> di imposta pagati<span class=\"_ _1\"></span>.<span class=\"_ _2b2\"> </span>Le <span class=\"_ _4d\"> </span>imposte <span class=\"_ _d\"></span>sul <span class=\"_ _4d\"> </span>reddito <span class=\"_ _4d\"> </span>differite <span class=\"_ _d\"></span>e <span class=\"_ _b\"> </span>anticipate <span class=\"_ _d\"></span>sono <span class=\"_ _4d\"> </span>calcolate <span class=\"_ _d\"> </span>a <span class=\"_ _4d\"> </span>fronte <span class=\"_ _4d\"> </span>di <span class=\"_ _4d\"> </span>tutte <span class=\"_ _4d\"> </span>le <span class=\"_ _4d\"> </span>differenze <span class=\"_ _d\"> </span>temporanee <span class=\"_ _4d\"> </span>che<span class=\"_ _2b2\"> </span>emergono <span class=\"_ _0\"></span>tra i <span class=\"_ _0\"></span>valori <span class=\"_ _0\"></span>patrimoniali <span class=\"_ _0\"></span>iscritti <span class=\"_ _0\"></span>in bilancio <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>corrispondenti v<span class=\"_ _0\"></span>alori <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span>fini<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>fiscali, <span class=\"_ _0\"></span>applicando l\u2019aliquota<span class=\"_ _2b2\"> </span>fiscale <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>igore <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>data in <span class=\"_ _8\"></span>cui <span class=\"_ _1\"></span>la <span class=\"_ _8\"></span>differenza <span class=\"_ _8\"></span>temporanea <span class=\"_ _8\"></span>si riverser\u00e0<span class=\"_ _8\"></span>,<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>determinata <span class=\"_ _8\"></span>sulla <span class=\"_ _8\"></span>base<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>delle al<span class=\"_ _8\"></span>iquote fi<span class=\"_ _8\"></span>scali<span class=\"_ _2b2\"> </span>previste <span class=\"_ _6\"></span>da <span class=\"_ _6\"></span>provvedimenti<span class=\"_ _8\"></span> <span class=\"_ _6\"></span>v<span class=\"_ _0\"></span>igenti <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>sostanzialm<span class=\"_ _8\"></span>ente <span class=\"_ _c\"></span>i<span class=\"_ _8\"></span>n <span class=\"_ _c\"></span>vigor<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>alla <span class=\"_ _6\"></span>data <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>riferimento. <span class=\"_ _0\"></span>Le <span class=\"_ _c\"></span>a<span class=\"_ _1\"></span>ttivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>per <span class=\"_ _6\"></span>imposte<span class=\"_ _2b2\"> </span>anticipate <span class=\"_ _d\"></span>per <span class=\"_ _b\"> </span>tutte <span class=\"_ _4d\"> </span>le <span class=\"_ _4d\"> </span>differenze <span class=\"_ _4d\"> </span>temporan<span class=\"_ _1\"></span>ee <span class=\"_ _4d\"> </span>deducibili <span class=\"_ _4d\"> </span>in <span class=\"_ _4d\"> </span>e<span class=\"_ _0\"></span>sercizi <span class=\"_ _d\"> </span>f<span class=\"_ _0\"></span>uturi <span class=\"_ _d\"> </span>s<span class=\"_ _0\"></span>ono <span class=\"_ _d\"> </span>rile<span class=\"_ _0\"></span>vate <span class=\"_ _d\"> </span>s<span class=\"_ _0\"></span>olo <span class=\"_ _4d\"> </span>quando <span class=\"_ _4d\"> </span>il <span class=\"_ _4d\"> </span>loro<span class=\"_ _2b2\"> </span>recupero <span class=\"_ _b\"> </span>\u00e8 <span class=\"_ _b\"> </span>probabile, <span class=\"_ _b\"> </span>ovvero <span class=\"_ _b\"> </span>se <span class=\"_ _b\"> </span>si <span class=\"_ _7\"> </span>prevede <span class=\"_ _b\"> </span>che <span class=\"_ _4d\"> </span>v<span class=\"_ _0\"></span>erranno <span class=\"_ _b\"> </span>realizza<span class=\"_ _1\"></span>ti <span class=\"_ _b\"> </span>in <span class=\"_ _b\"> </span>f<span class=\"_ _0\"></span>uturo <span class=\"_ _b\"> </span>imponibili <span class=\"_ _4d\"> </span>f<span class=\"_ _0\"></span>iscali <span class=\"_ _4d\"> </span>sufficienti <span class=\"_ _b\"> </span>a<span class=\"_ _2b2\"> </span>recuperare  l\u2019attivit\u00e0.  Le <span class=\"_ _4\"> </span>passivit\u00e0<span class=\"_ _1\"></span>  per <span class=\"_ _4\"> </span>imposte  differite  sono  rilevate <span class=\"_ _4\"> </span>per  tutte <span class=\"_ _4\"> </span>le  di<span class=\"_ _0\"></span><span class=\"ff3\">f<span class=\"_ _0\"></span>ferenze  temporanee<span class=\"_ _2b2\"> </span></span>imponibili  in  esercizi<span class=\"_ _1\"></span>  futuri  salvo  che  tale  passi<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>it\u00e0  deriva  dalla:  i)  rilevazi<span class=\"_ _8\"></span>one  iniziale  dell\u2019avviament<span class=\"_ _1\"></span>o;  ii)<span class=\"_ _2b2\"> </span>rilevazione <span class=\"_ _b\"> </span>iniziale <span class=\"_ _4d\"> </span>di <span class=\"_ _b\"> </span>un\u2019attivit\u00e0 <span class=\"_ _4d\"> </span>o <span class=\"_ _7\"> </span>di <span class=\"_ _b\"> </span>una <span class=\"_ _b\"> </span>passivit\u00e0 <span class=\"_ _b\"> </span>in <span class=\"_ _b\"> </span>un\u2019operazione <span class=\"_ _b\"> </span>che <span class=\"_ _b\"> </span>non <span class=\"_ _b\"> </span>rappresenta <span class=\"_ _4d\"> </span>un\u2019aggregazione<span class=\"_ _2b2\"> </span>aziendale e <span class=\"_ _0\"></span>ch<span class=\"ff7\">e <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>momento <span class=\"_ _0\"></span>dell\u2019operaz<span class=\"_ _1\"></span>ione non <span class=\"_ _0\"></span>influenza n\u00e9 <span class=\"_ _6\"></span>l\u2019utile<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>contabile n\u00e9 <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>reddito <span class=\"_ _0\"></span>imponibile (perdita<span class=\"_ _2b2\"> </span></span>fiscale).<span class=\"_ _2b2\"> </span>Le imposte c<span class=\"_ _1\"></span>orrenti, l<span class=\"_ _1\"></span>e attivit\u00e0 per im<span class=\"_ _8\"></span>poste anticipate e le<span class=\"_ _1\"></span> passivit\u00e0 <span class=\"_ _1\"></span>per imposte<span class=\"_ _1\"></span> differite<span class=\"_ _1\"></span> sono imputa<span class=\"_ _1\"></span>te a conto<span class=\"_ _2b2\"> </span>economico, a e<span class=\"_ _0\"></span>ccezione di quelle relative <span class=\"_ _0\"></span>a voci <span class=\"_ _0\"></span>diretta<span class=\"_ _8\"></span>me<span class=\"_ _0\"></span>nte addebitate o <span class=\"_ _0\"></span>accreditate tra le <span class=\"_ _0\"></span>altre componenti<span class=\"_ _2b2\"> </span>del <span class=\"_ _8\"></span>conto eco<span class=\"_ _8\"></span>nom<span class=\"_ _0\"></span>ico <span class=\"_ _8\"></span>complessiv<span class=\"ff7\">o <span class=\"_ _8\"></span>ovvero a<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>elementi <span class=\"_ _8\"></span>del <span class=\"_ _1\"></span>patrimonio <span class=\"_ _8\"></span>netto. <span class=\"_ _8\"></span>In tali<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>casi l\u2019eff<span class=\"_ _1\"></span>etto <span class=\"_ _8\"></span>fiscale <span class=\"_ _8\"></span>\u00e8 imputa<span class=\"_ _8\"></span>to<span class=\"_ _2b2\"> </span></span>direttamente t<span class=\"_ _8\"></span>ra le<span class=\"_ _0\"></span> altre compon<span class=\"_ _1\"></span>enti del conto <span class=\"_ _1\"></span>economico comple<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>sivo ovvero <span class=\"_ _1\"></span>nel patrimonio <span class=\"_ _8\"></span>ne<span class=\"_ _0\"></span>tto. Le attivit\u00e0 <span class=\"_ _0\"></span>per imposte anticipate e <span class=\"_ _0\"></span>le passivit\u00e0 per imposte differite, applicate dalla medesima autorit\u00e0 fiscale,<span class=\"_ _2b2\"> </span>sono <span class=\"_ _d\"></span>compensate <span class=\"_ _d\"></span>se <span class=\"_ _4d\"> </span>esiste <span class=\"_ _d\"></span>un <span class=\"_ _4d\"> </span>diritto <span class=\"_ _d\"></span>legalmente <span class=\"_ _c\"></span>e<span class=\"_ _0\"></span>sercitabile <span class=\"_ _d\"></span>di <span class=\"_ _4d\"> </span>compensa<span class=\"_ _1\"></span>re <span class=\"_ _d\"> </span>gli <span class=\"_ _d\"> </span>impor<span class=\"_ _0\"></span>ti <span class=\"_ _d\"></span>delle <span class=\"_ _d\"></span>attivit\u00e0 <span class=\"_ _d\"> </span>f<span class=\"_ _0\"></span>iscali<span class=\"_ _2b2\"> </span>correnti con le pas<span class=\"_ _8\"></span>siv<span class=\"_ _0\"></span>it\u00e0 fiscal<span class=\"_ _1\"></span>i correnti che si ge<span class=\"_ _1\"></span>nereranno al <span class=\"_ _8\"></span>mo<span class=\"_ _0\"></span>mento del loro<span class=\"_ _8\"></span> r<span class=\"_ _0\"></span>iversa<span class=\"_ _1\"></span>mento.<span class=\"_ _2b2\"> </span>Le <span class=\"_ _c\"></span>attivit\u00e0 <span class=\"_ _c\"></span>per <span class=\"_ _d\"></span>imposte <span class=\"_ _c\"></span>antici<span class=\"_ _1\"></span>pate <span class=\"_ _c\"></span>e <span class=\"_ _d\"></span>le <span class=\"_ _c\"></span>passivit\u00e0 <span class=\"_ _c\"></span>per <span class=\"_ _c\"></span>imposte <span class=\"_ _c\"></span>differite <span class=\"_ _c\"></span>sono <span class=\"_ _c\"></span>classificate <span class=\"_ _c\"></span>rispettivam<span class=\"_ _1\"></span>ente <span class=\"_ _c\"></span>tra <span class=\"_ _c\"></span>le<span class=\"_ _2b2\"> </span>attivit\u00e0 e le pas<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>ivit\u00e0 non co<span class=\"_ _1\"></span>rrenti.<span class=\"_ _2b2\"> </span>Le <span class=\"_ _4d\"> </span>imposte <span class=\"_ _d\"></span>e <span class=\"_ _4d\"> </span>tasse <span class=\"_ _d\"></span>non <span class=\"_ _4d\"> </span>correlate <span class=\"_ _d\"></span>al <span class=\"_ _d\"> </span>reddito <span class=\"_ _4d\"> </span>sono <span class=\"_ _d\"></span>incluse <span class=\"_ _d\"> </span>nella <span class=\"_ _4d\"> </span>voce <span class=\"_ _4d\"> </span>di <span class=\"_ _d\"> </span>conto <span class=\"_ _d\"></span>e<span class=\"_ _0\"></span>conomico <span class=\"_ _d\"></span>definita <span class=\"_ _d\"></span>altri <span class=\"_ _d\"></span>costi<span class=\"_ _2b2\"> </span>operativi.<span class=\"_ _2b2\"> </span>Il <span class=\"_ _c\"></span>Gruppo <span class=\"_ _c\"></span>ha <span class=\"_ _c\"></span>applicato <span class=\"_ _6\"></span>l\u2019esenzione <span class=\"_ _c\"></span>obbligatoria <span class=\"_ _c\"></span>per <span class=\"_ _c\"></span>la <span class=\"_ _c\"></span>rilevazion<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>ed <span class=\"_ _c\"></span>informati<span class=\"_ _1\"></span>va <span class=\"_ _c\"></span>sulle <span class=\"_ _c\"></span>attivit\u00e0 <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>pa<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>sivit\u00e0 <span class=\"_ _c\"></span>per<span class=\"_ _2b2\"> </span>imposte <span class=\"_ _f\"> </span>differite <span class=\"_ _f\"> </span>derivant<span class=\"_ _8\"></span>i <span class=\"_ _e\"> </span>dalla <span class=\"_ _f\"> </span>normativa <span class=\"_ _f\"> </span>Pillar <span class=\"_ _f\"> </span>Two <span class=\"_ _f\"> </span>Global <span class=\"_ _f\"> </span>anti-<span class=\"ff7\">Base <span class=\"_ _e\"> </span>Eros<span class=\"_ _1\"></span>ion <span class=\"_ _f\"> </span>rules <span class=\"_ _f\"> </span>(\"GloBE <span class=\"_ _f\"> </span>Rules\u201d).<span class=\"_ _2b2\"> </span></span>Ulteriormente<span class=\"_ _8\"></span>,<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>Gruppo <span class=\"_ _8\"></span>ha <span class=\"_ _8\"></span>rivisto <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>propria<span class=\"_ _8\"></span> str<span class=\"_ _8\"></span>uttura <span class=\"_ _8\"></span>societaria <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>luce <span class=\"_ _8\"></span>dell\u2019intro<span class=\"_ _8\"></span>duzione <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>normativa <span class=\"_ _8\"></span>Pillar<span class=\"_ _2b2\"> </span>Two  in  di<span class=\"_ _8\"></span>f<span class=\"_ _0\"></span>ferenti  legi<span class=\"_ _8\"></span>slazioni.  Essendo  l<span class=\"_ _1\"></span>\u2019aliquota  fi<span class=\"_ _8\"></span>scale  effettiva  d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>l  Gruppo <span class=\"_ _7\"> </span>superiore  al <span class=\"_ _7\"> </span>15%  in  tutte <span class=\"_ _7\"> </span>le<span class=\"_ _2b2\"> </span>giurisdizioni <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>cui <span class=\"_ _6\"></span>il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _6\"></span>opera, <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _6\"></span>ha <span class=\"_ _0\"></span>determinato <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>no<span class=\"ff7\">n <span class=\"_ _6\"></span>ricadere <span class=\"_ _0\"></span>nell\u2019ambito <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>applicazione <span class=\"_ _0\"></span>della<span class=\"_ _2b2\"> </span></span>normativa <span class=\"_ _8\"></span>Pillar <span class=\"_ _1\"></span>Two <span class=\"_ _8\"></span>per il <span class=\"_ _8\"></span>calcolo <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span>lla <span class=\"_ _8\"></span>c.d. <span class=\"_ _8\"></span>\u201cTop<span class=\"_ _0\"></span><span class=\"ff3\">-</span>Up <span class=\"_ _8\"></span>tax\u201d. Con<span class=\"_ _1\"></span>seguentement<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> i<span class=\"_ _1\"></span>l <span class=\"_ _8\"></span>bilancio co<span class=\"_ _8\"></span>ns<span class=\"_ _0\"></span>olidato <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>Gruppo<span class=\"_ _2b2\"> </span>non <span class=\"_ _6\"></span>include <span class=\"_ _0\"></span>le <span class=\"_ _6\"></span>informazioni <span class=\"_ _0\"></span>richieste <span class=\"_ _0\"></span>dai <span class=\"_ _6\"></span>paragrafi <span class=\"_ _0\"></span>88A-88<span class=\"_ _0\"></span>D <span class=\"_ _6\"></span>dello <span class=\"_ _0\"></span>IAS <span class=\"_ _6\"></span>12, <span class=\"_ _0\"></span>introdotti <span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>seguito <span class=\"_ _6\"></span>del<span class=\"ff7\">l\u2019introduzione<span class=\"_ _2b2\"> </span></span>da parte dell\u2019OC<span class=\"_ _8\"></span>S<span class=\"_ _0\"></span>E della cita<span class=\"_ _1\"></span>ta ristrutturazi<span class=\"_ _1\"></span>one delle regole <span class=\"_ _8\"></span>f<span class=\"_ _0\"></span>iscali internazi<span class=\"_ _8\"></span>onali per le imprese m<span class=\"_ _1\"></span>ultinazionali<span class=\"_ _8\"></span>.<span class=\"_ _2b2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-657": {
   "value": "Imposte Le <span class=\"_ _8\"></span>imposte <span class=\"_ _8\"></span>correnti <span class=\"_ _8\"></span>sul r<span class=\"_ _1\"></span>eddito <span class=\"_ _8\"></span>(IRES <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>I<span class=\"_ _0\"></span>RAP) <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>calcolate <span class=\"_ _8\"></span>sulla <span class=\"_ _8\"></span>base d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>lla <span class=\"_ _8\"></span>migliore <span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>tima <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>reddito <span class=\"_ _8\"></span>imponibile<span class=\"_ _2b2\"> </span>dell\u2019esercizi<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>conformit\u00e0 alla <span class=\"_ _0\"></span>normativa f<span class=\"_ _0\"></span>iscale<span class=\"_ _8\"></span> <span class=\"_ _6\"></span>vigente nei <span class=\"_ _0\"></span>Paesi <span class=\"_ _0\"></span>nei <span class=\"_ _0\"></span>quali il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>esercita la <span class=\"_ _0\"></span>sua <span class=\"_ _0\"></span>attivit\u00e0,<span class=\"_ _2b2\"> </span>applicando<span class=\"_ _1\"></span> le aliquot<span class=\"_ _1\"></span>e fiscali<span class=\"_ _1\"></span> vigenti. Il d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>bito per<span class=\"_ _1\"></span> imposte corr<span class=\"_ _1\"></span>enti viene<span class=\"_ _8\"></span> con<span class=\"_ _0\"></span>tabilizza<span class=\"_ _1\"></span>to nello sta<span class=\"_ _1\"></span>to patrimoniale<span class=\"_ _2b2\"> </span>al netto di ev<span class=\"_ _1\"></span>entuali acconti<span class=\"_ _1\"></span> di imposta pagati<span class=\"_ _1\"></span>.<span class=\"_ _2b2\"> </span>Le <span class=\"_ _4d\"> </span>imposte <span class=\"_ _d\"></span>sul <span class=\"_ _4d\"> </span>reddito <span class=\"_ _4d\"> </span>differite <span class=\"_ _d\"></span>e <span class=\"_ _b\"> </span>anticipate <span class=\"_ _d\"></span>sono <span class=\"_ _4d\"> </span>calcolate <span class=\"_ _d\"> </span>a <span class=\"_ _4d\"> </span>fronte <span class=\"_ _4d\"> </span>di <span class=\"_ _4d\"> </span>tutte <span class=\"_ _4d\"> </span>le <span class=\"_ _4d\"> </span>differenze <span class=\"_ _d\"> </span>temporanee <span class=\"_ _4d\"> </span>che<span class=\"_ _2b2\"> </span>emergono <span class=\"_ _0\"></span>tra i <span class=\"_ _0\"></span>valori <span class=\"_ _0\"></span>patrimoniali <span class=\"_ _0\"></span>iscritti <span class=\"_ _0\"></span>in bilancio <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>corrispondenti v<span class=\"_ _0\"></span>alori <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span>fini<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>fiscali, <span class=\"_ _0\"></span>applicando l\u2019aliquota<span class=\"_ _2b2\"> </span>fiscale <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>igore <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>data in <span class=\"_ _8\"></span>cui <span class=\"_ _1\"></span>la <span class=\"_ _8\"></span>differenza <span class=\"_ _8\"></span>temporanea <span class=\"_ _8\"></span>si riverser\u00e0<span class=\"_ _8\"></span>,<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>determinata <span class=\"_ _8\"></span>sulla <span class=\"_ _8\"></span>base<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>delle al<span class=\"_ _8\"></span>iquote fi<span class=\"_ _8\"></span>scali<span class=\"_ _2b2\"> </span>previste <span class=\"_ _6\"></span>da <span class=\"_ _6\"></span>provvedimenti<span class=\"_ _8\"></span> <span class=\"_ _6\"></span>v<span class=\"_ _0\"></span>igenti <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>sostanzialm<span class=\"_ _8\"></span>ente <span class=\"_ _c\"></span>i<span class=\"_ _8\"></span>n <span class=\"_ _c\"></span>vigor<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>alla <span class=\"_ _6\"></span>data <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>riferimento. <span class=\"_ _0\"></span>Le <span class=\"_ _c\"></span>a<span class=\"_ _1\"></span>ttivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>per <span class=\"_ _6\"></span>imposte<span class=\"_ _2b2\"> </span>anticipate <span class=\"_ _d\"></span>per <span class=\"_ _b\"> </span>tutte <span class=\"_ _4d\"> </span>le <span class=\"_ _4d\"> </span>differenze <span class=\"_ _4d\"> </span>temporan<span class=\"_ _1\"></span>ee <span class=\"_ _4d\"> </span>deducibili <span class=\"_ _4d\"> </span>in <span class=\"_ _4d\"> </span>e<span class=\"_ _0\"></span>sercizi <span class=\"_ _d\"> </span>f<span class=\"_ _0\"></span>uturi <span class=\"_ _d\"> </span>s<span class=\"_ _0\"></span>ono <span class=\"_ _d\"> </span>rile<span class=\"_ _0\"></span>vate <span class=\"_ _d\"> </span>s<span class=\"_ _0\"></span>olo <span class=\"_ _4d\"> </span>quando <span class=\"_ _4d\"> </span>il <span class=\"_ _4d\"> </span>loro<span class=\"_ _2b2\"> </span>recupero <span class=\"_ _b\"> </span>\u00e8 <span class=\"_ _b\"> </span>probabile, <span class=\"_ _b\"> </span>ovvero <span class=\"_ _b\"> </span>se <span class=\"_ _b\"> </span>si <span class=\"_ _7\"> </span>prevede <span class=\"_ _b\"> </span>che <span class=\"_ _4d\"> </span>v<span class=\"_ _0\"></span>erranno <span class=\"_ _b\"> </span>realizza<span class=\"_ _1\"></span>ti <span class=\"_ _b\"> </span>in <span class=\"_ _b\"> </span>f<span class=\"_ _0\"></span>uturo <span class=\"_ _b\"> </span>imponibili <span class=\"_ _4d\"> </span>f<span class=\"_ _0\"></span>iscali <span class=\"_ _4d\"> </span>sufficienti <span class=\"_ _b\"> </span>a<span class=\"_ _2b2\"> </span>recuperare  l\u2019attivit\u00e0.  Le <span class=\"_ _4\"> </span>passivit\u00e0<span class=\"_ _1\"></span>  per <span class=\"_ _4\"> </span>imposte  differite  sono  rilevate <span class=\"_ _4\"> </span>per  tutte <span class=\"_ _4\"> </span>le  di<span class=\"_ _0\"></span><span class=\"ff3\">f<span class=\"_ _0\"></span>ferenze  temporanee<span class=\"_ _2b2\"> </span></span>imponibili  in  esercizi<span class=\"_ _1\"></span>  futuri  salvo  che  tale  passi<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>it\u00e0  deriva  dalla:  i)  rilevazi<span class=\"_ _8\"></span>one  iniziale  dell\u2019avviament<span class=\"_ _1\"></span>o;  ii)<span class=\"_ _2b2\"> </span>rilevazione <span class=\"_ _b\"> </span>iniziale <span class=\"_ _4d\"> </span>di <span class=\"_ _b\"> </span>un\u2019attivit\u00e0 <span class=\"_ _4d\"> </span>o <span class=\"_ _7\"> </span>di <span class=\"_ _b\"> </span>una <span class=\"_ _b\"> </span>passivit\u00e0 <span class=\"_ _b\"> </span>in <span class=\"_ _b\"> </span>un\u2019operazione <span class=\"_ _b\"> </span>che <span class=\"_ _b\"> </span>non <span class=\"_ _b\"> </span>rappresenta <span class=\"_ _4d\"> </span>un\u2019aggregazione<span class=\"_ _2b2\"> </span>aziendale e <span class=\"_ _0\"></span>ch<span class=\"ff7\">e <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>momento <span class=\"_ _0\"></span>dell\u2019operaz<span class=\"_ _1\"></span>ione non <span class=\"_ _0\"></span>influenza n\u00e9 <span class=\"_ _6\"></span>l\u2019utile<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>contabile n\u00e9 <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>reddito <span class=\"_ _0\"></span>imponibile (perdita<span class=\"_ _2b2\"> </span></span>fiscale).<span class=\"_ _2b2\"> </span>Le imposte c<span class=\"_ _1\"></span>orrenti, l<span class=\"_ _1\"></span>e attivit\u00e0 per im<span class=\"_ _8\"></span>poste anticipate e le<span class=\"_ _1\"></span> passivit\u00e0 <span class=\"_ _1\"></span>per imposte<span class=\"_ _1\"></span> differite<span class=\"_ _1\"></span> sono imputa<span class=\"_ _1\"></span>te a conto<span class=\"_ _2b2\"> </span>economico, a e<span class=\"_ _0\"></span>ccezione di quelle relative <span class=\"_ _0\"></span>a voci <span class=\"_ _0\"></span>diretta<span class=\"_ _8\"></span>me<span class=\"_ _0\"></span>nte addebitate o <span class=\"_ _0\"></span>accreditate tra le <span class=\"_ _0\"></span>altre componenti<span class=\"_ _2b2\"> </span>del <span class=\"_ _8\"></span>conto eco<span class=\"_ _8\"></span>nom<span class=\"_ _0\"></span>ico <span class=\"_ _8\"></span>complessiv<span class=\"ff7\">o <span class=\"_ _8\"></span>ovvero a<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>elementi <span class=\"_ _8\"></span>del <span class=\"_ _1\"></span>patrimonio <span class=\"_ _8\"></span>netto. <span class=\"_ _8\"></span>In tali<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>casi l\u2019eff<span class=\"_ _1\"></span>etto <span class=\"_ _8\"></span>fiscale <span class=\"_ _8\"></span>\u00e8 imputa<span class=\"_ _8\"></span>to<span class=\"_ _2b2\"> </span></span>direttamente t<span class=\"_ _8\"></span>ra le<span class=\"_ _0\"></span> altre compon<span class=\"_ _1\"></span>enti del conto <span class=\"_ _1\"></span>economico comple<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>sivo ovvero <span class=\"_ _1\"></span>nel patrimonio <span class=\"_ _8\"></span>ne<span class=\"_ _0\"></span>tto. Le attivit\u00e0 <span class=\"_ _0\"></span>per imposte anticipate e <span class=\"_ _0\"></span>le passivit\u00e0 per imposte differite, applicate dalla medesima autorit\u00e0 fiscale,<span class=\"_ _2b2\"> </span>sono <span class=\"_ _d\"></span>compensate <span class=\"_ _d\"></span>se <span class=\"_ _4d\"> </span>esiste <span class=\"_ _d\"></span>un <span class=\"_ _4d\"> </span>diritto <span class=\"_ _d\"></span>legalmente <span class=\"_ _c\"></span>e<span class=\"_ _0\"></span>sercitabile <span class=\"_ _d\"></span>di <span class=\"_ _4d\"> </span>compensa<span class=\"_ _1\"></span>re <span class=\"_ _d\"> </span>gli <span class=\"_ _d\"> </span>impor<span class=\"_ _0\"></span>ti <span class=\"_ _d\"></span>delle <span class=\"_ _d\"></span>attivit\u00e0 <span class=\"_ _d\"> </span>f<span class=\"_ _0\"></span>iscali<span class=\"_ _2b2\"> </span>correnti con le pas<span class=\"_ _8\"></span>siv<span class=\"_ _0\"></span>it\u00e0 fiscal<span class=\"_ _1\"></span>i correnti che si ge<span class=\"_ _1\"></span>nereranno al <span class=\"_ _8\"></span>mo<span class=\"_ _0\"></span>mento del loro<span class=\"_ _8\"></span> r<span class=\"_ _0\"></span>iversa<span class=\"_ _1\"></span>mento.<span class=\"_ _2b2\"> </span>Le <span class=\"_ _c\"></span>attivit\u00e0 <span class=\"_ _c\"></span>per <span class=\"_ _d\"></span>imposte <span class=\"_ _c\"></span>antici<span class=\"_ _1\"></span>pate <span class=\"_ _c\"></span>e <span class=\"_ _d\"></span>le <span class=\"_ _c\"></span>passivit\u00e0 <span class=\"_ _c\"></span>per <span class=\"_ _c\"></span>imposte <span class=\"_ _c\"></span>differite <span class=\"_ _c\"></span>sono <span class=\"_ _c\"></span>classificate <span class=\"_ _c\"></span>rispettivam<span class=\"_ _1\"></span>ente <span class=\"_ _c\"></span>tra <span class=\"_ _c\"></span>le<span class=\"_ _2b2\"> </span>attivit\u00e0 e le pas<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>ivit\u00e0 non co<span class=\"_ _1\"></span>rrenti.<span class=\"_ _2b2\"> </span>Le <span class=\"_ _4d\"> </span>imposte <span class=\"_ _d\"></span>e <span class=\"_ _4d\"> </span>tasse <span class=\"_ _d\"></span>non <span class=\"_ _4d\"> </span>correlate <span class=\"_ _d\"></span>al <span class=\"_ _d\"> </span>reddito <span class=\"_ _4d\"> </span>sono <span class=\"_ _d\"></span>incluse <span class=\"_ _d\"> </span>nella <span class=\"_ _4d\"> </span>voce <span class=\"_ _4d\"> </span>di <span class=\"_ _d\"> </span>conto <span class=\"_ _d\"></span>e<span class=\"_ _0\"></span>conomico <span class=\"_ _d\"></span>definita <span class=\"_ _d\"></span>altri <span class=\"_ _d\"></span>costi<span class=\"_ _2b2\"> </span>operativi.<span class=\"_ _2b2\"> </span>Il <span class=\"_ _c\"></span>Gruppo <span class=\"_ _c\"></span>ha <span class=\"_ _c\"></span>applicato <span class=\"_ _6\"></span>l\u2019esenzione <span class=\"_ _c\"></span>obbligatoria <span class=\"_ _c\"></span>per <span class=\"_ _c\"></span>la <span class=\"_ _c\"></span>rilevazion<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>ed <span class=\"_ _c\"></span>informati<span class=\"_ _1\"></span>va <span class=\"_ _c\"></span>sulle <span class=\"_ _c\"></span>attivit\u00e0 <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>pa<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>sivit\u00e0 <span class=\"_ _c\"></span>per<span class=\"_ _2b2\"> </span>imposte <span class=\"_ _f\"> </span>differite <span class=\"_ _f\"> </span>derivant<span class=\"_ _8\"></span>i <span class=\"_ _e\"> </span>dalla <span class=\"_ _f\"> </span>normativa <span class=\"_ _f\"> </span>Pillar <span class=\"_ _f\"> </span>Two <span class=\"_ _f\"> </span>Global <span class=\"_ _f\"> </span>anti-<span class=\"ff7\">Base <span class=\"_ _e\"> </span>Eros<span class=\"_ _1\"></span>ion <span class=\"_ _f\"> </span>rules <span class=\"_ _f\"> </span>(\"GloBE <span class=\"_ _f\"> </span>Rules\u201d).<span class=\"_ _2b2\"> </span></span>Ulteriormente<span class=\"_ _8\"></span>,<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>Gruppo <span class=\"_ _8\"></span>ha <span class=\"_ _8\"></span>rivisto <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>propria<span class=\"_ _8\"></span> str<span class=\"_ _8\"></span>uttura <span class=\"_ _8\"></span>societaria <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>luce <span class=\"_ _8\"></span>dell\u2019intro<span class=\"_ _8\"></span>duzione <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>normativa <span class=\"_ _8\"></span>Pillar<span class=\"_ _2b2\"> </span>Two  in  di<span class=\"_ _8\"></span>f<span class=\"_ _0\"></span>ferenti  legi<span class=\"_ _8\"></span>slazioni.  Essendo  l<span class=\"_ _1\"></span>\u2019aliquota  fi<span class=\"_ _8\"></span>scale  effettiva  d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>l  Gruppo <span class=\"_ _7\"> </span>superiore  al <span class=\"_ _7\"> </span>15%  in  tutte <span class=\"_ _7\"> </span>le<span class=\"_ _2b2\"> </span>giurisdizioni <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>cui <span class=\"_ _6\"></span>il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _6\"></span>opera, <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _6\"></span>ha <span class=\"_ _0\"></span>determinato <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>no<span class=\"ff7\">n <span class=\"_ _6\"></span>ricadere <span class=\"_ _0\"></span>nell\u2019ambito <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>applicazione <span class=\"_ _0\"></span>della<span class=\"_ _2b2\"> </span></span>normativa <span class=\"_ _8\"></span>Pillar <span class=\"_ _1\"></span>Two <span class=\"_ _8\"></span>per il <span class=\"_ _8\"></span>calcolo <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span>lla <span class=\"_ _8\"></span>c.d. <span class=\"_ _8\"></span>\u201cTop<span class=\"_ _0\"></span><span class=\"ff3\">-</span>Up <span class=\"_ _8\"></span>tax\u201d. Con<span class=\"_ _1\"></span>seguentement<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> i<span class=\"_ _1\"></span>l <span class=\"_ _8\"></span>bilancio co<span class=\"_ _8\"></span>ns<span class=\"_ _0\"></span>olidato <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>Gruppo<span class=\"_ _2b2\"> </span>non <span class=\"_ _6\"></span>include <span class=\"_ _0\"></span>le <span class=\"_ _6\"></span>informazioni <span class=\"_ _0\"></span>richieste <span class=\"_ _0\"></span>dai <span class=\"_ _6\"></span>paragrafi <span class=\"_ _0\"></span>88A-88<span class=\"_ _0\"></span>D <span class=\"_ _6\"></span>dello <span class=\"_ _0\"></span>IAS <span class=\"_ _6\"></span>12, <span class=\"_ _0\"></span>introdotti <span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>seguito <span class=\"_ _6\"></span>del<span class=\"ff7\">l\u2019introduzione<span class=\"_ _2b2\"> </span></span>da parte dell\u2019OC<span class=\"_ _8\"></span>S<span class=\"_ _0\"></span>E della cita<span class=\"_ _1\"></span>ta ristrutturazi<span class=\"_ _1\"></span>one delle regole <span class=\"_ _8\"></span>f<span class=\"_ _0\"></span>iscali internazi<span class=\"_ _8\"></span>onali per le imprese m<span class=\"_ _1\"></span>ultinazionali<span class=\"_ _8\"></span>.<span class=\"_ _2b2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-633": {
   "value": "Parti Correlate Le parti <span class=\"_ _1\"></span>correlate<span class=\"_ _8\"></span> sono iden<span class=\"_ _8\"></span>tificate da part<span class=\"_ _8\"></span>e del Grupp<span class=\"_ _8\"></span>o ENAV in<span class=\"_ _8\"></span> accordo con <span class=\"_ _8\"></span>il principio <span class=\"_ _8\"></span>I<span class=\"_ _0\"></span>AS <span class=\"_ _8\"></span>2<span class=\"_ _0\"></span>4. In<span class=\"_ _8\"></span> generale, pe<span class=\"_ _1\"></span>r<span class=\"_ _2b2\"> </span>parti <span class=\"_ _6\"></span>correlate <span class=\"_ _c\"></span>si <span class=\"_ _6\"></span>intendono <span class=\"_ _6\"></span>principalmente <span class=\"_ _6\"></span>quelle <span class=\"_ _6\"></span>che <span class=\"_ _c\"></span>co<span class=\"_ _1\"></span>ndividono <span class=\"_ _6\"></span>con <span class=\"_ _c\"></span>la <span class=\"_ _6\"></span>Capogrup<span class=\"_ _1\"></span>po <span class=\"_ _c\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>m<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>desimo <span class=\"_ _6\"></span>soggetto<span class=\"_ _2b2\"> </span>controllante, l<span class=\"_ _8\"></span>e societ\u00e0 <span class=\"_ _1\"></span>che <span class=\"_ _8\"></span>dirett<span class=\"_ _0\"></span>amente <span class=\"_ _8\"></span>o indirettament<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> contr<span class=\"_ _8\"></span>ollano, sono c<span class=\"_ _1\"></span>ontrollate, o<span class=\"_ _8\"></span>ppure sono <span class=\"_ _8\"></span>soggette<span class=\"_ _2b2\"> </span>a <span class=\"_ _0\"></span>controllo <span class=\"_ _6\"></span>congiunto <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>parte <span class=\"_ _6\"></span>della <span class=\"_ _0\"></span>Capogruppo e<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>qu<span class=\"_ _1\"></span>elle <span class=\"_ _0\"></span>nelle <span class=\"_ _6\"></span>quali <span class=\"_ _0\"></span>la <span class=\"_ _6\"></span>medesim<span class=\"_ _8\"></span>a <span class=\"_ _6\"></span>detiene <span class=\"_ _0\"></span>una <span class=\"_ _6\"></span>partecipazio<span class=\"_ _8\"></span>ne<span class=\"_ _2b2\"> </span>tale <span class=\"_ _8\"></span>da <span class=\"_ _8\"></span>poter <span class=\"_ _8\"></span>esercitar<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>un\u2019influ<span class=\"_ _1\"></span>enza <span class=\"_ _8\"></span>notevole. <span class=\"_ _8\"></span>Nella<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>definizione <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>parti <span class=\"_ _8\"></span>corr<span class=\"_ _1\"></span>elate <span class=\"_ _8\"></span>rientrano<span class=\"_ _8\"></span>, i<span class=\"_ _1\"></span>noltre, <span class=\"_ _8\"></span>quell<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>entit\u00e0<span class=\"_ _2b2\"> </span>che gestiscono piani di benef<span class=\"_ _0\"></span>ici post-pensionistici<span class=\"_ _1\"></span> per <span class=\"_ _0\"></span>i dipendenti della Capogrup<span class=\"_ _8\"></span>po <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>di sue societ\u00e0 correlate,<span class=\"_ _2b2\"> </span>nonch\u00e9 <span class=\"_ _6\"></span>gli <span class=\"_ _c\"></span>ammini<span class=\"_ _8\"></span>stratori <span class=\"_ _c\"></span>e <span class=\"_ _6\"></span>i <span class=\"_ _c\"></span>lo<span class=\"_ _8\"></span>ro<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>stretti <span class=\"_ _c\"></span>famil<span class=\"_ _8\"></span>iari, <span class=\"_ _c\"></span>i <span class=\"_ _6\"></span>componenti <span class=\"_ _6\"></span>effettivi <span class=\"_ _6\"></span>del <span class=\"_ _c\"></span>Col<span class=\"_ _8\"></span>legio <span class=\"_ _c\"></span>Sindaca<span class=\"_ _8\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>e <span class=\"_ _c\"></span>i <span class=\"_ _6\"></span>loro <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>tretti<span class=\"_ _2b2\"> </span>familiari, <span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>dirigenti <span class=\"_ _0\"></span>con <span class=\"_ _6\"></span>responsabili<span class=\"_ _8\"></span>t\u00e0 <span class=\"_ _6\"></span>strategiche <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>i <span class=\"_ _6\"></span>loro <span class=\"_ _0\"></span>stretti <span class=\"_ _6\"></span>familiari,<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>della <span class=\"_ _0\"></span>Capogruppo <span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>delle <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ociet\u00e0 <span class=\"_ _0\"></span>da<span class=\"_ _2b2\"> </span>questa direttam<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nte e/o in<span class=\"_ _1\"></span>direttamente controll<span class=\"_ _8\"></span>ate. Per <span class=\"_ _0\"></span>parti <span class=\"_ _6\"></span>correlate <span class=\"_ _0\"></span>esterne <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>Gru<span class=\"_ _0\"></span>ppo <span class=\"_ _0\"></span>si <span class=\"_ _6\"></span>intendono <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>Ministero <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>igilant<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>quale <span class=\"_ _6\"></span>il <span class=\"_ _0\"></span>Ministero <span class=\"_ _0\"></span>dell\u2019Infrastrutture e<span class=\"_ _2b2\"> </span>dei <span class=\"_ _0\"></span>Trasporti <span class=\"_ _0\"></span>(MIT) <span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>il <span class=\"_ _0\"></span>Ministero <span class=\"_ _0\"></span>controllant<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>quale <span class=\"_ _6\"></span>il <span class=\"_ _0\"></span>Ministero <span class=\"_ _0\"></span>dell\u2019Economia<span class=\"_ _8\"></span> <span class=\"_ _6\"></span>e <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>lle <span class=\"_ _0\"></span>Finanze <span class=\"_ _0\"></span>(MEF), <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>entit\u00e0<span class=\"_ _2b2\"> </span>sotto il controllo, a<span class=\"_ _8\"></span>nche congiunto, del MEF <span class=\"_ _1\"></span>e le societ\u00e0 a qu<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ste collegate<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span> Per l\u2019anal<span class=\"_ _8\"></span>isi di dett<span class=\"_ _1\"></span>aglio d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>i <span class=\"_ _8\"></span>suddetti rapporti<span class=\"_ _1\"></span> con<span class=\"_ _8\"></span> parti <span class=\"_ _1\"></span>correlate <span class=\"_ _1\"></span>si rin<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>ia al<span class=\"_ _8\"></span>la nota <span class=\"_ _8\"></span>n. 33 del<span class=\"_ _1\"></span> Bilancio <span class=\"_ _8\"></span>Consolidato.<span class=\"_ _2b2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-635": {
   "value": "Settori operativi<span class=\"_ _2b2\"> </span><span class=\"_ _1\"></span> In acco<span class=\"_ _8\"></span>rd<span class=\"_ _0\"></span>o co<span class=\"_ _8\"></span>n il <span class=\"_ _8\"></span>pr<span class=\"_ _0\"></span>incipio <span class=\"_ _8\"></span>IFRS 8 <span class=\"_ _8\"></span>un <span class=\"_ _1\"></span>settore <span class=\"_ _8\"></span>operativo \u00e8 <span class=\"_ _8\"></span>una <span class=\"_ _1\"></span>componente <span class=\"_ _8\"></span>di un<span class=\"_ _8\"></span>\u2019<span class=\"_ _0\"></span>entit\u00e0: <span class=\"_ _8\"></span>i) che i<span class=\"_ _8\"></span>ntraprende a<span class=\"_ _8\"></span>ttivit\u00e0<span class=\"_ _2b2\"> </span> imprenditoria<span class=\"_ _1\"></span>li generat<span class=\"_ _8\"></span>rici di ricavi <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> costi<span class=\"_ _8\"></span>, ii) i c<span class=\"_ _8\"></span>ui risultati<span class=\"_ _8\"></span> operativi sono <span class=\"_ _8\"></span>rivisti periodica<span class=\"_ _8\"></span>mente al pi\u00f9<span class=\"_ _8\"></span> alto livello<span class=\"_ _2b2\"> </span> decisionale oper<span class=\"ff7\">ativo dell\u2019entit\u00e0 ai fini <span class=\"_ _0\"></span>dell\u2019adozione di de<span class=\"_ _0\"></span>cisioni in merito <span class=\"_ _0\"></span>alle risorse <span class=\"_ _0\"></span>da allocare <span class=\"_ _0\"></span>al settore, iii)<span class=\"_ _2b2\"> </span></span><span class=\"ff7\"> </span>per la quale <span class=\"_ _1\"></span>sono disponibil<span class=\"_ _8\"></span>i informazioni di bilancio se<span class=\"_ _1\"></span>parate.<span class=\"_ _2b2\"> </span> Ai <span class=\"_ _c\"></span>fini <span class=\"_ _6\"></span>gestionali, <span class=\"_ _6\"></span>il <span class=\"_ _c\"></span>Gruppo<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>ENAV <span class=\"_ _6\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>orga<span class=\"_ _1\"></span>nizzato <span class=\"_ _6\"></span>in <span class=\"_ _c\"></span>unit\u00e0<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>strategiche <span class=\"_ _6\"></span>identificate <span class=\"_ _c\"></span>i<span class=\"_ _8\"></span>n <span class=\"_ _c\"></span>base <span class=\"_ _6\"></span>alla <span class=\"_ _c\"></span>nat<span class=\"_ _1\"></span>ura <span class=\"_ _c\"></span>dei <span class=\"_ _6\"></span>servizi<span class=\"_ _2b2\"> </span> forniti e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>presenta, <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span>fini <span class=\"_ _0\"></span>dell\u2019informativa finanziaria, <span class=\"_ _0\"></span>tre <span class=\"_ _0\"></span>settori <span class=\"_ _0\"></span>operativi <span class=\"_ _0\"></span>(servizi <span class=\"_ _0\"></span>di ass<span class=\"_ _0\"></span>istenza al <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>olo, <span class=\"_ _0\"></span>servizi di<span class=\"_ _2b2\"> </span> manutenzione e <span class=\"_ _6\"></span>soluzioni software <span class=\"_ _0\"></span>AIM) <span class=\"_ _0\"></span>coincidenti <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>unit\u00e0 <span class=\"_ _0\"></span>generatrici <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>flussi <span class=\"_ _0\"></span>finanziari (CGU). <span class=\"_ _0\"></span>\u00c8 <span class=\"_ _6\"></span>inoltre<span class=\"_ _2b2\"> </span><span class=\"_ _1\"></span> previsto <span class=\"_ _4d\"> </span>un <span class=\"_ _4d\"> </span>quarto <span class=\"_ _4d\"> </span>settore <span class=\"_ _4d\"> </span>operativo <span class=\"_ _4d\"> </span>avente <span class=\"_ _4d\"> </span>natura <span class=\"_ _b\"> </span>residuale <span class=\"_ _4d\"> </span>che <span class=\"_ _4d\"> </span>include <span class=\"_ _4d\"> </span>le <span class=\"_ _b\"> </span>operazioni<span class=\"_ _8\"></span> <span class=\"_ _b\"> </span>riferibili <span class=\"_ _4d\"> </span>ad <span class=\"_ _b\"> </span>attivit\u00e0<span class=\"_ _2b2\"> </span> minoritarie, ch<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> non ricado<span class=\"_ _8\"></span>no nei settori operativi sopra menzi<span class=\"_ _8\"></span>onati ed oggetto di monitoragg<span class=\"_ _1\"></span>io separato<span class=\"_ _8\"></span>.<span class=\"_ _2b2\"> </span><span class=\"_ _0\"></span> Le <span class=\"_ _0\"></span>informazioni <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>settori <span class=\"_ _0\"></span>operativi <span class=\"_ _6\"></span>per <span class=\"_ _0\"></span>l\u2019esercizio <span class=\"_ _0\"></span>2024, <span class=\"_ _0\"></span>comparati <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>dati <span class=\"_ _0\"></span>dell\u2019esercizio <span class=\"_ _0\"></span>2023, sono <span class=\"_ _6\"></span>fornite<span class=\"_ _2b2\"> </span> nella nota 32 <span class=\"ff2\">Inf<span class=\"_ _1\"></span>ormativa per<span class=\"_ _8\"></span> s<span class=\"_ _0\"></span>ettori operati<span class=\"_ _1\"></span>vi<span class=\"ff3\">.<span class=\"_ _2b2\"> </span></span></span><span class=\"ff2\"><span class=\"ff3\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-636": {
   "value": "Utile/(Perdita)<span class=\"_ _1\"></span> base e diluit<span class=\"_ _8\"></span>a per azione<span class=\"_ _2b2\"> </span> In accordo con il principio IAS 33, l<span class=\"_ _8\"></span>\u2019<span class=\"_ _0\"></span>utile base per azi<span class=\"_ _1\"></span>one viene calcolato com<span class=\"_ _8\"></span>e r<span class=\"_ _0\"></span>apporto tra l\u2019uti<span class=\"_ _1\"></span>le o la perdita di<span class=\"_ _2b2\"> </span> esercizio attribuibile agli azionisti possessori di <span class=\"_ _0\"></span>azioni ordinarie della Capogruppo per la media <span class=\"_ _0\"></span>ponderata delle<span class=\"_ _2b2\"> </span> azioni ordinarie in<span class=\"_ _8\"></span> cir<span class=\"_ _0\"></span><span class=\"ff7\">colazione n<span class=\"_ _1\"></span>ell\u2019esercizio, esclu<span class=\"_ _8\"></span>se le azioni proprie. </span><span class=\"ff7\"><span class=\"ff3\"> </span></span>L\u2019utile <span class=\"_ _d\"></span>base <span class=\"_ _4d\"> </span>coincide <span class=\"_ _d\"></span>con <span class=\"_ _4d\"> </span>l\u2019utile <span class=\"_ _d\"></span>diluito <span class=\"_ _d\"></span>dal <span class=\"_ _4d\"> </span>momento <span class=\"_ _d\"></span>che <span class=\"_ _4d\"> </span>alla <span class=\"_ _d\"> </span>data <span class=\"_ _4d\"> </span>di <span class=\"_ _4d\"> </span>redazione <span class=\"_ _d\"></span>del <span class=\"_ _4d\"> </span>bilancio <span class=\"_ _d\"></span>non <span class=\"_ _d\"></span>sussistono<span class=\"_ _2b2\"> </span> potenziali azioni <span class=\"_ _0\"></span>ordinarie, <span class=\"_ _0\"></span>ovvero <span class=\"_ _0\"></span>azioni <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>hanno <span class=\"_ _0\"></span>ancora <span class=\"_ _0\"></span>dato <span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>igine all\u2019emissione <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>titoli <span class=\"_ _0\"></span>azionari <span class=\"_ _0\"></span>pur<span class=\"_ _2b2\"> </span> in presenza di p<span class=\"_ _8\"></span>resupposti giuridici con pot<span class=\"_ _1\"></span>enziali effet<span class=\"_ _1\"></span>ti diluitivi.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-582": {
   "value": "5.<span class=\"ffa ls0\"> <span class=\"_ _36\"> </span><span class=\"ff3\">Uso di stime e giudizi del manageme<span class=\"_ _8\"></span>nt </span></span>La <span class=\"_ _b\"> </span>redazione <span class=\"_ _7\"> </span>del <span class=\"_ _b\"> </span>Bilancio <span class=\"_ _b\"> </span>Consolidato, <span class=\"_ _b\"> </span>in  a<span class=\"_ _8\"></span>ccordo <span class=\"_ _7\"> </span>con <span class=\"_ _7\"> </span>i <span class=\"_ _b\"> </span>pr<span class=\"_ _0\"></span>incipi <span class=\"_ _b\"> </span>contabili <span class=\"_ _b\"> </span>internazionali <span class=\"_ _b\"> </span>IAS/IFRS <span class=\"_ _b\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>relative<span class=\"_ _2b2\"> </span>interpretazioni,  richi<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>de  da  parte  degli  Amminist<span class=\"_ _8\"></span>ratori  l\u2019effettuazione  di  stime  contabili<span class=\"_ _8\"></span> <span class=\"_ _4\"> </span>basate  su  giud<span class=\"_ _8\"></span>izi<span class=\"_ _2b2\"> </span>complessi <span class=\"_ _6\"></span>e/o <span class=\"_ _6\"></span>soggettivi, <span class=\"_ _0\"></span>valutazioni <span class=\"_ _6\"></span><span class=\"ff7\">e<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>stime <span class=\"_ _6\"></span>basate <span class=\"_ _6\"></span>sull\u2019esperienza <span class=\"_ _0\"></span>storica <span class=\"_ _6\"></span>e <span class=\"_ _c\"></span>ipo<span class=\"_ _8\"></span>tes<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>considerate <span class=\"_ _0\"></span>ragionevoli <span class=\"_ _6\"></span>e<span class=\"_ _2b2\"> </span></span>realistiche <span class=\"_ _c\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _c\"></span>funzion<span class=\"_ _1\"></span>e <span class=\"_ _c\"></span>delle <span class=\"_ _c\"></span>relati<span class=\"_ _8\"></span>ve <span class=\"_ _c\"></span>circostanze <span class=\"_ _c\"></span>e <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>ulla <span class=\"_ _c\"></span>bas<span class=\"_ _1\"></span>e <span class=\"_ _c\"></span>delle <span class=\"_ _c\"></span>inf<span class=\"_ _8\"></span>or<span class=\"_ _0\"></span>mazioni <span class=\"_ _c\"></span>c<span class=\"_ _8\"></span>onos<span class=\"_ _0\"></span>ciute<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>al <span class=\"_ _c\"></span>momento<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>della<span class=\"_ _2b2\"> </span>stima. <span class=\"_ _0\"></span>L\u2019applicazione <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>tali<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>sti<span class=\"_ _1\"></span>me <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>d <span class=\"_ _0\"></span>assunzioni <span class=\"_ _6\"></span>influenza <span class=\"_ _0\"></span>il <span class=\"_ _6\"></span>valore<span class=\"_ _0\"></span><span class=\"ff3\"> <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>iscrizione <span class=\"_ _0\"></span>delle <span class=\"_ _6\"></span>attivit\u00e0 <span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>delle <span class=\"_ _6\"></span>passivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>e<span class=\"_ _2b2\"> </span></span>l\u2019informativa su attivit\u00e0 e passivit\u00e0 potenziali alla data di bilancio, <span class=\"_ _0\"></span>nonch\u00e9 l\u2019ammonta<span class=\"_ _1\"></span>re dei <span class=\"_ _0\"></span>ricavi e dei <span class=\"_ _0\"></span>costi nel<span class=\"_ _2b2\"> </span>periodo <span class=\"_ _4d\"> </span>di <span class=\"_ _7\"> </span>riferimento<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span> <span class=\"_ _4d\"> </span>I<span class=\"_ _0\"></span> <span class=\"_ _4d\"> </span>ris<span class=\"_ _0\"></span>ultati <span class=\"_ _4d\"> </span>effettivi <span class=\"_ _4d\"> </span>potrebbero <span class=\"_ _b\"> </span>differire <span class=\"_ _b\"> </span>da <span class=\"_ _4d\"> </span>quelli <span class=\"_ _b\"> </span>stimati <span class=\"_ _b\"> </span>a <span class=\"_ _b\"> </span>c<span class=\"_ _0\"></span><span class=\"ff7\">ausa <span class=\"_ _b\"> </span>dell\u2019incertezza <span class=\"_ _4d\"> </span>che<span class=\"_ _2b2\"> </span></span>caratterizza <span class=\"_ _c\"></span>le <span class=\"_ _d\"></span>assunzioni <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>le <span class=\"_ _d\"></span>condizioni <span class=\"_ _d\"></span>sulle <span class=\"_ _c\"></span>quali <span class=\"_ _c\"></span>si <span class=\"_ _d\"></span>basano <span class=\"_ _c\"></span>le <span class=\"_ _d\"></span>stime. <span class=\"_ _c\"></span>Le <span class=\"_ _d\"></span>stime <span class=\"_ _d\"></span>e <span class=\"_ _d\"></span>le <span class=\"_ _c\"></span>assunzioni <span class=\"_ _c\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _c\"></span>riviste<span class=\"_ _2b2\"> </span>periodicament<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> e gli eff<span class=\"_ _1\"></span>etti di ogni <span class=\"_ _1\"></span>variazione so<span class=\"_ _8\"></span>no riflessi contabilmente <span class=\"_ _8\"></span>ne<span class=\"_ _0\"></span>l perio<span class=\"_ _1\"></span>do in cui av<span class=\"_ _1\"></span>viene la revi<span class=\"_ _1\"></span>sione<span class=\"_ _2b2\"> </span>di<span class=\"ls0\"> <span class=\"_ _4d\"> </span>stima, <span class=\"_ _4d\"> </span>se <span class=\"_ _4d\"> </span>tale <span class=\"_ _4d\"> </span>revisione <span class=\"_ _d\"></span>influenza <span class=\"_ _4d\"> </span>solo <span class=\"_ _4d\"> </span>il <span class=\"_ _4d\"> </span>periodo <span class=\"_ _b\"> </span>corrente, <span class=\"_ _d\"></span>o <span class=\"_ _4d\"> </span>anche <span class=\"_ _4d\"> </span>nei <span class=\"_ _4d\"> </span>periodi <span class=\"_ _4d\"> </span>successivi <span class=\"_ _4d\"> </span>se <span class=\"_ _4d\"> </span>la <span class=\"_ _4d\"> </span>revisione<span class=\"_ _2b2\"> </span></span>influenza il p<span class=\"_ _1\"></span>eriodo corrent<span class=\"_ _1\"></span>e e quelli futu<span class=\"_ _1\"></span>ri. Particolare <span class=\"_ _6\"></span>attenzione <span class=\"_ _6\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>st<span class=\"_ _8\"></span>ata <span class=\"_ _c\"></span>dedicata <span class=\"_ _6\"></span>alla <span class=\"_ _6\"></span>valutazione <span class=\"_ _c\"></span>di <span class=\"_ _6\"></span>recuperabilit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>dei <span class=\"_ _6\"></span>crediti, <span class=\"_ _6\"></span>alla <span class=\"_ _c\"></span>tenu<span class=\"_ _0\"></span>ta <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>gli <span class=\"_ _6\"></span>assets <span class=\"_ _c\"></span>e<span class=\"_ _2b2\"> </span>dell\u2019avviamento <span class=\"_ _4d\"> </span>e <span class=\"_ _7\"> </span>alla <span class=\"_ _b\"> </span>determinazione <span class=\"_ _b\"> </span>del <span class=\"_ _b\"> </span>Balance <span class=\"_ _b\"> </span>dell\u2019esercizio. <span class=\"_ _b\"> </span>Inoltre, <span class=\"_ _b\"> </span>nella <span class=\"_ _b\"> </span>predisposizione <span class=\"_ _b\"> </span>del <span class=\"_ _7\"> </span>Bilanci<span class=\"_ _1\"></span>o<span class=\"_ _2b2\"> </span>consolidato <span class=\"_ _d\"></span>sono <span class=\"_ _4d\"> </span>stati <span class=\"_ _d\"></span>verificati <span class=\"_ _4d\"> </span>i <span class=\"_ _4d\"> </span>presupposti <span class=\"_ _d\"></span>per <span class=\"_ _4d\"> </span>la <span class=\"_ _4d\"> </span>continuit\u00e0 <span class=\"_ _d\"></span>aziendale <span class=\"_ _d\"></span>ed <span class=\"_ _4d\"> </span>\u00e8 <span class=\"_ _4d\"> </span>ragionevole <span class=\"_ _4d\"> </span>affermare<span class=\"_ _1\"></span> <span class=\"_ _4d\"> </span>che <span class=\"_ _4d\"> </span>il<span class=\"_ _2b2\"> </span>Gruppo <span class=\"_ _4d\"> </span>continuer\u00e0 <span class=\"_ _4d\"> </span>la <span class=\"_ _4d\"> </span>pr<span class=\"_ _0\"></span>opria <span class=\"_ _4d\"> </span>attivit\u00e0 <span class=\"_ _4d\"> </span>operativa <span class=\"_ _4d\"> </span>in <span class=\"_ _b\"> </span>un <span class=\"_ _4d\"> </span>futuro <span class=\"_ _4d\"> </span>prevedibile <span class=\"_ _4d\"> </span>e <span class=\"_ _b\"> </span>comunque <span class=\"_ _4d\"> </span>in <span class=\"_ _b\"> </span>un\u2019ottica <span class=\"_ _4d\"> </span>di <span class=\"_ _4d\"> </span>lungo<span class=\"_ _2b2\"> </span>periodo. <span class=\"_ _40\"> </span>In <span class=\"_ _12\"> </span>caso <span class=\"_ _12\"> </span>di <span class=\"_ _40\"> </span>cambiamenti <span class=\"_ _40\"> </span>futuri <span class=\"_ _40\"> </span>nei <span class=\"_ _12\"> </span>processi <span class=\"_ _40\"> </span>di <span class=\"_ _12\"> </span>stima <span class=\"_ _40\"> </span>verr\u00e0 <span class=\"_ _12\"> </span>data <span class=\"_ _40\"> </span>informativa <span class=\"_ _12\"> </span>del <span class=\"_ _40\"> </span>cambiamento<span class=\"_ _2b2\"> </span>metodologico <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>far <span class=\"_ _6\"></span>data <span class=\"_ _6\"></span>dall\u2019esercizio<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>in <span class=\"_ _6\"></span>cui <span class=\"_ _0\"></span>potrebbe <span class=\"_ _6\"></span>rilevarsi<span class=\"ff3\"> <span class=\"_ _c\"></span>il<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>suddetto <span class=\"_ _0\"></span>cambiamento <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>presenza <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>fattori<span class=\"_ _2b2\"> </span></span>e/o <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>lementi <span class=\"_ _8\"></span>ulteriori c<span class=\"_ _8\"></span>he potrebb<span class=\"_ _1\"></span>ero i<span class=\"_ _1\"></span>ntervenire. <span class=\"_ _8\"></span>Tali <span class=\"_ _8\"></span>modifiche d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>lle co<span class=\"_ _8\"></span>ndizioni a<span class=\"_ _1\"></span>lla <span class=\"_ _8\"></span>base delle <span class=\"_ _8\"></span>assunzioni <span class=\"_ _8\"></span>e dei<span class=\"_ _2b2\"> </span>giudizi adottati<span class=\"_ _8\"></span> potrebbero determinare u<span class=\"_ _1\"></span>n impatto sig<span class=\"_ _8\"></span>nif<span class=\"_ _0\"></span>icativo sui dati<span class=\"_ _1\"></span> consolidat<span class=\"_ _1\"></span>i.<span class=\"_ _2b2\"> </span>Misurazione ricavi <span class=\"_ _8\"></span>per Balance<span class=\"_ _2b2\"> </span>Come <span class=\"_ _8\"></span>descritto <span class=\"_ _8\"></span>a<span class=\"_ _1\"></span>ll\u2019interno <span class=\"_ _16\"></span>del <span class=\"_ _8\"></span>paragrafo <span class=\"_ _8\"></span><span class=\"ff2\">Principi <span class=\"_ _16\"></span>Co<span class=\"_ _0\"></span>ntabil<span class=\"_ _1\"></span>i<span class=\"ff3\">, <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>misurazione <span class=\"_ _8\"></span>d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>i <span class=\"_ _8\"></span>ricavi <span class=\"_ _16\"></span>di <span class=\"_ _8\"></span>esercizio <span class=\"_ _8\"></span>risultano <span class=\"_ _8\"></span>integra<span class=\"_ _8\"></span>ti<span class=\"_ _2b2\"> </span></span></span>dalla <span class=\"_ _c\"></span>rilevazion<span class=\"_ _1\"></span>e <span class=\"_ _c\"></span>dei <span class=\"_ _c\"></span>Balance <span class=\"_ _c\"></span>dell\u2019anno, <span class=\"_ _c\"></span>i <span class=\"_ _c\"></span>q<span class=\"_ _8\"></span>uali <span class=\"_ _c\"></span>misurano <span class=\"_ _d\"></span><span class=\"ff3\">le <span class=\"_ _c\"></span>prestazioni <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>ffettivamente <span class=\"_ _c\"></span>erogat<span class=\"_ _1\"></span>e <span class=\"_ _c\"></span>da <span class=\"_ _c\"></span>parte <span class=\"_ _c\"></span>della<span class=\"_ _2b2\"> </span></span>Capogruppo, <span class=\"_ _d\"></span>richiedendo <span class=\"_ _4d\"> </span><span class=\"ff7\">da <span class=\"_ _4d\"> </span>parte <span class=\"_ _4d\"> </span>della <span class=\"_ _4d\"> </span>direzione <span class=\"_ _d\"></span>aziendale <span class=\"_ _4d\"> </span>l\u2019utilizzo <span class=\"_ _d\"></span>di <span class=\"_ _4d\"> </span>stime <span class=\"_ _4d\"> </span>e <span class=\"_ _4d\"> </span>di <span class=\"_ _4d\"> </span>valutazioni. <span class=\"_ _4d\"> </span>Tali <span class=\"_ _4d\"> </span>stime <span class=\"_ _d\"></span>e<span class=\"_ _2b2\"> </span></span>valutazioni <span class=\"_ _d\"></span>attengono <span class=\"_ _4d\"> </span>alla <span class=\"_ _4d\"> </span>previsione <span class=\"_ _4d\"> </span>dei <span class=\"_ _4d\"> </span>tempi <span class=\"_ _4d\"> </span>di <span class=\"_ _4d\"> </span>recupero <span class=\"_ _4d\"> </span>degli <span class=\"_ _4d\"> </span>importi <span class=\"_ _d\"> </span>connessi <span class=\"_ _4d\"> </span>al <span class=\"_ _4d\"> </span>balance <span class=\"_ _b\"> </span>negli <span class=\"_ _d\"> </span>esercizi<span class=\"_ _2b2\"> </span>successivi <span class=\"_ _0\"></span>a <span class=\"_ _c\"></span>quell<span class=\"_ _1\"></span>o <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>maturazione <span class=\"_ _6\"></span>nonch\u00e9 <span class=\"_ _6\"></span>alla <span class=\"_ _0\"></span>scelta <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>ta<span class=\"_ _0\"></span><span class=\"lsd0\">ss</span>o <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>attualizzazi<span class=\"_ _1\"></span>one <span class=\"_ _6\"></span>utilizzato. <span class=\"_ _6\"></span>In <span class=\"_ _6\"></span>particolare, <span class=\"_ _6\"></span>con<span class=\"_ _2b2\"> </span>riferimento all<span class=\"_ _8\"></span>a misurazione d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>l <span class=\"ff2\">fair value</span> <span class=\"_ _8\"></span><span class=\"ff7\">de<span class=\"_ _0\"></span>lla <span class=\"_ _1\"></span>componente <span class=\"_ _1\"></span>di int<span class=\"_ _1\"></span>egrazione <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> rettifica<span class=\"_ _1\"></span> per Balanc<span class=\"_ _8\"></span>e dell\u2019anno, l<span class=\"_ _1\"></span>a<span class=\"_ _2b2\"> </span></span>direzione aziendal<span class=\"_ _8\"></span>e effettua la previsio<span class=\"_ _1\"></span>ne delle tempi<span class=\"_ _1\"></span>stiche di recup<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ro mediant<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> i futuri piani ta<span class=\"_ _1\"></span>riffari: qualo<span class=\"_ _8\"></span>ra<span class=\"_ _2b2\"> </span>le <span class=\"_ _6\"></span>medesime <span class=\"_ _6\"></span>previsioni<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>subiscano <span class=\"_ _6\"></span>delle <span class=\"_ _6\"></span>variazioni<span class=\"_ _1\"></span>, <span class=\"_ _6\"></span>l\u2019importo <span class=\"_ _6\"></span>relativ<span class=\"ff3\">o <span class=\"_ _6\"></span>ai <span class=\"_ _c\"></span>cr<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>diti <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>debiti <span class=\"_ _0\"></span>per <span class=\"_ _c\"></span>Bala<span class=\"_ _1\"></span>nce <span class=\"_ _6\"></span>si <span class=\"_ _6\"></span>modifica<span class=\"_ _2b2\"> </span></span>per rifletter<span class=\"_ _1\"></span>e le nuove previ<span class=\"_ _1\"></span>sioni relativ<span class=\"_ _1\"></span>e ai flussi finanzi<span class=\"_ _8\"></span>ari ad essi connessi.<span class=\"_ _2b2\"> </span>Valutazione al <span class=\"_ _1\"></span><span class=\"ff2\">fair value<span class=\"ff3\"> per str<span class=\"_ _8\"></span>umenti rappresentativi <span class=\"_ _8\"></span>di capitale<span class=\"_ _2b2\"> </span></span></span>Il <span class=\"_ _7\"> </span>Gruppo <span class=\"_ _7\"> </span>ad <span class=\"_ _b\"> </span>ogni  dat<span class=\"_ _8\"></span>a  di<span class=\"_ _1\"></span> <span class=\"_ _7\"> </span>riferimento <span class=\"_ _b\"> </span>del <span class=\"_ _7\"> </span>bilancio <span class=\"_ _7\"> </span>effettua <span class=\"_ _b\"> </span>l\u2019aggiornamento <span class=\"_ _b\"> </span>del  <span class=\"ff2\">fair <span class=\"_ _b\"> </span>va<span class=\"_ _0\"></span>lue<span class=\"ff3\"> <span class=\"_ _7\"> </span>degli <span class=\"_ _b\"> </span>strumenti<span class=\"_ _2b2\"> </span></span></span>rappresentati<span class=\"_ _1\"></span>vi <span class=\"_ _8\"></span>di capita<span class=\"_ _8\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>per i <span class=\"_ _8\"></span>quali <span class=\"_ _8\"></span>ha <span class=\"_ _8\"></span>effettuato <span class=\"_ _8\"></span>la sc<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>lta <span class=\"_ _8\"></span>irrevocabile <span class=\"_ _8\"></span>di i<span class=\"_ _1\"></span>scrivere <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>relativi <span class=\"_ _8\"></span>adeguamenti <span class=\"_ _8\"></span>ad O<span class=\"_ _8\"></span>CI<span class=\"_ _2b2\"> </span>nell\u2019ambito <span class=\"_ _4\"> </span>di <span class=\"_ _4\"> </span>una <span class=\"_ _4\"> </span>specifica <span class=\"_ _4\"> </span>riserva <span class=\"_ _4\"> </span>di <span class=\"_ _4\"> </span>patrimonio  ne<span class=\"_ _0\"></span>tto. <span class=\"_ _4\"> </span>Con <span class=\"_ _4\"> </span>riferimento <span class=\"_ _4\"> </span>all<span class=\"_ _1\"></span>a <span class=\"_ _4\"> </span>valutazione <span class=\"_ _4\"> </span>del <span class=\"_ _40\"> </span><span class=\"ff2\">fair <span class=\"_ _4\"> </span>value<span class=\"_ _2b2\"> </span></span>dell\u2019investiment<span class=\"_ _8\"></span>o partecipa<span class=\"_ _8\"></span>tivo nella <span class=\"_ _8\"></span>Aireon, l\u2019a<span class=\"_ _8\"></span>nalisi condotta<span class=\"_ _8\"></span> da <span class=\"_ _8\"></span>parte della<span class=\"_ _1\"></span> dir<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>zione <span class=\"_ _8\"></span>richiede la <span class=\"_ _8\"></span>valutazione <span class=\"_ _8\"></span>di<span class=\"_ _2b2\"> </span>una serie <span class=\"_ _8\"></span>di input interni e<span class=\"_ _8\"></span>d esterni come a<span class=\"_ _1\"></span>d ese<span class=\"_ _1\"></span>mpio: esa<span class=\"_ _8\"></span>me<span class=\"_ _0\"></span> del budget a<span class=\"_ _1\"></span>nnuale, esa<span class=\"_ _8\"></span>me<span class=\"_ _0\"></span> del <span class=\"_ _1\"></span>Piano econ<span class=\"_ _1\"></span>omico-<span class=\"_ _2b2\"> </span>finanziario <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>lungo <span class=\"_ _d\"></span>period<span class=\"_ _1\"></span>o <span class=\"_ _d\"></span>ed <span class=\"_ _d\"></span>analisi <span class=\"_ _c\"></span>dei <span class=\"_ _d\"></span>principali <span class=\"_ _c\"></span>indicatori <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>mercato. <span class=\"_ _d\"></span>La <span class=\"_ _c\"></span>v<span class=\"_ _0\"></span>aluta<span class=\"_ _1\"></span>zione <span class=\"_ _d\"></span>richiede <span class=\"_ _c\"></span>un <span class=\"_ _d\"></span>ampio<span class=\"_ _2b2\"> </span>utilizzo <span class=\"_ _8\"></span>da part<span class=\"_ _1\"></span>e dell<span class=\"_ _1\"></span>a dir<span class=\"_ _8\"></span>ezione azi<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ndale <span class=\"_ _8\"></span>di stim<span class=\"_ _1\"></span>e si<span class=\"_ _1\"></span>gnificati<span class=\"_ _1\"></span>ve e<span class=\"_ _1\"></span> assunzio<span class=\"_ _8\"></span>ni.<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>In particol<span class=\"_ _8\"></span>are<span class=\"_ _0\"></span>, <span class=\"_ _1\"></span>la <span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>tima <span class=\"_ _8\"></span>del <span class=\"ff2\">fair <span class=\"_ _8\"></span>value<span class=\"_ _2b2\"> </span></span>di <span class=\"_ _c\"></span>Aireon <span class=\"_ _c\"></span>\u00e8 <span class=\"_ _c\"></span>stata <span class=\"_ _c\"></span>effettuat<span class=\"_ _8\"></span>a <span class=\"_ _c\"></span>s<span class=\"_ _0\"></span>ulla <span class=\"_ _c\"></span>base <span class=\"_ _c\"></span>delle <span class=\"_ _c\"></span>proiezio<span class=\"_ _8\"></span>ni <span class=\"_ _c\"></span>e<span class=\"_ _0\"></span>conomiche <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>finanzia<span class=\"_ _1\"></span>rie <span class=\"_ _c\"></span>per <span class=\"_ _c\"></span>il <span class=\"_ _c\"></span>periodo <span class=\"_ _c\"></span>2024<span class=\"_ _0\"></span>-2039 <span class=\"_ _c\"></span>(il<span class=\"_ _2b2\"> </span>\u201cPiano\u201d), <span class=\"ff3\">predisposte nel corso del mese di febbraio 2025 dal <span class=\"_ _0\"></span>management<span class=\"_ _1\"></span> di <span class=\"_ _0\"></span>Aireon<span class=\"ls3\">. </span>In particolare, il modello<span class=\"_ _2b2\"> </span></span>valutativo \u00e8 fondat<span class=\"_ _8\"></span>o sulle seguenti principali<span class=\"_ _1\"></span> assunzion<span class=\"_ _8\"></span>i:<span class=\"_ _2b2\"> </span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff7\">l\u2019equity value, <span class=\"_ _0\"></span>determinato nella <span class=\"_ _0\"></span>prospettiva equity<span class=\"ff3\">-side, <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>base ai <span class=\"_ _0\"></span>dividendi distribuibili desunti <span class=\"_ _0\"></span>dal <span class=\"_ _0\"></span>citato<span class=\"_ _2b2\"> </span></span></span></span>Piano; <span class=\"_ _d\"></span>tali <span class=\"_ _d\"></span>dividendi <span class=\"_ _d\"></span>sono <span class=\"_ _d\"></span>stati <span class=\"_ _d\"></span>desunti <span class=\"_ _d\"></span>dal <span class=\"_ _4d\"> </span>piano <span class=\"_ _d\"></span>economico <span class=\"_ _d\"></span>finanziario <span class=\"_ _d\"></span>per <span class=\"_ _d\"></span>un <span class=\"_ _d\"></span>numero <span class=\"_ _d\"></span>definito <span class=\"_ _d\"></span>di <span class=\"_ _4d\"> </span>anni<span class=\"_ _2b2\"> </span>(periodo <span class=\"_ _6\"></span>esplicito), <span class=\"_ _6\"></span>oltre <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>quale <span class=\"_ _c\"></span>si <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _c\"></span>i<span class=\"_ _1\"></span>potizzata <span class=\"_ _0\"></span>la <span class=\"_ _c\"></span>generazione <span class=\"_ _6\"></span>da <span class=\"_ _6\"></span>parte <span class=\"_ _6\"></span>della <span class=\"_ _6\"></span>Societ\u00e0 <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>un <span class=\"_ _6\"></span>flusso <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>cassa<span class=\"_ _2b2\"> </span>sostenibile a regim<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> ad un t<span class=\"_ _8\"></span>asso di crescita medio nomi<span class=\"_ _8\"></span>nale (g<span class=\"_ _0\"></span>-rate) di lungo<span class=\"_ _1\"></span> periodo (valor<span class=\"_ _1\"></span>e terminale); \u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff3\">Il ta<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>so <span class=\"_ _8\"></span>di a<span class=\"_ _8\"></span>ttualizzazione <span class=\"_ _8\"></span>utilizzato <span class=\"_ _8\"></span>\u00e8 il<span class=\"_ _1\"></span> <span class=\"ff2\">Cost <span class=\"_ _8\"></span>of C<span class=\"_ _8\"></span>apital<span class=\"ff3\"> (K<span class=\"_ _8\"></span>e)<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>pari <span class=\"_ _8\"></span>al 15,3<span class=\"_ _1\"></span>1%, <span class=\"_ _8\"></span>calcolato <span class=\"_ _8\"></span>mediante l<span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>metodologia<span class=\"_ _2b2\"> </span></span></span></span></span>del CAPM (<span class=\"ff2\">Capital <span class=\"_ _8\"></span>Asset Pricing Model<span class=\"ff3\">). </span></span>Nel <span class=\"_ _c\"></span>pa<span class=\"_ _8\"></span>ragrafo <span class=\"_ _c\"></span>n. <span class=\"_ _6\"></span>9 <span class=\"_ _c\"></span><span class=\"ff2\">Partecip<span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>zioni <span class=\"_ _6\"></span>in <span class=\"_ _c\"></span>altre <span class=\"_ _6\"></span>imprese <span class=\"_ _6\"></span><span class=\"ff3\">v<span class=\"_ _0\"></span>engono <span class=\"_ _6\"></span>fornite <span class=\"_ _c\"></span>le <span class=\"_ _6\"></span>ulteriori <span class=\"_ _6\"></span>informazioni <span class=\"_ _6\"></span>relative <span class=\"_ _6\"></span>ai <span class=\"_ _c\"></span>risult<span class=\"_ _1\"></span>ati<span class=\"_ _2b2\"> </span></span></span>delle valutazioni co<span class=\"_ _8\"></span>ndotte dal Gruppo ENA<span class=\"_ _8\"></span>V.<span class=\"_ _2b2\"> </span>Riduzione di val<span class=\"_ _1\"></span>ore delle atti<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>it\u00e0 <span class=\"ff2\">(impairment</span>) e u<span class=\"_ _1\"></span>nit\u00e0 generatrici di<span class=\"_ _1\"></span> cassa<span class=\"_ _2b2\"> </span>Una <span class=\"_ _0\"></span>riduzione <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>valore <span class=\"_ _0\"></span>delle <span class=\"_ _6\"></span>attivit\u00e0 <span class=\"_ _0\"></span>esiste <span class=\"_ _6\"></span>qualora <span class=\"_ _0\"></span>il <span class=\"_ _6\"></span>valore <span class=\"_ _6\"></span>di <span class=\"_ _0\"></span>carico <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>un\u2019attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>(<span class=\"_ _0\"></span><span class=\"ff2\">carrying <span class=\"_ _6\"></span>amount<span class=\"ff3\">) <span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>una<span class=\"_ _2b2\"> </span></span></span>unit\u00e0 <span class=\"_ _0\"></span>generatrice <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>flussi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>cassa, <span class=\"_ _c\"></span><span class=\"ff2\">C<span class=\"_ _1\"></span>ash <span class=\"_ _0\"></span>G<span class=\"_ _0\"></span>eneratin<span class=\"_ _8\"></span>g<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Unit<span class=\"ff3\"> <span class=\"_ _6\"></span>(CGU), <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _6\"></span>superiore <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>suo <span class=\"_ _6\"></span>valore <span class=\"_ _0\"></span>recuperabile <span class=\"_ _0\"></span>(inteso<span class=\"_ _2b2\"> </span></span></span>come <span class=\"_ _c\"></span>il <span class=\"_ _c\"></span>maggi<span class=\"_ _8\"></span>ore <span class=\"_ _c\"></span>tra <span class=\"_ _c\"></span>il <span class=\"_ _c\"></span><span class=\"ff2\">fair <span class=\"_ _c\"></span>value <span class=\"_ _c\"></span><span class=\"ff7\">di <span class=\"_ _c\"></span>u<span class=\"_ _1\"></span>n\u2019attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>o <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>una <span class=\"_ _c\"></span>unit<span class=\"_ _8\"></span>\u00e0 <span class=\"_ _c\"></span>generatrice <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>flus<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _c\"></span>finanziari <span class=\"_ _6\"></span>dedotti <span class=\"_ _c\"></span>i <span class=\"_ _c\"></span>costi <span class=\"_ _c\"></span>di<span class=\"_ _2b2\"> </span></span></span>vendita <span class=\"_ _d\"></span>ed <span class=\"_ _d\"></span>il <span class=\"_ _4d\"> </span>proprio <span class=\"_ _d\"></span>valore <span class=\"_ _d\"></span>d\u2019uso). <span class=\"_ _d\"></span>Una <span class=\"_ _4d\"> </span>CGU <span class=\"_ _d\"></span>rappresenta <span class=\"_ _d\"></span>il <span class=\"_ _4d\"> </span>pi\u00f9 <span class=\"_ _d\"></span>piccolo <span class=\"_ _d\"></span>gruppo <span class=\"_ _d\"></span>di <span class=\"_ _4d\"> </span>attivit\u00e0 <span class=\"_ _d\"></span>che <span class=\"_ _d\"></span>genera <span class=\"_ _d\"></span>flussi<span class=\"_ _2b2\"> </span>finanziari largam<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nte indip<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ndenti.<span class=\"_ _2b2\"> </span>Nel <span class=\"_ _b\"> </span>processo <span class=\"_ _4d\"> </span>di <span class=\"_ _b\"> </span>individuazione <span class=\"_ _4d\"> </span>delle <span class=\"_ _b\"> </span>predette <span class=\"_ _4d\"> </span>CGU, <span class=\"_ _b\"> </span>il <span class=\"_ _b\"> </span>management <span class=\"_ _b\"> </span>ha <span class=\"_ _b\"> </span>tenuto <span class=\"_ _4d\"> </span>conto <span class=\"_ _b\"> </span>della <span class=\"_ _b\"> </span>natura <span class=\"_ _4d\"> </span>specifica<span class=\"_ _2b2\"> </span>dell\u2019attivit\u00e0 <span class=\"_ _0\"></span>e <span class=\"_ _c\"></span>del<span class=\"_ _8\"></span> <span class=\"_ _c\"></span><span class=\"ff2\">business<span class=\"ff3\"> <span class=\"_ _0\"></span>a <span class=\"_ _c\"></span>cui <span class=\"_ _0\"></span>essa <span class=\"_ _6\"></span>appartiene <span class=\"_ _6\"></span>(aree <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span></span>b<span class=\"_ _0\"></span>usiness<span class=\"ff3\">, <span class=\"_ _6\"></span>normati<span class=\"_ _1\"></span>va <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>riferimento, <span class=\"_ _6\"></span>ecc.), <span class=\"_ _6\"></span>verificando<span class=\"_ _2b2\"> </span></span></span>che <span class=\"_ _4\"> </span>i <span class=\"_ _4\"> </span>flussi <span class=\"_ _4\"> </span>finanziari <span class=\"_ _4\"> </span>in <span class=\"_ _4\"> </span>entrata <span class=\"_ _4\"> </span>derivanti <span class=\"_ _4\"> </span>da <span class=\"_ _4\"> </span>un <span class=\"_ _40\"> </span>gruppo <span class=\"_ _4\"> </span>di <span class=\"_ _4\"> </span>attivit\u00e0 <span class=\"_ _4\"> </span>fossero <span class=\"_ _40\"> </span>strettamente <span class=\"_ _4\"> </span>indipend<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nti <span class=\"_ _4\"> </span>e<span class=\"_ _2b2\"> </span>ampiamente auton<span class=\"_ _8\"></span>omi da quelli derivanti da altr<span class=\"_ _8\"></span>e attivit\u00e0 (o gruppi di atti<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>it\u00e0). In<span class=\"_ _8\"></span>oltre, le attivit\u00e0 incluse in o<span class=\"_ _8\"></span>gni<span class=\"_ _2b2\"> </span>CGU <span class=\"_ _6\"></span>sono <span class=\"_ _6\"></span>state <span class=\"_ _6\"></span>individuate<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>anche <span class=\"_ _6\"></span>sulla <span class=\"_ _6\"></span>base <span class=\"_ _6\"></span>delle <span class=\"_ _6\"></span>modalit\u00e0 <span class=\"_ _0\"></span>attraverso <span class=\"_ _6\"></span>le <span class=\"_ _6\"></span>quali <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>management <span class=\"_ _6\"></span>le <span class=\"_ _6\"></span>gestisce <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>le<span class=\"_ _2b2\"> </span>monitora nell<span class=\"_ _1\"></span>\u2019ambito del pr<span class=\"_ _1\"></span>oprio modello di <span class=\"_ _1\"></span>business.<span class=\"_ _2b2\"> </span>Il numero <span class=\"_ _1\"></span>ed il perim<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>tro delle<span class=\"_ _8\"></span> CGU vengono sistemat<span class=\"_ _1\"></span>icamente mo<span class=\"_ _1\"></span>nitorati pe<span class=\"_ _1\"></span>r tenere conto<span class=\"_ _8\"></span> di eventuali fatto<span class=\"_ _8\"></span>ri<span class=\"_ _2b2\"> </span>esterni che potr<span class=\"_ _8\"></span>ebbero influire sulla capacit\u00e0 di g<span class=\"_ _8\"></span>enerare flussi finanzi<span class=\"_ _8\"></span>ari autonomi da parte di gr<span class=\"_ _8\"></span>uppi di attivit\u00e0<span class=\"_ _2b2\"> </span>aziendali <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>fine <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>allocare <span class=\"_ _6\"></span>gli <span class=\"_ _6\"></span>effetti <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>eventuali <span class=\"_ _0\"></span>nuove <span class=\"_ _c\"></span>o<span class=\"_ _8\"></span>perazioni <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>a<span class=\"_ _1\"></span>ggregazi<span class=\"_ _8\"></span>one <span class=\"_ _c\"></span>o <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>riorganizzazione <span class=\"_ _6\"></span>da<span class=\"_ _2b2\"> </span>parte del Grup<span class=\"_ _1\"></span>po.<span class=\"_ _2b2\"> </span>Il  manage<span class=\"_ _8\"></span>ment,  sulla  bas<span class=\"_ _8\"></span>e  dell\u2019attuale <span class=\"_ _7\"> </span>struttura  d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>l  Gru<span class=\"_ _8\"></span>pp<span class=\"_ _0\"></span>o, <span class=\"_ _7\"> </span>ha  identifica<span class=\"_ _8\"></span>to  tre  unit\u00e0 <span class=\"_ _7\"> </span>generatrici <span class=\"_ _7\"> </span>di  flussi<span class=\"_ _2b2\"> </span>finanziari (CG<span class=\"_ _1\"></span>U): \u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">Servizi <span class=\"_ _c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _c\"></span>assistenza <span class=\"_ _c\"></span>al <span class=\"_ _c\"></span>volo<span class=\"ff7\">: <span class=\"_ _d\"></span>la <span class=\"_ _c\"></span>CGU <span class=\"_ _d\"></span>coincide <span class=\"_ _c\"></span>con <span class=\"_ _d\"></span>l\u2019entit\u00e0<span class=\"_ _8\"></span> <span class=\"_ _d\"></span>legale <span class=\"_ _d\"></span>ENAV <span class=\"_ _c\"></span>S.p.A., <span class=\"_ _c\"></span>che <span class=\"_ _d\"></span>ha <span class=\"_ _c\"></span>come <span class=\"_ _d\"></span><span class=\"ff2\">core <span class=\"_ _d\"></span>business<span class=\"_ _2b2\"> </span></span></span></span></span>l\u2019erogazione <span class=\"_ _c\"></span>dei <span class=\"_ _c\"></span>servizi <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>gestion<span class=\"_ _8\"></span>e <span class=\"_ _d\"></span>e <span class=\"_ _c\"></span>controllo <span class=\"_ _c\"></span>del <span class=\"_ _c\"></span>traffico <span class=\"_ _c\"></span>aereo,<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>nonch\u00e9 <span class=\"_ _c\"></span>gli <span class=\"_ _c\"></span>altri <span class=\"_ _c\"></span>servizi <span class=\"_ _c\"></span>essenziali<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>per <span class=\"_ _c\"></span>la<span class=\"_ _2b2\"> </span>navigazione, n<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>i cieli <span class=\"_ _8\"></span>italiani e n<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>gli aeroporti<span class=\"_ _1\"></span> civili <span class=\"_ _8\"></span>nazionali di compet<span class=\"_ _1\"></span>enza, as<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>icurando i<span class=\"_ _1\"></span> massimi <span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>tandard<span class=\"_ _2b2\"> </span>tecnici <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>sistema <span class=\"_ _0\"></span>nella sicu<span class=\"_ _0\"></span>rezza <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>olo e<span class=\"_ _0\"></span>d <span class=\"_ _0\"></span>il <span class=\"_ _6\"></span>potenzi<span class=\"_ _1\"></span>amento <span class=\"_ _0\"></span>tecnologico-infrastruttural<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>degli <span class=\"_ _6\"></span>impianti<span class=\"_ _2b2\"> </span>di assistenza al<span class=\"_ _8\"></span> v<span class=\"_ _0\"></span>olo.<span class=\"_ _2b2\"> </span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">Servizi <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>manutenzi<span class=\"_ _8\"></span>on<span class=\"_ _0\"></span>e<span class=\"ff3\">: <span class=\"_ _6\"></span>la <span class=\"_ _0\"></span>CGU <span class=\"_ _6\"></span>coincide <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>la <span class=\"_ _0\"></span>controlla<span class=\"_ _1\"></span>ta <span class=\"_ _6\"></span>Techno <span class=\"_ _0\"></span>Sky <span class=\"_ _6\"></span>S.r.l. <span class=\"_ _6\"></span>che <span class=\"_ _0\"></span>ha <span class=\"_ _6\"></span>come <span class=\"_ _6\"></span><span class=\"ff2\">core <span class=\"_ _6\"></span>business</span> <span class=\"_ _6\"></span>la<span class=\"_ _2b2\"> </span></span></span></span>conduzione tec<span class=\"_ _1\"></span>nica e la ma<span class=\"_ _1\"></span>nutenzione degli<span class=\"_ _1\"></span> impianti e dei <span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>istemi pe<span class=\"_ _1\"></span>r il controllo d<span class=\"_ _1\"></span>el traffico aereo<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span> \u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">Soluzioni <span class=\"_ _c\"></span>s<span class=\"_ _8\"></span>o<span class=\"_ _0\"></span>ftware <span class=\"_ _6\"></span>AIM<span class=\"ff3\">: <span class=\"_ _c\"></span>la <span class=\"_ _6\"></span>CGU <span class=\"_ _c\"></span>coincide <span class=\"_ _6\"></span>con <span class=\"_ _c\"></span>la <span class=\"_ _6\"></span>controllata<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>IDS <span class=\"_ _6\"></span>AirNav <span class=\"_ _c\"></span>S.r.l. <span class=\"_ _6\"></span>che <span class=\"_ _6\"></span>ha <span class=\"_ _c\"></span>come <span class=\"_ _c\"></span><span class=\"ff2\">core <span class=\"_ _c\"></span>bu<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>iness<span class=\"ff3\"> <span class=\"_ _c\"></span>lo<span class=\"_ _2b2\"> </span></span></span></span></span></span>sviluppo <span class=\"_ _d\"></span>di <span class=\"_ _b\"> </span>soluzioni <span class=\"_ _d\"></span>software <span class=\"_ _b\"> </span>nei <span class=\"_ _4d\"> </span>settori <span class=\"_ _4d\"> </span>della <span class=\"_ _4d\"> </span>gestione <span class=\"_ _d\"></span>delle <span class=\"_ _4d\"> </span>informazioni <span class=\"_ _4d\"> </span>aeronautiche <span class=\"_ _d\"></span>e <span class=\"_ _b\"> </span>gestione <span class=\"_ _d\"></span>del<span class=\"_ _2b2\"> </span>traffico  aereo  ed <span class=\"_ _7\"> </span>erogazione  dei  relati<span class=\"_ _1\"></span>vi  servizi  commercia<span class=\"_ _1\"></span>li,  per  vari  clienti  i<span class=\"_ _8\"></span>n  I<span class=\"_ _0\"></span>talia,  Euro<span class=\"_ _8\"></span>pa  e  Paesi<span class=\"_ _2b2\"> </span>extraeuropei<span class=\"_ _1\"></span>.<span class=\"ls6\">  </span>La direzione a<span class=\"_ _8\"></span>ziendale ha e<span class=\"_ _1\"></span>ffettuato il<span class=\"_ _1\"></span> test <span class=\"_ _1\"></span>di <span class=\"ff2\">impairment </span>con <span class=\"_ _1\"></span>riferimento a<span class=\"_ _8\"></span>l Goodwill <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span>rivante dall<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> operazi<span class=\"_ _8\"></span>oni<span class=\"_ _2b2\"> </span>di aggregazione aziendale<span class=\"_ _1\"></span>, ovvero l\u2019acquisizione del 100% del capita<span class=\"_ _1\"></span>le sociale di Techno Sky il cui avviamento \u00e8<span class=\"_ _2b2\"> </span>stato <span class=\"_ _6\"></span>allocato <span class=\"_ _6\"></span>interamente <span class=\"_ _6\"></span>alla <span class=\"_ _0\"></span>CGU<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>Servizi <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>ma<span class=\"_ _8\"></span>nutenzione <span class=\"_ _6\"></span>e <span class=\"_ _c\"></span>l<span class=\"_ _8\"></span>\u2019acquisizione <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>100% <span class=\"_ _6\"></span>de<span class=\"_ _6\"></span><span class=\"ff3\">lle <span class=\"_ _6\"></span>quote <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>capitale<span class=\"_ _2b2\"> </span></span>sociale di <span class=\"_ _1\"></span>IDS AirNav<span class=\"_ _1\"></span>, per la <span class=\"_ _8\"></span>quale \u00e8 stata<span class=\"_ _8\"></span> effettuata l\u2019al<span class=\"_ _1\"></span>locazione d<span class=\"_ _1\"></span>el relati<span class=\"_ _1\"></span>vo avviamento, n<span class=\"_ _8\"></span>ell\u2019ambito della<span class=\"_ _1\"></span> CGU<span class=\"_ _2b2\"> </span>Soluzioni softwa<span class=\"_ _8\"></span>re AIM. Lo <span class=\"_ _0\"></span>svolgimento <span class=\"_ _0\"></span>dei <span class=\"_ _6\"></span>test <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>impairm<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nt <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>richiesto, <span class=\"_ _6\"></span>da <span class=\"_ _0\"></span>parte <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>direzione <span class=\"_ _6\"></span>azien<span class=\"_ _8\"></span>dale, <span class=\"_ _6\"></span>l\u2019effettuazion<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>stime<span class=\"_ _2b2\"> </span>significative, <span class=\"_ _8\"></span>anche <span class=\"_ _8\"></span>tenendo conto<span class=\"_ _8\"></span> degli <span class=\"_ _8\"></span>eventuali <span class=\"_ _8\"></span>impatti <span class=\"_ _8\"></span>ES<span class=\"_ _0\"></span>G <span class=\"_ _8\"></span>rif<span class=\"_ _0\"></span>lessi <span class=\"_ _8\"></span>nel <span class=\"_ _1\"></span>piano <span class=\"_ _8\"></span>economico fina<span class=\"_ _8\"></span>nziario. E<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>entual<span class=\"_ _1\"></span>i<span class=\"_ _2b2\"> </span>modifiche riguardanti le <span class=\"_ _0\"></span>assunzioni e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>gli input <span class=\"_ _0\"></span>utilizzati<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>possono <span class=\"_ _0\"></span>comportare modifiche <span class=\"_ _0\"></span>significati<span class=\"_ _8\"></span>ve <span class=\"_ _0\"></span>riguardanti<span class=\"_ _2b2\"> </span>il valore recupe<span class=\"_ _1\"></span>rabile della <span class=\"_ _1\"></span>CGU.<span class=\"_ _2b2\"> </span>Per  la  CGU <span class=\"_ _7\"> </span>servizi  di <span class=\"_ _7\"> </span>manutenzione <span class=\"_ _7\"> </span>e  la  CGU <span class=\"_ _7\"> </span>Soluzioni  softwa<span class=\"_ _1\"></span>re  AIM  i <span class=\"_ _7\"> </span>flussi  finanzia<span class=\"_ _1\"></span>ri  attual<span class=\"_ _1\"></span>izzati <span class=\"_ _7\"> </span>fanno<span class=\"_ _2b2\"> </span>riferimento <span class=\"_ _6\"></span>ad <span class=\"_ _c\"></span>un <span class=\"_ _6\"></span>orizzonte <span class=\"_ _6\"></span>temporale <span class=\"_ _c\"></span>di <span class=\"_ _6\"></span>5 <span class=\"_ _c\"></span>a<span class=\"_ _8\"></span>nn<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>(2025 <span class=\"_ _c\"></span><span class=\"ff7\">\u2013</span> <span class=\"_ _c\"></span>2029) <span class=\"_ _6\"></span>e <span class=\"_ _c\"></span>sono <span class=\"_ _6\"></span>tratti <span class=\"_ _6\"></span>dal <span class=\"_ _c\"></span>Piano <span class=\"_ _6\"></span>economico <span class=\"_ _6\"></span>finanziario<span class=\"_ _2b2\"> </span>approvato <span class=\"_ _0\"></span>dal <span class=\"_ _0\"></span>Consiglio <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>Amministrazione <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>rispettiv<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>societ\u00e0, <span class=\"_ _0\"></span>tenuto <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>anche <span class=\"_ _6\"></span>del <span class=\"_ _0\"></span>budget approvato<span class=\"_ _2b2\"> </span>per <span class=\"_ _6\"></span>l\u2019anno <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>025 <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>dei <span class=\"_ _6\"></span>dati <span class=\"_ _0\"></span>di <span class=\"_ _c\"></span>consu<span class=\"_ _8\"></span>ntivo <span class=\"_ _6\"></span>2024. <span class=\"_ _6\"></span>Tali <span class=\"_ _6\"></span>flussi, <span class=\"_ _6\"></span>per <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>periodo <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>previsione <span class=\"_ _0\"></span>esplicita, <span class=\"_ _6\"></span>sono <span class=\"_ _6\"></span>formula<span class=\"_ _1\"></span>ti<span class=\"_ _2b2\"> </span>sulla <span class=\"_ _1\"></span>base <span class=\"_ _8\"></span>di assunzi<span class=\"_ _8\"></span>oni ipotetiche <span class=\"_ _8\"></span>ed a<span class=\"_ _8\"></span>ss<span class=\"_ _0\"></span>ociate <span class=\"_ _8\"></span>alle <span class=\"_ _1\"></span>aspettative <span class=\"_ _8\"></span>evolutive del <span class=\"_ _8\"></span>business, <span class=\"_ _8\"></span>mentre gl<span class=\"_ _8\"></span>i anni <span class=\"_ _8\"></span>successivi<span class=\"_ _2b2\"> </span>al <span class=\"_ _c\"></span>pe<span class=\"_ _0\"></span>riodo <span class=\"_ _c\"></span>esplicito <span class=\"_ _c\"></span>vengono <span class=\"_ _d\"></span>sviluppate <span class=\"_ _c\"></span>ipotesi <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>redditivit\u00e0 <span class=\"_ _c\"></span>sostenibile <span class=\"_ _c\"></span>nel <span class=\"_ _d\"></span>lungo <span class=\"_ _c\"></span>periodo <span class=\"_ _c\"></span>per <span class=\"_ _d\"> </span>consentire <span class=\"_ _c\"></span>la<span class=\"_ _2b2\"> </span>continuit\u00e0 gestional<span class=\"_ _8\"></span>e (tassi di crescita <span class=\"_ _1\"></span>ed altri fattori an<span class=\"_ _8\"></span>corati a dinamiche macroec<span class=\"_ _1\"></span>onomiche). Le <span class=\"_ _b\"> </span>ipotesi <span class=\"_ _4d\"> </span>assunte <span class=\"_ _4d\"> </span>da <span class=\"_ _4d\"> </span>parte <span class=\"_ _b\"> </span>della <span class=\"_ _4d\"> </span>direzione <span class=\"_ _4d\"> </span>aziendale <span class=\"_ _4d\"> </span>con <span class=\"_ _b\"> </span>riferimento <span class=\"_ _4d\"> </span>alla <span class=\"_ _4d\"> </span>stima <span class=\"_ _4d\"> </span>del <span class=\"_ _4d\"> </span>f<span class=\"_ _0\"></span>lusso <span class=\"_ _4d\"> </span>operativo <span class=\"_ _4d\"> </span>netto<span class=\"_ _2b2\"> </span>\u201cnormalizzato\u201d s<span class=\"_ _1\"></span>ono le seguenti <span class=\"_ _1\"></span>sia per la CG<span class=\"_ _8\"></span>U<span class=\"_ _0\"></span> servizi di manut<span class=\"_ _8\"></span>enzione che per la <span class=\"_ _8\"></span>CGU<span class=\"_ _0\"></span> Soluzioni so<span class=\"_ _8\"></span>f<span class=\"_ _0\"></span>tware AI<span class=\"_ _1\"></span>M:<span class=\"_ _2b2\"> </span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff3\">definizione <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>u<span class=\"_ _1\"></span>n <span class=\"_ _c\"></span>NOPA<span class=\"_ _1\"></span>T <span class=\"_ _c\"></span>(Net <span class=\"_ _c\"></span>Op<span class=\"_ _1\"></span>erating <span class=\"_ _c\"></span>Profit<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>After <span class=\"_ _c\"></span>Taxes) <span class=\"_ _c\"></span>svilup<span class=\"_ _8\"></span>pato <span class=\"_ _c\"></span>sulla <span class=\"_ _c\"></span>base <span class=\"_ _c\"></span>degl<span class=\"_ _8\"></span>i <span class=\"_ _c\"></span>ultimi <span class=\"_ _c\"></span>due <span class=\"_ _c\"></span>anni<span class=\"_ _8\"></span> <span class=\"_ _d\"></span>di<span class=\"_ _2b2\"> </span></span></span>previsione esplici<span class=\"_ _1\"></span>ta (2028-2029);<span class=\"_ _2b2\"> </span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff3\">ammortamenti all<span class=\"_ _1\"></span>ineati agli investim<span class=\"_ _8\"></span>enti di mantenimento della<span class=\"_ _8\"></span> d<span class=\"_ _0\"></span>otazione di ca<span class=\"_ _8\"></span>pitale fisso;<span class=\"_ _2b2\"> </span></span></span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff3\">saldo di capitale circola<span class=\"_ _1\"></span>nte pari a 0;<span class=\"_ _2b2\"> </span></span></span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff3\">il <span class=\"_ _8\"></span>tasso <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>crescita <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>flussi <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>cassa <span class=\"_ _16\"></span>operativi <span class=\"_ _8\"></span>successivamente <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>periodo<span class=\"_ _8\"></span> e<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>plicito <span class=\"_ _8\"></span>ed <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>perpetuit\u00e0<span class=\"_ _1\"></span>, <span class=\"_ _8\"></span>utilizzato<span class=\"_ _2b2\"> </span></span></span>per <span class=\"_ _8\"></span>la det<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rminazion<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>del <span class=\"_ _8\"></span>valore <span class=\"_ _1\"></span>residuo <span class=\"_ _8\"></span>(tasso <span class=\"_ _8\"></span>\u2018g\u2019), <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>tato <span class=\"_ _8\"></span>stimato <span class=\"_ _8\"></span>pari <span class=\"_ _1\"></span>all\u20191,7% <span class=\"_ _8\"></span>(1,9% <span class=\"_ _8\"></span>nel <span class=\"_ _8\"></span>2023) <span class=\"_ _8\"></span>in co<span class=\"_ _8\"></span>erenza<span class=\"_ _2b2\"> </span>con la revision<span class=\"_ _1\"></span>e delle stim<span class=\"ff7\">e di crescita<span class=\"_ _1\"></span> dell\u2019infla<span class=\"_ _1\"></span>zione per l\u2019<span class=\"_ _1\"></span>Italia. </span>In <span class=\"_ _6\"></span>particolare,<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>la <span class=\"_ _0\"></span>stima <span class=\"_ _6\"></span>del <span class=\"_ _0\"></span>tasso <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>crescita <span class=\"_ _0\"></span>(g <span class=\"_ _6\"></span>rate) <span class=\"_ _0\"></span>risente <span class=\"_ _6\"></span>delle <span class=\"_ _6\"></span>assunzioni<span class=\"_ _8\"></span> <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>delle <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alutazioni <span class=\"_ _0\"></span>effettuate <span class=\"_ _0\"></span>dalla<span class=\"_ _2b2\"> </span>direzione <span class=\"_ _0\"></span>aziendale, le <span class=\"_ _6\"></span>quali pre<span class=\"_ _0\"></span>ndono in <span class=\"_ _6\"></span>considerazione input <span class=\"_ _0\"></span>interni <span class=\"_ _0\"></span>ed <span class=\"_ _6\"></span>esterni di <span class=\"_ _6\"></span>informazioni, <span class=\"_ _6\"></span>caratterizz<span class=\"_ _8\"></span>ati<span class=\"_ _2b2\"> </span>quest\u2019ultimi <span class=\"_ _b\"> </span>da <span class=\"_ _b\"> </span>profili <span class=\"_ _b\"> </span>di  i<span class=\"_ _1\"></span>ncertezza, <span class=\"_ _b\"> </span>ad <span class=\"_ _b\"> </span>esempio: <span class=\"_ _b\"> </span>e<span class=\"_ _0\"></span>same <span class=\"_ _b\"> </span>del <span class=\"_ _7\"> </span>budget <span class=\"_ _b\"> </span>annuale, <span class=\"_ _b\"> </span>esame <span class=\"_ _b\"> </span>del <span class=\"_ _7\"> </span>piano <span class=\"_ _b\"> </span>economico<span class=\"_ _2b2\"> </span>finanziario di lungo<span class=\"_ _8\"></span> periodo ed analisi d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>i principali indi<span class=\"_ _8\"></span>catori di mercato.<span class=\"_ _2b2\"> </span>Nel <span class=\"_ _40\"> </span>determinare <span class=\"_ _4\"> </span>il <span class=\"_ _40\"> </span>valore <span class=\"_ _40\"> </span>d\u2019uso, <span class=\"_ _40\"> </span>i <span class=\"_ _40\"> </span>flussi <span class=\"_ _4\"> </span>f<span class=\"_ _0\"></span>inanziari<span class=\"_ _1\"></span> <span class=\"_ _40\"> </span>futuri <span class=\"_ _40\"> </span>attesi <span class=\"_ _4\"> </span>sono <span class=\"_ _12\"> </span>attualiz<span class=\"_ _8\"></span>zati <span class=\"_ _40\"> </span>utilizzando <span class=\"_ _40\"> </span>un <span class=\"_ _40\"> </span>tasso <span class=\"_ _4\"> </span>di<span class=\"_ _2b2\"> </span>attualizz<span class=\"_ _1\"></span>azione, la cui stima risente di valutazion<span class=\"_ _8\"></span>e e<span class=\"_ _0\"></span>d assunzioni svolt<span class=\"_ _8\"></span>e <span class=\"_ _0\"></span>da parte della direzion<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> aziendale, e che<span class=\"_ _2b2\"> </span>riflette <span class=\"_ _6\"></span>le <span class=\"_ _c\"></span>valutazioni <span class=\"_ _6\"></span>corrent<span class=\"ff7\">i <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>mercato <span class=\"_ _c\"></span>d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _6\"></span>cos<span class=\"_ _0\"></span>to <span class=\"_ _6\"></span>del <span class=\"_ _c\"></span>denaro <span class=\"_ _6\"></span>e <span class=\"_ _c\"></span>i <span class=\"_ _6\"></span>rischi <span class=\"_ _c\"></span>sp<span class=\"_ _1\"></span>ecifici <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>ll\u2019attivit\u00e0. <span class=\"_ _6\"></span>In <span class=\"_ _c\"></span>parti<span class=\"_ _1\"></span>colare, <span class=\"_ _6\"></span>il<span class=\"_ _2b2\"> </span></span>tasso <span class=\"_ _c\"></span>d<span class=\"_ _8\"></span>\u2019<span class=\"_ _0\"></span>attualizz<span class=\"_ _8\"></span>azione <span class=\"_ _c\"></span>\u00e8 <span class=\"_ _6\"></span>stato <span class=\"_ _c\"></span>costruito <span class=\"_ _0\"></span>secondo <span class=\"_ _c\"></span>le <span class=\"_ _6\"></span>principali <span class=\"_ _6\"></span>seguenti <span class=\"_ _c\"></span>a<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>sunzioni<span class=\"_ _1\"></span>: <span class=\"_ _c\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _6\"></span>Fre<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>Risk, <span class=\"_ _c\"></span>il <span class=\"_ _6\"></span>Country <span class=\"_ _c\"></span>Ri<span class=\"_ _1\"></span>sk<span class=\"_ _2b2\"> </span>premium <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>market <span class=\"_ _0\"></span>risk <span class=\"_ _0\"></span>premium <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _0\"></span>stati <span class=\"_ _0\"></span>determinati in <span class=\"_ _6\"></span>base <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>dati <span class=\"_ _0\"></span>osservabili <span class=\"_ _0\"></span>sul <span class=\"_ _0\"></span>mercato, <span class=\"_ _6\"></span>il <span class=\"_ _0\"></span>Beta <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>base<span class=\"_ _2b2\"> </span>ad una stima <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span>terminata in ba<span class=\"_ _1\"></span>se ad un cam<span class=\"_ _8\"></span>pione di societ\u00e0 comparabil<span class=\"_ _1\"></span>i. Si rimanda alla<span class=\"_ _8\"></span> n<span class=\"_ _0\"></span>ota n.8 <span class=\"ff2\">Atti<span class=\"_ _8\"></span>vit\u00e0 Immateriali <span class=\"ff7\">per l\u2019infor<span class=\"_ _8\"></span>mativa relativa ai risultati<span class=\"ff3\"> del te<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>t di <span class=\"ff2\">impairme<span class=\"_ _1\"></span>nt<span class=\"ff3\">.<span class=\"_ _2b2\"> </span></span></span></span></span></span>Determinazione d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>lle vite u<span class=\"_ _8\"></span>tili<span class=\"_ _2b2\"> </span>L\u2019ammortamento <span class=\"_ _8\"></span>dell<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>materiali <span class=\"_ _8\"></span>ed <span class=\"_ _8\"></span>immateriali<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>viene <span class=\"_ _8\"></span>rilevato <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>quote <span class=\"_ _8\"></span>cost<span class=\"_ _1\"></span>anti <span class=\"_ _8\"></span>lungo <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>vita <span class=\"_ _8\"></span>utile <span class=\"_ _8\"></span>stimata<span class=\"_ _2b2\"> </span>di ciascuna attivit\u00e0<span class=\"_ _1\"></span>. La vita utile economica \u00e8 det<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rminata<span class=\"_ _8\"></span> n<span class=\"_ _0\"></span>el momento in cui le attivit\u00e0<span class=\"_ _1\"></span> vengono acquistate ed<span class=\"_ _2b2\"> </span>\u00e8 <span class=\"_ _4d\"> </span>basata <span class=\"_ _4d\"> </span>sull\u2019esperienza<span class=\"_ _8\"></span> <span class=\"_ _b\"> </span>st<span class=\"ff3\">orica <span class=\"_ _4d\"> </span>per <span class=\"_ _4d\"> </span>analoghi <span class=\"_ _4d\"> </span>investi<span class=\"_ _8\"></span>menti, <span class=\"_ _b\"> </span>condizioni <span class=\"_ _d\"></span>di <span class=\"_ _4d\"> </span>mercato <span class=\"_ _4d\"> </span>e <span class=\"_ _4d\"> </span>anticipazioni <span class=\"_ _d\"></span>riguardanti<span class=\"_ _2b2\"> </span></span>eventi <span class=\"_ _6\"></span>futuri <span class=\"_ _c\"></span>ch<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>potrebbero <span class=\"_ _6\"></span>avere <span class=\"_ _c\"></span>impatto <span class=\"_ _6\"></span>sulla <span class=\"_ _6\"></span>vita <span class=\"_ _6\"></span>utile. <span class=\"_ _c\"></span>L\u2019eff<span class=\"_ _1\"></span>ettiva <span class=\"_ _6\"></span>vita <span class=\"_ _c\"></span>econo<span class=\"_ _8\"></span>mica, <span class=\"_ _c\"></span>pertant<span class=\"_ _1\"></span>o, <span class=\"_ _6\"></span>pu\u00f2 <span class=\"_ _c\"></span>differir<span class=\"_ _1\"></span>e<span class=\"_ _2b2\"> </span>dalla vita<span class=\"_ _8\"></span> utile stimata. <span class=\"_ _8\"></span>I<span class=\"_ _0\"></span>l <span class=\"_ _1\"></span>Gruppo valuta<span class=\"_ _8\"></span> annualmente <span class=\"_ _8\"></span>i cambiamenti <span class=\"_ _8\"></span>tecnologici al <span class=\"_ _8\"></span>f<span class=\"_ _0\"></span>ine di <span class=\"_ _8\"></span>aggiornare la <span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>ita uti<span class=\"_ _1\"></span>le<span class=\"_ _2b2\"> </span>residua. <span class=\"_ _8\"></span>Tale <span class=\"_ _8\"></span>aggiorna<span class=\"_ _1\"></span>mento <span class=\"_ _8\"></span>potrebbe <span class=\"_ _8\"></span>comportar<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>una <span class=\"_ _8\"></span>variazion<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>nel <span class=\"_ _8\"></span>periodo <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>ammortamento <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>quindi <span class=\"_ _8\"></span>anc<span class=\"_ _1\"></span>he<span class=\"_ _2b2\"> </span>della quota di am<span class=\"_ _8\"></span>mortamento a carico dell\u2019ese<span class=\"_ _1\"></span>rcizio e di qu<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>lli futuri. Relativament<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>vita <span class=\"_ _0\"></span>utile delle <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>immaterial<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>emerse <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>seguito della <span class=\"_ _0\"></span>PPA <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span><span class=\"ff2\">Purchase <span class=\"_ _0\"></span>Price Allocation</span>) <span class=\"_ _0\"></span>di<span class=\"_ _2b2\"> </span>IDS AirNav, <span class=\"_ _0\"></span>le s<span class=\"_ _0\"></span>tesse sono state <span class=\"_ _0\"></span>determinat<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>in coerenza con <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>criteri utilizzati nell\u2019ambito della valutazione del<span class=\"_ _2b2\"> </span>fair value<span class=\"ff3\"> dei n<span class=\"_ _1\"></span>et asset acquisit<span class=\"_ _8\"></span>i. </span>Fondi rischi Il <span class=\"_ _c\"></span>Gruppo <span class=\"_ _c\"></span>iscriv<span class=\"_ _1\"></span>e <span class=\"_ _c\"></span>nei <span class=\"_ _c\"></span>fondi <span class=\"_ _6\"></span>ris<span class=\"_ _0\"></span>chi <span class=\"_ _c\"></span>le <span class=\"_ _c\"></span>probabili<span class=\"_ _8\"></span> <span class=\"_ _d\"></span>passivit\u00e0 <span class=\"_ _6\"></span>riconducibili <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>vertenze <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>c<span class=\"_ _8\"></span>ontenziosi <span class=\"_ _c\"></span>con <span class=\"_ _c\"></span>il <span class=\"_ _c\"></span>personale,<span class=\"_ _2b2\"> </span>fornitori, <span class=\"_ _c\"></span>t<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rzi <span class=\"_ _c\"></span>e, <span class=\"_ _c\"></span>i<span class=\"_ _8\"></span>n <span class=\"_ _c\"></span>genere, <span class=\"_ _c\"></span>gli <span class=\"_ _6\"></span>altri <span class=\"_ _c\"></span>oneri <span class=\"_ _c\"></span>derivanti <span class=\"_ _6\"></span>da <span class=\"_ _c\"></span>obbligazioni <span class=\"_ _6\"></span>assunte. <span class=\"_ _c\"></span>Il <span class=\"_ _6\"></span>calcolo <span class=\"_ _c\"></span>degli <span class=\"_ _c\"></span>acca<span class=\"_ _1\"></span>ntonamenti <span class=\"_ _6\"></span>a<span class=\"_ _2b2\"> </span>fondo <span class=\"_ _4\"> </span>rischi <span class=\"_ _4\"> </span>comporta <span class=\"_ _4\"> </span>l\u2019a<span class=\"ff3\">ssunzion<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>di <span class=\"_ _4\"> </span>stime <span class=\"_ _4\"> </span>basate <span class=\"_ _4\"> </span>sulle <span class=\"_ _4\"> </span>correnti <span class=\"_ _4\"> </span>conoscenz<span class=\"_ _8\"></span>e <span class=\"_ _4\"> </span>di <span class=\"_ _40\"> </span>fattori <span class=\"_ _4\"> </span>che <span class=\"_ _4\"> </span>potrebbero<span class=\"_ _2b2\"> </span></span>modificarsi <span class=\"_ _4\"> </span>nel <span class=\"_ _4\"> </span>tempo, <span class=\"_ _4\"> </span>potendo <span class=\"_ _4\"> </span>generare <span class=\"_ _4\"> </span>esiti <span class=\"_ _4\"> </span>finali <span class=\"_ _4\"> </span>anche <span class=\"_ _4\"> </span>significativamente <span class=\"_ _4\"> </span>diversi <span class=\"_ _4\"> </span>da <span class=\"_ _4\"> </span>quelli <span class=\"_ _4\"> </span>tenuti <span class=\"_ _4\"> </span>in<span class=\"_ _2b2\"> </span>considerazione n<span class=\"_ _8\"></span>ella redazione del Bilancio Con<span class=\"_ _8\"></span>solidato.<span class=\"_ _2b2\"> </span>Fondo svalutazion<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> crediti <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> fondo svaluta<span class=\"_ _1\"></span>zione riman<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nze<span class=\"_ _2b2\"> </span>Il fondo svalutazion<span class=\"_ _1\"></span>e crediti e il fondo svalutazion<span class=\"_ _1\"></span>e rimanenze riflettono risp<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ttivamente<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>le stime connesse all<span class=\"_ _1\"></span>e<span class=\"_ _2b2\"> </span>perdite sui crediti del Gruppo in base al modello intro<span class=\"_ _8\"></span>dotto <span class=\"_ _0\"></span>dal principio IFRS 9 delle <span class=\"_ _0\"></span><span class=\"ff2\">Expected Credit Loss</span> (ECL)<span class=\"_ _2b2\"> </span>e la stima delle <span class=\"_ _8\"></span>parti di ricambio divenute o<span class=\"_ _1\"></span>bsolete e n<span class=\"_ _1\"></span>on pi\u00f9 utilizza<span class=\"_ _8\"></span>bili sugli impianti di riferi<span class=\"_ _1\"></span>mento. Il <span class=\"_ _8\"></span>modello <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>valutazione <span class=\"_ _8\"></span>utilizzato <span class=\"_ _8\"></span>dal <span class=\"_ _8\"></span>Gruppo <span class=\"_ _8\"></span>tiene <span class=\"_ _8\"></span>conto <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>deterioramento <span class=\"_ _8\"></span>del <span class=\"_ _16\"></span>merito c<span class=\"_ _8\"></span>reditizio <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>un <span class=\"_ _1\"></span>paniere<span class=\"_ _2b2\"> </span>di societ\u00e0 rappr<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>sentative d<span class=\"_ _8\"></span>el settore del trasporto a<span class=\"_ _1\"></span>ereo. Pur <span class=\"_ _4\"> </span>ritenendo <span class=\"_ _40\"> </span>congrui <span class=\"_ _4\"> </span>i <span class=\"_ _4\"> </span>fondi <span class=\"_ _40\"> </span>in <span class=\"_ _4\"> </span>argomento, <span class=\"_ _4\"> </span>l\u2019uso <span class=\"_ _4\"> </span>di <span class=\"_ _40\"> </span>ipotesi<span class=\"_ _1\"></span> <span class=\"_ _40\"> </span>diverse <span class=\"_ _4\"> </span>o <span class=\"_ _40\"> </span>il <span class=\"_ _4\"> </span>cambiamento<span class=\"_ _8\"></span> <span class=\"_ _40\"> </span>delle <span class=\"_ _40\"> </span>condizioni<span class=\"_ _2b2\"> </span>economiche potr<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>bbero riflette<span class=\"_ _1\"></span>rsi in variazioni <span class=\"_ _1\"></span>e, quindi, produ<span class=\"_ _8\"></span>rre un impatto sugli utili<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-583": {
   "value": "6.<span class=\"ffa ls0\"> <span class=\"_ _36\"> </span><span class=\"ff3\">Nuovi principi contabili, interpretazioni e modifiche adottate dal Gruppo<span class=\"_ _2b2\"> </span></span></span>I principi <span class=\"_ _8\"></span>contabili adotta<span class=\"_ _1\"></span>ti <span class=\"_ _1\"></span>per la <span class=\"_ _8\"></span>redazione del <span class=\"_ _8\"></span>Bilancio Con<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>olidato a<span class=\"_ _1\"></span>l 31<span class=\"_ _8\"></span> dicembre <span class=\"_ _1\"></span>2024 s<span class=\"_ _1\"></span>ono con<span class=\"_ _1\"></span>formi a<span class=\"_ _8\"></span> quelli<span class=\"_ _2b2\"> </span>utilizzati<span class=\"_ _8\"></span> <span class=\"_ _6\"></span>per <span class=\"_ _6\"></span>la <span class=\"_ _0\"></span>redazione <span class=\"_ _0\"></span>del <span class=\"_ _6\"></span>Bilancio <span class=\"_ _0\"></span>Consoli<span class=\"_ _1\"></span>dato <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _6\"></span>dicembre <span class=\"_ _0\"></span>2023. <span class=\"_ _0\"></span>Le <span class=\"_ _0\"></span>modifiche <span class=\"_ _0\"></span>ed <span class=\"_ _6\"></span>interpr<span class=\"_ _1\"></span>etazioni <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>si<span class=\"_ _2b2\"> </span>applicano <span class=\"_ _6\"></span>per <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>prima <span class=\"_ _6\"></span>volta <span class=\"_ _c\"></span>nel <span class=\"_ _6\"></span>2024 <span class=\"_ _6\"></span>non <span class=\"_ _6\"></span>hanno <span class=\"_ _6\"></span>prodotto <span class=\"_ _6\"></span>impatti <span class=\"_ _6\"></span>sul <span class=\"_ _c\"></span>Bi<span class=\"_ _8\"></span>lancio <span class=\"_ _c\"></span>Consoli<span class=\"_ _1\"></span>dato. <span class=\"_ _6\"></span>Il <span class=\"_ _6\"></span>Gruppo <span class=\"_ _6\"></span>non <span class=\"_ _6\"></span>ha<span class=\"_ _2b2\"> </span>adottato antici<span class=\"_ _1\"></span>patamente al<span class=\"_ _1\"></span>cun nuovo principio,<span class=\"_ _1\"></span> interpretazion<span class=\"_ _1\"></span>e o modifica <span class=\"_ _1\"></span>emesso ma non a<span class=\"_ _8\"></span>ncora in vigore. Nuovi <span class=\"_ _0\"></span>principi contabili, <span class=\"_ _0\"></span>modifiche <span class=\"_ _0\"></span>ed <span class=\"_ _0\"></span>interpretazioni <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>hanno pr<span class=\"_ _0\"></span>odotto impatti <span class=\"_ _0\"></span>sul <span class=\"_ _0\"></span>Bilancio <span class=\"_ _0\"></span>Consolidato<span class=\"_ _2b2\"> </span>del Gruppo Di <span class=\"_ _4d\"> </span>seguito <span class=\"_ _4d\"> </span>viene <span class=\"_ _4d\"> </span>riportato <span class=\"_ _4d\"> </span>un <span class=\"_ _4d\"> </span>elenco <span class=\"_ _4d\"> </span>dei <span class=\"_ _4d\"> </span>nuovi <span class=\"_ _b\"> </span>princi<span class=\"_ _1\"></span>pi <span class=\"_ _4d\"> </span>contabili, <span class=\"_ _4d\"> </span>modifiche <span class=\"_ _4d\"> </span>ed <span class=\"_ _4d\"> </span>interpretazioni <span class=\"_ _d\"></span>applicabili <span class=\"_ _d\"> </span>al<span class=\"_ _2b2\"> </span>Gruppo, a far <span class=\"_ _1\"></span>data dal 1\u00b0 ge<span class=\"_ _1\"></span>nnaio 2024, <span class=\"_ _1\"></span>ed improduttivi<span class=\"_ _8\"></span> d<span class=\"_ _0\"></span>i impatti signi<span class=\"_ _8\"></span>f<span class=\"_ _0\"></span>icativi sul B<span class=\"_ _8\"></span>ilancio Consolidato:<span class=\"_ _2b2\"> </span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">Amendment <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>I<span class=\"_ _0\"></span>FRS <span class=\"_ _0\"></span>16 <span class=\"_ _0\"></span>Leases: <span class=\"_ _0\"></span>Lease <span class=\"_ _0\"></span>L<span class=\"_ _0\"></span>iability <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>Sa<span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>Lease <span class=\"_ _0\"></span>Back <span class=\"_ _c\"></span><span class=\"ff7\">\u2013<span class=\"ff3\"> <span class=\"_ _0\"></span>emesso <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>22 <span class=\"_ _6\"></span>settembre <span class=\"_ _0\"></span>2022, e<span class=\"_ _0\"></span>d<span class=\"_ _2b2\"> </span></span></span></span></span>omologato <span class=\"_ _e\"> </span>il <span class=\"_ _e\"> </span>20 <span class=\"_ _35\"> </span>novembre <span class=\"_ _e\"> </span>2023. <span class=\"_ _e\"> </span>Tali <span class=\"_ _e\"> </span>modifiche <span class=\"_ _e\"> </span>richiedono <span class=\"_ _e\"> </span>a <span class=\"_ _35\"> </span>un <span class=\"_ _e\"> </span>locatario<span class=\"_ _0\"></span>-venditore <span class=\"_ _e\"> </span>di <span class=\"_ _e\"> </span>v<span class=\"_ _0\"></span>aluta<span class=\"_ _8\"></span>re<span class=\"_ _2b2\"> </span>successivament<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>la <span class=\"_ _c\"></span>pas<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>rivante <span class=\"_ _6\"></span>da <span class=\"_ _6\"></span>una <span class=\"_ _c\"></span>r<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>trolocazi<span class=\"_ _1\"></span>one <span class=\"_ _6\"></span>in <span class=\"_ _c\"></span>modo <span class=\"_ _6\"></span>tale <span class=\"_ _6\"></span>da <span class=\"_ _6\"></span>non <span class=\"_ _c\"></span>ril<span class=\"_ _1\"></span>evare <span class=\"_ _6\"></span>alcun <span class=\"_ _6\"></span>importo<span class=\"_ _2b2\"> </span>dell\u2019utile <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>lla <span class=\"_ _8\"></span>perdi<span class=\"ff3\">ta <span class=\"_ _16\"></span>riferita <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>diritto <span class=\"_ _16\"></span>di <span class=\"_ _8\"></span>utilizzo <span class=\"_ _8\"></span>mantenuto. <span class=\"_ _16\"></span>I <span class=\"_ _8\"></span>nuovi <span class=\"_ _8\"></span>requisiti <span class=\"_ _16\"></span>non <span class=\"_ _8\"></span>impediscono <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>v<span class=\"_ _1\"></span>enditore<span class=\"_ _2b2\"> </span></span>di <span class=\"_ _6\"></span>rilevare <span class=\"_ _c\"></span>a <span class=\"_ _6\"></span>conto <span class=\"_ _6\"></span>economico <span class=\"_ _6\"></span>eventuali <span class=\"_ _c\"></span>utili<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>o <span class=\"_ _6\"></span>perdite <span class=\"_ _6\"></span>relativi <span class=\"_ _c\"></span>a<span class=\"_ _1\"></span>lla <span class=\"_ _6\"></span>risoluzione <span class=\"_ _6\"></span>parziale <span class=\"_ _c\"></span>e/<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>integrale <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>un<span class=\"_ _2b2\"> </span>lease. <span class=\"_ _7\"> </span>L\u2019emendamento <span class=\"_ _7\"> </span>al  principi<span class=\"_ _1\"></span>o  no<span class=\"_ _1\"></span>n  pre<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>crive  tu<span class=\"_ _8\"></span>ttavia  specifici<span class=\"_ _8\"></span>  requisiti  pe<span class=\"_ _8\"></span>r  la  misurazion<span class=\"_ _8\"></span>e  di  una<span class=\"_ _2b2\"> </span>passivit\u00e0 da leasing deriva<span class=\"_ _8\"></span>nte da <span class=\"_ _0\"></span>una retrolocazi<span class=\"_ _8\"></span>one, demandando alla definizione<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>di una accounting policy<span class=\"_ _2b2\"> </span>ai <span class=\"_ _d\"></span>sensi <span class=\"_ _d\"></span>di <span class=\"_ _c\"></span>IAS <span class=\"_ _d\"></span>8 <span class=\"_ _d\"></span>per <span class=\"_ _d\"></span>la <span class=\"_ _d\"></span>modalit\u00e0 <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>misurazione <span class=\"_ _c\"></span>della <span class=\"_ _d\"></span>passivit\u00e0. <span class=\"_ _c\"></span>Le <span class=\"_ _d\"></span>modifiche <span class=\"_ _c\"></span>non <span class=\"_ _d\"></span>hanno <span class=\"_ _d\"></span>prodotto <span class=\"_ _d\"></span>alcun<span class=\"_ _2b2\"> </span>impatto sul bila<span class=\"_ _1\"></span>ncio consolidat<span class=\"_ _1\"></span>o;<span class=\"_ _2b2\"> </span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">Amendment <span class=\"_ _0\"></span>to I<span class=\"_ _0\"></span>AS 1: <span class=\"_ _6\"></span>Classific<span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>tion of <span class=\"_ _0\"></span>L<span class=\"_ _0\"></span>iabiliti<span class=\"_ _8\"></span>es <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>current or <span class=\"_ _6\"></span>non-current<span class=\"ff3\"> <span class=\"_ _0\"></span><span class=\"ff7\">\u2013</span> <span class=\"_ _0\"></span>emesso il <span class=\"_ _6\"></span>23 <span class=\"_ _0\"></span>gennaio 2020, <span class=\"_ _0\"></span>ed<span class=\"_ _2b2\"> </span></span></span></span>omologato il <span class=\"_ _0\"></span>19 <span class=\"_ _0\"></span>dicembre 2023. <span class=\"_ _0\"></span>Con tale <span class=\"_ _0\"></span>modifica lo <span class=\"_ _0\"></span>IASB <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>pubblicato delle <span class=\"_ _0\"></span>modifiche ai <span class=\"_ _0\"></span>paragrafi da <span class=\"_ _0\"></span>69<span class=\"_ _2b2\"> </span>a 76 <span class=\"_ _8\"></span>dello IAS 1 <span class=\"_ _8\"></span>per specific<span class=\"_ _1\"></span>are i <span class=\"_ _8\"></span>requisiti necessari <span class=\"_ _8\"></span>per classificar<span class=\"_ _1\"></span>e le pa<span class=\"_ _8\"></span>ssivit\u00e0 come <span class=\"_ _1\"></span>correnti <span class=\"_ _1\"></span>o non<span class=\"_ _1\"></span> correnti<span class=\"_ _1\"></span>.<span class=\"_ _2b2\"> </span>Le<span class=\"ls0\"> <span class=\"_ _6\"></span>modifiche <span class=\"_ _0\"></span>chiariscono <span class=\"_ _6\"></span>cosa <span class=\"_ _6\"></span>si <span class=\"_ _6\"></span>intende <span class=\"_ _6\"></span>per <span class=\"_ _6\"></span>diritto <span class=\"_ _0\"></span>di <span class=\"_ _c\"></span>poste<span class=\"_ _1\"></span>rgazione <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>lla <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>cadenza<span class=\"_ _1\"></span>, <span class=\"_ _6\"></span>che <span class=\"_ _6\"></span>tale <span class=\"_ _6\"></span>diritto <span class=\"_ _6\"></span>deve<span class=\"_ _2b2\"> </span></span>esistere alla chiu<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>ura dell\u2019eserciz<span class=\"_ _8\"></span>io, e che la classificazione non <span class=\"_ _1\"></span>\u00e8 impattata da<span class=\"_ _1\"></span>lla probabilit\u00e0<span class=\"_ _1\"></span> con cui l\u2019entit\u00e0<span class=\"_ _2b2\"> </span>eserciter\u00e0 il proprio diritto di post<span class=\"_ _1\"></span>ergazione. Viene<span class=\"_ _1\"></span> infine chiarito che solamente<span class=\"_ _1\"></span> se un derivato implicito in<span class=\"_ _2b2\"> </span>una <span class=\"_ _8\"></span>passivit\u00e0 <span class=\"_ _8\"></span>con<span class=\"_ _1\"></span>vertibile <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>esso <span class=\"_ _8\"></span>stesso <span class=\"_ _8\"></span>uno <span class=\"_ _8\"></span>stru<span class=\"_ _8\"></span>mento <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>capitale, <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>scadenza <span class=\"_ _8\"></span>della<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>passivit\u00e0 <span class=\"_ _8\"></span>non <span class=\"_ _8\"></span>ha <span class=\"_ _8\"></span>impatto<span class=\"_ _2b2\"> </span>sulla sua classificazi<span class=\"_ _8\"></span>one. <span class=\"_ _0\"></span>In data 31 ottob<span class=\"_ _1\"></span>re 2022 \u00e8 stato altres\u00ec pubblicato un ult<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>riore <span class=\"ff2\">amendment </span>allo IAS<span class=\"_ _2b2\"> </span>1, ovvero<span class=\"_ _1\"></span> <span class=\"ff2\">Non-curre<span class=\"_ _1\"></span>nt Lia<span class=\"_ _1\"></span>bilities <span class=\"_ _1\"></span>with Coven<span class=\"_ _8\"></span>an<span class=\"_ _0\"></span>ts<span class=\"ff7\">, secon<span class=\"_ _8\"></span>do cui un\u2019entit\u00e0<span class=\"_ _8\"></span> classifica il<span class=\"_ _8\"></span> proprio de<span class=\"_ _1\"></span>bito come<span class=\"_ _8\"></span> non<span class=\"_ _2b2\"> </span></span></span>corrente <span class=\"_ _6\"></span>solo <span class=\"_ _c\"></span>se <span class=\"_ _c\"></span>pu\u00f2 <span class=\"_ _6\"></span>evitare <span class=\"_ _c\"></span>di <span class=\"_ _6\"></span>estinguere <span class=\"_ _c\"></span>il <span class=\"_ _6\"></span>debito <span class=\"_ _c\"></span>ne<span class=\"_ _1\"></span>i <span class=\"_ _c\"></span>12 <span class=\"_ _6\"></span>mesi <span class=\"_ _c\"></span>successi<span class=\"_ _1\"></span>vi <span class=\"_ _c\"></span>alla<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>data<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>bilancio. <span class=\"_ _6\"></span>Spesso <span class=\"_ _c\"></span>la<span class=\"_ _2b2\"> </span>capacit\u00e0  di  un\u2019entit\u00e0<span class=\"_ _1\"></span>  di  produrre  tale  classifica<span class=\"_ _8\"></span>zione  \u00e8 <span class=\"_ _4\"> </span>subo<span class=\"_ _1\"></span>rdinata  al  rispetto<span class=\"_ _1\"></span>  di  t<span class=\"_ _0\"></span><span class=\"ff3\">alune  clausole,  cd.<span class=\"_ _2b2\"> </span></span>covenants. <span class=\"_ _d\"></span>La <span class=\"_ _4d\"> </span>modifica <span class=\"_ _4d\"> </span>in <span class=\"_ _4d\"> </span>oggetto <span class=\"_ _4d\"> </span>specifica <span class=\"_ _4d\"> </span>che <span class=\"_ _4d\"> </span>i <span class=\"_ _4d\"> </span>covenants <span class=\"_ _4d\"> </span>da <span class=\"_ _4d\"> </span>rispettare <span class=\"_ _d\"></span>dopo <span class=\"_ _4d\"> </span>la <span class=\"_ _4d\"> </span>data <span class=\"_ _4d\"> </span>di <span class=\"_ _b\"> </span>bilancio <span class=\"_ _4d\"> </span>non<span class=\"_ _2b2\"> </span>incidono <span class=\"_ _8\"></span>sulla <span class=\"_ _8\"></span>classificazione <span class=\"_ _8\"></span>del <span class=\"_ _1\"></span>debito <span class=\"_ _8\"></span>come <span class=\"_ _1\"></span>corrente <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>non<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>corrente, <span class=\"_ _8\"></span>quanto pi<span class=\"_ _8\"></span>utto<span class=\"_ _0\"></span>sto <span class=\"_ _1\"></span>si <span class=\"_ _8\"></span>rende <span class=\"_ _8\"></span>ne<span class=\"_ _0\"></span>cessari<span class=\"_ _1\"></span>a<span class=\"_ _2b2\"> </span>adeguata <span class=\"_ _4d\"> </span>informativa <span class=\"_ _d\"></span>nell\u2019ambito <span class=\"_ _d\"></span>delle <span class=\"_ _4d\"> </span>note <span class=\"_ _4d\"> </span>esplicative. <span class=\"_ _d\"></span>L<span class=\"_ _0\"></span>e <span class=\"_ _4d\"> </span>suddett<span class=\"_ _1\"></span>e <span class=\"_ _4d\"> </span>modifiche <span class=\"_ _d\"> </span>non<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>hanno <span class=\"_ _b\"> </span>avuto <span class=\"_ _d\"> </span>alcun<span class=\"_ _2b2\"> </span>impatto sul bila<span class=\"_ _1\"></span>ncio consolidat<span class=\"_ _1\"></span>o;<span class=\"_ _2b2\"> </span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2 fc0\">Amendment <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>IAS <span class=\"_ _8\"></span>7 <span class=\"_ _8\"></span>Statements <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>Cash <span class=\"_ _8\"></span>Flows <span class=\"_ _8\"></span>and <span class=\"_ _8\"></span>IFRS <span class=\"_ _8\"></span>7 <span class=\"_ _8\"></span>Financial <span class=\"_ _8\"></span>Instrument<span class=\"_ _8\"></span>s: <span class=\"_ _1\"></span>Diclosures: <span class=\"_ _8\"></span>Suppli<span class=\"_ _1\"></span>er <span class=\"_ _8\"></span>Finance<span class=\"_ _2b2\"> </span></span></span>Arrangements<span class=\"_ _1\"></span> <span class=\"_ _8\"></span><span class=\"ff7\">\u2013<span class=\"ff3\"> e<span class=\"_ _1\"></span>messo <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>25 <span class=\"_ _8\"></span>maggio <span class=\"_ _8\"></span>2023, <span class=\"_ _8\"></span>omologato <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>15 <span class=\"_ _8\"></span>maggio <span class=\"_ _8\"></span>2<span class=\"_ _0\"></span>024. <span class=\"_ _8\"></span>Le <span class=\"_ _8\"></span>modifiche <span class=\"_ _8\"></span>riguardano <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>requisiti<span class=\"_ _2b2\"> </span></span></span>di <span class=\"_ _8\"></span>informativa <span class=\"_ _8\"></span>riferiti agl<span class=\"_ _8\"></span>i accordi <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>reverse <span class=\"_ _8\"></span>f<span class=\"_ _0\"></span>actoring, <span class=\"_ _8\"></span>richiedendo <span class=\"_ _8\"></span>indicazion<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>di termini <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>condizioni <span class=\"_ _8\"></span>relativi<span class=\"_ _2b2\"> </span>a <span class=\"_ _6\"></span>tali <span class=\"_ _0\"></span>accordi, <span class=\"_ _6\"></span>gli <span class=\"_ _0\"></span>importi <span class=\"_ _6\"></span>dell<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>passivit\u00e0 <span class=\"_ _0\"></span>coperte <span class=\"_ _6\"></span>da <span class=\"_ _0\"></span>tali <span class=\"_ _0\"></span>accordi <span class=\"_ _6\"></span>ed <span class=\"_ _6\"></span>indicazione <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>voce <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>passivit\u00e0 <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>cui<span class=\"_ _2b2\"> </span>sono <span class=\"_ _8\"></span>esposte <span class=\"_ _1\"></span>le <span class=\"_ _8\"></span>stesse <span class=\"_ _1\"></span>nello <span class=\"_ _8\"></span>stato <span class=\"_ _8\"></span>patrimoniale <span class=\"_ _8\"></span>e a<span class=\"_ _1\"></span>ltre <span class=\"_ _8\"></span>informazioni.<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>Le mo<span class=\"_ _8\"></span>difiche n<span class=\"_ _8\"></span>on hanno <span class=\"_ _8\"></span>prodotto <span class=\"_ _8\"></span>alcun<span class=\"_ _2b2\"> </span>impatto sul bila<span class=\"_ _1\"></span>ncio consolidat<span class=\"_ _1\"></span>o. Nuovi <span class=\"_ _6\"></span>principi <span class=\"_ _6\"></span>contabili, <span class=\"_ _6\"></span>interpretazioni <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>modifiche <span class=\"_ _6\"></span>efficaci <span class=\"_ _6\"></span>per <span class=\"_ _6\"></span>periodi <span class=\"_ _c\"></span>s<span class=\"_ _1\"></span>uccessivi<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _6\"></span>dicembre <span class=\"_ _6\"></span>2024 <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>non<span class=\"_ _2b2\"> </span>adottati dal<span class=\"_ _1\"></span> Gruppo in via anti<span class=\"_ _1\"></span>cipata<span class=\"_ _2b2\"> </span>Di <span class=\"_ _4d\"> </span>seguito <span class=\"_ _4d\"> </span>v<span class=\"_ _0\"></span>iene <span class=\"_ _d\"></span>riportato <span class=\"_ _4d\"> </span>un <span class=\"_ _4d\"> </span>e<span class=\"_ _0\"></span>lenco <span class=\"_ _4d\"> </span>dei <span class=\"_ _4d\"> </span>nuovi <span class=\"_ _4d\"> </span>pr<span class=\"_ _0\"></span>incipi <span class=\"_ _d\"> </span>contabili, <span class=\"_ _4d\"> </span>modifiche <span class=\"_ _4d\"> </span>ed <span class=\"_ _4d\"> </span>interpretazioni <span class=\"_ _4d\"> </span>che <span class=\"_ _4d\"> </span>s<span class=\"_ _0\"></span>arann<span class=\"_ _1\"></span>o<span class=\"_ _2b2\"> </span>applicati <span class=\"_ _8\"></span>dal <span class=\"_ _8\"></span>Gruppo <span class=\"_ _8\"></span>negli <span class=\"_ _8\"></span>esercizi <span class=\"_ _8\"></span>successivi <span class=\"_ _8\"></span>all\u2019esercizio <span class=\"_ _8\"></span>chiuso <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>31 <span class=\"_ _8\"></span>dicembre <span class=\"_ _8\"></span>2024, <span class=\"_ _8\"></span>di c<span class=\"_ _8\"></span>ui il<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>Gruppo <span class=\"_ _8\"></span>ne <span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>aluter<span class=\"_ _1\"></span>\u00e0<span class=\"_ _2b2\"> </span>la <span class=\"_ _8\"></span>sussistenza<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>eventuali <span class=\"_ _8\"></span>impatti <span class=\"_ _8\"></span>att<span class=\"_ _8\"></span>esi <span class=\"_ _1\"></span>in <span class=\"_ _8\"></span>sede <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>prim<span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>adozione, <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>da <span class=\"_ _8\"></span>valutazio<span class=\"_ _8\"></span>ni pr<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>liminari <span class=\"_ _8\"></span>se<span class=\"_ _8\"></span>mb<span class=\"_ _0\"></span>rerebbe<span class=\"_ _8\"></span>ro<span class=\"_ _2b2\"> </span>non emergere:<span class=\"_ _1\"></span> \u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">Amendment to <span class=\"_ _0\"></span>IAS 21 <span class=\"_ _0\"></span>The eff<span class=\"_ _0\"></span>ects of <span class=\"_ _0\"></span>Changes in <span class=\"_ _0\"></span>Foreign Exchange <span class=\"_ _0\"></span>Rates: Lack of<span class=\"_ _0\"></span> Exchangeability <span class=\"_ _6\"></span><span class=\"ff7\">\u2013<span class=\"ff3\"> emesso<span class=\"_ _2b2\"> </span></span></span></span></span>il <span class=\"_ _6\"></span>15 <span class=\"_ _6\"></span>agosto <span class=\"_ _0\"></span>2023 <span class=\"_ _6\"></span>ed <span class=\"_ _6\"></span>omologa<span class=\"_ _1\"></span>to <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>data <span class=\"_ _0\"></span>12 <span class=\"_ _6\"></span>novembre <span class=\"_ _0\"></span>2024. <span class=\"_ _c\"></span><span class=\"ff7\">L\u2019<span class=\"_ _1\"></span>emendamento <span class=\"_ _0\"></span>chiarisce <span class=\"_ _6\"></span>quando<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>una <span class=\"_ _0\"></span>valuta<span class=\"_ _2b2\"> </span></span>non <span class=\"_ _c\"></span>pu\u00f2 <span class=\"_ _c\"></span>esser<span class=\"_ _1\"></span>e <span class=\"_ _c\"></span>convertita<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>in <span class=\"_ _c\"></span>un\u2019altra, <span class=\"_ _c\"></span>com<span class=\"_ _1\"></span>e <span class=\"_ _c\"></span>stimare <span class=\"_ _c\"></span>il <span class=\"_ _c\"></span>ta<span class=\"_ _1\"></span>sso <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>cambio <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>l\u2019informa<span class=\"_ _1\"></span>tiva <span class=\"_ _c\"></span>da <span class=\"_ _c\"></span>fornire <span class=\"_ _c\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _c\"></span>nota<span class=\"_ _2b2\"> </span>integrativa. La mo<span class=\"_ _8\"></span>dif<span class=\"_ _0\"></span>ica ent<span class=\"_ _8\"></span>ra in vigore dal 1\u00b0 gennaio <span class=\"_ _8\"></span>2<span class=\"_ _0\"></span>025,<span class=\"_ _2b2\"> </span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">Amendment <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>I<span class=\"_ _0\"></span>FRS <span class=\"_ _0\"></span>9 <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>nd <span class=\"_ _0\"></span>IFRS <span class=\"_ _0\"></span>7: <span class=\"_ _6\"></span>Classification and <span class=\"_ _6\"></span>Measurement of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Financial <span class=\"_ _0\"></span>Instruments <span class=\"_ _c\"></span><span class=\"ff7\">\u2013<span class=\"ff3\"> e<span class=\"_ _0\"></span>messo <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>30<span class=\"_ _2b2\"> </span></span></span></span></span>maggio <span class=\"_ _b\"> </span>2024, <span class=\"_ _7\"> </span>in <span class=\"_ _b\"> </span>attesa <span class=\"_ _b\"> </span>di <span class=\"_ _b\"> </span>omologazione. <span class=\"_ _b\"> </span>Tali <span class=\"_ _7\"> </span>modifiche <span class=\"_ _4d\"> </span>hanno <span class=\"_ _7\"> </span>principalmente <span class=\"_ _4d\"> </span>la <span class=\"_ _7\"> </span>finalit\u00e0 <span class=\"_ _b\"> </span>di <span class=\"_ _7\"> </span>chiarire <span class=\"_ _b\"> </span>la<span class=\"_ _2b2\"> </span>classificazion<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>delle <span class=\"_ _6\"></span>attivit\u00e0 <span class=\"_ _6\"></span>finanziarie <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>caratteristi<span class=\"_ _8\"></span>che <span class=\"_ _c\"></span>ESG <span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>imili, <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>quanto <span class=\"_ _0\"></span>i <span class=\"_ _c\"></span>fatt<span class=\"_ _8\"></span>or<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>ESG <span class=\"_ _6\"></span>potrebbero<span class=\"_ _2b2\"> </span>influenzare<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>prestiti <span class=\"_ _6\"></span>qua<span class=\"_ _0\"></span>ndo <span class=\"_ _6\"></span>gli <span class=\"_ _6\"></span>stessi <span class=\"_ _6\"></span>sono <span class=\"_ _c\"></span>misu<span class=\"_ _1\"></span>rati <span class=\"_ _6\"></span>al <span class=\"_ _c\"></span>co<span class=\"_ _8\"></span>sto <span class=\"_ _c\"></span>ammo<span class=\"_ _1\"></span>rtizzato <span class=\"_ _6\"></span>o <span class=\"_ _c\"></span>al<span class=\"_ _8\"></span> <span class=\"_ _c\"></span><span class=\"ff2\">fair <span class=\"_ _c\"></span>value<span class=\"_ _1\"></span><span class=\"ff3\">, <span class=\"_ _6\"></span>fornendo <span class=\"_ _6\"></span>delle<span class=\"_ _2b2\"> </span></span></span>indicazioni <span class=\"_ _8\"></span>su co<span class=\"_ _8\"></span>me dovreb<span class=\"_ _1\"></span>bero <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ssere <span class=\"_ _8\"></span>valutati <span class=\"_ _8\"></span>i flussi <span class=\"_ _8\"></span>contrattuali <span class=\"_ _8\"></span>su ta<span class=\"_ _1\"></span>li <span class=\"_ _8\"></span>tipologie di <span class=\"_ _8\"></span>finanziamento<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>Inoltre,<span class=\"_ _2b2\"> </span>sono  stati<span class=\"_ _1\"></span>  introdotte<span class=\"_ _1\"></span>  alcu<span class=\"_ _1\"></span>ne  linee <span class=\"_ _7\"> </span>guida  per  i<span class=\"_ _1\"></span>l  rego<span class=\"_ _8\"></span>lamento  delle  pa<span class=\"_ _1\"></span>ssivit\u00e0  tr<span class=\"_ _8\"></span>amite  l\u2019uso  di <span class=\"_ _7\"> </span>sistemi  di<span class=\"_ _2b2\"> </span>pagamento elettro<span class=\"_ _1\"></span>nici, chiarendo la data<span class=\"_ _8\"></span> in cui \u00e8<span class=\"_ _0\"></span> possi<span class=\"_ _1\"></span>bile procedere con la <span class=\"ff2\">derecogniti<span class=\"_ _8\"></span>o<span class=\"_ _0\"></span>n<span class=\"ff3\"> <span class=\"ff7\">di un\u2019attivit\u00e0 e/o<span class=\"_ _2b2\"> </span></span></span></span>di una passivit\u00e0. Sono stati inoltre <span class=\"_ _0\"></span>ampliati i fabbisogni di disclosure atti a garantire la trasparenza verso gli<span class=\"_ _2b2\"> </span>stakeholder <span class=\"_ _6\"></span>relativament<span class=\"_ _8\"></span>e <span class=\"_ _c\"></span>agli<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>strumenti <span class=\"_ _6\"></span>rappresentativi <span class=\"_ _c\"></span>di<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>capital<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>v<span class=\"_ _0\"></span>alutati <span class=\"_ _6\"></span>al <span class=\"_ _c\"></span><span class=\"ff2\">fai<span class=\"_ _8\"></span>r <span class=\"_ _c\"></span>value <span class=\"_ _6\"></span>through <span class=\"_ _6\"></span>OCI<span class=\"ff3\"> <span class=\"_ _c\"></span>con<span class=\"_ _2b2\"> </span></span></span>caratteristiche<span class=\"_ _8\"></span> <span class=\"_ _6\"></span>contingenti, quali <span class=\"_ _0\"></span>gli <span class=\"_ _0\"></span>investimenti connessi <span class=\"_ _0\"></span>ad <span class=\"_ _0\"></span>obiettivi<span class=\"_ _8\"></span> <span class=\"_ _6\"></span>ESG. Le <span class=\"_ _0\"></span>suddette <span class=\"_ _0\"></span>modifiche s<span class=\"_ _0\"></span>aranno<span class=\"_ _2b2\"> </span>applicabili<span class=\"_ _1\"></span>, previa omologaz<span class=\"_ _8\"></span>ione, a partire dal 1\u00b0 gennai<span class=\"_ _8\"></span>o 2026 ed \u00e8 concessa l\u2019adozi<span class=\"_ _8\"></span>one<span class=\"_ _0\"></span> anticipata<span class=\"ff3\">; </span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">Annual <span class=\"_ _b\"> </span>Improvements <span class=\"_ _b\"> </span>Volume <span class=\"_ _b\"> </span>11  <span class=\"ff7\">\u2013<span class=\"ff3\"> <span class=\"_ _4d\"> </span>emesso <span class=\"_ _7\"> </span>il <span class=\"_ _b\"> </span>18 <span class=\"_ _7\"> </span>luglio <span class=\"_ _b\"> </span>2024, <span class=\"_ _7\"> </span>in <span class=\"_ _b\"> </span>attesa <span class=\"_ _b\"> </span>di <span class=\"_ _7\"> </span>omologazione. <span class=\"_ _b\"> </span>Tale <span class=\"_ _7\"> </span>ciclo <span class=\"_ _b\"> </span>di<span class=\"_ _2b2\"> </span></span></span></span></span>improvements <span class=\"_ _12\"> </span><span class=\"ff3\">propone <span class=\"_ _12\"> </span>modifiche <span class=\"_ _13\"> </span>applica<span class=\"_ _8\"></span>bili <span class=\"_ _13\"> </span>a <span class=\"_ _13\"> </span>diversi <span class=\"_ _12\"> </span>principi <span class=\"_ _12\"> </span>disciplinando <span class=\"_ _12\"> </span>la <span class=\"_ _13\"> </span>fattispeci<span class=\"_ _1\"></span>e <span class=\"_ _13\"> </span>di <span class=\"_ _f\"> </span><span class=\"ff2\">hedge<span class=\"_ _2b2\"> </span></span></span>accounting <span class=\"_ _6\"></span><span class=\"ff3\">per <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span></span>first-time <span class=\"_ _6\"></span>adopter<span class=\"ff3\"> <span class=\"_ _6\"></span>(IFRS <span class=\"_ _6\"></span>1), <span class=\"_ _6\"></span>la <span class=\"_ _c\"></span></span>discl<span class=\"_ _8\"></span>osure<span class=\"ff3\"> <span class=\"_ _c\"></span>da <span class=\"_ _0\"></span>rendere <span class=\"_ _6\"></span>in <span class=\"_ _c\"></span>t<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rmini <span class=\"_ _0\"></span>di <span class=\"_ _c\"></span><span class=\"ff2\">gain <span class=\"_ _6\"></span>or <span class=\"_ _6\"></span>loss</span> <span class=\"_ _6\"></span>derivante<span class=\"_ _2b2\"> </span></span>dalla <span class=\"_ _0\"></span><span class=\"ff2\">derecognition <span class=\"_ _0\"></span><span class=\"ff7\">di <span class=\"_ _0\"></span>strumenti <span class=\"_ _0\"></span>finanziari <span class=\"_ _0\"></span>(IFRS <span class=\"_ _0\"></span>7) <span class=\"_ _6\"></span>e <span class=\"_ _0\"></span>l\u2019introduzione <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>una <span class=\"_ _6\"></span></span>guidance</span> <span class=\"_ _6\"></span><span class=\"ff7\">per <span class=\"_ _0\"></span>l\u2019implementazi<span class=\"_ _1\"></span>one<span class=\"_ _2b2\"> </span></span>di <span class=\"_ _0\"></span>IFRS <span class=\"_ _0\"></span>7, <span class=\"_ _0\"></span>taluni chiarimenti <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span><span class=\"ff2\">dericognition</span> di <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span><span class=\"ff2\">lease <span class=\"_ _6\"></span>liabili<span class=\"_ _1\"></span>ties<span class=\"ff3\"> <span class=\"_ _0\"></span><span class=\"ff7\">(IFRS 9<span class=\"_ _0\"></span>), l\u2019identificazione dell\u2019agente<span class=\"_ _2b2\"> </span></span></span></span>di <span class=\"_ _4\"> </span>fatto<span class=\"_ _8\"></span> <span class=\"_ _4\"> </span>nella  valutazione  del <span class=\"_ _4\"> </span>requi<span class=\"_ _1\"></span>sito  del <span class=\"_ _4\"> </span>controllo<span class=\"_ _8\"></span> <span class=\"_ _4\"> </span>nell\u2019ambito  del  bilancio  consolidato <span class=\"_ _4\"> </span><span class=\"ff3\">(IFRS  1<span class=\"_ _0\"></span>0)  e<span class=\"_ _2b2\"> </span></span>l\u2019esplicitazi<span class=\"_ _1\"></span>one <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _6\"></span><span class=\"ff2\">cos<span class=\"_ _0\"></span>t <span class=\"_ _6\"></span>method <span class=\"_ _c\"></span><span class=\"ff3\">in <span class=\"_ _6\"></span>ambito <span class=\"_ _6\"></span></span>statement <span class=\"_ _c\"></span>of <span class=\"_ _6\"></span>cash <span class=\"_ _6\"></span>flow<span class=\"_ _0\"></span><span class=\"ff3\"> <span class=\"_ _6\"></span>(IAS <span class=\"_ _c\"></span>7). <span class=\"_ _6\"></span>Le <span class=\"_ _6\"></span>suddette <span class=\"_ _c\"></span>mo<span class=\"_ _1\"></span>difiche <span class=\"_ _6\"></span>saranno<span class=\"_ _2b2\"> </span></span></span>applicabili<span class=\"_ _1\"></span>, previa omologaz<span class=\"_ _8\"></span>ione, a partire dal 1\u00b0 gennai<span class=\"_ _8\"></span>o 2026;<span class=\"_ _2b2\"> </span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">Amendment <span class=\"_ _7\"> </span>to <span class=\"_ _7\"> </span>IFRS <span class=\"_ _7\"> </span>9  and <span class=\"_ _b\"> </span>IFRS  7: <span class=\"_ _7\"> </span>Contracts <span class=\"_ _b\"> </span>Referencing <span class=\"_ _7\"> </span>Nature<span class=\"_ _0\"></span>-dependent<span class=\"_ _8\"></span>  Electricity  <span class=\"ff8\">\u2013<span class=\"_ _8\"></span><span class=\"ff2\">  <span class=\"ff3\">emesso <span class=\"_ _7\"> </span>il <span class=\"_ _7\"> </span>18<span class=\"_ _2b2\"> </span></span></span></span></span></span>dicembre <span class=\"_ _c\"></span>2024, <span class=\"_ _c\"></span>in <span class=\"_ _c\"></span>attesa <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>omologazion<span class=\"_ _8\"></span>e.<span class=\"_ _0\"></span><span class=\"ff2\"> <span class=\"_ _c\"></span></span>Tali <span class=\"_ _c\"></span>modifiche <span class=\"_ _c\"></span>riguardano <span class=\"_ _c\"></span>le <span class=\"_ _c\"></span>peculiari<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _c\"></span>dei <span class=\"_ _c\"></span>contratti <span class=\"_ _c\"></span>elettrici<span class=\"_ _2b2\"> </span>ancorati <span class=\"_ _b\"> </span>alle <span class=\"_ _b\"> </span>fonti <span class=\"_ _b\"> </span>rinnovabili, <span class=\"_ _b\"> </span>in <span class=\"_ _7\"> </span>cui <span class=\"_ _b\"> </span>la <span class=\"_ _b\"> </span>quantit\u00e0 <span class=\"_ _b\"> </span>di <span class=\"_ _b\"> </span>energia <span class=\"_ _b\"> </span>generata <span class=\"_ _b\"> </span>pu\u00f2 <span class=\"_ _b\"> </span>v<span class=\"_ _0\"></span>ariare <span class=\"_ _4d\"> </span>in <span class=\"_ _7\"> </span>base <span class=\"_ _b\"> </span>a <span class=\"_ _7\"> </span>fattori <span class=\"_ _b\"> </span>non<span class=\"_ _2b2\"> </span>controllabili <span class=\"_ _8\"></span>quali <span class=\"_ _8\"></span>le con<span class=\"_ _8\"></span>dizioni m<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>tereologiche <span class=\"_ _8\"></span>(es. <span class=\"_ _8\"></span>energia <span class=\"_ _8\"></span>solare, <span class=\"_ _8\"></span>eolica, <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>tc). <span class=\"_ _8\"></span>L<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>modifiche i<span class=\"_ _8\"></span>ntroducono <span class=\"_ _8\"></span>un<span class=\"_ _2b2\"> </span>chiarimento all\u2019applicazi<span class=\"_ _8\"></span>one <span class=\"_ _0\"></span>dei requisiti di <span class=\"_ _0\"></span><span class=\"ff2\">own use </span>e disciplinano l\u2019<span class=\"ff2\">hedge accounting<span class=\"ff3\"> qualora tali contratti<span class=\"_ _2b2\"> </span></span></span>siano <span class=\"_ _8\"></span>utilizzati <span class=\"_ _8\"></span>come <span class=\"_ _8\"></span>strumenti <span class=\"_ _8\"></span>di cop<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rtura, <span class=\"_ _8\"></span>oltre <span class=\"_ _8\"></span>ad <span class=\"_ _8\"></span>introdurre <span class=\"_ _8\"></span>taluni <span class=\"_ _8\"></span>requisiti <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>informativa <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>consentire<span class=\"_ _2b2\"> </span>agli investitori di <span class=\"_ _0\"></span>comprend<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>re l\u2019effetto di <span class=\"_ _0\"></span>tali contratti sulle performance aziendali. Le suddette modifiche<span class=\"_ _2b2\"> </span>saranno ap<span class=\"ff7\">plicabili<span class=\"_ _8\"></span>,<span class=\"_ _0\"></span> previa omologa<span class=\"_ _1\"></span>zione, a partir<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> dal 1\u00b0 gen<span class=\"_ _1\"></span>naio 2026, ed <span class=\"_ _1\"></span>\u00e8 concessa l\u2019earl<span class=\"_ _8\"></span>y adoption.<span class=\"_ _2b2\"> </span></span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">IFRS  18 <span class=\"_ _4\"> </span>Presentati<span class=\"_ _1\"></span>on <span class=\"_ _4\"> </span>an<span class=\"_ _1\"></span>d  Disclosure  in <span class=\"_ _4\"> </span>Financial  Statements <span class=\"_ _4\"> </span><span class=\"ff7\">\u2013<span class=\"ff3\">  emesso <span class=\"_ _4\"> </span>il  9 <span class=\"_ _4\"> </span>aprile  2024,  in <span class=\"_ _4\"> </span>attesa  di<span class=\"_ _2b2\"> </span></span></span></span></span>omologazione. <span class=\"_ _d\"></span>Si <span class=\"_ _4d\"> </span>tratta <span class=\"_ _4d\"> </span>dello <span class=\"_ _4d\"> </span>standard <span class=\"_ _4d\"> </span>che <span class=\"_ _4d\"> </span>sostituir\u00e0 <span class=\"_ _4d\"> </span>lo <span class=\"_ _4d\"> </span>IAS <span class=\"_ _b\"> </span>1, <span class=\"_ _4d\"> </span>con <span class=\"_ _4d\"> </span>lo <span class=\"_ _b\"> </span>scopo <span class=\"_ _4d\"> </span>di <span class=\"_ _4d\"> </span>fornire <span class=\"_ _4d\"> </span>informazioni <span class=\"_ _d\"> </span>pi\u00f9<span class=\"_ _2b2\"> </span>trasparenti <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> compa<span class=\"_ _8\"></span>rabili sulla <span class=\"_ _8\"></span>perf<span class=\"_ _0\"></span>ormance <span class=\"_ _8\"></span>finanziaria dell<span class=\"_ _1\"></span>a societ\u00e0<span class=\"_ _1\"></span>. In <span class=\"_ _8\"></span>particolare, gli <span class=\"_ _8\"></span>interventi sono <span class=\"_ _1\"></span>atti <span class=\"ls45\">a<span class=\"_ _2b2\"> </span></span>migliorare <span class=\"_ _4d\"> </span>la <span class=\"_ _4d\"> </span>comparabilit\u00e0 <span class=\"_ _4d\"> </span>nel <span class=\"_ _4d\"> </span>conto <span class=\"_ _b\"> </span>economico, <span class=\"_ _4d\"> </span>favorendo <span class=\"_ _d\"> </span>la <span class=\"_ _b\"> </span>standardizzazion<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _4d\"> </span>di <span class=\"_ _b\"> </span>subtotali <span class=\"_ _4d\"> </span>e <span class=\"_ _4d\"> </span>parziali<span class=\"_ _2b2\"> </span>definiti, <span class=\"_ _e\"> </span>maggiore <span class=\"_ _35\"> </span>trasparenza <span class=\"_ _e\"> </span>nella <span class=\"_ _e\"> </span>definizione <span class=\"_ _e\"> </span>degli <span class=\"_ _35\"> </span>indicatori <span class=\"_ _e\"> </span>alternativi <span class=\"_ _e\"> </span>di <span class=\"_ _35\"> </span>performa<span class=\"_ _0\"></span>nce <span class=\"_ _35\"> </span>ed <span class=\"_ _35\"> </span>un<span class=\"_ _2b2\"> </span>raggruppamento<span class=\"_ _1\"></span> <span class=\"_ _4d\"> </span>pi\u00f9 <span class=\"_ _b\"> </span>utile <span class=\"_ _4d\"> </span>delle <span class=\"_ _4d\"> </span>informazioni <span class=\"_ _4d\"> </span>nel <span class=\"_ _4d\"> </span>bilancio, <span class=\"_ _b\"> </span>al <span class=\"_ _4d\"> </span>fine <span class=\"_ _4d\"> </span>di <span class=\"_ _4d\"> </span>ev<span class=\"_ _0\"></span>itare <span class=\"_ _4d\"> </span>informativa<span class=\"_ _8\"></span> <span class=\"_ _b\"> </span>e<span class=\"_ _0\"></span>ccessiva<span class=\"_ _8\"></span>mente<span class=\"_ _2b2\"> </span>sintetica <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>dettagl<span class=\"_ _1\"></span>iata. <span class=\"_ _8\"></span>Il <span class=\"_ _8\"></span>nuovo <span class=\"_ _8\"></span>principio<span class=\"_ _8\"></span> sar\u00e0<span class=\"_ _8\"></span> <span class=\"_ _1\"></span>applicabile, <span class=\"_ _8\"></span>pre<span class=\"_ _1\"></span>via <span class=\"_ _8\"></span>omologazione, <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>p<span class=\"_ _8\"></span>artire <span class=\"_ _8\"></span>dal <span class=\"_ _8\"></span>1\u00b0 g<span class=\"_ _8\"></span>ennaio <span class=\"_ _8\"></span>2027<span class=\"_ _2b2\"> </span>ed <span class=\"_ _c\"></span>\u00e8 <span class=\"_ _6\"></span>concessa <span class=\"_ _c\"></span>l\u2019a<span class=\"_ _8\"></span>dozione <span class=\"_ _c\"></span>anti<span class=\"ff3\">cipata. <span class=\"_ _6\"></span>Il <span class=\"_ _c\"></span>Gruppo <span class=\"_ _6\"></span>effettuer\u00e0 <span class=\"_ _c\"></span>una<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>valutazione <span class=\"_ _6\"></span>degli <span class=\"_ _c\"></span>impatt<span class=\"_ _8\"></span>i <span class=\"_ _c\"></span>sottesi <span class=\"_ _c\"></span>al<span class=\"_ _8\"></span>la <span class=\"_ _c\"></span>nuova<span class=\"_ _2b2\"> </span></span>modalit\u00e0 di clas<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>ificazion<span class=\"_ _1\"></span>e;<span class=\"_ _2b2\"> </span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff2\">IFRS <span class=\"_ _4d\"> </span>19 <span class=\"_ _b\"> </span>Subsidiaries <span class=\"_ _4d\"> </span>without <span class=\"_ _4d\"> </span>Public <span class=\"_ _4d\"> </span>Accountability<span class=\"ff3 ls37\">: <span class=\"_ _b\"> </span></span>Disclosures <span class=\"_ _d\"> </span><span class=\"ff8\">\u2013<span class=\"_ _0\"></span><span class=\"ff3\"> <span class=\"_ _4d\"> </span>emesso <span class=\"_ _b\"> </span>il <span class=\"_ _4d\"> </span>9 <span class=\"_ _4d\"> </span>maggio <span class=\"_ _4d\"> </span>2024, <span class=\"_ _b\"> </span>in <span class=\"_ _4d\"> </span>attesa <span class=\"_ _4d\"> </span>di<span class=\"_ _2b2\"> </span></span></span></span></span>omologazione. <span class=\"_ _c\"></span>Tale <span class=\"_ _c\"></span>princip<span class=\"_ _8\"></span>io <span class=\"_ _d\"></span>consentir\u00e0 <span class=\"_ _c\"></span>alle <span class=\"_ _c\"></span>Controllate <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>ridurre <span class=\"_ _c\"></span>i <span class=\"_ _c\"></span>propri <span class=\"_ _c\"></span>costi <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>redazione <span class=\"_ _c\"></span>dei <span class=\"_ _d\"></span>bilanci.<span class=\"_ _2b2\"> </span>Infatti,  quando <span class=\"_ _4\"> </span>la  Parent <span class=\"_ _4\"> </span>Company  redige  un<span class=\"_ _0\"></span>  bilancio <span class=\"_ _4\"> </span>consolidato  conforme  agli <span class=\"_ _4\"> </span>IFRS, <span class=\"_ _4\"> </span>le  controllate<span class=\"_ _2b2\"> </span>forniranno <span class=\"_ _7\"> </span>alla <span class=\"_ _7\"> </span>stessa  u<span class=\"_ _1\"></span>n <span class=\"_ _7\"> </span>reporting <span class=\"_ _7\"> </span>IFRS.  Tuttavia<span class=\"_ _8\"></span>,  per  i<span class=\"_ _1\"></span>  p<span class=\"_ _8\"></span>ro<span class=\"_ _0\"></span>pri <span class=\"_ _7\"> </span>bilanci <span class=\"_ _7\"> </span>separati <span class=\"_ _7\"> </span>le  controll<span class=\"_ _8\"></span>ate  possono<span class=\"_ _2b2\"> </span>utilizzare gli <span class=\"_ _0\"></span>IFRS, gli <span class=\"_ _0\"></span>IFRS <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>le PMI <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>i principi <span class=\"_ _0\"></span>contabili nazionali. Poich\u00e9 <span class=\"_ _0\"></span>talvolta le <span class=\"_ _6\"></span>informazioni richieste<span class=\"_ _2b2\"> </span>per <span class=\"_ _c\"></span>le <span class=\"_ _c\"></span>contr<span class=\"_ _8\"></span>ollate <span class=\"_ _c\"></span>che <span class=\"_ _c\"></span>utili<span class=\"_ _1\"></span>zzano <span class=\"_ _c\"></span>i <span class=\"_ _6\"></span>principi <span class=\"_ _c\"></span>IFRS <span class=\"_ _c\"></span>potrebber<span class=\"_ _1\"></span>o <span class=\"_ _c\"></span>risultare <span class=\"_ _6\"></span>sproporzionate <span class=\"_ _6\"></span>ris<span class=\"_ _0\"></span>petto <span class=\"_ _c\"></span>a<span class=\"_ _1\"></span>lle <span class=\"_ _c\"></span>esig<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nze<span class=\"_ _2b2\"> </span>informative <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>propri <span class=\"_ _8\"></span>utenti, <span class=\"_ _8\"></span>l\u2019introduzione <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>tale p<span class=\"_ _1\"></span>rincipio <span class=\"_ _8\"></span>consentir\u00e0 <span class=\"_ _8\"></span>alle <span class=\"_ _8\"></span>Controllate <span class=\"_ _8\"></span>di uti<span class=\"_ _1\"></span>lizzare <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>unico<span class=\"_ _2b2\"> </span>set <span class=\"_ _1\"></span>di <span class=\"_ _8\"></span>re<span class=\"_ _0\"></span>gistrazioni <span class=\"_ _8\"></span>contabili <span class=\"_ _8\"></span>ed <span class=\"_ _1\"></span>una <span class=\"_ _8\"></span>riduzione d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>i <span class=\"_ _8\"></span>requisiti <span class=\"_ _1\"></span>di i<span class=\"_ _1\"></span>nformativa. <span class=\"_ _8\"></span>Tale p<span class=\"_ _8\"></span>rincipio sa<span class=\"_ _8\"></span>r\u00e0 applicabile<span class=\"_ _1\"></span> dal<span class=\"_ _1\"></span>le<span class=\"_ _2b2\"> </span>societ\u00e0 Co<span class=\"_ _1\"></span>ntrollate c<span class=\"_ _8\"></span>he<span class=\"_ _0\"></span> non<span class=\"_ _1\"></span> hanno <span class=\"_ _1\"></span>responsabili<span class=\"_ _8\"></span>t\u00e0 pubblica, qual<span class=\"_ _1\"></span>ora la <span class=\"_ _8\"></span>Parent Compa<span class=\"_ _8\"></span>ny<span class=\"_ _0\"></span> utilizz<span class=\"_ _1\"></span>i gli <span class=\"_ _8\"></span>I<span class=\"_ _0\"></span>FRS pe<span class=\"_ _1\"></span>r la<span class=\"_ _2b2\"> </span>redazione del bilancio con<span class=\"_ _8\"></span>solidato. Il <span class=\"_ _0\"></span>nuovo principio <span class=\"_ _1\"></span>sar\u00e0 applicabil<span class=\"_ _1\"></span>e, previa omologazi<span class=\"_ _1\"></span>one, a partire dal 1\u00b0<span class=\"_ _2b2\"> </span>gennaio 2027.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-637": {
   "value": "<div class=\"c w2 h0 gs1d\"><div class=\"t m0 x3 hd y54 ff3 fs5 fcf sc9 ls0 ws0\">Informazioni sulle voci della s<span class=\"_ _8\"></span>ituazione<span class=\"_ _0\"></span> patrimoniale <span class=\"ff7\">\u2013</span> finanziaria<span class=\"_ _8\"></span> consolidata<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y122a ff3 fs1 fcf sc9 ls0 ws0\"> </div><div class=\"t m0 x3 h2 y122b ff3 fs0 fcf sc0 lsb2 ws0\">7.<span class=\"ffa ls0\"> <span class=\"_ _36\"> </span><span class=\"ff3\">Attivit\u00e0 materiali<span class=\"_ _2b2\"> </span></span></span><span class=\"ffa ls0\"><span class=\"ff3\"> </span></span></div><div class=\"t m0 x3 h4 y122c ff3 fs1 fc0 sc0 ls0 ws0\">Di  seguito <span class=\"_ _7\"> </span>\u00e8  riportata  la  t<span class=\"_ _1\"></span>abella  di  movi<span class=\"_ _8\"></span>mentazione  delle  attivit\u00e0<span class=\"_ _8\"></span>  materiali  al  31  dice<span class=\"_ _8\"></span>mbre  202<span class=\"_ _0\"></span>4  rispetto<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y122d ff7 fs1 fc0 sc0 ls0 ws0\">all\u2019esercizio pr<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>cedente:<span class=\"_ _2b2\"> </span><span class=\"ff3\"> </span></div><div class=\"t m0 x98 h4 y122e ff3 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 h4 yaad ff7 fs1 fc0 sc0 ls0 ws0\">Le <span class=\"_ _b\"> </span>attivit\u00e0 <span class=\"_ _4d\"> </span>materiali <span class=\"_ _4d\"> </span>registrano <span class=\"_ _4d\"> </span>nell\u2019esercizio <span class=\"_ _4d\"> </span>una <span class=\"_ _4d\"> </span>variazione <span class=\"_ _4d\"> </span>netta <span class=\"_ _4d\"> </span>ne<span class=\"_ _0\"></span>gativa <span class=\"_ _4d\"> </span>di <span class=\"_ _7\"> </span><span class=\"ff3\">1<span class=\"lsa\">2.</span>479 <span class=\"_ _4d\"> </span>migliaia <span class=\"_ _4d\"> </span>di <span class=\"_ _b\"> </span>euro <span class=\"_ _b\"> </span>per <span class=\"_ _4d\"> </span>i<span class=\"_ _2b2\"> </span></span><span class=\"ff3\"> </span></div><div class=\"t m0 x3 h4 y122f ff3 fs1 fc0 sc0 ls0 ws0\">seguenti eventi: <span class=\"_ _8\"></span> </div><div class=\"t m0 x3 h12 y1230 ff9 fs1 fc0 sc0 ls0 ws0\">\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff7\">gli <span class=\"_ _6\"></span>ammortamenti <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>competenza <span class=\"_ _6\"></span>dell\u2019esercizio <span class=\"_ _0\"></span>per <span class=\"_ _6\"></span>1<span class=\"_ _0\"></span><span class=\"ff3 ls40\">09<span class=\"_ _0\"></span><span class=\"ls0\">.200 <span class=\"_ _6\"></span>migliaia <span class=\"_ _0\"></span>di <span class=\"_ _c\"></span>euro <span class=\"_ _0\"></span>(110.698 <span class=\"_ _6\"></span>migliaia <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>eur<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>nel<span class=\"_ _2b2\"> </span></span></span></span></span><span class=\"ffa\"><span class=\"ff7\"><span class=\"ff3 ls40\"><span class=\"ls0\"> </span></span></span></span></div><div class=\"t m0 x18 h4 yd28 ff3 fs1 fc0 sc0 ls0 ws0\">2023<span class=\"ls3f\">);<span class=\"_ _2b2\"> </span></span><span class=\"ls3f\"><span class=\"_ _1\"></span><span class=\"ls0\"> </span></span></div><div class=\"t m0 x3 h12 yd29 ff9 fs1 fc0 sc0 ls0 ws0\">\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff3\">gli <span class=\"_ _8\"></span>incrementi <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span>lle <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>materiali <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>complessivi <span class=\"_ _8\"></span>223.338 <span class=\"_ _8\"></span>migliaia <span class=\"_ _8\"></span>di <span class=\"_ _1\"></span>euro, <span class=\"_ _8\"></span>di c<span class=\"_ _8\"></span>ui <span class=\"_ _8\"></span>1<span class=\"_ _0\"></span>19.364 <span class=\"_ _8\"></span>migliai<span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>di euro<span class=\"_ _2b2\"> </span></span></span><span class=\"ffa\"><span class=\"ff3\"> </span></span></div><div class=\"t m0 x18 h4 yd2a ff7 fs1 fc0 sc0 ls0 ws0\">riferiti ad <span class=\"_ _0\"></span>investim<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nti, nelle diverse categorie, ultimati ed e<span class=\"_ _0\"></span>ntrati in uso nel <span class=\"_ _0\"></span>corso dell\u2019esercizio<span class=\"_ _1\"></span>. Tra <span class=\"_ _0\"></span>questi<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x18 h4 yd19 ff3 fs1 fc0 sc0 ls0 ws0\">si <span class=\"_ _35\"> </span>evidenziano: <span class=\"_ _e\"> </span>i) <span class=\"_ _35\"> </span>la <span class=\"_ _35\"> </span>realizzazione <span class=\"_ _35\"> </span>della <span class=\"_ _35\"> </span>Local <span class=\"_ _e\"> </span>Digital <span class=\"_ _35\"> </span>Tower <span class=\"_ _35\"> </span>di <span class=\"_ _35\"> </span>Perugia, <span class=\"_ _e\"> </span>un <span class=\"_ _35\"> </span>progetto <span class=\"_ _35\"> </span>tecnologico<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x18 h4 y1231 ff3 fs1 fc0 sc0 ls0 ws0\">multidisciplinar<span class=\"_ _8\"></span>e <span class=\"_ _6\"></span>che <span class=\"_ _6\"></span>ha <span class=\"_ _6\"></span>visto <span class=\"_ _0\"></span>la <span class=\"_ _6\"></span>realizzazione <span class=\"_ _0\"></span>in <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>prima <span class=\"_ _0\"></span>fase <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>un <span class=\"_ _0\"></span>nuovo <span class=\"_ _0\"></span>edif<span class=\"_ _0\"></span>icio <span class=\"_ _0\"></span>in <span class=\"_ _6\"></span>grado <span class=\"_ _6\"></span>di <span class=\"_ _0\"></span>ospitare <span class=\"_ _6\"></span>il<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x18 h4 y1232 ff3 fs1 fc0 sc0 ls0 ws0\">blocco <span class=\"_ _0\"></span>tecnico, <span class=\"_ _6\"></span>la <span class=\"_ _0\"></span>sala <span class=\"_ _6\"></span>operati<span class=\"_ _1\"></span>va, <span class=\"_ _6\"></span>la <span class=\"_ _0\"></span>sala <span class=\"_ _6\"></span>apparati, <span class=\"_ _0\"></span>sala <span class=\"_ _0\"></span>regia, <span class=\"_ _0\"></span>sala <span class=\"_ _6\"></span>play<span class=\"_ _0\"></span>back <span class=\"_ _6\"></span>ed <span class=\"_ _0\"></span>uffici <span class=\"_ _0\"></span>amministrativi <span class=\"_ _0\"></span>oltre <span class=\"_ _6\"></span>ad<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x18 h4 yb9e ff3 fs1 fc0 sc0 ls0 ws0\">un <span class=\"_ _0\"></span>traliccio per <span class=\"_ _6\"></span>il posizionamento <span class=\"_ _0\"></span>delle te<span class=\"_ _0\"></span>lecamer<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>e de<span class=\"_ _0\"></span>lle <span class=\"_ _0\"></span>antenne per <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>comunicazioni T<span class=\"_ _0\"></span>BT (Terra <span class=\"_ _0\"></span>Bordo<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x18 h4 y1233 ff7 fs1 fc0 sc0 ls0 ws0\">Terra). <span class=\"_ _4d\"> </span>La <span class=\"_ _4d\"> </span>se<span class=\"_ _0\"></span>conda <span class=\"_ _d\"></span>fase <span class=\"_ _b\"> </span>ha <span class=\"_ _4d\"> </span>riguardato <span class=\"_ _b\"> </span>la <span class=\"_ _4d\"> </span>realizzazione <span class=\"_ _d\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _4d\"> </span>l\u2019allestimento <span class=\"_ _4d\"> </span>delle <span class=\"_ _4d\"> </span>infrastrutture <span class=\"_ _4d\"> </span>tecnologiche<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x18 h4 y1234 ff3 fs1 fc0 sc0 ls0 ws0\">necessarie <span class=\"_ _c\"></span>per<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>il <span class=\"_ _c\"></span>collegame<span class=\"_ _1\"></span>nto <span class=\"_ _c\"></span>con <span class=\"_ _c\"></span>i <span class=\"_ _c\"></span>sistemi <span class=\"_ _c\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _c\"></span>air <span class=\"_ _c\"></span>side <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>la <span class=\"_ _c\"></span>torre <span class=\"_ _c\"></span>mobil<span class=\"_ _8\"></span>e, <span class=\"_ _d\"></span>tra <span class=\"_ _c\"></span>cui <span class=\"_ _c\"></span>18 <span class=\"_ _c\"></span>tel<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>camere <span class=\"_ _c\"></span>fis<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>3<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x18 h4 y110c ff3 fs1 fc0 sc0 ls0 ws0\">telecamere <span class=\"_ _4\"> </span>mobili, <span class=\"_ _4\"> </span>13 <span class=\"_ _4\"> </span>monitor <span class=\"_ _4\"> </span>ad <span class=\"_ _4\"> </span>alta <span class=\"_ _4\"> </span>risoluzione <span class=\"_ _4\"> </span>per <span class=\"_ _40\"> </span>la <span class=\"_ _4\"> </span>riproduzione <span class=\"_ _4\"> </span>sullo <span class=\"_ _4\"> </span>schermo <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>panorama<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x18 h4 yd2d ff3 fs1 fc0 sc0 ls0 ws0\">aeroportuale <span class=\"_ _8\"></span>a 36<span class=\"_ _1\"></span>0\u00b0, <span class=\"_ _8\"></span>monitor ta<span class=\"_ _1\"></span>ttico <span class=\"_ _8\"></span>operativo to<span class=\"_ _8\"></span>uch<span class=\"_ _0\"></span>-screen <span class=\"_ _8\"></span>Wacom p<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>r <span class=\"_ _8\"></span>la gestio<span class=\"_ _8\"></span>ne della <span class=\"_ _8\"></span>rappresentazione<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x18 h4 y1235 ff3 fs1 fc0 sc0 ls0 ws0\">visiva <span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>associate <span class=\"_ _6\"></span>funzionali<span class=\"_ _8\"></span>t\u00e0 <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>realt\u00e0 <span class=\"_ _6\"></span>aumentata<span class=\"_ _8\"></span>; <span class=\"_ _c\"></span>i<span class=\"_ _8\"></span>i) <span class=\"_ _c\"></span>g<span class=\"_ _8\"></span>li <span class=\"_ _6\"></span>sviluppi <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>istema <span class=\"_ _0\"></span>SATCAS <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>sistema <span class=\"_ _6\"></span>Air <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>raffic<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x18 h4 y1236 ff3 fs1 fc0 sc0 ls0 ws0\">Management<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>legacy <span class=\"_ _0\"></span>utilizzato <span class=\"_ _0\"></span>nelle <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ale operative <span class=\"_ _0\"></span>degli <span class=\"_ _0\"></span>ACC <span class=\"_ _6\"></span>per <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>controllo <span class=\"_ _0\"></span>del <span class=\"_ _6\"></span>traffico<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>aere<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>in <span class=\"_ _0\"></span>rotta <span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>in<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x18 h4 y4a ff7 fs1 fc0 sc0 ls0 ws0\">avvicinamento <span class=\"_ _0\"></span>ai <span class=\"_ _6\"></span>principali <span class=\"_ _0\"></span>aeroporti <span class=\"_ _0\"></span>nazionali) <span class=\"_ _6\"></span>che <span class=\"_ _6\"></span>hanno <span class=\"_ _0\"></span>visto <span class=\"_ _6\"></span>l\u2019implement<span class=\"_ _1\"></span>azione <span class=\"_ _0\"></span>dell\u2019abbassamento<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>del<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x18 h4 y1093 ff7 fs1 fc0 sc0 ls0 ws0\">livello <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>volo <span class=\"_ _0\"></span>per <span class=\"_ _c\"></span>l\u2019applica<span class=\"_ _1\"></span>zione <span class=\"_ _6\"></span>delle <span class=\"_ _c\"></span>proc<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>dure <span class=\"_ _c\"></span><span class=\"ff2\">free <span class=\"_ _6\"></span>route<span class=\"ff3\"> <span class=\"_ _6\"></span>nello <span class=\"_ _c\"></span>spaz<span class=\"_ _8\"></span>io <span class=\"_ _c\"></span>aereo <span class=\"_ _6\"></span>nazional<span class=\"_ _1\"></span>e <span class=\"_ _c\"></span>da<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>9.000 <span class=\"_ _6\"></span>metri <span class=\"_ _6\"></span>a<span class=\"_ _2b2\"> </span></span></span><span class=\"ff2\"><span class=\"ff3\"> </span></span></div><div class=\"t m0 x18 h4 y1237 ff3 fs1 fc0 sc0 ls0 ws0\">6.500 <span class=\"_ _1\"></span>metri ed <span class=\"_ _8\"></span>il completam<span class=\"ff7\">ento d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>lle <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _8\"></span>per il trasf<span class=\"_ _1\"></span>erimento d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>i setto<span class=\"_ _8\"></span>ri Nord d<span class=\"_ _1\"></span>ell\u2019Area Contr<span class=\"_ _8\"></span>ol Center<span class=\"_ _2b2\"> </span></span><span class=\"ff7\"> </span></div><div class=\"t m0 x18 h4 y1238 ff7 fs1 fc0 sc0 ls0 ws0\">(ACC) <span class=\"_ _4d\"> </span>di <span class=\"_ _4d\"> </span>Brindisi <span class=\"_ _4d\"> </span>presso <span class=\"_ _4d\"> </span>l\u2019ACC <span class=\"_ _4d\"> </span>di <span class=\"_ _4d\"> </span>Roma; <span class=\"_ _4d\"> </span>iii) <span class=\"_ _4d\"> </span>alcuni <span class=\"_ _4d\"> </span>rilasci <span class=\"_ _4d\"> </span>progressivi <span class=\"_ _4d\"> </span>previsti <span class=\"_ _4d\"> </span>nell\u2019ambito <span class=\"_ _d\"> </span>del <span class=\"_ _4d\"> </span>programma<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x18 h4 yec0 ff3 fs1 fc0 sc0 ls0 ws0\">Coflight, Il sistema <span class=\"ff2\">Flight data processi<span class=\"_ _1\"></span>ng<span class=\"ff3\"> di nuova generazione che supporta<span class=\"_ _1\"></span> il controllore nel calcolo della<span class=\"_ _2b2\"> </span></span></span><span class=\"ff2\"><span class=\"ff3\"> </span></span></div><div class=\"t m0 x18 h4 y1239 ff3 fs1 fc0 sc0 ls0 ws0\">traiettoria <span class=\"_ _8\"></span>attesa del <span class=\"_ _8\"></span>volo <span class=\"_ _8\"></span>ed \u00e8 <span class=\"_ _8\"></span>re<span class=\"_ _0\"></span>alizzato <span class=\"_ _8\"></span>in colla<span class=\"_ _1\"></span>borazione <span class=\"_ _8\"></span>con il <span class=\"_ _8\"></span>provider <span class=\"_ _8\"></span>f<span class=\"_ _0\"></span>rancese<span class=\"_ _8\"></span> DSNA insta<span class=\"_ _1\"></span>llato <span class=\"_ _8\"></span>presso la<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x18 h4 y123a ff7 fs1 fc0 sc0 ls0 ws0\">sala sistemi <span class=\"_ _1\"></span>dell\u2019ACC di Ro<span class=\"_ _1\"></span>ma ed utilizza<span class=\"_ _1\"></span>to nell\u2019ambito<span class=\"_ _1\"></span> degli esercizi di <span class=\"_ _1\"></span>v<span class=\"_ _0\"></span><span class=\"ff3\">alidazione<span class=\"_ _8\"></span> d<span class=\"_ _0\"></span>el programma S<span class=\"_ _1\"></span>esar; iv)<span class=\"_ _2b2\"> </span></span><span class=\"ff3\"> </span></div><div class=\"t m0 x18 h4 yd14 ff7 fs1 fc0 sc0 ls0 ws0\">la <span class=\"_ _8\"></span>fornitura <span class=\"_ _16\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>l\u2019installazi<span class=\"_ _8\"></span>one <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>radar <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>avviciname<span class=\"_ _1\"></span>nto <span class=\"_ _8\"></span>(APP) <span class=\"_ _8\"></span>pre<span class=\"_ _1\"></span>sso <span class=\"_ _8\"></span>l\u2019aeroporto <span class=\"_ _16\"></span>di <span class=\"_ _1\"></span>Brindisi;<span class=\"_ _8\"></span> v<span class=\"_ _1\"></span>) <span class=\"_ _8\"></span>l\u2019adeguament<span class=\"_ _1\"></span>o<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x18 h4 yd15 ff3 fs1 fc0 sc0 ls0 ws0\">delle  co<span class=\"_ _1\"></span>municazioni <span class=\"_ _b\"> </span>Fonia  ground-ground <span class=\"_ _b\"> </span>e<span class=\"_ _0\"></span>  ai<span class=\"_ _1\"></span>r-<span class=\"ff7\">ground <span class=\"_ _7\"> </span>al  Voip <span class=\"_ _b\"> </span>per  l\u2019ACC <span class=\"_ _7\"> </span>di  R<span class=\"_ _1\"></span>oma;  vi) <span class=\"_ _7\"> </span>la <span class=\"_ _7\"> </span>fornitura <span class=\"_ _7\"> </span>ed</span><span class=\"ff7\"> </span></div></div><div class=\"gs1e\"><table class=\"s w488 h4fc\" id=\"_d66577a8-3374-4358-83b2-b85cea333c8d\"><tr><td></td><td></td><td></td><td class=\"c x41a y1ec3 w489 h4fd\"><div class=\"t m3d x1ae h269 y1ec2 ff6 fs84 fc0 sc0 ls0 ws0\">Attr<span class=\"_ _8\"></span>ezzatur<span class=\"_ _1\"></span>e<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x41b y1ec3 w48a h4fd\"><div class=\"t m3d x1ae h269 y1ec2 ff6 fs84 fc0 sc0 ls0 ws0\">Atti<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>it<span class=\"_ _8\"></span>\u00e0<span class=\"_ _2b2\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x41c y1ec4 w48b h4fa\"><div class=\"t m3d x1ae h269 y1ec2 ff6 fs84 fc0 sc0 ls0 ws0\">Terr<span class=\"_ _8\"></span>eni e<span class=\"_ _2b2\"> </span></div></td><td class=\"c x41d y1ec4 w48c h4fa\"><div class=\"t m3d x1ae h269 y1ec2 ff6 fs84 fc0 sc0 ls0 ws0\">Imp<span class=\"_ _0\"></span>ianti<span class=\"_ _1\"></span> e<span class=\"_ _2b2\"> </span></div></td><td class=\"c x41e y1ec4 w48d h4fa\"><div class=\"t m3d x1ae h269 y1ec2 ff6 fs84 fc0 sc0 ls0 ws0\">ind.li<span class=\"_ _1\"></span> e<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x41f y1ec4 w48e h4fa\"><div class=\"t m3d x1ae h269 y1ec2 ff6 fs84 fc0 sc0 ls0 ws0\">materi<span class=\"_ _8\"></span>ali <span class=\"_ _1\"></span>in<span class=\"_ _2b2\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x420 y1ec5 w48f h4fa\"><div class=\"t m3d x1ae h269 y1ec2 ff6 fs84 fc0 sc0 ls0 ws0\">fab<span class=\"_ _0\"></span>bricati<span class=\"_ _2b2\"> </span></div></td><td class=\"c x421 y1ec5 w490 h4fa\"><div class=\"t m3d x1ae h269 y1ec2 ff6 fs84 fc0 sc0 ls0 ws0\">mac<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>hinari<span class=\"_ _2b2\"> </span></div></td><td class=\"c x422 y1ec5 w491 h4fa\"><div class=\"t m3d x1ae h269 y1ec2 ff6 fs84 fc0 sc0 ls0 ws0\">co<span class=\"_ _0\"></span>mm<span class=\"_ _0\"></span>.li<span class=\"_ _2b2\"> </span></div></td><td class=\"c x423 y1ec6 w1c8 h268\"><div class=\"t m3d x113 h269 y123d ff6 fs84 fc0 sc0 ls0 ws0\">Alt<span class=\"_ _8\"></span>ri beni<span class=\"_ _2b2\"> </span></div></td><td class=\"c x424 y1ec5 w492 h4fa\"><div class=\"t m3d x1ae h269 y1ec2 ff6 fs84 fc0 sc0 ls0 ws0\">co<span class=\"_ _0\"></span>rso<span class=\"_ _2b2\"> </span></div></td><td class=\"c x425 y1ec5 w493 h4fa\"><div class=\"t m3d x1ae h269 y1ec2 ff6 fs84 fc0 sc0 ls0 ws0\">Totale<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1ec7 w494 h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 ls0 ws0\">Co<span class=\"_ _0\"></span>sto<span class=\"_ _0\"></span> storico<span class=\"_ _2b2\"> </span></div></td><td class=\"c x426 y1ec7 w495 h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 lsd1 ws0\">571.133<span class=\"_ _2b2\"> </span></div></td><td class=\"c x427 y1ec7 w496 h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 lsd1 ws0\">2.<span class=\"_ _0\"></span>030.<span class=\"_ _0\"></span>420<span class=\"_ _2b2\"> </span></div></td><td class=\"c x428 y1ec7 w497 h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 lsd1 ws0\">273.<span class=\"_ _0\"></span>645<span class=\"_ _2b2\"> </span></div></td><td class=\"c x429 y1ec7 w497 h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 lsd1 ws0\">347.<span class=\"_ _0\"></span>700<span class=\"_ _2b2\"> </span></div></td><td class=\"c x42a y1ec7 w497 h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 lsd1 ws0\">298.<span class=\"_ _0\"></span>771<span class=\"_ _2b2\"> </span></div></td><td class=\"c x42b y1ec7 w498 h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 lsd1 ws0\">3.<span class=\"_ _0\"></span>521.669<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1ec8 w1c8 h26a\"><div class=\"t m3d xe7 h26b y1243 ff4 fs84 fc0 sc0 ls0 ws0\">Fond<span class=\"_ _8\"></span>o<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>mm<span class=\"_ _8\"></span>o<span class=\"_ _0\"></span>rtamen<span class=\"_ _8\"></span>to<span class=\"_ _2b2\"> </span></div></td><td class=\"c x42c y1ec9 w499 h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 ls0 ws0\">(3<span class=\"_ _8\"></span>21.<span class=\"_ _0\"></span>374)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x42d y1ec9 w49a h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 ls0 ws0\">(<span class=\"_ _8\"></span>1.<span class=\"_ _0\"></span>814.342)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x42e y1ec9 w49b h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 ls0 ws0\">(2<span class=\"_ _1\"></span>44.055)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x42f y1ec9 w499 h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 ls0 ws0\">(31<span class=\"_ _8\"></span>9.<span class=\"_ _0\"></span>062)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x430 y1ec9 w49c h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x431 y1ec9 w49d h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 ls0 ws0\">(2.698.833)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1ec8 w1c8 h26a\"><div class=\"t m3d xe7 h269 y1245 ff6 fs84 fc0 sc0 ls0 ws0\">Valore r<span class=\"_ _8\"></span>esiduo al 31.12.20<span class=\"_ _1\"></span>23<span class=\"_ _2b2\"> </span></div></td><td class=\"c x426 y1eca w49e h4fa\"><div class=\"t m3d x1ae h269 y1ec2 ff6 fs84 fc0 sc0 lsd1 ws0\">249.759<span class=\"_ _2b2\"> </span></div></td><td class=\"c x432 y1eca w49f h4fa\"><div class=\"t m3d x1ae h269 y1ec2 ff6 fs84 fc0 sc0 lsd1 ws0\">216.078<span class=\"_ _2b2\"> </span></div></td><td class=\"c x433 y1eca w4a0 h4fa\"><div class=\"t m3d x1ae h269 y1ec2 ff6 fs84 fc0 sc0 lsd1 ws0\">29.590<span class=\"_ _2b2\"> </span></div></td><td class=\"c x434 y1eca w4a0 h4fa\"><div class=\"t m3d x1ae h269 y1ec2 ff6 fs84 fc0 sc0 lsd1 ws0\">28.638<span class=\"_ _2b2\"> </span></div></td><td class=\"c x435 y1eca w4a1 h4fa\"><div class=\"t m3d x1ae h269 y1ec2 ff6 fs84 fc0 sc0 lsd1 ws0\">298.771<span class=\"_ _2b2\"> </span></div></td><td class=\"c x436 y1eca w4a1 h4fa\"><div class=\"t m3d x1ae h269 y1ec2 ff6 fs84 fc0 sc0 lsd1 ws0\">822.836<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1ec8 w1c8 h26a\"><div class=\"t m3d xe7 h26b y1247 ff4 fs84 fc0 sc0 ls0 ws0\">Incremen<span class=\"_ _8\"></span>ti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x437 y1ecb w4a2 h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 lsd1 ws0\">17.885<span class=\"_ _2b2\"> </span></div></td><td class=\"c x438 y1ecb w4a3 h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 lsd1 ws0\">87.324<span class=\"_ _2b2\"> </span></div></td><td class=\"c x439 y1ecb w4a4 h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 lsd1 ws0\">3.458<span class=\"_ _2b2\"> </span></div></td><td class=\"c x43a y1ecb w4a3 h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 lsd1 ws0\">10.697<span class=\"_ _2b2\"> </span></div></td><td class=\"c x43b y1ecb w497 h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 lsd1 ws0\">103.<span class=\"_ _0\"></span>974<span class=\"_ _2b2\"> </span></div></td><td class=\"c x43c y1ecb w4a5 h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 lsd1 ws0\">223.<span class=\"_ _0\"></span>338<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1ec8 w1c8 h26a\"><div class=\"t m3d xe7 h26b y124a ff4 fs84 fc0 sc0 ls0 ws0\">Al<span class=\"_ _8\"></span>ienazioni - co<span class=\"_ _0\"></span>sto<span class=\"_ _0\"></span> storico<span class=\"_ _2b2\"> </span></div></td><td class=\"c x43d y1ecc w4a6 h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 ls0 ws0\">(1<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>778)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x43e y1ecc w4a7 h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 ls0 ws0\">(5<span class=\"_ _1\"></span>.124)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x43f y1ecc w4a8 h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 ls0 ws0\">(3<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>137)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x440 y1ecc w4a9 h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 ls0 ws0\">(<span class=\"_ _1\"></span>4.089)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x441 y1ecc w49c h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x442 y1ecc w4aa h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 ls0 ws0\">(14.128)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1ec8 w1c8 h26a\"><div class=\"t m3d xe7 h26b y124d ff4 fs84 fc0 sc0 ls0 ws0\">Al<span class=\"_ _8\"></span>ienazioni - f<span class=\"_ _0\"></span>ondo amm<span class=\"_ _1\"></span>.to<span class=\"_ _2b2\"> </span></div></td><td class=\"c x443 y1ecd w492 h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 ls0 ws0\">1.768<span class=\"_ _2b2\"> </span></div></td><td class=\"c x444 y1ecd w4ab h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 ls0 ws0\">5.<span class=\"_ _0\"></span>124<span class=\"_ _2b2\"> </span></div></td><td class=\"c x445 y1ecd w4ac h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 ls0 ws0\">3.137<span class=\"_ _2b2\"> </span></div></td><td class=\"c x446 y1ecd w4ad h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 lsd1 ws0\">4.<span class=\"_ _0\"></span>047<span class=\"_ _2b2\"> </span></div></td><td class=\"c x447 y1ecd w49c h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x448 y1ecd w4ae h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 ls0 ws0\">14.076<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1ec8 w1c8 h26a\"><div class=\"t m3d xe7 h26b y124f ff4 fs84 fc0 sc0 ls0 ws0\">Ricla<span class=\"_ _0\"></span>ssifiche<span class=\"_ _2b2\"> </span></div></td><td class=\"c x449 y1ece w49c h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x44a y1ece w4af h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 ls0 ws0\">(<span class=\"_ _8\"></span>60)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x44b y1ece w49c h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x44c y1ece w49c h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x44d y1ece w4b0 h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 ls0 ws0\">(12<span class=\"_ _1\"></span>6.505)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x44e y1ece w499 h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 ls0 ws0\">(126<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>565)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1ec8 w1c8 h26a\"><div class=\"t m3d xe7 h26b y1251 ff4 fs84 fc0 sc0 ls0 ws0\">Am<span class=\"_ _8\"></span>mortamen<span class=\"_ _8\"></span>ti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x44f y1ecf w4b1 h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 ls0 ws0\">(2<span class=\"_ _8\"></span>3.<span class=\"_ _0\"></span>997)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x450 y1ecf w4b2 h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 ls0 ws0\">(<span class=\"_ _8\"></span>66.058)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x451 y1ecf w4a8 h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 ls0 ws0\">(7<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>362)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x452 y1ecf w4b3 h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 ls0 ws0\">(1<span class=\"_ _1\"></span>1.783)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x453 y1ecf w49c h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x454 y1ecf w499 h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 ls0 ws0\">(109<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>200)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1ec8 w1c8 h26a\"><div class=\"t m3d xe7 h269 y1253 ff6 fs84 fc0 sc0 ls0 ws0\">Totale vari<span class=\"_ _8\"></span>azioni<span class=\"_ _2b2\"> </span></div></td><td class=\"c x43d y1ed0 w4b4 h4fa\"><div class=\"t m3d x1ae h269 y1ec2 ff6 fs84 fc0 sc0 ls0 ws0\">(6.122)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x455 y1ed0 w4b5 h4fa\"><div class=\"t m3d x1ae h269 y1ec2 ff6 fs84 fc0 sc0 ls0 ws0\">21.206<span class=\"_ _2b2\"> </span></div></td><td class=\"c x456 y1ed0 w4b6 h4fa\"><div class=\"t m3d x1ae h269 y1ec2 ff6 fs84 fc0 sc0 ls0 ws0\">(3.904)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x457 y1ed0 w4b7 h4fa\"><div class=\"t m3d x1ae h269 y1ec2 ff6 fs84 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>1.128)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x458 y1ed0 w4b8 h4fa\"><div class=\"t m3d x1ae h269 y1ec2 ff6 fs84 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>22.531)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x459 y1ed0 w4b9 h4fa\"><div class=\"t m3d x1ae h269 y1ec2 ff6 fs84 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>12.479<span class=\"_ _1\"></span>)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1ec8 w1c8 h26a\"><div class=\"t m3d xe7 h26b y1255 ff4 fs84 fc0 sc0 ls0 ws0\">Co<span class=\"_ _0\"></span>sto<span class=\"_ _0\"></span> storico<span class=\"_ _2b2\"> </span></div></td><td class=\"c x426 y1ed2 w495 h4fe\"><div class=\"t m3d x1ae h26b y1ed1 ff4 fs84 fc0 sc0 lsd1 ws0\">587.240<span class=\"_ _2b2\"> </span></div></td><td class=\"c x427 y1ed2 w496 h4fe\"><div class=\"t m3d x1ae h26b y1ed1 ff4 fs84 fc0 sc0 lsd1 ws0\">2.<span class=\"_ _0\"></span>112.<span class=\"_ _0\"></span>510<span class=\"_ _2b2\"> </span></div></td><td class=\"c x428 y1ed2 w497 h4fe\"><div class=\"t m3d x1ae h26b y1ed1 ff4 fs84 fc0 sc0 lsd1 ws0\">273.<span class=\"_ _0\"></span>966<span class=\"_ _2b2\"> </span></div></td><td class=\"c x429 y1ed2 w497 h4fe\"><div class=\"t m3d x1ae h26b y1ed1 ff4 fs84 fc0 sc0 lsd1 ws0\">354.<span class=\"_ _0\"></span>308<span class=\"_ _2b2\"> </span></div></td><td class=\"c x42a y1ed2 w497 h4fe\"><div class=\"t m3d x1ae h26b y1ed1 ff4 fs84 fc0 sc0 lsd1 ws0\">276.<span class=\"_ _0\"></span>240<span class=\"_ _2b2\"> </span></div></td><td class=\"c x42b y1ed2 w498 h4fe\"><div class=\"t m3d x1ae h26b y1ed1 ff4 fs84 fc0 sc0 lsd1 ws0\">3.<span class=\"_ _0\"></span>604.264<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1ec8 w1c8 h26a\"><div class=\"t m3d xe7 h26b y1258 ff4 fs84 fc0 sc0 ls0 ws0\">Fond<span class=\"_ _8\"></span>o<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>mm<span class=\"_ _8\"></span>o<span class=\"_ _0\"></span>rtamen<span class=\"_ _8\"></span>to<span class=\"_ _2b2\"> </span></div></td><td class=\"c x42c y1ed3 w499 h4ff\"><div class=\"t m3d x1ae h26b y1ed1 ff4 fs84 fc0 sc0 ls0 ws0\">(3<span class=\"_ _8\"></span>43.<span class=\"_ _0\"></span>603)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x42d y1ed3 w49a h4ff\"><div class=\"t m3d x1ae h26b y1ed1 ff4 fs84 fc0 sc0 ls0 ws0\">(<span class=\"_ _8\"></span>1.<span class=\"_ _0\"></span>875.226)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x42e y1ed3 w49b h4ff\"><div class=\"t m3d x1ae h26b y1ed1 ff4 fs84 fc0 sc0 ls0 ws0\">(2<span class=\"_ _1\"></span>48.280)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x42f y1ed3 w499 h4ff\"><div class=\"t m3d x1ae h26b y1ed1 ff4 fs84 fc0 sc0 ls0 ws0\">(32<span class=\"_ _8\"></span>6.<span class=\"_ _0\"></span>798)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x430 y1ed3 w49c h4ff\"><div class=\"t m3d x1ae h26b y1ed1 ff4 fs84 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x431 y1ed3 w49d h4ff\"><div class=\"t m3d x1ae h26b y1ed1 ff4 fs84 fc0 sc0 ls0 ws0\">(2.793.907)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1ec8 w1c8 h26a\"><div class=\"t m3d xe7 h269 y125a ff6 fs84 fc0 sc0 ls0 ws0\">Valore r<span class=\"_ _8\"></span>esiduo al 31.12.20<span class=\"_ _1\"></span>24<span class=\"_ _2b2\"> </span></div></td><td class=\"c x426 y1ed4 w49e h4fb\"><div class=\"t m3d x1ae h269 y1ec2 ff6 fs84 fc0 sc0 lsd1 ws0\">243.637<span class=\"_ _2b2\"> </span></div></td><td class=\"c x432 y1ed4 w49f h4fb\"><div class=\"t m3d x1ae h269 y1ec2 ff6 fs84 fc0 sc0 lsd1 ws0\">237.284<span class=\"_ _2b2\"> </span></div></td><td class=\"c x433 y1ed4 w4a0 h4fb\"><div class=\"t m3d x1ae h269 y1ec2 ff6 fs84 fc0 sc0 lsd1 ws0\">25.686<span class=\"_ _2b2\"> </span></div></td><td class=\"c x434 y1ed4 w4a0 h4fb\"><div class=\"t m3d x1ae h269 y1ec2 ff6 fs84 fc0 sc0 lsd1 ws0\">27.510<span class=\"_ _2b2\"> </span></div></td><td class=\"c x435 y1ed4 w4a1 h4fb\"><div class=\"t m3d x1ae h269 y1ec2 ff6 fs84 fc0 sc0 lsd1 ws0\">276.240<span class=\"_ _2b2\"> </span></div></td><td class=\"c x436 y1ed4 w4a1 h4fb\"><div class=\"t m3d x1ae h269 y1ec2 ff6 fs84 fc0 sc0 lsd1 ws0\">810.357<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x423 y1ec8 w1c8 h26a\"><div class=\"t m3d x118 h26e y125c ff12 fs85 fc0 sc0 ls0 ws0\">(mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _0\"></span>di e<span class=\"_ _0\"></span>ur<span class=\"_ _8\"></span>o)<span class=\"_ _2b2\"> </span></div></td></tr></table></div>installazi<span class=\"_ _1\"></span>one <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>due <span class=\"_ _8\"></span>radar <span class=\"_ _8\"></span>meteo <span class=\"_ _8\"></span>presso <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>siti <span class=\"_ _8\"></span>remoti <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>Aranova <span class=\"_ _8\"></span>(Roma <span class=\"_ _8\"></span>Fiumicino<span class=\"_ _1\"></span>) <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>Carpiano <span class=\"_ _8\"></span>(Milano <span class=\"_ _8\"></span>Linate);<span class=\"_ _2b2\"> </span>vii) <span class=\"ff7\">i lavori di riqual<span class=\"_ _1\"></span>ificazione d<span class=\"_ _1\"></span>ella sala ope<span class=\"_ _1\"></span>rativa dell\u2019ACC<span class=\"_ _1\"></span> di Milano<span class=\"ff3\">.<span class=\"_ _2b2\"> </span></span></span>Gli <span class=\"_ _d\"></span>incrementi <span class=\"_ _4d\"> </span>per <span class=\"_ _d\"></span>103.974 <span class=\"_ _d\"></span>migliaia <span class=\"_ _d\"></span>di <span class=\"_ _4d\"> </span>euro <span class=\"_ _d\"> </span>s<span class=\"_ _0\"></span>i <span class=\"_ _d\"></span>riferiscono <span class=\"_ _d\"></span>alle <span class=\"_ _4d\"> </span>attivit\u00e0 <span class=\"_ _c\"></span>materiali <span class=\"_ _d\"></span>in <span class=\"_ _4d\"> </span>corso <span class=\"_ _d\"></span>di <span class=\"_ _4d\"> </span>realizzazione<span class=\"_ _2b2\"> </span>riguardanti <span class=\"_ _4d\"> </span>l\u2019avanzamento <span class=\"_ _4d\"> </span>de<span class=\"_ _0\"></span>i <span class=\"_ _b\"> </span>progetti <span class=\"_ _b\"> </span>di <span class=\"_ _b\"> </span>investimento, <span class=\"_ _b\"> </span>tra <span class=\"_ _b\"> </span>i <span class=\"_ _b\"> </span>quali <span class=\"_ _b\"> </span>si <span class=\"_ _7\"> </span>evidenzia:  <span class=\"ff3\">i<span class=\"_ _1\"></span>) <span class=\"_ _b\"> </span>la <span class=\"_ _7\"> </span>continuazion<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>del<span class=\"_ _2b2\"> </span></span>programma <span class=\"_ _4d\"> </span><span class=\"ff2\">4-Flight</span>, <span class=\"_ _b\"> </span>il <span class=\"_ _4d\"> </span>cui <span class=\"_ _4d\"> </span>obiettivo <span class=\"_ _b\"> </span>\u00e8 <span class=\"_ _b\"> </span>quello <span class=\"_ _4d\"> </span>di <span class=\"_ _b\"> </span>sviluppare <span class=\"_ _b\"> </span>la <span class=\"_ _4d\"> </span>nu<span class=\"_ _0\"></span>ova <span class=\"_ _4d\"> </span>piattaforma <span class=\"_ _4d\"> </span>tecnologica <span class=\"_ _4d\"> </span>Air <span class=\"_ _b\"> </span>Traffic<span class=\"_ _2b2\"> </span>Management<span class=\"_ _1\"></span> (ATM) <span class=\"_ _8\"></span>degli ACC, <span class=\"_ _1\"></span>in <span class=\"_ _8\"></span>sos<span class=\"_ _0\"></span>tituzion<span class=\"_ _1\"></span>e di<span class=\"_ _8\"></span> quella a<span class=\"_ _1\"></span>ttualmente <span class=\"_ _8\"></span>operativa, basata<span class=\"_ _1\"></span> sui <span class=\"_ _8\"></span>concetti op<span class=\"_ _1\"></span>erativi<span class=\"_ _2b2\"> </span>di SESAR e assumendo al<span class=\"_ _8\"></span> s<span class=\"_ _0\"></span>uo interno il sist<span class=\"_ _1\"></span>ema Coflight come una compon<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nte di base.; ii) il prog<span class=\"_ _8\"></span>ramma di<span class=\"_ _2b2\"> </span>spostamento <span class=\"_ _4d\"> </span>delle <span class=\"_ _b\"> </span>postazioni <span class=\"_ _4d\"> </span>di <span class=\"_ _7\"> </span>controllo <span class=\"_ _4d\"> </span>radar <span class=\"_ _b\"> </span>di <span class=\"_ _b\"> </span>avvicinamento <span class=\"_ _b\"> </span>dalle <span class=\"_ _b\"> </span>attuali <span class=\"_ _4d\"> </span>sed<span class=\"_ _0\"></span>i <span class=\"_ _b\"> </span>dedicate <span class=\"_ _b\"> </span>presso <span class=\"_ _b\"> </span>gli<span class=\"_ _2b2\"> </span>aeroporti <span class=\"_ _6\"></span>agli <span class=\"_ _6\"></span>ACC <span class=\"_ _6\"></span>sovrastanti; <span class=\"_ _0\"></span>iii) <span class=\"_ _c\"></span>la <span class=\"_ _0\"></span>realizzazione <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>lla <span class=\"_ _6\"></span>nuova <span class=\"_ _0\"></span>rete <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>comunicazione <span class=\"_ _6\"></span>ENET-2, <span class=\"_ _c\"></span>c<span class=\"_ _8\"></span>he <span class=\"_ _c\"></span>an<span class=\"_ _8\"></span>dr\u00e0 <span class=\"_ _c\"></span>a<span class=\"_ _2b2\"> </span>sostituire <span class=\"_ _8\"></span>la <span class=\"_ _16\"></span>corrente <span class=\"_ _8\"></span>rete <span class=\"_ _16\"></span>ENET <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>int<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rconnette<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>tutti <span class=\"_ _16\"></span>i <span class=\"_ _8\"></span>siti <span class=\"_ _8\"></span>operativi <span class=\"_ _16\"></span>nazionali, <span class=\"_ _8\"></span>veicolando <span class=\"_ _8\"></span>la <span class=\"_ _16\"></span>fonia <span class=\"_ _8\"></span>operativa,<span class=\"_ _2b2\"> </span>i <span class=\"_ _0\"></span>dati <span class=\"_ _6\"></span>radar, <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>piani <span class=\"_ _6\"></span>di <span class=\"_ _0\"></span>volo, <span class=\"_ _0\"></span>meteo, <span class=\"_ _6\"></span>AIS <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>controllo <span class=\"_ _0\"></span>impianti; <span class=\"_ _0\"></span>iv) <span class=\"_ _6\"></span>la <span class=\"_ _0\"></span>prosecuzion<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>lle <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>legate <span class=\"_ _0\"></span>alla<span class=\"_ _2b2\"> </span>realizzazione <span class=\"_ _0\"></span>delle <span class=\"_ _6\"></span>Torri <span class=\"_ _c\"></span>di <span class=\"_ _0\"></span>controllo <span class=\"_ _6\"></span>gestite <span class=\"_ _6\"></span>da <span class=\"_ _c\"></span>remot<span class=\"_ _1\"></span>o <span class=\"_ _6\"></span>che <span class=\"_ _c\"></span>p<span class=\"_ _8\"></span>revede <span class=\"_ _c\"></span>anc<span class=\"_ _8\"></span>he <span class=\"_ _c\"></span>la<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>predispo<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>izione <span class=\"_ _6\"></span>dello <span class=\"_ _6\"></span>spazio<span class=\"_ _2b2\"> </span>fisico <span class=\"_ _8\"></span>necessario <span class=\"_ _8\"></span>presso gli<span class=\"_ _8\"></span> ACC <span class=\"_ _8\"></span>per o<span class=\"_ _1\"></span>spitarle; <span class=\"_ _8\"></span>v) le<span class=\"_ _1\"></span> att<span class=\"_ _8\"></span>ivit\u00e0 di <span class=\"_ _8\"></span>digitalizza<span class=\"_ _1\"></span>zione loca<span class=\"_ _1\"></span>le <span class=\"_ _8\"></span>delle tor<span class=\"_ _1\"></span>ri <span class=\"_ _8\"></span>di controllo <span class=\"_ _8\"></span>del<span class=\"_ _2b2\"> </span>traffico aereo di <span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>ari siti; vi) gli<span class=\"_ _1\"></span> interventi di ammo<span class=\"_ _8\"></span>dernamento dei sistemi di <span class=\"_ _1\"></span>radioassist<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nza.<span class=\"_ _2b2\"> </span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff3\">i de<span class=\"_ _0\"></span>crem<span class=\"_ _1\"></span>enti per riclassifich<span class=\"_ _1\"></span>e di complessivi 126.565 migliaia di euro sono riferiti principal<span class=\"_ _1\"></span>mente a progetti<span class=\"_ _2b2\"> </span></span></span>di <span class=\"_ _4d\"> </span>investimento <span class=\"_ _d\"> </span>conclusi <span class=\"_ _4d\"> </span>ed <span class=\"_ _4d\"> </span>entrati <span class=\"_ _4d\"> </span>in <span class=\"_ _4d\"> </span>uso <span class=\"_ _4d\"> </span>nell\u2019eserciz<span class=\"_ _8\"></span>io <span class=\"_ _b\"> </span>con <span class=\"_ _4d\"> </span>classificazione <span class=\"_ _d\"></span>a <span class=\"_ _4d\"> </span>voce <span class=\"_ _4d\"> </span>propria <span class=\"_ _4d\"> </span>per<span class=\"_ _0\"></span><span class=\"ff3\"> <span class=\"_ _4d\"> </span>119.364<span class=\"_ _2b2\"> </span></span>migliaia <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>euro, <span class=\"_ _d\"></span>per <span class=\"_ _d\"></span>402 <span class=\"_ _d\"></span>migliaia <span class=\"_ _d\"></span>di <span class=\"_ _c\"></span>e<span class=\"_ _0\"></span>uro <span class=\"_ _d\"></span>alla <span class=\"_ _c\"></span>riclassifica <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>alcuni <span class=\"_ _d\"></span>compon<span class=\"_ _1\"></span>enti <span class=\"_ _c\"></span>di <span class=\"_ _d\"> </span>s<span class=\"_ _0\"></span>istemi <span class=\"_ _c\"></span>operativi <span class=\"_ _c\"></span>nelle<span class=\"_ _2b2\"> </span>rimanenze <span class=\"_ _d\"></span>per <span class=\"_ _4d\"> </span>parti <span class=\"_ _d\"></span>di <span class=\"_ _4d\"> </span>ricambio <span class=\"_ _d\"></span>e <span class=\"_ _4d\"> </span>per <span class=\"_ _4d\"> </span>la <span class=\"_ _d\"></span>restante <span class=\"_ _d\"> </span>parte <span class=\"_ _4d\"> </span>ad <span class=\"_ _4d\"> </span>importi <span class=\"_ _d\"></span>classificati <span class=\"_ _d\"></span>nell\u2019ambito <span class=\"_ _d\"></span>delle <span class=\"_ _4d\"> </span>attivit\u00e0<span class=\"_ _2b2\"> </span>immateriali<span class=\"_ _1\"></span>. Si <span class=\"_ _6\"></span>evidenzia <span class=\"_ _6\"></span>che <span class=\"_ _c\"></span>part<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>degli <span class=\"_ _6\"></span>investimenti, <span class=\"_ _6\"></span>per <span class=\"_ _6\"></span>un <span class=\"_ _c\"></span>costo<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>storico <span class=\"_ _6\"></span>pari <span class=\"_ _6\"></span>a <span class=\"_ _c\"></span>312,6 <span class=\"_ _c\"></span>mil<span class=\"_ _8\"></span>ioni <span class=\"_ _6\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>eur<span class=\"_ _0\"></span>o, <span class=\"_ _6\"></span>sono <span class=\"_ _6\"></span>f<span class=\"_ _0\"></span>inanzi<span class=\"_ _1\"></span>ati <span class=\"_ _6\"></span>da<span class=\"_ _2b2\"> </span>contributi <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>impianti <span class=\"_ _0\"></span>riconosciuti <span class=\"_ _0\"></span>nell\u2019ambito <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Programma <span class=\"_ _0\"></span>Operativo <span class=\"_ _0\"></span>Nazional<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>Trasporti <span class=\"_ _0\"></span>(PON) <span class=\"_ _0\"></span>anni<span class=\"_ _2b2\"> </span>2000-2006, <span class=\"_ _4d\"> </span>2007-2013 <span class=\"_ _b\"> </span>e <span class=\"_ _b\"> </span>2014-2020 <span class=\"_ _b\"> </span>per <span class=\"_ _b\"> </span>gli <span class=\"_ _b\"> </span>interventi <span class=\"_ _4d\"> </span>ne<span class=\"_ _0\"></span>gli <span class=\"_ _4d\"> </span>aeroporti <span class=\"_ _b\"> </span>del <span class=\"_ _4d\"> </span>s<span class=\"_ _0\"></span>ud, <span class=\"_ _b\"> </span>dai <span class=\"_ _b\"> </span>contributi <span class=\"_ _b\"> </span>assegnati <span class=\"_ _d\"> </span>dal<span class=\"_ _2b2\"> </span>Ministero dell<span class=\"_ _1\"></span>e Infrastruttu<span class=\"_ _8\"></span>re e dei Trasporti p<span class=\"_ _1\"></span>er invest<span class=\"_ _1\"></span>imenti negli ae<span class=\"_ _8\"></span>roporti militari come <span class=\"_ _8\"></span>da Legge 102/2009,<span class=\"_ _2b2\"> </span>dai <span class=\"_ _d\"></span>progetti <span class=\"_ _d\"></span>finanziati <span class=\"_ _c\"></span>in <span class=\"_ _4d\"> </span>ambito <span class=\"_ _d\"></span>europeo <span class=\"_ _d\"></span>e <span class=\"_ _d\"> </span>dai <span class=\"_ _4d\"> </span>contributi<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>derivanti <span class=\"_ _d\"></span>dal <span class=\"_ _d\"></span>PNRR. <span class=\"_ _d\"></span>I <span class=\"_ _d\"> </span>s<span class=\"_ _0\"></span>uddetti <span class=\"_ _d\"></span>contributi <span class=\"_ _c\"></span>in <span class=\"_ _4d\"> </span>conto<span class=\"_ _2b2\"> </span>impianti  ricono<span class=\"_ _8\"></span>sciuti  per  ta<span class=\"_ _1\"></span>li  investime<span class=\"_ _1\"></span>nti  vengono  conta<span class=\"_ _1\"></span>bilizzati<span class=\"_ _1\"></span>  tra  le  <span class=\"ff2\">altre <span class=\"_ _7\"> </span>passivit\u00e0</span>  e  rilasciati<span class=\"_ _8\"></span>  a  conto<span class=\"_ _2b2\"> </span>economico  in  relazi<span class=\"_ _8\"></span>one  agli  ammorta<span class=\"_ _1\"></span>menti  degli  i<span class=\"_ _1\"></span>nvestimenti  cui<span class=\"_ _8\"></span>  s<span class=\"_ _0\"></span>i  riferi<span class=\"_ _1\"></span>scono.  La  quota<span class=\"_ _8\"></span>  di  competenza<span class=\"_ _2b2\"> </span>dell\u2019esercizi<span class=\"_ _1\"></span>o ammonta a 1<span class=\"ff3\">2.13<span class=\"_ _1\"></span>7 migliaia di <span class=\"_ _1\"></span>euro (11.311 migli<span class=\"_ _1\"></span>aia di euro nel <span class=\"_ _8\"></span>2<span class=\"_ _0\"></span>023<span class=\"ls3f\">)</span></span><span class=\"ff3\"><span class=\"ls3f\">. </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-584": {
   "value": "Informazioni sulle voci della s<span class=\"_ _8\"></span>ituazione<span class=\"_ _0\"></span> patrimoniale <span class=\"ff7\">\u2013</span> finanziaria<span class=\"_ _8\"></span> consolidata<span class=\"_ _2b2\"> </span>7.<span class=\"ffa ls0\"> <span class=\"_ _36\"> </span><span class=\"ff3\">Attivit\u00e0 materiali<span class=\"_ _2b2\"> </span></span></span>Di  seguito <span class=\"_ _7\"> </span>\u00e8  riportata  la  t<span class=\"_ _1\"></span>abella  di  movi<span class=\"_ _8\"></span>mentazione  delle  attivit\u00e0<span class=\"_ _8\"></span>  materiali  al  31  dice<span class=\"_ _8\"></span>mbre  202<span class=\"_ _0\"></span>4  rispetto<span class=\"_ _2b2\"> </span>all\u2019esercizio pr<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>cedente:<span class=\"_ _2b2\"> </span>Le <span class=\"_ _b\"> </span>attivit\u00e0 <span class=\"_ _4d\"> </span>materiali <span class=\"_ _4d\"> </span>registrano <span class=\"_ _4d\"> </span>nell\u2019esercizio <span class=\"_ _4d\"> </span>una <span class=\"_ _4d\"> </span>variazione <span class=\"_ _4d\"> </span>netta <span class=\"_ _4d\"> </span>ne<span class=\"_ _0\"></span>gativa <span class=\"_ _4d\"> </span>di <span class=\"_ _7\"> </span><span class=\"ff3\">1<span class=\"lsa\">2.</span>479 <span class=\"_ _4d\"> </span>migliaia <span class=\"_ _4d\"> </span>di <span class=\"_ _b\"> </span>euro <span class=\"_ _b\"> </span>per <span class=\"_ _4d\"> </span>i<span class=\"_ _2b2\"> </span></span>seguenti eventi: \u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff7\">gli <span class=\"_ _6\"></span>ammortamenti <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>competenza <span class=\"_ _6\"></span>dell\u2019esercizio <span class=\"_ _0\"></span>per <span class=\"_ _6\"></span>1<span class=\"_ _0\"></span><span class=\"ff3 ls40\">09<span class=\"_ _0\"></span><span class=\"ls0\">.200 <span class=\"_ _6\"></span>migliaia <span class=\"_ _0\"></span>di <span class=\"_ _c\"></span>euro <span class=\"_ _0\"></span>(110.698 <span class=\"_ _6\"></span>migliaia <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>eur<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>nel<span class=\"_ _2b2\"> </span></span></span></span></span>2023<span class=\"ls3f\">);<span class=\"_ _2b2\"> </span></span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff3\">gli <span class=\"_ _8\"></span>incrementi <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span>lle <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>materiali <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>complessivi <span class=\"_ _8\"></span>223.338 <span class=\"_ _8\"></span>migliaia <span class=\"_ _8\"></span>di <span class=\"_ _1\"></span>euro, <span class=\"_ _8\"></span>di c<span class=\"_ _8\"></span>ui <span class=\"_ _8\"></span>1<span class=\"_ _0\"></span>19.364 <span class=\"_ _8\"></span>migliai<span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>di euro<span class=\"_ _2b2\"> </span></span></span>riferiti ad <span class=\"_ _0\"></span>investim<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nti, nelle diverse categorie, ultimati ed e<span class=\"_ _0\"></span>ntrati in uso nel <span class=\"_ _0\"></span>corso dell\u2019esercizio<span class=\"_ _1\"></span>. Tra <span class=\"_ _0\"></span>questi<span class=\"_ _2b2\"> </span>si <span class=\"_ _35\"> </span>evidenziano: <span class=\"_ _e\"> </span>i) <span class=\"_ _35\"> </span>la <span class=\"_ _35\"> </span>realizzazione <span class=\"_ _35\"> </span>della <span class=\"_ _35\"> </span>Local <span class=\"_ _e\"> </span>Digital <span class=\"_ _35\"> </span>Tower <span class=\"_ _35\"> </span>di <span class=\"_ _35\"> </span>Perugia, <span class=\"_ _e\"> </span>un <span class=\"_ _35\"> </span>progetto <span class=\"_ _35\"> </span>tecnologico<span class=\"_ _2b2\"> </span>multidisciplinar<span class=\"_ _8\"></span>e <span class=\"_ _6\"></span>che <span class=\"_ _6\"></span>ha <span class=\"_ _6\"></span>visto <span class=\"_ _0\"></span>la <span class=\"_ _6\"></span>realizzazione <span class=\"_ _0\"></span>in <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>prima <span class=\"_ _0\"></span>fase <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>un <span class=\"_ _0\"></span>nuovo <span class=\"_ _0\"></span>edif<span class=\"_ _0\"></span>icio <span class=\"_ _0\"></span>in <span class=\"_ _6\"></span>grado <span class=\"_ _6\"></span>di <span class=\"_ _0\"></span>ospitare <span class=\"_ _6\"></span>il<span class=\"_ _2b2\"> </span>blocco <span class=\"_ _0\"></span>tecnico, <span class=\"_ _6\"></span>la <span class=\"_ _0\"></span>sala <span class=\"_ _6\"></span>operati<span class=\"_ _1\"></span>va, <span class=\"_ _6\"></span>la <span class=\"_ _0\"></span>sala <span class=\"_ _6\"></span>apparati, <span class=\"_ _0\"></span>sala <span class=\"_ _0\"></span>regia, <span class=\"_ _0\"></span>sala <span class=\"_ _6\"></span>play<span class=\"_ _0\"></span>back <span class=\"_ _6\"></span>ed <span class=\"_ _0\"></span>uffici <span class=\"_ _0\"></span>amministrativi <span class=\"_ _0\"></span>oltre <span class=\"_ _6\"></span>ad<span class=\"_ _2b2\"> </span>un <span class=\"_ _0\"></span>traliccio per <span class=\"_ _6\"></span>il posizionamento <span class=\"_ _0\"></span>delle te<span class=\"_ _0\"></span>lecamer<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>e de<span class=\"_ _0\"></span>lle <span class=\"_ _0\"></span>antenne per <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>comunicazioni T<span class=\"_ _0\"></span>BT (Terra <span class=\"_ _0\"></span>Bordo<span class=\"_ _2b2\"> </span>Terra). <span class=\"_ _4d\"> </span>La <span class=\"_ _4d\"> </span>se<span class=\"_ _0\"></span>conda <span class=\"_ _d\"></span>fase <span class=\"_ _b\"> </span>ha <span class=\"_ _4d\"> </span>riguardato <span class=\"_ _b\"> </span>la <span class=\"_ _4d\"> </span>realizzazione <span class=\"_ _d\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _4d\"> </span>l\u2019allestimento <span class=\"_ _4d\"> </span>delle <span class=\"_ _4d\"> </span>infrastrutture <span class=\"_ _4d\"> </span>tecnologiche<span class=\"_ _2b2\"> </span>necessarie <span class=\"_ _c\"></span>per<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>il <span class=\"_ _c\"></span>collegame<span class=\"_ _1\"></span>nto <span class=\"_ _c\"></span>con <span class=\"_ _c\"></span>i <span class=\"_ _c\"></span>sistemi <span class=\"_ _c\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _c\"></span>air <span class=\"_ _c\"></span>side <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>la <span class=\"_ _c\"></span>torre <span class=\"_ _c\"></span>mobil<span class=\"_ _8\"></span>e, <span class=\"_ _d\"></span>tra <span class=\"_ _c\"></span>cui <span class=\"_ _c\"></span>18 <span class=\"_ _c\"></span>tel<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>camere <span class=\"_ _c\"></span>fis<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>3<span class=\"_ _2b2\"> </span>telecamere <span class=\"_ _4\"> </span>mobili, <span class=\"_ _4\"> </span>13 <span class=\"_ _4\"> </span>monitor <span class=\"_ _4\"> </span>ad <span class=\"_ _4\"> </span>alta <span class=\"_ _4\"> </span>risoluzione <span class=\"_ _4\"> </span>per <span class=\"_ _40\"> </span>la <span class=\"_ _4\"> </span>riproduzione <span class=\"_ _4\"> </span>sullo <span class=\"_ _4\"> </span>schermo <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>panorama<span class=\"_ _2b2\"> </span>aeroportuale <span class=\"_ _8\"></span>a 36<span class=\"_ _1\"></span>0\u00b0, <span class=\"_ _8\"></span>monitor ta<span class=\"_ _1\"></span>ttico <span class=\"_ _8\"></span>operativo to<span class=\"_ _8\"></span>uch<span class=\"_ _0\"></span>-screen <span class=\"_ _8\"></span>Wacom p<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>r <span class=\"_ _8\"></span>la gestio<span class=\"_ _8\"></span>ne della <span class=\"_ _8\"></span>rappresentazione<span class=\"_ _2b2\"> </span>visiva <span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>associate <span class=\"_ _6\"></span>funzionali<span class=\"_ _8\"></span>t\u00e0 <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>realt\u00e0 <span class=\"_ _6\"></span>aumentata<span class=\"_ _8\"></span>; <span class=\"_ _c\"></span>i<span class=\"_ _8\"></span>i) <span class=\"_ _c\"></span>g<span class=\"_ _8\"></span>li <span class=\"_ _6\"></span>sviluppi <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>istema <span class=\"_ _0\"></span>SATCAS <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>sistema <span class=\"_ _6\"></span>Air <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>raffic<span class=\"_ _2b2\"> </span>Management<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>legacy <span class=\"_ _0\"></span>utilizzato <span class=\"_ _0\"></span>nelle <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ale operative <span class=\"_ _0\"></span>degli <span class=\"_ _0\"></span>ACC <span class=\"_ _6\"></span>per <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>controllo <span class=\"_ _0\"></span>del <span class=\"_ _6\"></span>traffico<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>aere<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>in <span class=\"_ _0\"></span>rotta <span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>in<span class=\"_ _2b2\"> </span>avvicinamento <span class=\"_ _0\"></span>ai <span class=\"_ _6\"></span>principali <span class=\"_ _0\"></span>aeroporti <span class=\"_ _0\"></span>nazionali) <span class=\"_ _6\"></span>che <span class=\"_ _6\"></span>hanno <span class=\"_ _0\"></span>visto <span class=\"_ _6\"></span>l\u2019implement<span class=\"_ _1\"></span>azione <span class=\"_ _0\"></span>dell\u2019abbassamento<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>del<span class=\"_ _2b2\"> </span>livello <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>volo <span class=\"_ _0\"></span>per <span class=\"_ _c\"></span>l\u2019applica<span class=\"_ _1\"></span>zione <span class=\"_ _6\"></span>delle <span class=\"_ _c\"></span>proc<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>dure <span class=\"_ _c\"></span><span class=\"ff2\">free <span class=\"_ _6\"></span>route<span class=\"ff3\"> <span class=\"_ _6\"></span>nello <span class=\"_ _c\"></span>spaz<span class=\"_ _8\"></span>io <span class=\"_ _c\"></span>aereo <span class=\"_ _6\"></span>nazional<span class=\"_ _1\"></span>e <span class=\"_ _c\"></span>da<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>9.000 <span class=\"_ _6\"></span>metri <span class=\"_ _6\"></span>a<span class=\"_ _2b2\"> </span></span></span>6.500 <span class=\"_ _1\"></span>metri ed <span class=\"_ _8\"></span>il completam<span class=\"ff7\">ento d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>lle <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _8\"></span>per il trasf<span class=\"_ _1\"></span>erimento d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>i setto<span class=\"_ _8\"></span>ri Nord d<span class=\"_ _1\"></span>ell\u2019Area Contr<span class=\"_ _8\"></span>ol Center<span class=\"_ _2b2\"> </span></span>(ACC) <span class=\"_ _4d\"> </span>di <span class=\"_ _4d\"> </span>Brindisi <span class=\"_ _4d\"> </span>presso <span class=\"_ _4d\"> </span>l\u2019ACC <span class=\"_ _4d\"> </span>di <span class=\"_ _4d\"> </span>Roma; <span class=\"_ _4d\"> </span>iii) <span class=\"_ _4d\"> </span>alcuni <span class=\"_ _4d\"> </span>rilasci <span class=\"_ _4d\"> </span>progressivi <span class=\"_ _4d\"> </span>previsti <span class=\"_ _4d\"> </span>nell\u2019ambito <span class=\"_ _d\"> </span>del <span class=\"_ _4d\"> </span>programma<span class=\"_ _2b2\"> </span>Coflight, Il sistema <span class=\"ff2\">Flight data processi<span class=\"_ _1\"></span>ng<span class=\"ff3\"> di nuova generazione che supporta<span class=\"_ _1\"></span> il controllore nel calcolo della<span class=\"_ _2b2\"> </span></span></span>traiettoria <span class=\"_ _8\"></span>attesa del <span class=\"_ _8\"></span>volo <span class=\"_ _8\"></span>ed \u00e8 <span class=\"_ _8\"></span>re<span class=\"_ _0\"></span>alizzato <span class=\"_ _8\"></span>in colla<span class=\"_ _1\"></span>borazione <span class=\"_ _8\"></span>con il <span class=\"_ _8\"></span>provider <span class=\"_ _8\"></span>f<span class=\"_ _0\"></span>rancese<span class=\"_ _8\"></span> DSNA insta<span class=\"_ _1\"></span>llato <span class=\"_ _8\"></span>presso la<span class=\"_ _2b2\"> </span>sala sistemi <span class=\"_ _1\"></span>dell\u2019ACC di Ro<span class=\"_ _1\"></span>ma ed utilizza<span class=\"_ _1\"></span>to nell\u2019ambito<span class=\"_ _1\"></span> degli esercizi di <span class=\"_ _1\"></span>v<span class=\"_ _0\"></span><span class=\"ff3\">alidazione<span class=\"_ _8\"></span> d<span class=\"_ _0\"></span>el programma S<span class=\"_ _1\"></span>esar; iv)<span class=\"_ _2b2\"> </span></span>la <span class=\"_ _8\"></span>fornitura <span class=\"_ _16\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>l\u2019installazi<span class=\"_ _8\"></span>one <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>radar <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>avviciname<span class=\"_ _1\"></span>nto <span class=\"_ _8\"></span>(APP) <span class=\"_ _8\"></span>pre<span class=\"_ _1\"></span>sso <span class=\"_ _8\"></span>l\u2019aeroporto <span class=\"_ _16\"></span>di <span class=\"_ _1\"></span>Brindisi;<span class=\"_ _8\"></span> v<span class=\"_ _1\"></span>) <span class=\"_ _8\"></span>l\u2019adeguament<span class=\"_ _1\"></span>o<span class=\"_ _2b2\"> </span>delle  co<span class=\"_ _1\"></span>municazioni <span class=\"_ _b\"> </span>Fonia  ground-ground <span class=\"_ _b\"> </span>e<span class=\"_ _0\"></span>  ai<span class=\"_ _1\"></span>r-<span class=\"ff7\">ground <span class=\"_ _7\"> </span>al  Voip <span class=\"_ _b\"> </span>per  l\u2019ACC <span class=\"_ _7\"> </span>di  R<span class=\"_ _1\"></span>oma;  vi) <span class=\"_ _7\"> </span>la <span class=\"_ _7\"> </span>fornitura <span class=\"_ _7\"> </span>ed</span><table class=\"s w488 h4fc\" id=\"_d66577a8-3374-4358-83b2-b85cea333c8d\"><tr><td></td><td></td><td></td><td class=\"c x41a y1ec3 w489 h4fd\"><div class=\"t m3d x1ae h269 y1ec2 ff6 fs84 fc0 sc0 ls0 ws0\">Attr<span class=\"_ _8\"></span>ezzatur<span class=\"_ _1\"></span>e<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x41b y1ec3 w48a h4fd\"><div class=\"t m3d x1ae h269 y1ec2 ff6 fs84 fc0 sc0 ls0 ws0\">Atti<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>it<span class=\"_ _8\"></span>\u00e0<span class=\"_ _2b2\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x41c y1ec4 w48b h4fa\"><div class=\"t m3d x1ae h269 y1ec2 ff6 fs84 fc0 sc0 ls0 ws0\">Terr<span class=\"_ _8\"></span>eni e<span class=\"_ _2b2\"> </span></div></td><td class=\"c x41d y1ec4 w48c h4fa\"><div class=\"t m3d x1ae h269 y1ec2 ff6 fs84 fc0 sc0 ls0 ws0\">Imp<span class=\"_ _0\"></span>ianti<span class=\"_ _1\"></span> e<span class=\"_ _2b2\"> </span></div></td><td class=\"c x41e y1ec4 w48d h4fa\"><div class=\"t m3d x1ae h269 y1ec2 ff6 fs84 fc0 sc0 ls0 ws0\">ind.li<span class=\"_ _1\"></span> e<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x41f y1ec4 w48e h4fa\"><div class=\"t m3d x1ae h269 y1ec2 ff6 fs84 fc0 sc0 ls0 ws0\">materi<span class=\"_ _8\"></span>ali <span class=\"_ _1\"></span>in<span class=\"_ _2b2\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x420 y1ec5 w48f h4fa\"><div class=\"t m3d x1ae h269 y1ec2 ff6 fs84 fc0 sc0 ls0 ws0\">fab<span class=\"_ _0\"></span>bricati<span class=\"_ _2b2\"> </span></div></td><td class=\"c x421 y1ec5 w490 h4fa\"><div class=\"t m3d x1ae h269 y1ec2 ff6 fs84 fc0 sc0 ls0 ws0\">mac<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>hinari<span class=\"_ _2b2\"> </span></div></td><td class=\"c x422 y1ec5 w491 h4fa\"><div class=\"t m3d x1ae h269 y1ec2 ff6 fs84 fc0 sc0 ls0 ws0\">co<span class=\"_ _0\"></span>mm<span class=\"_ _0\"></span>.li<span class=\"_ _2b2\"> </span></div></td><td class=\"c x423 y1ec6 w1c8 h268\"><div class=\"t m3d x113 h269 y123d ff6 fs84 fc0 sc0 ls0 ws0\">Alt<span class=\"_ _8\"></span>ri beni<span class=\"_ _2b2\"> </span></div></td><td class=\"c x424 y1ec5 w492 h4fa\"><div class=\"t m3d x1ae h269 y1ec2 ff6 fs84 fc0 sc0 ls0 ws0\">co<span class=\"_ _0\"></span>rso<span class=\"_ _2b2\"> </span></div></td><td class=\"c x425 y1ec5 w493 h4fa\"><div class=\"t m3d x1ae h269 y1ec2 ff6 fs84 fc0 sc0 ls0 ws0\">Totale<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1ec7 w494 h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 ls0 ws0\">Co<span class=\"_ _0\"></span>sto<span class=\"_ _0\"></span> storico<span class=\"_ _2b2\"> </span></div></td><td class=\"c x426 y1ec7 w495 h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 lsd1 ws0\">571.133<span class=\"_ _2b2\"> </span></div></td><td class=\"c x427 y1ec7 w496 h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 lsd1 ws0\">2.<span class=\"_ _0\"></span>030.<span class=\"_ _0\"></span>420<span class=\"_ _2b2\"> </span></div></td><td class=\"c x428 y1ec7 w497 h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 lsd1 ws0\">273.<span class=\"_ _0\"></span>645<span class=\"_ _2b2\"> </span></div></td><td class=\"c x429 y1ec7 w497 h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 lsd1 ws0\">347.<span class=\"_ _0\"></span>700<span class=\"_ _2b2\"> </span></div></td><td class=\"c x42a y1ec7 w497 h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 lsd1 ws0\">298.<span class=\"_ _0\"></span>771<span class=\"_ _2b2\"> </span></div></td><td class=\"c x42b y1ec7 w498 h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 lsd1 ws0\">3.<span class=\"_ _0\"></span>521.669<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1ec8 w1c8 h26a\"><div class=\"t m3d xe7 h26b y1243 ff4 fs84 fc0 sc0 ls0 ws0\">Fond<span class=\"_ _8\"></span>o<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>mm<span class=\"_ _8\"></span>o<span class=\"_ _0\"></span>rtamen<span class=\"_ _8\"></span>to<span class=\"_ _2b2\"> </span></div></td><td class=\"c x42c y1ec9 w499 h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 ls0 ws0\">(3<span class=\"_ _8\"></span>21.<span class=\"_ _0\"></span>374)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x42d y1ec9 w49a h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 ls0 ws0\">(<span class=\"_ _8\"></span>1.<span class=\"_ _0\"></span>814.342)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x42e y1ec9 w49b h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 ls0 ws0\">(2<span class=\"_ _1\"></span>44.055)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x42f y1ec9 w499 h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 ls0 ws0\">(31<span class=\"_ _8\"></span>9.<span class=\"_ _0\"></span>062)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x430 y1ec9 w49c h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x431 y1ec9 w49d h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 ls0 ws0\">(2.698.833)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1ec8 w1c8 h26a\"><div class=\"t m3d xe7 h269 y1245 ff6 fs84 fc0 sc0 ls0 ws0\">Valore r<span class=\"_ _8\"></span>esiduo al 31.12.20<span class=\"_ _1\"></span>23<span class=\"_ _2b2\"> </span></div></td><td class=\"c x426 y1eca w49e h4fa\"><div class=\"t m3d x1ae h269 y1ec2 ff6 fs84 fc0 sc0 lsd1 ws0\">249.759<span class=\"_ _2b2\"> </span></div></td><td class=\"c x432 y1eca w49f h4fa\"><div class=\"t m3d x1ae h269 y1ec2 ff6 fs84 fc0 sc0 lsd1 ws0\">216.078<span class=\"_ _2b2\"> </span></div></td><td class=\"c x433 y1eca w4a0 h4fa\"><div class=\"t m3d x1ae h269 y1ec2 ff6 fs84 fc0 sc0 lsd1 ws0\">29.590<span class=\"_ _2b2\"> </span></div></td><td class=\"c x434 y1eca w4a0 h4fa\"><div class=\"t m3d x1ae h269 y1ec2 ff6 fs84 fc0 sc0 lsd1 ws0\">28.638<span class=\"_ _2b2\"> </span></div></td><td class=\"c x435 y1eca w4a1 h4fa\"><div class=\"t m3d x1ae h269 y1ec2 ff6 fs84 fc0 sc0 lsd1 ws0\">298.771<span class=\"_ _2b2\"> </span></div></td><td class=\"c x436 y1eca w4a1 h4fa\"><div class=\"t m3d x1ae h269 y1ec2 ff6 fs84 fc0 sc0 lsd1 ws0\">822.836<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1ec8 w1c8 h26a\"><div class=\"t m3d xe7 h26b y1247 ff4 fs84 fc0 sc0 ls0 ws0\">Incremen<span class=\"_ _8\"></span>ti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x437 y1ecb w4a2 h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 lsd1 ws0\">17.885<span class=\"_ _2b2\"> </span></div></td><td class=\"c x438 y1ecb w4a3 h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 lsd1 ws0\">87.324<span class=\"_ _2b2\"> </span></div></td><td class=\"c x439 y1ecb w4a4 h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 lsd1 ws0\">3.458<span class=\"_ _2b2\"> </span></div></td><td class=\"c x43a y1ecb w4a3 h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 lsd1 ws0\">10.697<span class=\"_ _2b2\"> </span></div></td><td class=\"c x43b y1ecb w497 h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 lsd1 ws0\">103.<span class=\"_ _0\"></span>974<span class=\"_ _2b2\"> </span></div></td><td class=\"c x43c y1ecb w4a5 h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 lsd1 ws0\">223.<span class=\"_ _0\"></span>338<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1ec8 w1c8 h26a\"><div class=\"t m3d xe7 h26b y124a ff4 fs84 fc0 sc0 ls0 ws0\">Al<span class=\"_ _8\"></span>ienazioni - co<span class=\"_ _0\"></span>sto<span class=\"_ _0\"></span> storico<span class=\"_ _2b2\"> </span></div></td><td class=\"c x43d y1ecc w4a6 h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 ls0 ws0\">(1<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>778)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x43e y1ecc w4a7 h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 ls0 ws0\">(5<span class=\"_ _1\"></span>.124)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x43f y1ecc w4a8 h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 ls0 ws0\">(3<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>137)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x440 y1ecc w4a9 h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 ls0 ws0\">(<span class=\"_ _1\"></span>4.089)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x441 y1ecc w49c h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x442 y1ecc w4aa h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 ls0 ws0\">(14.128)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1ec8 w1c8 h26a\"><div class=\"t m3d xe7 h26b y124d ff4 fs84 fc0 sc0 ls0 ws0\">Al<span class=\"_ _8\"></span>ienazioni - f<span class=\"_ _0\"></span>ondo amm<span class=\"_ _1\"></span>.to<span class=\"_ _2b2\"> </span></div></td><td class=\"c x443 y1ecd w492 h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 ls0 ws0\">1.768<span class=\"_ _2b2\"> </span></div></td><td class=\"c x444 y1ecd w4ab h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 ls0 ws0\">5.<span class=\"_ _0\"></span>124<span class=\"_ _2b2\"> </span></div></td><td class=\"c x445 y1ecd w4ac h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 ls0 ws0\">3.137<span class=\"_ _2b2\"> </span></div></td><td class=\"c x446 y1ecd w4ad h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 lsd1 ws0\">4.<span class=\"_ _0\"></span>047<span class=\"_ _2b2\"> </span></div></td><td class=\"c x447 y1ecd w49c h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x448 y1ecd w4ae h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 ls0 ws0\">14.076<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1ec8 w1c8 h26a\"><div class=\"t m3d xe7 h26b y124f ff4 fs84 fc0 sc0 ls0 ws0\">Ricla<span class=\"_ _0\"></span>ssifiche<span class=\"_ _2b2\"> </span></div></td><td class=\"c x449 y1ece w49c h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x44a y1ece w4af h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 ls0 ws0\">(<span class=\"_ _8\"></span>60)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x44b y1ece w49c h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x44c y1ece w49c h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x44d y1ece w4b0 h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 ls0 ws0\">(12<span class=\"_ _1\"></span>6.505)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x44e y1ece w499 h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 ls0 ws0\">(126<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>565)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1ec8 w1c8 h26a\"><div class=\"t m3d xe7 h26b y1251 ff4 fs84 fc0 sc0 ls0 ws0\">Am<span class=\"_ _8\"></span>mortamen<span class=\"_ _8\"></span>ti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x44f y1ecf w4b1 h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 ls0 ws0\">(2<span class=\"_ _8\"></span>3.<span class=\"_ _0\"></span>997)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x450 y1ecf w4b2 h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 ls0 ws0\">(<span class=\"_ _8\"></span>66.058)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x451 y1ecf w4a8 h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 ls0 ws0\">(7<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>362)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x452 y1ecf w4b3 h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 ls0 ws0\">(1<span class=\"_ _1\"></span>1.783)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x453 y1ecf w49c h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x454 y1ecf w499 h4d6\"><div class=\"t m3d x1ae h26b y1e9a ff4 fs84 fc0 sc0 ls0 ws0\">(109<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>200)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1ec8 w1c8 h26a\"><div class=\"t m3d xe7 h269 y1253 ff6 fs84 fc0 sc0 ls0 ws0\">Totale vari<span class=\"_ _8\"></span>azioni<span class=\"_ _2b2\"> </span></div></td><td class=\"c x43d y1ed0 w4b4 h4fa\"><div class=\"t m3d x1ae h269 y1ec2 ff6 fs84 fc0 sc0 ls0 ws0\">(6.122)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x455 y1ed0 w4b5 h4fa\"><div class=\"t m3d x1ae h269 y1ec2 ff6 fs84 fc0 sc0 ls0 ws0\">21.206<span class=\"_ _2b2\"> </span></div></td><td class=\"c x456 y1ed0 w4b6 h4fa\"><div class=\"t m3d x1ae h269 y1ec2 ff6 fs84 fc0 sc0 ls0 ws0\">(3.904)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x457 y1ed0 w4b7 h4fa\"><div class=\"t m3d x1ae h269 y1ec2 ff6 fs84 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>1.128)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x458 y1ed0 w4b8 h4fa\"><div class=\"t m3d x1ae h269 y1ec2 ff6 fs84 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>22.531)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x459 y1ed0 w4b9 h4fa\"><div class=\"t m3d x1ae h269 y1ec2 ff6 fs84 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>12.479<span class=\"_ _1\"></span>)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1ec8 w1c8 h26a\"><div class=\"t m3d xe7 h26b y1255 ff4 fs84 fc0 sc0 ls0 ws0\">Co<span class=\"_ _0\"></span>sto<span class=\"_ _0\"></span> storico<span class=\"_ _2b2\"> </span></div></td><td class=\"c x426 y1ed2 w495 h4fe\"><div class=\"t m3d x1ae h26b y1ed1 ff4 fs84 fc0 sc0 lsd1 ws0\">587.240<span class=\"_ _2b2\"> </span></div></td><td class=\"c x427 y1ed2 w496 h4fe\"><div class=\"t m3d x1ae h26b y1ed1 ff4 fs84 fc0 sc0 lsd1 ws0\">2.<span class=\"_ _0\"></span>112.<span class=\"_ _0\"></span>510<span class=\"_ _2b2\"> </span></div></td><td class=\"c x428 y1ed2 w497 h4fe\"><div class=\"t m3d x1ae h26b y1ed1 ff4 fs84 fc0 sc0 lsd1 ws0\">273.<span class=\"_ _0\"></span>966<span class=\"_ _2b2\"> </span></div></td><td class=\"c x429 y1ed2 w497 h4fe\"><div class=\"t m3d x1ae h26b y1ed1 ff4 fs84 fc0 sc0 lsd1 ws0\">354.<span class=\"_ _0\"></span>308<span class=\"_ _2b2\"> </span></div></td><td class=\"c x42a y1ed2 w497 h4fe\"><div class=\"t m3d x1ae h26b y1ed1 ff4 fs84 fc0 sc0 lsd1 ws0\">276.<span class=\"_ _0\"></span>240<span class=\"_ _2b2\"> </span></div></td><td class=\"c x42b y1ed2 w498 h4fe\"><div class=\"t m3d x1ae h26b y1ed1 ff4 fs84 fc0 sc0 lsd1 ws0\">3.<span class=\"_ _0\"></span>604.264<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1ec8 w1c8 h26a\"><div class=\"t m3d xe7 h26b y1258 ff4 fs84 fc0 sc0 ls0 ws0\">Fond<span class=\"_ _8\"></span>o<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>mm<span class=\"_ _8\"></span>o<span class=\"_ _0\"></span>rtamen<span class=\"_ _8\"></span>to<span class=\"_ _2b2\"> </span></div></td><td class=\"c x42c y1ed3 w499 h4ff\"><div class=\"t m3d x1ae h26b y1ed1 ff4 fs84 fc0 sc0 ls0 ws0\">(3<span class=\"_ _8\"></span>43.<span class=\"_ _0\"></span>603)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x42d y1ed3 w49a h4ff\"><div class=\"t m3d x1ae h26b y1ed1 ff4 fs84 fc0 sc0 ls0 ws0\">(<span class=\"_ _8\"></span>1.<span class=\"_ _0\"></span>875.226)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x42e y1ed3 w49b h4ff\"><div class=\"t m3d x1ae h26b y1ed1 ff4 fs84 fc0 sc0 ls0 ws0\">(2<span class=\"_ _1\"></span>48.280)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x42f y1ed3 w499 h4ff\"><div class=\"t m3d x1ae h26b y1ed1 ff4 fs84 fc0 sc0 ls0 ws0\">(32<span class=\"_ _8\"></span>6.<span class=\"_ _0\"></span>798)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x430 y1ed3 w49c h4ff\"><div class=\"t m3d x1ae h26b y1ed1 ff4 fs84 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x431 y1ed3 w49d h4ff\"><div class=\"t m3d x1ae h26b y1ed1 ff4 fs84 fc0 sc0 ls0 ws0\">(2.793.907)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1ec8 w1c8 h26a\"><div class=\"t m3d xe7 h269 y125a ff6 fs84 fc0 sc0 ls0 ws0\">Valore r<span class=\"_ _8\"></span>esiduo al 31.12.20<span class=\"_ _1\"></span>24<span class=\"_ _2b2\"> </span></div></td><td class=\"c x426 y1ed4 w49e h4fb\"><div class=\"t m3d x1ae h269 y1ec2 ff6 fs84 fc0 sc0 lsd1 ws0\">243.637<span class=\"_ _2b2\"> </span></div></td><td class=\"c x432 y1ed4 w49f h4fb\"><div class=\"t m3d x1ae h269 y1ec2 ff6 fs84 fc0 sc0 lsd1 ws0\">237.284<span class=\"_ _2b2\"> </span></div></td><td class=\"c x433 y1ed4 w4a0 h4fb\"><div class=\"t m3d x1ae h269 y1ec2 ff6 fs84 fc0 sc0 lsd1 ws0\">25.686<span class=\"_ _2b2\"> </span></div></td><td class=\"c x434 y1ed4 w4a0 h4fb\"><div class=\"t m3d x1ae h269 y1ec2 ff6 fs84 fc0 sc0 lsd1 ws0\">27.510<span class=\"_ _2b2\"> </span></div></td><td class=\"c x435 y1ed4 w4a1 h4fb\"><div class=\"t m3d x1ae h269 y1ec2 ff6 fs84 fc0 sc0 lsd1 ws0\">276.240<span class=\"_ _2b2\"> </span></div></td><td class=\"c x436 y1ed4 w4a1 h4fb\"><div class=\"t m3d x1ae h269 y1ec2 ff6 fs84 fc0 sc0 lsd1 ws0\">810.357<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x423 y1ec8 w1c8 h26a\"><div class=\"t m3d x118 h26e y125c ff12 fs85 fc0 sc0 ls0 ws0\">(mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _0\"></span>di e<span class=\"_ _0\"></span>ur<span class=\"_ _8\"></span>o)<span class=\"_ _2b2\"> </span></div></td></tr></table>installazi<span class=\"_ _1\"></span>one <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>due <span class=\"_ _8\"></span>radar <span class=\"_ _8\"></span>meteo <span class=\"_ _8\"></span>presso <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>siti <span class=\"_ _8\"></span>remoti <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>Aranova <span class=\"_ _8\"></span>(Roma <span class=\"_ _8\"></span>Fiumicino<span class=\"_ _1\"></span>) <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>Carpiano <span class=\"_ _8\"></span>(Milano <span class=\"_ _8\"></span>Linate);<span class=\"_ _2b2\"> </span> vii) <span class=\"ff7\">i lavori di riqual<span class=\"_ _1\"></span>ificazione d<span class=\"_ _1\"></span>ella sala ope<span class=\"_ _1\"></span>rativa dell\u2019ACC<span class=\"_ _1\"></span> di Milano<span class=\"ff3\">.<span class=\"_ _2b2\"> </span></span></span><span class=\"ff7\"><span class=\"ff3\"> </span></span>Gli <span class=\"_ _d\"></span>incrementi <span class=\"_ _4d\"> </span>per <span class=\"_ _d\"></span>103.974 <span class=\"_ _d\"></span>migliaia <span class=\"_ _d\"></span>di <span class=\"_ _4d\"> </span>euro <span class=\"_ _d\"> </span>s<span class=\"_ _0\"></span>i <span class=\"_ _d\"></span>riferiscono <span class=\"_ _d\"></span>alle <span class=\"_ _4d\"> </span>attivit\u00e0 <span class=\"_ _c\"></span>materiali <span class=\"_ _d\"></span>in <span class=\"_ _4d\"> </span>corso <span class=\"_ _d\"></span>di <span class=\"_ _4d\"> </span>realizzazione<span class=\"_ _2b2\"> </span><span class=\"_ _0\"></span> riguardanti <span class=\"_ _4d\"> </span>l\u2019avanzamento <span class=\"_ _4d\"> </span>de<span class=\"_ _0\"></span>i <span class=\"_ _b\"> </span>progetti <span class=\"_ _b\"> </span>di <span class=\"_ _b\"> </span>investimento, <span class=\"_ _b\"> </span>tra <span class=\"_ _b\"> </span>i <span class=\"_ _b\"> </span>quali <span class=\"_ _b\"> </span>si <span class=\"_ _7\"> </span>evidenzia:  <span class=\"ff3\">i<span class=\"_ _1\"></span>) <span class=\"_ _b\"> </span>la <span class=\"_ _7\"> </span>continuazion<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>del<span class=\"_ _2b2\"> </span></span><span class=\"ff3\"> </span>programma <span class=\"_ _4d\"> </span><span class=\"ff2\">4-Flight</span>, <span class=\"_ _b\"> </span>il <span class=\"_ _4d\"> </span>cui <span class=\"_ _4d\"> </span>obiettivo <span class=\"_ _b\"> </span>\u00e8 <span class=\"_ _b\"> </span>quello <span class=\"_ _4d\"> </span>di <span class=\"_ _b\"> </span>sviluppare <span class=\"_ _b\"> </span>la <span class=\"_ _4d\"> </span>nu<span class=\"_ _0\"></span>ova <span class=\"_ _4d\"> </span>piattaforma <span class=\"_ _4d\"> </span>tecnologica <span class=\"_ _4d\"> </span>Air <span class=\"_ _b\"> </span>Traffic<span class=\"_ _2b2\"> </span> Management<span class=\"_ _1\"></span> (ATM) <span class=\"_ _8\"></span>degli ACC, <span class=\"_ _1\"></span>in <span class=\"_ _8\"></span>sos<span class=\"_ _0\"></span>tituzion<span class=\"_ _1\"></span>e di<span class=\"_ _8\"></span> quella a<span class=\"_ _1\"></span>ttualmente <span class=\"_ _8\"></span>operativa, basata<span class=\"_ _1\"></span> sui <span class=\"_ _8\"></span>concetti op<span class=\"_ _1\"></span>erativi<span class=\"_ _2b2\"> </span> di SESAR e assumendo al<span class=\"_ _8\"></span> s<span class=\"_ _0\"></span>uo interno il sist<span class=\"_ _1\"></span>ema Coflight come una compon<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nte di base.; ii) il prog<span class=\"_ _8\"></span>ramma di<span class=\"_ _2b2\"> </span> spostamento <span class=\"_ _4d\"> </span>delle <span class=\"_ _b\"> </span>postazioni <span class=\"_ _4d\"> </span>di <span class=\"_ _7\"> </span>controllo <span class=\"_ _4d\"> </span>radar <span class=\"_ _b\"> </span>di <span class=\"_ _b\"> </span>avvicinamento <span class=\"_ _b\"> </span>dalle <span class=\"_ _b\"> </span>attuali <span class=\"_ _4d\"> </span>sed<span class=\"_ _0\"></span>i <span class=\"_ _b\"> </span>dedicate <span class=\"_ _b\"> </span>presso <span class=\"_ _b\"> </span>gli<span class=\"_ _2b2\"> </span> aeroporti <span class=\"_ _6\"></span>agli <span class=\"_ _6\"></span>ACC <span class=\"_ _6\"></span>sovrastanti; <span class=\"_ _0\"></span>iii) <span class=\"_ _c\"></span>la <span class=\"_ _0\"></span>realizzazione <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>lla <span class=\"_ _6\"></span>nuova <span class=\"_ _0\"></span>rete <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>comunicazione <span class=\"_ _6\"></span>ENET-2, <span class=\"_ _c\"></span>c<span class=\"_ _8\"></span>he <span class=\"_ _c\"></span>an<span class=\"_ _8\"></span>dr\u00e0 <span class=\"_ _c\"></span>a<span class=\"_ _2b2\"> </span><span class=\"_ _8\"></span> sostituire <span class=\"_ _8\"></span>la <span class=\"_ _16\"></span>corrente <span class=\"_ _8\"></span>rete <span class=\"_ _16\"></span>ENET <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>int<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rconnette<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>tutti <span class=\"_ _16\"></span>i <span class=\"_ _8\"></span>siti <span class=\"_ _8\"></span>operativi <span class=\"_ _16\"></span>nazionali, <span class=\"_ _8\"></span>veicolando <span class=\"_ _8\"></span>la <span class=\"_ _16\"></span>fonia <span class=\"_ _8\"></span>operativa,<span class=\"_ _2b2\"> </span> i <span class=\"_ _0\"></span>dati <span class=\"_ _6\"></span>radar, <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>piani <span class=\"_ _6\"></span>di <span class=\"_ _0\"></span>volo, <span class=\"_ _0\"></span>meteo, <span class=\"_ _6\"></span>AIS <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>controllo <span class=\"_ _0\"></span>impianti; <span class=\"_ _0\"></span>iv) <span class=\"_ _6\"></span>la <span class=\"_ _0\"></span>prosecuzion<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>lle <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>legate <span class=\"_ _0\"></span>alla<span class=\"_ _2b2\"> </span> realizzazione <span class=\"_ _0\"></span>delle <span class=\"_ _6\"></span>Torri <span class=\"_ _c\"></span>di <span class=\"_ _0\"></span>controllo <span class=\"_ _6\"></span>gestite <span class=\"_ _6\"></span>da <span class=\"_ _c\"></span>remot<span class=\"_ _1\"></span>o <span class=\"_ _6\"></span>che <span class=\"_ _c\"></span>p<span class=\"_ _8\"></span>revede <span class=\"_ _c\"></span>anc<span class=\"_ _8\"></span>he <span class=\"_ _c\"></span>la<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>predispo<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>izione <span class=\"_ _6\"></span>dello <span class=\"_ _6\"></span>spazio<span class=\"_ _2b2\"> </span> fisico <span class=\"_ _8\"></span>necessario <span class=\"_ _8\"></span>presso gli<span class=\"_ _8\"></span> ACC <span class=\"_ _8\"></span>per o<span class=\"_ _1\"></span>spitarle; <span class=\"_ _8\"></span>v) le<span class=\"_ _1\"></span> att<span class=\"_ _8\"></span>ivit\u00e0 di <span class=\"_ _8\"></span>digitalizza<span class=\"_ _1\"></span>zione loca<span class=\"_ _1\"></span>le <span class=\"_ _8\"></span>delle tor<span class=\"_ _1\"></span>ri <span class=\"_ _8\"></span>di controllo <span class=\"_ _8\"></span>del<span class=\"_ _2b2\"> </span> traffico aereo di <span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>ari siti; vi) gli<span class=\"_ _1\"></span> interventi di ammo<span class=\"_ _8\"></span>dernamento dei sistemi di <span class=\"_ _1\"></span>radioassist<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nza.<span class=\"_ _2b2\"> </span> \u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff3\">i de<span class=\"_ _0\"></span>crem<span class=\"_ _1\"></span>enti per riclassifich<span class=\"_ _1\"></span>e di complessivi 126.565 migliaia di euro sono riferiti principal<span class=\"_ _1\"></span>mente a progetti<span class=\"_ _2b2\"> </span></span></span><span class=\"ffa\"><span class=\"ff3\"> </span></span>di <span class=\"_ _4d\"> </span>investimento <span class=\"_ _d\"> </span>conclusi <span class=\"_ _4d\"> </span>ed <span class=\"_ _4d\"> </span>entrati <span class=\"_ _4d\"> </span>in <span class=\"_ _4d\"> </span>uso <span class=\"_ _4d\"> </span>nell\u2019eserciz<span class=\"_ _8\"></span>io <span class=\"_ _b\"> </span>con <span class=\"_ _4d\"> </span>classificazione <span class=\"_ _d\"></span>a <span class=\"_ _4d\"> </span>voce <span class=\"_ _4d\"> </span>propria <span class=\"_ _4d\"> </span>per<span class=\"_ _0\"></span><span class=\"ff3\"> <span class=\"_ _4d\"> </span>119.364<span class=\"_ _2b2\"> </span></span><span class=\"ff3\"> </span>migliaia <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>euro, <span class=\"_ _d\"></span>per <span class=\"_ _d\"></span>402 <span class=\"_ _d\"></span>migliaia <span class=\"_ _d\"></span>di <span class=\"_ _c\"></span>e<span class=\"_ _0\"></span>uro <span class=\"_ _d\"></span>alla <span class=\"_ _c\"></span>riclassifica <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>alcuni <span class=\"_ _d\"></span>compon<span class=\"_ _1\"></span>enti <span class=\"_ _c\"></span>di <span class=\"_ _d\"> </span>s<span class=\"_ _0\"></span>istemi <span class=\"_ _c\"></span>operativi <span class=\"_ _c\"></span>nelle<span class=\"_ _2b2\"> </span> rimanenze <span class=\"_ _d\"></span>per <span class=\"_ _4d\"> </span>parti <span class=\"_ _d\"></span>di <span class=\"_ _4d\"> </span>ricambio <span class=\"_ _d\"></span>e <span class=\"_ _4d\"> </span>per <span class=\"_ _4d\"> </span>la <span class=\"_ _d\"></span>restante <span class=\"_ _d\"> </span>parte <span class=\"_ _4d\"> </span>ad <span class=\"_ _4d\"> </span>importi <span class=\"_ _d\"></span>classificati <span class=\"_ _d\"></span>nell\u2019ambito <span class=\"_ _d\"></span>delle <span class=\"_ _4d\"> </span>attivit\u00e0<span class=\"_ _2b2\"> </span><span class=\"_ _1\"></span> immateriali<span class=\"_ _1\"></span>.  Si <span class=\"_ _6\"></span>evidenzia <span class=\"_ _6\"></span>che <span class=\"_ _c\"></span>part<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>degli <span class=\"_ _6\"></span>investimenti, <span class=\"_ _6\"></span>per <span class=\"_ _6\"></span>un <span class=\"_ _c\"></span>costo<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>storico <span class=\"_ _6\"></span>pari <span class=\"_ _6\"></span>a <span class=\"_ _c\"></span>312,6 <span class=\"_ _c\"></span>mil<span class=\"_ _8\"></span>ioni <span class=\"_ _6\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>eur<span class=\"_ _0\"></span>o, <span class=\"_ _6\"></span>sono <span class=\"_ _6\"></span>f<span class=\"_ _0\"></span>inanzi<span class=\"_ _1\"></span>ati <span class=\"_ _6\"></span>da<span class=\"_ _2b2\"> </span> contributi <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>impianti <span class=\"_ _0\"></span>riconosciuti <span class=\"_ _0\"></span>nell\u2019ambito <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Programma <span class=\"_ _0\"></span>Operativo <span class=\"_ _0\"></span>Nazional<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>Trasporti <span class=\"_ _0\"></span>(PON) <span class=\"_ _0\"></span>anni<span class=\"_ _2b2\"> </span> 2000-2006, <span class=\"_ _4d\"> </span>2007-2013 <span class=\"_ _b\"> </span>e <span class=\"_ _b\"> </span>2014-2020 <span class=\"_ _b\"> </span>per <span class=\"_ _b\"> </span>gli <span class=\"_ _b\"> </span>interventi <span class=\"_ _4d\"> </span>ne<span class=\"_ _0\"></span>gli <span class=\"_ _4d\"> </span>aeroporti <span class=\"_ _b\"> </span>del <span class=\"_ _4d\"> </span>s<span class=\"_ _0\"></span>ud, <span class=\"_ _b\"> </span>dai <span class=\"_ _b\"> </span>contributi <span class=\"_ _b\"> </span>assegnati <span class=\"_ _d\"> </span>dal<span class=\"_ _2b2\"> </span> Ministero dell<span class=\"_ _1\"></span>e Infrastruttu<span class=\"_ _8\"></span>re e dei Trasporti p<span class=\"_ _1\"></span>er invest<span class=\"_ _1\"></span>imenti negli ae<span class=\"_ _8\"></span>roporti militari come <span class=\"_ _8\"></span>da Legge 102/2009,<span class=\"_ _2b2\"> </span> dai <span class=\"_ _d\"></span>progetti <span class=\"_ _d\"></span>finanziati <span class=\"_ _c\"></span>in <span class=\"_ _4d\"> </span>ambito <span class=\"_ _d\"></span>europeo <span class=\"_ _d\"></span>e <span class=\"_ _d\"> </span>dai <span class=\"_ _4d\"> </span>contributi<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>derivanti <span class=\"_ _d\"></span>dal <span class=\"_ _d\"></span>PNRR. <span class=\"_ _d\"></span>I <span class=\"_ _d\"> </span>s<span class=\"_ _0\"></span>uddetti <span class=\"_ _d\"></span>contributi <span class=\"_ _c\"></span>in <span class=\"_ _4d\"> </span>conto<span class=\"_ _2b2\"> </span> impianti  ricono<span class=\"_ _8\"></span>sciuti  per  ta<span class=\"_ _1\"></span>li  investime<span class=\"_ _1\"></span>nti  vengono  conta<span class=\"_ _1\"></span>bilizzati<span class=\"_ _1\"></span>  tra  le  <span class=\"ff2\">altre <span class=\"_ _7\"> </span>passivit\u00e0</span>  e  rilasciati<span class=\"_ _8\"></span>  a  conto<span class=\"_ _2b2\"> </span> economico  in  relazi<span class=\"_ _8\"></span>one  agli  ammorta<span class=\"_ _1\"></span>menti  degli  i<span class=\"_ _1\"></span>nvestimenti  cui<span class=\"_ _8\"></span>  s<span class=\"_ _0\"></span>i  riferi<span class=\"_ _1\"></span>scono.  La  quota<span class=\"_ _8\"></span>  di  competenza<span class=\"_ _2b2\"> </span> dell\u2019esercizi<span class=\"_ _1\"></span>o ammonta a 1<span class=\"ff3\">2.13<span class=\"_ _1\"></span>7 migliaia di <span class=\"_ _1\"></span>euro (11.311 migli<span class=\"_ _1\"></span>aia di euro nel <span class=\"_ _8\"></span>2<span class=\"_ _0\"></span>023<span class=\"ls3f\">)</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-638": {
   "value": "8.<span class=\"ffa ls0\"> <span class=\"_ _36\"> </span><span class=\"ff3\">Attivit\u00e0 Immateriali<span class=\"_ _2b2\"> </span></span></span><span class=\"ffa ls0\"><span class=\"ff3\"> </span></span>Le <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>immateriali <span class=\"_ _8\"></span>am<span class=\"_ _1\"></span>montano <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>31 <span class=\"_ _8\"></span>dicembr<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>2024 <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>18<span class=\"lsa\">9.</span>5<span class=\"ff7\">27 <span class=\"_ _8\"></span>migliaia <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>euro <span class=\"_ _8\"></span>ed <span class=\"_ _8\"></span>hanno <span class=\"_ _8\"></span>subito <span class=\"_ _8\"></span>nell\u2019es<span class=\"_ _1\"></span>ercizio<span class=\"_ _2b2\"> </span></span><span class=\"ff7\"> </span>le seguenti variazi<span class=\"_ _8\"></span>oni:  <table class=\"s w4ba h500\" id=\"_0c077b07-8d84-4f0e-8ac9-197b48971b72\"><tr><td></td><td class=\"c x45a y1ed6 w4bb h501\"><div class=\"t m3e x1ae h270 y1ed5 ff6 fs86 fc0 sc0 ls0 ws0\">Di<span class=\"_ _8\"></span>ri<span class=\"_ _8\"></span>tti<span class=\"_ _1\"></span> di<span class=\"_ _2b2\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x45b y1ed7 w4bc h502\"><div class=\"t m3e x1ae h270 y1ed5 ff6 fs86 fc0 sc0 ls0 ws0\">brevetto i<span class=\"_ _8\"></span>n<span class=\"_ _0\"></span>d.<span class=\"_ _0\"></span>le<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x45c y1ed7 w4bd h502\"><div class=\"t m3e x1ae h270 y1ed5 ff6 fs86 fc0 sc0 ls0 ws0\">Att<span class=\"_ _1\"></span>ivit<span class=\"_ _8\"></span>\u00e0<span class=\"_ _2b2\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x45d y1ed8 w4be h502\"><div class=\"t m3e x1ae h270 y1ed5 ff6 fs86 fc0 sc0 ls0 ws0\">e di ut.ne op<span class=\"_ _0\"></span>er<span class=\"_ _1\"></span>e<span class=\"_ _2b2\"> </span></div></td><td class=\"c x45e y1ed8 w4bf h502\"><div class=\"t m3e x1ae h270 y1ed5 ff6 fs86 fc0 sc0 ls0 ws0\">Alt<span class=\"_ _8\"></span>re att<span class=\"_ _8\"></span>ivit\u00e0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x45f y1ed8 w4c0 h502\"><div class=\"t m3e x1ae h270 y1ed5 ff6 fs86 fc0 sc0 ls0 ws0\">immater<span class=\"_ _1\"></span>ial<span class=\"_ _8\"></span>i i<span class=\"_ _8\"></span>n<span class=\"_ _2b2\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x460 y1ed9 w4c1 h502\"><div class=\"t m3e x1ae h270 y1ed5 ff6 fs86 fc0 sc0 ls0 ws0\">ingeg<span class=\"_ _0\"></span>no<span class=\"_ _2b2\"> </span></div></td><td class=\"c x461 y1ed9 w4c2 h502\"><div class=\"t m3e x1ae h270 y1ed5 ff6 fs86 fc0 sc0 ls0 ws0\">immater<span class=\"_ _1\"></span>ial<span class=\"_ _8\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x462 y1ed9 w4c3 h502\"><div class=\"t m3e x1ae h270 y1ed5 ff6 fs86 fc0 sc0 ls0 ws0\">co<span class=\"_ _0\"></span>rso<span class=\"_ _2b2\"> </span></div></td><td class=\"c x463 y1ed9 w4c4 h502\"><div class=\"t m3e x1ae h270 y1ed5 ff6 fs86 fc0 sc0 ls0 ws0\">Avv<span class=\"_ _0\"></span>iamen<span class=\"_ _0\"></span>to<span class=\"_ _2b2\"> </span></div></td><td class=\"c x464 y1ed9 w4c5 h502\"><div class=\"t m3e x1ae h270 y1ed5 ff6 fs86 fc0 sc0 ls0 ws0\">To<span class=\"_ _0\"></span>tal<span class=\"_ _1\"></span>e<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1eda w1cb h271\"><div class=\"t m3e xe7 h272 y1264 ff4 fs86 fc0 sc0 ls0 ws0\">Co<span class=\"_ _0\"></span>sto<span class=\"_ _0\"></span> storico<span class=\"_ _2b2\"> </span></div></td><td class=\"c x465 y1edc w4c6 h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">226.564<span class=\"_ _2b2\"> </span></div></td><td class=\"c x466 y1edc w4c7 h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">12.333<span class=\"_ _2b2\"> </span></div></td><td class=\"c x467 y1edc w4c7 h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">65.016<span class=\"_ _2b2\"> </span></div></td><td class=\"c x468 y1edc w4c8 h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">93.<span class=\"_ _0\"></span>472<span class=\"_ _2b2\"> </span></div></td><td class=\"c x469 y1edc w4c6 h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">397.385<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1eda w1cb h271\"><div class=\"t m3e xe7 h272 y1267 ff4 fs86 fc0 sc0 ls0 ws0\">Am<span class=\"_ _8\"></span>mortamen<span class=\"_ _8\"></span>to<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>cc<span class=\"_ _0\"></span>um<span class=\"_ _8\"></span>ulato<span class=\"_ _2b2\"> </span></div></td><td class=\"c x46a y1edd w4c9 h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">(2<span class=\"_ _8\"></span>00.<span class=\"_ _0\"></span>062)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x46b y1edd w4ca h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">(7.026)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x46c y1edd w4cb h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x46d y1edd w4cb h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x46e y1edd w4cc h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">(<span class=\"_ _8\"></span>207.088)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1eda w1cb h271\"><div class=\"t m3e xe7 h270 y1269 ff6 fs86 fc0 sc0 ls0 ws0\">Valore r<span class=\"_ _8\"></span>esiduo al 31.12.20<span class=\"_ _8\"></span>23<span class=\"_ _2b2\"> </span></div></td><td class=\"c x46f y1ede w4cd h502\"><div class=\"t m3e x1ae h270 y1ed5 ff6 fs86 fc0 sc0 ls0 ws0\">26.502<span class=\"_ _2b2\"> </span></div></td><td class=\"c x470 y1ede w4ce h502\"><div class=\"t m3e x1ae h270 y1ed5 ff6 fs86 fc0 sc0 ls0 ws0\">5.307<span class=\"_ _2b2\"> </span></div></td><td class=\"c x471 y1ede w4cf h502\"><div class=\"t m3e x1ae h270 y1ed5 ff6 fs86 fc0 sc0 ls0 ws0\">65.01<span class=\"_ _1\"></span>6<span class=\"_ _2b2\"> </span></div></td><td class=\"c x472 y1ede w4d0 h502\"><div class=\"t m3e x1ae h270 y1ed5 ff6 fs86 fc0 sc0 ls0 ws0\">93.472<span class=\"_ _2b2\"> </span></div></td><td class=\"c x473 y1ede w4d1 h502\"><div class=\"t m3e x1ae h270 y1ed5 ff6 fs86 fc0 sc0 ls0 ws0\">190.297<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1eda w1cb h271\"><div class=\"t m3e xe7 h272 y126b ff4 fs86 fc0 sc0 ls0 ws0\">Incremen<span class=\"_ _8\"></span>ti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x46f y1edf w4c7 h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">24.021<span class=\"_ _2b2\"> </span></div></td><td class=\"c x474 y1edf w4d2 h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 lsd2 ws0\">25<span class=\"_ _2b2\"> </span></div></td><td class=\"c x475 y1edf w4c7 h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">15.079<span class=\"_ _2b2\"> </span></div></td><td class=\"c x476 y1edf w4cb h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x477 y1edf w4c7 h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">39.125<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1eda w1cb h271\"><div class=\"t m3e xe7 h272 y126d ff4 fs86 fc0 sc0 ls0 ws0\">Al<span class=\"_ _8\"></span>ienazioni </div></td><td class=\"c x478 y1ee0 w4cb h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x479 y1ee0 w4cb h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x47a y1ee0 w4cb h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x47b y1ee0 w4cb h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x47c y1ee0 w4cb h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1eda w1cb h271\"><div class=\"t m3e xe7 h272 y126f ff4 fs86 fc0 sc0 ls0 ws0\">Ricla<span class=\"_ _0\"></span>ssifiche<span class=\"_ _2b2\"> </span></div></td><td class=\"c x478 y1ee1 w4cb h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x479 y1ee1 w4cb h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x47d y1ee1 w4d3 h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">(17.248)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x47e y1ee1 w4cb h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x47f y1ee1 w4d3 h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">(17.248)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1eda w1cb h271\"><div class=\"t m3e xe7 h272 y1271 ff4 fs86 fc0 sc0 ls0 ws0\">Am<span class=\"_ _8\"></span>mortamen<span class=\"_ _8\"></span>ti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x449 y1ee2 w4d4 h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">(2<span class=\"_ _8\"></span>1.<span class=\"_ _0\"></span>708)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x480 y1ee2 w4d5 h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">(<span class=\"_ _8\"></span>939)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x481 y1ee2 w4cb h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x482 y1ee2 w4cb h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x483 y1ee2 w4d6 h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">(22<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>647)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1eda w1cb h271\"><div class=\"t m3e xe7 h270 y1273 ff6 fs86 fc0 sc0 ls0 ws0\">Totale vari<span class=\"_ _8\"></span>azioni<span class=\"_ _2b2\"> </span></div></td><td class=\"c x484 y1ee3 w4d7 h502\"><div class=\"t m3e x1ae h270 y1ed5 ff6 fs86 fc0 sc0 ls0 ws0\">2.313<span class=\"_ _2b2\"> </span></div></td><td class=\"c x485 y1ee3 w4d8 h502\"><div class=\"t m3e x1ae h270 y1ed5 ff6 fs86 fc0 sc0 ls0 ws0\">(914)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x486 y1ee3 w4d9 h502\"><div class=\"t m3e x1ae h270 y1ed5 ff6 fs86 fc0 sc0 ls0 ws0\">(2.169)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x487 y1ee3 w4cb h502\"><div class=\"t m3e x1ae h270 y1ed5 ff6 fs86 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x488 y1ee3 w4da h502\"><div class=\"t m3e x1ae h270 y1ed5 ff6 fs86 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>770)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1eda w1cb h271\"><div class=\"t m3e xe7 h272 y1276 ff4 fs86 fc0 sc0 ls0 ws0\">Co<span class=\"_ _0\"></span>sto<span class=\"_ _0\"></span> storico<span class=\"_ _2b2\"> </span></div></td><td class=\"c x465 y1ee4 w4c6 h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">250.585<span class=\"_ _2b2\"> </span></div></td><td class=\"c x466 y1ee4 w4c7 h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">12.358<span class=\"_ _2b2\"> </span></div></td><td class=\"c x467 y1ee4 w4c7 h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">62.847<span class=\"_ _2b2\"> </span></div></td><td class=\"c x468 y1ee4 w4c8 h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">93.<span class=\"_ _0\"></span>472<span class=\"_ _2b2\"> </span></div></td><td class=\"c x469 y1ee4 w4c6 h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">419.262<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1eda w1cb h271\"><div class=\"t m3e xe7 h272 y1278 ff4 fs86 fc0 sc0 ls0 ws0\">Am<span class=\"_ _8\"></span>mortamen<span class=\"_ _8\"></span>to<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>cc<span class=\"_ _0\"></span>um<span class=\"_ _8\"></span>ulato<span class=\"_ _2b2\"> </span></div></td><td class=\"c x46a y1ee5 w4c9 h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">(2<span class=\"_ _8\"></span>21.<span class=\"_ _0\"></span>770)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x46b y1ee5 w4ca h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">(7.965)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x46c y1ee5 w4cb h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x46d y1ee5 w4cb h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x46e y1ee5 w4cc h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">(<span class=\"_ _8\"></span>229.735)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1eda w1cb h271\"><div class=\"t m3e xe7 h270 y127a ff6 fs86 fc0 sc0 ls0 ws0\">Valore r<span class=\"_ _8\"></span>esiduo al 31.12.20<span class=\"_ _8\"></span>24<span class=\"_ _2b2\"> </span></div></td><td class=\"c x46f y1ee6 w4cd h502\"><div class=\"t m3e x1ae h270 y1ed5 ff6 fs86 fc0 sc0 ls0 ws0\">28.815<span class=\"_ _2b2\"> </span></div></td><td class=\"c x470 y1ee6 w4ce h502\"><div class=\"t m3e x1ae h270 y1ed5 ff6 fs86 fc0 sc0 ls0 ws0\">4.393<span class=\"_ _2b2\"> </span></div></td><td class=\"c x471 y1ee6 w4cf h502\"><div class=\"t m3e x1ae h270 y1ed5 ff6 fs86 fc0 sc0 ls0 ws0\">62.84<span class=\"_ _1\"></span>7<span class=\"_ _2b2\"> </span></div></td><td class=\"c x472 y1ee6 w4d0 h502\"><div class=\"t m3e x1ae h270 y1ed5 ff6 fs86 fc0 sc0 ls0 ws0\">93.472<span class=\"_ _2b2\"> </span></div></td><td class=\"c x473 y1ee6 w4d1 h502\"><div class=\"t m3e x1ae h270 y1ed5 ff6 fs86 fc0 sc0 ls0 ws0\">189.527<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x423 y1eda w1cb h271\"><div class=\"t m3e x9f h275 y127c ff12 fs87 fc0 sc0 ls0 ws0\">(mi<span class=\"_ _0\"></span>gliai<span class=\"_ _0\"></span>a di e<span class=\"_ _0\"></span>ur<span class=\"_ _1\"></span>o)<span class=\"_ _2b2\"> </span></div></td></tr></table><div class=\"c w2 h0 gs1b\"><div class=\"t m0 x3 h4 y4 ff7 fs1 fc0 sc0 ls0 ws0\">Le <span class=\"_ _8\"></span>attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>immaterial<span class=\"_ _1\"></span>i <span class=\"_ _8\"></span>regist<span class=\"_ _8\"></span>rano <span class=\"_ _8\"></span>nell\u2019esercizio <span class=\"_ _8\"></span>u<span class=\"_ _8\"></span>na <span class=\"_ _8\"></span>variazione <span class=\"_ _8\"></span>netta <span class=\"_ _8\"></span><span class=\"ff3\">negati<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>di <span class=\"_ _16\"></span>770 <span class=\"_ _8\"></span>migliaia<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>euro <span class=\"_ _16\"></span>per <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>seguen<span class=\"_ _1\"></span>ti<span class=\"_ _2b2\"> </span></span><span class=\"ff3\"> </span></div><div class=\"t m0 x3 h4 y5 ff3 fs1 fc0 sc0 ls0 ws0\">eventi:  </div><div class=\"t m0 x3 h12 y1e ff9 fs1 fc0 sc0 ls0 ws0\">\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff7\">gli <span class=\"_ _d\"></span>ammortamenti<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>compete<span class=\"_ _1\"></span>nza <span class=\"_ _c\"></span>dell\u2019esercizio <span class=\"_ _c\"></span>che <span class=\"_ _d\"></span>ammontano <span class=\"_ _c\"></span>a <span class=\"_ _d\"></span><span class=\"ff3 ls40\">22<span class=\"_ _0\"></span><span class=\"ls0\">.647 <span class=\"_ _c\"></span>migliaia <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>euro <span class=\"_ _c\"></span>(1<span class=\"_ _0\"></span>7.</span>771<span class=\"ls0\"> <span class=\"_ _d\"></span>al <span class=\"_ _c\"></span>31<span class=\"_ _2b2\"> </span></span></span></span></span><span class=\"ffa\"><span class=\"ff7\"><span class=\"ff3 ls40\"><span class=\"ls0\"> </span></span></span></span></div><div class=\"t m0 x18 h4 y1f ff3 fs1 fc0 sc0 ls0 ws0\">dicembre 2023<span class=\"ls3f\">);<span class=\"_ _2b2\"> </span></span><span class=\"ls3f\"><span class=\"_ _8\"></span><span class=\"ls0\"> </span></span></div><div class=\"t m0 x3 h12 y20 ff9 fs1 fc0 sc0 ls0 ws0\">\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff3\">gli <span class=\"_ _c\"></span>incrementi <span class=\"_ _c\"></span>per <span class=\"_ _c\"></span>compl<span class=\"_ _8\"></span>essivi <span class=\"_ _c\"></span>39.125 <span class=\"_ _c\"></span>migliaia<span class=\"_ _8\"></span> <span class=\"_ _d\"></span>di <span class=\"_ _c\"></span>euro, <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>cui <span class=\"_ _c\"></span>24.<span class=\"_ _8\"></span>0<span class=\"_ _6\"></span>46 <span class=\"_ _c\"></span>migliaia <span class=\"_ _c\"></span>di <span class=\"_ _6\"></span>euro <span class=\"_ _c\"></span>riferiti <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>progetti <span class=\"_ _c\"></span>di<span class=\"_ _2b2\"> </span></span></span><span class=\"ffa\"><span class=\"ff3\"> </span></span></div><div class=\"t m0 x18 h4 y21 ff7 fs1 fc0 sc0 ls0 ws0\">investimento <span class=\"_ _0\"></span>ultimati <span class=\"_ _6\"></span>ne<span class=\"_ _0\"></span>l <span class=\"_ _6\"></span>corso <span class=\"_ _6\"></span>dell\u2019esercizio <span class=\"_ _6\"></span>ed <span class=\"_ _6\"></span>entrati <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>us<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>e <span class=\"_ _c\"></span>rig<span class=\"_ _1\"></span>uardanti <span class=\"_ _6\"></span>principalment<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>: <span class=\"_ _6\"></span>i) <span class=\"_ _c\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>software<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x18 h4 ya ff3 fs1 fc0 sc0 ls0 ws0\">per sistemi operativi e siste<span class=\"_ _8\"></span>mi <span class=\"_ _0\"></span>gestionali basati<span class=\"_ _1\"></span> su una tecnologia di virtual<span class=\"_ _1\"></span>izzazione VMwaren e lo sviluppo<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x18 h4 yb ff3 fs1 fc0 sc0 ls0 ws0\">dei <span class=\"_ _c\"></span>so<span class=\"_ _1\"></span>ftware <span class=\"_ _6\"></span>operativi <span class=\"_ _c\"></span>per<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>il<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>mantenimento <span class=\"_ _6\"></span>degli <span class=\"_ _c\"></span>standard<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>qualit\u00e0<span class=\"_ _8\"></span>, <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>sicu<span class=\"_ _8\"></span>re<span class=\"_ _0\"></span>zza <span class=\"_ _6\"></span>delle <span class=\"_ _c\"></span>informazioni; <span class=\"_ _c\"></span>ii) <span class=\"_ _6\"></span>il<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x18 h4 yc ff3 fs1 fc0 sc0 ls0 ws0\">completamento <span class=\"_ _4d\"> </span>di <span class=\"_ _7\"> </span>alcuni <span class=\"_ _4d\"> </span>sviluppi <span class=\"_ _b\"> </span>software <span class=\"_ _4d\"> </span>de<span class=\"_ _0\"></span>i <span class=\"_ _4d\"> </span>prodotti <span class=\"_ _b\"> </span>FPDAM <span class=\"_ _b\"> </span>(Flight <span class=\"_ _b\"> </span>Procedure <span class=\"_ _b\"> </span>Design <span class=\"_ _b\"> </span>and <span class=\"_ _b\"> </span>Airspace<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x18 h4 yd ff3 fs1 fc0 sc0 ls0 ws0\">Management),<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>la  suite  AIM  (<span class=\"_ _0\"></span>Aeronautica<span class=\"_ _1\"></span>l  Information  Management)  e <span class=\"_ _4\"> </span>il  software  Local  Traffic  L<span class=\"_ _0\"></span>oad<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x18 h4 ye ff3 fs1 fc0 sc0 ls0 ws0\">Management Tool <span class=\"_ _8\"></span>(<span class=\"_ _0\"></span>LTLMT); licenz<span class=\"_ _1\"></span>e software a suppo<span class=\"_ _8\"></span>rto degli investimenti tecnolo<span class=\"_ _8\"></span>gici.<span class=\"_ _2b2\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 x18 h4 yf ff3 fs1 fc0 sc0 ls0 ws0\">La <span class=\"_ _4\"> </span>restante  parte <span class=\"_ _4\"> </span>degli <span class=\"_ _4\"> </span>in<span class=\"_ _1\"></span>crementi <span class=\"_ _4\"> </span>per  15.079 <span class=\"_ _4\"> </span>migliai<span class=\"_ _1\"></span>a <span class=\"_ _4\"> </span>di <span class=\"_ _4\"> </span>euro <span class=\"_ _4\"> </span>si  riferiscono  ai <span class=\"_ _4\"> </span>progetti <span class=\"_ _4\"> </span>in <span class=\"_ _4\"> </span>corso  di<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x18 h4 y811 ff3 fs1 fc0 sc0 ls0 ws0\">realizzazione, <span class=\"_ _4d\"> </span>tra <span class=\"_ _4d\"> </span>cui <span class=\"_ _b\"> </span>la <span class=\"_ _4d\"> </span>prosecuzione <span class=\"_ _4d\"> </span>delle <span class=\"_ _4d\"> </span>attivit\u00e0 <span class=\"_ _4d\"> </span>di <span class=\"_ _b\"> </span>sviluppo <span class=\"_ _b\"> </span>software <span class=\"_ _4d\"> </span>e <span class=\"_ _b\"> </span>degli <span class=\"_ _4d\"> </span>upgrade <span class=\"_ _4d\"> </span>di <span class=\"_ _4d\"> </span>fun<span class=\"_ _0\"></span>zionali<span class=\"_ _8\"></span>t\u00e0<span class=\"_ _2b2\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 x18 h4 y8fb ff3 fs1 fc0 sc0 ls0 ws0\">connesse a<span class=\"_ _1\"></span>i prodott<span class=\"_ _1\"></span>i Crono<span class=\"_ _8\"></span>s,<span class=\"_ _0\"></span> FPDAM <span class=\"_ _8\"></span>(Flight Procedure <span class=\"_ _8\"></span>Design and <span class=\"_ _8\"></span>Airspace Manag<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ment) <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> la <span class=\"_ _8\"></span>suite AIM; le<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x18 h4 yc88 ff3 fs1 fc0 sc0 ls0 ws0\">attivit\u00e0 <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>digital<span class=\"_ _8\"></span>izzazione <span class=\"_ _8\"></span>ed <span class=\"_ _8\"></span>evoluzione <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>nuovo <span class=\"_ _8\"></span>modello <span class=\"_ _8\"></span>manut<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ntivo <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>gestione <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>dati <span class=\"_ _8\"></span>ae<span class=\"_ _1\"></span>ronautici;<span class=\"_ _2b2\"> </span>  </div><div class=\"t m0 x18 h4 yb33 ff3 fs1 fc0 sc0 ls0 ws0\">le <span class=\"_ _0\"></span>implementazioni sulla <span class=\"_ _0\"></span>piattaforma <span class=\"_ _0\"></span>Unmanned Aerial <span class=\"_ _0\"></span>Vehicles <span class=\"_ _0\"></span>Traffic <span class=\"_ _0\"></span>Management (<span class=\"_ _0\"></span>UTM). <span class=\"_ _6\"></span>La <span class=\"_ _0\"></span>Societ\u00e0 <span class=\"_ _0\"></span>ha<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x18 h4 y295 ff3 fs1 fc0 sc0 ls0 ws0\">verificato alla data<span class=\"_ _8\"></span> di riferimento del bilancio c<span class=\"_ _8\"></span>he tale voce non abbia<span class=\"_ _1\"></span> subito una ri<span class=\"_ _1\"></span>duzione di valor<span class=\"_ _1\"></span>e;<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h12 y296 ff9 fs1 fc0 sc0 ls0 ws0\">\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff3\">i <span class=\"_ _35\"> </span>decrementi <span class=\"_ _e\"> </span>delle <span class=\"_ _35\"> </span>attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _35\"> </span>immateriali <span class=\"_ _e\"> </span>per <span class=\"_ _35\"> </span>riclassi<span class=\"_ _1\"></span>fiche <span class=\"_ _e\"> </span>per <span class=\"_ _42\"> </span><span class=\"ls40\">17<span class=\"_ _0\"></span></span>.248 <span class=\"_ _e\"> </span>migliaia <span class=\"_ _e\"> </span>di <span class=\"_ _35\"> </span>euro <span class=\"_ _35\"> </span>sono <span class=\"_ _35\"> </span>riferiti<span class=\"_ _2b2\"> </span></span></span><span class=\"ffa\"><span class=\"ff3\"> </span></span></div><div class=\"t m0 x18 h4 y297 ff7 fs1 fc0 sc0 ls0 ws0\">principalment<span class=\"_ _1\"></span>e ai progetti di investim<span class=\"_ _1\"></span>ento ultimati nel<span class=\"_ _1\"></span>l\u2019esercizio ed entrati in u<span class=\"_ _1\"></span>so a voce propria al netto di<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x18 h4 y298 ff3 fs1 fc0 sc0 ls0 ws0\">importi ricla<span class=\"_ _1\"></span>ssificati dalle attivit\u00e0<span class=\"_ _8\"></span> m<span class=\"_ _0\"></span>ateriali.  </div><div class=\"t m0 x3 h4 y3da ff3 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 h4 y3db ff3 fs1 fc0 sc0 ls0 ws0\">La voce <span class=\"_ _0\"></span>avviamento ammonta a <span class=\"_ _0\"></span>comples<span class=\"_ _1\"></span>sivi 93.472 migliaia di <span class=\"_ _0\"></span>euro e <span class=\"_ _0\"></span>si riferisce per <span class=\"_ _0\"></span>66.486 migliaia di <span class=\"_ _0\"></span>euro, al<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 yd81 ff3 fs1 fc0 sc0 ls0 ws0\">maggior <span class=\"_ _c\"></span>valor<span class=\"_ _1\"></span>e <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>acquisizi<span class=\"_ _8\"></span>one <span class=\"_ _c\"></span>della <span class=\"_ _c\"></span>Controllata <span class=\"_ _c\"></span>Tech<span class=\"_ _8\"></span>no <span class=\"_ _d\"></span>Sky <span class=\"_ _c\"></span>S.r.l.<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>rispetto <span class=\"_ _c\"></span>all<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>attivit\u00e0<span class=\"_ _8\"></span> <span class=\"_ _d\"></span>nette <span class=\"_ _c\"></span>espres<span class=\"_ _1\"></span>se <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>valo<span class=\"_ _8\"></span>ri<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y11c5 ff3 fs1 fc0 sc0 ls0 ws0\">correnti, ed \u00e8 rappresentati<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>o dei benefici economici futuri. Tale valore \u00e8 allocato interament<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> alla CGU <span class=\"_ _0\"></span><span class=\"ff2\">Servizi<span class=\"_ _2b2\"> </span></span><span class=\"ff2\"> </span></div><div class=\"t m0 x3 h4 y11c6 ff2 fs1 fc0 sc0 ls0 ws0\">di <span class=\"_ _c\"></span>manutenzione<span class=\"ff7\">, <span class=\"_ _c\"></span>coincidente <span class=\"_ _c\"></span>con <span class=\"_ _c\"></span>l\u2019entit\u00e0 <span class=\"_ _c\"></span>legale <span class=\"_ _c\"></span>Techno <span class=\"_ _c\"></span>Sky <span class=\"_ _c\"></span>S.r.l. <span class=\"_ _c\"></span>Al <span class=\"_ _c\"></span>31 <span class=\"_ _d\"></span>dicembre <span class=\"_ _c\"></span>2024 <span class=\"_ _c\"></span>in <span class=\"_ _c\"></span>applicazione <span class=\"_ _c\"></span>della<span class=\"_ _2b2\"> </span></span><span class=\"ff7\"> </span></div><div class=\"t m0 x3 h4 yb3d ff3 fs1 fc0 sc0 ls0 ws0\">metodologia  prevista<span class=\"_ _8\"></span> <span class=\"_ _4\"> </span>dallo  IAS  36  <span class=\"ff2\">Impairment  of  assets</span>,  tale  avviament<span class=\"_ _1\"></span>o  \u00e8  stata  assoggettato  al<span class=\"_ _8\"></span> <span class=\"_ _4\"> </span>test  di<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y495 ff2 fs1 fc0 sc0 ls0 ws0\">impairment, <span class=\"ff3\">effettuato confrontando il <span class=\"_ _0\"></span>valore recuperabile della CGU<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>con il <span class=\"_ _0\"></span>valore di <span class=\"_ _0\"></span>carico <span class=\"_ _0\"></span>delle attivit\u00e0 ne<span class=\"_ _0\"></span>tte<span class=\"_ _2b2\"> </span></span><span class=\"ff3\"> </span></div><div class=\"t m0 x3 h4 y496 ff3 fs1 fc0 sc0 ls0 ws0\">relative <span class=\"_ _d\"></span>a <span class=\"_ _d\"></span>detta <span class=\"_ _d\"></span>unit\u00e0, <span class=\"_ _d\"></span>coerentemente <span class=\"_ _c\"></span>con <span class=\"_ _d\"> </span>qu<span class=\"_ _0\"></span>anto <span class=\"_ _c\"></span>previsto <span class=\"_ _d\"></span>dallo <span class=\"_ _d\"> </span>IAS <span class=\"_ _d\"> </span>3<span class=\"_ _0\"></span>6. <span class=\"_ _d\"></span>Si <span class=\"_ _d\"></span>sottolinea <span class=\"_ _d\"></span>come <span class=\"_ _d\"></span>non <span class=\"_ _d\"></span>sono <span class=\"_ _d\"></span>state<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y497 ff3 fs1 fc0 sc0 ls0 ws0\">allocate all<span class=\"_ _1\"></span>a CGU in que<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>tione, attivit\u00e0<span class=\"_ _1\"></span> immateriali a vit<span class=\"_ _8\"></span>a utile indefinita. Nel <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span>terminar<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> il valore recuperabil<span class=\"_ _8\"></span>e,<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y498 ff7 fs1 fc0 sc0 ls0 ws0\">si <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>fatto ri<span class=\"_ _8\"></span>ferimento <span class=\"_ _8\"></span>al valo<span class=\"_ _8\"></span>re d<span class=\"_ _1\"></span>\u2019uso. <span class=\"_ _8\"></span>Il <span class=\"_ _8\"></span>tasso <span class=\"_ _8\"></span>di att<span class=\"_ _1\"></span>ualizzazione <span class=\"_ _8\"></span>utilizz<span class=\"_ _8\"></span>ato \u00e8 <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>WACC <span class=\"_ _8\"></span>pari <span class=\"_ _8\"></span>al<span class=\"_ _0\"></span><span class=\"ff3\"> <span class=\"_ _8\"></span>7,80% <span class=\"_ _8\"></span>(8,17% n<span class=\"_ _8\"></span>el 202<span class=\"_ _8\"></span>3)<span class=\"_ _2b2\"> </span></span><span class=\"ff3\"> </span></div><div class=\"t m0 x3 h4 y484 ff3 fs1 fc0 sc0 ls0 ws0\">costruito con la metodologi<span class=\"_ _8\"></span>a <span class=\"ff2\">un<span class=\"_ _0\"></span>conditio<span class=\"_ _1\"></span>nal<span class=\"ff3\"> con un free risk pari alla<span class=\"_ _1\"></span> media del rendimento a 1 anno d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>i titoli di<span class=\"_ _2b2\"> </span></span></span><span class=\"ff2\"><span class=\"ff3\"> </span></span></div><div class=\"t m0 x3 h4 y485 ff3 fs1 fc0 sc0 ls0 ws0\">Stato italiani con <span class=\"_ _0\"></span>scadenza a <span class=\"_ _0\"></span>10 anni <span class=\"_ _0\"></span>un beta medio <span class=\"_ _0\"></span>desunto da <span class=\"_ _0\"></span>societ\u00e0 comparabili, ed <span class=\"_ _0\"></span>il market risk <span class=\"_ _0\"></span>premiu<span class=\"_ _1\"></span>m<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y486 ff3 fs1 fc0 sc0 ls0 ws0\">del <span class=\"_ _d\"></span>mercato <span class=\"_ _c\"></span>maturo. <span class=\"_ _d\"></span>Il <span class=\"_ _d\"></span>tasso <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>crescita <span class=\"_ _d\"></span>dei <span class=\"_ _c\"></span>flussi <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>cassa <span class=\"_ _d\"></span>operativi <span class=\"_ _c\"></span>in <span class=\"_ _d\"></span>termini <span class=\"_ _c\"></span>nom<span class=\"_ _0\"></span>inali, <span class=\"_ _c\"></span>post <span class=\"_ _d\"></span>previsione <span class=\"_ _c\"></span>del<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y487 ff7 fs1 fc0 sc0 ls0 ws0\">periodo <span class=\"_ _6\"></span>esplicito, <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _6\"></span>pari <span class=\"_ _c\"></span>al<span class=\"_ _8\"></span>l\u20191,<span class=\"ff3\">7<span class=\"_ _0\"></span>% <span class=\"_ _6\"></span>(1,9% <span class=\"_ _6\"></span>nel <span class=\"_ _6\"></span>2023), <span class=\"_ _6\"></span>in <span class=\"_ _c\"></span>c<span class=\"_ _8\"></span>oe<span class=\"_ _0\"></span>renza <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>revisione <span class=\"_ _6\"></span>delle <span class=\"_ _6\"></span>stime <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>crescita<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>di <span class=\"_ _6\"></span>lungo<span class=\"_ _2b2\"> </span></span><span class=\"ff3\"> </span></div><div class=\"t m0 x3 h4 y488 ff7 fs1 fc0 sc0 ls0 ws0\">periodo dell\u2019infla<span class=\"_ _1\"></span>zione per l<span class=\"_ _8\"></span>\u2019<span class=\"_ _0\"></span>Italia. <span class=\"ff3\"> </span></div><div class=\"t m0 x3 h4 y49d ff7 fs1 fc0 sc0 ls0 ws0\">Il <span class=\"_ _8\"></span>management <span class=\"_ _8\"></span>ha rit<span class=\"_ _1\"></span>enuto <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>per la<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>tima <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>valore <span class=\"_ _8\"></span>recuperabile <span class=\"_ _8\"></span>si fac<span class=\"_ _8\"></span>esse rif<span class=\"_ _1\"></span>erimento <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>valore d<span class=\"_ _8\"></span>\u2019<span class=\"_ _0\"></span>uso <span class=\"_ _8\"></span>stimato<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y49e ff3 fs1 fc0 sc0 ls0 ws0\">sulla <span class=\"_ _d\"></span>base <span class=\"_ _4d\"> </span>dei <span class=\"_ _d\"></span>flussi <span class=\"_ _d\"></span>di <span class=\"_ _4d\"> </span>cassa <span class=\"_ _d\"></span>come <span class=\"_ _d\"> </span>desumibili <span class=\"_ _d\"> </span>dal <span class=\"_ _4d\"> </span>piano <span class=\"_ _d\"></span>economico <span class=\"_ _d\"></span>finanziario <span class=\"_ _d\"></span>2025<span class=\"_ _6\"></span>-2029 <span class=\"_ _d\"></span>predisposto <span class=\"_ _c\"></span>dalla<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y47 ff3 fs1 fc0 sc0 ls0 ws0\">societ\u00e0 <span class=\"_ _0\"></span>controlla<span class=\"_ _1\"></span>ta <span class=\"_ _0\"></span>ed <span class=\"_ _0\"></span>approvato dal <span class=\"_ _6\"></span>Consiglio di <span class=\"_ _0\"></span>Amministrazione di <span class=\"_ _0\"></span>Techno <span class=\"_ _0\"></span>Sky <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>19 <span class=\"_ _0\"></span>marzo <span class=\"_ _0\"></span>2025, piano<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y48c ff3 fs1 fc0 sc0 ls0 ws0\">che riflette le co<span class=\"_ _1\"></span>ndizioni di <span class=\"_ _8\"></span>mercato sotto il profilo sia <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>conomico che<span class=\"_ _1\"></span> finanziario,<span class=\"_ _1\"></span> considerando<span class=\"_ _8\"></span> anche il budget<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y48d ff3 fs1 fc0 sc0 ls0 ws0\">2025 e <span class=\"_ _0\"></span>i dati <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>consuntiv<span class=\"_ _1\"></span>o 2024. I<span class=\"_ _0\"></span>l piano evidenzia <span class=\"_ _0\"></span>un EBITDA a <span class=\"_ _0\"></span>fi<span class=\"_ _0\"></span>ne <span class=\"_ _0\"></span>piano pari <span class=\"_ _0\"></span>al 18,1%. I <span class=\"_ _0\"></span>presupposti su cui s<span class=\"_ _0\"></span>i<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y48e ff7 fs1 fc0 sc0 ls0 ws0\">\u00e8 <span class=\"_ _b\"> </span>basata <span class=\"_ _4d\"> </span>l\u2019elaborazione <span class=\"_ _4d\"> </span>del <span class=\"_ _4d\"> </span>piano <span class=\"_ _b\"> </span>economico<span class=\"ff3\">-finanziario, <span class=\"_ _4d\"> </span>sono <span class=\"_ _4d\"> </span>riconducibili <span class=\"_ _4d\"> </span>alla <span class=\"_ _b\"> </span>conoscenza <span class=\"_ _4d\"> </span>del <span class=\"_ _b\"> </span>mercato <span class=\"_ _4d\"> </span>di<span class=\"_ _2b2\"> </span></span><span class=\"ff3\"> </span></div><div class=\"t m0 x3 h4 y48f ff3 fs1 fc0 sc0 ls0 ws0\">riferimento, che hanno <span class=\"_ _0\"></span>tenuto conto <span class=\"_ _0\"></span>del budget 2<span class=\"_ _0\"></span>025, e <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span>dati oggettivi riferiti al <span class=\"_ _0\"></span>proseguimento de<span class=\"_ _6\"></span>lle attivit\u00e0<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y490 ff2 fs1 fc0 sc0 ls0 ws0\">core <span class=\"_ _c\"></span>business<span class=\"ff3\"> <span class=\"_ _c\"></span>della <span class=\"_ _c\"></span>societ\u00e0 <span class=\"_ _c\"></span>e <span class=\"_ _d\"></span>considerando <span class=\"_ _c\"></span>gli <span class=\"_ _c\"></span>esiti <span class=\"_ _c\"></span><span class=\"ff7\">dell\u2019analisi <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>doppia <span class=\"_ _c\"></span>materialit\u00e0<span class=\"_ _8\"></span> <span class=\"_ _4d\"> </span><span class=\"ff3\">descritti <span class=\"_ _c\"></span>nel <span class=\"_ _c\"></span>paragrafo <span class=\"_ _c\"></span><span class=\"ls40\">5<span class=\"_ _2b2\"> </span></span></span></span></span><span class=\"ff3\"><span class=\"ff7\"><span class=\"ff3\"><span class=\"ls40\"> </span></span></span></span></div><div class=\"t m0 x3 h4 y11ce ff3 fs1 fc0 sc0 ls0 ws0\">Rendicontazion<span class=\"_ _1\"></span>e consolidata<span class=\"_ _1\"></span> di Sostenibilit\u00e0<span class=\"_ _8\"></span>.<span class=\"_ _2b2\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 x3 h4 y717 ff3 fs1 fc0 sc0 ls0 ws0\">Ad <span class=\"_ _6\"></span>esito <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>test <span class=\"_ _6\"></span>risulta <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>valore <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>cuperabil<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>superiore <span class=\"_ _6\"></span>al <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alore <span class=\"_ _6\"></span>contabile <span class=\"_ _0\"></span>della <span class=\"_ _6\"></span>CGU <span class=\"_ _6\"></span>e, <span class=\"_ _6\"></span>conseguentemente,<span class=\"_ _2b2\"> </span><span class=\"_ _8\"></span> </div><div class=\"t m0 x3 h4 y7c ff3 fs1 fc0 sc0 ls0 ws0\">non sono stat<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> contabilizz<span class=\"_ _8\"></span>ate perdite di valore.  </div><div class=\"t m0 x3 h4 y7d ff7 fs1 fc0 sc0 ls0 ws0\">Ai fini<span class=\"_ _1\"></span> dell\u2019anal<span class=\"_ _1\"></span>isi <span class=\"_ _1\"></span>di sensiti<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _8\"></span>\u00e8 stato i<span class=\"_ _1\"></span>potizzato <span class=\"_ _1\"></span>un inc<span class=\"_ _8\"></span>remento del <span class=\"_ _8\"></span>WACC dell<span class=\"ff3 lsd3\">o <span class=\"ls0\">0,5% e, <span class=\"_ _1\"></span>mantenendo<span class=\"_ _8\"></span> un tasso <span class=\"_ _8\"></span>di<span class=\"_ _2b2\"> </span></span></span><span class=\"ff3 lsd3\"><span class=\"ls0\"> </span></span></div><div class=\"t m0 x3 h4 y7e ff7 fs1 fc0 sc0 ls0 ws0\">crescita <span class=\"_ _6\"></span>sempre <span class=\"_ _6\"></span>pari <span class=\"_ _6\"></span>all\u20191,7%, <span class=\"_ _6\"></span><span class=\"ff8\">l\u2019headroom <span class=\"_ _6\"></span><span class=\"ff3\">continua <span class=\"_ _6\"></span>ad <span class=\"_ _6\"></span>essere <span class=\"_ _6\"></span>positivo <span class=\"_ _6\"></span>per <span class=\"_ _6\"></span>un <span class=\"_ _c\"></span>a<span class=\"_ _8\"></span>mmontare <span class=\"_ _6\"></span>pari <span class=\"_ _6\"></span>a <span class=\"_ _c\"></span>7<span class=\"_ _8\"></span>,1 <span class=\"_ _c\"></span>milioni <span class=\"_ _0\"></span>di<span class=\"_ _2b2\"> </span></span></span><span class=\"ff8\"><span class=\"ff3\"> </span></span></div><div class=\"t m0 x3 h4 y5bf ff7 fs1 fc0 sc0 ls0 ws0\">euro. <span class=\"_ _0\"></span>Assumendo un <span class=\"_ _6\"></span>tasso di <span class=\"_ _0\"></span>crescita <span class=\"_ _0\"></span>nullo <span class=\"_ _6\"></span>in <span class=\"_ _0\"></span>ipotesi di <span class=\"_ _0\"></span>invarianza <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>WACC <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>misura <span class=\"_ _0\"></span>dell\u2019<span class=\"_ _0\"></span><span class=\"ff2\">headroom<span class=\"ff3\"> <span class=\"_ _0\"></span>sarebbe<span class=\"_ _2b2\"> </span></span></span><span class=\"ff2\"><span class=\"ff3\"> </span></span></div><div class=\"t m0 x3 h4 y5c0 ff3 fs1 fc0 sc0 ls0 ws0\">pari a negativi <span class=\"_ _8\"></span>1<span class=\"_ _0\"></span>4,9 milioni <span class=\"_ _8\"></span>di e<span class=\"_ _0\"></span>uro.  </div><div class=\"t m0 x3 h4 ya4 ff7 fs1 fc0 sc0 ls0 ws0\">La <span class=\"_ _6\"></span>restante <span class=\"_ _6\"></span>parte <span class=\"_ _6\"></span>dell\u2019avviamento, <span class=\"_ _0\"></span>pari <span class=\"_ _c\"></span>a <span class=\"_ _0\"></span>26.986 <span class=\"_ _6\"></span>migliaia <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>uro, <span class=\"_ _6\"></span>si <span class=\"_ _6\"></span>riferisce <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>maggior <span class=\"_ _6\"></span>v<span class=\"_ _0\"></span>alore <span class=\"_ _0\"></span>di <span class=\"_ _c\"></span>acquisizi<span class=\"_ _1\"></span>one<span class=\"_ _2b2\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m0 x3 h4 y1217 ff3 fs1 fc0 sc0 ls0 ws0\">della Controllata IDS <span class=\"_ _0\"></span>AirNav S.r.l. <span class=\"_ _0\"></span>rispetto <span class=\"_ _0\"></span>alle attivit\u00e0 nette e<span class=\"_ _0\"></span>spresse a <span class=\"_ _0\"></span>valori correnti, ed <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>rappresentativo dei<span class=\"_ _2b2\"> </span> </div></div>benefici <span class=\"_ _4d\"> </span>economici <span class=\"_ _4d\"> </span>futuri. <span class=\"_ _4d\"> </span>Tale <span class=\"_ _4d\"> </span>v<span class=\"_ _0\"></span>alore, <span class=\"_ _4d\"> </span>emerso <span class=\"_ _4d\"> </span>a <span class=\"_ _b\"> </span>valle <span class=\"_ _4d\"> </span>del <span class=\"_ _b\"> </span>processo <span class=\"_ _4d\"> </span>di <span class=\"_ _7\"> </span><span class=\"ff2\">purchase <span class=\"_ _4d\"> </span>price <span class=\"_ _4d\"> </span>allocation</span>, <span class=\"_ _b\"> </span>\u00e8 <span class=\"_ _4d\"> </span>allocato<span class=\"_ _2b2\"> </span>interamente alla<span class=\"_ _1\"></span> CGU <span class=\"ff2\">Soluzioni <span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>oftware A<span class=\"_ _1\"></span>IM<span class=\"ff3\"> <span class=\"ff7\">coincidente con l\u2019entit\u00e0<span class=\"_ _8\"></span> le<span class=\"_ _0\"></span>gale IDS<span class=\"_ _1\"></span> AirNav. </span></span></span>Al  31  dice<span class=\"_ _8\"></span>mbre  2024,  in <span class=\"_ _b\"> </span>applicazione  della  m<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>todol<span class=\"_ _8\"></span>ogia  prevista  dall<span class=\"_ _1\"></span>o  IAS  36<span class=\"_ _8\"></span> <span class=\"_ _4\"> </span><span class=\"ff2\">Impairment  o<span class=\"_ _8\"></span>f<span class=\"_ _0\"></span>  assets<span class=\"ff3\">,  ta<span class=\"_ _8\"></span>le<span class=\"_ _2b2\"> </span></span></span>avviamento <span class=\"_ _8\"></span>\u00e8 stata<span class=\"_ _1\"></span> assogg<span class=\"_ _8\"></span>ettato al<span class=\"_ _8\"></span> test di <span class=\"ff2\">i<span class=\"_ _1\"></span>mpairment, <span class=\"_ _8\"></span><span class=\"ff3\">effettuato con<span class=\"_ _8\"></span>frontando il<span class=\"_ _8\"></span> valore r<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>cuperabile <span class=\"_ _8\"></span>della CG<span class=\"_ _8\"></span>U<span class=\"_ _2b2\"> </span></span></span>con il<span class=\"_ _8\"></span> valore di <span class=\"_ _8\"></span>carico <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span>lle <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _1\"></span>nette relati<span class=\"_ _8\"></span>ve a <span class=\"_ _1\"></span>detta<span class=\"_ _1\"></span> unit\u00e0<span class=\"_ _8\"></span>,<span class=\"_ _0\"></span> co<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rentement<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> con<span class=\"_ _1\"></span> quanto <span class=\"_ _8\"></span>previsto <span class=\"_ _8\"></span>dallo IAS <span class=\"_ _8\"></span>36.<span class=\"_ _2b2\"> </span>Si s<span class=\"_ _0\"></span>ottolinea come, <span class=\"_ _0\"></span>oltre <span class=\"_ _0\"></span>l\u2019avviamento,<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>sono s<span class=\"_ _0\"></span>tate allocate <span class=\"_ _0\"></span>alla CGU <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>questi<span class=\"_ _0\"></span><span class=\"ff3\">one <span class=\"_ _0\"></span>attivit\u00e0 immateriali a <span class=\"_ _0\"></span>vita<span class=\"_ _2b2\"> </span></span>utile  indefinita.  Nel  determina<span class=\"_ _1\"></span>re  il  valore  recuperabile,  si  \u00e8  fa<span class=\"_ _0\"></span><span class=\"ff7\">tto <span class=\"_ _4\"> </span>rif<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rimento  al  valore  d\u2019uso.  Il  tasso  di<span class=\"_ _2b2\"> </span></span>attualizz<span class=\"_ _1\"></span>azione <span class=\"_ _6\"></span>utilizzato <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _6\"></span>il <span class=\"_ _c\"></span>WACC <span class=\"_ _0\"></span>pari <span class=\"_ _c\"></span>al<span class=\"ff7 ls5\">l\u2019</span>11,7% <span class=\"_ _6\"></span>(11,6% <span class=\"_ _6\"></span>nel <span class=\"_ _6\"></span>2023) <span class=\"_ _c\"></span>co<span class=\"_ _8\"></span>n <span class=\"_ _c\"></span>un <span class=\"_ _6\"></span>tasso <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>crescita <span class=\"_ _6\"></span>dei <span class=\"_ _6\"></span>flussi <span class=\"_ _c\"></span>di <span class=\"_ _0\"></span>cassa<span class=\"_ _2b2\"> </span>operativi in termini nominali<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>pari all\u20191,7% (1,9% nel 2023) in <span class=\"_ _0\"></span>coerenza con la revisione delle stime di crescita di<span class=\"_ _2b2\"> </span>lungo periodo dell<span class=\"_ _1\"></span>\u2019inflazion<span class=\"_ _1\"></span>e per l\u2019Italia<span class=\"_ _1\"></span>. Il <span class=\"_ _8\"></span>management <span class=\"_ _8\"></span>ha rit<span class=\"_ _1\"></span>enuto <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>per la<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>tima <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>valore <span class=\"_ _8\"></span>recuperabile <span class=\"_ _8\"></span>si fac<span class=\"_ _8\"></span>esse rif<span class=\"_ _1\"></span>erimento <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>valore d<span class=\"_ _8\"></span>\u2019<span class=\"_ _0\"></span>uso <span class=\"_ _8\"></span>stimato<span class=\"_ _2b2\"> </span>sulla <span class=\"_ _c\"></span>base <span class=\"_ _c\"></span>d<span class=\"_ _1\"></span>ei <span class=\"_ _c\"></span>flussi <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>ca<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>sa <span class=\"_ _c\"></span>desumibil<span class=\"_ _1\"></span>i <span class=\"_ _c\"></span>dal <span class=\"_ _c\"></span>piano <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>conomico <span class=\"_ _c\"></span>finanzi<span class=\"_ _8\"></span>ario <span class=\"_ _c\"></span>2025<span class=\"_ _0\"></span>-2029 <span class=\"_ _c\"></span>predis<span class=\"_ _1\"></span>posto <span class=\"_ _c\"></span>dalla <span class=\"_ _c\"></span>soci<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>t\u00e0<span class=\"_ _2b2\"> </span>controllata ed approvato dal Consiglio di Amministrazione di IDS AirNav in data 19 marzo 2025, tenendo conto<span class=\"_ _2b2\"> </span>anche <span class=\"_ _c\"></span>del <span class=\"_ _d\"></span>budget <span class=\"_ _c\"></span>2025 <span class=\"_ _c\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _d\"></span>i <span class=\"_ _c\"></span>dati <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>consuntivo <span class=\"_ _c\"></span>2024 <span class=\"_ _d\"></span>e <span class=\"_ _c\"></span>cons<span class=\"_ _0\"></span>iderando<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>gli <span class=\"_ _c\"></span>e<span class=\"ff7\">siti <span class=\"_ _d\"></span>dell\u2019anali<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>doppia <span class=\"_ _d\"></span>materialit\u00e0<span class=\"_ _2b2\"> </span></span>descritti nel paragrafo 5 <span class=\"_ _0\"></span>Rendicontazione<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>consolidata di <span class=\"_ _0\"></span>Sostenibilit\u00e0. Il piano e<span class=\"_ _0\"></span>videnzia un tasso di <span class=\"_ _0\"></span>crescita dei<span class=\"_ _2b2\"> </span>ricavi, nel periodo<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>considera<span class=\"_ _1\"></span>to, pari al 12,7% co<span class=\"_ _8\"></span>n <span class=\"_ _0\"></span>un EBITDA margin a<span class=\"_ _1\"></span> fine piano pa<span class=\"_ _1\"></span>ri a circa il 27,6%. I <span class=\"_ _0\"></span>presupposti su <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>societ\u00e0 ha <span class=\"_ _6\"></span>basato l\u2019elaborazione<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>piano <span class=\"_ _6\"></span><span class=\"ff3\">economico-finan<span class=\"_ _8\"></span>ziario, <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>riconducibili alla<span class=\"_ _2b2\"> </span></span>conoscenza del mercato di riferimento e alle informazioni ricevute dalla struttura commercial<span class=\"_ _1\"></span>e del Gruppo. Ad<span class=\"_ _2b2\"> </span>esito del test, risulta un valore recuperabile superiore al valore contabile della CGU e, conseguen<span class=\"_ _0\"></span>temente, non<span class=\"_ _2b2\"> </span>sono  state  contabili<span class=\"_ _1\"></span>zzate  perdite  di  valore.  Il  valo<span class=\"_ _1\"></span>re  recuperabile  ai  fini  d<span class=\"_ _1\"></span>ell\u2019<span class=\"_ _0\"></span><span class=\"ff2\">impairment  test<span class=\"ff3\">  esprime  un<span class=\"_ _2b2\"> </span></span></span>plusvalore (<span class=\"ff2\">he<span class=\"_ _1\"></span>adroom<span class=\"ff3\">) rispetto ai cor<span class=\"_ _8\"></span>ris<span class=\"_ _0\"></span>pondenti<span class=\"_ _8\"></span> v<span class=\"_ _0\"></span>alori di libro <span class=\"_ _1\"></span>di ammontare <span class=\"_ _8\"></span>pari a circa 16 milioni di euro.  </span></span>Ai fini<span class=\"_ _1\"></span> dell\u2019anal<span class=\"_ _1\"></span>isi <span class=\"_ _1\"></span>di sensiti<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _8\"></span>\u00e8 stato i<span class=\"_ _1\"></span>potizzato <span class=\"_ _1\"></span>un inc<span class=\"_ _8\"></span>remento del <span class=\"_ _8\"></span>WACC dello <span class=\"_ _8\"></span>0,5% e, mant<span class=\"_ _8\"></span>enendo un <span class=\"_ _1\"></span>tasso <span class=\"_ _8\"></span>di<span class=\"_ _2b2\"> </span>crescita sempre <span class=\"_ _0\"></span>pari <span class=\"_ _0\"></span>all\u20191,7%, <span class=\"_ _0\"></span>l\u2019headroom<span class=\"_ _8\"></span> <span class=\"_ _6\"></span>continua ad <span class=\"_ _0\"></span>essere <span class=\"_ _0\"></span>positivo per <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>ammontare pari <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>12,9 <span class=\"_ _0\"></span>milioni <span class=\"_ _0\"></span>di<span class=\"_ _2b2\"> </span>euro. <span class=\"_ _0\"></span>Assumendo un <span class=\"_ _6\"></span>tasso di <span class=\"_ _0\"></span>cre<span class=\"_ _0\"></span><span class=\"ff7\">scita <span class=\"_ _0\"></span>nullo <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>ipotesi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>invarianza <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>WACC <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>misura <span class=\"_ _0\"></span>dell\u2019<span class=\"ff2\">h<span class=\"_ _0\"></span>eadroom</span></span> sarebbe<span class=\"_ _2b2\"> </span>positiva per 9 mil<span class=\"_ _1\"></span>ioni di euro.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-585": {
   "value": "8.<span class=\"ffa ls0\"> <span class=\"_ _36\"> </span><span class=\"ff3\">Attivit\u00e0 Immateriali<span class=\"_ _2b2\"> </span></span></span>Le <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>immateriali <span class=\"_ _8\"></span>am<span class=\"_ _1\"></span>montano <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>31 <span class=\"_ _8\"></span>dicembr<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>2024 <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>18<span class=\"lsa\">9.</span>5<span class=\"ff7\">27 <span class=\"_ _8\"></span>migliaia <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>euro <span class=\"_ _8\"></span>ed <span class=\"_ _8\"></span>hanno <span class=\"_ _8\"></span>subito <span class=\"_ _8\"></span>nell\u2019es<span class=\"_ _1\"></span>ercizio<span class=\"_ _2b2\"> </span></span>le seguenti variazi<span class=\"_ _8\"></span>oni: <table class=\"s w4ba h500\" id=\"_0c077b07-8d84-4f0e-8ac9-197b48971b72\"><tr><td></td><td class=\"c x45a y1ed6 w4bb h501\"><div class=\"t m3e x1ae h270 y1ed5 ff6 fs86 fc0 sc0 ls0 ws0\">Di<span class=\"_ _8\"></span>ri<span class=\"_ _8\"></span>tti<span class=\"_ _1\"></span> di<span class=\"_ _2b2\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x45b y1ed7 w4bc h502\"><div class=\"t m3e x1ae h270 y1ed5 ff6 fs86 fc0 sc0 ls0 ws0\">brevetto i<span class=\"_ _8\"></span>n<span class=\"_ _0\"></span>d.<span class=\"_ _0\"></span>le<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x45c y1ed7 w4bd h502\"><div class=\"t m3e x1ae h270 y1ed5 ff6 fs86 fc0 sc0 ls0 ws0\">Att<span class=\"_ _1\"></span>ivit<span class=\"_ _8\"></span>\u00e0<span class=\"_ _2b2\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x45d y1ed8 w4be h502\"><div class=\"t m3e x1ae h270 y1ed5 ff6 fs86 fc0 sc0 ls0 ws0\">e di ut.ne op<span class=\"_ _0\"></span>er<span class=\"_ _1\"></span>e<span class=\"_ _2b2\"> </span></div></td><td class=\"c x45e y1ed8 w4bf h502\"><div class=\"t m3e x1ae h270 y1ed5 ff6 fs86 fc0 sc0 ls0 ws0\">Alt<span class=\"_ _8\"></span>re att<span class=\"_ _8\"></span>ivit\u00e0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x45f y1ed8 w4c0 h502\"><div class=\"t m3e x1ae h270 y1ed5 ff6 fs86 fc0 sc0 ls0 ws0\">immater<span class=\"_ _1\"></span>ial<span class=\"_ _8\"></span>i i<span class=\"_ _8\"></span>n<span class=\"_ _2b2\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x460 y1ed9 w4c1 h502\"><div class=\"t m3e x1ae h270 y1ed5 ff6 fs86 fc0 sc0 ls0 ws0\">ingeg<span class=\"_ _0\"></span>no<span class=\"_ _2b2\"> </span></div></td><td class=\"c x461 y1ed9 w4c2 h502\"><div class=\"t m3e x1ae h270 y1ed5 ff6 fs86 fc0 sc0 ls0 ws0\">immater<span class=\"_ _1\"></span>ial<span class=\"_ _8\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x462 y1ed9 w4c3 h502\"><div class=\"t m3e x1ae h270 y1ed5 ff6 fs86 fc0 sc0 ls0 ws0\">co<span class=\"_ _0\"></span>rso<span class=\"_ _2b2\"> </span></div></td><td class=\"c x463 y1ed9 w4c4 h502\"><div class=\"t m3e x1ae h270 y1ed5 ff6 fs86 fc0 sc0 ls0 ws0\">Avv<span class=\"_ _0\"></span>iamen<span class=\"_ _0\"></span>to<span class=\"_ _2b2\"> </span></div></td><td class=\"c x464 y1ed9 w4c5 h502\"><div class=\"t m3e x1ae h270 y1ed5 ff6 fs86 fc0 sc0 ls0 ws0\">To<span class=\"_ _0\"></span>tal<span class=\"_ _1\"></span>e<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1eda w1cb h271\"><div class=\"t m3e xe7 h272 y1264 ff4 fs86 fc0 sc0 ls0 ws0\">Co<span class=\"_ _0\"></span>sto<span class=\"_ _0\"></span> storico<span class=\"_ _2b2\"> </span></div></td><td class=\"c x465 y1edc w4c6 h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">226.564<span class=\"_ _2b2\"> </span></div></td><td class=\"c x466 y1edc w4c7 h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">12.333<span class=\"_ _2b2\"> </span></div></td><td class=\"c x467 y1edc w4c7 h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">65.016<span class=\"_ _2b2\"> </span></div></td><td class=\"c x468 y1edc w4c8 h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">93.<span class=\"_ _0\"></span>472<span class=\"_ _2b2\"> </span></div></td><td class=\"c x469 y1edc w4c6 h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">397.385<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1eda w1cb h271\"><div class=\"t m3e xe7 h272 y1267 ff4 fs86 fc0 sc0 ls0 ws0\">Am<span class=\"_ _8\"></span>mortamen<span class=\"_ _8\"></span>to<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>cc<span class=\"_ _0\"></span>um<span class=\"_ _8\"></span>ulato<span class=\"_ _2b2\"> </span></div></td><td class=\"c x46a y1edd w4c9 h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">(2<span class=\"_ _8\"></span>00.<span class=\"_ _0\"></span>062)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x46b y1edd w4ca h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">(7.026)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x46c y1edd w4cb h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x46d y1edd w4cb h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x46e y1edd w4cc h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">(<span class=\"_ _8\"></span>207.088)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1eda w1cb h271\"><div class=\"t m3e xe7 h270 y1269 ff6 fs86 fc0 sc0 ls0 ws0\">Valore r<span class=\"_ _8\"></span>esiduo al 31.12.20<span class=\"_ _8\"></span>23<span class=\"_ _2b2\"> </span></div></td><td class=\"c x46f y1ede w4cd h502\"><div class=\"t m3e x1ae h270 y1ed5 ff6 fs86 fc0 sc0 ls0 ws0\">26.502<span class=\"_ _2b2\"> </span></div></td><td class=\"c x470 y1ede w4ce h502\"><div class=\"t m3e x1ae h270 y1ed5 ff6 fs86 fc0 sc0 ls0 ws0\">5.307<span class=\"_ _2b2\"> </span></div></td><td class=\"c x471 y1ede w4cf h502\"><div class=\"t m3e x1ae h270 y1ed5 ff6 fs86 fc0 sc0 ls0 ws0\">65.01<span class=\"_ _1\"></span>6<span class=\"_ _2b2\"> </span></div></td><td class=\"c x472 y1ede w4d0 h502\"><div class=\"t m3e x1ae h270 y1ed5 ff6 fs86 fc0 sc0 ls0 ws0\">93.472<span class=\"_ _2b2\"> </span></div></td><td class=\"c x473 y1ede w4d1 h502\"><div class=\"t m3e x1ae h270 y1ed5 ff6 fs86 fc0 sc0 ls0 ws0\">190.297<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1eda w1cb h271\"><div class=\"t m3e xe7 h272 y126b ff4 fs86 fc0 sc0 ls0 ws0\">Incremen<span class=\"_ _8\"></span>ti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x46f y1edf w4c7 h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">24.021<span class=\"_ _2b2\"> </span></div></td><td class=\"c x474 y1edf w4d2 h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 lsd2 ws0\">25<span class=\"_ _2b2\"> </span></div></td><td class=\"c x475 y1edf w4c7 h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">15.079<span class=\"_ _2b2\"> </span></div></td><td class=\"c x476 y1edf w4cb h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x477 y1edf w4c7 h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">39.125<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1eda w1cb h271\"><div class=\"t m3e xe7 h272 y126d ff4 fs86 fc0 sc0 ls0 ws0\">Al<span class=\"_ _8\"></span>ienazioni </div></td><td class=\"c x478 y1ee0 w4cb h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x479 y1ee0 w4cb h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x47a y1ee0 w4cb h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x47b y1ee0 w4cb h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x47c y1ee0 w4cb h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1eda w1cb h271\"><div class=\"t m3e xe7 h272 y126f ff4 fs86 fc0 sc0 ls0 ws0\">Ricla<span class=\"_ _0\"></span>ssifiche<span class=\"_ _2b2\"> </span></div></td><td class=\"c x478 y1ee1 w4cb h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x479 y1ee1 w4cb h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x47d y1ee1 w4d3 h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">(17.248)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x47e y1ee1 w4cb h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x47f y1ee1 w4d3 h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">(17.248)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1eda w1cb h271\"><div class=\"t m3e xe7 h272 y1271 ff4 fs86 fc0 sc0 ls0 ws0\">Am<span class=\"_ _8\"></span>mortamen<span class=\"_ _8\"></span>ti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x449 y1ee2 w4d4 h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">(2<span class=\"_ _8\"></span>1.<span class=\"_ _0\"></span>708)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x480 y1ee2 w4d5 h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">(<span class=\"_ _8\"></span>939)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x481 y1ee2 w4cb h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x482 y1ee2 w4cb h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x483 y1ee2 w4d6 h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">(22<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>647)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1eda w1cb h271\"><div class=\"t m3e xe7 h270 y1273 ff6 fs86 fc0 sc0 ls0 ws0\">Totale vari<span class=\"_ _8\"></span>azioni<span class=\"_ _2b2\"> </span></div></td><td class=\"c x484 y1ee3 w4d7 h502\"><div class=\"t m3e x1ae h270 y1ed5 ff6 fs86 fc0 sc0 ls0 ws0\">2.313<span class=\"_ _2b2\"> </span></div></td><td class=\"c x485 y1ee3 w4d8 h502\"><div class=\"t m3e x1ae h270 y1ed5 ff6 fs86 fc0 sc0 ls0 ws0\">(914)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x486 y1ee3 w4d9 h502\"><div class=\"t m3e x1ae h270 y1ed5 ff6 fs86 fc0 sc0 ls0 ws0\">(2.169)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x487 y1ee3 w4cb h502\"><div class=\"t m3e x1ae h270 y1ed5 ff6 fs86 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x488 y1ee3 w4da h502\"><div class=\"t m3e x1ae h270 y1ed5 ff6 fs86 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>770)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1eda w1cb h271\"><div class=\"t m3e xe7 h272 y1276 ff4 fs86 fc0 sc0 ls0 ws0\">Co<span class=\"_ _0\"></span>sto<span class=\"_ _0\"></span> storico<span class=\"_ _2b2\"> </span></div></td><td class=\"c x465 y1ee4 w4c6 h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">250.585<span class=\"_ _2b2\"> </span></div></td><td class=\"c x466 y1ee4 w4c7 h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">12.358<span class=\"_ _2b2\"> </span></div></td><td class=\"c x467 y1ee4 w4c7 h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">62.847<span class=\"_ _2b2\"> </span></div></td><td class=\"c x468 y1ee4 w4c8 h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">93.<span class=\"_ _0\"></span>472<span class=\"_ _2b2\"> </span></div></td><td class=\"c x469 y1ee4 w4c6 h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">419.262<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1eda w1cb h271\"><div class=\"t m3e xe7 h272 y1278 ff4 fs86 fc0 sc0 ls0 ws0\">Am<span class=\"_ _8\"></span>mortamen<span class=\"_ _8\"></span>to<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>cc<span class=\"_ _0\"></span>um<span class=\"_ _8\"></span>ulato<span class=\"_ _2b2\"> </span></div></td><td class=\"c x46a y1ee5 w4c9 h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">(2<span class=\"_ _8\"></span>21.<span class=\"_ _0\"></span>770)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x46b y1ee5 w4ca h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">(7.965)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x46c y1ee5 w4cb h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x46d y1ee5 w4cb h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x46e y1ee5 w4cc h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">(<span class=\"_ _8\"></span>229.735)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1eda w1cb h271\"><div class=\"t m3e xe7 h270 y127a ff6 fs86 fc0 sc0 ls0 ws0\">Valore r<span class=\"_ _8\"></span>esiduo al 31.12.20<span class=\"_ _8\"></span>24<span class=\"_ _2b2\"> </span></div></td><td class=\"c x46f y1ee6 w4cd h502\"><div class=\"t m3e x1ae h270 y1ed5 ff6 fs86 fc0 sc0 ls0 ws0\">28.815<span class=\"_ _2b2\"> </span></div></td><td class=\"c x470 y1ee6 w4ce h502\"><div class=\"t m3e x1ae h270 y1ed5 ff6 fs86 fc0 sc0 ls0 ws0\">4.393<span class=\"_ _2b2\"> </span></div></td><td class=\"c x471 y1ee6 w4cf h502\"><div class=\"t m3e x1ae h270 y1ed5 ff6 fs86 fc0 sc0 ls0 ws0\">62.84<span class=\"_ _1\"></span>7<span class=\"_ _2b2\"> </span></div></td><td class=\"c x472 y1ee6 w4d0 h502\"><div class=\"t m3e x1ae h270 y1ed5 ff6 fs86 fc0 sc0 ls0 ws0\">93.472<span class=\"_ _2b2\"> </span></div></td><td class=\"c x473 y1ee6 w4d1 h502\"><div class=\"t m3e x1ae h270 y1ed5 ff6 fs86 fc0 sc0 ls0 ws0\">189.527<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x423 y1eda w1cb h271\"><div class=\"t m3e x9f h275 y127c ff12 fs87 fc0 sc0 ls0 ws0\">(mi<span class=\"_ _0\"></span>gliai<span class=\"_ _0\"></span>a di e<span class=\"_ _0\"></span>ur<span class=\"_ _1\"></span>o)<span class=\"_ _2b2\"> </span></div></td></tr></table>Le <span class=\"_ _8\"></span>attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>immaterial<span class=\"_ _1\"></span>i <span class=\"_ _8\"></span>regist<span class=\"_ _8\"></span>rano <span class=\"_ _8\"></span>nell\u2019esercizio <span class=\"_ _8\"></span>u<span class=\"_ _8\"></span>na <span class=\"_ _8\"></span>variazione <span class=\"_ _8\"></span>netta <span class=\"_ _8\"></span><span class=\"ff3\">negati<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>di <span class=\"_ _16\"></span>770 <span class=\"_ _8\"></span>migliaia<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>euro <span class=\"_ _16\"></span>per <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>seguen<span class=\"_ _1\"></span>ti<span class=\"_ _2b2\"> </span></span>eventi: \u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff7\">gli <span class=\"_ _d\"></span>ammortamenti<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>compete<span class=\"_ _1\"></span>nza <span class=\"_ _c\"></span>dell\u2019esercizio <span class=\"_ _c\"></span>che <span class=\"_ _d\"></span>ammontano <span class=\"_ _c\"></span>a <span class=\"_ _d\"></span><span class=\"ff3 ls40\">22<span class=\"_ _0\"></span><span class=\"ls0\">.647 <span class=\"_ _c\"></span>migliaia <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>euro <span class=\"_ _c\"></span>(1<span class=\"_ _0\"></span>7.</span>771<span class=\"ls0\"> <span class=\"_ _d\"></span>al <span class=\"_ _c\"></span>31<span class=\"_ _2b2\"> </span></span></span></span></span>dicembre 2023<span class=\"ls3f\">);<span class=\"_ _2b2\"> </span></span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff3\">gli <span class=\"_ _c\"></span>incrementi <span class=\"_ _c\"></span>per <span class=\"_ _c\"></span>compl<span class=\"_ _8\"></span>essivi <span class=\"_ _c\"></span>39.125 <span class=\"_ _c\"></span>migliaia<span class=\"_ _8\"></span> <span class=\"_ _d\"></span>di <span class=\"_ _c\"></span>euro, <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>cui <span class=\"_ _c\"></span>24.<span class=\"_ _8\"></span>0<span class=\"_ _6\"></span>46 <span class=\"_ _c\"></span>migliaia <span class=\"_ _c\"></span>di <span class=\"_ _6\"></span>euro <span class=\"_ _c\"></span>riferiti <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>progetti <span class=\"_ _c\"></span>di<span class=\"_ _2b2\"> </span></span></span>investimento <span class=\"_ _0\"></span>ultimati <span class=\"_ _6\"></span>ne<span class=\"_ _0\"></span>l <span class=\"_ _6\"></span>corso <span class=\"_ _6\"></span>dell\u2019esercizio <span class=\"_ _6\"></span>ed <span class=\"_ _6\"></span>entrati <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>us<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>e <span class=\"_ _c\"></span>rig<span class=\"_ _1\"></span>uardanti <span class=\"_ _6\"></span>principalment<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>: <span class=\"_ _6\"></span>i) <span class=\"_ _c\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>software<span class=\"_ _2b2\"> </span>per sistemi operativi e siste<span class=\"_ _8\"></span>mi <span class=\"_ _0\"></span>gestionali basati<span class=\"_ _1\"></span> su una tecnologia di virtual<span class=\"_ _1\"></span>izzazione VMwaren e lo sviluppo<span class=\"_ _2b2\"> </span>dei <span class=\"_ _c\"></span>so<span class=\"_ _1\"></span>ftware <span class=\"_ _6\"></span>operativi <span class=\"_ _c\"></span>per<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>il<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>mantenimento <span class=\"_ _6\"></span>degli <span class=\"_ _c\"></span>standard<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>qualit\u00e0<span class=\"_ _8\"></span>, <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>sicu<span class=\"_ _8\"></span>re<span class=\"_ _0\"></span>zza <span class=\"_ _6\"></span>delle <span class=\"_ _c\"></span>informazioni; <span class=\"_ _c\"></span>ii) <span class=\"_ _6\"></span>il<span class=\"_ _2b2\"> </span>completamento <span class=\"_ _4d\"> </span>di <span class=\"_ _7\"> </span>alcuni <span class=\"_ _4d\"> </span>sviluppi <span class=\"_ _b\"> </span>software <span class=\"_ _4d\"> </span>de<span class=\"_ _0\"></span>i <span class=\"_ _4d\"> </span>prodotti <span class=\"_ _b\"> </span>FPDAM <span class=\"_ _b\"> </span>(Flight <span class=\"_ _b\"> </span>Procedure <span class=\"_ _b\"> </span>Design <span class=\"_ _b\"> </span>and <span class=\"_ _b\"> </span>Airspace<span class=\"_ _2b2\"> </span>Management),<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>la  suite  AIM  (<span class=\"_ _0\"></span>Aeronautica<span class=\"_ _1\"></span>l  Information  Management)  e <span class=\"_ _4\"> </span>il  software  Local  Traffic  L<span class=\"_ _0\"></span>oad<span class=\"_ _2b2\"> </span>Management Tool <span class=\"_ _8\"></span>(<span class=\"_ _0\"></span>LTLMT); licenz<span class=\"_ _1\"></span>e software a suppo<span class=\"_ _8\"></span>rto degli investimenti tecnolo<span class=\"_ _8\"></span>gici.<span class=\"_ _2b2\"> </span>La <span class=\"_ _4\"> </span>restante  parte <span class=\"_ _4\"> </span>degli <span class=\"_ _4\"> </span>in<span class=\"_ _1\"></span>crementi <span class=\"_ _4\"> </span>per  15.079 <span class=\"_ _4\"> </span>migliai<span class=\"_ _1\"></span>a <span class=\"_ _4\"> </span>di <span class=\"_ _4\"> </span>euro <span class=\"_ _4\"> </span>si  riferiscono  ai <span class=\"_ _4\"> </span>progetti <span class=\"_ _4\"> </span>in <span class=\"_ _4\"> </span>corso  di<span class=\"_ _2b2\"> </span>realizzazione, <span class=\"_ _4d\"> </span>tra <span class=\"_ _4d\"> </span>cui <span class=\"_ _b\"> </span>la <span class=\"_ _4d\"> </span>prosecuzione <span class=\"_ _4d\"> </span>delle <span class=\"_ _4d\"> </span>attivit\u00e0 <span class=\"_ _4d\"> </span>di <span class=\"_ _b\"> </span>sviluppo <span class=\"_ _b\"> </span>software <span class=\"_ _4d\"> </span>e <span class=\"_ _b\"> </span>degli <span class=\"_ _4d\"> </span>upgrade <span class=\"_ _4d\"> </span>di <span class=\"_ _4d\"> </span>fun<span class=\"_ _0\"></span>zionali<span class=\"_ _8\"></span>t\u00e0<span class=\"_ _2b2\"> </span>connesse a<span class=\"_ _1\"></span>i prodott<span class=\"_ _1\"></span>i Crono<span class=\"_ _8\"></span>s,<span class=\"_ _0\"></span> FPDAM <span class=\"_ _8\"></span>(Flight Procedure <span class=\"_ _8\"></span>Design and <span class=\"_ _8\"></span>Airspace Manag<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ment) <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> la <span class=\"_ _8\"></span>suite AIM; le<span class=\"_ _2b2\"> </span>attivit\u00e0 <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>digital<span class=\"_ _8\"></span>izzazione <span class=\"_ _8\"></span>ed <span class=\"_ _8\"></span>evoluzione <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>nuovo <span class=\"_ _8\"></span>modello <span class=\"_ _8\"></span>manut<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ntivo <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>gestione <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>dati <span class=\"_ _8\"></span>ae<span class=\"_ _1\"></span>ronautici;<span class=\"_ _2b2\"> </span> le <span class=\"_ _0\"></span>implementazioni sulla <span class=\"_ _0\"></span>piattaforma <span class=\"_ _0\"></span>Unmanned Aerial <span class=\"_ _0\"></span>Vehicles <span class=\"_ _0\"></span>Traffic <span class=\"_ _0\"></span>Management (<span class=\"_ _0\"></span>UTM). <span class=\"_ _6\"></span>La <span class=\"_ _0\"></span>Societ\u00e0 <span class=\"_ _0\"></span>ha<span class=\"_ _2b2\"> </span>verificato alla data<span class=\"_ _8\"></span> di riferimento del bilancio c<span class=\"_ _8\"></span>he tale voce non abbia<span class=\"_ _1\"></span> subito una ri<span class=\"_ _1\"></span>duzione di valor<span class=\"_ _1\"></span>e;<span class=\"_ _2b2\"> </span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff3\">i <span class=\"_ _35\"> </span>decrementi <span class=\"_ _e\"> </span>delle <span class=\"_ _35\"> </span>attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _35\"> </span>immateriali <span class=\"_ _e\"> </span>per <span class=\"_ _35\"> </span>riclassi<span class=\"_ _1\"></span>fiche <span class=\"_ _e\"> </span>per <span class=\"_ _42\"> </span><span class=\"ls40\">17<span class=\"_ _0\"></span></span>.248 <span class=\"_ _e\"> </span>migliaia <span class=\"_ _e\"> </span>di <span class=\"_ _35\"> </span>euro <span class=\"_ _35\"> </span>sono <span class=\"_ _35\"> </span>riferiti<span class=\"_ _2b2\"> </span></span></span>principalment<span class=\"_ _1\"></span>e ai progetti di investim<span class=\"_ _1\"></span>ento ultimati nel<span class=\"_ _1\"></span>l\u2019esercizio ed entrati in u<span class=\"_ _1\"></span>so a voce propria al netto di<span class=\"_ _2b2\"> </span>importi ricla<span class=\"_ _1\"></span>ssificati dalle attivit\u00e0<span class=\"_ _8\"></span> m<span class=\"_ _0\"></span>ateriali. La voce <span class=\"_ _0\"></span>avviamento ammonta a <span class=\"_ _0\"></span>comples<span class=\"_ _1\"></span>sivi 93.472 migliaia di <span class=\"_ _0\"></span>euro e <span class=\"_ _0\"></span>si riferisce per <span class=\"_ _0\"></span>66.486 migliaia di <span class=\"_ _0\"></span>euro, al<span class=\"_ _2b2\"> </span>maggior <span class=\"_ _c\"></span>valor<span class=\"_ _1\"></span>e <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>acquisizi<span class=\"_ _8\"></span>one <span class=\"_ _c\"></span>della <span class=\"_ _c\"></span>Controllata <span class=\"_ _c\"></span>Tech<span class=\"_ _8\"></span>no <span class=\"_ _d\"></span>Sky <span class=\"_ _c\"></span>S.r.l.<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>rispetto <span class=\"_ _c\"></span>all<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>attivit\u00e0<span class=\"_ _8\"></span> <span class=\"_ _d\"></span>nette <span class=\"_ _c\"></span>espres<span class=\"_ _1\"></span>se <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>valo<span class=\"_ _8\"></span>ri<span class=\"_ _2b2\"> </span>correnti, ed \u00e8 rappresentati<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>o dei benefici economici futuri. Tale valore \u00e8 allocato interament<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> alla CGU <span class=\"_ _0\"></span><span class=\"ff2\">Servizi<span class=\"_ _2b2\"> </span></span>di <span class=\"_ _c\"></span>manutenzione<span class=\"ff7\">, <span class=\"_ _c\"></span>coincidente <span class=\"_ _c\"></span>con <span class=\"_ _c\"></span>l\u2019entit\u00e0 <span class=\"_ _c\"></span>legale <span class=\"_ _c\"></span>Techno <span class=\"_ _c\"></span>Sky <span class=\"_ _c\"></span>S.r.l. <span class=\"_ _c\"></span>Al <span class=\"_ _c\"></span>31 <span class=\"_ _d\"></span>dicembre <span class=\"_ _c\"></span>2024 <span class=\"_ _c\"></span>in <span class=\"_ _c\"></span>applicazione <span class=\"_ _c\"></span>della<span class=\"_ _2b2\"> </span></span>metodologia  prevista<span class=\"_ _8\"></span> <span class=\"_ _4\"> </span>dallo  IAS  36  <span class=\"ff2\">Impairment  of  assets</span>,  tale  avviament<span class=\"_ _1\"></span>o  \u00e8  stata  assoggettato  al<span class=\"_ _8\"></span> <span class=\"_ _4\"> </span>test  di<span class=\"_ _2b2\"> </span>impairment, <span class=\"ff3\">effettuato confrontando il <span class=\"_ _0\"></span>valore recuperabile della CGU<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>con il <span class=\"_ _0\"></span>valore di <span class=\"_ _0\"></span>carico <span class=\"_ _0\"></span>delle attivit\u00e0 ne<span class=\"_ _0\"></span>tte<span class=\"_ _2b2\"> </span></span>relative <span class=\"_ _d\"></span>a <span class=\"_ _d\"></span>detta <span class=\"_ _d\"></span>unit\u00e0, <span class=\"_ _d\"></span>coerentemente <span class=\"_ _c\"></span>con <span class=\"_ _d\"> </span>qu<span class=\"_ _0\"></span>anto <span class=\"_ _c\"></span>previsto <span class=\"_ _d\"></span>dallo <span class=\"_ _d\"> </span>IAS <span class=\"_ _d\"> </span>3<span class=\"_ _0\"></span>6. <span class=\"_ _d\"></span>Si <span class=\"_ _d\"></span>sottolinea <span class=\"_ _d\"></span>come <span class=\"_ _d\"></span>non <span class=\"_ _d\"></span>sono <span class=\"_ _d\"></span>state<span class=\"_ _2b2\"> </span>allocate all<span class=\"_ _1\"></span>a CGU in que<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>tione, attivit\u00e0<span class=\"_ _1\"></span> immateriali a vit<span class=\"_ _8\"></span>a utile indefinita. Nel <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span>terminar<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> il valore recuperabil<span class=\"_ _8\"></span>e,<span class=\"_ _2b2\"> </span>si <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>fatto ri<span class=\"_ _8\"></span>ferimento <span class=\"_ _8\"></span>al valo<span class=\"_ _8\"></span>re d<span class=\"_ _1\"></span>\u2019uso. <span class=\"_ _8\"></span>Il <span class=\"_ _8\"></span>tasso <span class=\"_ _8\"></span>di att<span class=\"_ _1\"></span>ualizzazione <span class=\"_ _8\"></span>utilizz<span class=\"_ _8\"></span>ato \u00e8 <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>WACC <span class=\"_ _8\"></span>pari <span class=\"_ _8\"></span>al<span class=\"_ _0\"></span><span class=\"ff3\"> <span class=\"_ _8\"></span>7,80% <span class=\"_ _8\"></span>(8,17% n<span class=\"_ _8\"></span>el 202<span class=\"_ _8\"></span>3)<span class=\"_ _2b2\"> </span></span>costruito con la metodologi<span class=\"_ _8\"></span>a <span class=\"ff2\">un<span class=\"_ _0\"></span>conditio<span class=\"_ _1\"></span>nal<span class=\"ff3\"> con un free risk pari alla<span class=\"_ _1\"></span> media del rendimento a 1 anno d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>i titoli di<span class=\"_ _2b2\"> </span></span></span>Stato italiani con <span class=\"_ _0\"></span>scadenza a <span class=\"_ _0\"></span>10 anni <span class=\"_ _0\"></span>un beta medio <span class=\"_ _0\"></span>desunto da <span class=\"_ _0\"></span>societ\u00e0 comparabili, ed <span class=\"_ _0\"></span>il market risk <span class=\"_ _0\"></span>premiu<span class=\"_ _1\"></span>m<span class=\"_ _2b2\"> </span>del <span class=\"_ _d\"></span>mercato <span class=\"_ _c\"></span>maturo. <span class=\"_ _d\"></span>Il <span class=\"_ _d\"></span>tasso <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>crescita <span class=\"_ _d\"></span>dei <span class=\"_ _c\"></span>flussi <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>cassa <span class=\"_ _d\"></span>operativi <span class=\"_ _c\"></span>in <span class=\"_ _d\"></span>termini <span class=\"_ _c\"></span>nom<span class=\"_ _0\"></span>inali, <span class=\"_ _c\"></span>post <span class=\"_ _d\"></span>previsione <span class=\"_ _c\"></span>del<span class=\"_ _2b2\"> </span>periodo <span class=\"_ _6\"></span>esplicito, <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _6\"></span>pari <span class=\"_ _c\"></span>al<span class=\"_ _8\"></span>l\u20191,<span class=\"ff3\">7<span class=\"_ _0\"></span>% <span class=\"_ _6\"></span>(1,9% <span class=\"_ _6\"></span>nel <span class=\"_ _6\"></span>2023), <span class=\"_ _6\"></span>in <span class=\"_ _c\"></span>c<span class=\"_ _8\"></span>oe<span class=\"_ _0\"></span>renza <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>revisione <span class=\"_ _6\"></span>delle <span class=\"_ _6\"></span>stime <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>crescita<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>di <span class=\"_ _6\"></span>lungo<span class=\"_ _2b2\"> </span></span>periodo dell\u2019infla<span class=\"_ _1\"></span>zione per l<span class=\"_ _8\"></span>\u2019<span class=\"_ _0\"></span>Italia. Il <span class=\"_ _8\"></span>management <span class=\"_ _8\"></span>ha rit<span class=\"_ _1\"></span>enuto <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>per la<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>tima <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>valore <span class=\"_ _8\"></span>recuperabile <span class=\"_ _8\"></span>si fac<span class=\"_ _8\"></span>esse rif<span class=\"_ _1\"></span>erimento <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>valore d<span class=\"_ _8\"></span>\u2019<span class=\"_ _0\"></span>uso <span class=\"_ _8\"></span>stimato<span class=\"_ _2b2\"> </span>sulla <span class=\"_ _d\"></span>base <span class=\"_ _4d\"> </span>dei <span class=\"_ _d\"></span>flussi <span class=\"_ _d\"></span>di <span class=\"_ _4d\"> </span>cassa <span class=\"_ _d\"></span>come <span class=\"_ _d\"> </span>desumibili <span class=\"_ _d\"> </span>dal <span class=\"_ _4d\"> </span>piano <span class=\"_ _d\"></span>economico <span class=\"_ _d\"></span>finanziario <span class=\"_ _d\"></span>2025<span class=\"_ _6\"></span>-2029 <span class=\"_ _d\"></span>predisposto <span class=\"_ _c\"></span>dalla<span class=\"_ _2b2\"> </span>societ\u00e0 <span class=\"_ _0\"></span>controlla<span class=\"_ _1\"></span>ta <span class=\"_ _0\"></span>ed <span class=\"_ _0\"></span>approvato dal <span class=\"_ _6\"></span>Consiglio di <span class=\"_ _0\"></span>Amministrazione di <span class=\"_ _0\"></span>Techno <span class=\"_ _0\"></span>Sky <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>19 <span class=\"_ _0\"></span>marzo <span class=\"_ _0\"></span>2025, piano<span class=\"_ _2b2\"> </span>che riflette le co<span class=\"_ _1\"></span>ndizioni di <span class=\"_ _8\"></span>mercato sotto il profilo sia <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>conomico che<span class=\"_ _1\"></span> finanziario,<span class=\"_ _1\"></span> considerando<span class=\"_ _8\"></span> anche il budget<span class=\"_ _2b2\"> </span>2025 e <span class=\"_ _0\"></span>i dati <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>consuntiv<span class=\"_ _1\"></span>o 2024. I<span class=\"_ _0\"></span>l piano evidenzia <span class=\"_ _0\"></span>un EBITDA a <span class=\"_ _0\"></span>fi<span class=\"_ _0\"></span>ne <span class=\"_ _0\"></span>piano pari <span class=\"_ _0\"></span>al 18,1%. I <span class=\"_ _0\"></span>presupposti su cui s<span class=\"_ _0\"></span>i<span class=\"_ _2b2\"> </span>\u00e8 <span class=\"_ _b\"> </span>basata <span class=\"_ _4d\"> </span>l\u2019elaborazione <span class=\"_ _4d\"> </span>del <span class=\"_ _4d\"> </span>piano <span class=\"_ _b\"> </span>economico<span class=\"ff3\">-finanziario, <span class=\"_ _4d\"> </span>sono <span class=\"_ _4d\"> </span>riconducibili <span class=\"_ _4d\"> </span>alla <span class=\"_ _b\"> </span>conoscenza <span class=\"_ _4d\"> </span>del <span class=\"_ _b\"> </span>mercato <span class=\"_ _4d\"> </span>di<span class=\"_ _2b2\"> </span></span>riferimento, che hanno <span class=\"_ _0\"></span>tenuto conto <span class=\"_ _0\"></span>del budget 2<span class=\"_ _0\"></span>025, e <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span>dati oggettivi riferiti al <span class=\"_ _0\"></span>proseguimento de<span class=\"_ _6\"></span>lle attivit\u00e0<span class=\"_ _2b2\"> </span>core <span class=\"_ _c\"></span>business<span class=\"ff3\"> <span class=\"_ _c\"></span>della <span class=\"_ _c\"></span>societ\u00e0 <span class=\"_ _c\"></span>e <span class=\"_ _d\"></span>considerando <span class=\"_ _c\"></span>gli <span class=\"_ _c\"></span>esiti <span class=\"_ _c\"></span><span class=\"ff7\">dell\u2019analisi <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>doppia <span class=\"_ _c\"></span>materialit\u00e0<span class=\"_ _8\"></span> <span class=\"_ _4d\"> </span><span class=\"ff3\">descritti <span class=\"_ _c\"></span>nel <span class=\"_ _c\"></span>paragrafo <span class=\"_ _c\"></span><span class=\"ls40\">5<span class=\"_ _2b2\"> </span></span></span></span></span>Rendicontazion<span class=\"_ _1\"></span>e consolidata<span class=\"_ _1\"></span> di Sostenibilit\u00e0<span class=\"_ _8\"></span>.<span class=\"_ _2b2\"> </span>Ad <span class=\"_ _6\"></span>esito <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>test <span class=\"_ _6\"></span>risulta <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>valore <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>cuperabil<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>superiore <span class=\"_ _6\"></span>al <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alore <span class=\"_ _6\"></span>contabile <span class=\"_ _0\"></span>della <span class=\"_ _6\"></span>CGU <span class=\"_ _6\"></span>e, <span class=\"_ _6\"></span>conseguentemente,<span class=\"_ _2b2\"> </span>non sono stat<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> contabilizz<span class=\"_ _8\"></span>ate perdite di valore. Ai fini<span class=\"_ _1\"></span> dell\u2019anal<span class=\"_ _1\"></span>isi <span class=\"_ _1\"></span>di sensiti<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _8\"></span>\u00e8 stato i<span class=\"_ _1\"></span>potizzato <span class=\"_ _1\"></span>un inc<span class=\"_ _8\"></span>remento del <span class=\"_ _8\"></span>WACC dell<span class=\"ff3 lsd3\">o <span class=\"ls0\">0,5% e, <span class=\"_ _1\"></span>mantenendo<span class=\"_ _8\"></span> un tasso <span class=\"_ _8\"></span>di<span class=\"_ _2b2\"> </span></span></span>crescita <span class=\"_ _6\"></span>sempre <span class=\"_ _6\"></span>pari <span class=\"_ _6\"></span>all\u20191,7%, <span class=\"_ _6\"></span><span class=\"ff8\">l\u2019headroom <span class=\"_ _6\"></span><span class=\"ff3\">continua <span class=\"_ _6\"></span>ad <span class=\"_ _6\"></span>essere <span class=\"_ _6\"></span>positivo <span class=\"_ _6\"></span>per <span class=\"_ _6\"></span>un <span class=\"_ _c\"></span>a<span class=\"_ _8\"></span>mmontare <span class=\"_ _6\"></span>pari <span class=\"_ _6\"></span>a <span class=\"_ _c\"></span>7<span class=\"_ _8\"></span>,1 <span class=\"_ _c\"></span>milioni <span class=\"_ _0\"></span>di<span class=\"_ _2b2\"> </span></span></span>euro. <span class=\"_ _0\"></span>Assumendo un <span class=\"_ _6\"></span>tasso di <span class=\"_ _0\"></span>crescita <span class=\"_ _0\"></span>nullo <span class=\"_ _6\"></span>in <span class=\"_ _0\"></span>ipotesi di <span class=\"_ _0\"></span>invarianza <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>WACC <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>misura <span class=\"_ _0\"></span>dell\u2019<span class=\"_ _0\"></span><span class=\"ff2\">headroom<span class=\"ff3\"> <span class=\"_ _0\"></span>sarebbe<span class=\"_ _2b2\"> </span></span></span>pari a negativi <span class=\"_ _8\"></span>1<span class=\"_ _0\"></span>4,9 milioni <span class=\"_ _8\"></span>di e<span class=\"_ _0\"></span>uro. La <span class=\"_ _6\"></span>restante <span class=\"_ _6\"></span>parte <span class=\"_ _6\"></span>dell\u2019avviamento, <span class=\"_ _0\"></span>pari <span class=\"_ _c\"></span>a <span class=\"_ _0\"></span>26.986 <span class=\"_ _6\"></span>migliaia <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>uro, <span class=\"_ _6\"></span>si <span class=\"_ _6\"></span>riferisce <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>maggior <span class=\"_ _6\"></span>v<span class=\"_ _0\"></span>alore <span class=\"_ _0\"></span>di <span class=\"_ _c\"></span>acquisizi<span class=\"_ _1\"></span>one<span class=\"_ _2b2\"> </span>della Controllata IDS <span class=\"_ _0\"></span>AirNav S.r.l. <span class=\"_ _0\"></span>rispetto <span class=\"_ _0\"></span>alle attivit\u00e0 nette e<span class=\"_ _0\"></span>spresse a <span class=\"_ _0\"></span>valori correnti, ed <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>rappresentativo dei<span class=\"_ _2b2\"> </span>benefici <span class=\"_ _4d\"> </span>economici <span class=\"_ _4d\"> </span>futuri. <span class=\"_ _4d\"> </span>Tale <span class=\"_ _4d\"> </span>v<span class=\"_ _0\"></span>alore, <span class=\"_ _4d\"> </span>emerso <span class=\"_ _4d\"> </span>a <span class=\"_ _b\"> </span>valle <span class=\"_ _4d\"> </span>del <span class=\"_ _b\"> </span>processo <span class=\"_ _4d\"> </span>di <span class=\"_ _7\"> </span><span class=\"ff2\">purchase <span class=\"_ _4d\"> </span>price <span class=\"_ _4d\"> </span>allocation</span>, <span class=\"_ _b\"> </span>\u00e8 <span class=\"_ _4d\"> </span>allocato<span class=\"_ _2b2\"> </span>interamente alla<span class=\"_ _1\"></span> CGU <span class=\"ff2\">Soluzioni <span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>oftware A<span class=\"_ _1\"></span>IM<span class=\"ff3\"> <span class=\"ff7\">coincidente con l\u2019entit\u00e0<span class=\"_ _8\"></span> le<span class=\"_ _0\"></span>gale IDS<span class=\"_ _1\"></span> AirNav. </span></span></span>Al  31  dice<span class=\"_ _8\"></span>mbre  2024,  in <span class=\"_ _b\"> </span>applicazione  della  m<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>todol<span class=\"_ _8\"></span>ogia  prevista  dall<span class=\"_ _1\"></span>o  IAS  36<span class=\"_ _8\"></span> <span class=\"_ _4\"> </span><span class=\"ff2\">Impairment  o<span class=\"_ _8\"></span>f<span class=\"_ _0\"></span>  assets<span class=\"ff3\">,  ta<span class=\"_ _8\"></span>le<span class=\"_ _2b2\"> </span></span></span>avviamento <span class=\"_ _8\"></span>\u00e8 stata<span class=\"_ _1\"></span> assogg<span class=\"_ _8\"></span>ettato al<span class=\"_ _8\"></span> test di <span class=\"ff2\">i<span class=\"_ _1\"></span>mpairment, <span class=\"_ _8\"></span><span class=\"ff3\">effettuato con<span class=\"_ _8\"></span>frontando il<span class=\"_ _8\"></span> valore r<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>cuperabile <span class=\"_ _8\"></span>della CG<span class=\"_ _8\"></span>U<span class=\"_ _2b2\"> </span></span></span>con il<span class=\"_ _8\"></span> valore di <span class=\"_ _8\"></span>carico <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span>lle <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _1\"></span>nette relati<span class=\"_ _8\"></span>ve a <span class=\"_ _1\"></span>detta<span class=\"_ _1\"></span> unit\u00e0<span class=\"_ _8\"></span>,<span class=\"_ _0\"></span> co<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rentement<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> con<span class=\"_ _1\"></span> quanto <span class=\"_ _8\"></span>previsto <span class=\"_ _8\"></span>dallo IAS <span class=\"_ _8\"></span>36.<span class=\"_ _2b2\"> </span>Si s<span class=\"_ _0\"></span>ottolinea come, <span class=\"_ _0\"></span>oltre <span class=\"_ _0\"></span>l\u2019avviamento,<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>sono s<span class=\"_ _0\"></span>tate allocate <span class=\"_ _0\"></span>alla CGU <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>questi<span class=\"_ _0\"></span><span class=\"ff3\">one <span class=\"_ _0\"></span>attivit\u00e0 immateriali a <span class=\"_ _0\"></span>vita<span class=\"_ _2b2\"> </span></span>utile  indefinita.  Nel  determina<span class=\"_ _1\"></span>re  il  valore  recuperabile,  si  \u00e8  fa<span class=\"_ _0\"></span><span class=\"ff7\">tto <span class=\"_ _4\"> </span>rif<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rimento  al  valore  d\u2019uso.  Il  tasso  di<span class=\"_ _2b2\"> </span></span>attualizz<span class=\"_ _1\"></span>azione <span class=\"_ _6\"></span>utilizzato <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _6\"></span>il <span class=\"_ _c\"></span>WACC <span class=\"_ _0\"></span>pari <span class=\"_ _c\"></span>al<span class=\"ff7 ls5\">l\u2019</span>11,7% <span class=\"_ _6\"></span>(11,6% <span class=\"_ _6\"></span>nel <span class=\"_ _6\"></span>2023) <span class=\"_ _c\"></span>co<span class=\"_ _8\"></span>n <span class=\"_ _c\"></span>un <span class=\"_ _6\"></span>tasso <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>crescita <span class=\"_ _6\"></span>dei <span class=\"_ _6\"></span>flussi <span class=\"_ _c\"></span>di <span class=\"_ _0\"></span>cassa<span class=\"_ _2b2\"> </span>operativi in termini nominali<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>pari all\u20191,7% (1,9% nel 2023) in <span class=\"_ _0\"></span>coerenza con la revisione delle stime di crescita di<span class=\"_ _2b2\"> </span>lungo periodo dell<span class=\"_ _1\"></span>\u2019inflazion<span class=\"_ _1\"></span>e per l\u2019Italia<span class=\"_ _1\"></span>. Il <span class=\"_ _8\"></span>management <span class=\"_ _8\"></span>ha rit<span class=\"_ _1\"></span>enuto <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>per la<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>tima <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>valore <span class=\"_ _8\"></span>recuperabile <span class=\"_ _8\"></span>si fac<span class=\"_ _8\"></span>esse rif<span class=\"_ _1\"></span>erimento <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>valore d<span class=\"_ _8\"></span>\u2019<span class=\"_ _0\"></span>uso <span class=\"_ _8\"></span>stimato<span class=\"_ _2b2\"> </span>sulla <span class=\"_ _c\"></span>base <span class=\"_ _c\"></span>d<span class=\"_ _1\"></span>ei <span class=\"_ _c\"></span>flussi <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>ca<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>sa <span class=\"_ _c\"></span>desumibil<span class=\"_ _1\"></span>i <span class=\"_ _c\"></span>dal <span class=\"_ _c\"></span>piano <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>conomico <span class=\"_ _c\"></span>finanzi<span class=\"_ _8\"></span>ario <span class=\"_ _c\"></span>2025<span class=\"_ _0\"></span>-2029 <span class=\"_ _c\"></span>predis<span class=\"_ _1\"></span>posto <span class=\"_ _c\"></span>dalla <span class=\"_ _c\"></span>soci<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>t\u00e0<span class=\"_ _2b2\"> </span>controllata ed approvato dal Consiglio di Amministrazione di IDS AirNav in data 19 marzo 2025, tenendo conto<span class=\"_ _2b2\"> </span>anche <span class=\"_ _c\"></span>del <span class=\"_ _d\"></span>budget <span class=\"_ _c\"></span>2025 <span class=\"_ _c\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _d\"></span>i <span class=\"_ _c\"></span>dati <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>consuntivo <span class=\"_ _c\"></span>2024 <span class=\"_ _d\"></span>e <span class=\"_ _c\"></span>cons<span class=\"_ _0\"></span>iderando<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>gli <span class=\"_ _c\"></span>e<span class=\"ff7\">siti <span class=\"_ _d\"></span>dell\u2019anali<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>doppia <span class=\"_ _d\"></span>materialit\u00e0<span class=\"_ _2b2\"> </span></span>descritti nel paragrafo 5 <span class=\"_ _0\"></span>Rendicontazione<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>consolidata di <span class=\"_ _0\"></span>Sostenibilit\u00e0. Il piano e<span class=\"_ _0\"></span>videnzia un tasso di <span class=\"_ _0\"></span>crescita dei<span class=\"_ _2b2\"> </span>ricavi, nel periodo<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>considera<span class=\"_ _1\"></span>to, pari al 12,7% co<span class=\"_ _8\"></span>n <span class=\"_ _0\"></span>un EBITDA margin a<span class=\"_ _1\"></span> fine piano pa<span class=\"_ _1\"></span>ri a circa il 27,6%. I <span class=\"_ _0\"></span>presupposti su <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>societ\u00e0 ha <span class=\"_ _6\"></span>basato l\u2019elaborazione<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>piano <span class=\"_ _6\"></span><span class=\"ff3\">economico-finan<span class=\"_ _8\"></span>ziario, <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>riconducibili alla<span class=\"_ _2b2\"> </span></span>conoscenza del mercato di riferimento e alle informazioni ricevute dalla struttura commercial<span class=\"_ _1\"></span>e del Gruppo. Ad<span class=\"_ _2b2\"> </span>esito del test, risulta un valore recuperabile superiore al valore contabile della CGU e, conseguen<span class=\"_ _0\"></span>temente, non<span class=\"_ _2b2\"> </span>sono  state  contabili<span class=\"_ _1\"></span>zzate  perdite  di  valore.  Il  valo<span class=\"_ _1\"></span>re  recuperabile  ai  fini  d<span class=\"_ _1\"></span>ell\u2019<span class=\"_ _0\"></span><span class=\"ff2\">impairment  test<span class=\"ff3\">  esprime  un<span class=\"_ _2b2\"> </span></span></span>plusvalore (<span class=\"ff2\">he<span class=\"_ _1\"></span>adroom<span class=\"ff3\">) rispetto ai cor<span class=\"_ _8\"></span>ris<span class=\"_ _0\"></span>pondenti<span class=\"_ _8\"></span> v<span class=\"_ _0\"></span>alori di libro <span class=\"_ _1\"></span>di ammontare <span class=\"_ _8\"></span>pari a circa 16 milioni di euro.  </span></span>Ai fini<span class=\"_ _1\"></span> dell\u2019anal<span class=\"_ _1\"></span>isi <span class=\"_ _1\"></span>di sensiti<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _8\"></span>\u00e8 stato i<span class=\"_ _1\"></span>potizzato <span class=\"_ _1\"></span>un inc<span class=\"_ _8\"></span>remento del <span class=\"_ _8\"></span>WACC dello <span class=\"_ _8\"></span>0,5% e, mant<span class=\"_ _8\"></span>enendo un <span class=\"_ _1\"></span>tasso <span class=\"_ _8\"></span>di<span class=\"_ _2b2\"> </span>crescita sempre <span class=\"_ _0\"></span>pari <span class=\"_ _0\"></span>all\u20191,7%, <span class=\"_ _0\"></span>l\u2019headroom<span class=\"_ _8\"></span> <span class=\"_ _6\"></span>continua ad <span class=\"_ _0\"></span>essere <span class=\"_ _0\"></span>positivo per <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>ammontare pari <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>12,9 <span class=\"_ _0\"></span>milioni <span class=\"_ _0\"></span>di<span class=\"_ _2b2\"> </span>euro. <span class=\"_ _0\"></span>Assumendo un <span class=\"_ _6\"></span>tasso di <span class=\"_ _0\"></span>cre<span class=\"_ _0\"></span><span class=\"ff7\">scita <span class=\"_ _0\"></span>nullo <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>ipotesi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>invarianza <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>WACC <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>misura <span class=\"_ _0\"></span>dell\u2019<span class=\"ff2\">h<span class=\"_ _0\"></span>eadroom</span></span> sarebbe<span class=\"_ _2b2\"> </span>positiva per 9 mil<span class=\"_ _1\"></span>ioni di euro.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-659": {
   "value": "8.<span class=\"ffa ls0\"> <span class=\"_ _36\"> </span><span class=\"ff3\">Attivit\u00e0 Immateriali<span class=\"_ _2b2\"> </span></span></span>Le <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>immateriali <span class=\"_ _8\"></span>am<span class=\"_ _1\"></span>montano <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>31 <span class=\"_ _8\"></span>dicembr<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>2024 <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>18<span class=\"lsa\">9.</span>5<span class=\"ff7\">27 <span class=\"_ _8\"></span>migliaia <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>euro <span class=\"_ _8\"></span>ed <span class=\"_ _8\"></span>hanno <span class=\"_ _8\"></span>subito <span class=\"_ _8\"></span>nell\u2019es<span class=\"_ _1\"></span>ercizio<span class=\"_ _2b2\"> </span></span>le seguenti variazi<span class=\"_ _8\"></span>oni: <table class=\"s w4ba h500\" id=\"_0c077b07-8d84-4f0e-8ac9-197b48971b72\"><tr><td></td><td class=\"c x45a y1ed6 w4bb h501\"><div class=\"t m3e x1ae h270 y1ed5 ff6 fs86 fc0 sc0 ls0 ws0\">Di<span class=\"_ _8\"></span>ri<span class=\"_ _8\"></span>tti<span class=\"_ _1\"></span> di<span class=\"_ _2b2\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x45b y1ed7 w4bc h502\"><div class=\"t m3e x1ae h270 y1ed5 ff6 fs86 fc0 sc0 ls0 ws0\">brevetto i<span class=\"_ _8\"></span>n<span class=\"_ _0\"></span>d.<span class=\"_ _0\"></span>le<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x45c y1ed7 w4bd h502\"><div class=\"t m3e x1ae h270 y1ed5 ff6 fs86 fc0 sc0 ls0 ws0\">Att<span class=\"_ _1\"></span>ivit<span class=\"_ _8\"></span>\u00e0<span class=\"_ _2b2\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x45d y1ed8 w4be h502\"><div class=\"t m3e x1ae h270 y1ed5 ff6 fs86 fc0 sc0 ls0 ws0\">e di ut.ne op<span class=\"_ _0\"></span>er<span class=\"_ _1\"></span>e<span class=\"_ _2b2\"> </span></div></td><td class=\"c x45e y1ed8 w4bf h502\"><div class=\"t m3e x1ae h270 y1ed5 ff6 fs86 fc0 sc0 ls0 ws0\">Alt<span class=\"_ _8\"></span>re att<span class=\"_ _8\"></span>ivit\u00e0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x45f y1ed8 w4c0 h502\"><div class=\"t m3e x1ae h270 y1ed5 ff6 fs86 fc0 sc0 ls0 ws0\">immater<span class=\"_ _1\"></span>ial<span class=\"_ _8\"></span>i i<span class=\"_ _8\"></span>n<span class=\"_ _2b2\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x460 y1ed9 w4c1 h502\"><div class=\"t m3e x1ae h270 y1ed5 ff6 fs86 fc0 sc0 ls0 ws0\">ingeg<span class=\"_ _0\"></span>no<span class=\"_ _2b2\"> </span></div></td><td class=\"c x461 y1ed9 w4c2 h502\"><div class=\"t m3e x1ae h270 y1ed5 ff6 fs86 fc0 sc0 ls0 ws0\">immater<span class=\"_ _1\"></span>ial<span class=\"_ _8\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x462 y1ed9 w4c3 h502\"><div class=\"t m3e x1ae h270 y1ed5 ff6 fs86 fc0 sc0 ls0 ws0\">co<span class=\"_ _0\"></span>rso<span class=\"_ _2b2\"> </span></div></td><td class=\"c x463 y1ed9 w4c4 h502\"><div class=\"t m3e x1ae h270 y1ed5 ff6 fs86 fc0 sc0 ls0 ws0\">Avv<span class=\"_ _0\"></span>iamen<span class=\"_ _0\"></span>to<span class=\"_ _2b2\"> </span></div></td><td class=\"c x464 y1ed9 w4c5 h502\"><div class=\"t m3e x1ae h270 y1ed5 ff6 fs86 fc0 sc0 ls0 ws0\">To<span class=\"_ _0\"></span>tal<span class=\"_ _1\"></span>e<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1eda w1cb h271\"><div class=\"t m3e xe7 h272 y1264 ff4 fs86 fc0 sc0 ls0 ws0\">Co<span class=\"_ _0\"></span>sto<span class=\"_ _0\"></span> storico<span class=\"_ _2b2\"> </span></div></td><td class=\"c x465 y1edc w4c6 h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">226.564<span class=\"_ _2b2\"> </span></div></td><td class=\"c x466 y1edc w4c7 h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">12.333<span class=\"_ _2b2\"> </span></div></td><td class=\"c x467 y1edc w4c7 h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">65.016<span class=\"_ _2b2\"> </span></div></td><td class=\"c x468 y1edc w4c8 h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">93.<span class=\"_ _0\"></span>472<span class=\"_ _2b2\"> </span></div></td><td class=\"c x469 y1edc w4c6 h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">397.385<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1eda w1cb h271\"><div class=\"t m3e xe7 h272 y1267 ff4 fs86 fc0 sc0 ls0 ws0\">Am<span class=\"_ _8\"></span>mortamen<span class=\"_ _8\"></span>to<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>cc<span class=\"_ _0\"></span>um<span class=\"_ _8\"></span>ulato<span class=\"_ _2b2\"> </span></div></td><td class=\"c x46a y1edd w4c9 h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">(2<span class=\"_ _8\"></span>00.<span class=\"_ _0\"></span>062)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x46b y1edd w4ca h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">(7.026)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x46c y1edd w4cb h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x46d y1edd w4cb h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x46e y1edd w4cc h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">(<span class=\"_ _8\"></span>207.088)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1eda w1cb h271\"><div class=\"t m3e xe7 h270 y1269 ff6 fs86 fc0 sc0 ls0 ws0\">Valore r<span class=\"_ _8\"></span>esiduo al 31.12.20<span class=\"_ _8\"></span>23<span class=\"_ _2b2\"> </span></div></td><td class=\"c x46f y1ede w4cd h502\"><div class=\"t m3e x1ae h270 y1ed5 ff6 fs86 fc0 sc0 ls0 ws0\">26.502<span class=\"_ _2b2\"> </span></div></td><td class=\"c x470 y1ede w4ce h502\"><div class=\"t m3e x1ae h270 y1ed5 ff6 fs86 fc0 sc0 ls0 ws0\">5.307<span class=\"_ _2b2\"> </span></div></td><td class=\"c x471 y1ede w4cf h502\"><div class=\"t m3e x1ae h270 y1ed5 ff6 fs86 fc0 sc0 ls0 ws0\">65.01<span class=\"_ _1\"></span>6<span class=\"_ _2b2\"> </span></div></td><td class=\"c x472 y1ede w4d0 h502\"><div class=\"t m3e x1ae h270 y1ed5 ff6 fs86 fc0 sc0 ls0 ws0\">93.472<span class=\"_ _2b2\"> </span></div></td><td class=\"c x473 y1ede w4d1 h502\"><div class=\"t m3e x1ae h270 y1ed5 ff6 fs86 fc0 sc0 ls0 ws0\">190.297<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1eda w1cb h271\"><div class=\"t m3e xe7 h272 y126b ff4 fs86 fc0 sc0 ls0 ws0\">Incremen<span class=\"_ _8\"></span>ti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x46f y1edf w4c7 h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">24.021<span class=\"_ _2b2\"> </span></div></td><td class=\"c x474 y1edf w4d2 h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 lsd2 ws0\">25<span class=\"_ _2b2\"> </span></div></td><td class=\"c x475 y1edf w4c7 h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">15.079<span class=\"_ _2b2\"> </span></div></td><td class=\"c x476 y1edf w4cb h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x477 y1edf w4c7 h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">39.125<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1eda w1cb h271\"><div class=\"t m3e xe7 h272 y126d ff4 fs86 fc0 sc0 ls0 ws0\">Al<span class=\"_ _8\"></span>ienazioni </div></td><td class=\"c x478 y1ee0 w4cb h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x479 y1ee0 w4cb h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x47a y1ee0 w4cb h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x47b y1ee0 w4cb h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x47c y1ee0 w4cb h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1eda w1cb h271\"><div class=\"t m3e xe7 h272 y126f ff4 fs86 fc0 sc0 ls0 ws0\">Ricla<span class=\"_ _0\"></span>ssifiche<span class=\"_ _2b2\"> </span></div></td><td class=\"c x478 y1ee1 w4cb h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x479 y1ee1 w4cb h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x47d y1ee1 w4d3 h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">(17.248)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x47e y1ee1 w4cb h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x47f y1ee1 w4d3 h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">(17.248)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1eda w1cb h271\"><div class=\"t m3e xe7 h272 y1271 ff4 fs86 fc0 sc0 ls0 ws0\">Am<span class=\"_ _8\"></span>mortamen<span class=\"_ _8\"></span>ti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x449 y1ee2 w4d4 h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">(2<span class=\"_ _8\"></span>1.<span class=\"_ _0\"></span>708)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x480 y1ee2 w4d5 h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">(<span class=\"_ _8\"></span>939)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x481 y1ee2 w4cb h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x482 y1ee2 w4cb h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x483 y1ee2 w4d6 h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">(22<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>647)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1eda w1cb h271\"><div class=\"t m3e xe7 h270 y1273 ff6 fs86 fc0 sc0 ls0 ws0\">Totale vari<span class=\"_ _8\"></span>azioni<span class=\"_ _2b2\"> </span></div></td><td class=\"c x484 y1ee3 w4d7 h502\"><div class=\"t m3e x1ae h270 y1ed5 ff6 fs86 fc0 sc0 ls0 ws0\">2.313<span class=\"_ _2b2\"> </span></div></td><td class=\"c x485 y1ee3 w4d8 h502\"><div class=\"t m3e x1ae h270 y1ed5 ff6 fs86 fc0 sc0 ls0 ws0\">(914)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x486 y1ee3 w4d9 h502\"><div class=\"t m3e x1ae h270 y1ed5 ff6 fs86 fc0 sc0 ls0 ws0\">(2.169)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x487 y1ee3 w4cb h502\"><div class=\"t m3e x1ae h270 y1ed5 ff6 fs86 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x488 y1ee3 w4da h502\"><div class=\"t m3e x1ae h270 y1ed5 ff6 fs86 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>770)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1eda w1cb h271\"><div class=\"t m3e xe7 h272 y1276 ff4 fs86 fc0 sc0 ls0 ws0\">Co<span class=\"_ _0\"></span>sto<span class=\"_ _0\"></span> storico<span class=\"_ _2b2\"> </span></div></td><td class=\"c x465 y1ee4 w4c6 h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">250.585<span class=\"_ _2b2\"> </span></div></td><td class=\"c x466 y1ee4 w4c7 h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">12.358<span class=\"_ _2b2\"> </span></div></td><td class=\"c x467 y1ee4 w4c7 h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">62.847<span class=\"_ _2b2\"> </span></div></td><td class=\"c x468 y1ee4 w4c8 h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">93.<span class=\"_ _0\"></span>472<span class=\"_ _2b2\"> </span></div></td><td class=\"c x469 y1ee4 w4c6 h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">419.262<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1eda w1cb h271\"><div class=\"t m3e xe7 h272 y1278 ff4 fs86 fc0 sc0 ls0 ws0\">Am<span class=\"_ _8\"></span>mortamen<span class=\"_ _8\"></span>to<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>cc<span class=\"_ _0\"></span>um<span class=\"_ _8\"></span>ulato<span class=\"_ _2b2\"> </span></div></td><td class=\"c x46a y1ee5 w4c9 h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">(2<span class=\"_ _8\"></span>21.<span class=\"_ _0\"></span>770)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x46b y1ee5 w4ca h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">(7.965)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x46c y1ee5 w4cb h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x46d y1ee5 w4cb h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x46e y1ee5 w4cc h4fb\"><div class=\"t m3e x1ae h272 y1edb ff4 fs86 fc0 sc0 ls0 ws0\">(<span class=\"_ _8\"></span>229.735)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1eda w1cb h271\"><div class=\"t m3e xe7 h270 y127a ff6 fs86 fc0 sc0 ls0 ws0\">Valore r<span class=\"_ _8\"></span>esiduo al 31.12.20<span class=\"_ _8\"></span>24<span class=\"_ _2b2\"> </span></div></td><td class=\"c x46f y1ee6 w4cd h502\"><div class=\"t m3e x1ae h270 y1ed5 ff6 fs86 fc0 sc0 ls0 ws0\">28.815<span class=\"_ _2b2\"> </span></div></td><td class=\"c x470 y1ee6 w4ce h502\"><div class=\"t m3e x1ae h270 y1ed5 ff6 fs86 fc0 sc0 ls0 ws0\">4.393<span class=\"_ _2b2\"> </span></div></td><td class=\"c x471 y1ee6 w4cf h502\"><div class=\"t m3e x1ae h270 y1ed5 ff6 fs86 fc0 sc0 ls0 ws0\">62.84<span class=\"_ _1\"></span>7<span class=\"_ _2b2\"> </span></div></td><td class=\"c x472 y1ee6 w4d0 h502\"><div class=\"t m3e x1ae h270 y1ed5 ff6 fs86 fc0 sc0 ls0 ws0\">93.472<span class=\"_ _2b2\"> </span></div></td><td class=\"c x473 y1ee6 w4d1 h502\"><div class=\"t m3e x1ae h270 y1ed5 ff6 fs86 fc0 sc0 ls0 ws0\">189.527<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x423 y1eda w1cb h271\"><div class=\"t m3e x9f h275 y127c ff12 fs87 fc0 sc0 ls0 ws0\">(mi<span class=\"_ _0\"></span>gliai<span class=\"_ _0\"></span>a di e<span class=\"_ _0\"></span>ur<span class=\"_ _1\"></span>o)<span class=\"_ _2b2\"> </span></div></td></tr></table>Le <span class=\"_ _8\"></span>attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>immaterial<span class=\"_ _1\"></span>i <span class=\"_ _8\"></span>regist<span class=\"_ _8\"></span>rano <span class=\"_ _8\"></span>nell\u2019esercizio <span class=\"_ _8\"></span>u<span class=\"_ _8\"></span>na <span class=\"_ _8\"></span>variazione <span class=\"_ _8\"></span>netta <span class=\"_ _8\"></span><span class=\"ff3\">negati<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>di <span class=\"_ _16\"></span>770 <span class=\"_ _8\"></span>migliaia<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>euro <span class=\"_ _16\"></span>per <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>seguen<span class=\"_ _1\"></span>ti<span class=\"_ _2b2\"> </span></span>eventi: \u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff7\">gli <span class=\"_ _d\"></span>ammortamenti<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>compete<span class=\"_ _1\"></span>nza <span class=\"_ _c\"></span>dell\u2019esercizio <span class=\"_ _c\"></span>che <span class=\"_ _d\"></span>ammontano <span class=\"_ _c\"></span>a <span class=\"_ _d\"></span><span class=\"ff3 ls40\">22<span class=\"_ _0\"></span><span class=\"ls0\">.647 <span class=\"_ _c\"></span>migliaia <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>euro <span class=\"_ _c\"></span>(1<span class=\"_ _0\"></span>7.</span>771<span class=\"ls0\"> <span class=\"_ _d\"></span>al <span class=\"_ _c\"></span>31<span class=\"_ _2b2\"> </span></span></span></span></span>dicembre 2023<span class=\"ls3f\">);<span class=\"_ _2b2\"> </span></span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff3\">gli <span class=\"_ _c\"></span>incrementi <span class=\"_ _c\"></span>per <span class=\"_ _c\"></span>compl<span class=\"_ _8\"></span>essivi <span class=\"_ _c\"></span>39.125 <span class=\"_ _c\"></span>migliaia<span class=\"_ _8\"></span> <span class=\"_ _d\"></span>di <span class=\"_ _c\"></span>euro, <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>cui <span class=\"_ _c\"></span>24.<span class=\"_ _8\"></span>0<span class=\"_ _6\"></span>46 <span class=\"_ _c\"></span>migliaia <span class=\"_ _c\"></span>di <span class=\"_ _6\"></span>euro <span class=\"_ _c\"></span>riferiti <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>progetti <span class=\"_ _c\"></span>di<span class=\"_ _2b2\"> </span></span></span>investimento <span class=\"_ _0\"></span>ultimati <span class=\"_ _6\"></span>ne<span class=\"_ _0\"></span>l <span class=\"_ _6\"></span>corso <span class=\"_ _6\"></span>dell\u2019esercizio <span class=\"_ _6\"></span>ed <span class=\"_ _6\"></span>entrati <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>us<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>e <span class=\"_ _c\"></span>rig<span class=\"_ _1\"></span>uardanti <span class=\"_ _6\"></span>principalment<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>: <span class=\"_ _6\"></span>i) <span class=\"_ _c\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>software<span class=\"_ _2b2\"> </span>per sistemi operativi e siste<span class=\"_ _8\"></span>mi <span class=\"_ _0\"></span>gestionali basati<span class=\"_ _1\"></span> su una tecnologia di virtual<span class=\"_ _1\"></span>izzazione VMwaren e lo sviluppo<span class=\"_ _2b2\"> </span>dei <span class=\"_ _c\"></span>so<span class=\"_ _1\"></span>ftware <span class=\"_ _6\"></span>operativi <span class=\"_ _c\"></span>per<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>il<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>mantenimento <span class=\"_ _6\"></span>degli <span class=\"_ _c\"></span>standard<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>qualit\u00e0<span class=\"_ _8\"></span>, <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>sicu<span class=\"_ _8\"></span>re<span class=\"_ _0\"></span>zza <span class=\"_ _6\"></span>delle <span class=\"_ _c\"></span>informazioni; <span class=\"_ _c\"></span>ii) <span class=\"_ _6\"></span>il<span class=\"_ _2b2\"> </span>completamento <span class=\"_ _4d\"> </span>di <span class=\"_ _7\"> </span>alcuni <span class=\"_ _4d\"> </span>sviluppi <span class=\"_ _b\"> </span>software <span class=\"_ _4d\"> </span>de<span class=\"_ _0\"></span>i <span class=\"_ _4d\"> </span>prodotti <span class=\"_ _b\"> </span>FPDAM <span class=\"_ _b\"> </span>(Flight <span class=\"_ _b\"> </span>Procedure <span class=\"_ _b\"> </span>Design <span class=\"_ _b\"> </span>and <span class=\"_ _b\"> </span>Airspace<span class=\"_ _2b2\"> </span>Management),<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>la  suite  AIM  (<span class=\"_ _0\"></span>Aeronautica<span class=\"_ _1\"></span>l  Information  Management)  e <span class=\"_ _4\"> </span>il  software  Local  Traffic  L<span class=\"_ _0\"></span>oad<span class=\"_ _2b2\"> </span>Management Tool <span class=\"_ _8\"></span>(<span class=\"_ _0\"></span>LTLMT); licenz<span class=\"_ _1\"></span>e software a suppo<span class=\"_ _8\"></span>rto degli investimenti tecnolo<span class=\"_ _8\"></span>gici.<span class=\"_ _2b2\"> </span>La <span class=\"_ _4\"> </span>restante  parte <span class=\"_ _4\"> </span>degli <span class=\"_ _4\"> </span>in<span class=\"_ _1\"></span>crementi <span class=\"_ _4\"> </span>per  15.079 <span class=\"_ _4\"> </span>migliai<span class=\"_ _1\"></span>a <span class=\"_ _4\"> </span>di <span class=\"_ _4\"> </span>euro <span class=\"_ _4\"> </span>si  riferiscono  ai <span class=\"_ _4\"> </span>progetti <span class=\"_ _4\"> </span>in <span class=\"_ _4\"> </span>corso  di<span class=\"_ _2b2\"> </span>realizzazione, <span class=\"_ _4d\"> </span>tra <span class=\"_ _4d\"> </span>cui <span class=\"_ _b\"> </span>la <span class=\"_ _4d\"> </span>prosecuzione <span class=\"_ _4d\"> </span>delle <span class=\"_ _4d\"> </span>attivit\u00e0 <span class=\"_ _4d\"> </span>di <span class=\"_ _b\"> </span>sviluppo <span class=\"_ _b\"> </span>software <span class=\"_ _4d\"> </span>e <span class=\"_ _b\"> </span>degli <span class=\"_ _4d\"> </span>upgrade <span class=\"_ _4d\"> </span>di <span class=\"_ _4d\"> </span>fun<span class=\"_ _0\"></span>zionali<span class=\"_ _8\"></span>t\u00e0<span class=\"_ _2b2\"> </span>connesse a<span class=\"_ _1\"></span>i prodott<span class=\"_ _1\"></span>i Crono<span class=\"_ _8\"></span>s,<span class=\"_ _0\"></span> FPDAM <span class=\"_ _8\"></span>(Flight Procedure <span class=\"_ _8\"></span>Design and <span class=\"_ _8\"></span>Airspace Manag<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ment) <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> la <span class=\"_ _8\"></span>suite AIM; le<span class=\"_ _2b2\"> </span>attivit\u00e0 <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>digital<span class=\"_ _8\"></span>izzazione <span class=\"_ _8\"></span>ed <span class=\"_ _8\"></span>evoluzione <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>nuovo <span class=\"_ _8\"></span>modello <span class=\"_ _8\"></span>manut<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ntivo <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>gestione <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>dati <span class=\"_ _8\"></span>ae<span class=\"_ _1\"></span>ronautici;<span class=\"_ _2b2\"> </span>le <span class=\"_ _0\"></span>implementazioni sulla <span class=\"_ _0\"></span>piattaforma <span class=\"_ _0\"></span>Unmanned Aerial <span class=\"_ _0\"></span>Vehicles <span class=\"_ _0\"></span>Traffic <span class=\"_ _0\"></span>Management (<span class=\"_ _0\"></span>UTM). <span class=\"_ _6\"></span>La <span class=\"_ _0\"></span>Societ\u00e0 <span class=\"_ _0\"></span>ha<span class=\"_ _2b2\"> </span>verificato alla data<span class=\"_ _8\"></span> di riferimento del bilancio c<span class=\"_ _8\"></span>he tale voce non abbia<span class=\"_ _1\"></span> subito una ri<span class=\"_ _1\"></span>duzione di valor<span class=\"_ _1\"></span>e;<span class=\"_ _2b2\"> </span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff3\">i <span class=\"_ _35\"> </span>decrementi <span class=\"_ _e\"> </span>delle <span class=\"_ _35\"> </span>attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _35\"> </span>immateriali <span class=\"_ _e\"> </span>per <span class=\"_ _35\"> </span>riclassi<span class=\"_ _1\"></span>fiche <span class=\"_ _e\"> </span>per <span class=\"_ _42\"> </span><span class=\"ls40\">17<span class=\"_ _0\"></span></span>.248 <span class=\"_ _e\"> </span>migliaia <span class=\"_ _e\"> </span>di <span class=\"_ _35\"> </span>euro <span class=\"_ _35\"> </span>sono <span class=\"_ _35\"> </span>riferiti<span class=\"_ _2b2\"> </span></span></span>principalment<span class=\"_ _1\"></span>e ai progetti di investim<span class=\"_ _1\"></span>ento ultimati nel<span class=\"_ _1\"></span>l\u2019esercizio ed entrati in u<span class=\"_ _1\"></span>so a voce propria al netto di<span class=\"_ _2b2\"> </span>importi ricla<span class=\"_ _1\"></span>ssificati dalle attivit\u00e0<span class=\"_ _8\"></span> m<span class=\"_ _0\"></span>ateriali. La voce <span class=\"_ _0\"></span>avviamento ammonta a <span class=\"_ _0\"></span>comples<span class=\"_ _1\"></span>sivi 93.472 migliaia di <span class=\"_ _0\"></span>euro e <span class=\"_ _0\"></span>si riferisce per <span class=\"_ _0\"></span>66.486 migliaia di <span class=\"_ _0\"></span>euro, al<span class=\"_ _2b2\"> </span>maggior <span class=\"_ _c\"></span>valor<span class=\"_ _1\"></span>e <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>acquisizi<span class=\"_ _8\"></span>one <span class=\"_ _c\"></span>della <span class=\"_ _c\"></span>Controllata <span class=\"_ _c\"></span>Tech<span class=\"_ _8\"></span>no <span class=\"_ _d\"></span>Sky <span class=\"_ _c\"></span>S.r.l.<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>rispetto <span class=\"_ _c\"></span>all<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>attivit\u00e0<span class=\"_ _8\"></span> <span class=\"_ _d\"></span>nette <span class=\"_ _c\"></span>espres<span class=\"_ _1\"></span>se <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>valo<span class=\"_ _8\"></span>ri<span class=\"_ _2b2\"> </span>correnti, ed \u00e8 rappresentati<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>o dei benefici economici futuri. Tale valore \u00e8 allocato interament<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> alla CGU <span class=\"_ _0\"></span><span class=\"ff2\">Servizi<span class=\"_ _2b2\"> </span></span>di <span class=\"_ _c\"></span>manutenzione<span class=\"ff7\">, <span class=\"_ _c\"></span>coincidente <span class=\"_ _c\"></span>con <span class=\"_ _c\"></span>l\u2019entit\u00e0 <span class=\"_ _c\"></span>legale <span class=\"_ _c\"></span>Techno <span class=\"_ _c\"></span>Sky <span class=\"_ _c\"></span>S.r.l. <span class=\"_ _c\"></span>Al <span class=\"_ _c\"></span>31 <span class=\"_ _d\"></span>dicembre <span class=\"_ _c\"></span>2024 <span class=\"_ _c\"></span>in <span class=\"_ _c\"></span>applicazione <span class=\"_ _c\"></span>della<span class=\"_ _2b2\"> </span></span>metodologia  prevista<span class=\"_ _8\"></span> <span class=\"_ _4\"> </span>dallo  IAS  36  <span class=\"ff2\">Impairment  of  assets</span>,  tale  avviament<span class=\"_ _1\"></span>o  \u00e8  stata  assoggettato  al<span class=\"_ _8\"></span> <span class=\"_ _4\"> </span>test  di<span class=\"_ _2b2\"> </span>impairment, <span class=\"ff3\">effettuato confrontando il <span class=\"_ _0\"></span>valore recuperabile della CGU<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>con il <span class=\"_ _0\"></span>valore di <span class=\"_ _0\"></span>carico <span class=\"_ _0\"></span>delle attivit\u00e0 ne<span class=\"_ _0\"></span>tte<span class=\"_ _2b2\"> </span></span>relative <span class=\"_ _d\"></span>a <span class=\"_ _d\"></span>detta <span class=\"_ _d\"></span>unit\u00e0, <span class=\"_ _d\"></span>coerentemente <span class=\"_ _c\"></span>con <span class=\"_ _d\"> </span>qu<span class=\"_ _0\"></span>anto <span class=\"_ _c\"></span>previsto <span class=\"_ _d\"></span>dallo <span class=\"_ _d\"> </span>IAS <span class=\"_ _d\"> </span>3<span class=\"_ _0\"></span>6. <span class=\"_ _d\"></span>Si <span class=\"_ _d\"></span>sottolinea <span class=\"_ _d\"></span>come <span class=\"_ _d\"></span>non <span class=\"_ _d\"></span>sono <span class=\"_ _d\"></span>state<span class=\"_ _2b2\"> </span>allocate all<span class=\"_ _1\"></span>a CGU in que<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>tione, attivit\u00e0<span class=\"_ _1\"></span> immateriali a vit<span class=\"_ _8\"></span>a utile indefinita. Nel <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span>terminar<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> il valore recuperabil<span class=\"_ _8\"></span>e,<span class=\"_ _2b2\"> </span>si <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>fatto ri<span class=\"_ _8\"></span>ferimento <span class=\"_ _8\"></span>al valo<span class=\"_ _8\"></span>re d<span class=\"_ _1\"></span>\u2019uso. <span class=\"_ _8\"></span>Il <span class=\"_ _8\"></span>tasso <span class=\"_ _8\"></span>di att<span class=\"_ _1\"></span>ualizzazione <span class=\"_ _8\"></span>utilizz<span class=\"_ _8\"></span>ato \u00e8 <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>WACC <span class=\"_ _8\"></span>pari <span class=\"_ _8\"></span>al<span class=\"_ _0\"></span><span class=\"ff3\"> <span class=\"_ _8\"></span>7,80% <span class=\"_ _8\"></span>(8,17% n<span class=\"_ _8\"></span>el 202<span class=\"_ _8\"></span>3)<span class=\"_ _2b2\"> </span></span>costruito con la metodologi<span class=\"_ _8\"></span>a <span class=\"ff2\">un<span class=\"_ _0\"></span>conditio<span class=\"_ _1\"></span>nal<span class=\"ff3\"> con un free risk pari alla<span class=\"_ _1\"></span> media del rendimento a 1 anno d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>i titoli di<span class=\"_ _2b2\"> </span></span></span>Stato italiani con <span class=\"_ _0\"></span>scadenza a <span class=\"_ _0\"></span>10 anni <span class=\"_ _0\"></span>un beta medio <span class=\"_ _0\"></span>desunto da <span class=\"_ _0\"></span>societ\u00e0 comparabili, ed <span class=\"_ _0\"></span>il market risk <span class=\"_ _0\"></span>premiu<span class=\"_ _1\"></span>m<span class=\"_ _2b2\"> </span>del <span class=\"_ _d\"></span>mercato <span class=\"_ _c\"></span>maturo. <span class=\"_ _d\"></span>Il <span class=\"_ _d\"></span>tasso <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>crescita <span class=\"_ _d\"></span>dei <span class=\"_ _c\"></span>flussi <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>cassa <span class=\"_ _d\"></span>operativi <span class=\"_ _c\"></span>in <span class=\"_ _d\"></span>termini <span class=\"_ _c\"></span>nom<span class=\"_ _0\"></span>inali, <span class=\"_ _c\"></span>post <span class=\"_ _d\"></span>previsione <span class=\"_ _c\"></span>del<span class=\"_ _2b2\"> </span>periodo <span class=\"_ _6\"></span>esplicito, <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _6\"></span>pari <span class=\"_ _c\"></span>al<span class=\"_ _8\"></span>l\u20191,<span class=\"ff3\">7<span class=\"_ _0\"></span>% <span class=\"_ _6\"></span>(1,9% <span class=\"_ _6\"></span>nel <span class=\"_ _6\"></span>2023), <span class=\"_ _6\"></span>in <span class=\"_ _c\"></span>c<span class=\"_ _8\"></span>oe<span class=\"_ _0\"></span>renza <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>revisione <span class=\"_ _6\"></span>delle <span class=\"_ _6\"></span>stime <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>crescita<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>di <span class=\"_ _6\"></span>lungo<span class=\"_ _2b2\"> </span></span>periodo dell\u2019infla<span class=\"_ _1\"></span>zione per l<span class=\"_ _8\"></span>\u2019<span class=\"_ _0\"></span>Italia. Il <span class=\"_ _8\"></span>management <span class=\"_ _8\"></span>ha rit<span class=\"_ _1\"></span>enuto <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>per la<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>tima <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>valore <span class=\"_ _8\"></span>recuperabile <span class=\"_ _8\"></span>si fac<span class=\"_ _8\"></span>esse rif<span class=\"_ _1\"></span>erimento <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>valore d<span class=\"_ _8\"></span>\u2019<span class=\"_ _0\"></span>uso <span class=\"_ _8\"></span>stimato<span class=\"_ _2b2\"> </span>sulla <span class=\"_ _d\"></span>base <span class=\"_ _4d\"> </span>dei <span class=\"_ _d\"></span>flussi <span class=\"_ _d\"></span>di <span class=\"_ _4d\"> </span>cassa <span class=\"_ _d\"></span>come <span class=\"_ _d\"> </span>desumibili <span class=\"_ _d\"> </span>dal <span class=\"_ _4d\"> </span>piano <span class=\"_ _d\"></span>economico <span class=\"_ _d\"></span>finanziario <span class=\"_ _d\"></span>2025<span class=\"_ _6\"></span>-2029 <span class=\"_ _d\"></span>predisposto <span class=\"_ _c\"></span>dalla<span class=\"_ _2b2\"> </span>societ\u00e0 <span class=\"_ _0\"></span>controlla<span class=\"_ _1\"></span>ta <span class=\"_ _0\"></span>ed <span class=\"_ _0\"></span>approvato dal <span class=\"_ _6\"></span>Consiglio di <span class=\"_ _0\"></span>Amministrazione di <span class=\"_ _0\"></span>Techno <span class=\"_ _0\"></span>Sky <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>19 <span class=\"_ _0\"></span>marzo <span class=\"_ _0\"></span>2025, piano<span class=\"_ _2b2\"> </span>che riflette le co<span class=\"_ _1\"></span>ndizioni di <span class=\"_ _8\"></span>mercato sotto il profilo sia <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>conomico che<span class=\"_ _1\"></span> finanziario,<span class=\"_ _1\"></span> considerando<span class=\"_ _8\"></span> anche il budget<span class=\"_ _2b2\"> </span>2025 e <span class=\"_ _0\"></span>i dati <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>consuntiv<span class=\"_ _1\"></span>o 2024. I<span class=\"_ _0\"></span>l piano evidenzia <span class=\"_ _0\"></span>un EBITDA a <span class=\"_ _0\"></span>fi<span class=\"_ _0\"></span>ne <span class=\"_ _0\"></span>piano pari <span class=\"_ _0\"></span>al 18,1%. I <span class=\"_ _0\"></span>presupposti su cui s<span class=\"_ _0\"></span>i<span class=\"_ _2b2\"> </span>\u00e8 <span class=\"_ _b\"> </span>basata <span class=\"_ _4d\"> </span>l\u2019elaborazione <span class=\"_ _4d\"> </span>del <span class=\"_ _4d\"> </span>piano <span class=\"_ _b\"> </span>economico<span class=\"ff3\">-finanziario, <span class=\"_ _4d\"> </span>sono <span class=\"_ _4d\"> </span>riconducibili <span class=\"_ _4d\"> </span>alla <span class=\"_ _b\"> </span>conoscenza <span class=\"_ _4d\"> </span>del <span class=\"_ _b\"> </span>mercato <span class=\"_ _4d\"> </span>di<span class=\"_ _2b2\"> </span></span>riferimento, che hanno <span class=\"_ _0\"></span>tenuto conto <span class=\"_ _0\"></span>del budget 2<span class=\"_ _0\"></span>025, e <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span>dati oggettivi riferiti al <span class=\"_ _0\"></span>proseguimento de<span class=\"_ _6\"></span>lle attivit\u00e0<span class=\"_ _2b2\"> </span>core <span class=\"_ _c\"></span>business<span class=\"ff3\"> <span class=\"_ _c\"></span>della <span class=\"_ _c\"></span>societ\u00e0 <span class=\"_ _c\"></span>e <span class=\"_ _d\"></span>considerando <span class=\"_ _c\"></span>gli <span class=\"_ _c\"></span>esiti <span class=\"_ _c\"></span><span class=\"ff7\">dell\u2019analisi <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>doppia <span class=\"_ _c\"></span>materialit\u00e0<span class=\"_ _8\"></span> <span class=\"_ _4d\"> </span><span class=\"ff3\">descritti <span class=\"_ _c\"></span>nel <span class=\"_ _c\"></span>paragrafo <span class=\"_ _c\"></span><span class=\"ls40\">5<span class=\"_ _2b2\"> </span></span></span></span></span>Rendicontazion<span class=\"_ _1\"></span>e consolidata<span class=\"_ _1\"></span> di Sostenibilit\u00e0<span class=\"_ _8\"></span>.<span class=\"_ _2b2\"> </span>Ad <span class=\"_ _6\"></span>esito <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>test <span class=\"_ _6\"></span>risulta <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>valore <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>cuperabil<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>superiore <span class=\"_ _6\"></span>al <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alore <span class=\"_ _6\"></span>contabile <span class=\"_ _0\"></span>della <span class=\"_ _6\"></span>CGU <span class=\"_ _6\"></span>e, <span class=\"_ _6\"></span>conseguentemente,<span class=\"_ _2b2\"> </span>non sono stat<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> contabilizz<span class=\"_ _8\"></span>ate perdite di valore. Ai fini<span class=\"_ _1\"></span> dell\u2019anal<span class=\"_ _1\"></span>isi <span class=\"_ _1\"></span>di sensiti<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _8\"></span>\u00e8 stato i<span class=\"_ _1\"></span>potizzato <span class=\"_ _1\"></span>un inc<span class=\"_ _8\"></span>remento del <span class=\"_ _8\"></span>WACC dell<span class=\"ff3 lsd3\">o <span class=\"ls0\">0,5% e, <span class=\"_ _1\"></span>mantenendo<span class=\"_ _8\"></span> un tasso <span class=\"_ _8\"></span>di<span class=\"_ _2b2\"> </span></span></span>crescita <span class=\"_ _6\"></span>sempre <span class=\"_ _6\"></span>pari <span class=\"_ _6\"></span>all\u20191,7%, <span class=\"_ _6\"></span><span class=\"ff8\">l\u2019headroom <span class=\"_ _6\"></span><span class=\"ff3\">continua <span class=\"_ _6\"></span>ad <span class=\"_ _6\"></span>essere <span class=\"_ _6\"></span>positivo <span class=\"_ _6\"></span>per <span class=\"_ _6\"></span>un <span class=\"_ _c\"></span>a<span class=\"_ _8\"></span>mmontare <span class=\"_ _6\"></span>pari <span class=\"_ _6\"></span>a <span class=\"_ _c\"></span>7<span class=\"_ _8\"></span>,1 <span class=\"_ _c\"></span>milioni <span class=\"_ _0\"></span>di<span class=\"_ _2b2\"> </span></span></span>euro. <span class=\"_ _0\"></span>Assumendo un <span class=\"_ _6\"></span>tasso di <span class=\"_ _0\"></span>crescita <span class=\"_ _0\"></span>nullo <span class=\"_ _6\"></span>in <span class=\"_ _0\"></span>ipotesi di <span class=\"_ _0\"></span>invarianza <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>WACC <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>misura <span class=\"_ _0\"></span>dell\u2019<span class=\"_ _0\"></span><span class=\"ff2\">headroom<span class=\"ff3\"> <span class=\"_ _0\"></span>sarebbe<span class=\"_ _2b2\"> </span></span></span>pari a negativi <span class=\"_ _8\"></span>1<span class=\"_ _0\"></span>4,9 milioni <span class=\"_ _8\"></span>di e<span class=\"_ _0\"></span>uro. La <span class=\"_ _6\"></span>restante <span class=\"_ _6\"></span>parte <span class=\"_ _6\"></span>dell\u2019avviamento, <span class=\"_ _0\"></span>pari <span class=\"_ _c\"></span>a <span class=\"_ _0\"></span>26.986 <span class=\"_ _6\"></span>migliaia <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>uro, <span class=\"_ _6\"></span>si <span class=\"_ _6\"></span>riferisce <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>maggior <span class=\"_ _6\"></span>v<span class=\"_ _0\"></span>alore <span class=\"_ _0\"></span>di <span class=\"_ _c\"></span>acquisizi<span class=\"_ _1\"></span>one<span class=\"_ _2b2\"> </span>della Controllata IDS <span class=\"_ _0\"></span>AirNav S.r.l. <span class=\"_ _0\"></span>rispetto <span class=\"_ _0\"></span>alle attivit\u00e0 nette e<span class=\"_ _0\"></span>spresse a <span class=\"_ _0\"></span>valori correnti, ed <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>rappresentativo dei<span class=\"_ _2b2\"> </span>benefici <span class=\"_ _4d\"> </span>economici <span class=\"_ _4d\"> </span>futuri. <span class=\"_ _4d\"> </span>Tale <span class=\"_ _4d\"> </span>v<span class=\"_ _0\"></span>alore, <span class=\"_ _4d\"> </span>emerso <span class=\"_ _4d\"> </span>a <span class=\"_ _b\"> </span>valle <span class=\"_ _4d\"> </span>del <span class=\"_ _b\"> </span>processo <span class=\"_ _4d\"> </span>di <span class=\"_ _7\"> </span><span class=\"ff2\">purchase <span class=\"_ _4d\"> </span>price <span class=\"_ _4d\"> </span>allocation</span>, <span class=\"_ _b\"> </span>\u00e8 <span class=\"_ _4d\"> </span>allocato<span class=\"_ _2b2\"> </span>interamente alla<span class=\"_ _1\"></span> CGU <span class=\"ff2\">Soluzioni <span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>oftware A<span class=\"_ _1\"></span>IM<span class=\"ff3\"> <span class=\"ff7\">coincidente con l\u2019entit\u00e0<span class=\"_ _8\"></span> le<span class=\"_ _0\"></span>gale IDS<span class=\"_ _1\"></span> AirNav. </span></span></span>Al  31  dice<span class=\"_ _8\"></span>mbre  2024,  in <span class=\"_ _b\"> </span>applicazione  della  m<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>todol<span class=\"_ _8\"></span>ogia  prevista  dall<span class=\"_ _1\"></span>o  IAS  36<span class=\"_ _8\"></span> <span class=\"_ _4\"> </span><span class=\"ff2\">Impairment  o<span class=\"_ _8\"></span>f<span class=\"_ _0\"></span>  assets<span class=\"ff3\">,  ta<span class=\"_ _8\"></span>le<span class=\"_ _2b2\"> </span></span></span>avviamento <span class=\"_ _8\"></span>\u00e8 stata<span class=\"_ _1\"></span> assogg<span class=\"_ _8\"></span>ettato al<span class=\"_ _8\"></span> test di <span class=\"ff2\">i<span class=\"_ _1\"></span>mpairment, <span class=\"_ _8\"></span><span class=\"ff3\">effettuato con<span class=\"_ _8\"></span>frontando il<span class=\"_ _8\"></span> valore r<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>cuperabile <span class=\"_ _8\"></span>della CG<span class=\"_ _8\"></span>U<span class=\"_ _2b2\"> </span></span></span>con il<span class=\"_ _8\"></span> valore di <span class=\"_ _8\"></span>carico <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span>lle <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _1\"></span>nette relati<span class=\"_ _8\"></span>ve a <span class=\"_ _1\"></span>detta<span class=\"_ _1\"></span> unit\u00e0<span class=\"_ _8\"></span>,<span class=\"_ _0\"></span> co<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rentement<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> con<span class=\"_ _1\"></span> quanto <span class=\"_ _8\"></span>previsto <span class=\"_ _8\"></span>dallo IAS <span class=\"_ _8\"></span>36.<span class=\"_ _2b2\"> </span>Si s<span class=\"_ _0\"></span>ottolinea come, <span class=\"_ _0\"></span>oltre <span class=\"_ _0\"></span>l\u2019avviamento,<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>sono s<span class=\"_ _0\"></span>tate allocate <span class=\"_ _0\"></span>alla CGU <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>questi<span class=\"_ _0\"></span><span class=\"ff3\">one <span class=\"_ _0\"></span>attivit\u00e0 immateriali a <span class=\"_ _0\"></span>vita<span class=\"_ _2b2\"> </span></span>utile  indefinita.  Nel  determina<span class=\"_ _1\"></span>re  il  valore  recuperabile,  si  \u00e8  fa<span class=\"_ _0\"></span><span class=\"ff7\">tto <span class=\"_ _4\"> </span>rif<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rimento  al  valore  d\u2019uso.  Il  tasso  di<span class=\"_ _2b2\"> </span></span>attualizz<span class=\"_ _1\"></span>azione <span class=\"_ _6\"></span>utilizzato <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _6\"></span>il <span class=\"_ _c\"></span>WACC <span class=\"_ _0\"></span>pari <span class=\"_ _c\"></span>al<span class=\"ff7 ls5\">l\u2019</span>11,7% <span class=\"_ _6\"></span>(11,6% <span class=\"_ _6\"></span>nel <span class=\"_ _6\"></span>2023) <span class=\"_ _c\"></span>co<span class=\"_ _8\"></span>n <span class=\"_ _c\"></span>un <span class=\"_ _6\"></span>tasso <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>crescita <span class=\"_ _6\"></span>dei <span class=\"_ _6\"></span>flussi <span class=\"_ _c\"></span>di <span class=\"_ _0\"></span>cassa<span class=\"_ _2b2\"> </span>operativi in termini nominali<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>pari all\u20191,7% (1,9% nel 2023) in <span class=\"_ _0\"></span>coerenza con la revisione delle stime di crescita di<span class=\"_ _2b2\"> </span>lungo periodo dell<span class=\"_ _1\"></span>\u2019inflazion<span class=\"_ _1\"></span>e per l\u2019Italia<span class=\"_ _1\"></span>. Il <span class=\"_ _8\"></span>management <span class=\"_ _8\"></span>ha rit<span class=\"_ _1\"></span>enuto <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>per la<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>tima <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>valore <span class=\"_ _8\"></span>recuperabile <span class=\"_ _8\"></span>si fac<span class=\"_ _8\"></span>esse rif<span class=\"_ _1\"></span>erimento <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>valore d<span class=\"_ _8\"></span>\u2019<span class=\"_ _0\"></span>uso <span class=\"_ _8\"></span>stimato<span class=\"_ _2b2\"> </span>sulla <span class=\"_ _c\"></span>base <span class=\"_ _c\"></span>d<span class=\"_ _1\"></span>ei <span class=\"_ _c\"></span>flussi <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>ca<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>sa <span class=\"_ _c\"></span>desumibil<span class=\"_ _1\"></span>i <span class=\"_ _c\"></span>dal <span class=\"_ _c\"></span>piano <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>conomico <span class=\"_ _c\"></span>finanzi<span class=\"_ _8\"></span>ario <span class=\"_ _c\"></span>2025<span class=\"_ _0\"></span>-2029 <span class=\"_ _c\"></span>predis<span class=\"_ _1\"></span>posto <span class=\"_ _c\"></span>dalla <span class=\"_ _c\"></span>soci<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>t\u00e0<span class=\"_ _2b2\"> </span>controllata ed approvato dal Consiglio di Amministrazione di IDS AirNav in data 19 marzo 2025, tenendo conto<span class=\"_ _2b2\"> </span>anche <span class=\"_ _c\"></span>del <span class=\"_ _d\"></span>budget <span class=\"_ _c\"></span>2025 <span class=\"_ _c\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _d\"></span>i <span class=\"_ _c\"></span>dati <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>consuntivo <span class=\"_ _c\"></span>2024 <span class=\"_ _d\"></span>e <span class=\"_ _c\"></span>cons<span class=\"_ _0\"></span>iderando<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>gli <span class=\"_ _c\"></span>e<span class=\"ff7\">siti <span class=\"_ _d\"></span>dell\u2019anali<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>doppia <span class=\"_ _d\"></span>materialit\u00e0<span class=\"_ _2b2\"> </span></span>descritti nel paragrafo 5 <span class=\"_ _0\"></span>Rendicontazione<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>consolidata di <span class=\"_ _0\"></span>Sostenibilit\u00e0. Il piano e<span class=\"_ _0\"></span>videnzia un tasso di <span class=\"_ _0\"></span>crescita dei<span class=\"_ _2b2\"> </span>ricavi, nel periodo<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>considera<span class=\"_ _1\"></span>to, pari al 12,7% co<span class=\"_ _8\"></span>n <span class=\"_ _0\"></span>un EBITDA margin a<span class=\"_ _1\"></span> fine piano pa<span class=\"_ _1\"></span>ri a circa il 27,6%. I <span class=\"_ _0\"></span>presupposti su <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>societ\u00e0 ha <span class=\"_ _6\"></span>basato l\u2019elaborazione<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>piano <span class=\"_ _6\"></span><span class=\"ff3\">economico-finan<span class=\"_ _8\"></span>ziario, <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>riconducibili alla<span class=\"_ _2b2\"> </span></span>conoscenza del mercato di riferimento e alle informazioni ricevute dalla struttura commercial<span class=\"_ _1\"></span>e del Gruppo. Ad<span class=\"_ _2b2\"> </span>esito del test, risulta un valore recuperabile superiore al valore contabile della CGU e, conseguen<span class=\"_ _0\"></span>temente, non<span class=\"_ _2b2\"> </span>sono  state  contabili<span class=\"_ _1\"></span>zzate  perdite  di  valore.  Il  valo<span class=\"_ _1\"></span>re  recuperabile  ai  fini  d<span class=\"_ _1\"></span>ell\u2019<span class=\"_ _0\"></span><span class=\"ff2\">impairment  test<span class=\"ff3\">  esprime  un<span class=\"_ _2b2\"> </span></span></span>plusvalore (<span class=\"ff2\">he<span class=\"_ _1\"></span>adroom<span class=\"ff3\">) rispetto ai cor<span class=\"_ _8\"></span>ris<span class=\"_ _0\"></span>pondenti<span class=\"_ _8\"></span> v<span class=\"_ _0\"></span>alori di libro <span class=\"_ _1\"></span>di ammontare <span class=\"_ _8\"></span>pari a circa 16 milioni di euro.  </span></span>Ai fini<span class=\"_ _1\"></span> dell\u2019anal<span class=\"_ _1\"></span>isi <span class=\"_ _1\"></span>di sensiti<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _8\"></span>\u00e8 stato i<span class=\"_ _1\"></span>potizzato <span class=\"_ _1\"></span>un inc<span class=\"_ _8\"></span>remento del <span class=\"_ _8\"></span>WACC dello <span class=\"_ _8\"></span>0,5% e, mant<span class=\"_ _8\"></span>enendo un <span class=\"_ _1\"></span>tasso <span class=\"_ _8\"></span>di<span class=\"_ _2b2\"> </span>crescita sempre <span class=\"_ _0\"></span>pari <span class=\"_ _0\"></span>all\u20191,7%, <span class=\"_ _0\"></span>l\u2019headroom<span class=\"_ _8\"></span> <span class=\"_ _6\"></span>continua ad <span class=\"_ _0\"></span>essere <span class=\"_ _0\"></span>positivo per <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>ammontare pari <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>12,9 <span class=\"_ _0\"></span>milioni <span class=\"_ _0\"></span>di<span class=\"_ _2b2\"> </span>euro. <span class=\"_ _0\"></span>Assumendo un <span class=\"_ _6\"></span>tasso di <span class=\"_ _0\"></span>cre<span class=\"_ _0\"></span><span class=\"ff7\">scita <span class=\"_ _0\"></span>nullo <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>ipotesi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>invarianza <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>WACC <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>misura <span class=\"_ _0\"></span>dell\u2019<span class=\"ff2\">h<span class=\"_ _0\"></span>eadroom</span></span> sarebbe<span class=\"_ _2b2\"> </span>positiva per 9 mil<span class=\"_ _1\"></span>ioni di euro.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-586": {
   "value": "9.<span class=\"ffa ls0\"> <span class=\"_ _36\"> </span><span class=\"ff3\">Partecipazioni in altre imprese<span class=\"_ _2b2\"> </span></span></span>La <span class=\"_ _b\"> </span>voce <span class=\"_ _b\"> </span>Partecipazioni <span class=\"_ _4d\"> </span>in <span class=\"_ _b\"> </span>altre <span class=\"_ _b\"> </span>imprese <span class=\"_ _b\"> </span>ammonta <span class=\"_ _4d\"> </span>a  <span class=\"lsa\">54<span class=\"_ _8\"></span><span class=\"ls0\">.744<span class=\"_ _0\"></span> <span class=\"_ _4d\"> </span>migliaia <span class=\"_ _b\"> </span>di <span class=\"_ _b\"> </span>euro <span class=\"_ _b\"> </span>(<span class=\"ls40\">46<span class=\"_ _0\"></span></span>.682 <span class=\"_ _b\"> </span>migliaia <span class=\"_ _4d\"> </span>di <span class=\"_ _7\"> </span>euro <span class=\"_ _b\"> </span>al <span class=\"_ _b\"> </span>31<span class=\"_ _2b2\"> </span></span></span>dicembre <span class=\"_ _c\"></span>2023<span class=\"ff7\">) <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>registra, <span class=\"_ _c\"></span>rispetto<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>all\u2019esercizio <span class=\"_ _c\"></span>prece<span class=\"_ _1\"></span>dente, <span class=\"_ _c\"></span>un <span class=\"_ _c\"></span>incremento <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span><span class=\"ff3\">8.062 <span class=\"_ _c\"></span>migliaia <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>euro <span class=\"_ _c\"></span>riferito<span class=\"_ _2b2\"> </span></span></span>esclusivamente<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>lla <span class=\"_ _8\"></span>partecipazione <span class=\"_ _1\"></span>pari a<span class=\"_ _8\"></span>ll\u20198,6% i<span class=\"_ _8\"></span>n Aireon <span class=\"_ _8\"></span>LLC p<span class=\"_ _1\"></span>er il <span class=\"_ _8\"></span>tramite <span class=\"_ _8\"></span>della Ai<span class=\"_ _8\"></span>re<span class=\"_ _0\"></span>on <span class=\"_ _8\"></span>Holding Co<span class=\"_ _8\"></span>mp<span class=\"_ _0\"></span>any <span class=\"_ _8\"></span>(Hold<span class=\"_ _2b2\"> </span>Co), ch<span class=\"_ _8\"></span>e si <span class=\"_ _8\"></span>attester\u00e0, <span class=\"_ _8\"></span>pos<span class=\"_ _0\"></span>t <span class=\"_ _8\"></span>esercizio d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>lla <span class=\"_ _8\"></span>clausola di <span class=\"_ _8\"></span><span class=\"ff2\">redemption<span class=\"ff3\"> a<span class=\"_ _1\"></span>l 1<span class=\"_ _8\"></span>0,35%, ed <span class=\"_ _8\"></span>\u00e8 co<span class=\"_ _1\"></span>ntabilizzata<span class=\"_ _8\"></span> secondo il<span class=\"_ _8\"></span> criterio<span class=\"_ _2b2\"> </span></span></span>del <span class=\"_ _c\"></span><span class=\"ff2\">fa<span class=\"_ _0\"></span>ir <span class=\"_ _c\"></span>value</span> <span class=\"_ _c\"></span><span class=\"ff7\">senza <span class=\"_ _d\"></span>possibilit\u00e0 <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>rigiro <span class=\"_ _c\"></span>a <span class=\"_ _d\"></span>conto <span class=\"_ _c\"></span>e<span class=\"_ _0\"></span>conomico. <span class=\"_ _c\"></span>La <span class=\"_ _c\"></span>partecipazione, <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>valle <span class=\"_ _c\"></span>de<span class=\"_ _0\"></span>ll\u2019adeguam<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nto <span class=\"_ _c\"></span>del<span class=\"_ _2b2\"> </span></span>valore sia al <span class=\"ff2\">fair <span class=\"_ _1\"></span>value <span class=\"ff3\">che al<span class=\"_ _1\"></span> cambio di fine anno, ris<span class=\"_ _8\"></span>ulta iscritta a <span class=\"ls40\">54</span>,6 milioni di euro. </span></span>Il <span class=\"_ _0\"></span><span class=\"ff2\">fair <span class=\"_ _0\"></span>value</span> \u00e8 <span class=\"_ _0\"></span>stato <span class=\"_ _0\"></span>misurato in <span class=\"_ _0\"></span>accordo <span class=\"_ _0\"></span>con le <span class=\"_ _0\"></span>tecniche <span class=\"_ _0\"></span>valutative previste dal <span class=\"_ _0\"></span>principio IFRS <span class=\"_ _0\"></span>13 <span class=\"_ _0\"></span>che richiede <span class=\"_ _0\"></span>di<span class=\"_ _2b2\"> </span>massimizzare l\u2019utilizzo <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>dati <span class=\"_ _0\"></span>osservabili e <span class=\"_ _6\"></span>ridurre al <span class=\"_ _0\"></span>minimo <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>dati <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>osservabili al <span class=\"_ _0\"></span>fine <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>stimare <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>prezzo <span class=\"_ _0\"></span>al<span class=\"_ _2b2\"> </span>quale <span class=\"_ _0\"></span>avrebbe <span class=\"_ _0\"></span>luogo <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>regolare <span class=\"_ _6\"></span>operazione <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>il <span class=\"_ _6\"></span>trasferimento<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>dello <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>trument<span class=\"_ _8\"></span>o <span class=\"_ _6\"></span>rappresentativo di <span class=\"_ _6\"></span>capitale<span class=\"_ _2b2\"> </span>tra <span class=\"_ _c\"></span>gli <span class=\"_ _c\"></span>operat<span class=\"_ _8\"></span>or<span class=\"_ _0\"></span>i <span class=\"_ _c\"></span>di <span class=\"_ _6\"></span>mercato <span class=\"_ _c\"></span>alla <span class=\"_ _c\"></span>data <span class=\"_ _c\"></span>di <span class=\"_ _6\"></span>v<span class=\"_ _0\"></span>alutazione.<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>In <span class=\"_ _c\"></span>presenza <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>un<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>mercato <span class=\"_ _6\"></span>non <span class=\"_ _c\"></span>attivo, <span class=\"_ _c\"></span>gli <span class=\"_ _c\"></span>input<span class=\"_ _8\"></span> <span class=\"_ _d\"></span>utilizza<span class=\"_ _1\"></span>ti<span class=\"_ _2b2\"> </span>risultano coerenti<span class=\"_ _1\"></span> con il Livello 3 d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>lla gerarchia<span class=\"_ _1\"></span> de<span class=\"ls5\">l </span><span class=\"ff2\">fair value. </span>Al 31 <span class=\"_ _1\"></span>dicembre <span class=\"_ _1\"></span>2024, il <span class=\"_ _1\"></span>Gruppo ha <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ffettuato <span class=\"_ _8\"></span>una stima del <span class=\"ff2\">fair <span class=\"_ _8\"></span>value<span class=\"ff3\"> della <span class=\"_ _1\"></span>partecipazione <span class=\"_ _8\"></span>utilizzando i <span class=\"_ _1\"></span>seguenti<span class=\"_ _2b2\"> </span></span></span>input: <span class=\"_ _c\"></span>i <span class=\"_ _d\"></span>flussi <span class=\"_ _c\"></span>relativi <span class=\"_ _c\"></span>al <span class=\"_ _d\"></span>Long <span class=\"_ _c\"></span>Term <span class=\"_ _c\"></span>Operating <span class=\"_ _c\"></span>Plan <span class=\"_ _c\"></span>(LTOP) <span class=\"_ _d\"></span>aggiornati <span class=\"_ _c\"></span>dal <span class=\"_ _c\"></span>management <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>Aireon <span class=\"_ _c\"></span>nel <span class=\"_ _c\"></span>mese <span class=\"_ _c\"></span>di<span class=\"_ _2b2\"> </span>febbraio <span class=\"_ _c\"></span>2025 <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>riferibili <span class=\"_ _c\"></span>alle <span class=\"_ _d\"></span><span class=\"ff2\">assumpti<span class=\"_ _1\"></span>ons<span class=\"ff3\"> <span class=\"_ _c\"></span>esistenti <span class=\"_ _c\"></span>al <span class=\"_ _c\"></span>31 <span class=\"_ _c\"></span>dicembre <span class=\"_ _c\"></span>2024, <span class=\"_ _c\"></span>con <span class=\"_ _c\"></span>un <span class=\"_ _c\"></span>orizzonte <span class=\"_ _c\"></span>temporale <span class=\"_ _c\"></span>che <span class=\"_ _c\"></span>si<span class=\"_ _2b2\"> </span></span></span>estende <span class=\"_ _8\"></span>fino <span class=\"_ _1\"></span>al <span class=\"_ _8\"></span>2039 <span class=\"_ _8\"></span>e ch<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>recepisce, <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>continuit\u00e0 <span class=\"_ _8\"></span>con i<span class=\"_ _1\"></span>l <span class=\"_ _8\"></span>piano pr<span class=\"_ _1\"></span>ecedente, <span class=\"_ _8\"></span>l\u2019estensione <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>vita <span class=\"_ _8\"></span>utile <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span>ll\u2019asset<span class=\"_ _2b2\"> </span>tecnologico <span class=\"_ _4d\"> </span>di <span class=\"_ _4d\"> </span>ulteriori <span class=\"_ _4d\"> </span>cinque <span class=\"_ _4d\"> </span>anni, <span class=\"_ _4d\"> </span>coerentemente <span class=\"_ _d\"></span>con <span class=\"_ _4d\"> </span>la <span class=\"_ _4d\"> </span>medesima <span class=\"_ _4d\"> </span>esten<span class=\"_ _0\"></span>sione <span class=\"_ _4d\"> </span>assunta <span class=\"_ _4d\"> </span>dal <span class=\"_ _4d\"> </span>socio <span class=\"_ _4d\"> </span>Iridium<span class=\"_ _2b2\"> </span>nell\u2019esercizi<span class=\"_ _1\"></span>o <span class=\"_ _12\"> </span>2023 <span class=\"_ _12\"> </span>in <span class=\"_ _40\"> </span>rela<span class=\"ff3\">zione <span class=\"_ _12\"> </span>alla <span class=\"_ _12\"> </span>costellazione <span class=\"_ _40\"> </span>satellitare. <span class=\"_ _40\"> </span>Rispetto <span class=\"_ _12\"> </span>al <span class=\"_ _40\"> </span>piano <span class=\"_ _12\"> </span>precedente <span class=\"_ _40\"> </span>emerge <span class=\"_ _12\"> </span>una<span class=\"_ _2b2\"> </span></span>diminuzione <span class=\"_ _0\"></span>complessiva <span class=\"_ _0\"></span>dei <span class=\"_ _6\"></span>dividendi <span class=\"_ _0\"></span>distribuibili<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>n<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _6\"></span>periodo <span class=\"_ _0\"></span>fino <span class=\"_ _6\"></span>al <span class=\"_ _0\"></span>2039 <span class=\"_ _6\"></span>che <span class=\"_ _6\"></span>risente <span class=\"_ _0\"></span>dell\u2019effetto <span class=\"_ _0\"></span>combinato<span class=\"_ _2b2\"> </span>della <span class=\"_ _0\"></span>contrazione <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>margini e<span class=\"_ _0\"></span>conomici e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>manovra f<span class=\"_ _0\"></span>inanziari<span class=\"ff7\">a. <span class=\"_ _0\"></span>L\u2019inizio <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>distribuzione de<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>dividendi \u00e8<span class=\"_ _2b2\"> </span></span>attesa a decorr<span class=\"_ _1\"></span>ere dal 2028<span class=\"_ _8\"></span> e<span class=\"_ _0\"></span> viene est<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>sa per i <span class=\"ff2\">preferred</span> <span class=\"ls46\">su</span>l triennio 2<span class=\"_ _8\"></span>0<span class=\"_ _0\"></span>28-2030<span class=\"ls3a\">. </span>Ai <span class=\"_ _6\"></span>fini <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>lla <span class=\"_ _0\"></span>stima <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span><span class=\"ff2\">fair <span class=\"_ _6\"></span>value</span> <span class=\"_ _0\"></span>si <span class=\"_ _c\"></span><span class=\"ls8\">\u00e8 <span class=\"_ _0\"></span></span>considerata <span class=\"_ _6\"></span>la <span class=\"_ _0\"></span>stima <span class=\"_ _6\"></span>dei <span class=\"_ _6\"></span>dividendi <span class=\"_ _0\"></span>riportata <span class=\"_ _6\"></span><span class=\"ff7\">nell\u2019ultimo <span class=\"_ _6\"></span>piano <span class=\"_ _0\"></span>aggiornato <span class=\"_ _6\"></span>a<span class=\"_ _2b2\"> </span></span>febbraio 2<span class=\"_ _8\"></span>025, i pr<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>zzi <span class=\"_ _8\"></span>ufficiali di <span class=\"_ _8\"></span>Borsa, i <span class=\"_ _8\"></span>dati economic<span class=\"_ _8\"></span>o<span class=\"_ _0\"></span>-finanziari storici<span class=\"_ _8\"></span> e previsi<span class=\"_ _8\"></span>onali di s<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ttore <span class=\"_ _1\"></span>e la <span class=\"_ _8\"></span>media dei<span class=\"_ _2b2\"> </span>prezzi <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>mercato <span class=\"_ _6\"></span>dei <span class=\"_ _0\"></span>titoli <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>Stato <span class=\"_ _0\"></span>americani. <span class=\"_ _6\"></span>Ad <span class=\"_ _0\"></span>esito <span class=\"_ _6\"></span>dell\u2019aggior<span class=\"_ _1\"></span>namento <span class=\"_ _0\"></span>dei <span class=\"_ _6\"></span>parametri <span class=\"_ _6\"></span>di <span class=\"_ _0\"></span>input, <span class=\"_ _6\"></span>il <span class=\"_ _c\"></span><span class=\"ff2\">fair <span class=\"_ _0\"></span>value<span class=\"_ _2b2\"> </span></span>della <span class=\"_ _6\"></span>partecipazione <span class=\"_ _6\"></span>in <span class=\"_ _c\"></span>Aireon, <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>31<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>dicembre <span class=\"_ _6\"></span>2<span class=\"_ _0\"></span>024, <span class=\"_ _6\"></span>risulta <span class=\"_ _c\"></span>pari <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>54,6 <span class=\"_ _c\"></span>mili<span class=\"_ _1\"></span>oni <span class=\"_ _c\"></span>di <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>uro, <span class=\"_ _c\"></span>c<span class=\"_ _8\"></span>orrispondenti <span class=\"_ _6\"></span>a <span class=\"_ _c\"></span>56,7<span class=\"_ _2b2\"> </span>milioni di doll<span class=\"_ _1\"></span>ari, in incr<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>mento di<span class=\"_ _1\"></span> 5,3 milioni<span class=\"_ _8\"></span> d<span class=\"_ _0\"></span>i dollari,<span class=\"_ _8\"></span> corrispondente a <span class=\"_ _1\"></span>8,1 milion<span class=\"_ _1\"></span>i di euro, ri<span class=\"_ _8\"></span>spetto al dato del<span class=\"_ _2b2\"> </span>31 dicembre 2<span class=\"_ _8\"></span>0<span class=\"_ _0\"></span>23 <span class=\"ff7\">tenuto c<span class=\"_ _1\"></span>onto anche dell<span class=\"_ _1\"></span>\u2019apprezzam<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nto della val<span class=\"_ _1\"></span>uta statuniten<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>e<span class=\"ff3 ls3\">. </span></span>Il <span class=\"_ _6\"></span>modello <span class=\"_ _0\"></span>valutativo <span class=\"_ _6\"></span>utilizza<span class=\"_ _1\"></span>to <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _6\"></span>fondato <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ulle <span class=\"_ _0\"></span>seguenti <span class=\"_ _0\"></span>assunzioni: <span class=\"_ _6\"></span>i) <span class=\"_ _c\"></span><span class=\"ff2\">fair <span class=\"_ _0\"></span>value</span>, <span class=\"_ _6\"></span>determinato <span class=\"_ _0\"></span>nella <span class=\"_ _6\"></span>prospetti<span class=\"_ _1\"></span>va<span class=\"_ _2b2\"> </span>equity-side<span class=\"ff7\">, <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>base <span class=\"_ _c\"></span>ad<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>un <span class=\"_ _6\"></span>modello <span class=\"_ _6\"></span>finanziario <span class=\"_ _6\"></span>basato <span class=\"_ _6\"></span>sull\u2019attualizzazione <span class=\"_ _6\"></span>dei <span class=\"_ _6\"></span>dividendi <span class=\"_ _6\"></span>distribuibili <span class=\"_ _6\"></span>desunti <span class=\"_ _6\"></span>nel<span class=\"_ _2b2\"> </span></span>periodo esplicito <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>piano; ii) <span class=\"_ _0\"></span>il v<span class=\"_ _0\"></span>alore <span class=\"_ _0\"></span>terminal<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dell\u2019investi<span class=\"_ _1\"></span>mento \u00e8 <span class=\"_ _0\"></span>determinato ipotizzando un <span class=\"_ _0\"></span>flusso di <span class=\"_ _0\"></span>cassa<span class=\"_ _2b2\"> </span>sostenibile <span class=\"_ _4d\"> </span>ad <span class=\"_ _4d\"> </span>un <span class=\"_ _b\"> </span>tasso <span class=\"_ _4d\"> </span>di <span class=\"_ _b\"> </span>crescita <span class=\"_ _4d\"> </span>m<span class=\"_ _0\"></span>edio <span class=\"_ _b\"> </span>nominale <span class=\"_ _4d\"> </span>(g-rate) <span class=\"_ _4d\"> </span>di <span class=\"_ _b\"> </span>lungo <span class=\"_ _4d\"> </span>periodo; <span class=\"_ _4d\"> </span>iii) <span class=\"_ _b\"> </span>il <span class=\"_ _4d\"> </span>tasso <span class=\"_ _b\"> </span>di <span class=\"_ _4d\"> </span>attualizzazione<span class=\"_ _2b2\"> </span>utilizzato <span class=\"_ _8\"></span>\u00e8 il <span class=\"_ _8\"></span>Cost of <span class=\"_ _1\"></span>Capital <span class=\"_ _8\"></span>(Ke) pari <span class=\"_ _8\"></span>al 15,31<span class=\"_ _1\"></span>% (<span class=\"_ _1\"></span>15,58% nel <span class=\"_ _8\"></span>2023), ca<span class=\"_ _1\"></span>lcolato <span class=\"_ _8\"></span>mediante la<span class=\"_ _8\"></span> metodologia <span class=\"_ _8\"></span>del CAPM<span class=\"_ _2b2\"> </span>(Capital Asset<span class=\"_ _1\"></span> Pricing Model<span class=\"_ _1\"></span>). Al fine di verificare la robu<span class=\"_ _8\"></span>stezza della stima del <span class=\"ff2\">fair value</span> <span class=\"ff7\">\u00e8 stata condotta<span class=\"_ _1\"></span> un\u2019anali<span class=\"_ _1\"></span>si di sensitivit\u00e0 rigua<span class=\"_ _8\"></span>rd<span class=\"_ _0\"></span>ante i<span class=\"_ _2b2\"> </span></span>parametri <span class=\"_ _4d\"> </span>Ke <span class=\"_ _b\"> </span>e <span class=\"_ _b\"> </span>tasso <span class=\"_ _b\"> </span>g <span class=\"_ _b\"> </span>di <span class=\"_ _b\"> </span>crescita: <span class=\"_ _b\"> </span>mantenendo<span class=\"_ _8\"></span> <span class=\"_ _7\"> </span>costante <span class=\"_ _b\"> </span>il <span class=\"_ _4d\"> </span>fattore <span class=\"_ _b\"> </span>di <span class=\"_ _b\"> </span>crescita <span class=\"_ _4d\"> </span>al <span class=\"_ _b\"> </span>2,6% <span class=\"_ _b\"> </span>ed <span class=\"_ _b\"> </span>ipotizzando <span class=\"_ _4d\"> </span>una<span class=\"_ _2b2\"> </span>variazione Ke <span class=\"_ _0\"></span>pari <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>+/-0,5%, il <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>partecipaz<span class=\"_ _8\"></span>ione <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>apprezzerebbe/d<span class=\"_ _1\"></span>eprezzerebbe <span class=\"_ _0\"></span>rispettivamente di<span class=\"_ _2b2\"> </span>circa 2,5 mili<span class=\"_ _1\"></span>oni di dollari. La <span class=\"_ _d\"></span>voce <span class=\"_ _c\"></span>Partecipazioni <span class=\"_ _d\"></span>in <span class=\"_ _c\"></span>altre <span class=\"_ _d\"></span>imprese <span class=\"_ _c\"></span>accoglie <span class=\"_ _d\"></span>inoltre <span class=\"_ _c\"></span>la <span class=\"_ _d\"></span>quota <span class=\"_ _d\"></span>del <span class=\"_ _d\"></span>16,67% <span class=\"_ _c\"></span>detenuta <span class=\"_ _d\"></span>dalla <span class=\"_ _c\"></span>Capogruppo <span class=\"_ _c\"></span>nel<span class=\"_ _2b2\"> </span>capitale sociale <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>societ\u00e0<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>diritto f<span class=\"_ _0\"></span>rances<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>ESSP <span class=\"_ _0\"></span>SaS, <span class=\"_ _0\"></span>societ\u00e0 in <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>partecipano i <span class=\"_ _0\"></span>principali <span class=\"_ _6\"></span><span class=\"ff2\">service <span class=\"_ _0\"></span>provider<span class=\"_ _2b2\"> </span></span>europei e <span class=\"_ _0\"></span>che ha <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>oggetto la gestione del <span class=\"_ _0\"></span>sistema di navigazione satellitare EGNOS <span class=\"_ _0\"></span>e la <span class=\"_ _0\"></span>fornitura dei re<span class=\"_ _0\"></span>lativi<span class=\"_ _2b2\"> </span>servizi, <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>nel 20<span class=\"_ _1\"></span>24 <span class=\"_ _8\"></span>ha eroga<span class=\"_ _8\"></span>to un <span class=\"_ _8\"></span>dividendo <span class=\"_ _8\"></span>di <span class=\"_ _1\"></span>667 <span class=\"_ _8\"></span>migliaia <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>uro, i<span class=\"_ _8\"></span>n <span class=\"ls5\">in</span><span class=\"ff7\">crement<span class=\"_ _1\"></span>o <span class=\"_ _8\"></span>rispetto <span class=\"_ _8\"></span>all\u2019erogato <span class=\"_ _8\"></span>del 2<span class=\"_ _1\"></span>02<span class=\"ff3\">3<span class=\"_ _2b2\"> </span></span></span>(583 migliaia<span class=\"_ _1\"></span> di euro).  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-639": {
   "value": "9.<span class=\"ffa ls0\"> <span class=\"_ _36\"> </span><span class=\"ff3\">Partecipazioni in altre imprese<span class=\"_ _2b2\"> </span></span></span>La <span class=\"_ _b\"> </span>voce <span class=\"_ _b\"> </span>Partecipazioni <span class=\"_ _4d\"> </span>in <span class=\"_ _b\"> </span>altre <span class=\"_ _b\"> </span>imprese <span class=\"_ _b\"> </span>ammonta <span class=\"_ _4d\"> </span>a  <span class=\"lsa\">54<span class=\"_ _8\"></span><span class=\"ls0\">.744<span class=\"_ _0\"></span> <span class=\"_ _4d\"> </span>migliaia <span class=\"_ _b\"> </span>di <span class=\"_ _b\"> </span>euro <span class=\"_ _b\"> </span>(<span class=\"ls40\">46<span class=\"_ _0\"></span></span>.682 <span class=\"_ _b\"> </span>migliaia <span class=\"_ _4d\"> </span>di <span class=\"_ _7\"> </span>euro <span class=\"_ _b\"> </span>al <span class=\"_ _b\"> </span>31<span class=\"_ _2b2\"> </span></span></span>dicembre <span class=\"_ _c\"></span>2023<span class=\"ff7\">) <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>registra, <span class=\"_ _c\"></span>rispetto<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>all\u2019esercizio <span class=\"_ _c\"></span>prece<span class=\"_ _1\"></span>dente, <span class=\"_ _c\"></span>un <span class=\"_ _c\"></span>incremento <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span><span class=\"ff3\">8.062 <span class=\"_ _c\"></span>migliaia <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>euro <span class=\"_ _c\"></span>riferito<span class=\"_ _2b2\"> </span></span></span>esclusivamente<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>lla <span class=\"_ _8\"></span>partecipazione <span class=\"_ _1\"></span>pari a<span class=\"_ _8\"></span>ll\u20198,6% i<span class=\"_ _8\"></span>n Aireon <span class=\"_ _8\"></span>LLC p<span class=\"_ _1\"></span>er il <span class=\"_ _8\"></span>tramite <span class=\"_ _8\"></span>della Ai<span class=\"_ _8\"></span>re<span class=\"_ _0\"></span>on <span class=\"_ _8\"></span>Holding Co<span class=\"_ _8\"></span>mp<span class=\"_ _0\"></span>any <span class=\"_ _8\"></span>(Hold<span class=\"_ _2b2\"> </span>Co), ch<span class=\"_ _8\"></span>e si <span class=\"_ _8\"></span>attester\u00e0, <span class=\"_ _8\"></span>pos<span class=\"_ _0\"></span>t <span class=\"_ _8\"></span>esercizio d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>lla <span class=\"_ _8\"></span>clausola di <span class=\"_ _8\"></span><span class=\"ff2\">redemption<span class=\"ff3\"> a<span class=\"_ _1\"></span>l 1<span class=\"_ _8\"></span>0,35%, ed <span class=\"_ _8\"></span>\u00e8 co<span class=\"_ _1\"></span>ntabilizzata<span class=\"_ _8\"></span> secondo il<span class=\"_ _8\"></span> criterio<span class=\"_ _2b2\"> </span></span></span>del <span class=\"_ _c\"></span><span class=\"ff2\">fa<span class=\"_ _0\"></span>ir <span class=\"_ _c\"></span>value</span> <span class=\"_ _c\"></span><span class=\"ff7\">senza <span class=\"_ _d\"></span>possibilit\u00e0 <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>rigiro <span class=\"_ _c\"></span>a <span class=\"_ _d\"></span>conto <span class=\"_ _c\"></span>e<span class=\"_ _0\"></span>conomico. <span class=\"_ _c\"></span>La <span class=\"_ _c\"></span>partecipazione, <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>valle <span class=\"_ _c\"></span>de<span class=\"_ _0\"></span>ll\u2019adeguam<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nto <span class=\"_ _c\"></span>del<span class=\"_ _2b2\"> </span></span>valore sia al <span class=\"ff2\">fair <span class=\"_ _1\"></span>value <span class=\"ff3\">che al<span class=\"_ _1\"></span> cambio di fine anno, ris<span class=\"_ _8\"></span>ulta iscritta a <span class=\"ls40\">54</span>,6 milioni di euro. </span></span>Il <span class=\"_ _0\"></span><span class=\"ff2\">fair <span class=\"_ _0\"></span>value</span> \u00e8 <span class=\"_ _0\"></span>stato <span class=\"_ _0\"></span>misurato in <span class=\"_ _0\"></span>accordo <span class=\"_ _0\"></span>con le <span class=\"_ _0\"></span>tecniche <span class=\"_ _0\"></span>valutative previste dal <span class=\"_ _0\"></span>principio IFRS <span class=\"_ _0\"></span>13 <span class=\"_ _0\"></span>che richiede <span class=\"_ _0\"></span>di<span class=\"_ _2b2\"> </span>massimizzare l\u2019utilizzo <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>dati <span class=\"_ _0\"></span>osservabili e <span class=\"_ _6\"></span>ridurre al <span class=\"_ _0\"></span>minimo <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>dati <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>osservabili al <span class=\"_ _0\"></span>fine <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>stimare <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>prezzo <span class=\"_ _0\"></span>al<span class=\"_ _2b2\"> </span>quale <span class=\"_ _0\"></span>avrebbe <span class=\"_ _0\"></span>luogo <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>regolare <span class=\"_ _6\"></span>operazione <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>il <span class=\"_ _6\"></span>trasferimento<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>dello <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>trument<span class=\"_ _8\"></span>o <span class=\"_ _6\"></span>rappresentativo di <span class=\"_ _6\"></span>capitale<span class=\"_ _2b2\"> </span>tra <span class=\"_ _c\"></span>gli <span class=\"_ _c\"></span>operat<span class=\"_ _8\"></span>or<span class=\"_ _0\"></span>i <span class=\"_ _c\"></span>di <span class=\"_ _6\"></span>mercato <span class=\"_ _c\"></span>alla <span class=\"_ _c\"></span>data <span class=\"_ _c\"></span>di <span class=\"_ _6\"></span>v<span class=\"_ _0\"></span>alutazione.<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>In <span class=\"_ _c\"></span>presenza <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>un<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>mercato <span class=\"_ _6\"></span>non <span class=\"_ _c\"></span>attivo, <span class=\"_ _c\"></span>gli <span class=\"_ _c\"></span>input<span class=\"_ _8\"></span> <span class=\"_ _d\"></span>utilizza<span class=\"_ _1\"></span>ti<span class=\"_ _2b2\"> </span>risultano coerenti<span class=\"_ _1\"></span> con il Livello 3 d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>lla gerarchia<span class=\"_ _1\"></span> de<span class=\"ls5\">l </span><span class=\"ff2\">fair value. </span>Al 31 <span class=\"_ _1\"></span>dicembre <span class=\"_ _1\"></span>2024, il <span class=\"_ _1\"></span>Gruppo ha <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ffettuato <span class=\"_ _8\"></span>una stima del <span class=\"ff2\">fair <span class=\"_ _8\"></span>value<span class=\"ff3\"> della <span class=\"_ _1\"></span>partecipazione <span class=\"_ _8\"></span>utilizzando i <span class=\"_ _1\"></span>seguenti<span class=\"_ _2b2\"> </span></span></span>input: <span class=\"_ _c\"></span>i <span class=\"_ _d\"></span>flussi <span class=\"_ _c\"></span>relativi <span class=\"_ _c\"></span>al <span class=\"_ _d\"></span>Long <span class=\"_ _c\"></span>Term <span class=\"_ _c\"></span>Operating <span class=\"_ _c\"></span>Plan <span class=\"_ _c\"></span>(LTOP) <span class=\"_ _d\"></span>aggiornati <span class=\"_ _c\"></span>dal <span class=\"_ _c\"></span>management <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>Aireon <span class=\"_ _c\"></span>nel <span class=\"_ _c\"></span>mese <span class=\"_ _c\"></span>di<span class=\"_ _2b2\"> </span>febbraio <span class=\"_ _c\"></span>2025 <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>riferibili <span class=\"_ _c\"></span>alle <span class=\"_ _d\"></span><span class=\"ff2\">assumpti<span class=\"_ _1\"></span>ons<span class=\"ff3\"> <span class=\"_ _c\"></span>esistenti <span class=\"_ _c\"></span>al <span class=\"_ _c\"></span>31 <span class=\"_ _c\"></span>dicembre <span class=\"_ _c\"></span>2024, <span class=\"_ _c\"></span>con <span class=\"_ _c\"></span>un <span class=\"_ _c\"></span>orizzonte <span class=\"_ _c\"></span>temporale <span class=\"_ _c\"></span>che <span class=\"_ _c\"></span>si<span class=\"_ _2b2\"> </span></span></span>estende <span class=\"_ _8\"></span>fino <span class=\"_ _1\"></span>al <span class=\"_ _8\"></span>2039 <span class=\"_ _8\"></span>e ch<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>recepisce, <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>continuit\u00e0 <span class=\"_ _8\"></span>con i<span class=\"_ _1\"></span>l <span class=\"_ _8\"></span>piano pr<span class=\"_ _1\"></span>ecedente, <span class=\"_ _8\"></span>l\u2019estensione <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>vita <span class=\"_ _8\"></span>utile <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span>ll\u2019asset<span class=\"_ _2b2\"> </span>tecnologico <span class=\"_ _4d\"> </span>di <span class=\"_ _4d\"> </span>ulteriori <span class=\"_ _4d\"> </span>cinque <span class=\"_ _4d\"> </span>anni, <span class=\"_ _4d\"> </span>coerentemente <span class=\"_ _d\"></span>con <span class=\"_ _4d\"> </span>la <span class=\"_ _4d\"> </span>medesima <span class=\"_ _4d\"> </span>esten<span class=\"_ _0\"></span>sione <span class=\"_ _4d\"> </span>assunta <span class=\"_ _4d\"> </span>dal <span class=\"_ _4d\"> </span>socio <span class=\"_ _4d\"> </span>Iridium<span class=\"_ _2b2\"> </span>nell\u2019esercizi<span class=\"_ _1\"></span>o <span class=\"_ _12\"> </span>2023 <span class=\"_ _12\"> </span>in <span class=\"_ _40\"> </span>rela<span class=\"ff3\">zione <span class=\"_ _12\"> </span>alla <span class=\"_ _12\"> </span>costellazione <span class=\"_ _40\"> </span>satellitare. <span class=\"_ _40\"> </span>Rispetto <span class=\"_ _12\"> </span>al <span class=\"_ _40\"> </span>piano <span class=\"_ _12\"> </span>precedente <span class=\"_ _40\"> </span>emerge <span class=\"_ _12\"> </span>una<span class=\"_ _2b2\"> </span></span>diminuzione <span class=\"_ _0\"></span>complessiva <span class=\"_ _0\"></span>dei <span class=\"_ _6\"></span>dividendi <span class=\"_ _0\"></span>distribuibili<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>n<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _6\"></span>periodo <span class=\"_ _0\"></span>fino <span class=\"_ _6\"></span>al <span class=\"_ _0\"></span>2039 <span class=\"_ _6\"></span>che <span class=\"_ _6\"></span>risente <span class=\"_ _0\"></span>dell\u2019effetto <span class=\"_ _0\"></span>combinato<span class=\"_ _2b2\"> </span>della <span class=\"_ _0\"></span>contrazione <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>margini e<span class=\"_ _0\"></span>conomici e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>manovra f<span class=\"_ _0\"></span>inanziari<span class=\"ff7\">a. <span class=\"_ _0\"></span>L\u2019inizio <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>distribuzione de<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>dividendi \u00e8<span class=\"_ _2b2\"> </span></span>attesa a decorr<span class=\"_ _1\"></span>ere dal 2028<span class=\"_ _8\"></span> e<span class=\"_ _0\"></span> viene est<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>sa per i <span class=\"ff2\">preferred</span> <span class=\"ls46\">su</span>l triennio 2<span class=\"_ _8\"></span>0<span class=\"_ _0\"></span>28-2030<span class=\"ls3a\">. </span>Ai <span class=\"_ _6\"></span>fini <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>lla <span class=\"_ _0\"></span>stima <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span><span class=\"ff2\">fair <span class=\"_ _6\"></span>value</span> <span class=\"_ _0\"></span>si <span class=\"_ _c\"></span><span class=\"ls8\">\u00e8 <span class=\"_ _0\"></span></span>considerata <span class=\"_ _6\"></span>la <span class=\"_ _0\"></span>stima <span class=\"_ _6\"></span>dei <span class=\"_ _6\"></span>dividendi <span class=\"_ _0\"></span>riportata <span class=\"_ _6\"></span><span class=\"ff7\">nell\u2019ultimo <span class=\"_ _6\"></span>piano <span class=\"_ _0\"></span>aggiornato <span class=\"_ _6\"></span>a<span class=\"_ _2b2\"> </span></span>febbraio 2<span class=\"_ _8\"></span>025, i pr<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>zzi <span class=\"_ _8\"></span>ufficiali di <span class=\"_ _8\"></span>Borsa, i <span class=\"_ _8\"></span>dati economic<span class=\"_ _8\"></span>o<span class=\"_ _0\"></span>-finanziari storici<span class=\"_ _8\"></span> e previsi<span class=\"_ _8\"></span>onali di s<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ttore <span class=\"_ _1\"></span>e la <span class=\"_ _8\"></span>media dei<span class=\"_ _2b2\"> </span>prezzi <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>mercato <span class=\"_ _6\"></span>dei <span class=\"_ _0\"></span>titoli <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>Stato <span class=\"_ _0\"></span>americani. <span class=\"_ _6\"></span>Ad <span class=\"_ _0\"></span>esito <span class=\"_ _6\"></span>dell\u2019aggior<span class=\"_ _1\"></span>namento <span class=\"_ _0\"></span>dei <span class=\"_ _6\"></span>parametri <span class=\"_ _6\"></span>di <span class=\"_ _0\"></span>input, <span class=\"_ _6\"></span>il <span class=\"_ _c\"></span><span class=\"ff2\">fair <span class=\"_ _0\"></span>value<span class=\"_ _2b2\"> </span></span>della <span class=\"_ _6\"></span>partecipazione <span class=\"_ _6\"></span>in <span class=\"_ _c\"></span>Aireon, <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>31<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>dicembre <span class=\"_ _6\"></span>2<span class=\"_ _0\"></span>024, <span class=\"_ _6\"></span>risulta <span class=\"_ _c\"></span>pari <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>54,6 <span class=\"_ _c\"></span>mili<span class=\"_ _1\"></span>oni <span class=\"_ _c\"></span>di <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>uro, <span class=\"_ _c\"></span>c<span class=\"_ _8\"></span>orrispondenti <span class=\"_ _6\"></span>a <span class=\"_ _c\"></span>56,7<span class=\"_ _2b2\"> </span>milioni di doll<span class=\"_ _1\"></span>ari, in incr<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>mento di<span class=\"_ _1\"></span> 5,3 milioni<span class=\"_ _8\"></span> d<span class=\"_ _0\"></span>i dollari,<span class=\"_ _8\"></span> corrispondente a <span class=\"_ _1\"></span>8,1 milion<span class=\"_ _1\"></span>i di euro, ri<span class=\"_ _8\"></span>spetto al dato del<span class=\"_ _2b2\"> </span>31 dicembre 2<span class=\"_ _8\"></span>0<span class=\"_ _0\"></span>23 <span class=\"ff7\">tenuto c<span class=\"_ _1\"></span>onto anche dell<span class=\"_ _1\"></span>\u2019apprezzam<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nto della val<span class=\"_ _1\"></span>uta statuniten<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>e<span class=\"ff3 ls3\">. </span></span>Il <span class=\"_ _6\"></span>modello <span class=\"_ _0\"></span>valutativo <span class=\"_ _6\"></span>utilizza<span class=\"_ _1\"></span>to <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _6\"></span>fondato <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ulle <span class=\"_ _0\"></span>seguenti <span class=\"_ _0\"></span>assunzioni: <span class=\"_ _6\"></span>i) <span class=\"_ _c\"></span><span class=\"ff2\">fair <span class=\"_ _0\"></span>value</span>, <span class=\"_ _6\"></span>determinato <span class=\"_ _0\"></span>nella <span class=\"_ _6\"></span>prospetti<span class=\"_ _1\"></span>va<span class=\"_ _2b2\"> </span>equity-side<span class=\"ff7\">, <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>base <span class=\"_ _c\"></span>ad<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>un <span class=\"_ _6\"></span>modello <span class=\"_ _6\"></span>finanziario <span class=\"_ _6\"></span>basato <span class=\"_ _6\"></span>sull\u2019attualizzazione <span class=\"_ _6\"></span>dei <span class=\"_ _6\"></span>dividendi <span class=\"_ _6\"></span>distribuibili <span class=\"_ _6\"></span>desunti <span class=\"_ _6\"></span>nel<span class=\"_ _2b2\"> </span></span>periodo esplicito <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>piano; ii) <span class=\"_ _0\"></span>il v<span class=\"_ _0\"></span>alore <span class=\"_ _0\"></span>terminal<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dell\u2019investi<span class=\"_ _1\"></span>mento \u00e8 <span class=\"_ _0\"></span>determinato ipotizzando un <span class=\"_ _0\"></span>flusso di <span class=\"_ _0\"></span>cassa<span class=\"_ _2b2\"> </span>sostenibile <span class=\"_ _4d\"> </span>ad <span class=\"_ _4d\"> </span>un <span class=\"_ _b\"> </span>tasso <span class=\"_ _4d\"> </span>di <span class=\"_ _b\"> </span>crescita <span class=\"_ _4d\"> </span>m<span class=\"_ _0\"></span>edio <span class=\"_ _b\"> </span>nominale <span class=\"_ _4d\"> </span>(g-rate) <span class=\"_ _4d\"> </span>di <span class=\"_ _b\"> </span>lungo <span class=\"_ _4d\"> </span>periodo; <span class=\"_ _4d\"> </span>iii) <span class=\"_ _b\"> </span>il <span class=\"_ _4d\"> </span>tasso <span class=\"_ _b\"> </span>di <span class=\"_ _4d\"> </span>attualizzazione<span class=\"_ _2b2\"> </span>utilizzato <span class=\"_ _8\"></span>\u00e8 il <span class=\"_ _8\"></span>Cost of <span class=\"_ _1\"></span>Capital <span class=\"_ _8\"></span>(Ke) pari <span class=\"_ _8\"></span>al 15,31<span class=\"_ _1\"></span>% (<span class=\"_ _1\"></span>15,58% nel <span class=\"_ _8\"></span>2023), ca<span class=\"_ _1\"></span>lcolato <span class=\"_ _8\"></span>mediante la<span class=\"_ _8\"></span> metodologia <span class=\"_ _8\"></span>del CAPM<span class=\"_ _2b2\"> </span>(Capital Asset<span class=\"_ _1\"></span> Pricing Model<span class=\"_ _1\"></span>). Al fine di verificare la robu<span class=\"_ _8\"></span>stezza della stima del <span class=\"ff2\">fair value</span> <span class=\"ff7\">\u00e8 stata condotta<span class=\"_ _1\"></span> un\u2019anali<span class=\"_ _1\"></span>si di sensitivit\u00e0 rigua<span class=\"_ _8\"></span>rd<span class=\"_ _0\"></span>ante i<span class=\"_ _2b2\"> </span></span>parametri <span class=\"_ _4d\"> </span>Ke <span class=\"_ _b\"> </span>e <span class=\"_ _b\"> </span>tasso <span class=\"_ _b\"> </span>g <span class=\"_ _b\"> </span>di <span class=\"_ _b\"> </span>crescita: <span class=\"_ _b\"> </span>mantenendo<span class=\"_ _8\"></span> <span class=\"_ _7\"> </span>costante <span class=\"_ _b\"> </span>il <span class=\"_ _4d\"> </span>fattore <span class=\"_ _b\"> </span>di <span class=\"_ _b\"> </span>crescita <span class=\"_ _4d\"> </span>al <span class=\"_ _b\"> </span>2,6% <span class=\"_ _b\"> </span>ed <span class=\"_ _b\"> </span>ipotizzando <span class=\"_ _4d\"> </span>una<span class=\"_ _2b2\"> </span>variazione Ke <span class=\"_ _0\"></span>pari <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>+/-0,5%, il <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>partecipaz<span class=\"_ _8\"></span>ione <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>apprezzerebbe/d<span class=\"_ _1\"></span>eprezzerebbe <span class=\"_ _0\"></span>rispettivamente di<span class=\"_ _2b2\"> </span>circa 2,5 mili<span class=\"_ _1\"></span>oni di dollari. La <span class=\"_ _d\"></span>voce <span class=\"_ _c\"></span>Partecipazioni <span class=\"_ _d\"></span>in <span class=\"_ _c\"></span>altre <span class=\"_ _d\"></span>imprese <span class=\"_ _c\"></span>accoglie <span class=\"_ _d\"></span>inoltre <span class=\"_ _c\"></span>la <span class=\"_ _d\"></span>quota <span class=\"_ _d\"></span>del <span class=\"_ _d\"></span>16,67% <span class=\"_ _c\"></span>detenuta <span class=\"_ _d\"></span>dalla <span class=\"_ _c\"></span>Capogruppo <span class=\"_ _c\"></span>nel<span class=\"_ _2b2\"> </span>capitale sociale <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>societ\u00e0<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>diritto f<span class=\"_ _0\"></span>rances<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>ESSP <span class=\"_ _0\"></span>SaS, <span class=\"_ _0\"></span>societ\u00e0 in <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>partecipano i <span class=\"_ _0\"></span>principali <span class=\"_ _6\"></span><span class=\"ff2\">service <span class=\"_ _0\"></span>provider<span class=\"_ _2b2\"> </span></span>europei e <span class=\"_ _0\"></span>che ha <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>oggetto la gestione del <span class=\"_ _0\"></span>sistema di navigazione satellitare EGNOS <span class=\"_ _0\"></span>e la <span class=\"_ _0\"></span>fornitura dei re<span class=\"_ _0\"></span>lativi<span class=\"_ _2b2\"> </span>servizi, <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>nel 20<span class=\"_ _1\"></span>24 <span class=\"_ _8\"></span>ha eroga<span class=\"_ _8\"></span>to un <span class=\"_ _8\"></span>dividendo <span class=\"_ _8\"></span>di <span class=\"_ _1\"></span>667 <span class=\"_ _8\"></span>migliaia <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>uro, i<span class=\"_ _8\"></span>n <span class=\"ls5\">in</span><span class=\"ff7\">crement<span class=\"_ _1\"></span>o <span class=\"_ _8\"></span>rispetto <span class=\"_ _8\"></span>all\u2019erogato <span class=\"_ _8\"></span>del 2<span class=\"_ _1\"></span>02<span class=\"ff3\">3<span class=\"_ _2b2\"> </span></span></span>(583 migliaia<span class=\"_ _1\"></span> di euro).  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-640": {
   "value": "10.<span class=\"ffa ls0\"> <span class=\"_ _113\"> </span><span class=\"ff3\">Attivit\u00e0 finanziarie correnti non correnti </span></span><span class=\"ffa ls0\"><span class=\"ff3\"> </span></span>Le <span class=\"_ _0\"></span>attivit\u00e0 f<span class=\"_ _0\"></span>inanziari<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>correnti <span class=\"_ _0\"></span>ammontano a <span class=\"_ _6\"></span>344 migliaia <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>euro <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>subiscono <span class=\"_ _0\"></span>variazioni <span class=\"_ _0\"></span>rispetto <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31<span class=\"_ _2b2\"> </span> dicembre 2023",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-587": {
   "value": "10.<span class=\"ffa ls0\"> <span class=\"_ _113\"> </span><span class=\"ff3\">Attivit\u00e0 finanziarie correnti non correnti </span></span>Le <span class=\"_ _0\"></span>attivit\u00e0 f<span class=\"_ _0\"></span>inanziari<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>correnti <span class=\"_ _0\"></span>ammontano a <span class=\"_ _6\"></span>344 migliaia <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>euro <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>subiscono <span class=\"_ _0\"></span>variazioni <span class=\"_ _0\"></span>rispetto <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31<span class=\"_ _2b2\"> </span>dicembre 2023. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-588": {
   "value": "11.<span class=\"ffa ls0\"> <span class=\"_ _113\"> </span><span class=\"ff3\">Attivit\u00e0 per imposte anticipate e passivit\u00e0 per imposte differite </span></span>Le <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>imposte <span class=\"_ _0\"></span>anticipate <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>le <span class=\"_ _6\"></span>passivit\u00e0 <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>imposte differite, <span class=\"_ _0\"></span>nonch\u00e9 <span class=\"_ _6\"></span>le attivit\u00e0 <span class=\"_ _6\"></span>per <span class=\"_ _0\"></span>imposte <span class=\"_ _0\"></span>anticipate<span class=\"_ _8\"></span> compensabili,  ove <span class=\"_ _4\"> </span>conse<span class=\"_ _1\"></span>ntito,  con <span class=\"_ _4\"> </span>le  passivit\u00e0 <span class=\"_ _4\"> </span>per  imposte <span class=\"_ _4\"> </span>differit<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>sono  dettagli<span class=\"_ _1\"></span>atamente <span class=\"_ _4\"> </span>riportate  nel prospetto seguente con separata indicazione degli importi con <span class=\"_ _0\"></span>effetto a conto e<span class=\"_ _0\"></span>conomico e quelli con impatto nelle altre com<span class=\"_ _1\"></span>ponenti di Conto Eco<span class=\"_ _8\"></span>nom<span class=\"_ _0\"></span>ico Comple<span class=\"_ _8\"></span>ss<span class=\"_ _0\"></span>ivo (Patri<span class=\"_ _8\"></span>monio Netto). La movim<span class=\"_ _1\"></span>entazione dell<span class=\"_ _8\"></span>\u2019<span class=\"_ _0\"></span>esercizio <span class=\"_ _1\"></span>delle attivit\u00e0<span class=\"_ _1\"></span> per imp<span class=\"_ _8\"></span>os<span class=\"_ _0\"></span>te anticipat<span class=\"_ _8\"></span>e e delle pa<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>sivit\u00e0 <span class=\"_ _8\"></span>pe<span class=\"_ _0\"></span>r imposte <span class=\"_ _8\"></span>differite che<span class=\"_ _2b2\"> </span>presentano, <span class=\"_ _c\"></span>rispettivamente, <span class=\"_ _c\"></span>a <span class=\"_ _d\"></span>fine <span class=\"_ _d\"></span>2024 <span class=\"_ _d\"> </span>un <span class=\"_ _d\"></span>saldo <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>31<span class=\"ls3\">.5<span class=\"lsa\">78</span></span> <span class=\"_ _d\"></span>migliaia <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>euro <span class=\"_ _d\"></span>e <span class=\"_ _d\"></span>4.365 <span class=\"_ _d\"></span>migliaia <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>euro, <span class=\"_ _d\"></span>\u00e8 <span class=\"_ _d\"></span>da<span class=\"_ _2b2\"> </span>attribuire ai segu<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nti effetti<span class=\"_ _8\"></span>:<span class=\"_ _2b2\"> </span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff7\">la rilevazione d<span class=\"_ _1\"></span>ella fiscali<span class=\"_ _1\"></span>t\u00e0 differita<span class=\"_ _8\"></span> associata all\u2019attual<span class=\"_ _1\"></span>izzazione dei<span class=\"_ _8\"></span> crediti e <span class=\"_ _0\"></span><span class=\"ff3\">debiti per<span class=\"_ _1\"></span> balance p<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>r la quota<span class=\"_ _2b2\"> </span></span></span></span>iscritta <span class=\"_ _0\"></span>nell\u2019esercizio <span class=\"_ _0\"></span>202<span class=\"ff3\">4 <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>rigiro <span class=\"_ _6\"></span>della <span class=\"_ _0\"></span>fiscalit\u00e0 <span class=\"_ _0\"></span>differita <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>crediti <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>debiti <span class=\"_ _0\"></span>per <span class=\"_ _6\"></span>la <span class=\"_ _0\"></span>qu<span class=\"_ _0\"></span>ota <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>competenza<span class=\"_ _2b2\"> </span></span>dell\u2019esercizi<span class=\"_ _1\"></span>o 202<span class=\"ff3\">4<span class=\"ls37\">; </span></span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff7\">l\u2019utilizzo <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>nu<span class=\"_ _8\"></span>ov<span class=\"_ _0\"></span>a <span class=\"_ _c\"></span>isc<span class=\"_ _8\"></span>rizione <span class=\"_ _c\"></span>dei <span class=\"_ _c\"></span>fondi <span class=\"_ _c\"></span>ri<span class=\"_ _8\"></span>schi <span class=\"_ _c\"></span>tassati <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>del <span class=\"_ _6\"></span>f<span class=\"_ _0\"></span>ondo <span class=\"_ _6\"></span>sv<span class=\"_ _0\"></span>alutazion<span class=\"_ _1\"></span>e <span class=\"_ _c\"></span>crediti<span class=\"_ _8\"></span>,<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>a <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>eguito <span class=\"_ _c\"></span>d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>gli <span class=\"_ _c\"></span>eve<span class=\"_ _1\"></span>nti<span class=\"_ _2b2\"> </span></span></span>commentati alle <span class=\"_ _8\"></span>note n. 13 e 19<span class=\"ls37\">; </span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff3\">il <span class=\"_ _8\"></span>reversal <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>fiscal<span class=\"_ _8\"></span>it\u00e0 <span class=\"_ _8\"></span>differita <span class=\"_ _8\"></span>iscritta <span class=\"_ _8\"></span>sulla<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>contabili<span class=\"_ _1\"></span>zzazione <span class=\"_ _8\"></span>del <span class=\"_ _16\"></span>T<span class=\"_ _0\"></span>FR <span class=\"_ _8\"></span>secondo <span class=\"_ _8\"></span>lo <span class=\"_ _16\"></span>I<span class=\"_ _0\"></span>AS <span class=\"_ _8\"></span>19 <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>riallineam<span class=\"_ _1\"></span>ento<span class=\"_ _2b2\"> </span></span></span>del <span class=\"_ _6\"></span>valore <span class=\"_ _c\"></span>contabile <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>f<span class=\"_ _0\"></span>iscal<span class=\"_ _1\"></span>e <span class=\"_ _c\"></span>del <span class=\"_ _6\"></span>fondo <span class=\"_ _6\"></span>TFR <span class=\"_ _c\"></span>con <span class=\"_ _6\"></span>impatto <span class=\"_ _6\"></span>sia <span class=\"_ _c\"></span>nelle <span class=\"_ _c\"></span>altre <span class=\"_ _c\"></span>c<span class=\"_ _8\"></span>omponenti <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _6\"></span>conto <span class=\"_ _c\"></span>econo<span class=\"_ _1\"></span>mico<span class=\"_ _2b2\"> </span>complessivo ch<span class=\"_ _1\"></span>e a conto economico;<span class=\"_ _2b2\"> </span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff3\">al  rigiro  della <span class=\"_ _7\"> </span>fiscalit\u00e0  anti<span class=\"_ _8\"></span>cipata  sul  <span class=\"ff2\">fair  value</span>  della<span class=\"_ _8\"></span>  partecipazione  in  Ai<span class=\"_ _8\"></span>reon  LLC  come <span class=\"_ _7\"> </span>riportato  nel<span class=\"_ _2b2\"> </span></span></span>commento alla<span class=\"_ _1\"></span> nota n.9; \u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff7\">alla <span class=\"_ _4\"> </span>rilevazione <span class=\"_ _40\"> </span>e <span class=\"_ _4\"> </span>rigiro <span class=\"_ _40\"> </span>a <span class=\"_ _4\"> </span>conto <span class=\"_ _4\"> </span>economico <span class=\"_ _4\"> </span>dell\u2019eliminazione <span class=\"_ _4\"> </span>dei <span class=\"_ _4\"> </span>margini <span class=\"_ _40\"> </span>sull<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _40\"> </span>operazioni <span class=\"_ _4\"> </span>effettuate<span class=\"_ _2b2\"> </span></span></span>nell\u2019ambito del <span class=\"_ _8\"></span>Gruppo;<span class=\"_ _2b2\"> </span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff3\">al <span class=\"_ _8\"></span>rigiro della <span class=\"_ _8\"></span>fiscali<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _8\"></span>differita <span class=\"_ _8\"></span>associata <span class=\"_ _8\"></span>al proc<span class=\"_ _1\"></span>esso <span class=\"_ _8\"></span>di <span class=\"_ _1\"></span>Purchase <span class=\"_ _8\"></span>Price <span class=\"_ _8\"></span>Allocation <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>controllata <span class=\"_ _8\"></span>IDS Air<span class=\"_ _8\"></span>Nav.<span class=\"_ _2b2\"> </span></span></span>Il <span class=\"_ _c\"></span>Gruppo <span class=\"_ _6\"></span>ritiene <span class=\"_ _c\"></span>ragion<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>volmente <span class=\"_ _c\"></span>r<span class=\"_ _1\"></span>ecuperabili <span class=\"_ _6\"></span>le <span class=\"_ _c\"></span>imposte <span class=\"_ _c\"></span>a<span class=\"_ _8\"></span>nticipate <span class=\"_ _c\"></span>iscritte <span class=\"_ _c\"></span>s<span class=\"_ _8\"></span>ulla <span class=\"_ _c\"></span>base <span class=\"_ _c\"></span>degli <span class=\"_ _6\"></span>imponibili <span class=\"_ _c\"></span>fisc<span class=\"_ _8\"></span>ali<span class=\"_ _2b2\"> </span>prospettici de<span class=\"_ _1\"></span>sumibili dai pi<span class=\"_ _8\"></span>ani approvati. <table class=\"s w4db h503\" id=\"_8f275ee0-6952-4833-a313-76666ceb826f\"><tr><td></td><td></td><td class=\"c x489 y1ee7 w1cf h27d\"><div class=\"t m3f x7f h277 y1295 ff6 fs88 fc0 sc0 ls0 ws0\">al 31<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>12.2023<span class=\"_ _2b2\"> </span></div></td><td class=\"c x48a y1ee9 w4dc h4d5\"><div class=\"t m3f x1ae h277 y1ee8 ff6 fs88 fc0 sc0 ls0 ws0\">Inc<span class=\"_ _0\"></span>r.to/d<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>r.to con<span class=\"_ _2b2\"> </span></div></td><td class=\"c x48b y1eea w4dd h4d5\"><div class=\"t m3f x1ae h277 y1ee8 ff6 fs88 fc0 sc0 ls0 ws0\">impatto a CE<span class=\"_ _2b2\"> </span></div></td><td class=\"c x48c y1ee9 w4dc h4d5\"><div class=\"t m3f x1ae h277 y1ee8 ff6 fs88 fc0 sc0 ls0 ws0\">Inc<span class=\"_ _0\"></span>r.to/d<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>r.to con<span class=\"_ _2b2\"> </span></div></td><td class=\"c x48d y1eea w4de h4d5\"><div class=\"t m3f x1ae h277 y1ee8 ff6 fs88 fc0 sc0 ls0 ws0\">impatto a PN<span class=\"_ _2b2\"> </span></div></td><td></td><td></td><td class=\"c x48e y1ee7 w1cf h27d\"><div class=\"t m3f x7f h277 y1295 ff6 fs88 fc0 sc0 ls0 ws0\">al 31<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>12.2024<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td class=\"c x48f y1eeb w4df h504\"><div class=\"t m3f x1ae h277 y1ee8 ff6 fs88 fc0 sc0 ls0 ws0\">Di<span class=\"_ _8\"></span>f<span class=\"_ _0\"></span>ferenz</div></td><td class=\"c x490 y1eeb w4e0 h504\"><div class=\"t m3f x1ae h277 y1ee8 ff6 fs88 fc0 sc0 ls0 ws0\">Imp<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ste</div></td><td class=\"c x491 y1eeb w4df h504\"><div class=\"t m3f x1ae h277 y1ee8 ff6 fs88 fc0 sc0 ls0 ws0\">Di<span class=\"_ _8\"></span>f<span class=\"_ _0\"></span>ferenz</div></td><td class=\"c x492 y1eeb w4e0 h504\"><div class=\"t m3f x1ae h277 y1ee8 ff6 fs88 fc0 sc0 ls0 ws0\">Imp<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ste</div></td><td class=\"c x493 y1eeb w4e1 h504\"><div class=\"t m3f x1ae h277 y1ee8 ff6 fs88 fc0 sc0 ls0 ws0\">Di<span class=\"_ _8\"></span>f<span class=\"_ _0\"></span>ferenz</div></td><td class=\"c x494 y1eeb w4e0 h504\"><div class=\"t m3f x1ae h277 y1ee8 ff6 fs88 fc0 sc0 ls0 ws0\">Imp<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ste<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x495 y1eeb w4e1 h504\"><div class=\"t m3f x1ae h277 y1ee8 ff6 fs88 fc0 sc0 ls0 ws0\">Di<span class=\"_ _8\"></span>f<span class=\"_ _0\"></span>ferenz</div></td><td class=\"c x496 y1eeb w4e0 h504\"><div class=\"t m3f x1ae h277 y1ee8 ff6 fs88 fc0 sc0 ls0 ws0\">Imp<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ste<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x498 y1eec w4e2 h4d5\"><div class=\"t m3f x1ae h277 y1ee8 ff6 fs88 fc0 sc0 lsd4 ws0\">e<span class=\"_ _2b2\"> </span></div><div class=\"t m3f x497 h277 y1ee8 ff6 fs88 fc0 sc0 ls0 ws0\">antic/d<span class=\"_ _0\"></span>iff<span class=\"_ _2b2\"> </span></div></td><td class=\"c x49a y1eec w4e3 h4d5\" colspan=\"2\"><div class=\"t m3f x1ae h277 y1ee8 ff6 fs88 fc0 sc0 lsd4 ws0\">e<span class=\"_ _2b2\"> </span></div><div class=\"t m3f x499 h277 y1ee8 ff6 fs88 fc0 sc0 ls0 ws0\">antic/d<span class=\"_ _0\"></span>iff<span class=\"_ _2b2\"> </span></div></td><td class=\"c x49c y1eec w4e4 h4d5\" colspan=\"2\"><div class=\"t m3f x1ae h277 y1ee8 ff6 fs88 fc0 sc0 lsd4 ws0\">e<span class=\"_ _2b2\"> </span></div><div class=\"t m3f x49b h277 y1ee8 ff6 fs88 fc0 sc0 ls0 ws0\">antic/d<span class=\"_ _0\"></span>iff<span class=\"_ _2b2\"> </span></div></td><td class=\"c x49d y1eec w4e1 h4d5\" colspan=\"2\"><div class=\"t m3f x1ae h277 y1ee8 ff6 fs88 fc0 sc0 ls0 ws0\">Di<span class=\"_ _8\"></span>f<span class=\"_ _0\"></span>ferenz<span class=\"_ _2b2\"> </span></div></td><td class=\"c x49e y1eec w4e2 h4d5\"><div class=\"t m3f x1ae h277 y1ee8 ff6 fs88 fc0 sc0 lsd4 ws0\">e<span class=\"_ _2b2\"> </span></div><div class=\"t m3f x497 h277 y1ee8 ff6 fs88 fc0 sc0 ls0 ws0\">antic/d<span class=\"_ _0\"></span>iff<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td class=\"c x49f y1eed w4e5 h4d5\" colspan=\"2\"><div class=\"t m3f x1ae h277 y1ee8 ff6 fs88 fc0 sc0 ls0 ws0\">tempo<span class=\"_ _0\"></span>ran<span class=\"_ _2b2\"> </span></div></td><td class=\"c x4a1 y1eed w4e6 h4d5\" colspan=\"2\"><div class=\"t m3f x1ae h277 y1ee8 ff6 fs88 fc0 sc0 lsd4 ws0\">er<span class=\"_ _2b2\"> </span></div><div class=\"t m3f x4a0 h277 y1ee8 ff6 fs88 fc0 sc0 ls0 ws0\">tempo<span class=\"_ _0\"></span>ran<span class=\"_ _2b2\"> </span></div></td><td class=\"c x4a3 y1eed w4e7 h4d5\"><div class=\"t m3f x1ae h277 y1ee8 ff6 fs88 fc0 sc0 lsd4 ws0\">er<span class=\"_ _2b2\"> </span></div><div class=\"t m3f x4a2 h277 y1ee8 ff6 fs88 fc0 sc0 ls0 ws0\">tempo<span class=\"_ _0\"></span>ran<span class=\"_ _2b2\"> </span></div></td><td class=\"c x4a4 y1eed w4e8 h4d5\"><div class=\"t m3f x1ae h277 y1ee8 ff6 fs88 fc0 sc0 lsd4 ws0\">er<span class=\"_ _2b2\"> </span></div></td><td class=\"c x4a6 y1eed w4e9 h4d5\" colspan=\"2\"><div class=\"t m3f x1ae h277 y1ee8 ff6 fs88 fc0 sc0 ls0 ws0\">e cam<span class=\"_ _0\"></span>bi<span class=\"_ _2b2\"> </span></div><div class=\"t m3f x4a5 h277 y1ee8 ff6 fs88 fc0 sc0 ls0 ws0\">tempo<span class=\"_ _0\"></span>ran<span class=\"_ _2b2\"> </span></div></td><td class=\"c x4a7 y1eed w4e8 h4d5\"><div class=\"t m3f x1ae h277 y1ee8 ff6 fs88 fc0 sc0 lsd4 ws0\">er<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1eee w4ea h4d5\"><div class=\"t m3f x1ae h277 y1ee8 ff6 fs88 fc0 sc0 ls0 ws0\">Atti<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>it\u00e0 per<span class=\"_ _8\"></span> imp<span class=\"_ _0\"></span>oste anticipate<span class=\"_ _2b2\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1af y1ef0 w4eb h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 ls0 ws0\">Fond<span class=\"_ _8\"></span>i ta<span class=\"_ _0\"></span>ssati<span class=\"_ _2b2\"> </span></div></td><td class=\"c x4a8 y1ef1 w4ec h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 ls0 ws0\">45<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>028</div></td><td class=\"c x4a9 y1ef1 w4ed h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 ls0 ws0\">10.805<span class=\"_ _2b2\"> </span></div></td><td class=\"c x4aa y1ef1 w4ee h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 lsd5 ws0\">658<span class=\"_ _2b2\"> </span></div></td><td class=\"c x4ab y1ef1 w4ef h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 lsd5 ws0\">159<span class=\"_ _2b2\"> </span></div></td><td class=\"c x4ac y1ef1 w4f0 h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x4ad y1ef1 w4f0 h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x4ae y1ef1 w4f1 h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 ls0 ws0\">0</div></td><td class=\"c x4af y1ef1 w4f2 h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 ls0 ws0\">45.686</div></td><td class=\"c x4b0 y1ef1 w4f3 h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 ls0 ws0\">1<span class=\"_ _1\"></span>0.964<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1ef2 w1ce h278\"><div class=\"t m3f xe7 h279 y129b ff4 fs88 fc0 sc0 ls0 ws0\">Svalu<span class=\"_ _8\"></span>ta<span class=\"_ _0\"></span>zione rim<span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>nen<span class=\"_ _8\"></span>ze<span class=\"_ _2b2\"> </span></div></td><td class=\"c x4b1 y1ef3 w4f4 h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 lsd6 ws0\">9.494</div></td><td class=\"c x4b2 y1ef3 w4f5 h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 lsd6 ws0\">2.<span class=\"_ _0\"></span>278<span class=\"_ _2b2\"> </span></div></td><td class=\"c x4b3 y1ef3 w4ef h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 lsd5 ws0\">319<span class=\"_ _2b2\"> </span></div></td><td class=\"c x4b4 y1ef3 w4f6 h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 lsd5 ws0\">77<span class=\"_ _2b2\"> </span></div></td><td class=\"c x4b5 y1ef3 w4f1 h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x4b6 y1ef3 w4f0 h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x4b7 y1ef3 w4f0 h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 ls0 ws0\">0</div></td><td class=\"c x4b8 y1ef3 w4f5 h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 lsd6 ws0\">9.<span class=\"_ _0\"></span>813</div></td><td class=\"c x4b9 y1ef3 w4f5 h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 lsd6 ws0\">2.<span class=\"_ _0\"></span>355<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1ef2 w1ce h278\"><div class=\"t m3f xe7 h279 y129d ff4 fs88 fc0 sc0 ls0 ws0\">Attu<span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>lizzazione cred<span class=\"_ _8\"></span>iti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x4a8 y1ef4 w4ec h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 ls0 ws0\">14<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>834</div></td><td class=\"c x4ba y1ef4 w4f4 h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 lsd6 ws0\">3.561</div></td><td class=\"c x4bb y1ef4 w4f7 h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 ls0 ws0\">(5.257)</div></td><td class=\"c x4bc y1ef4 w4f8 h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 ls0 ws0\">(<span class=\"_ _8\"></span>1.<span class=\"_ _0\"></span>262)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x4bd y1ef4 w4f0 h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x4be y1ef4 w4f0 h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x4bf y1ef4 w4f0 h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 ls0 ws0\">0</div></td><td class=\"c x4c0 y1ef4 w4f5 h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 lsd6 ws0\">9.<span class=\"_ _0\"></span>577</div></td><td class=\"c x4c1 y1ef4 w4f9 h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 lsd6 ws0\">2.299<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1ef2 w1ce h278\"><div class=\"t m3f xe7 h279 y129f ff4 fs88 fc0 sc0 ls0 ws0\">Ef<span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>etto f<span class=\"_ _0\"></span>isca<span class=\"_ _0\"></span>le IFRS co<span class=\"_ _0\"></span>nversi<span class=\"_ _8\"></span>o<span class=\"_ _0\"></span>n<span class=\"_ _2b2\"> </span></div></td><td class=\"c x4c2 y1ef5 w4fa h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 lsd6 ws0\">296<span class=\"_ _2b2\"> </span></div></td><td class=\"c x4c3 y1ef5 w4fb h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 lsd6 ws0\">91<span class=\"_ _2b2\"> </span></div></td><td class=\"c x4c4 y1ef5 w4fc h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x4c5 y1ef5 w4f1 h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x4c6 y1ef5 w4f0 h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x4c7 y1ef5 w4f0 h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x4c8 y1ef5 w4f0 h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x4c9 y1ef5 w4fd h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 lsd6 ws0\">296<span class=\"_ _2b2\"> </span></div></td><td class=\"c x4ca y1ef5 w4fb h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 lsd6 ws0\">91<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1ef2 w1ce h278\"><div class=\"t m3f xe7 h279 y12a1 ff4 fs88 fc0 sc0 ls0 ws0\">Attu<span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>lizzazione TFR<span class=\"_ _2b2\"> </span></div></td><td class=\"c x4cb y1ef6 w4fb h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 lsd6 ws0\">13<span class=\"_ _2b2\"> </span></div></td><td class=\"c x4cc y1ef6 w4fe h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 lsd6 ws0\">3<span class=\"_ _2b2\"> </span></div></td><td class=\"c x4cd y1ef6 w4f0 h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x4ce y1ef6 w4f0 h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x4cf y1ef6 w4ff h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 ls0 ws0\">(<span class=\"_ _8\"></span>13)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x4d0 y1ef6 w500 h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 ls0 ws0\">(3<span class=\"_ _1\"></span>)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x4d1 y1ef6 w501 h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x4d2 y1ef6 w502 h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 lsd5 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x4d3 y1ef6 w503 h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 lsd5 ws0\">0<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1ef2 w1ce h278\"><div class=\"t m3f xe7 h279 y12a3 ff4 fs88 fc0 sc0 ls0 ws0\">Qu<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span>ta TFR non d<span class=\"_ _8\"></span>educib<span class=\"_ _1\"></span>ile<span class=\"_ _2b2\"> </span></div></td><td class=\"c x4b1 y1ef7 w4f4 h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 lsd6 ws0\">1.109<span class=\"_ _2b2\"> </span></div></td><td class=\"c x4d4 y1ef7 w504 h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 lsd6 ws0\">267</div></td><td class=\"c x4d5 y1ef7 w4f7 h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 ls0 ws0\">(1.109)</div></td><td class=\"c x4d6 y1ef7 w505 h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 ls0 ws0\">(267<span class=\"_ _1\"></span>)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x4d7 y1ef7 w4f0 h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x4d8 y1ef7 w4f0 h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x4d9 y1ef7 w4f0 h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x4da y1ef7 w503 h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 lsd5 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x4db y1ef7 w503 h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 lsd5 ws0\">0<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1ef2 w1ce h278\"><div class=\"t m3f xe7 h279 y12a5 ff4 fs88 fc0 sc0 ls0 ws0\">Fair v<span class=\"_ _1\"></span>alue d<span class=\"_ _8\"></span>erivato<span class=\"_ _2b2\"> </span></div></td><td class=\"c x4dc y1ef8 w4fe h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 lsd6 ws0\">4<span class=\"_ _2b2\"> </span></div></td><td class=\"c x4dd y1ef8 w4fe h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 lsd6 ws0\">1<span class=\"_ _2b2\"> </span></div></td><td class=\"c x4de y1ef8 w4f0 h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x4df y1ef8 w4f0 h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x4e0 y1ef8 w4f0 h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x4e1 y1ef8 w4f1 h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x4e2 y1ef8 w501 h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x4e3 y1ef8 w506 h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 lsd6 ws0\">4<span class=\"_ _2b2\"> </span></div></td><td class=\"c x4e4 y1ef8 w506 h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 lsd6 ws0\">1<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1ef2 w1ce h278\"><div class=\"t m3f xe7 h279 y12a7 ff4 fs88 fc0 sc0 ls0 ws0\">Fair v<span class=\"_ _1\"></span>alue p<span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>rtecipazione<span class=\"_ _2b2\"> </span></div></td><td class=\"c x4e5 y1ef9 w507 h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 ls0 ws0\">9.198</div></td><td class=\"c x4e6 y1ef9 w4f4 h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 lsd6 ws0\">1.867<span class=\"_ _2b2\"> </span></div></td><td class=\"c x4e7 y1ef9 w4f0 h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x4e8 y1ef9 w4f0 h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 ls0 ws0\">0</div></td><td class=\"c x4e9 y1ef9 w508 h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 ls0 ws0\">(5.102)</div></td><td class=\"c x4ea y1ef9 w509 h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 ls0 ws0\">(1<span class=\"_ _1\"></span>.071)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x4eb y1ef9 w4ef h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 lsd5 ws0\">119</div></td><td class=\"c x4ec y1ef9 w50a h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 lsd6 ws0\">4.096<span class=\"_ _2b2\"> </span></div></td><td class=\"c x4ed y1ef9 w4fd h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 lsd6 ws0\">915<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1ef2 w1ce h278\"><div class=\"t m3f xe7 h279 y12a9 ff4 fs88 fc0 sc0 ls0 ws0\">Al<span class=\"_ _1\"></span>tri<span class=\"_ _2b2\"> </span></div></td><td class=\"c x4a8 y1efa w4ec h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 ls0 ws0\">61<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>258</div></td><td class=\"c x4a9 y1efa w4ed h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 ls0 ws0\">14.716</div></td><td class=\"c x4ee y1efa w50b h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 ls0 ws0\">(1.028)</div></td><td class=\"c x4ef y1efa w50c h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 ls0 ws0\">(327)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x4f0 y1efa w4f0 h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x4f1 y1efa w4f0 h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x4f2 y1efa w4ee h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 lsd5 ws0\">564</div></td><td class=\"c x4f3 y1efa w4f3 h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 ls0 ws0\">6<span class=\"_ _1\"></span>0.230</div></td><td class=\"c x4f4 y1efa w4f2 h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 ls0 ws0\">14.953<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1ef2 w1ce h278\"><div class=\"t m3f xe7 h277 y12ab ff6 fs88 fc0 sc0 ls0 ws0\">Totale<span class=\"_ _2b2\"> </span></div></td><td class=\"c x4f5 y1efc w50d h4d5\"><div class=\"t m3f x1ae h277 y1efb ff6 fs88 fc0 sc0 ls0 ws0\">141<span class=\"_ _1\"></span>.234</div></td><td class=\"c x4f6 y1efc w50e h4d5\"><div class=\"t m3f x1ae h277 y1efb ff6 fs88 fc0 sc0 ls0 ws0\">33<span class=\"_ _1\"></span>.589</div></td><td class=\"c x4f7 y1efc w50f h4d5\"><div class=\"t m3f x1ae h277 y1efb ff6 fs88 fc0 sc0 ls0 ws0\">(6.417)</div></td><td class=\"c x4f8 y1efc w510 h4d5\"><div class=\"t m3f x1ae h277 y1efb ff6 fs88 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>1.620)</div></td><td class=\"c x4f9 y1efc w50f h4d5\"><div class=\"t m3f x1ae h277 y1efb ff6 fs88 fc0 sc0 ls0 ws0\">(5.115)</div></td><td class=\"c x4fa y1efc w50f h4d5\"><div class=\"t m3f x1ae h277 y1efb ff6 fs88 fc0 sc0 ls0 ws0\">(1.074)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x4fb y1efc w4ee h4d5\"><div class=\"t m3f x1ae h277 y1efb ff6 fs88 fc0 sc0 lsd5 ws0\">683</div></td><td class=\"c x4fc y1efc w511 h4d5\"><div class=\"t m3f x1ae h277 y1efb ff6 fs88 fc0 sc0 ls0 ws0\">129.702</div></td><td class=\"c x4fd y1efc w512 h4d5\"><div class=\"t m3f x1ae h277 y1efb ff6 fs88 fc0 sc0 ls0 ws0\">31.578<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1efd w513 h4d5\"><div class=\"t m3f x1ae h277 y1efb ff6 fs88 fc0 sc0 ls0 ws0\">Passivit\u00e0 per<span class=\"_ _8\"></span> imp<span class=\"_ _0\"></span>oste differi<span class=\"_ _1\"></span>te<span class=\"_ _2b2\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1af y1efe w514 h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 ls0 ws0\">Al<span class=\"_ _1\"></span>tri<span class=\"_ _2b2\"> </span></div></td><td class=\"c x4b1 y1efe w4f4 h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 lsd6 ws0\">7.537</div></td><td class=\"c x4b2 y1efe w4f5 h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 lsd6 ws0\">1.<span class=\"_ _0\"></span>810<span class=\"_ _2b2\"> </span></div></td><td class=\"c x4b3 y1efe w4ef h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 lsd5 ws0\">675<span class=\"_ _2b2\"> </span></div></td><td class=\"c x4fe y1efe w4ef h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 lsd5 ws0\">162<span class=\"_ _2b2\"> </span></div></td><td class=\"c x4ff y1efe w4f1 h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x500 y1efe w4f0 h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x501 y1efe w4f0 h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 ls0 ws0\">0</div></td><td class=\"c x502 y1efe w50a h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 lsd6 ws0\">8.212</div></td><td class=\"c x503 y1efe w4f5 h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 lsd6 ws0\">1.<span class=\"_ _0\"></span>972<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1ef2 w1ce h278\"><div class=\"t m3f xe7 h279 y12b1 ff4 fs88 fc0 sc0 ls0 ws0\">Attu<span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>lizzazione d<span class=\"_ _8\"></span>ebiti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x4c2 y1eff w4fa h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 lsd6 ws0\">700<span class=\"_ _2b2\"> </span></div></td><td class=\"c x504 y1eff w4fa h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 lsd6 ws0\">169<span class=\"_ _2b2\"> </span></div></td><td class=\"c x505 y1eff w515 h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 lsd5 ws0\">458<span class=\"_ _2b2\"> </span></div></td><td class=\"c x506 y1eff w4ef h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 lsd5 ws0\">110<span class=\"_ _2b2\"> </span></div></td><td class=\"c x507 y1eff w4f0 h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x508 y1eff w4f0 h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x509 y1eff w4f1 h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 ls0 ws0\">0</div></td><td class=\"c x50a y1eff w4f5 h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 lsd6 ws0\">1.<span class=\"_ _0\"></span>158<span class=\"_ _2b2\"> </span></div></td><td class=\"c x50b y1eff w504 h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 lsd6 ws0\">279<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1ef2 w1ce h278\"><div class=\"t m3f xe7 h279 y12b3 ff4 fs88 fc0 sc0 ls0 ws0\">Ef<span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>etto f<span class=\"_ _0\"></span>isca<span class=\"_ _0\"></span>le IFRS co<span class=\"_ _0\"></span>nversi<span class=\"_ _8\"></span>o<span class=\"_ _0\"></span>n<span class=\"_ _2b2\"> </span></div></td><td class=\"c x4b1 y1f00 w4f4 h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 lsd6 ws0\">1.033<span class=\"_ _2b2\"> </span></div></td><td class=\"c x4d4 y1f00 w504 h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 lsd6 ws0\">340</div></td><td class=\"c x50c y1f00 w516 h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 ls0 ws0\">(22<span class=\"_ _8\"></span>1)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x50d y1f00 w517 h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 ls0 ws0\">(43)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x50e y1f00 w4f0 h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x50f y1f00 w4f0 h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x510 y1f00 w4f1 h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x511 y1f00 w4fd h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 lsd6 ws0\">812<span class=\"_ _2b2\"> </span></div></td><td class=\"c x512 y1f00 w504 h4db\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 lsd6 ws0\">297<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1ef2 w1ce h278\"><div class=\"t m3f xe7 h279 y12b5 ff4 fs88 fc0 sc0 ls0 ws0\">Attu<span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>lizzazione TFR<span class=\"_ _2b2\"> </span></div></td><td class=\"c x513 y1f01 w4ef h4da\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 lsd5 ws0\">182<span class=\"_ _2b2\"> </span></div></td><td class=\"c x514 y1f01 w4fb h4da\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 lsd6 ws0\">44<span class=\"_ _2b2\"> </span></div></td><td class=\"c x515 y1f01 w4fc h4da\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x516 y1f01 w4f0 h4da\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 ls0 ws0\">0</div></td><td class=\"c x517 y1f01 w518 h4da\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 ls0 ws0\">(182<span class=\"_ _8\"></span>)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x518 y1f01 w519 h4da\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 ls0 ws0\">(44)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x519 y1f01 w4f0 h4da\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x51a y1f01 w51a h4da\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 lsd5 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x51b y1f01 w503 h4da\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 lsd5 ws0\">0<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1ef2 w1ce h278\"><div class=\"t m3f xe7 h279 y12b7 ff4 fs88 fc0 sc0 ls0 ws0\">Fair v<span class=\"_ _1\"></span>alue d<span class=\"_ _8\"></span>erivato<span class=\"_ _2b2\"> </span></div></td><td class=\"c x4b1 y1f02 w4f4 h4da\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 lsd6 ws0\">2.580<span class=\"_ _2b2\"> </span></div></td><td class=\"c x4d4 y1f02 w504 h4da\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 lsd6 ws0\">620<span class=\"_ _2b2\"> </span></div></td><td class=\"c x51c y1f02 w4fc h4da\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x51d y1f02 w4f0 h4da\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x51e y1f02 w4f0 h4da\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x51f y1f02 w4f1 h4da\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x520 y1f02 w4f1 h4da\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 ls0 ws0\">0</div></td><td class=\"c x521 y1f02 w4f5 h4da\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 lsd6 ws0\">2.<span class=\"_ _0\"></span>580<span class=\"_ _2b2\"> </span></div></td><td class=\"c x522 y1f02 w504 h4da\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 lsd6 ws0\">620<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1ef2 w1ce h278\"><div class=\"t m3f xe7 h279 y12b9 ff4 fs88 fc0 sc0 lsd7 ws0\">PPA<span class=\"_ _2b2\"> </span></div></td><td class=\"c x523 y1f03 w4f0 h4da\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 ls0 ws0\">0</div></td><td class=\"c x524 y1f03 w4f5 h4da\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 lsd6 ws0\">1.<span class=\"_ _0\"></span>699<span class=\"_ _2b2\"> </span></div></td><td class=\"c x525 y1f03 w4f0 h4da\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 ls0 ws0\">0</div></td><td class=\"c x526 y1f03 w51b h4da\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 ls0 ws0\">(502)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x527 y1f03 w4f1 h4da\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x528 y1f03 w4f0 h4da\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x529 y1f03 w4f0 h4da\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x52a y1f03 w503 h4da\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 lsd5 ws0\">0</div></td><td class=\"c x52b y1f03 w4f5 h4da\"><div class=\"t m3f x1ae h279 y1eef ff4 fs88 fc0 sc0 lsd6 ws0\">1.<span class=\"_ _0\"></span>197<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1ef2 w1ce h278\"><div class=\"t m3f xe7 h277 y12bb ff6 fs88 fc0 sc0 ls0 ws0\">Totale<span class=\"_ _2b2\"> </span></div></td><td class=\"c x4a8 y1f04 w51c h4d5\"><div class=\"t m3f x1ae h277 y1efb ff6 fs88 fc0 sc0 ls0 ws0\">12<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>032</div></td><td class=\"c x52c y1f04 w51d h4d5\"><div class=\"t m3f x1ae h277 y1efb ff6 fs88 fc0 sc0 lsd6 ws0\">4.<span class=\"_ _0\"></span>682<span class=\"_ _2b2\"> </span></div></td><td class=\"c x52d y1f04 w4ef h4d5\"><div class=\"t m3f x1ae h277 y1efb ff6 fs88 fc0 sc0 lsd5 ws0\">912</div></td><td class=\"c x52e y1f04 w51e h4d5\"><div class=\"t m3f x1ae h277 y1efb ff6 fs88 fc0 sc0 ls0 ws0\">(273)</div></td><td class=\"c x52f y1f04 w51f h4d5\"><div class=\"t m3f x1ae h277 y1efb ff6 fs88 fc0 sc0 ls0 ws0\">(182)</div></td><td class=\"c x530 y1f04 w520 h4d5\"><div class=\"t m3f x1ae h277 y1efb ff6 fs88 fc0 sc0 ls0 ws0\">(44)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x531 y1f04 w4f0 h4d5\"><div class=\"t m3f x1ae h277 y1efb ff6 fs88 fc0 sc0 ls0 ws0\">0</div></td><td class=\"c x532 y1f04 w51c h4d5\"><div class=\"t m3f x1ae h277 y1efb ff6 fs88 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>2.<span class=\"_ _0\"></span>762</div></td><td class=\"c x533 y1f04 w521 h4d5\"><div class=\"t m3f x1ae h277 y1efb ff6 fs88 fc0 sc0 lsd6 ws0\">4.365<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x423 y1ef2 w1ce h278\"><div class=\"t m3f xa2 h27c y12bd ff12 fs89 fc0 sc0 ls0 ws0\">(mi<span class=\"_ _0\"></span>gli<span class=\"_ _0\"></span>aia di <span class=\"_ _0\"></span>euro)<span class=\"_ _2b2\"> </span></div></td></tr></table>31.<span class=\"ffa ls0\"> <span class=\"_ _113\"> </span><span class=\"ff3\">Imposte </span></span>Le <span class=\"_ _6\"></span>imposte <span class=\"_ _6\"></span>sul <span class=\"_ _6\"></span>reddito <span class=\"_ _6\"></span>ammontano<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>co<span class=\"_ _1\"></span>mplessivame<span class=\"_ _1\"></span>nte <span class=\"_ _6\"></span>a <span class=\"_ _c\"></span><span class=\"ls40\">53</span>.202 <span class=\"_ _6\"></span>migliaia <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>euro <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>presentano <span class=\"_ _0\"></span>un <span class=\"_ _6\"></span>incremento<span class=\"_ _2b2\"> </span>complessivo <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>4.<span class=\"ls40\">479</span> <span class=\"_ _c\"></span>migl<span class=\"_ _8\"></span>iaia <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>euro <span class=\"_ _6\"></span>dovuto <span class=\"_ _c\"></span>princi<span class=\"_ _1\"></span>palmente <span class=\"_ _6\"></span>alla <span class=\"_ _6\"></span>maggiore <span class=\"_ _6\"></span>base <span class=\"_ _c\"></span>imponibil<span class=\"_ _8\"></span>e<span class=\"_ _6\"></span> <span class=\"_ _c\"></span><span class=\"ff7\">e<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>all\u2019effetto <span class=\"_ _6\"></span>della<span class=\"_ _2b2\"> </span></span>fiscalit\u00e0 dif<span class=\"_ _1\"></span>ferita. Le imposte corrent<span class=\"_ _1\"></span>i e la fisc<span class=\"_ _8\"></span>alit\u00e0 differita sono riportat<span class=\"_ _8\"></span>e nella seguente tabella: Per maggiori <span class=\"_ _0\"></span>dettagli sulla rilevazione delle imposte anticipate e <span class=\"_ _0\"></span>differite si rinvia a <span class=\"_ _0\"></span>quanto riportato nella nota<span class=\"_ _2b2\"> </span>11.<span class=\"_ _2b2\"> </span>Il tax rate per l\u2019imposta IRES dell\u2019esercizio<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>202<span class=\"ff3\">4 <span class=\"_ _0\"></span>\u00e8 pari al 23,9% </span>tendenzialmente in linea all\u2019imposta<span class=\"_ _1\"></span> teorica del<span class=\"_ _2b2\"> </span>24%.<span class=\"_ _2b2\"> </span>Il ta<span class=\"_ _1\"></span>x <span class=\"_ _1\"></span>rate <span class=\"_ _8\"></span>per l\u2019impo<span class=\"_ _8\"></span>sta IRAP <span class=\"_ _8\"></span>dell\u2019esercizio <span class=\"_ _8\"></span>2024 <span class=\"_ _8\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>risultato pari <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>5,07% <span class=\"_ _1\"></span>superiore <span class=\"_ _8\"></span>all\u2019imposta <span class=\"_ _8\"></span>teorica d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _8\"></span>4,78%. <table class=\"s w7a5 h537\" id=\"_4e2d6776-04e2-4d61-aa11-9a20d3a0d1f7\"><tr><td></td><td class=\"c x7e1 y2045 w7a6 h4fa\"><div class=\"t m58 x1ae h316 y2044 ff6 fsba fc0 sc0 ls101 ws0\">2024<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7e2 y2045 w7a7 h4fa\"><div class=\"t m58 x1ae h316 y2044 ff6 fsba fc0 sc0 ls101 ws0\">2023<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7e3 y2045 w7a8 h4fa\"><div class=\"t m58 x1ae h316 y2044 ff6 fsba fc0 sc0 ls0 ws0\">Variazi<span class=\"_ _8\"></span>on<span class=\"_ _0\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7e4 y2045 w7a9 h4fa\"><div class=\"t m58 x1ae h316 y2044 ff6 fsba fc0 sc0 ls0 ws0\">%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y2046 w1f8 h317\"><div class=\"t m58 xe7 h318 y1529 ff4 fsba fc0 sc0 ls0 ws0\">IR<span class=\"_ _0\"></span>ES </div></td><td class=\"c x7e5 y2047 w7aa h4d6\"><div class=\"t m58 x1ae h318 y201f ff4 fsba fc0 sc0 ls102 ws0\">42.782<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7e6 y2047 w7ab h4d6\"><div class=\"t m58 x1ae h318 y201f ff4 fsba fc0 sc0 ls102 ws0\">40.<span class=\"_ _0\"></span>912<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7e7 y2047 w7ac h4d6\"><div class=\"t m58 x1ae h318 y201f ff4 fsba fc0 sc0 ls0 ws0\">1.<span class=\"_ _0\"></span>870<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7e8 y2047 w7ad h4d6\"><div class=\"t m58 x1ae h318 y201f ff4 fsba fc0 sc0 ls0 ws0\">4,6%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y2046 w1f8 h317\"><div class=\"t m58 xe7 h318 y152c ff4 fsba fc0 sc0 ls0 ws0\">IR<span class=\"_ _0\"></span>AP<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7e9 y2048 w7ae h4d6\"><div class=\"t m58 x1ae h318 y201f ff4 fsba fc0 sc0 ls102 ws0\">9.073<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7ea y2048 w7af h4d6\"><div class=\"t m58 x1ae h318 y201f ff4 fsba fc0 sc0 ls102 ws0\">9.<span class=\"_ _0\"></span>020<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7eb y2048 w7b0 h4d6\"><div class=\"t m58 x1ae h318 y201f ff4 fsba fc0 sc0 ls101 ws0\">53<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7ec y2048 w7b1 h4d6\"><div class=\"t m58 x1ae h318 y201f ff4 fsba fc0 sc0 ls0 ws0\">0,<span class=\"_ _8\"></span>6%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y2046 w1f8 h317\"><div class=\"t m58 xe7 h316 y152e ff6 fsba fc0 sc0 ls0 ws0\">Totale i<span class=\"_ _8\"></span>mp<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>st<span class=\"_ _1\"></span>e co<span class=\"_ _0\"></span>rr<span class=\"_ _8\"></span>en<span class=\"_ _0\"></span>ti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7e5 y2049 w7b2 h4fa\"><div class=\"t m58 x1ae h316 y2044 ff6 fsba fc0 sc0 ls102 ws0\">51.855<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7ed y2049 w7b2 h4fa\"><div class=\"t m58 x1ae h316 y2044 ff6 fsba fc0 sc0 ls102 ws0\">49.932<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7ee y2049 w7b3 h4fa\"><div class=\"t m58 x1ae h316 y2044 ff6 fsba fc0 sc0 ls0 ws0\">1.923<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7ef y2049 w7b4 h4fa\"><div class=\"t m58 x1ae h316 y2044 ff6 fsba fc0 sc0 ls0 ws0\">3,9%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y2046 w1f8 h317\"><div class=\"t m58 xe7 h318 y1530 ff4 fsba fc0 sc0 ls0 ws0\">Imposte anticip<span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>te<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7e9 y204a w7ae h4d6\"><div class=\"t m58 x1ae h318 y201f ff4 fsba fc0 sc0 ls102 ws0\">1.620<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7f0 y204a w7b5 h4d6\"><div class=\"t m58 x1ae h318 y201f ff4 fsba fc0 sc0 ls0 ws0\">(19<span class=\"_ _1\"></span>4)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7f1 y204a w7b6 h4d6\"><div class=\"t m58 x1ae h318 y201f ff4 fsba fc0 sc0 ls0 ws0\">1.814<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7f2 y204a w7b7 h4d6\"><div class=\"t m58 x1ae h318 y201f ff4 fsba fc0 sc0 ls0 ws0\">n.a<span class=\"_ _0\"></span>.<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y2046 w1f8 h317\"><div class=\"t m58 xe7 h318 y1533 ff4 fsba fc0 sc0 ls0 ws0\">Imposte d<span class=\"_ _8\"></span>if<span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>erite<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7e1 y204b w7b8 h4d6\"><div class=\"t m58 x1ae h318 y201f ff4 fsba fc0 sc0 ls0 ws0\">(2<span class=\"_ _8\"></span>73)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7f3 y204b w7b9 h4d6\"><div class=\"t m58 x1ae h318 y201f ff4 fsba fc0 sc0 ls0 ws0\">(1<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>015)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7f4 y204b w7ba h4d6\"><div class=\"t m58 x1ae h318 y201f ff4 fsba fc0 sc0 ls101 ws0\">742<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7f5 y204b w7bb h4d6\"><div class=\"t m58 x1ae h318 y201f ff4 fsba fc0 sc0 ls0 ws0\">-73,1%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y2046 w1f8 h317\"><div class=\"t m58 xe7 h316 y1535 ff6 fsba fc0 sc0 ls0 ws0\">Totale i<span class=\"_ _8\"></span>mp<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>st<span class=\"_ _1\"></span>e co<span class=\"_ _0\"></span>rr<span class=\"_ _8\"></span>en<span class=\"_ _0\"></span>ti<span class=\"_ _8\"></span>,<span class=\"_ _0\"></span> anticipate e di<span class=\"_ _8\"></span>f<span class=\"_ _0\"></span>ferit<span class=\"_ _8\"></span>e<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7e5 y204c w7b2 h4fb\"><div class=\"t m58 x1ae h316 y2035 ff6 fsba fc0 sc0 ls102 ws0\">53.202<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7ed y204c w7b2 h4fb\"><div class=\"t m58 x1ae h316 y2035 ff6 fsba fc0 sc0 ls102 ws0\">48.723<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7ee y204c w7b3 h4fb\"><div class=\"t m58 x1ae h316 y2035 ff6 fsba fc0 sc0 ls0 ws0\">4.479<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7ef y204c w7b4 h4fb\"><div class=\"t m58 x1ae h316 y2035 ff6 fsba fc0 sc0 ls0 ws0\">9,2%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x423 y2046 w1f8 h317\"><div class=\"t m58 x2a h31a y1537 ff12 fsbb fc0 sc0 ls0 ws0\">(mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _0\"></span>di e<span class=\"_ _0\"></span>ur<span class=\"_ _1\"></span>o)<span class=\"_ _2b2\"> </span></div></td></tr></table><table class=\"s w7bc h538\" id=\"_699d4b5d-852c-4df6-89c0-40127318db45\"><tr><td></td><td class=\"c x7f6 y204e w7bd h506\"><div class=\"t m59 x1ae h31c y204d ff6 fsbc fc0 sc0 ls103 ws0\">2024<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x7f7 y204f w1fb h323\"><div class=\"t m59 x70 h31c y1545 ff6 fsbc fc0 sc0 ls103 ws0\">2023<span class=\"_ _2b2\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x7f8 y2050 w7be h506\"><div class=\"t m59 x1ae h31c y204d ff6 fsbc fc0 sc0 ls0 ws0\">IRES<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7f9 y2050 w7bf h506\"><div class=\"t m59 x1ae h31c y204d ff6 fsbc fc0 sc0 ls0 ws0\">In<span class=\"_ _0\"></span>ciden<span class=\"_ _0\"></span>za %<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7fa y2050 w7c0 h506\"><div class=\"t m59 x1ae h31c y204d ff6 fsbc fc0 sc0 ls0 ws0\">I<span class=\"_ _0\"></span>RES<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7fb y2050 w7c1 h506\"><div class=\"t m59 x1ae h31c y204d ff6 fsbc fc0 sc0 ls0 ws0\">Inc<span class=\"_ _0\"></span>idenza %<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y2052 w7c2 h507\"><div class=\"t m59 x1ae h31d y2051 ff4 fsbc fc0 sc0 ls0 ws0\">Utile ante im<span class=\"_ _8\"></span>poste<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7fc y2053 w7c3 h507\"><div class=\"t m59 x1ae h31d y2051 ff4 fsbc fc0 sc0 ls104 ws0\">178.917<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x7fd y2053 w7c4 h507\"><div class=\"t m59 x1ae h31d y2051 ff4 fsbc fc0 sc0 ls104 ws0\">161.<span class=\"_ _0\"></span>433<span class=\"_ _2b2\"> </span></div></td><td></td></tr><tr><td class=\"c x53b y2054 w1f9 h31b\"><div class=\"t m59 x42 h31d y153e ff4 fsbc fc0 sc0 ls0 ws0\">Imposta teo<span class=\"_ _0\"></span>rica<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7fe y2055 w7c5 h507\"><div class=\"t m59 x1ae h31d y2051 ff4 fsbc fc0 sc0 ls104 ws0\">42.940<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7ff y2055 w7c6 h507\"><div class=\"t m59 x1ae h31d y2051 ff4 fsbc fc0 sc0 ls0 ws0\">2<span class=\"_ _1\"></span>4,<span class=\"_ _8\"></span>0%<span class=\"_ _2b2\"> </span></div></td><td class=\"c x800 y2055 w7c7 h507\"><div class=\"t m59 x1ae h31d y2051 ff4 fsbc fc0 sc0 ls104 ws0\">38.<span class=\"_ _0\"></span>744<span class=\"_ _2b2\"> </span></div></td><td class=\"c x801 y2055 w7c8 h507\"><div class=\"t m59 x1ae h31d y2051 ff4 fsbc fc0 sc0 ls0 ws0\">24,<span class=\"_ _8\"></span>0%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x802 y2056 w7c9 h4e3\"><div class=\"t m59 x1ae h320 y1fda fff fsbc fc0 sc0 ls0 ws0\">Eff<span class=\"_ _0\"></span>etto d<span class=\"_ _0\"></span>ell<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> v<span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>riazi<span class=\"_ _1\"></span>on<span class=\"_ _0\"></span>i i<span class=\"_ _1\"></span>n a<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>mento<span class=\"_ _0\"></span>/(<span class=\"_ _0\"></span>dim.ne)<span class=\"_ _2b2\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x802 y2057 w7ca h4e3\"><div class=\"t m59 x1ae h320 y1fda fff fsbc fc0 sc0 ls0 ws0\">ri<span class=\"_ _8\"></span>sp<span class=\"_ _0\"></span>etto all'<span class=\"_ _8\"></span>im<span class=\"_ _1\"></span>p<span class=\"_ _0\"></span>osta<span class=\"_ _0\"></span> ordin<span class=\"_ _0\"></span>aria<span class=\"_ _2b2\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x53b y2054 w1f9 h31b\"><div class=\"t m59 x42 h31d y1543 ff4 fsbc fc0 sc0 ls0 ws0\">Sp<span class=\"_ _8\"></span>ese non d<span class=\"_ _8\"></span>edu<span class=\"_ _8\"></span>c<span class=\"_ _0\"></span>ib<span class=\"_ _1\"></span>ili<span class=\"_ _2b2\"> </span></div></td><td class=\"c x803 y2058 w7cb h507\"><div class=\"t m59 x1ae h31d y2051 ff4 fsbc fc0 sc0 ls104 ws0\">282<span class=\"_ _2b2\"> </span></div></td><td class=\"c x804 y2058 w7cc h507\"><div class=\"t m59 x1ae h31d y2051 ff4 fsbc fc0 sc0 ls0 ws0\">0,2%<span class=\"_ _2b2\"> </span></div></td><td class=\"c x805 y2058 w7cb h507\"><div class=\"t m59 x1ae h31d y2051 ff4 fsbc fc0 sc0 ls104 ws0\">255<span class=\"_ _2b2\"> </span></div></td><td class=\"c x806 y2058 w7cd h507\"><div class=\"t m59 x1ae h31d y2051 ff4 fsbc fc0 sc0 ls0 ws0\">0,2<span class=\"_ _1\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x53b y2054 w1f9 h31b\"><div class=\"t m59 x42 h31d y1546 ff4 fsbc fc0 sc0 ls0 ws0\">Al<span class=\"_ _8\"></span>tre<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7f6 y2059 w7ce h507\"><div class=\"t m59 x1ae h31d y2051 ff4 fsbc fc0 sc0 ls0 ws0\">(1<span class=\"_ _8\"></span>77)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x807 y2059 w7cf h507\"><div class=\"t m59 x1ae h31d y2051 ff4 fsbc fc0 sc0 ls0 ws0\">-<span class=\"_ _0\"></span>0,4<span class=\"_ _1\"></span>%<span class=\"_ _2b2\"> </span></div></td><td class=\"c x808 y2059 w7ce h507\"><div class=\"t m59 x1ae h31d y2051 ff4 fsbc fc0 sc0 ls0 ws0\">(6<span class=\"_ _8\"></span>48)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x809 y2059 w7d0 h507\"><div class=\"t m59 x1ae h31d y2051 ff4 fsbc fc0 sc0 ls0 ws0\">-<span class=\"_ _0\"></span>0,4%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y205a w7d1 h507\"><div class=\"t m59 x1ae h31d y2051 ff4 fsbc fc0 sc0 ls0 ws0\">Diff<span class=\"_ _0\"></span>eren<span class=\"_ _8\"></span>ze temp<span class=\"_ _8\"></span>o<span class=\"_ _0\"></span>ranee p<span class=\"_ _8\"></span>er fo<span class=\"_ _0\"></span>nd<span class=\"_ _1\"></span>i tassati<span class=\"_ _2b2\"> </span></div></td><td class=\"c x80a y205a w7d2 h507\"><div class=\"t m59 x1ae h31d y2051 ff4 fsbc fc0 sc0 ls0 ws0\">(<span class=\"_ _1\"></span>263)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x80b y205a w7cf h507\"><div class=\"t m59 x1ae h31d y2051 ff4 fsbc fc0 sc0 ls0 ws0\">-<span class=\"_ _0\"></span>0,6<span class=\"_ _1\"></span>%<span class=\"_ _2b2\"> </span></div></td><td class=\"c x80c y205a w7d3 h507\"><div class=\"t m59 x1ae h31d y2051 ff4 fsbc fc0 sc0 ls104 ws0\">2.<span class=\"_ _0\"></span>561<span class=\"_ _2b2\"> </span></div></td><td class=\"c x80d y205a w7d4 h507\"><div class=\"t m59 x1ae h31d y2051 ff4 fsbc fc0 sc0 ls0 ws0\">1,<span class=\"_ _8\"></span>6%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x53b y2054 w1f9 h31b\"><div class=\"t m59 x42 h31c y1549 ff6 fsbc fc0 sc0 ls0 ws0\">IRES<span class=\"_ _0\"></span> Ef<span class=\"_ _0\"></span>fetti<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>a<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7fe y205b w7d5 h506\"><div class=\"t m59 x1ae h31c y204d ff6 fsbc fc0 sc0 ls104 ws0\">42.782<span class=\"_ _2b2\"> </span></div></td><td class=\"c x80e y205b w7d6 h506\"><div class=\"t m59 x1ae h31c y204d ff6 fsbc fc0 sc0 ls0 ws0\">23,9%<span class=\"_ _2b2\"> </span></div></td><td class=\"c x80f y205b w7d5 h506\"><div class=\"t m59 x1ae h31c y204d ff6 fsbc fc0 sc0 ls104 ws0\">40.912<span class=\"_ _2b2\"> </span></div></td><td class=\"c x810 y205b w7d6 h506\"><div class=\"t m59 x1ae h31c y204d ff6 fsbc fc0 sc0 ls0 ws0\">25,3%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x53b y2054 w1f9 h31b\"><div class=\"t m59 x93 h322 y154b ff12 fsbd fc0 sc0 ls0 ws0\">(mi<span class=\"_ _0\"></span>gli<span class=\"_ _0\"></span>aia di <span class=\"_ _0\"></span>euro<span class=\"_ _8\"></span>)<span class=\"_ _2b2\"> </span></div></td></tr></table><div class=\"gs33\"><table class=\"s w7d7 h539\" id=\"_60024e46-34b5-416e-91ed-2ff43161c1fb\"><tr><td></td><td class=\"c x812 y205c w1fe h327\"><div class=\"t m5a x70 h325 y1568 ff6 fsbe fc0 sc0 ls106 ws0\">2024<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x813 y205c w1ff h327\"><div class=\"t m5a x70 h325 y1568 ff6 fsbe fc0 sc0 ls106 ws0\">2023<span class=\"_ _2b2\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x814 y205d w7d8 h506\"><div class=\"t m5a x1ae h325 y1f6d ff6 fsbe fc0 sc0 ls0 ws0\">IRAP<span class=\"_ _2b2\"> </span></div></td><td class=\"c x815 y205d w7d9 h506\"><div class=\"t m5a x1ae h325 y1f6d ff6 fsbe fc0 sc0 ls0 ws0\">Inc<span class=\"_ _0\"></span>idenza %<span class=\"_ _2b2\"> </span></div></td><td class=\"c x816 y205d w7d8 h506\"><div class=\"t m5a x1ae h325 y1f6d ff6 fsbe fc0 sc0 ls0 ws0\">IRAP<span class=\"_ _2b2\"> </span></div></td><td class=\"c x817 y205d w7da h506\"><div class=\"t m5a x1ae h325 y1f6d ff6 fsbe fc0 sc0 ls0 ws0\">In<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>idenza %<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x818 y205f w7db h52f\"><div class=\"t m5a x1ae h326 y205e ff4 fsbe fc0 sc0 ls0 ws0\">Utile ante im<span class=\"_ _8\"></span>poste<span class=\"_ _2b2\"> </span></div></td><td class=\"c x819 y205f w7dc h52f\"><div class=\"t m5a x1ae h326 y205e ff4 fsbe fc0 sc0 ls105 ws0\">178.917<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x81a y205f w7dd h52f\"><div class=\"t m5a x1ae h326 y205e ff4 fsbe fc0 sc0 ls105 ws0\">161.433<span class=\"_ _2b2\"> </span></div></td><td></td></tr><tr><td class=\"c x81b y2060 w1fc h324\"><div class=\"t m5a x42 h326 y1569 ff4 fsbe fc0 sc0 ls0 ws0\">Imposta teo<span class=\"_ _0\"></span>rica<span class=\"_ _2b2\"> </span></div></td><td class=\"c x81c y2061 w7de h52f\"><div class=\"t m5a x1ae h326 y205e ff4 fsbe fc0 sc0 ls105 ws0\">8.552<span class=\"_ _2b2\"> </span></div></td><td class=\"c x81d y2061 w7df h52f\"><div class=\"t m5a x1ae h326 y205e ff4 fsbe fc0 sc0 ls0 ws0\">4,7<span class=\"_ _8\"></span>8%<span class=\"_ _2b2\"> </span></div></td><td class=\"c x81e y2061 w7de h52f\"><div class=\"t m5a x1ae h326 y205e ff4 fsbe fc0 sc0 ls105 ws0\">7.716<span class=\"_ _2b2\"> </span></div></td><td class=\"c x81f y2061 w7df h52f\"><div class=\"t m5a x1ae h326 y205e ff4 fsbe fc0 sc0 ls0 ws0\">4,<span class=\"_ _8\"></span>78%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x820 y2062 w7e0 h4d8\"><div class=\"t m5a x1ae h329 y1d7a fff fsbe fc0 sc0 ls0 ws0\">Eff<span class=\"_ _0\"></span>etto d<span class=\"_ _0\"></span>ell<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> v<span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>riazi<span class=\"_ _1\"></span>on<span class=\"_ _0\"></span>i i<span class=\"_ _1\"></span>n a<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>mento<span class=\"_ _0\"></span>/(<span class=\"_ _0\"></span>dim.ne)<span class=\"_ _0\"></span> </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x820 y2063 w7e1 h4d8\"><div class=\"t m5a x1ae h329 y1d7a fff fsbe fc0 sc0 ls0 ws0\">ri<span class=\"_ _8\"></span>sp<span class=\"_ _0\"></span>etto all'<span class=\"_ _8\"></span>im<span class=\"_ _1\"></span>p<span class=\"_ _0\"></span>osta<span class=\"_ _0\"></span> ordin<span class=\"_ _0\"></span>aria<span class=\"_ _2b2\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x81b y2060 w1fc h324\"><div class=\"t m5a x42 h326 y156e ff4 fsbe fc0 sc0 ls0 ws0\">Al<span class=\"_ _8\"></span>tre<span class=\"_ _2b2\"> </span></div></td><td class=\"c x821 y2065 w7e2 h53a\"><div class=\"t m5a x1ae h326 y2064 ff4 fsbe fc0 sc0 ls105 ws0\">125<span class=\"_ _2b2\"> </span></div></td><td class=\"c x822 y2065 w7e3 h53a\"><div class=\"t m5a x1ae h326 y2064 ff4 fsbe fc0 sc0 ls0 ws0\">0,1%<span class=\"_ _2b2\"> </span></div></td><td class=\"c x823 y2065 w7e2 h53a\"><div class=\"t m5a x1ae h326 y2064 ff4 fsbe fc0 sc0 ls105 ws0\">767<span class=\"_ _2b2\"> </span></div></td><td class=\"c x824 y2065 w7e4 h53a\"><div class=\"t m5a x1ae h326 y2064 ff4 fsbe fc0 sc0 ls0 ws0\">0,<span class=\"_ _8\"></span>5%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x818 y2066 w7e5 h53a\"><div class=\"t m5a x1ae h326 y2064 ff4 fsbe fc0 sc0 ls0 ws0\">Oner<span class=\"_ _8\"></span>i e pr<span class=\"_ _8\"></span>o<span class=\"_ _0\"></span>venti<span class=\"_ _8\"></span> f<span class=\"_ _0\"></span>inanz<span class=\"_ _8\"></span>ia<span class=\"_ _0\"></span>ri<span class=\"_ _2b2\"> </span></div></td><td class=\"c x825 y2066 w7e6 h53a\"><div class=\"t m5a x1ae h326 y2064 ff4 fsbe fc0 sc0 ls105 ws0\">396<span class=\"_ _2b2\"> </span></div></td><td class=\"c x826 y2066 w7e4 h53a\"><div class=\"t m5a x1ae h326 y2064 ff4 fsbe fc0 sc0 ls0 ws0\">0,<span class=\"_ _8\"></span>2%<span class=\"_ _2b2\"> </span></div></td><td class=\"c x827 y2066 w7e2 h53a\"><div class=\"t m5a x1ae h326 y2064 ff4 fsbe fc0 sc0 ls105 ws0\">537<span class=\"_ _2b2\"> </span></div></td><td class=\"c x828 y2066 w7e7 h53a\"><div class=\"t m5a x1ae h326 y2064 ff4 fsbe fc0 sc0 ls0 ws0\">0<span class=\"_ _8\"></span>,3%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x81b y2060 w1fc h324\"><div class=\"t m5a x42 h325 y1571 ff6 fsbe fc0 sc0 ls0 ws0\">IRAP E<span class=\"_ _0\"></span>ff<span class=\"_ _0\"></span>ett<span class=\"_ _8\"></span>iva<span class=\"_ _2b2\"> </span></div></td><td class=\"c x81c y2067 w7e8 h506\"><div class=\"t m5a x1ae h325 y1f6d ff6 fsbe fc0 sc0 ls105 ws0\">9.073<span class=\"_ _2b2\"> </span></div></td><td class=\"c x829 y2067 w7e9 h506\"><div class=\"t m5a x1ae h325 y1f6d ff6 fsbe fc0 sc0 ls0 ws0\">5,07%<span class=\"_ _2b2\"> </span></div></td><td class=\"c x82a y2067 w7e8 h506\"><div class=\"t m5a x1ae h325 y1f6d ff6 fsbe fc0 sc0 ls105 ws0\">9.020<span class=\"_ _2b2\"> </span></div></td><td class=\"c x82b y2067 w7ea h506\"><div class=\"t m5a x1ae h325 y1f6d ff6 fsbe fc0 sc0 ls0 ws0\">5,6%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x81b y2060 w1fc h324\"><div class=\"t m5a x93 h32a y1573 ff12 fsbf fc0 sc0 ls0 ws0\">(mi<span class=\"_ _0\"></span>gli<span class=\"_ _0\"></span>aia di <span class=\"_ _0\"></span>eur<span class=\"_ _1\"></span>o)</div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-589": {
   "value": "12.<span class=\"ffa ls0\"> <span class=\"_ _113\"> </span><span class=\"ff3\">Crediti tributari correnti e non correnti  </span></span>I crediti<span class=\"_ _8\"></span> tributari n<span class=\"_ _1\"></span>on cor<span class=\"_ _1\"></span>renti <span class=\"ff7\">si <span class=\"_ _8\"></span>sono azz<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rati n<span class=\"_ _1\"></span>el 2<span class=\"_ _1\"></span>024 a <span class=\"_ _8\"></span>seguito della<span class=\"_ _8\"></span> riclassifica <span class=\"_ _8\"></span>nell\u2019ambito dei <span class=\"_ _8\"></span>crediti trib<span class=\"_ _8\"></span>utari </span>correnti dei 13 migl<span class=\"_ _1\"></span>iaia di euro pr<span class=\"_ _1\"></span>esenti ne<span class=\"ff7\">ll\u2019eserciz<span class=\"_ _1\"></span>io precedent<span class=\"_ _1\"></span>e<span class=\"ff3 ls3a\">.<span class=\"_ _2b2\"> </span></span></span>I <span class=\"_ _8\"></span>crediti <span class=\"_ _8\"></span>tributari <span class=\"_ _8\"></span>correnti <span class=\"_ _8\"></span>ammontano <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>4.382 <span class=\"_ _8\"></span>migliaia <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>euro <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>registrano <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span><span class=\"ls5\">in<span class=\"ls0\">cremento <span class=\"_ _8\"></span>netto <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>1.608 <span class=\"_ _8\"></span>migliaia </span></span>di <span class=\"_ _8\"></span>euro, <span class=\"_ _8\"></span>rispetto <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>31 <span class=\"_ _8\"></span>dicembre <span class=\"_ _8\"></span>202<span class=\"_ _1\"></span>4, <span class=\"_ _8\"></span>dovuto <span class=\"_ _8\"></span>principalmente <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>maggior <span class=\"_ _8\"></span>credito <span class=\"_ _16\"></span>per <span class=\"_ _8\"></span>ritenute <span class=\"_ _8\"></span>subite <span class=\"_ _8\"></span>rilevato <span class=\"_ _8\"></span>sugli interessi attivi <span class=\"_ _8\"></span>maturati sulle giacenze di co<span class=\"_ _8\"></span>nto corrente.<span class=\"_ _2b2\"> </span>24.<span class=\"ffa ls0\"> <span class=\"_ _113\"> </span><span class=\"ff3\">Debiti tributari e previdenziali<span class=\"_ _2b2\"> </span></span></span>I <span class=\"_ _8\"></span>debiti <span class=\"_ _8\"></span>tributari <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>previdenzi<span class=\"_ _1\"></span>ali <span class=\"_ _8\"></span>ammontano <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>33.564 <span class=\"_ _8\"></span>migliaia <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>euro <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>composti <span class=\"_ _8\"></span>come <span class=\"_ _8\"></span>da <span class=\"_ _8\"></span>tabella <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>seguito<span class=\"_ _2b2\"> </span>allegata.<span class=\"_ _2b2\"> </span>I <span class=\"fcf ls0\">Debiti tributari <span class=\"fc0\">registrano un <span class=\"_ _0\"></span>decremento<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>di 3.110 <span class=\"_ _0\"></span>miglia<span class=\"_ _8\"></span>ia <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>euro <span class=\"_ _0\"></span>principalm<span class=\"_ _1\"></span>ente <span class=\"_ _0\"></span>imputa<span class=\"_ _8\"></span>bile <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>minor debito<span class=\"_ _2b2\"> </span></span></span>di imposta IRES<span class=\"_ _1\"></span> ed IRAP per i magg<span class=\"_ _1\"></span>iori acconti di<span class=\"_ _1\"></span> imposta versati n<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ll\u2019eserciz<span class=\"_ _8\"></span>io<span class=\"_ _0\"></span><span class=\"ff3\">. </span>I <span class=\"_ _8\"></span><span class=\"fcf ls0\">Debiti <span class=\"_ _8\"></span>verso <span class=\"_ _8\"></span>istituti <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>previdenza <span class=\"_ _8\"></span><span class=\"fc0\">ammontano <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>21.796 <span class=\"_ _8\"></span>migliaia <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>euro <span class=\"_ _8\"></span>in <span class=\"_ _1\"></span>decremento <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>1.153 <span class=\"_ _8\"></span>migliaia <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>euro,<span class=\"_ _2b2\"> </span></span></span>rispetto <span class=\"_ _b\"> </span>al <span class=\"_ _7\"> </span>dato <span class=\"_ _b\"> </span>e<span class=\"_ _0\"></span>merso <span class=\"_ _b\"> </span>al <span class=\"_ _b\"> </span>3<span class=\"_ _0\"></span>1 <span class=\"_ _b\"> </span>dicembre <span class=\"_ _b\"> </span>2<span class=\"_ _0\"></span>023, <span class=\"_ _b\"> </span>quale <span class=\"_ _b\"> </span>e<span class=\"_ _0\"></span>ffetto <span class=\"_ _b\"> </span>netto <span class=\"_ _7\"> </span>tra <span class=\"_ _b\"> </span>i <span class=\"_ _7\"> </span>maggiori <span class=\"_ _b\"> </span>contributi <span class=\"_ _b\"> </span>maturati <span class=\"_ _b\"> </span>s<span class=\"_ _0\"></span>ugli<span class=\"_ _2b2\"> </span>accantonamenti <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>cos<span class=\"_ _0\"></span>to <span class=\"_ _6\"></span>del <span class=\"_ _c\"></span>p<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rsonale <span class=\"_ _6\"></span>e <span class=\"_ _c\"></span>sul <span class=\"_ _6\"></span>debito <span class=\"_ _6\"></span>per <span class=\"_ _c\"></span>feri<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>mat<span class=\"_ _1\"></span>urate <span class=\"_ _6\"></span>e <span class=\"_ _c\"></span>non <span class=\"_ _6\"></span>fruite, <span class=\"_ _6\"></span>per <span class=\"_ _c\"></span>compl<span class=\"_ _8\"></span>essivi <span class=\"_ _d\"></span><span class=\"lsa\">10</span>.941<span class=\"_ _2b2\"> </span>migliaia di <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>uro <span class=\"_ _0\"></span>(9.295 <span class=\"_ _0\"></span>migliaia di <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>uro <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>2023) <span class=\"_ _6\"></span><span class=\"ff7\">e <span class=\"_ _0\"></span>l\u2019azzeramento del <span class=\"_ _0\"></span>debito <span class=\"_ _0\"></span>verso <span class=\"_ _0\"></span>l\u2019INPS <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>seguito<span class=\"_ _2b2\"> </span></span>del <span class=\"_ _c\"></span>paga<span class=\"_ _1\"></span>mento <span class=\"_ _6\"></span>dei <span class=\"_ _c\"></span>contributi <span class=\"_ _6\"></span>da <span class=\"_ _c\"></span>isopension<span class=\"_ _1\"></span>e <span class=\"_ _c\"></span>riferito<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>due <span class=\"_ _6\"></span>dirigenti <span class=\"_ _c\"></span><span class=\"ls5\">il</span> <span class=\"_ _c\"></span>cui <span class=\"_ _6\"></span>rapporto <span class=\"_ _c\"></span>di <span class=\"_ _6\"></span>lavoro <span class=\"_ _c\"></span>\u00e8 <span class=\"_ _6\"></span>cessato <span class=\"_ _c\"></span>a <span class=\"_ _6\"></span>fine<span class=\"_ _2b2\"> </span>2023. <table class=\"s w667 h523\" id=\"_39f2f4dc-e7d6-44ca-bddb-eefeade55154\"><tr><td></td><td class=\"c x6b4 y1fbe w668 h524\"><div class=\"t m4d x1ae h2d8 y1f08 ff6 fsa5 fc0 sc0 ls0 ws0\">a<span class=\"_ _8\"></span>l<span class=\"_ _0\"></span> 3<span class=\"_ _8\"></span>1<span class=\"_ _8\"></span>.1<span class=\"_ _8\"></span>2.2<span class=\"_ _8\"></span>0<span class=\"_ _8\"></span>2<span class=\"_ _8\"></span>4<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6b5 y1fbe w669 h524\"><div class=\"t m4d x1ae h2d8 y1f08 ff6 fsa5 fc0 sc0 ls0 ws0\">a<span class=\"_ _1\"></span>l 3<span class=\"_ _8\"></span>1<span class=\"_ _8\"></span>.1<span class=\"_ _1\"></span>2<span class=\"_ _8\"></span>.2<span class=\"_ _8\"></span>02<span class=\"_ _8\"></span>3<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6b6 y1fbe w66a h524\"><div class=\"t m4d x1ae h2d8 y1f08 ff6 fsa5 fc0 sc0 ls0 ws0\">Var<span class=\"_ _1\"></span>iazione<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1fc0 w66b h506\"><div class=\"t m4d x1ae h2da y1fbf ff4 fsa5 fc0 sc0 ls0 ws0\">Debi<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span> tributari<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6b7 y1fc0 w66c h506\"><div class=\"t m4d x1ae h2da y1fbf ff4 fsa5 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>1<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>7<span class=\"_ _8\"></span>68<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6b8 y1fc0 w66d h506\"><div class=\"t m4d x1ae h2da y1fbf ff4 fsa5 fc0 sc0 ls0 ws0\">14<span class=\"_ _8\"></span>.8<span class=\"_ _8\"></span>78<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6b9 y1fc0 w66e h506\"><div class=\"t m4d x1ae h2da y1fbf ff4 fsa5 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>3<span class=\"_ _1\"></span>.1<span class=\"_ _8\"></span>10<span class=\"_ _8\"></span>)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1fc1 w66f h506\"><div class=\"t m4d x1ae h2da y1fbf ff4 fsa5 fc0 sc0 ls0 ws0\">Debi<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span> ve<span class=\"_ _0\"></span>rso <span class=\"_ _1\"></span>i<span class=\"_ _0\"></span>sti<span class=\"_ _0\"></span>tuti<span class=\"_ _0\"></span> di<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>prev<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>nza<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6ba y1fc1 w670 h506\"><div class=\"t m4d x1ae h2da y1fbf ff4 fsa5 fc0 sc0 ls0 ws0\">2<span class=\"_ _8\"></span>1<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>7<span class=\"_ _8\"></span>9<span class=\"_ _8\"></span>6<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6bb y1fc1 w671 h506\"><div class=\"t m4d x1ae h2da y1fbf ff4 fsa5 fc0 sc0 ls0 ws0\">2<span class=\"_ _8\"></span>2.9<span class=\"_ _8\"></span>4<span class=\"_ _8\"></span>9<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6bc y1fc1 w672 h506\"><div class=\"t m4d x1ae h2da y1fbf ff4 fsa5 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>1<span class=\"_ _8\"></span>.15<span class=\"_ _8\"></span>3<span class=\"_ _8\"></span>)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1fc2 w673 h524\"><div class=\"t m4d x1ae h2d8 y1f08 ff6 fsa5 fc0 sc0 ls0 ws0\">T<span class=\"_ _8\"></span>ota<span class=\"_ _1\"></span>le<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6bd y1fc2 w674 h524\"><div class=\"t m4d x1ae h2d8 y1f08 ff6 fsa5 fc0 sc0 ls0 ws0\">3<span class=\"_ _8\"></span>3<span class=\"_ _8\"></span>.56<span class=\"_ _8\"></span>4<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6be y1fc2 w675 h524\"><div class=\"t m4d x1ae h2d8 y1f08 ff6 fsa5 fc0 sc0 ls0 ws0\">3<span class=\"_ _8\"></span>7.8<span class=\"_ _8\"></span>2<span class=\"_ _8\"></span>7<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6bf y1fc2 w676 h524\"><div class=\"t m4d x1ae h2d8 y1f08 ff6 fsa5 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>4<span class=\"_ _8\"></span>.2<span class=\"_ _8\"></span>63<span class=\"_ _8\"></span>)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x6c0 y1da3 w677 h525\"><div class=\"t m4d x1ae h2db y1fc3 ff12 fsa6 fc0 sc0 ls0 ws0\">(migliaia<span class=\"_ _0\"></span> di euro)</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-590": {
   "value": "13.<span class=\"ffa ls0\"> <span class=\"_ _113\"> </span><span class=\"ff3\">Crediti c<span class=\"_ _0\"></span>ommerciali corre<span class=\"_ _1\"></span>nti e non correnti </span></span>I <span class=\"_ _c\"></span>crediti <span class=\"_ _c\"></span>commercial<span class=\"_ _1\"></span>i <span class=\"_ _c\"></span>correnti <span class=\"_ _c\"></span>ammo<span class=\"_ _1\"></span>ntano <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>456.003 <span class=\"_ _c\"></span>miglia<span class=\"_ _8\"></span>ia <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>euro <span class=\"_ _c\"></span>ed <span class=\"_ _c\"></span>i <span class=\"_ _c\"></span>crediti <span class=\"_ _c\"></span>commercial<span class=\"_ _8\"></span>i <span class=\"_ _c\"></span>non <span class=\"_ _d\"></span>correnti <span class=\"_ _6\"></span>a<span class=\"_ _2b2\"> </span>385.454 <span class=\"_ _6\"></span><span class=\"ff7\">migliaia <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>euro <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>hanno <span class=\"_ _6\"></span>registrato <span class=\"_ _6\"></span>nell\u2019es<span class=\"_ _1\"></span>ercizio, <span class=\"_ _6\"></span>rispetto <span class=\"_ _0\"></span>il <span class=\"_ _6\"></span>31 <span class=\"_ _6\"></span>dicembre <span class=\"_ _6\"></span>202<span class=\"_ _0\"></span><span class=\"ff3\">3, <span class=\"_ _6\"></span>le <span class=\"_ _6\"></span>variazioni <span class=\"_ _6\"></span>riportate<span class=\"_ _2b2\"> </span></span></span>nella seguente tab<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>lla: Il <span class=\"_ _c\"></span><span class=\"fcf\">Credito <span class=\"_ _c\"></span>verso <span class=\"_ _c\"></span>Eurocontro<span class=\"_ _8\"></span>l <span class=\"_ _d\"></span><span class=\"fc0\">si <span class=\"_ _c\"></span>riferisce <span class=\"_ _c\"></span>ai <span class=\"_ _c\"></span>corrispetti<span class=\"_ _1\"></span>vi <span class=\"_ _c\"></span>derivanti <span class=\"_ _c\"></span>dai <span class=\"_ _c\"></span>ricavi <span class=\"_ _c\"></span>di <span class=\"_ _6\"></span>rotta <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>terminale <span class=\"_ _c\"></span>non <span class=\"_ _c\"></span>ancor<span class=\"_ _8\"></span>a<span class=\"_ _2b2\"> </span></span></span>incassati <span class=\"_ _8\"></span>al 3<span class=\"_ _1\"></span>1 <span class=\"_ _8\"></span>dicembre 2<span class=\"_ _1\"></span>024, <span class=\"_ _8\"></span>e per <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>parte prepo<span class=\"_ _1\"></span>nderante <span class=\"_ _8\"></span>non <span class=\"_ _8\"></span>ancora sca<span class=\"_ _1\"></span>duti, <span class=\"_ _8\"></span>pari risp<span class=\"_ _8\"></span>ettivamente a<span class=\"_ _8\"></span> 118.692<span class=\"_ _2b2\"> </span>migliaia <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>euro (1<span class=\"lsa\">15<span class=\"_ _8\"></span><span class=\"ls3\">.2<span class=\"lsa\">44<span class=\"ls0\"> <span class=\"_ _8\"></span>migliaia <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>euro al <span class=\"_ _8\"></span>31 <span class=\"_ _8\"></span>dicembre <span class=\"_ _8\"></span>2023)<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span><span class=\"lsa\">55<span class=\"ls0\">.235 <span class=\"_ _8\"></span>migliaia <span class=\"_ _8\"></span>di euro <span class=\"_ _8\"></span>(<span class=\"lsa\">53</span>.<span class=\"ls40\">529</span> <span class=\"_ _1\"></span>migliaia <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>euro<span class=\"_ _2b2\"> </span></span></span></span></span></span></span>al <span class=\"_ _8\"></span>3<span class=\"_ _0\"></span>1 dic<span class=\"_ _8\"></span>embre 2023<span class=\"ff7\">) <span class=\"_ _8\"></span>al lor<span class=\"_ _8\"></span>do del fo<span class=\"_ _8\"></span>ndo svalutazi<span class=\"_ _8\"></span>one<span class=\"_ _0\"></span> c<span class=\"_ _8\"></span>re<span class=\"_ _0\"></span>diti. <span class=\"_ _8\"></span>L\u2019incremento <span class=\"_ _1\"></span>complessi<span class=\"_ _1\"></span>vo di <span class=\"_ _1\"></span><span class=\"ff3\">5<span class=\"ls3a\">.4<span class=\"ls40\">24<span class=\"_ _0\"></span></span></span> migl<span class=\"_ _1\"></span>iaia <span class=\"_ _8\"></span>di euro<span class=\"_ _2b2\"> </span></span></span>\u00e8 <span class=\"_ _d\"></span>riferito <span class=\"_ _d\"></span>principalment<span class=\"_ _1\"></span>e <span class=\"_ _d\"></span>al <span class=\"_ _d\"></span>maggior <span class=\"_ _d\"></span>fatturato <span class=\"_ _c\"></span>generato <span class=\"_ _d\"></span>nei <span class=\"_ _d\"></span>mesi <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>novembre <span class=\"_ _c\"></span>e <span class=\"_ _d\"></span>dicembre <span class=\"_ _d\"></span>20<span class=\"_ _0\"></span>24, <span class=\"_ _d\"></span>rispetto <span class=\"_ _d\"></span>ai<span class=\"_ _2b2\"> </span>corrispondenti mesi del <span class=\"_ _0\"></span>2023<span class=\"ls3\">, <span class=\"_ _0\"></span></span>per il <span class=\"_ _0\"></span>maggior <span class=\"_ _0\"></span>traffico aereo <span class=\"_ _0\"></span>assistito nel <span class=\"_ _0\"></span>periodo di rif<span class=\"_ _0\"></span>erimento. <span class=\"_ _0\"></span>Il <span class=\"_ _0\"></span>credito verso<span class=\"_ _2b2\"> </span>Eurocontrol, <span class=\"_ _c\"></span>al <span class=\"_ _c\"></span>netto <span class=\"_ _c\"></span>della <span class=\"_ _c\"></span>quota <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>diretta <span class=\"_ _c\"></span>competenza<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>del <span class=\"_ _c\"></span>fondo <span class=\"_ _c\"></span>sv<span class=\"_ _0\"></span>alutazion<span class=\"_ _1\"></span>e <span class=\"_ _c\"></span>crediti, <span class=\"_ _c\"></span>ammonta <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>14<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>.681<span class=\"_ _2b2\"> </span>migliaia di<span class=\"_ _1\"></span> euro (1<span class=\"lsa\">41</span>.957 m<span class=\"_ _1\"></span>igliaia<span class=\"_ _1\"></span> di euro al 31 dicembr<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> 2023). Il <span class=\"_ _b\"> </span><span class=\"ff7 fcf\">Credito <span class=\"_ _4d\"> </span>verso <span class=\"_ _b\"> </span>il <span class=\"_ _b\"> </span>Ministero <span class=\"_ _b\"> </span>dell\u2019Economia <span class=\"_ _4d\"> </span>e <span class=\"_ _b\"> </span>delle <span class=\"_ _b\"> </span>Finanze<span class=\"ff2\"> <span class=\"_ _b\"> </span></span></span>(MEF) <span class=\"_ _b\"> </span>pari <span class=\"_ _b\"> </span>a <span class=\"_ _b\"> </span><span class=\"lsa\">10</span>.<span class=\"ls40\">890</span> <span class=\"_ _b\"> </span>migliaia <span class=\"_ _b\"> </span>di <span class=\"_ _b\"> </span>euro <span class=\"_ _4d\"> </span>\u00e8 <span class=\"_ _b\"> </span>relativo<span class=\"_ _2b2\"> </span>interamente <span class=\"_ _c\"></span>a<span class=\"_ _1\"></span>lle <span class=\"_ _c\"></span>es<span class=\"_ _1\"></span>enzioni <span class=\"_ _c\"></span>di <span class=\"_ _6\"></span>rotta <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>t<span class=\"_ _8\"></span>erm<span class=\"_ _0\"></span>inale <span class=\"_ _c\"></span>ril<span class=\"_ _1\"></span>evate <span class=\"_ _c\"></span>nel <span class=\"_ _6\"></span>202<span class=\"_ _0\"></span>4 <span class=\"_ _c\"></span>in <span class=\"_ _c\"></span>decr<span class=\"_ _1\"></span>emento <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>1.<span class=\"_ _1\"></span>027 <span class=\"_ _c\"></span>migliaia<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>euro,<span class=\"_ _2b2\"> </span>rispetto <span class=\"_ _6\"></span>al <span class=\"_ _0\"></span>dato <span class=\"_ _6\"></span>rilevato <span class=\"_ _0\"></span>nell\u2019esercizio <span class=\"_ _0\"></span>precedente, <span class=\"_ _0\"></span>per <span class=\"_ _6\"></span>le <span class=\"_ _6\"></span>minori <span class=\"_ _0\"></span>unit\u00e0 <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>servizio <span class=\"_ _0\"></span>esenti <span class=\"_ _6\"></span>di <span class=\"_ _0\"></span>rotta <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>terminale<span class=\"_ _2b2\"> </span>sviluppate <span class=\"_ _8\"></span>ne<span class=\"_ _0\"></span>ll\u2019anno. <span class=\"_ _8\"></span>Il credito <span class=\"_ _1\"></span>del 202<span class=\"ff3\">3 pari <span class=\"_ _8\"></span>a 11.917 migl<span class=\"_ _8\"></span>iaia di euro <span class=\"_ _1\"></span>\u00e8 stato <span class=\"_ _8\"></span>oggetto di comp<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nsazion<span class=\"_ _1\"></span>e, a <span class=\"_ _1\"></span>valle<span class=\"_ _2b2\"> </span></span>dell\u2019approvazion<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>del bil<span class=\"_ _8\"></span>ancio <span class=\"_ _8\"></span>2<span class=\"_ _0\"></span>02<span class=\"ff3\">3</span>, <span class=\"_ _8\"></span>con il<span class=\"_ _8\"></span> debito <span class=\"_ _8\"></span>verso <span class=\"_ _8\"></span>l\u2019Aeronautica <span class=\"_ _8\"></span>Militare <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>gli i<span class=\"_ _8\"></span>ncass<span class=\"_ _0\"></span>i <span class=\"_ _8\"></span>riguardanti <span class=\"_ _8\"></span>la ta<span class=\"_ _8\"></span>riffa<span class=\"_ _2b2\"> </span>di <span class=\"_ _6\"></span>rotta <span class=\"_ _6\"></span>pari <span class=\"_ _c\"></span>a <span class=\"_ _6\"></span>59.253 <span class=\"_ _6\"></span>migliaia <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>euro, <span class=\"_ _c\"></span>d<span class=\"_ _1\"></span>eterminando <span class=\"_ _0\"></span>un <span class=\"_ _c\"></span>debito <span class=\"_ _6\"></span>netto <span class=\"_ _6\"></span>verso <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>MEF <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>4<span class=\"_ _0\"></span>7.337 <span class=\"_ _6\"></span>migliaia <span class=\"_ _0\"></span>di <span class=\"_ _c\"></span>euro<span class=\"_ _2b2\"> </span>regolato nel m<span class=\"_ _1\"></span>ese di dicem<span class=\"_ _1\"></span>bre 2024<span class=\"ls3a\">. </span>Il <span class=\"_ _6\"></span><span class=\"fcf\">Credito <span class=\"_ _6\"></span>verso <span class=\"_ _6\"></span>il <span class=\"_ _c\"></span>Minist<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ro <span class=\"_ _6\"></span>delle <span class=\"_ _6\"></span>Infrastruttur<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>e <span class=\"_ _c\"></span>d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>Trasporti <span class=\"_ _c\"></span><span class=\"fc0\">accog<span class=\"_ _1\"></span>lie <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>contributo <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>conto <span class=\"_ _6\"></span>esercizio, <span class=\"_ _6\"></span>pari <span class=\"_ _c\"></span>a<span class=\"_ _2b2\"> </span></span></span>30.000 <span class=\"_ _0\"></span>migliaia <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>euro, <span class=\"_ _0\"></span>finalizzato <span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>compensare <span class=\"_ _6\"></span>i <span class=\"_ _6\"></span>costi <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ostenuti <span class=\"_ _0\"></span>dalla <span class=\"_ _6\"></span>Capogruppo <span class=\"_ _0\"></span>per <span class=\"_ _6\"></span>garantire <span class=\"_ _6\"></span>la <span class=\"_ _0\"></span>sicurezza<span class=\"_ _2b2\"> </span>dei <span class=\"_ _0\"></span>propri <span class=\"_ _0\"></span>impianti <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>sicurezza <span class=\"_ _0\"></span>operativa, come <span class=\"_ _0\"></span>previsto <span class=\"_ _0\"></span>dall\u2019art. <span class=\"_ _0\"></span>11<span class=\"_ _0\"></span><span class=\"ff3\">-septies <span class=\"_ _0\"></span>della<span class=\"_ _8\"></span> <span class=\"_ _6\"></span>Legge <span class=\"_ _0\"></span>248<span class=\"_ _0\"></span>/05. Nel <span class=\"_ _0\"></span>mese <span class=\"_ _0\"></span>di<span class=\"_ _2b2\"> </span></span>dicembre sono stati<span class=\"_ _8\"></span> incassati 30 milioni di <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>uro rilevati <span class=\"_ _8\"></span>ne<span class=\"_ _0\"></span>ll\u2019eserciz<span class=\"_ _8\"></span>io 202<span class=\"_ _0\"></span><span class=\"ff3\">3<span class=\"ls3\">. </span></span>I <span class=\"_ _c\"></span><span class=\"fcf ls0\">Crediti <span class=\"_ _d\"></span>verso <span class=\"_ _d\"></span>altri <span class=\"_ _c\"></span>clienti <span class=\"_ _d\"></span><span class=\"fc0\">ammontano <span class=\"_ _d\"></span>a <span class=\"_ _d\"></span><span class=\"lsa\">54</span>.<span class=\"ls40\">954</span> <span class=\"_ _d\"></span>migliaia <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>euro <span class=\"_ _d\"></span>e <span class=\"_ _d\"></span>registrano <span class=\"_ _c\"></span>un <span class=\"_ _d\"></span>incremento <span class=\"_ _c\"></span>netto <span class=\"_ _d\"></span>di <span class=\"_ _4d\"> </span>6<span class=\"ls3a\">.6<span class=\"lsa\">07<span class=\"_ _2b2\"> </span></span></span></span></span>migliaia di euro, rispetto all\u2019es<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rcizio preced<span class=\"_ _1\"></span>ente, principalment<span class=\"_ _8\"></span>e <span class=\"_ _0\"></span>legato alle fatture da emett<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>re rilevate a fine<span class=\"_ _2b2\"> </span>anno per le atti<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>it\u00e0 rese sull<span class=\"_ _1\"></span>e commesse estere. <table class=\"s w522 h505\" id=\"_6d840ae8-4bc8-4d3f-bd36-7af5f73ff71c\"><tr><td></td><td class=\"c x535 y1f06 w523 h506\"><div class=\"t m40 x1ae h27f y1f05 ff6 fs8a fc0 sc0 ls0 ws0\">al 3<span class=\"_ _8\"></span>1.12.2024<span class=\"_ _2b2\"> </span></div></td><td class=\"c x536 y1f06 w523 h506\"><div class=\"t m40 x1ae h27f y1f05 ff6 fs8a fc0 sc0 ls0 ws0\">al<span class=\"_ _8\"></span> 31.12.2023<span class=\"_ _2b2\"> </span></div></td><td class=\"c x537 y1f06 w524 h506\"><div class=\"t m40 x1ae h27f y1f05 ff6 fs8a fc0 sc0 ls0 ws0\">Vari<span class=\"_ _8\"></span>azione<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1f07 w525 h506\"><div class=\"t m40 x1ae h27f y1f05 ff6 fs8a fc0 sc0 ls0 ws0\">Crediti<span class=\"_ _8\"></span> c<span class=\"_ _0\"></span>om<span class=\"_ _0\"></span>mercial<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>co<span class=\"_ _0\"></span>rr<span class=\"_ _8\"></span>en<span class=\"_ _0\"></span>ti<span class=\"_ _2b2\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x1af y1f09 w526 h507\"><div class=\"t m40 x1ae h281 y1f08 ff4 fs8a fc0 sc0 ls0 ws0\">Credi<span class=\"_ _8\"></span>to<span class=\"_ _0\"></span> verso Euroco<span class=\"_ _0\"></span>ntrol<span class=\"_ _2b2\"> </span></div></td><td class=\"c x538 y1f09 w527 h507\"><div class=\"t m40 x1ae h281 y1f08 ff4 fs8a fc0 sc0 lsd8 ws0\">173.927<span class=\"_ _2b2\"> </span></div></td><td class=\"c x539 y1f09 w527 h507\"><div class=\"t m40 x1ae h281 y1f08 ff4 fs8a fc0 sc0 lsd8 ws0\">168.503<span class=\"_ _2b2\"> </span></div></td><td class=\"c x53a y1f09 w528 h507\"><div class=\"t m40 x1ae h281 y1f08 ff4 fs8a fc0 sc0 ls0 ws0\">5.<span class=\"_ _0\"></span>424<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x53b y1f0a w1d0 h280\"><div class=\"t m40 x42 h281 y12ca ff4 fs8a fc0 sc0 ls0 ws0\">Credi<span class=\"_ _8\"></span>to<span class=\"_ _0\"></span> verso Min<span class=\"_ _8\"></span>istero del<span class=\"_ _8\"></span>l'Ec<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>nomia e d<span class=\"_ _8\"></span>elle Fin<span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>nz<span class=\"_ _8\"></span>e<span class=\"_ _2b2\"> </span></div></td><td class=\"c x53c y1f0b w529 h507\"><div class=\"t m40 x1ae h281 y1f08 ff4 fs8a fc0 sc0 lsd8 ws0\">10.890<span class=\"_ _2b2\"> </span></div></td><td class=\"c x53d y1f0b w529 h507\"><div class=\"t m40 x1ae h281 y1f08 ff4 fs8a fc0 sc0 lsd8 ws0\">11.917<span class=\"_ _2b2\"> </span></div></td><td class=\"c x53e y1f0b w52a h507\"><div class=\"t m40 x1ae h281 y1f08 ff4 fs8a fc0 sc0 ls0 ws0\">(1<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>027)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x53b y1f0a w1d0 h280\"><div class=\"t m40 x42 h281 y12cc ff4 fs8a fc0 sc0 ls0 ws0\">Credi<span class=\"_ _8\"></span>to<span class=\"_ _0\"></span> verso Min<span class=\"_ _8\"></span>istero del<span class=\"_ _8\"></span>le I<span class=\"_ _0\"></span>nfrastru<span class=\"_ _8\"></span>ttur<span class=\"_ _1\"></span>e e d<span class=\"_ _8\"></span>ei Trasporti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x53c y1f0c w529 h507\"><div class=\"t m40 x1ae h281 y1f08 ff4 fs8a fc0 sc0 lsd8 ws0\">30.000<span class=\"_ _2b2\"> </span></div></td><td class=\"c x53d y1f0c w529 h507\"><div class=\"t m40 x1ae h281 y1f08 ff4 fs8a fc0 sc0 lsd8 ws0\">30.000<span class=\"_ _2b2\"> </span></div></td><td class=\"c x53f y1f0c w52b h507\"><div class=\"t m40 x1ae h281 y1f08 ff4 fs8a fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x53b y1f0a w1d0 h280\"><div class=\"t m40 x42 h281 y12ce ff4 fs8a fc0 sc0 ls0 ws0\">Credi<span class=\"_ _8\"></span>ti verso altri clien<span class=\"_ _8\"></span>ti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x53c y1f0d w529 h507\"><div class=\"t m40 x1ae h281 y1f08 ff4 fs8a fc0 sc0 lsd8 ws0\">54.954<span class=\"_ _2b2\"> </span></div></td><td class=\"c x53d y1f0d w529 h507\"><div class=\"t m40 x1ae h281 y1f08 ff4 fs8a fc0 sc0 lsd8 ws0\">48.347<span class=\"_ _2b2\"> </span></div></td><td class=\"c x540 y1f0d w528 h507\"><div class=\"t m40 x1ae h281 y1f08 ff4 fs8a fc0 sc0 ls0 ws0\">6.<span class=\"_ _0\"></span>607<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x53b y1f0a w1d0 h280\"><div class=\"t m40 x42 h281 y12d1 ff4 fs8a fc0 sc0 ls0 ws0\">Credi<span class=\"_ _8\"></span>ti per<span class=\"_ _8\"></span> B<span class=\"_ _0\"></span>ala<span class=\"_ _0\"></span>nce<span class=\"_ _2b2\"> </span></div></td><td class=\"c x538 y1f0e w527 h507\"><div class=\"t m40 x1ae h281 y1f08 ff4 fs8a fc0 sc0 lsd8 ws0\">223.541<span class=\"_ _2b2\"> </span></div></td><td class=\"c x539 y1f0e w527 h507\"><div class=\"t m40 x1ae h281 y1f08 ff4 fs8a fc0 sc0 lsd8 ws0\">173.127<span class=\"_ _2b2\"> </span></div></td><td class=\"c x541 y1f0e w52c h507\"><div class=\"t m40 x1ae h281 y1f08 ff4 fs8a fc0 sc0 ls0 ws0\">50.414<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td class=\"c x538 y1f0f w52d h506\"><div class=\"t m40 x1ae h27f y1f05 ff6 fs8a fc0 sc0 lsd8 ws0\">493.312<span class=\"_ _2b2\"> </span></div></td><td class=\"c x542 y1f0f w52d h506\"><div class=\"t m40 x1ae h27f y1f05 ff6 fs8a fc0 sc0 lsd8 ws0\">431.894<span class=\"_ _2b2\"> </span></div></td><td class=\"c x543 y1f0f w52e h506\"><div class=\"t m40 x1ae h27f y1f05 ff6 fs8a fc0 sc0 ls0 ws0\">61.418<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x53b y1f0a w1d0 h280\"><div class=\"t m40 x42 h281 y12d4 ff4 fs8a fc0 sc0 ls0 ws0\">Fond<span class=\"_ _8\"></span>o<span class=\"_ _0\"></span> svalutazione cred<span class=\"_ _8\"></span>iti </div></td><td class=\"c x544 y1f10 w52f h507\"><div class=\"t m40 x1ae h281 y1f08 ff4 fs8a fc0 sc0 ls0 ws0\">(3<span class=\"_ _8\"></span>7.<span class=\"_ _0\"></span>309)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x545 y1f10 w530 h507\"><div class=\"t m40 x1ae h281 y1f08 ff4 fs8a fc0 sc0 ls0 ws0\">(<span class=\"_ _1\"></span>40.591)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x546 y1f10 w531 h507\"><div class=\"t m40 x1ae h281 y1f08 ff4 fs8a fc0 sc0 ls0 ws0\">3.<span class=\"_ _0\"></span>282<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x53b y1f0a w1d0 h280\"><div class=\"t m40 x42 h27f y12d6 ff6 fs8a fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x538 y1f11 w52d h506\"><div class=\"t m40 x1ae h27f y1f05 ff6 fs8a fc0 sc0 lsd8 ws0\">456.003<span class=\"_ _2b2\"> </span></div></td><td class=\"c x542 y1f11 w52d h506\"><div class=\"t m40 x1ae h27f y1f05 ff6 fs8a fc0 sc0 lsd8 ws0\">391.303<span class=\"_ _2b2\"> </span></div></td><td class=\"c x543 y1f11 w52e h506\"><div class=\"t m40 x1ae h27f y1f05 ff6 fs8a fc0 sc0 ls0 ws0\">64.700<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1f12 w532 h506\"><div class=\"t m40 x1ae h27f y1f05 ff6 fs8a fc0 sc0 ls0 ws0\">Crediti<span class=\"_ _8\"></span> c<span class=\"_ _0\"></span>om<span class=\"_ _0\"></span>mercial<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>no<span class=\"_ _0\"></span>n c<span class=\"_ _0\"></span>orrenti<span class=\"_ _2b2\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x1af y1f13 w533 h507\"><div class=\"t m40 x1ae h281 y1f08 ff4 fs8a fc0 sc0 ls0 ws0\">Credi<span class=\"_ _8\"></span>ti per<span class=\"_ _8\"></span> B<span class=\"_ _0\"></span>ala<span class=\"_ _0\"></span>nce<span class=\"_ _2b2\"> </span></div></td><td class=\"c x538 y1f13 w527 h507\"><div class=\"t m40 x1ae h281 y1f08 ff4 fs8a fc0 sc0 lsd8 ws0\">385.454<span class=\"_ _2b2\"> </span></div></td><td class=\"c x539 y1f13 w527 h507\"><div class=\"t m40 x1ae h281 y1f08 ff4 fs8a fc0 sc0 lsd8 ws0\">526.841<span class=\"_ _2b2\"> </span></div></td><td class=\"c x547 y1f13 w534 h507\"><div class=\"t m40 x1ae h281 y1f08 ff4 fs8a fc0 sc0 ls0 ws0\">(<span class=\"_ _8\"></span>141.387)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x53b y1f0a w1d0 h280\"><div class=\"t m40 x42 h27f y12dc ff6 fs8a fc0 sc0 ls0 ws0\">Totale<span class=\"_ _2b2\"> </span></div></td><td class=\"c x538 y1f14 w52d h506\"><div class=\"t m40 x1ae h27f y1f05 ff6 fs8a fc0 sc0 lsd8 ws0\">385.454<span class=\"_ _2b2\"> </span></div></td><td class=\"c x542 y1f14 w52d h506\"><div class=\"t m40 x1ae h27f y1f05 ff6 fs8a fc0 sc0 lsd8 ws0\">526.841<span class=\"_ _2b2\"> </span></div></td><td class=\"c x548 y1f14 w535 h506\"><div class=\"t m40 x1ae h27f y1f05 ff6 fs8a fc0 sc0 ls0 ws0\">(141.387)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x53b y1f0a w1d0 h280\"><div class=\"t m40 x39 h284 y12df ff12 fs8b fc0 sc0 ls0 ws0\">(mi<span class=\"_ _0\"></span>gli<span class=\"_ _0\"></span>aia di e<span class=\"_ _0\"></span>ur<span class=\"_ _1\"></span>o)<span class=\"_ _2b2\"> </span></div></td></tr></table>Il <span class=\"_ _6\"></span><span class=\"fcf\">Fondo <span class=\"_ _6\"></span>svalutazione <span class=\"_ _6\"></span>crediti <span class=\"_ _6\"></span></span>ammonta <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>complessi<span class=\"_ _1\"></span>vi <span class=\"_ _6\"></span>37.309 <span class=\"_ _6\"></span>migliaia <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>euro <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>registra <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>riduzione <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>3.282<span class=\"_ _2b2\"> </span>migliaia di<span class=\"_ _1\"></span> euro. L\u2019incremento dell\u2019esercizi<span class=\"_ _1\"></span>o del <span class=\"_ _0\"></span>fondo svalutazione crediti recepisce le <span class=\"_ _0\"></span>posizioni <span class=\"_ _0\"></span>assoggettate all\u2019applicazi<span class=\"_ _1\"></span>one di<span class=\"_ _2b2\"> </span>un <span class=\"ls0\">modello <span class=\"_ _8\"></span>di valutazione c<span class=\"_ _1\"></span>he tiene conto <span class=\"_ _8\"></span>del deteriora<span class=\"_ _1\"></span>mento del m<span class=\"_ _1\"></span>erito credit<span class=\"_ _1\"></span>izio olt<span class=\"_ _1\"></span>re a sval<span class=\"_ _1\"></span>utazioni puntu<span class=\"_ _8\"></span>ali<span class=\"_ _2b2\"> </span></span>su specifiche <span class=\"_ _1\"></span>posizioni credi<span class=\"_ _8\"></span>tizie. I <span class=\"_ _40\"> </span>decrementi <span class=\"_ _40\"> </span>del <span class=\"_ _4\"> </span>fondo <span class=\"_ _40\"> </span>svalutazione <span class=\"_ _4\"> </span>crediti <span class=\"_ _40\"> </span>si <span class=\"_ _40\"> </span>riferiscono <span class=\"_ _4\"> </span>per <span class=\"_ _12\"> </span>1.308 <span class=\"_ _40\"> </span>migliaia <span class=\"_ _40\"> </span>di <span class=\"_ _40\"> </span>euro <span class=\"_ _40\"> </span>a <span class=\"_ _40\"> </span>crediti <span class=\"_ _4\"> </span>svalutati<span class=\"_ _2b2\"> </span>prudenzialment<span class=\"_ _8\"></span>e  negli <span class=\"_ _7\"> </span>esercizi<span class=\"_ _1\"></span>  prec<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>denti <span class=\"_ _b\"> </span>e<span class=\"_ _0\"></span>d <span class=\"_ _7\"> </span>incassati<span class=\"_ _1\"></span>  nel <span class=\"_ _7\"> </span>corso <span class=\"_ _b\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_ _7\"> </span>2024<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>e  p<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>r  5<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>893 <span class=\"_ _7\"> </span>migliaia <span class=\"_ _7\"> </span>di <span class=\"_ _7\"> </span>euro  a<span class=\"_ _2b2\"> </span>cancellazione di cr<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>diti in ambito E<span class=\"_ _8\"></span>ur<span class=\"_ _0\"></span>ocontrol<span class=\"_ _1\"></span>, che non pregiudica<span class=\"_ _1\"></span> il diritto d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>l recupero <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span>l credito.<span class=\"ls6\">  </span>Il <span class=\"_ _c\"></span><span class=\"fcf\">Credito <span class=\"_ _c\"></span>per <span class=\"_ _c\"></span>Balance</span><span class=\"ff7\">, <span class=\"_ _c\"></span>al <span class=\"_ _c\"></span>netto <span class=\"_ _c\"></span>dell<span class=\"_ _1\"></span>\u2019effetto <span class=\"_ _c\"></span>attualizz<span class=\"_ _1\"></span>azione, <span class=\"_ _c\"></span>ammonta <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>comple<span class=\"_ _1\"></span>ssivi <span class=\"_ _c\"></span>6<span class=\"ff3 ls40\">08<span class=\"_ _0\"></span><span class=\"ls0\">.995 <span class=\"_ _c\"></span>migliaia <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>euro<span class=\"_ _2b2\"> </span></span></span></span>(699.968 migliaia di euro al 31 dicembre 2023<span class=\"ff7\">) classificato nell\u2019ambito dei crediti corr<span class=\"_ _1\"></span>enti per <span class=\"_ _0\"></span><span class=\"ff3\">223.<span class=\"ls40\">541</span> <span class=\"_ _0\"></span>migliaia<span class=\"_ _2b2\"> </span></span></span>di <span class=\"_ _c\"></span>euro <span class=\"_ _c\"></span>che <span class=\"_ _c\"></span>compr<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nde, <span class=\"_ _c\"></span>al <span class=\"_ _c\"></span>netto <span class=\"_ _c\"></span>dell<span class=\"_ _8\"></span>\u2019effetto <span class=\"_ _c\"></span>finanziario, <span class=\"_ _c\"></span>la <span class=\"_ _c\"></span>quota <span class=\"_ _c\"></span>in<span class=\"_ _8\"></span>serita <span class=\"_ _c\"></span>in <span class=\"_ _c\"></span>tariffa <span class=\"_ _c\"></span>nel <span class=\"_ _c\"></span>2<span class=\"_ _8\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span><span class=\"ff3\">5 <span class=\"_ _c\"></span>relativa <span class=\"_ _c\"></span>oltre <span class=\"_ _c\"></span>ai<span class=\"_ _2b2\"> </span></span>crediti <span class=\"_ _8\"></span>iscritti <span class=\"_ _8\"></span>nel 2<span class=\"_ _1\"></span>023, <span class=\"_ _8\"></span>alla <span class=\"_ _1\"></span>terza qu<span class=\"_ _8\"></span>ota dei <span class=\"_ _8\"></span>balance <span class=\"_ _8\"></span>iscritti <span class=\"_ _8\"></span>nel <span class=\"_ _1\"></span>biennio <span class=\"_ _8\"></span>2020-2021, <span class=\"_ _8\"></span>oggetto <span class=\"_ _8\"></span>di recu<span class=\"_ _8\"></span>pero in <span class=\"_ _8\"></span>cinque<span class=\"_ _2b2\"> </span>anni <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>decorrere <span class=\"_ _c\"></span>dal <span class=\"_ _c\"></span>2023 <span class=\"_ _c\"></span>per <span class=\"_ _c\"></span>il <span class=\"_ _c\"></span>credito <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>rotta <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>per <span class=\"_ _d\"></span>il <span class=\"_ _d\"></span>credito <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>terminale<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>riferito <span class=\"_ _c\"></span>alle <span class=\"_ _c\"></span>prime <span class=\"_ _c\"></span>due <span class=\"_ _c\"></span>zone <span class=\"_ _c\"></span>di<span class=\"_ _2b2\"> </span>tariffazione e<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>in <span class=\"_ _0\"></span>sette <span class=\"_ _0\"></span>anni <span class=\"_ _6\"></span>relativament<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>al <span class=\"_ _0\"></span>credito <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>term<span class=\"_ _0\"></span>inale <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>terza <span class=\"_ _0\"></span>zona <span class=\"_ _6\"></span>di <span class=\"_ _0\"></span>tariffazione, <span class=\"_ _0\"></span>in <span class=\"_ _6\"></span>conformit\u00e0<span class=\"_ _2b2\"> </span>alla <span class=\"_ _12\"> </span>richiesta <span class=\"_ _12\"> </span>avanzata <span class=\"_ _12\"> </span>dal <span class=\"_ _12\"> </span>re<span class=\"_ _0\"></span>golatore <span class=\"_ _12\"> </span>ENAC <span class=\"_ _12\"> </span>e <span class=\"_ _13\"> </span>prevista <span class=\"_ _12\"> </span>come <span class=\"_ _12\"> </span>tempistica <span class=\"_ _12\"> </span>di <span class=\"_ _12\"> </span>recupero <span class=\"_ _12\"> </span>da<span class=\"_ _6\"></span>l <span class=\"_ _12\"> </span>Regolamento<span class=\"_ _2b2\"> </span>Comunitario <span class=\"_ _d\"></span>2020/1627. <span class=\"_ _4d\"> </span>Il <span class=\"_ _4d\"> </span>credito <span class=\"_ _4d\"> </span>per <span class=\"_ _4d\"> </span>balance <span class=\"_ _4d\"> </span>nella <span class=\"_ _4d\"> </span>quota <span class=\"_ _4d\"> </span>non <span class=\"_ _b\"> </span>corrente <span class=\"_ _d\"> </span>accoglie <span class=\"_ _4d\"> </span>i <span class=\"_ _4d\"> </span>balance <span class=\"_ _4d\"> </span>positivi <span class=\"_ _4d\"> </span>emersi<span class=\"_ _2b2\"> </span>nell\u2019esercizi<span class=\"_ _1\"></span>o 202<span class=\"ff3\">4 che ammontano, al lordo della<span class=\"_ _1\"></span> componente finanziaria<span class=\"_ _8\"></span>, <span class=\"_ _0\"></span>a <span class=\"lsa\">89</span>,9 milioni di euro e sono riferiti<span class=\"_ _2b2\"> </span></span>principalment<span class=\"_ _1\"></span>e <span class=\"_ _c\"></span>al <span class=\"_ _6\"></span>balance <span class=\"_ _6\"></span>inflattivo <span class=\"_ _6\"></span>per <span class=\"_ _c\"></span>comple<span class=\"_ _1\"></span>ssivi <span class=\"_ _6\"></span>6<span class=\"_ _0\"></span>3,6 <span class=\"_ _c\"></span>milioni <span class=\"_ _0\"></span>di <span class=\"_ _c\"></span>euro <span class=\"_ _6\"></span>(<span class=\"ls40\">62</span>,<span class=\"_ _0\"></span>5 <span class=\"_ _6\"></span>milioni <span class=\"_ _c\"></span>di <span class=\"_ _6\"></span>euro <span class=\"_ _c\"></span>al<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>31 <span class=\"_ _6\"></span>dicembre<span class=\"_ _2b2\"> </span>2023) rilevati <span class=\"ff7\">per tener conto dell\u2019andamento dei tassi </span>di inflazione a consuntivo rispetto a quanto inserito nel<span class=\"_ _2b2\"> </span>Piano di Performance; ai balance legati al recupero dei maggiori tassi di interesse emersi a consuntivo rispetto<span class=\"_ _2b2\"> </span>a <span class=\"_ _c\"></span>quanto<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>pianificato <span class=\"_ _c\"></span>nel <span class=\"_ _6\"></span>piano <span class=\"_ _c\"></span>di <span class=\"_ _6\"></span>performance <span class=\"_ _6\"></span>per <span class=\"_ _c\"></span>complessi<span class=\"_ _1\"></span>vi <span class=\"_ _c\"></span>12,6 <span class=\"_ _6\"></span>milioni <span class=\"_ _c\"></span>di <span class=\"_ _6\"></span>euro; <span class=\"_ _c\"></span>ai <span class=\"_ _6\"></span>balance <span class=\"_ _c\"></span>riferiti <span class=\"_ _c\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>costi<span class=\"_ _2b2\"> </span>sostenuti <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>non <span class=\"_ _c\"></span>prevedi<span class=\"_ _8\"></span>bili <span class=\"_ _c\"></span>all\u2019atto <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>perfezionament<span class=\"ff3\">o <span class=\"_ _c\"></span>del <span class=\"_ _c\"></span>piano <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>performanc<span class=\"_ _1\"></span>e <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>re<span class=\"_ _0\"></span>cuperabile <span class=\"_ _c\"></span>in <span class=\"_ _c\"></span>tari<span class=\"_ _8\"></span>f<span class=\"_ _0\"></span>fa <span class=\"_ _c\"></span>in<span class=\"_ _2b2\"> </span></span>conformit\u00e0 a qua<span class=\"_ _1\"></span>nto previs<span class=\"_ _1\"></span>to dall\u2019art. 28 d<span class=\"_ _1\"></span>el Regolamento U<span class=\"_ _1\"></span>E 2019/317 p<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>r complessivi <span class=\"_ _8\"></span>1<span class=\"_ _0\"></span>0,6 milioni <span class=\"_ _8\"></span>di euro. <table class=\"s w536 h508\" id=\"_21043b0d-1c7c-40f9-846d-abd251ca80f4\"><tr><td></td><td></td><td></td><td></td><td class=\"c x54a y1f15 w1d2 h289\"><div class=\"t m41 xea h286 y12f4 ff6 fs8c fc0 sc0 ls0 ws0\">D<span class=\"_ _0\"></span>ecr<span class=\"_ _8\"></span>em<span class=\"_ _0\"></span>en<span class=\"_ _8\"></span>ti<span class=\"_ _2b2\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x54b y1f17 w537 h509\"><div class=\"t m41 x1ae h286 y1f16 ff6 fs8c fc0 sc0 ls0 ws0\">al 31.1<span class=\"_ _8\"></span>2.20<span class=\"_ _1\"></span>23</div></td><td class=\"c x54c y1f17 w538 h509\"><div class=\"t m41 x1ae h286 y1f16 ff6 fs8c fc0 sc0 ls0 ws0\">In<span class=\"_ _8\"></span>cremen<span class=\"_ _8\"></span>ti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x54d y1f17 w539 h509\"><div class=\"t m41 x1ae h286 y1f16 ff6 fs8c fc0 sc0 ls0 ws0\">r<span class=\"_ _8\"></span>ilas<span class=\"_ _0\"></span>ci</div></td><td class=\"c x54e y1f17 w53a h509\"><div class=\"t m41 x1ae h286 y1f16 ff6 fs8c fc0 sc0 ls0 ws0\">can<span class=\"_ _8\"></span>cellazion<span class=\"_ _8\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x54f y1f17 w53b h509\"><div class=\"t m41 x1ae h286 y1f16 ff6 fs8c fc0 sc0 ls0 ws0\">al 31.1<span class=\"_ _8\"></span>2.20<span class=\"_ _1\"></span>24<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1f18 w53c h50a\"><div class=\"t m41 x1ae h286 y1f16 ff4 fs8c fc0 sc0 ls0 ws0\">F<span class=\"_ _0\"></span>o<span class=\"_ _6\"></span>n<span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>o<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>s<span class=\"_ _c\"></span>v<span class=\"_ _8\"></span>a<span class=\"_ _c\"></span>l<span class=\"_ _c\"></span>u<span class=\"_ _6\"></span>ta<span class=\"_ _c\"></span>zi<span class=\"_ _c\"></span>o<span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>e<span class=\"_ _c\"></span> cre<span class=\"_ _6\"></span>d<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span>ti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x550 y1f18 w53d h50a\"><div class=\"t m41 x1ae h286 y1f16 ff4 fs8c fc0 sc0 ls0 ws0\">40.<span class=\"_ _1\"></span>591<span class=\"_ _2b2\"> </span></div></td><td class=\"c x551 y1f18 w53e h50a\"><div class=\"t m41 x1ae h286 y1f16 ff4 fs8c fc0 sc0 ls0 ws0\">3.9<span class=\"_ _1\"></span>19<span class=\"_ _2b2\"> </span></div></td><td class=\"c x552 y1f18 w53f h50a\"><div class=\"t m41 x1ae h286 y1f16 ff4 fs8c fc0 sc0 ls0 ws0\">(1.30<span class=\"_ _1\"></span>8)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x553 y1f18 w540 h50a\"><div class=\"t m41 x1ae h286 y1f16 ff4 fs8c fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>5.893<span class=\"_ _8\"></span>)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x554 y1f18 w541 h50b\"><div class=\"t m41 x1ae h286 y1f16 ff6 fs8c fc0 sc0 ls0 ws0\">37.<span class=\"_ _1\"></span>309<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x555 y1da3 w542 h4d8\"><div class=\"t m41 x1ae h288 y1f19 ff12 fs8d fc0 sc0 ls0 ws0\">(<span class=\"_ _8\"></span>m<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>l<span class=\"_ _6\"></span>i<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span> e<span class=\"_ _8\"></span>u<span class=\"_ _0\"></span>ro<span class=\"_ _0\"></span>)</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-591": {
   "value": "14.<span class=\"ffa ls0\"> <span class=\"_ _113\"> </span><span class=\"ff3\">Rimanenze<span class=\"_ _2b2\"> </span></span></span>Le rimanenze <span class=\"_ _0\"></span>di magazzino, rappresentate principalmente da parti di <span class=\"_ _0\"></span>ricambio, ammontano al <span class=\"_ _0\"></span>netto del fondo<span class=\"_ _2b2\"> </span>svalutazione a 60.47<span class=\"_ _1\"></span>3 migliaia<span class=\"_ _1\"></span> di euro in <span class=\"ls2d\">de</span>cremento di 2.309 <span class=\"ff7\">migliai<span class=\"_ _1\"></span>a di euro rispetto al<span class=\"_ _1\"></span>l\u2019esercizio prec<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>dente<span class=\"_ _2b2\"> </span></span>La movimentazion<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> rilevata nell\u2019<span class=\"_ _8\"></span>esercizio \u00e8 di seguito ra<span class=\"_ _1\"></span>ppresentata:<table class=\"s w543 h50c\" id=\"_7ed10256-3b50-4045-bea5-955cf0646069\"><tr><td></td><td class=\"c x557 y1f1b w544 h50d\"><div class=\"t m42 x1ae h28b y1f1a ff6 fs8e fc0 sc0 ls0 ws0\">al <span class=\"_ _0\"></span>31.<span class=\"_ _8\"></span>12.2<span class=\"_ _8\"></span>023<span class=\"_ _2b2\"> </span></div></td><td class=\"c x558 y1f1b w545 h50d\"><div class=\"t m42 x1ae h28b y1f1a ff6 fs8e fc0 sc0 ls0 ws0\">In<span class=\"_ _8\"></span>cremen<span class=\"_ _8\"></span>ti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x559 y1f1b w546 h50d\"><div class=\"t m42 x1ae h28b y1f1a ff6 fs8e fc0 sc0 ls0 ws0\">D<span class=\"_ _0\"></span>ecr<span class=\"_ _1\"></span>emen<span class=\"_ _8\"></span>ti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x55a y1f1b w547 h50d\"><div class=\"t m42 x1ae h28b y1f1a ff6 fs8e fc0 sc0 ls0 ws0\">al <span class=\"_ _0\"></span>31.1<span class=\"_ _8\"></span>2.202<span class=\"_ _8\"></span>4<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1f1d w548 h506\"><div class=\"t m42 x1ae h28d y1f1c ff4 fs8e fc0 sc0 ls0 ws0\">M<span class=\"_ _1\"></span>a<span class=\"_ _c\"></span>ga<span class=\"_ _c\"></span>zz<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>n<span class=\"_ _6\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>d<span class=\"_ _6\"></span>u<span class=\"_ _0\"></span>ci<span class=\"_ _c\"></span>a<span class=\"_ _c\"></span>r<span class=\"_ _1\"></span>i<span class=\"_ _c\"></span>o<span class=\"_ _2b2\"> </span></div></td><td class=\"c x55b y1f1d w549 h506\"><div class=\"t m42 x1ae h28d y1f1c ff4 fs8e fc0 sc0 ls0 ws0\">65.7<span class=\"_ _8\"></span>22<span class=\"_ _2b2\"> </span></div></td><td class=\"c x55c y1f1d w54a h506\"><div class=\"t m42 x1ae h28d y1f1c ff4 fs8e fc0 sc0 ls0 ws0\">2.879<span class=\"_ _2b2\"> </span></div></td><td class=\"c x55d y1f1d w54b h506\"><div class=\"t m42 x1ae h28d y1f1c ff4 fs8e fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>4.399)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x55e y1f1d w54c h506\"><div class=\"t m42 x1ae h28d y1f1c ff4 fs8e fc0 sc0 ls0 ws0\">64.20<span class=\"_ _1\"></span>2<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1f1e w54d h506\"><div class=\"t m42 x1ae h28d y1f1c ff4 fs8e fc0 sc0 ls0 ws0\">M<span class=\"_ _1\"></span>a<span class=\"_ _c\"></span>ga<span class=\"_ _c\"></span>zz<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>n<span class=\"_ _6\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span>re<span class=\"_ _6\"></span>tto<span class=\"_ _2b2\"> </span></div></td><td class=\"c x55f y1f1e w54e h506\"><div class=\"t m42 x1ae h28d y1f1c ff4 fs8e fc0 sc0 ls0 ws0\">6.55<span class=\"_ _8\"></span>5<span class=\"_ _2b2\"> </span></div></td><td class=\"c x560 y1f1e w54f h506\"><div class=\"t m42 x1ae h28d y1f1c ff4 fs8e fc0 sc0 lsd9 ws0\">924<span class=\"_ _2b2\"> </span></div></td><td class=\"c x561 y1f1e w550 h506\"><div class=\"t m42 x1ae h28d y1f1c ff4 fs8e fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>1.39<span class=\"_ _8\"></span>5)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x562 y1f1e w551 h506\"><div class=\"t m42 x1ae h28d y1f1c ff4 fs8e fc0 sc0 ls0 ws0\">6.084<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td class=\"c x563 y1f1f w552 h50d\"><div class=\"t m42 x1ae h28b y1f1a ff6 fs8e fc0 sc0 ls0 ws0\">72.<span class=\"_ _8\"></span>277<span class=\"_ _2b2\"> </span></div></td><td class=\"c x564 y1f1f w553 h50d\"><div class=\"t m42 x1ae h28b y1f1a ff6 fs8e fc0 sc0 ls0 ws0\">3.8<span class=\"_ _8\"></span>03<span class=\"_ _2b2\"> </span></div></td><td class=\"c x565 y1f1f w554 h50d\"><div class=\"t m42 x1ae h28b y1f1a ff6 fs8e fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>5.7<span class=\"_ _8\"></span>94)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x566 y1f1f w552 h50d\"><div class=\"t m42 x1ae h28b y1f1a ff6 fs8e fc0 sc0 ls0 ws0\">70.<span class=\"_ _8\"></span>286<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1f20 w555 h506\"><div class=\"t m42 x1ae h28d y1f1c ff4 fs8e fc0 sc0 ls0 ws0\">F<span class=\"_ _0\"></span>o<span class=\"_ _6\"></span>n<span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>o<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>S<span class=\"_ _0\"></span>va<span class=\"_ _6\"></span>l<span class=\"_ _c\"></span>u<span class=\"_ _6\"></span>ta<span class=\"_ _c\"></span>zi<span class=\"_ _c\"></span>o<span class=\"_ _0\"></span>n<span class=\"_ _6\"></span>e<span class=\"_ _c\"></span> m<span class=\"_ _0\"></span>a<span class=\"_ _c\"></span>ga<span class=\"_ _c\"></span>zz<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>n<span class=\"_ _6\"></span>o<span class=\"_ _2b2\"> </span></div></td><td class=\"c x567 y1f20 w550 h506\"><div class=\"t m42 x1ae h28d y1f1c ff4 fs8e fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>9.49<span class=\"_ _8\"></span>5)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x568 y1f20 w556 h506\"><div class=\"t m42 x1ae h28d y1f1c ff4 fs8e fc0 sc0 ls0 ws0\">(347)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x569 y1f20 w557 h506\"><div class=\"t m42 x1ae h28d y1f1c ff4 fs8e fc0 sc0 lsd9 ws0\">29<span class=\"_ _2b2\"> </span></div></td><td class=\"c x56a y1f20 w558 h506\"><div class=\"t m42 x1ae h28d y1f1c ff4 fs8e fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>9.813<span class=\"_ _8\"></span>)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1f21 w559 h50d\"><div class=\"t m42 x1ae h28b y1f1a ff6 fs8e fc0 sc0 ls0 ws0\">To<span class=\"_ _8\"></span>tale<span class=\"_ _2b2\"> </span></div></td><td class=\"c x56b y1f21 w55a h50d\"><div class=\"t m42 x1ae h28b y1f1a ff6 fs8e fc0 sc0 ls0 ws0\">62.7<span class=\"_ _1\"></span>82<span class=\"_ _2b2\"> </span></div></td><td class=\"c x56c y1f21 w55b h50d\"><div class=\"t m42 x1ae h28b y1f1a ff6 fs8e fc0 sc0 ls0 ws0\">3.<span class=\"_ _1\"></span>456<span class=\"_ _2b2\"> </span></div></td><td class=\"c x56d y1f21 w554 h50d\"><div class=\"t m42 x1ae h28b y1f1a ff6 fs8e fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>5.7<span class=\"_ _8\"></span>65)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x56e y1f21 w552 h50d\"><div class=\"t m42 x1ae h28b y1f1a ff6 fs8e fc0 sc0 ls0 ws0\">60.<span class=\"_ _8\"></span>473<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x56f y1da3 w55c h50e\"><div class=\"t m42 x1ae h28e y1f22 ff12 fs8f fc0 sc0 ls0 ws0\">(<span class=\"_ _8\"></span>m<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>l<span class=\"_ _6\"></span>i<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _6\"></span> <span class=\"_ _8\"></span>eur<span class=\"_ _0\"></span>o)<span class=\"_ _2b2\"> </span></div></td></tr></table>L\u2019incremento di 3.<span class=\"ff3\">456 migliaia di euro, al netto de<span class=\"_ _0\"></span>l fondo svalutazion<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> magazzino, si riferisce principalm<span class=\"_ _1\"></span>ente al </span>magazzino <span class=\"_ _0\"></span>fiduciario <span class=\"_ _0\"></span>per <span class=\"_ _6\"></span>l\u2019acquisto di <span class=\"_ _6\"></span>parti <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>ricambio <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>sistemi <span class=\"_ _0\"></span>operativi <span class=\"_ _6\"></span>adibit<span class=\"_ _8\"></span>i <span class=\"_ _6\"></span>alla <span class=\"_ _0\"></span>navigazione <span class=\"_ _6\"></span>aerea <span class=\"_ _0\"></span>tra cui parti di <span class=\"_ _8\"></span>ricambio a supporto <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span>i radar,<span class=\"_ _8\"></span> del<span class=\"_ _0\"></span>le teleco<span class=\"_ _1\"></span>municazioni e<span class=\"_ _1\"></span> dei sist<span class=\"_ _1\"></span>emi meteo e gli har<span class=\"_ _8\"></span>dware acquistati per <span class=\"_ _6\"></span>progetti <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>vendita <span class=\"_ _6\"></span>verso <span class=\"_ _0\"></span>clienti <span class=\"_ _6\"></span>esteri<span class=\"ff7\">. <span class=\"_ _6\"></span>Una <span class=\"_ _6\"></span>parte <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>ll\u2019increm<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nto <span class=\"_ _0\"></span>pari <span class=\"_ _6\"></span>a <span class=\"_ _c\"></span><span class=\"ff3\">40<span class=\"_ _1\"></span>2 <span class=\"_ _6\"></span>migliaia<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>euro, <span class=\"_ _6\"></span>si <span class=\"_ _6\"></span>riferisce <span class=\"_ _0\"></span>a </span></span>parti <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>sistemi <span class=\"_ _8\"></span>classifica<span class=\"_ _8\"></span>ti <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>magazzino <span class=\"_ _8\"></span>provenient<span class=\"ls5\">i <span class=\"_ _8\"></span><span class=\"ls0\">dalle <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>materiali<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>Il <span class=\"_ _8\"></span>decremento <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>5<span class=\"ls3\">.7<span class=\"_ _1\"></span><span class=\"ls40\">65<span class=\"ls0\"> <span class=\"_ _8\"></span>migliaia <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>euro </span></span></span></span></span>riguarda <span class=\"_ _8\"></span>gli im<span class=\"_ _1\"></span>pieghi <span class=\"_ _8\"></span>delle p<span class=\"_ _8\"></span>arti di <span class=\"_ _8\"></span>ricambio <span class=\"_ _1\"></span>nei <span class=\"_ _8\"></span>sistemi <span class=\"_ _8\"></span>operativi risulta<span class=\"_ _1\"></span>ti <span class=\"_ _8\"></span>superiori <span class=\"_ _8\"></span>rispetto agl<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>acquisti <span class=\"_ _8\"></span>effettuati nell\u2019esercizi<span class=\"_ _1\"></span>o. <span class=\"ff3\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-592": {
   "value": "15.<span class=\"ffa ls0\"> <span class=\"_ _113\"> </span><span class=\"ff3\">Altre attivit\u00e0 correnti e non correnti<span class=\"_ _2b2\"> </span></span></span>Le altre <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _8\"></span>correnti ammontano a 18.<span class=\"_ _1\"></span>640 migliai<span class=\"_ _1\"></span>a di eur<span class=\"_ _1\"></span>o e regist<span class=\"_ _8\"></span>rano un <span class=\"ls2d\">de</span>cremento di <span class=\"_ _8\"></span>14.417 migliai<span class=\"_ _1\"></span>a di<span class=\"_ _2b2\"> </span>euro, <span class=\"_ _0\"></span>rispetto <span class=\"_ _6\"></span>all\u2019esercizi<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>precedente, <span class=\"_ _6\"></span><span class=\"ff3\">principalment<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>imputabile <span class=\"_ _6\"></span>alla <span class=\"_ _0\"></span>riduzione <span class=\"_ _0\"></span>dei <span class=\"_ _6\"></span>crediti <span class=\"_ _0\"></span>verso <span class=\"_ _0\"></span>enti <span class=\"_ _6\"></span>pubblici<span class=\"_ _2b2\"> </span></span>per <span class=\"_ _d\"> </span>contributi <span class=\"_ _d\"></span>in <span class=\"_ _4d\"> </span>conto <span class=\"_ _d\"> </span>impianti. <span class=\"_ _d\"></span>Le <span class=\"_ _4d\"> </span>altre <span class=\"_ _d\"></span>attivit\u00e0 <span class=\"_ _d\"></span>non <span class=\"_ _4d\"> </span>correnti <span class=\"_ _d\"></span>ammontano <span class=\"_ _d\"></span>a <span class=\"_ _d\"> </span><span class=\"lsa\">49</span> <span class=\"_ _4d\"> </span>migliaia <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>e<span class=\"_ _0\"></span>uro <span class=\"_ _d\"></span>in <span class=\"_ _4d\"> </span>leggero<span class=\"_ _2b2\"> </span>aumento rispetto al<span class=\"_ _1\"></span> 31 dicembr<span class=\"_ _1\"></span>e 2023.  La voce in oggetto <span class=\"_ _8\"></span>\u00e8<span class=\"_ _0\"></span> cos\u00ec compo<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>ta:<span class=\"_ _2b2\"> </span>Il <span class=\"_ _6\"></span><span class=\"fcf\">credito verso <span class=\"_ _0\"></span>enti <span class=\"_ _6\"></span>pubblic<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>per <span class=\"_ _6\"></span>contributi <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>impianti<span class=\"sc9\"> <span class=\"_ _0\"></span></span><span class=\"fc0\">registra <span class=\"_ _0\"></span>complessivamente <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>decremento <span class=\"_ _0\"></span>netto<span class=\"_ _2b2\"> </span></span></span>di <span class=\"lsa\">12</span>.483 migliaia di euro, rispetto al 31 dicembre 2023<span class=\"_ _0\"></span>, dovuto da una parte a<span class=\"_ _0\"></span>gli incassi dei progetti finanziati<span class=\"_ _2b2\"> </span>in  ambito  PON  Trasporti <span class=\"_ _7\"> </span>2014-2020  per  11,3  milioni  di  euro  e  in  ambito  P<span class=\"_ _8\"></span>N<span class=\"_ _0\"></span>RR  per  1,9  milioni  di  euro<span class=\"_ _2b2\"> </span>relativamente  al <span class=\"_ _4\"> </span>pr<span class=\"_ _0\"></span>ogetto  della <span class=\"_ _4\"> </span>controllata <span class=\"_ _4\"> </span>D-Flight <span class=\"_ _4\"> </span><span class=\"ff7\">e <span class=\"_ _4\"> </span>dall\u2019iscrizione  per <span class=\"_ _4\"> </span>0,9 <span class=\"_ _4\"> </span>milioni <span class=\"_ _4\"> </span>di <span class=\"_ _4\"> </span>euro <span class=\"_ _4\"> </span>della <span class=\"_ _4\"> </span>quota<span class=\"_ _2b2\"> </span></span>riconosciuta <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>Techno <span class=\"_ _8\"></span>Sky<span class=\"_ _1\"></span><span class=\"ff7\">, <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>conformit\u00e0 <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>conve<span class=\"_ _1\"></span>nzione <span class=\"_ _8\"></span>stipulata <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>l\u2019<span class=\"_ _1\"></span>ex <span class=\"_ _8\"></span>Ministero <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>Infra<span class=\"_ _1\"></span>strutture <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>dell<span class=\"_ _8\"></span>a<span class=\"_ _2b2\"> </span></span>Mobilit\u00e0 <span class=\"_ _4\"> </span>Sostenibili, <span class=\"_ _4\"> </span>per <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span><span class=\"ff7\">qu<span class=\"_ _0\"></span>ota <span class=\"_ _4\"> </span>riferita <span class=\"_ _4\"> </span>all\u2019avanzamento <span class=\"_ _4\"> </span>fisico <span class=\"_ _4\"> </span>e <span class=\"_ _4\"> </span>finanziario <span class=\"_ _4\"> </span>dell\u2019interv<span class=\"_ _1\"></span>ento <span class=\"_ _4\"> </span>progettuale<span class=\"_ _2b2\"> </span></span>formalmente accettato dall<span class=\"_ _1\"></span>\u2019Unit\u00e0 di Missione del PNRR operante nell\u2019ambito del Minist<span class=\"_ _8\"></span>ero<span class=\"_ _0\"></span> delle Infrastruttu<span class=\"_ _1\"></span>re<span class=\"_ _2b2\"> </span>e dei Trasporti<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span> Tale importo \u00e8 sta<span class=\"_ _1\"></span>to incassato <span class=\"_ _1\"></span>nei primi mesi d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>l 2025. Il <span class=\"_ _8\"></span><span class=\"fcf\">credito <span class=\"_ _8\"></span>verso <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>personale <span class=\"_ _8\"></span><span class=\"fc0\">si <span class=\"_ _8\"></span>riferisce <span class=\"_ _8\"></span>agli <span class=\"_ _8\"></span>anticipi <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>missione <span class=\"_ _8\"></span>erogati <span class=\"_ _8\"></span>ai <span class=\"_ _8\"></span>dipendenti<span class=\"_ _1\"></span>, <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>cui <span class=\"_ _1\"></span>trasferte <span class=\"_ _8\"></span>non <span class=\"_ _8\"></span>risultan<span class=\"_ _8\"></span>o<span class=\"_ _2b2\"> </span></span></span>concluse a <span class=\"_ _8\"></span>fine esercizio<span class=\"_ _8\"></span>,<span class=\"_ _0\"></span> di <span class=\"_ _8\"></span>cui la parte <span class=\"_ _8\"></span>rilevante (2.122 migli<span class=\"_ _1\"></span>aia di <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>uro) rigua<span class=\"_ _8\"></span>rda gli <span class=\"_ _1\"></span>anticipi <span class=\"_ _1\"></span>di mission<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> erogati<span class=\"_ _2b2\"> </span>ad  ex  dipendenti  della  Capogruppo,  gi\u00e0  oggetto  di  indagine  da  parte  dell\u2019autorit\u00e0<span class=\"_ _1\"></span>  giudiziaria  e  svalutati<span class=\"_ _2b2\"> </span>prudenzialment<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>negli <span class=\"_ _0\"></span>esercizi <span class=\"_ _6\"></span>precedenti <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>parzialmente <span class=\"_ _0\"></span>rilasciati <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>157 <span class=\"_ _6\"></span>migliaia <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>euro) <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>seguito <span class=\"_ _6\"></span>dei <span class=\"_ _6\"></span>relativi<span class=\"_ _2b2\"> </span>incassi. <span class=\"_ _b\"> </span>A <span class=\"_ _7\"> </span>garanzia <span class=\"_ _b\"> </span>dello <span class=\"_ _7\"> </span>stesso <span class=\"_ _4d\"> </span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>s<span class=\"_ _0\"></span>tato <span class=\"_ _b\"> </span>comunque <span class=\"_ _b\"> </span>effe<span class=\"_ _0\"></span>ttuato <span class=\"_ _b\"> </span>il <span class=\"_ _b\"> </span>sequestro <span class=\"_ _b\"> </span>conservativo <span class=\"_ _b\"> </span>di <span class=\"_ _7\"> </span>un <span class=\"_ _b\"> </span>quinto <span class=\"_ _7\"> </span>delle<span class=\"_ _2b2\"> </span>pensioni, <span class=\"_ _4d\"> </span>del <span class=\"_ _b\"> </span>f<span class=\"_ _0\"></span>ondo <span class=\"_ _4d\"> </span>TFS <span class=\"_ _b\"> </span>e <span class=\"_ _b\"> </span>T<span class=\"_ _0\"></span>FR, <span class=\"_ _4d\"> </span>oltre <span class=\"_ _7\"> </span>al <span class=\"_ _4d\"> </span>sequestro <span class=\"_ _b\"> </span>dei <span class=\"_ _b\"> </span>conti <span class=\"_ _b\"> </span>correnti <span class=\"_ _b\"> </span>e <span class=\"_ _b\"> </span>in <span class=\"_ _b\"> </span>taluni <span class=\"_ _b\"> </span>casi <span class=\"_ _b\"> </span>anche <span class=\"_ _b\"> </span>delle <span class=\"_ _b\"> </span>propriet\u00e0<span class=\"_ _2b2\"> </span>immobiliari.<table class=\"s w55d h50f\" id=\"_f5d31730-9091-4e8f-942a-c86d44bb5183\"><tr><td></td><td class=\"c x570 y1f24 w55e h4fa\"><div class=\"t m43 x1ae h290 y1f23 ff6 fs90 fc0 sc0 ls0 ws0\">al 3<span class=\"_ _8\"></span>1.<span class=\"_ _0\"></span>12.202<span class=\"_ _8\"></span>4<span class=\"_ _2b2\"> </span></div></td><td class=\"c x571 y1f24 w55f h4fa\"><div class=\"t m43 x1ae h290 y1f23 ff6 fs90 fc0 sc0 ls0 ws0\">al 31.12<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>2023<span class=\"_ _2b2\"> </span></div></td><td class=\"c x572 y1f24 w560 h4fa\"><div class=\"t m43 x1ae h290 y1f23 ff6 fs90 fc0 sc0 ls0 ws0\">V<span class=\"_ _0\"></span>ari<span class=\"_ _8\"></span>azione<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1f25 w561 h4fa\"><div class=\"t m43 x1ae h290 y1f23 ff6 fs90 fc0 sc0 ls0 ws0\">Alt<span class=\"_ _8\"></span>re att<span class=\"_ _8\"></span>ivit\u00e0 correnti<span class=\"_ _2b2\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x1af y1f27 w562 h4fe\"><div class=\"t m43 x1ae h292 y1f26 ff4 fs90 fc0 sc0 ls0 ws0\">Credi<span class=\"_ _1\"></span>to verso enti p<span class=\"_ _8\"></span>ub<span class=\"_ _8\"></span>bli<span class=\"_ _1\"></span>ci per<span class=\"_ _8\"></span> c<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ntr<span class=\"_ _8\"></span>ibu<span class=\"_ _8\"></span>ti in<span class=\"_ _1\"></span> co<span class=\"_ _0\"></span>nto imp<span class=\"_ _8\"></span>ianti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x573 y1f28 w563 h4fe\"><div class=\"t m43 x1ae h292 y1f26 ff4 fs90 fc0 sc0 lsda ws0\">936<span class=\"_ _2b2\"> </span></div></td><td class=\"c x574 y1f28 w564 h4fe\"><div class=\"t m43 x1ae h292 y1f26 ff4 fs90 fc0 sc0 lsda ws0\">13.419<span class=\"_ _2b2\"> </span></div></td><td class=\"c x575 y1f28 w565 h4fe\"><div class=\"t m43 x1ae h292 y1f26 ff4 fs90 fc0 sc0 ls0 ws0\">(12<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>483)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1f29 w1d4 h291\"><div class=\"t m43 xe7 h292 y1306 ff4 fs90 fc0 sc0 ls0 ws0\">Credi<span class=\"_ _1\"></span>to verso il p<span class=\"_ _8\"></span>erso<span class=\"_ _0\"></span>nale<span class=\"_ _2b2\"> </span></div></td><td class=\"c x576 y1f2a w566 h4fe\"><div class=\"t m43 x1ae h292 y1f26 ff4 fs90 fc0 sc0 lsda ws0\">3.240<span class=\"_ _2b2\"> </span></div></td><td class=\"c x577 y1f2a w567 h4fe\"><div class=\"t m43 x1ae h292 y1f26 ff4 fs90 fc0 sc0 lsda ws0\">3.648<span class=\"_ _2b2\"> </span></div></td><td class=\"c x578 y1f2a w568 h4fe\"><div class=\"t m43 x1ae h292 y1f26 ff4 fs90 fc0 sc0 ls0 ws0\">(408<span class=\"_ _1\"></span>)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1f29 w1d4 h291\"><div class=\"t m43 xe7 h292 y1308 ff4 fs90 fc0 sc0 ls0 ws0\">Credi<span class=\"_ _1\"></span>to verso enti v<span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>ri p<span class=\"_ _8\"></span>er p<span class=\"_ _1\"></span>rogetti<span class=\"_ _8\"></span> f<span class=\"_ _0\"></span>inanz<span class=\"_ _1\"></span>iati<span class=\"_ _2b2\"> </span></div></td><td class=\"c x579 y1f2b w564 h4d6\"><div class=\"t m43 x1ae h292 y1f26 ff4 fs90 fc0 sc0 lsda ws0\">10.630<span class=\"_ _2b2\"> </span></div></td><td class=\"c x57a y1f2b w569 h4d6\"><div class=\"t m43 x1ae h292 y1f26 ff4 fs90 fc0 sc0 lsda ws0\">13.<span class=\"_ _0\"></span>042<span class=\"_ _2b2\"> </span></div></td><td class=\"c x57b y1f2b w56a h4d6\"><div class=\"t m43 x1ae h292 y1f26 ff4 fs90 fc0 sc0 ls0 ws0\">(2<span class=\"_ _1\"></span>.412)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1f29 w1d4 h291\"><div class=\"t m43 xe7 h292 y130a ff4 fs90 fc0 sc0 ls0 ws0\">Risco<span class=\"_ _0\"></span>nti attiv<span class=\"_ _1\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x576 y1f2c w566 h4d6\"><div class=\"t m43 x1ae h292 y1f26 ff4 fs90 fc0 sc0 lsda ws0\">1.863<span class=\"_ _2b2\"> </span></div></td><td class=\"c x577 y1f2c w567 h4d6\"><div class=\"t m43 x1ae h292 y1f26 ff4 fs90 fc0 sc0 lsda ws0\">2.743<span class=\"_ _2b2\"> </span></div></td><td class=\"c x578 y1f2c w568 h4d6\"><div class=\"t m43 x1ae h292 y1f26 ff4 fs90 fc0 sc0 ls0 ws0\">(880<span class=\"_ _1\"></span>)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1f29 w1d4 h291\"><div class=\"t m43 xe7 h292 y130c ff4 fs90 fc0 sc0 ls0 ws0\">Credi<span class=\"_ _1\"></span>ti d<span class=\"_ _8\"></span>iversi<span class=\"_ _2b2\"> </span></div></td><td class=\"c x576 y1f2d w566 h4d6\"><div class=\"t m43 x1ae h292 y1f26 ff4 fs90 fc0 sc0 lsda ws0\">4.093<span class=\"_ _2b2\"> </span></div></td><td class=\"c x577 y1f2d w567 h4d6\"><div class=\"t m43 x1ae h292 y1f26 ff4 fs90 fc0 sc0 lsda ws0\">2.484<span class=\"_ _2b2\"> </span></div></td><td class=\"c x57c y1f2d w56b h4d6\"><div class=\"t m43 x1ae h292 y1f26 ff4 fs90 fc0 sc0 ls0 ws0\">1.<span class=\"_ _0\"></span>609<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td class=\"c x579 y1f2e w56c h510\"><div class=\"t m43 x1ae h290 y1f22 ff6 fs90 fc0 sc0 lsda ws0\">20.762<span class=\"_ _2b2\"> </span></div></td><td class=\"c x57d y1f2e w56c h510\"><div class=\"t m43 x1ae h290 y1f22 ff6 fs90 fc0 sc0 lsda ws0\">35.336<span class=\"_ _2b2\"> </span></div></td><td class=\"c x57e y1f2e w56d h510\"><div class=\"t m43 x1ae h290 y1f22 ff6 fs90 fc0 sc0 ls0 ws0\">(14.574)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1f29 w1d4 h291\"><div class=\"t m43 xe7 h292 y1310 ff4 fs90 fc0 sc0 ls0 ws0\">Fond<span class=\"_ _8\"></span>o<span class=\"_ _0\"></span> svalutazione altr<span class=\"_ _1\"></span>i cred<span class=\"_ _8\"></span>iti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x57f y1f2f w56e h4d6\"><div class=\"t m43 x1ae h292 y1f26 ff4 fs90 fc0 sc0 ls0 ws0\">(2<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>122)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x580 y1f2f w56e h4d6\"><div class=\"t m43 x1ae h292 y1f26 ff4 fs90 fc0 sc0 ls0 ws0\">(<span class=\"_ _8\"></span>2.<span class=\"_ _0\"></span>279)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x581 y1f2f w56f h4d6\"><div class=\"t m43 x1ae h292 y1f26 ff4 fs90 fc0 sc0 lsdb ws0\">157<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1f29 w1d4 h291\"><div class=\"t m43 xe7 h290 y1312 ff6 fs90 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x579 y1f30 w56c h510\"><div class=\"t m43 x1ae h290 y1f22 ff6 fs90 fc0 sc0 lsda ws0\">18.640<span class=\"_ _2b2\"> </span></div></td><td class=\"c x57d y1f30 w56c h510\"><div class=\"t m43 x1ae h290 y1f22 ff6 fs90 fc0 sc0 lsda ws0\">33.057<span class=\"_ _2b2\"> </span></div></td><td class=\"c x57e y1f30 w56d h510\"><div class=\"t m43 x1ae h290 y1f22 ff6 fs90 fc0 sc0 ls0 ws0\">(14.417)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1f31 w570 h510\"><div class=\"t m43 x1ae h290 y1f22 ff6 fs90 fc0 sc0 ls0 ws0\">Alt<span class=\"_ _8\"></span>re att<span class=\"_ _8\"></span>ivit\u00e0 non<span class=\"_ _0\"></span> co<span class=\"_ _0\"></span>rr<span class=\"_ _8\"></span>en<span class=\"_ _0\"></span>ti<span class=\"_ _2b2\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x1af y1f32 w571 h4d6\"><div class=\"t m43 x1ae h292 y1f26 ff4 fs90 fc0 sc0 ls0 ws0\">Credi<span class=\"_ _1\"></span>ti d<span class=\"_ _8\"></span>iversi<span class=\"_ _2b2\"> </span></div></td><td class=\"c x582 y1f33 w572 h4d6\"><div class=\"t m43 x1ae h292 y1f26 ff4 fs90 fc0 sc0 lsda ws0\">49<span class=\"_ _2b2\"> </span></div></td><td class=\"c x583 y1f33 w572 h4d6\"><div class=\"t m43 x1ae h292 y1f26 ff4 fs90 fc0 sc0 lsda ws0\">36<span class=\"_ _2b2\"> </span></div></td><td class=\"c x584 y1f33 w573 h4d6\"><div class=\"t m43 x1ae h292 y1f26 ff4 fs90 fc0 sc0 lsdb ws0\">13<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1f29 w1d4 h291\"><div class=\"t m43 xe7 h290 y1317 ff6 fs90 fc0 sc0 ls0 ws0\">Totale<span class=\"_ _2b2\"> </span></div></td><td class=\"c x582 y1f34 w572 h510\"><div class=\"t m43 x1ae h290 y1f22 ff6 fs90 fc0 sc0 lsda ws0\">49<span class=\"_ _2b2\"> </span></div></td><td class=\"c x583 y1f34 w572 h510\"><div class=\"t m43 x1ae h290 y1f22 ff6 fs90 fc0 sc0 lsda ws0\">36<span class=\"_ _2b2\"> </span></div></td><td class=\"c x584 y1f34 w573 h510\"><div class=\"t m43 x1ae h290 y1f22 ff6 fs90 fc0 sc0 lsdb ws0\">13<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x423 y1f29 w1d4 h291\"><div class=\"t m43 xf8 h295 y1319 ff12 fs91 fc0 sc0 ls0 ws0\">(mi<span class=\"_ _0\"></span>gliai<span class=\"_ _0\"></span>a di e<span class=\"_ _0\"></span>ur<span class=\"_ _1\"></span>o)<span class=\"_ _2b2\"> </span></div></td></tr></table>Il <span class=\"_ _6\"></span><span class=\"fcf\">credito <span class=\"_ _0\"></span>verso <span class=\"_ _6\"></span>enti <span class=\"_ _6\"></span>vari <span class=\"_ _6\"></span>per <span class=\"_ _0\"></span>progetti <span class=\"_ _6\"></span>finanziati <span class=\"_ _6\"></span></span>pari <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>10.630 <span class=\"_ _6\"></span>migliaia<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>di <span class=\"_ _0\"></span>euro <span class=\"_ _6\"></span>registra <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>decrement<span class=\"_ _1\"></span>o <span class=\"_ _6\"></span>netto <span class=\"_ _0\"></span>di<span class=\"_ _2b2\"> </span>2.412 <span class=\"_ _8\"></span>migliai<span class=\"_ _8\"></span>a <span class=\"_ _1\"></span>di <span class=\"_ _8\"></span>euro, <span class=\"_ _8\"></span>rispett<span class=\"_ _8\"></span>o a<span class=\"_ _1\"></span>l <span class=\"_ _8\"></span>saldo <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>31<span class=\"_ _8\"></span> dice<span class=\"_ _8\"></span>mbre <span class=\"_ _8\"></span>2023<span class=\"ls3\">, <span class=\"_ _8\"></span><span class=\"ff7 ls0\">principalment<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>l\u2019incasso <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _8\"></span>progetti<span class=\"_ _8\"></span> fina<span class=\"_ _8\"></span>nziati<span class=\"_ _2b2\"> </span></span></span>in ambito <span class=\"_ _0\"></span>Connecting European Facility (CEF) call <span class=\"_ _0\"></span>2016 e <span class=\"_ _0\"></span>call <span class=\"_ _0\"></span>2017 <span class=\"ff7\">e <span class=\"_ _0\"></span>l\u2019iscrizione dei nuovi <span class=\"_ _0\"></span>progetti rendiconta<span class=\"_ _8\"></span>ti<span class=\"_ _2b2\"> </span></span>sia <span class=\"_ _6\"></span>in <span class=\"_ _c\"></span>ambito <span class=\"_ _6\"></span>CEF <span class=\"_ _c\"></span>c<span class=\"_ _8\"></span>he <span class=\"_ _c\"></span>per <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>qu<span class=\"_ _0\"></span>ota <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>com<span class=\"_ _1\"></span>petenza <span class=\"_ _6\"></span>dei <span class=\"_ _c\"></span>nuovi <span class=\"_ _c\"></span>p<span class=\"_ _1\"></span>rogetti <span class=\"_ _6\"></span>SESAR <span class=\"_ _c\"></span>con<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>presenza <span class=\"_ _6\"></span>perv<span class=\"_ _0\"></span>asiva <span class=\"_ _6\"></span>da <span class=\"_ _6\"></span>parte<span class=\"_ _2b2\"> </span>delle societ\u00e0 ita<span class=\"_ _1\"></span>liane del Gruppo<span class=\"_ _1\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-641": {
   "value": "15.<span class=\"ffa ls0\"> <span class=\"_ _113\"> </span><span class=\"ff3\">Altre attivit\u00e0 correnti e non correnti<span class=\"_ _2b2\"> </span></span></span>Le altre <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _8\"></span>correnti ammontano a 18.<span class=\"_ _1\"></span>640 migliai<span class=\"_ _1\"></span>a di eur<span class=\"_ _1\"></span>o e regist<span class=\"_ _8\"></span>rano un <span class=\"ls2d\">de</span>cremento di <span class=\"_ _8\"></span>14.417 migliai<span class=\"_ _1\"></span>a di<span class=\"_ _2b2\"> </span>euro, <span class=\"_ _0\"></span>rispetto <span class=\"_ _6\"></span>all\u2019esercizi<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>precedente, <span class=\"_ _6\"></span><span class=\"ff3\">principalment<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>imputabile <span class=\"_ _6\"></span>alla <span class=\"_ _0\"></span>riduzione <span class=\"_ _0\"></span>dei <span class=\"_ _6\"></span>crediti <span class=\"_ _0\"></span>verso <span class=\"_ _0\"></span>enti <span class=\"_ _6\"></span>pubblici<span class=\"_ _2b2\"> </span></span>per <span class=\"_ _d\"> </span>contributi <span class=\"_ _d\"></span>in <span class=\"_ _4d\"> </span>conto <span class=\"_ _d\"> </span>impianti. <span class=\"_ _d\"></span>Le <span class=\"_ _4d\"> </span>altre <span class=\"_ _d\"></span>attivit\u00e0 <span class=\"_ _d\"></span>non <span class=\"_ _4d\"> </span>correnti <span class=\"_ _d\"></span>ammontano <span class=\"_ _d\"></span>a <span class=\"_ _d\"> </span><span class=\"lsa\">49</span> <span class=\"_ _4d\"> </span>migliaia <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>e<span class=\"_ _0\"></span>uro <span class=\"_ _d\"></span>in <span class=\"_ _4d\"> </span>leggero<span class=\"_ _2b2\"> </span>aumento rispetto al<span class=\"_ _1\"></span> 31 dicembr<span class=\"_ _1\"></span>e 2023.  La voce in oggetto <span class=\"_ _8\"></span>\u00e8<span class=\"_ _0\"></span> cos\u00ec compo<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>ta:<span class=\"_ _2b2\"> </span>Il <span class=\"_ _6\"></span><span class=\"fcf\">credito verso <span class=\"_ _0\"></span>enti <span class=\"_ _6\"></span>pubblic<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>per <span class=\"_ _6\"></span>contributi <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>impianti<span class=\"sc9\"> <span class=\"_ _0\"></span></span><span class=\"fc0\">registra <span class=\"_ _0\"></span>complessivamente <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>decremento <span class=\"_ _0\"></span>netto<span class=\"_ _2b2\"> </span></span></span>di <span class=\"lsa\">12</span>.483 migliaia di euro, rispetto al 31 dicembre 2023<span class=\"_ _0\"></span>, dovuto da una parte a<span class=\"_ _0\"></span>gli incassi dei progetti finanziati<span class=\"_ _2b2\"> </span>in  ambito  PON  Trasporti <span class=\"_ _7\"> </span>2014-2020  per  11,3  milioni  di  euro  e  in  ambito  P<span class=\"_ _8\"></span>N<span class=\"_ _0\"></span>RR  per  1,9  milioni  di  euro<span class=\"_ _2b2\"> </span>relativamente  al <span class=\"_ _4\"> </span>pr<span class=\"_ _0\"></span>ogetto  della <span class=\"_ _4\"> </span>controllata <span class=\"_ _4\"> </span>D-Flight <span class=\"_ _4\"> </span><span class=\"ff7\">e <span class=\"_ _4\"> </span>dall\u2019iscrizione  per <span class=\"_ _4\"> </span>0,9 <span class=\"_ _4\"> </span>milioni <span class=\"_ _4\"> </span>di <span class=\"_ _4\"> </span>euro <span class=\"_ _4\"> </span>della <span class=\"_ _4\"> </span>quota<span class=\"_ _2b2\"> </span></span>riconosciuta <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>Techno <span class=\"_ _8\"></span>Sky<span class=\"_ _1\"></span><span class=\"ff7\">, <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>conformit\u00e0 <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>conve<span class=\"_ _1\"></span>nzione <span class=\"_ _8\"></span>stipulata <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>l\u2019<span class=\"_ _1\"></span>ex <span class=\"_ _8\"></span>Ministero <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>Infra<span class=\"_ _1\"></span>strutture <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>dell<span class=\"_ _8\"></span>a<span class=\"_ _2b2\"> </span></span>Mobilit\u00e0 <span class=\"_ _4\"> </span>Sostenibili, <span class=\"_ _4\"> </span>per <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span><span class=\"ff7\">qu<span class=\"_ _0\"></span>ota <span class=\"_ _4\"> </span>riferita <span class=\"_ _4\"> </span>all\u2019avanzamento <span class=\"_ _4\"> </span>fisico <span class=\"_ _4\"> </span>e <span class=\"_ _4\"> </span>finanziario <span class=\"_ _4\"> </span>dell\u2019interv<span class=\"_ _1\"></span>ento <span class=\"_ _4\"> </span>progettuale<span class=\"_ _2b2\"> </span></span>formalmente accettato dall<span class=\"_ _1\"></span>\u2019Unit\u00e0 di Missione del PNRR operante nell\u2019ambito del Minist<span class=\"_ _8\"></span>ero<span class=\"_ _0\"></span> delle Infrastruttu<span class=\"_ _1\"></span>re<span class=\"_ _2b2\"> </span>e dei Trasporti<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span> Tale importo \u00e8 sta<span class=\"_ _1\"></span>to incassato <span class=\"_ _1\"></span>nei primi mesi d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>l 2025. Il <span class=\"_ _8\"></span><span class=\"fcf\">credito <span class=\"_ _8\"></span>verso <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>personale <span class=\"_ _8\"></span><span class=\"fc0\">si <span class=\"_ _8\"></span>riferisce <span class=\"_ _8\"></span>agli <span class=\"_ _8\"></span>anticipi <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>missione <span class=\"_ _8\"></span>erogati <span class=\"_ _8\"></span>ai <span class=\"_ _8\"></span>dipendenti<span class=\"_ _1\"></span>, <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>cui <span class=\"_ _1\"></span>trasferte <span class=\"_ _8\"></span>non <span class=\"_ _8\"></span>risultan<span class=\"_ _8\"></span>o<span class=\"_ _2b2\"> </span></span></span>concluse a <span class=\"_ _8\"></span>fine esercizio<span class=\"_ _8\"></span>,<span class=\"_ _0\"></span> di <span class=\"_ _8\"></span>cui la parte <span class=\"_ _8\"></span>rilevante (2.122 migli<span class=\"_ _1\"></span>aia di <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>uro) rigua<span class=\"_ _8\"></span>rda gli <span class=\"_ _1\"></span>anticipi <span class=\"_ _1\"></span>di mission<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> erogati<span class=\"_ _2b2\"> </span>ad  ex  dipendenti  della  Capogruppo,  gi\u00e0  oggetto  di  indagine  da  parte  dell\u2019autorit\u00e0<span class=\"_ _1\"></span>  giudiziaria  e  svalutati<span class=\"_ _2b2\"> </span>prudenzialment<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>negli <span class=\"_ _0\"></span>esercizi <span class=\"_ _6\"></span>precedenti <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>parzialmente <span class=\"_ _0\"></span>rilasciati <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>157 <span class=\"_ _6\"></span>migliaia <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>euro) <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>seguito <span class=\"_ _6\"></span>dei <span class=\"_ _6\"></span>relativi<span class=\"_ _2b2\"> </span>incassi. <span class=\"_ _b\"> </span>A <span class=\"_ _7\"> </span>garanzia <span class=\"_ _b\"> </span>dello <span class=\"_ _7\"> </span>stesso <span class=\"_ _4d\"> </span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>s<span class=\"_ _0\"></span>tato <span class=\"_ _b\"> </span>comunque <span class=\"_ _b\"> </span>effe<span class=\"_ _0\"></span>ttuato <span class=\"_ _b\"> </span>il <span class=\"_ _b\"> </span>sequestro <span class=\"_ _b\"> </span>conservativo <span class=\"_ _b\"> </span>di <span class=\"_ _7\"> </span>un <span class=\"_ _b\"> </span>quinto <span class=\"_ _7\"> </span>delle<span class=\"_ _2b2\"> </span>pensioni, <span class=\"_ _4d\"> </span>del <span class=\"_ _b\"> </span>f<span class=\"_ _0\"></span>ondo <span class=\"_ _4d\"> </span>TFS <span class=\"_ _b\"> </span>e <span class=\"_ _b\"> </span>T<span class=\"_ _0\"></span>FR, <span class=\"_ _4d\"> </span>oltre <span class=\"_ _7\"> </span>al <span class=\"_ _4d\"> </span>sequestro <span class=\"_ _b\"> </span>dei <span class=\"_ _b\"> </span>conti <span class=\"_ _b\"> </span>correnti <span class=\"_ _b\"> </span>e <span class=\"_ _b\"> </span>in <span class=\"_ _b\"> </span>taluni <span class=\"_ _b\"> </span>casi <span class=\"_ _b\"> </span>anche <span class=\"_ _b\"> </span>delle <span class=\"_ _b\"> </span>propriet\u00e0<span class=\"_ _2b2\"> </span>immobiliari.<table class=\"s w55d h50f\" id=\"_f5d31730-9091-4e8f-942a-c86d44bb5183\"><tr><td></td><td class=\"c x570 y1f24 w55e h4fa\"><div class=\"t m43 x1ae h290 y1f23 ff6 fs90 fc0 sc0 ls0 ws0\">al 3<span class=\"_ _8\"></span>1.<span class=\"_ _0\"></span>12.202<span class=\"_ _8\"></span>4<span class=\"_ _2b2\"> </span></div></td><td class=\"c x571 y1f24 w55f h4fa\"><div class=\"t m43 x1ae h290 y1f23 ff6 fs90 fc0 sc0 ls0 ws0\">al 31.12<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>2023<span class=\"_ _2b2\"> </span></div></td><td class=\"c x572 y1f24 w560 h4fa\"><div class=\"t m43 x1ae h290 y1f23 ff6 fs90 fc0 sc0 ls0 ws0\">V<span class=\"_ _0\"></span>ari<span class=\"_ _8\"></span>azione<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1f25 w561 h4fa\"><div class=\"t m43 x1ae h290 y1f23 ff6 fs90 fc0 sc0 ls0 ws0\">Alt<span class=\"_ _8\"></span>re att<span class=\"_ _8\"></span>ivit\u00e0 correnti<span class=\"_ _2b2\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x1af y1f27 w562 h4fe\"><div class=\"t m43 x1ae h292 y1f26 ff4 fs90 fc0 sc0 ls0 ws0\">Credi<span class=\"_ _1\"></span>to verso enti p<span class=\"_ _8\"></span>ub<span class=\"_ _8\"></span>bli<span class=\"_ _1\"></span>ci per<span class=\"_ _8\"></span> c<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ntr<span class=\"_ _8\"></span>ibu<span class=\"_ _8\"></span>ti in<span class=\"_ _1\"></span> co<span class=\"_ _0\"></span>nto imp<span class=\"_ _8\"></span>ianti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x573 y1f28 w563 h4fe\"><div class=\"t m43 x1ae h292 y1f26 ff4 fs90 fc0 sc0 lsda ws0\">936<span class=\"_ _2b2\"> </span></div></td><td class=\"c x574 y1f28 w564 h4fe\"><div class=\"t m43 x1ae h292 y1f26 ff4 fs90 fc0 sc0 lsda ws0\">13.419<span class=\"_ _2b2\"> </span></div></td><td class=\"c x575 y1f28 w565 h4fe\"><div class=\"t m43 x1ae h292 y1f26 ff4 fs90 fc0 sc0 ls0 ws0\">(12<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>483)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1f29 w1d4 h291\"><div class=\"t m43 xe7 h292 y1306 ff4 fs90 fc0 sc0 ls0 ws0\">Credi<span class=\"_ _1\"></span>to verso il p<span class=\"_ _8\"></span>erso<span class=\"_ _0\"></span>nale<span class=\"_ _2b2\"> </span></div></td><td class=\"c x576 y1f2a w566 h4fe\"><div class=\"t m43 x1ae h292 y1f26 ff4 fs90 fc0 sc0 lsda ws0\">3.240<span class=\"_ _2b2\"> </span></div></td><td class=\"c x577 y1f2a w567 h4fe\"><div class=\"t m43 x1ae h292 y1f26 ff4 fs90 fc0 sc0 lsda ws0\">3.648<span class=\"_ _2b2\"> </span></div></td><td class=\"c x578 y1f2a w568 h4fe\"><div class=\"t m43 x1ae h292 y1f26 ff4 fs90 fc0 sc0 ls0 ws0\">(408<span class=\"_ _1\"></span>)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1f29 w1d4 h291\"><div class=\"t m43 xe7 h292 y1308 ff4 fs90 fc0 sc0 ls0 ws0\">Credi<span class=\"_ _1\"></span>to verso enti v<span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>ri p<span class=\"_ _8\"></span>er p<span class=\"_ _1\"></span>rogetti<span class=\"_ _8\"></span> f<span class=\"_ _0\"></span>inanz<span class=\"_ _1\"></span>iati<span class=\"_ _2b2\"> </span></div></td><td class=\"c x579 y1f2b w564 h4d6\"><div class=\"t m43 x1ae h292 y1f26 ff4 fs90 fc0 sc0 lsda ws0\">10.630<span class=\"_ _2b2\"> </span></div></td><td class=\"c x57a y1f2b w569 h4d6\"><div class=\"t m43 x1ae h292 y1f26 ff4 fs90 fc0 sc0 lsda ws0\">13.<span class=\"_ _0\"></span>042<span class=\"_ _2b2\"> </span></div></td><td class=\"c x57b y1f2b w56a h4d6\"><div class=\"t m43 x1ae h292 y1f26 ff4 fs90 fc0 sc0 ls0 ws0\">(2<span class=\"_ _1\"></span>.412)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1f29 w1d4 h291\"><div class=\"t m43 xe7 h292 y130a ff4 fs90 fc0 sc0 ls0 ws0\">Risco<span class=\"_ _0\"></span>nti attiv<span class=\"_ _1\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x576 y1f2c w566 h4d6\"><div class=\"t m43 x1ae h292 y1f26 ff4 fs90 fc0 sc0 lsda ws0\">1.863<span class=\"_ _2b2\"> </span></div></td><td class=\"c x577 y1f2c w567 h4d6\"><div class=\"t m43 x1ae h292 y1f26 ff4 fs90 fc0 sc0 lsda ws0\">2.743<span class=\"_ _2b2\"> </span></div></td><td class=\"c x578 y1f2c w568 h4d6\"><div class=\"t m43 x1ae h292 y1f26 ff4 fs90 fc0 sc0 ls0 ws0\">(880<span class=\"_ _1\"></span>)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1f29 w1d4 h291\"><div class=\"t m43 xe7 h292 y130c ff4 fs90 fc0 sc0 ls0 ws0\">Credi<span class=\"_ _1\"></span>ti d<span class=\"_ _8\"></span>iversi<span class=\"_ _2b2\"> </span></div></td><td class=\"c x576 y1f2d w566 h4d6\"><div class=\"t m43 x1ae h292 y1f26 ff4 fs90 fc0 sc0 lsda ws0\">4.093<span class=\"_ _2b2\"> </span></div></td><td class=\"c x577 y1f2d w567 h4d6\"><div class=\"t m43 x1ae h292 y1f26 ff4 fs90 fc0 sc0 lsda ws0\">2.484<span class=\"_ _2b2\"> </span></div></td><td class=\"c x57c y1f2d w56b h4d6\"><div class=\"t m43 x1ae h292 y1f26 ff4 fs90 fc0 sc0 ls0 ws0\">1.<span class=\"_ _0\"></span>609<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td class=\"c x579 y1f2e w56c h510\"><div class=\"t m43 x1ae h290 y1f22 ff6 fs90 fc0 sc0 lsda ws0\">20.762<span class=\"_ _2b2\"> </span></div></td><td class=\"c x57d y1f2e w56c h510\"><div class=\"t m43 x1ae h290 y1f22 ff6 fs90 fc0 sc0 lsda ws0\">35.336<span class=\"_ _2b2\"> </span></div></td><td class=\"c x57e y1f2e w56d h510\"><div class=\"t m43 x1ae h290 y1f22 ff6 fs90 fc0 sc0 ls0 ws0\">(14.574)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1f29 w1d4 h291\"><div class=\"t m43 xe7 h292 y1310 ff4 fs90 fc0 sc0 ls0 ws0\">Fond<span class=\"_ _8\"></span>o<span class=\"_ _0\"></span> svalutazione altr<span class=\"_ _1\"></span>i cred<span class=\"_ _8\"></span>iti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x57f y1f2f w56e h4d6\"><div class=\"t m43 x1ae h292 y1f26 ff4 fs90 fc0 sc0 ls0 ws0\">(2<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>122)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x580 y1f2f w56e h4d6\"><div class=\"t m43 x1ae h292 y1f26 ff4 fs90 fc0 sc0 ls0 ws0\">(<span class=\"_ _8\"></span>2.<span class=\"_ _0\"></span>279)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x581 y1f2f w56f h4d6\"><div class=\"t m43 x1ae h292 y1f26 ff4 fs90 fc0 sc0 lsdb ws0\">157<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1f29 w1d4 h291\"><div class=\"t m43 xe7 h290 y1312 ff6 fs90 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x579 y1f30 w56c h510\"><div class=\"t m43 x1ae h290 y1f22 ff6 fs90 fc0 sc0 lsda ws0\">18.640<span class=\"_ _2b2\"> </span></div></td><td class=\"c x57d y1f30 w56c h510\"><div class=\"t m43 x1ae h290 y1f22 ff6 fs90 fc0 sc0 lsda ws0\">33.057<span class=\"_ _2b2\"> </span></div></td><td class=\"c x57e y1f30 w56d h510\"><div class=\"t m43 x1ae h290 y1f22 ff6 fs90 fc0 sc0 ls0 ws0\">(14.417)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1f31 w570 h510\"><div class=\"t m43 x1ae h290 y1f22 ff6 fs90 fc0 sc0 ls0 ws0\">Alt<span class=\"_ _8\"></span>re att<span class=\"_ _8\"></span>ivit\u00e0 non<span class=\"_ _0\"></span> co<span class=\"_ _0\"></span>rr<span class=\"_ _8\"></span>en<span class=\"_ _0\"></span>ti<span class=\"_ _2b2\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x1af y1f32 w571 h4d6\"><div class=\"t m43 x1ae h292 y1f26 ff4 fs90 fc0 sc0 ls0 ws0\">Credi<span class=\"_ _1\"></span>ti d<span class=\"_ _8\"></span>iversi<span class=\"_ _2b2\"> </span></div></td><td class=\"c x582 y1f33 w572 h4d6\"><div class=\"t m43 x1ae h292 y1f26 ff4 fs90 fc0 sc0 lsda ws0\">49<span class=\"_ _2b2\"> </span></div></td><td class=\"c x583 y1f33 w572 h4d6\"><div class=\"t m43 x1ae h292 y1f26 ff4 fs90 fc0 sc0 lsda ws0\">36<span class=\"_ _2b2\"> </span></div></td><td class=\"c x584 y1f33 w573 h4d6\"><div class=\"t m43 x1ae h292 y1f26 ff4 fs90 fc0 sc0 lsdb ws0\">13<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1f29 w1d4 h291\"><div class=\"t m43 xe7 h290 y1317 ff6 fs90 fc0 sc0 ls0 ws0\">Totale<span class=\"_ _2b2\"> </span></div></td><td class=\"c x582 y1f34 w572 h510\"><div class=\"t m43 x1ae h290 y1f22 ff6 fs90 fc0 sc0 lsda ws0\">49<span class=\"_ _2b2\"> </span></div></td><td class=\"c x583 y1f34 w572 h510\"><div class=\"t m43 x1ae h290 y1f22 ff6 fs90 fc0 sc0 lsda ws0\">36<span class=\"_ _2b2\"> </span></div></td><td class=\"c x584 y1f34 w573 h510\"><div class=\"t m43 x1ae h290 y1f22 ff6 fs90 fc0 sc0 lsdb ws0\">13<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x423 y1f29 w1d4 h291\"><div class=\"t m43 xf8 h295 y1319 ff12 fs91 fc0 sc0 ls0 ws0\">(mi<span class=\"_ _0\"></span>gliai<span class=\"_ _0\"></span>a di e<span class=\"_ _0\"></span>ur<span class=\"_ _1\"></span>o)<span class=\"_ _2b2\"> </span></div></td></tr></table>Il <span class=\"_ _6\"></span><span class=\"fcf\">credito <span class=\"_ _0\"></span>verso <span class=\"_ _6\"></span>enti <span class=\"_ _6\"></span>vari <span class=\"_ _6\"></span>per <span class=\"_ _0\"></span>progetti <span class=\"_ _6\"></span>finanziati <span class=\"_ _6\"></span></span>pari <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>10.630 <span class=\"_ _6\"></span>migliaia<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>di <span class=\"_ _0\"></span>euro <span class=\"_ _6\"></span>registra <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>decrement<span class=\"_ _1\"></span>o <span class=\"_ _6\"></span>netto <span class=\"_ _0\"></span>di<span class=\"_ _2b2\"> </span>2.412 <span class=\"_ _8\"></span>migliai<span class=\"_ _8\"></span>a <span class=\"_ _1\"></span>di <span class=\"_ _8\"></span>euro, <span class=\"_ _8\"></span>rispett<span class=\"_ _8\"></span>o a<span class=\"_ _1\"></span>l <span class=\"_ _8\"></span>saldo <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>31<span class=\"_ _8\"></span> dice<span class=\"_ _8\"></span>mbre <span class=\"_ _8\"></span>2023<span class=\"ls3\">, <span class=\"_ _8\"></span><span class=\"ff7 ls0\">principalment<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>l\u2019incasso <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _8\"></span>progetti<span class=\"_ _8\"></span> fina<span class=\"_ _8\"></span>nziati<span class=\"_ _2b2\"> </span></span></span>in ambito <span class=\"_ _0\"></span>Connecting European Facility (CEF) call <span class=\"_ _0\"></span>2016 e <span class=\"_ _0\"></span>call <span class=\"_ _0\"></span>2017 <span class=\"ff7\">e <span class=\"_ _0\"></span>l\u2019iscrizione dei nuovi <span class=\"_ _0\"></span>progetti rendiconta<span class=\"_ _8\"></span>ti<span class=\"_ _2b2\"> </span></span>sia <span class=\"_ _6\"></span>in <span class=\"_ _c\"></span>ambito <span class=\"_ _6\"></span>CEF <span class=\"_ _c\"></span>c<span class=\"_ _8\"></span>he <span class=\"_ _c\"></span>per <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>qu<span class=\"_ _0\"></span>ota <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>com<span class=\"_ _1\"></span>petenza <span class=\"_ _6\"></span>dei <span class=\"_ _c\"></span>nuovi <span class=\"_ _c\"></span>p<span class=\"_ _1\"></span>rogetti <span class=\"_ _6\"></span>SESAR <span class=\"_ _c\"></span>con<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>presenza <span class=\"_ _6\"></span>perv<span class=\"_ _0\"></span>asiva <span class=\"_ _6\"></span>da <span class=\"_ _6\"></span>parte<span class=\"_ _2b2\"> </span>delle societ\u00e0 ita<span class=\"_ _1\"></span>liane del Gruppo<span class=\"_ _1\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-660": {
   "value": "15.<span class=\"ffa ls0\"> <span class=\"_ _113\"> </span><span class=\"ff3\">Altre attivit\u00e0 correnti e non correnti<span class=\"_ _2b2\"> </span></span></span>Le altre <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _8\"></span>correnti ammontano a 18.<span class=\"_ _1\"></span>640 migliai<span class=\"_ _1\"></span>a di eur<span class=\"_ _1\"></span>o e regist<span class=\"_ _8\"></span>rano un <span class=\"ls2d\">de</span>cremento di <span class=\"_ _8\"></span>14.417 migliai<span class=\"_ _1\"></span>a di<span class=\"_ _2b2\"> </span>euro, <span class=\"_ _0\"></span>rispetto <span class=\"_ _6\"></span>all\u2019esercizi<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>precedente, <span class=\"_ _6\"></span><span class=\"ff3\">principalment<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>imputabile <span class=\"_ _6\"></span>alla <span class=\"_ _0\"></span>riduzione <span class=\"_ _0\"></span>dei <span class=\"_ _6\"></span>crediti <span class=\"_ _0\"></span>verso <span class=\"_ _0\"></span>enti <span class=\"_ _6\"></span>pubblici<span class=\"_ _2b2\"> </span></span>per <span class=\"_ _d\"> </span>contributi <span class=\"_ _d\"></span>in <span class=\"_ _4d\"> </span>conto <span class=\"_ _d\"> </span>impianti. <span class=\"_ _d\"></span>Le <span class=\"_ _4d\"> </span>altre <span class=\"_ _d\"></span>attivit\u00e0 <span class=\"_ _d\"></span>non <span class=\"_ _4d\"> </span>correnti <span class=\"_ _d\"></span>ammontano <span class=\"_ _d\"></span>a <span class=\"_ _d\"> </span><span class=\"lsa\">49</span> <span class=\"_ _4d\"> </span>migliaia <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>e<span class=\"_ _0\"></span>uro <span class=\"_ _d\"></span>in <span class=\"_ _4d\"> </span>leggero<span class=\"_ _2b2\"> </span>aumento rispetto al<span class=\"_ _1\"></span> 31 dicembr<span class=\"_ _1\"></span>e 2023.  La voce in oggetto <span class=\"_ _8\"></span>\u00e8<span class=\"_ _0\"></span> cos\u00ec compo<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>ta:<span class=\"_ _2b2\"> </span>Il <span class=\"_ _6\"></span><span class=\"fcf\">credito verso <span class=\"_ _0\"></span>enti <span class=\"_ _6\"></span>pubblic<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>per <span class=\"_ _6\"></span>contributi <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>impianti<span class=\"sc9\"> <span class=\"_ _0\"></span></span><span class=\"fc0\">registra <span class=\"_ _0\"></span>complessivamente <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>decremento <span class=\"_ _0\"></span>netto<span class=\"_ _2b2\"> </span></span></span>di <span class=\"lsa\">12</span>.483 migliaia di euro, rispetto al 31 dicembre 2023<span class=\"_ _0\"></span>, dovuto da una parte a<span class=\"_ _0\"></span>gli incassi dei progetti finanziati<span class=\"_ _2b2\"> </span>in  ambito  PON  Trasporti <span class=\"_ _7\"> </span>2014-2020  per  11,3  milioni  di  euro  e  in  ambito  P<span class=\"_ _8\"></span>N<span class=\"_ _0\"></span>RR  per  1,9  milioni  di  euro<span class=\"_ _2b2\"> </span>relativamente  al <span class=\"_ _4\"> </span>pr<span class=\"_ _0\"></span>ogetto  della <span class=\"_ _4\"> </span>controllata <span class=\"_ _4\"> </span>D-Flight <span class=\"_ _4\"> </span><span class=\"ff7\">e <span class=\"_ _4\"> </span>dall\u2019iscrizione  per <span class=\"_ _4\"> </span>0,9 <span class=\"_ _4\"> </span>milioni <span class=\"_ _4\"> </span>di <span class=\"_ _4\"> </span>euro <span class=\"_ _4\"> </span>della <span class=\"_ _4\"> </span>quota<span class=\"_ _2b2\"> </span></span>riconosciuta <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>Techno <span class=\"_ _8\"></span>Sky<span class=\"_ _1\"></span><span class=\"ff7\">, <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>conformit\u00e0 <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>conve<span class=\"_ _1\"></span>nzione <span class=\"_ _8\"></span>stipulata <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>l\u2019<span class=\"_ _1\"></span>ex <span class=\"_ _8\"></span>Ministero <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>Infra<span class=\"_ _1\"></span>strutture <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>dell<span class=\"_ _8\"></span>a<span class=\"_ _2b2\"> </span></span>Mobilit\u00e0 <span class=\"_ _4\"> </span>Sostenibili, <span class=\"_ _4\"> </span>per <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span><span class=\"ff7\">qu<span class=\"_ _0\"></span>ota <span class=\"_ _4\"> </span>riferita <span class=\"_ _4\"> </span>all\u2019avanzamento <span class=\"_ _4\"> </span>fisico <span class=\"_ _4\"> </span>e <span class=\"_ _4\"> </span>finanziario <span class=\"_ _4\"> </span>dell\u2019interv<span class=\"_ _1\"></span>ento <span class=\"_ _4\"> </span>progettuale<span class=\"_ _2b2\"> </span></span>formalmente accettato dall<span class=\"_ _1\"></span>\u2019Unit\u00e0 di Missione del PNRR operante nell\u2019ambito del Minist<span class=\"_ _8\"></span>ero<span class=\"_ _0\"></span> delle Infrastruttu<span class=\"_ _1\"></span>re<span class=\"_ _2b2\"> </span>e dei Trasporti<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span> Tale importo \u00e8 sta<span class=\"_ _1\"></span>to incassato <span class=\"_ _1\"></span>nei primi mesi d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>l 2025. Il <span class=\"_ _8\"></span><span class=\"fcf\">credito <span class=\"_ _8\"></span>verso <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>personale <span class=\"_ _8\"></span><span class=\"fc0\">si <span class=\"_ _8\"></span>riferisce <span class=\"_ _8\"></span>agli <span class=\"_ _8\"></span>anticipi <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>missione <span class=\"_ _8\"></span>erogati <span class=\"_ _8\"></span>ai <span class=\"_ _8\"></span>dipendenti<span class=\"_ _1\"></span>, <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>cui <span class=\"_ _1\"></span>trasferte <span class=\"_ _8\"></span>non <span class=\"_ _8\"></span>risultan<span class=\"_ _8\"></span>o<span class=\"_ _2b2\"> </span></span></span>concluse a <span class=\"_ _8\"></span>fine esercizio<span class=\"_ _8\"></span>,<span class=\"_ _0\"></span> di <span class=\"_ _8\"></span>cui la parte <span class=\"_ _8\"></span>rilevante (2.122 migli<span class=\"_ _1\"></span>aia di <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>uro) rigua<span class=\"_ _8\"></span>rda gli <span class=\"_ _1\"></span>anticipi <span class=\"_ _1\"></span>di mission<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> erogati<span class=\"_ _2b2\"> </span>ad  ex  dipendenti  della  Capogruppo,  gi\u00e0  oggetto  di  indagine  da  parte  dell\u2019autorit\u00e0<span class=\"_ _1\"></span>  giudiziaria  e  svalutati<span class=\"_ _2b2\"> </span>prudenzialment<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>negli <span class=\"_ _0\"></span>esercizi <span class=\"_ _6\"></span>precedenti <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>parzialmente <span class=\"_ _0\"></span>rilasciati <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>157 <span class=\"_ _6\"></span>migliaia <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>euro) <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>seguito <span class=\"_ _6\"></span>dei <span class=\"_ _6\"></span>relativi<span class=\"_ _2b2\"> </span>incassi. <span class=\"_ _b\"> </span>A <span class=\"_ _7\"> </span>garanzia <span class=\"_ _b\"> </span>dello <span class=\"_ _7\"> </span>stesso <span class=\"_ _4d\"> </span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>s<span class=\"_ _0\"></span>tato <span class=\"_ _b\"> </span>comunque <span class=\"_ _b\"> </span>effe<span class=\"_ _0\"></span>ttuato <span class=\"_ _b\"> </span>il <span class=\"_ _b\"> </span>sequestro <span class=\"_ _b\"> </span>conservativo <span class=\"_ _b\"> </span>di <span class=\"_ _7\"> </span>un <span class=\"_ _b\"> </span>quinto <span class=\"_ _7\"> </span>delle<span class=\"_ _2b2\"> </span>pensioni, <span class=\"_ _4d\"> </span>del <span class=\"_ _b\"> </span>f<span class=\"_ _0\"></span>ondo <span class=\"_ _4d\"> </span>TFS <span class=\"_ _b\"> </span>e <span class=\"_ _b\"> </span>T<span class=\"_ _0\"></span>FR, <span class=\"_ _4d\"> </span>oltre <span class=\"_ _7\"> </span>al <span class=\"_ _4d\"> </span>sequestro <span class=\"_ _b\"> </span>dei <span class=\"_ _b\"> </span>conti <span class=\"_ _b\"> </span>correnti <span class=\"_ _b\"> </span>e <span class=\"_ _b\"> </span>in <span class=\"_ _b\"> </span>taluni <span class=\"_ _b\"> </span>casi <span class=\"_ _b\"> </span>anche <span class=\"_ _b\"> </span>delle <span class=\"_ _b\"> </span>propriet\u00e0<span class=\"_ _2b2\"> </span>immobiliari.<table class=\"s w55d h50f\" id=\"_f5d31730-9091-4e8f-942a-c86d44bb5183\"><tr><td></td><td class=\"c x570 y1f24 w55e h4fa\"><div class=\"t m43 x1ae h290 y1f23 ff6 fs90 fc0 sc0 ls0 ws0\">al 3<span class=\"_ _8\"></span>1.<span class=\"_ _0\"></span>12.202<span class=\"_ _8\"></span>4<span class=\"_ _2b2\"> </span></div></td><td class=\"c x571 y1f24 w55f h4fa\"><div class=\"t m43 x1ae h290 y1f23 ff6 fs90 fc0 sc0 ls0 ws0\">al 31.12<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>2023<span class=\"_ _2b2\"> </span></div></td><td class=\"c x572 y1f24 w560 h4fa\"><div class=\"t m43 x1ae h290 y1f23 ff6 fs90 fc0 sc0 ls0 ws0\">V<span class=\"_ _0\"></span>ari<span class=\"_ _8\"></span>azione<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1f25 w561 h4fa\"><div class=\"t m43 x1ae h290 y1f23 ff6 fs90 fc0 sc0 ls0 ws0\">Alt<span class=\"_ _8\"></span>re att<span class=\"_ _8\"></span>ivit\u00e0 correnti<span class=\"_ _2b2\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x1af y1f27 w562 h4fe\"><div class=\"t m43 x1ae h292 y1f26 ff4 fs90 fc0 sc0 ls0 ws0\">Credi<span class=\"_ _1\"></span>to verso enti p<span class=\"_ _8\"></span>ub<span class=\"_ _8\"></span>bli<span class=\"_ _1\"></span>ci per<span class=\"_ _8\"></span> c<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ntr<span class=\"_ _8\"></span>ibu<span class=\"_ _8\"></span>ti in<span class=\"_ _1\"></span> co<span class=\"_ _0\"></span>nto imp<span class=\"_ _8\"></span>ianti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x573 y1f28 w563 h4fe\"><div class=\"t m43 x1ae h292 y1f26 ff4 fs90 fc0 sc0 lsda ws0\">936<span class=\"_ _2b2\"> </span></div></td><td class=\"c x574 y1f28 w564 h4fe\"><div class=\"t m43 x1ae h292 y1f26 ff4 fs90 fc0 sc0 lsda ws0\">13.419<span class=\"_ _2b2\"> </span></div></td><td class=\"c x575 y1f28 w565 h4fe\"><div class=\"t m43 x1ae h292 y1f26 ff4 fs90 fc0 sc0 ls0 ws0\">(12<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>483)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1f29 w1d4 h291\"><div class=\"t m43 xe7 h292 y1306 ff4 fs90 fc0 sc0 ls0 ws0\">Credi<span class=\"_ _1\"></span>to verso il p<span class=\"_ _8\"></span>erso<span class=\"_ _0\"></span>nale<span class=\"_ _2b2\"> </span></div></td><td class=\"c x576 y1f2a w566 h4fe\"><div class=\"t m43 x1ae h292 y1f26 ff4 fs90 fc0 sc0 lsda ws0\">3.240<span class=\"_ _2b2\"> </span></div></td><td class=\"c x577 y1f2a w567 h4fe\"><div class=\"t m43 x1ae h292 y1f26 ff4 fs90 fc0 sc0 lsda ws0\">3.648<span class=\"_ _2b2\"> </span></div></td><td class=\"c x578 y1f2a w568 h4fe\"><div class=\"t m43 x1ae h292 y1f26 ff4 fs90 fc0 sc0 ls0 ws0\">(408<span class=\"_ _1\"></span>)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1f29 w1d4 h291\"><div class=\"t m43 xe7 h292 y1308 ff4 fs90 fc0 sc0 ls0 ws0\">Credi<span class=\"_ _1\"></span>to verso enti v<span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>ri p<span class=\"_ _8\"></span>er p<span class=\"_ _1\"></span>rogetti<span class=\"_ _8\"></span> f<span class=\"_ _0\"></span>inanz<span class=\"_ _1\"></span>iati<span class=\"_ _2b2\"> </span></div></td><td class=\"c x579 y1f2b w564 h4d6\"><div class=\"t m43 x1ae h292 y1f26 ff4 fs90 fc0 sc0 lsda ws0\">10.630<span class=\"_ _2b2\"> </span></div></td><td class=\"c x57a y1f2b w569 h4d6\"><div class=\"t m43 x1ae h292 y1f26 ff4 fs90 fc0 sc0 lsda ws0\">13.<span class=\"_ _0\"></span>042<span class=\"_ _2b2\"> </span></div></td><td class=\"c x57b y1f2b w56a h4d6\"><div class=\"t m43 x1ae h292 y1f26 ff4 fs90 fc0 sc0 ls0 ws0\">(2<span class=\"_ _1\"></span>.412)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1f29 w1d4 h291\"><div class=\"t m43 xe7 h292 y130a ff4 fs90 fc0 sc0 ls0 ws0\">Risco<span class=\"_ _0\"></span>nti attiv<span class=\"_ _1\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x576 y1f2c w566 h4d6\"><div class=\"t m43 x1ae h292 y1f26 ff4 fs90 fc0 sc0 lsda ws0\">1.863<span class=\"_ _2b2\"> </span></div></td><td class=\"c x577 y1f2c w567 h4d6\"><div class=\"t m43 x1ae h292 y1f26 ff4 fs90 fc0 sc0 lsda ws0\">2.743<span class=\"_ _2b2\"> </span></div></td><td class=\"c x578 y1f2c w568 h4d6\"><div class=\"t m43 x1ae h292 y1f26 ff4 fs90 fc0 sc0 ls0 ws0\">(880<span class=\"_ _1\"></span>)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1f29 w1d4 h291\"><div class=\"t m43 xe7 h292 y130c ff4 fs90 fc0 sc0 ls0 ws0\">Credi<span class=\"_ _1\"></span>ti d<span class=\"_ _8\"></span>iversi<span class=\"_ _2b2\"> </span></div></td><td class=\"c x576 y1f2d w566 h4d6\"><div class=\"t m43 x1ae h292 y1f26 ff4 fs90 fc0 sc0 lsda ws0\">4.093<span class=\"_ _2b2\"> </span></div></td><td class=\"c x577 y1f2d w567 h4d6\"><div class=\"t m43 x1ae h292 y1f26 ff4 fs90 fc0 sc0 lsda ws0\">2.484<span class=\"_ _2b2\"> </span></div></td><td class=\"c x57c y1f2d w56b h4d6\"><div class=\"t m43 x1ae h292 y1f26 ff4 fs90 fc0 sc0 ls0 ws0\">1.<span class=\"_ _0\"></span>609<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td class=\"c x579 y1f2e w56c h510\"><div class=\"t m43 x1ae h290 y1f22 ff6 fs90 fc0 sc0 lsda ws0\">20.762<span class=\"_ _2b2\"> </span></div></td><td class=\"c x57d y1f2e w56c h510\"><div class=\"t m43 x1ae h290 y1f22 ff6 fs90 fc0 sc0 lsda ws0\">35.336<span class=\"_ _2b2\"> </span></div></td><td class=\"c x57e y1f2e w56d h510\"><div class=\"t m43 x1ae h290 y1f22 ff6 fs90 fc0 sc0 ls0 ws0\">(14.574)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1f29 w1d4 h291\"><div class=\"t m43 xe7 h292 y1310 ff4 fs90 fc0 sc0 ls0 ws0\">Fond<span class=\"_ _8\"></span>o<span class=\"_ _0\"></span> svalutazione altr<span class=\"_ _1\"></span>i cred<span class=\"_ _8\"></span>iti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x57f y1f2f w56e h4d6\"><div class=\"t m43 x1ae h292 y1f26 ff4 fs90 fc0 sc0 ls0 ws0\">(2<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>122)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x580 y1f2f w56e h4d6\"><div class=\"t m43 x1ae h292 y1f26 ff4 fs90 fc0 sc0 ls0 ws0\">(<span class=\"_ _8\"></span>2.<span class=\"_ _0\"></span>279)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x581 y1f2f w56f h4d6\"><div class=\"t m43 x1ae h292 y1f26 ff4 fs90 fc0 sc0 lsdb ws0\">157<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1f29 w1d4 h291\"><div class=\"t m43 xe7 h290 y1312 ff6 fs90 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x579 y1f30 w56c h510\"><div class=\"t m43 x1ae h290 y1f22 ff6 fs90 fc0 sc0 lsda ws0\">18.640<span class=\"_ _2b2\"> </span></div></td><td class=\"c x57d y1f30 w56c h510\"><div class=\"t m43 x1ae h290 y1f22 ff6 fs90 fc0 sc0 lsda ws0\">33.057<span class=\"_ _2b2\"> </span></div></td><td class=\"c x57e y1f30 w56d h510\"><div class=\"t m43 x1ae h290 y1f22 ff6 fs90 fc0 sc0 ls0 ws0\">(14.417)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1f31 w570 h510\"><div class=\"t m43 x1ae h290 y1f22 ff6 fs90 fc0 sc0 ls0 ws0\">Alt<span class=\"_ _8\"></span>re att<span class=\"_ _8\"></span>ivit\u00e0 non<span class=\"_ _0\"></span> co<span class=\"_ _0\"></span>rr<span class=\"_ _8\"></span>en<span class=\"_ _0\"></span>ti<span class=\"_ _2b2\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x1af y1f32 w571 h4d6\"><div class=\"t m43 x1ae h292 y1f26 ff4 fs90 fc0 sc0 ls0 ws0\">Credi<span class=\"_ _1\"></span>ti d<span class=\"_ _8\"></span>iversi<span class=\"_ _2b2\"> </span></div></td><td class=\"c x582 y1f33 w572 h4d6\"><div class=\"t m43 x1ae h292 y1f26 ff4 fs90 fc0 sc0 lsda ws0\">49<span class=\"_ _2b2\"> </span></div></td><td class=\"c x583 y1f33 w572 h4d6\"><div class=\"t m43 x1ae h292 y1f26 ff4 fs90 fc0 sc0 lsda ws0\">36<span class=\"_ _2b2\"> </span></div></td><td class=\"c x584 y1f33 w573 h4d6\"><div class=\"t m43 x1ae h292 y1f26 ff4 fs90 fc0 sc0 lsdb ws0\">13<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1f29 w1d4 h291\"><div class=\"t m43 xe7 h290 y1317 ff6 fs90 fc0 sc0 ls0 ws0\">Totale<span class=\"_ _2b2\"> </span></div></td><td class=\"c x582 y1f34 w572 h510\"><div class=\"t m43 x1ae h290 y1f22 ff6 fs90 fc0 sc0 lsda ws0\">49<span class=\"_ _2b2\"> </span></div></td><td class=\"c x583 y1f34 w572 h510\"><div class=\"t m43 x1ae h290 y1f22 ff6 fs90 fc0 sc0 lsda ws0\">36<span class=\"_ _2b2\"> </span></div></td><td class=\"c x584 y1f34 w573 h510\"><div class=\"t m43 x1ae h290 y1f22 ff6 fs90 fc0 sc0 lsdb ws0\">13<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x423 y1f29 w1d4 h291\"><div class=\"t m43 xf8 h295 y1319 ff12 fs91 fc0 sc0 ls0 ws0\">(mi<span class=\"_ _0\"></span>gliai<span class=\"_ _0\"></span>a di e<span class=\"_ _0\"></span>ur<span class=\"_ _1\"></span>o)<span class=\"_ _2b2\"> </span></div></td></tr></table>Il <span class=\"_ _6\"></span><span class=\"fcf\">credito <span class=\"_ _0\"></span>verso <span class=\"_ _6\"></span>enti <span class=\"_ _6\"></span>vari <span class=\"_ _6\"></span>per <span class=\"_ _0\"></span>progetti <span class=\"_ _6\"></span>finanziati <span class=\"_ _6\"></span></span>pari <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>10.630 <span class=\"_ _6\"></span>migliaia<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>di <span class=\"_ _0\"></span>euro <span class=\"_ _6\"></span>registra <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>decrement<span class=\"_ _1\"></span>o <span class=\"_ _6\"></span>netto <span class=\"_ _0\"></span>di<span class=\"_ _2b2\"> </span>2.412 <span class=\"_ _8\"></span>migliai<span class=\"_ _8\"></span>a <span class=\"_ _1\"></span>di <span class=\"_ _8\"></span>euro, <span class=\"_ _8\"></span>rispett<span class=\"_ _8\"></span>o a<span class=\"_ _1\"></span>l <span class=\"_ _8\"></span>saldo <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>31<span class=\"_ _8\"></span> dice<span class=\"_ _8\"></span>mbre <span class=\"_ _8\"></span>2023<span class=\"ls3\">, <span class=\"_ _8\"></span><span class=\"ff7 ls0\">principalment<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>l\u2019incasso <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _8\"></span>progetti<span class=\"_ _8\"></span> fina<span class=\"_ _8\"></span>nziati<span class=\"_ _2b2\"> </span></span></span>in ambito <span class=\"_ _0\"></span>Connecting European Facility (CEF) call <span class=\"_ _0\"></span>2016 e <span class=\"_ _0\"></span>call <span class=\"_ _0\"></span>2017 <span class=\"ff7\">e <span class=\"_ _0\"></span>l\u2019iscrizione dei nuovi <span class=\"_ _0\"></span>progetti rendiconta<span class=\"_ _8\"></span>ti<span class=\"_ _2b2\"> </span></span>sia <span class=\"_ _6\"></span>in <span class=\"_ _c\"></span>ambito <span class=\"_ _6\"></span>CEF <span class=\"_ _c\"></span>c<span class=\"_ _8\"></span>he <span class=\"_ _c\"></span>per <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>qu<span class=\"_ _0\"></span>ota <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>com<span class=\"_ _1\"></span>petenza <span class=\"_ _6\"></span>dei <span class=\"_ _c\"></span>nuovi <span class=\"_ _c\"></span>p<span class=\"_ _1\"></span>rogetti <span class=\"_ _6\"></span>SESAR <span class=\"_ _c\"></span>con<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>presenza <span class=\"_ _6\"></span>perv<span class=\"_ _0\"></span>asiva <span class=\"_ _6\"></span>da <span class=\"_ _6\"></span>parte<span class=\"_ _2b2\"> </span>delle societ\u00e0 ita<span class=\"_ _1\"></span>liane del Gruppo<span class=\"_ _1\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-595": {
   "value": "16.<span class=\"ffa ls0\"> <span class=\"_ _113\"> </span><span class=\"ff3\">Disponibilit\u00e0 liquide e mezzi equivalenti  </span></span>Le <span class=\"_ _0\"></span>disponibilit\u00e0 <span class=\"_ _0\"></span>liquide <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>mezzi <span class=\"_ _6\"></span>equivalenti <span class=\"_ _0\"></span>ammontano <span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>356.821 <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>euro <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>registrano <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>variazione netta <span class=\"_ _c\"></span>positiva<span class=\"_ _8\"></span> <span class=\"_ _d\"></span>di <span class=\"_ _c\"></span>131.945 <span class=\"_ _6\"></span>migliaia <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>euro, <span class=\"_ _c\"></span>risp<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>tto <span class=\"_ _c\"></span>all<span class=\"_ _1\"></span>\u2019esercizio <span class=\"_ _c\"></span>preced<span class=\"_ _1\"></span>ente. <span class=\"_ _c\"></span>Tale<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>variazione <span class=\"_ _c\"></span>\u00e8 <span class=\"_ _6\"></span>pr<span class=\"_ _0\"></span>incipalment<span class=\"_ _8\"></span>e associata alla dinamica degli incassi e <span class=\"_ _0\"></span>pagamenti connessi all\u2019operativit\u00e0<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>ordi<span class=\"_ _0\"></span><span class=\"ff3\">naria che <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>prodotto un flusso di </span>cassa <span class=\"_ _6\"></span>positivo, <span class=\"_ _6\"></span>strettame<span class=\"_ _8\"></span>nte<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>correlato <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>maggior <span class=\"_ _6\"></span>traffico <span class=\"_ _6\"></span>aereo <span class=\"_ _6\"></span>assistito <span class=\"_ _c\"></span>c<span class=\"_ _8\"></span>on <span class=\"_ _6\"></span>conseguenti <span class=\"_ _6\"></span>maggiori <span class=\"_ _6\"></span>incassi <span class=\"_ _6\"></span>dal core <span class=\"_ _8\"></span>business <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>Capogru<span class=\"_ _8\"></span>pp<span class=\"_ _0\"></span>o <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>che<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>ha <span class=\"_ _8\"></span>beneficiato <span class=\"_ _8\"></span>de<span class=\"_ _1\"></span>gli <span class=\"_ _8\"></span>incassi <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>progetti <span class=\"_ _8\"></span>finanzia<span class=\"_ _1\"></span>ti <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>ambito <span class=\"_ _8\"></span>PON <span class=\"_ _8\"></span>Trasp<span class=\"_ _0\"></span>orti, PNRR <span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>Connecting <span class=\"_ _0\"></span>European <span class=\"_ _0\"></span>Facility. <span class=\"_ _6\"></span><span class=\"ff7\">Nel <span class=\"_ _6\"></span>corso <span class=\"_ _0\"></span>dell\u2019esercizio <span class=\"_ _0\"></span>202</span>4 <span class=\"_ _6\"></span>il <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>lusso <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>cassa \u00e8 <span class=\"_ _6\"></span>stato <span class=\"_ _6\"></span>influenzato anche da altre operazioni, tra cui:<span class=\"_ _8\"></span> i)<span class=\"_ _0\"></span> il pagamento del dividen<span class=\"_ _1\"></span>do per complessivi<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>1<span class=\"_ _0\"></span><span class=\"lsa\">24</span>,4 milioni di euro (106,4 mili<span class=\"_ _1\"></span>oni di euro <span class=\"_ _d\"></span>nell\u2019esercizi<span class=\"_ _1\"></span>o <span class=\"_ _d\"></span>precedente<span class=\"_ _8\"></span>)<span class=\"_ _0\"></span>; <span class=\"_ _d\"></span>ii) <span class=\"_ _c\"></span>il <span class=\"_ _d\"></span>pagamento <span class=\"_ _d\"></span>del <span class=\"_ _c\"></span>debito <span class=\"_ _c\"></span>verso <span class=\"_ _d\"></span>il <span class=\"_ _d\"></span>Ministero <span class=\"_ _c\"></span>dell\u2019Economia <span class=\"_ _c\"></span>e <span class=\"_ _d\"></span>delle <span class=\"_ _d\"></span>Finanze riferito <span class=\"_ _4d\"> </span>all\u2019esercizio <span class=\"_ _d\"></span>202<span class=\"ff3\">3 <span class=\"_ _4d\"> </span>per <span class=\"_ _4d\"> </span>complessivi <span class=\"_ _d\"></span>47<span class=\"_ _0\"></span>,3 <span class=\"_ _d\"> </span>milioni <span class=\"_ _4d\"> </span>di <span class=\"_ _b\"> </span>euro <span class=\"_ _4d\"> </span>(<span class=\"lsa\">43</span>,6 <span class=\"_ _4d\"> </span>milioni <span class=\"_ _d\"></span>di <span class=\"_ _4d\"> </span>euro <span class=\"_ _4d\"> </span>erogati <span class=\"_ _4d\"> </span>nel <span class=\"_ _4d\"> </span>2023); <span class=\"_ _4d\"> </span>iii) <span class=\"_ _4d\"> </span>il </span>pagamento <span class=\"_ _d\"></span>del <span class=\"_ _c\"></span>debito <span class=\"_ _d\"></span>verso <span class=\"_ _d\"></span>ENAC <span class=\"_ _d\"></span>per <span class=\"_ _d\"></span>la <span class=\"_ _d\"></span>quota <span class=\"_ _d\"></span>degli <span class=\"_ _d\"></span>inc<span class=\"_ _0\"></span>assi <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>rotta <span class=\"_ _d\"></span>e <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>terminale <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>competenza <span class=\"_ _c\"></span>e <span class=\"_ _d\"></span>verso l\u2019Aeronautica Mil<span class=\"_ _8\"></span>itare Italiana per<span class=\"_ _1\"></span> la quota <span class=\"_ _1\"></span>degli incassi<span class=\"_ _1\"></span> di terminale<span class=\"_ _8\"></span> d<span class=\"_ _0\"></span>i spetta<span class=\"_ _1\"></span>nza per<span class=\"_ _1\"></span> complessivi <span class=\"_ _8\"></span>2<span class=\"_ _6\"></span><span class=\"ff3\">3,4 milioni <span class=\"_ _8\"></span>di </span>euro; <span class=\"_ _0\"></span>iv) <span class=\"_ _6\"></span><span class=\"ff7\">l\u2019erogazi<span class=\"_ _1\"></span>one <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>prima <span class=\"_ _0\"></span>tranche <span class=\"_ _6\"></span>del f<span class=\"_ _0\"></span>inanzia<span class=\"_ _1\"></span>mento <span class=\"_ _0\"></span>sottoscritto <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>BEI <span class=\"_ _6\"></span>per <span class=\"_ _0\"></span>80 <span class=\"_ _0\"></span>milioni <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>euro <span class=\"_ _0\"></span>e <span class=\"_ _c\"></span><span class=\"ff3\">il </span></span>rimborso <span class=\"_ _6\"></span>delle <span class=\"_ _6\"></span>rate <span class=\"_ _6\"></span>semestrali <span class=\"_ _6\"></span>dei <span class=\"_ _6\"></span>f<span class=\"_ _0\"></span>inanziamenti <span class=\"_ _0\"></span>in <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>ssere <span class=\"_ _6\"></span>secondo <span class=\"_ _6\"></span>i <span class=\"_ _6\"></span>piani <span class=\"_ _c\"></span>di <span class=\"_ _0\"></span>ammortamento <span class=\"_ _6\"></span>contrattualizzati per <span class=\"_ _6\"></span><span class=\"ls40\">18</span>,9 <span class=\"_ _6\"></span>milioni <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>euro; <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ii) <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>riclassifica<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>della <span class=\"_ _6\"></span>liquidit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _6\"></span>presso <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>controlla<span class=\"_ _1\"></span>ta <span class=\"_ _6\"></span>ENAV <span class=\"_ _0\"></span>As<span class=\"_ _0\"></span>ia <span class=\"_ _6\"></span>Pacific <span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>seguito <span class=\"_ _6\"></span>della de<span class=\"ff7 ls0\">libera  di <span class=\"_ _4\"> </span>liquidazione  volontaria <span class=\"_ _4\"> </span>della  stessa <span class=\"_ _4\"> </span>nell<span class=\"_ _8\"></span>a <span class=\"_ _4\"> </span>voce <span class=\"_ _4\"> </span>\u201cAttivit\u00e0  destinate <span class=\"_ _4\"> </span>alla  dismissione  e <span class=\"_ _4\"> </span>passivit\u00e0 </span>associate\u201d in con<span class=\"_ _8\"></span>f<span class=\"_ _0\"></span>ormit\u00e0 al principio <span class=\"_ _8\"></span>IFRS 5. <span class=\"_ _0\"></span><span class=\"ff3\">     </span>Le disponibilit\u00e0<span class=\"_ _8\"></span> liquide e mezzi equivalenti n<span class=\"_ _1\"></span>on sono gravate<span class=\"_ _8\"></span> d<span class=\"_ _0\"></span>a vincoli ch<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> ne limita<span class=\"_ _1\"></span>no la disponibilit\u00e0<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-594": {
   "value": "17.<span class=\"ffa ls0\"> <span class=\"_ _113\"> </span><span class=\"ff3\">Attivit\u00e0 destinate alla dismissione e passivit\u00e0 associate<span class=\"_ _2b2\"> </span></span></span>Le <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>passivit\u00e0<span class=\"_ _8\"></span> <span class=\"_ _6\"></span>destinate <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>dismissione pari <span class=\"_ _6\"></span>rispettivament<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>a 4.550 <span class=\"_ _6\"></span>migliaia<span class=\"_ _8\"></span> <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>euro <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>22,6 <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>di<span class=\"_ _2b2\"> </span>euro <span class=\"_ _c\"></span>accolgono <span class=\"_ _c\"></span>le <span class=\"_ _c\"></span>posizi<span class=\"_ _1\"></span>oni <span class=\"_ _c\"></span>riferite <span class=\"_ _c\"></span>alla<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>societ\u00e0 <span class=\"_ _c\"></span>Enav <span class=\"_ _c\"></span>Asia <span class=\"_ _c\"></span>Pacific <span class=\"_ _c\"></span>p<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>r <span class=\"_ _c\"></span>la <span class=\"_ _c\"></span>quale <span class=\"_ _c\"></span>\u00e8 <span class=\"_ _c\"></span>stata<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>deliberata, <span class=\"_ _c\"></span>nel <span class=\"_ _c\"></span>me<span class=\"_ _1\"></span>se <span class=\"_ _c\"></span>di<span class=\"_ _2b2\"> </span>dicembre <span class=\"_ _8\"></span>2024, la <span class=\"_ _8\"></span>liquidazione <span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>olontaria <span class=\"_ _8\"></span>da part<span class=\"_ _1\"></span>e d<span class=\"_ _1\"></span>el <span class=\"_ _8\"></span>Cons<span class=\"_ _0\"></span>iglio <span class=\"_ _8\"></span>di Amministrazi<span class=\"_ _1\"></span>one d<span class=\"_ _8\"></span>ella Capogruppo<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span> La <span class=\"_ _8\"></span>quota<span class=\"_ _2b2\"> </span>principale  delle  attivit\u00e0  (4,5  milioni  di  euro)  \u00e8  rappresentata  dalle  disponibilit\u00e0<span class=\"_ _8\"></span> <span class=\"_ _4\"> </span>liquide  della  societ\u00e0.<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>Ci\u00f2<span class=\"_ _2b2\"> </span>considerat<span class=\"lsd3\">o,</span> il valore di real<span class=\"_ _8\"></span>izzazione di queste attivit\u00e0 <span class=\"_ _8\"></span>ne<span class=\"_ _0\"></span>tte \u00e8 equivalent<span class=\"_ _1\"></span>e al loro valor<span class=\"_ _1\"></span>e di realizzazi<span class=\"_ _1\"></span>one.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-593": {
   "value": "18.<span class=\"ffa ls0\"> <span class=\"_ _113\"> </span><span class=\"ff3\">Patrimonio Netto  </span></span><span class=\"ffa ls0\"><span class=\"ff3\"> </span></span>Si <span class=\"_ _c\"></span>riporta<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>di <span class=\"_ _6\"></span>se<span class=\"_ _0\"></span>guito <span class=\"_ _6\"></span>la <span class=\"_ _c\"></span>composizione <span class=\"_ _6\"></span>del <span class=\"_ _c\"></span>Patrimonio <span class=\"_ _6\"></span>Netto <span class=\"_ _c\"></span>Consolidato <span class=\"_ _6\"></span>al <span class=\"_ _c\"></span>31 <span class=\"_ _6\"></span>dicembre <span class=\"_ _c\"></span>202<span class=\"_ _0\"></span>4 <span class=\"_ _c\"></span>che <span class=\"_ _6\"></span>ammonta <span class=\"_ _c\"></span>a<span class=\"_ _2b2\"> </span><span class=\"_ _8\"></span> 1.2<span class=\"ls40\">29</span>.357 migliaia<span class=\"_ _1\"></span> di euro.<span class=\"_ _2b2\"> </span><div class=\"c w2 h0 gs21\"><div class=\"t m0 x66 h4 ye0 ff3 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 h4 y3da ff3 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 h4 y131e ff3 fs1 fc0 sc0 ls0 ws0\">In data <span class=\"lsa\">10</span> maggi<span class=\"_ _1\"></span>o 2024 <span class=\"ff7\">in sede di <span class=\"_ _8\"></span>Assemblea ordinaria degli azi<span class=\"_ _8\"></span>onis<span class=\"_ _0\"></span>ti convocata <span class=\"_ _8\"></span>per l\u2019approvazione del bilanci<span class=\"_ _8\"></span>o<span class=\"_ _2b2\"> </span></span><span class=\"ff7\"> </span></div><div class=\"t m0 x3 h4 y10a ff3 fs1 fc0 sc0 ls0 ws0\">di esercizi<span class=\"_ _8\"></span>o al 31 dice<span class=\"_ _1\"></span>mbre 2023 <span class=\"_ _1\"></span>\u00e8 stato <span class=\"_ _8\"></span>deliberato di d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>stinare il<span class=\"_ _1\"></span> risulta<span class=\"_ _8\"></span>to di esercizi<span class=\"_ _8\"></span>o per <span class=\"_ _0\"></span>5.360 migl<span class=\"_ _8\"></span>iaia di euro<span class=\"_ _2b2\"> </span><span class=\"_ _8\"></span> </div><div class=\"t m0 x3 h4 y3dc ff7 fs1 fc0 sc0 ls0 ws0\">a <span class=\"_ _d\"></span>riserva <span class=\"_ _d\"></span>legale, <span class=\"_ _d\"></span>ai <span class=\"_ _d\"></span>sensi <span class=\"_ _d\"></span>dell\u2019art. <span class=\"_ _d\"></span>2430 <span class=\"_ _d\"></span>comma <span class=\"_ _c\"></span>1 <span class=\"_ _4d\"> </span>del <span class=\"_ _d\"></span>Codice <span class=\"_ _d\"></span>civile<span class=\"_ _0\"></span><span class=\"ff3\"> <span class=\"_ _d\"></span><span class=\"ls3c\">e <span class=\"_ _d\"></span></span>per <span class=\"_ _d\"></span>101.837 <span class=\"_ _d\"></span>migliaia <span class=\"_ _c\"></span>di <span class=\"_ _4d\"> </span>euro <span class=\"_ _d\"></span>a <span class=\"_ _d\"> </span>titolo <span class=\"_ _d\"></span>di<span class=\"_ _2b2\"> </span></span><span class=\"ff3\"> </span></div><div class=\"t m0 x3 h4 y3dd ff3 fs1 fc0 sc0 ls0 ws0\">dividendo da distrib<span class=\"_ _8\"></span>uire in favore degli Azio<span class=\"_ _8\"></span>nisti<span class=\"_ _0\"></span><span class=\"ls3\">. </span>Inoltre, \u00e8 sta<span class=\"_ _1\"></span>to deliberato <span class=\"_ _8\"></span>di prelevare dalla riserva di<span class=\"_ _8\"></span>sponibile<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y1dc ff3 fs1 fc0 sc0 ls0 ws0\">per <span class=\"_ _b\"> </span>utili <span class=\"_ _7\"> </span>portati <span class=\"_ _b\"> </span>a <span class=\"_ _b\"> </span>nuovo <span class=\"_ _b\"> </span>un  i<span class=\"_ _1\"></span>mporto <span class=\"_ _b\"> </span>pari <span class=\"_ _b\"> </span>a  <span class=\"lsa\">22<span class=\"_ _1\"></span><span class=\"ls0\">.618 <span class=\"_ _b\"> </span>migliaia <span class=\"_ _b\"> </span>di <span class=\"_ _b\"> </span>e<span class=\"_ _0\"></span>uro, <span class=\"_ _b\"> </span>al <span class=\"_ _b\"> </span>fi<span class=\"_ _0\"></span>ne <span class=\"_ _b\"> </span>di <span class=\"_ _7\"> </span>distribuire, <span class=\"_ _4d\"> </span>un<span class=\"_ _0\"></span>itament<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>alla<span class=\"_ _2b2\"> </span></span></span><span class=\"lsa\"><span class=\"ls0\"> </span></span></div><div class=\"t m0 x3 h4 y495 ff3 fs1 fc0 sc0 ls0 ws0\">destinazione <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>divid<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ndo <span class=\"_ _c\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _c\"></span>risultato <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>eserciz<span class=\"_ _1\"></span>io, <span class=\"_ _c\"></span>un <span class=\"_ _c\"></span>dividend<span class=\"_ _1\"></span>o <span class=\"_ _c\"></span>complessivo <span class=\"_ _c\"></span>pari <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>1<span class=\"ls40\">24<span class=\"_ _0\"></span><span class=\"ls3a\">.4</span>55</span> <span class=\"_ _c\"></span>migliaia <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>euro<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y496 ff3 fs1 fc0 sc0 ls0 ws0\">equivalente a<span class=\"_ _1\"></span> euro 0,<span class=\"ls40\">23</span> per ogni azione che \u00e8 risult<span class=\"_ _1\"></span>ata in circola<span class=\"_ _1\"></span>zione alla data<span class=\"_ _8\"></span> di stacco della cedola.    </div><div class=\"t m0 x3 h4 y497 ff3 fs1 fc0 sc0 ls0 ws0\">Il <span class=\"fcf\">Capitale sociale<span class=\"sc9\"> </span></span>\u00e8 costi<span class=\"_ _1\"></span>tuito da numero 541.<span class=\"_ _1\"></span>744.385 azi<span class=\"_ _8\"></span>oni or<span class=\"_ _0\"></span>dinarie prive di indic<span class=\"_ _8\"></span>azione del valore nominale,<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y498 ff7 fs1 fc0 sc0 ls0 ws0\">detenute <span class=\"_ _8\"></span>per il <span class=\"_ _8\"></span>53,28% dal <span class=\"_ _8\"></span>Ministero d<span class=\"_ _1\"></span>ell\u2019Economia <span class=\"_ _8\"></span>e delle <span class=\"_ _8\"></span>Finanze, <span class=\"_ _8\"></span>per il <span class=\"_ _1\"></span>46,6<span class=\"ff3\">5% da <span class=\"_ _8\"></span>azionariato <span class=\"_ _1\"></span>istituzionale <span class=\"_ _8\"></span>ed<span class=\"_ _2b2\"> </span></span><span class=\"ff3\"> </span></div><div class=\"t m0 x3 h4 y484 ff3 fs1 fc0 sc0 ls0 ws0\">individuale <span class=\"_ _c\"></span>e <span class=\"_ _4d\"> </span>per <span class=\"_ _d\"> </span>lo <span class=\"_ _4d\"> </span>0,<span class=\"ls40\">07<span class=\"_ _0\"></span></span>% <span class=\"_ _d\"></span>detenuto <span class=\"_ _d\"></span>da <span class=\"_ _d\"></span>ENAV <span class=\"_ _4d\"> </span>sotto <span class=\"_ _d\"></span>forma <span class=\"_ _d\"></span>di <span class=\"_ _4d\"> </span>azioni <span class=\"_ _d\"></span>proprie. <span class=\"_ _d\"></span>Al <span class=\"_ _d\"></span>31 <span class=\"_ _d\"> </span>dicembre <span class=\"_ _4d\"> </span>2024 <span class=\"_ _4d\"> </span>le <span class=\"_ _d\"> </span>azioni<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y499 ff3 fs1 fc0 sc0 ls0 ws0\">risultano integ<span class=\"_ _1\"></span>ralmente sottoscritt<span class=\"_ _8\"></span>e e<span class=\"_ _0\"></span> versate<span class=\"_ _8\"></span> e<span class=\"_ _0\"></span> non sono stat<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> emesse azi<span class=\"_ _8\"></span>oni privilegiate.  </div><div class=\"t m0 x3 h4 y49a ff3 fs1 fc0 sc0 ls0 ws0\">Le <span class=\"_ _0\"></span><span class=\"fcf\">Altre <span class=\"_ _0\"></span>riserve <span class=\"_ _0\"></span></span>accolgono pe<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>36,4 milioni <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>euro <span class=\"_ _6\"></span>la riserva <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>contributi <span class=\"_ _0\"></span>in conto <span class=\"_ _0\"></span>capitale <span class=\"_ _0\"></span>ricevuti <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>periodo<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y49b ff3 fs1 fc0 sc0 ls0 ws0\">1996/2002 <span class=\"_ _0\"></span>esposta <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>netto <span class=\"_ _0\"></span>delle <span class=\"_ _6\"></span>imposte <span class=\"_ _0\"></span>assolte, divenuta <span class=\"_ _0\"></span>pertanto <span class=\"_ _6\"></span>disponi<span class=\"_ _1\"></span>bile, <span class=\"_ _0\"></span>per <span class=\"_ _6\"></span>400 <span class=\"_ _0\"></span>milioni <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>euro <span class=\"_ _0\"></span>dalla<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y49c ff3 fs1 fc0 sc0 ls0 ws0\">destinazione d<span class=\"_ _1\"></span>ella riduzion<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> volontaria<span class=\"_ _8\"></span> del capitale social<span class=\"_ _1\"></span>e, per 1,8 milioni <span class=\"_ _1\"></span>di euro la<span class=\"_ _1\"></span> riserva d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>dicata al <span class=\"_ _8\"></span>piano di<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y49d ff7 fs1 fc0 sc0 ls0 ws0\">incentivazione <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>lungo <span class=\"_ _8\"></span>termine <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>management<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>Gruppo, c<span class=\"_ _8\"></span>he <span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>incrementata <span class=\"_ _8\"></span>nell\u2019esercizio <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>l\u2019iscrizi<span class=\"_ _8\"></span>one<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y49e ff3 fs1 fc0 sc0 ls0 ws0\">delle <span class=\"_ _8\"></span>qu<span class=\"_ _0\"></span>ote <span class=\"_ _8\"></span>riferite a<span class=\"_ _1\"></span>i ci<span class=\"_ _8\"></span>cli di <span class=\"ff2\">vesti<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>i<span class=\"ff3\">n <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ssere <span class=\"_ _8\"></span>e r<span class=\"ff7\">idotta <span class=\"_ _8\"></span>a seguit<span class=\"_ _8\"></span>o dell\u2019assegnazi<span class=\"_ _8\"></span>one delle <span class=\"_ _8\"></span>azioni l<span class=\"_ _1\"></span>egate al<span class=\"_ _1\"></span> <span class=\"ff3\">secondo<span class=\"_ _2b2\"> </span></span></span></span></span><span class=\"ff2\"><span class=\"ff3\"><span class=\"ff7\"><span class=\"ff3\"><span class=\"_ _8\"></span> </span></span></span></span></div><div class=\"t m0 x3 h4 y47 ff3 fs1 fc0 sc0 ls0 ws0\">ciclo <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>vesting <span class=\"_ _6\"></span>2021-2023 <span class=\"_ _6\"></span><span class=\"ff7\">del <span class=\"_ _c\"></span>secondo<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>pia<span class=\"_ _1\"></span>no <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>incenti<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>azione <span class=\"_ _6\"></span>azionaria, <span class=\"_ _c\"></span>l<span class=\"_ _8\"></span>a <span class=\"_ _c\"></span>riserva <span class=\"_ _6\"></span>per <span class=\"_ _c\"></span>l<span class=\"_ _8\"></span>\u2019adeguamento <span class=\"_ _6\"></span>al <span class=\"_ _c\"></span>fair<span class=\"_ _2b2\"> </span></span><span class=\"ff7\"> </span></div><div class=\"t m0 x3 h4 y48c ff3 fs1 fc0 sc0 ls0 ws0\">value della <span class=\"_ _0\"></span>partecipazione in Aireon <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>netto della <span class=\"_ _0\"></span>fiscalit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>differita, per <span class=\"_ _0\"></span>3,9 milioni <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>euro <span class=\"_ _0\"></span>la riserva <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>capital<span class=\"_ _1\"></span>e<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y48d ff3 fs1 fc0 sc0 ls0 ws0\">derivante <span class=\"_ _8\"></span>dalla D-Fli<span class=\"_ _1\"></span>ght S.<span class=\"_ _1\"></span>p.A. <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> la<span class=\"_ _1\"></span> ris<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rva <span class=\"_ _1\"></span>di con<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>ersione <span class=\"_ _8\"></span>bilanci in <span class=\"_ _8\"></span>valuta <span class=\"_ _8\"></span>es<span class=\"_ _0\"></span>tera <span class=\"_ _8\"></span>riguardanti le <span class=\"_ _8\"></span>differenze <span class=\"_ _1\"></span>cambi<span class=\"_ _8\"></span>o<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y48e ff3 fs1 fc0 sc0 ls0 ws0\">generate dalla<span class=\"_ _1\"></span> conversion<span class=\"_ _1\"></span>e in euro dei bil<span class=\"_ _1\"></span>anci delle soci<span class=\"_ _8\"></span>et\u00e0 operanti in aree di<span class=\"_ _1\"></span>verse dal<span class=\"ff7\">l\u2019euro. </span> </div><div class=\"t m0 x3 h4 y49f ff3 fs1 fc0 sc0 ls0 ws0\">La <span class=\"_ _8\"></span><span class=\"fcf\">Riserva <span class=\"_ _8\"></span>da <span class=\"_ _8\"></span>prima <span class=\"_ _8\"></span>adozione <span class=\"_ _8\"></span>IAS <span class=\"_ _8\"></span>(First <span class=\"_ _8\"></span>Time <span class=\"_ _8\"></span>Adoption <span class=\"_ _8\"></span><span class=\"ff7\">\u2013<span class=\"ff3\"> <span class=\"_ _8\"></span>FTA)<span class=\"_ _0\"></span> <span class=\"_ _8\"></span><span class=\"fc0\">accoglie <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>differenze <span class=\"_ _8\"></span>nei <span class=\"_ _8\"></span>valori <span class=\"_ _8\"></span>degli <span class=\"_ _8\"></span>elementi<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>attivi<span class=\"_ _2b2\"> </span></span></span></span></span><span class=\"fcf\"><span class=\"ff7\"><span class=\"ff3\"><span class=\"fc0\"> </span></span></span></span></div><div class=\"t m0 x3 h4 y4a0 ff3 fs1 fc0 sc0 ls0 ws0\">e passivi registrat<span class=\"_ _8\"></span>e in sede di prima adozion<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> dei princi<span class=\"_ _8\"></span>pi contabili internazionali.<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y4a1 ff3 fs1 fc0 sc0 ls0 ws0\">La <span class=\"fcf\">Riserva per utili/(perdit<span class=\"_ _8\"></span>e) <span class=\"_ _0\"></span>attuariali per benefici<span class=\"_ _1\"></span> ai dipendenti <span class=\"_ _0\"></span><span class=\"fc0\">accoglie gli effetti delle variazioni<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>attuariali del<span class=\"_ _2b2\"> </span></span></span><span class=\"fcf\"><span class=\"fc0\"><span class=\"_ _8\"></span> </span></span></div><div class=\"t m0 x3 h4 y4a2 ff3 fs1 fc0 sc0 ls0 ws0\">Trattamento <span class=\"_ _8\"></span>di <span class=\"_ _1\"></span>Fine <span class=\"_ _8\"></span>Rapporto ch<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> a<span class=\"_ _1\"></span>l <span class=\"_ _8\"></span>31 dice<span class=\"_ _8\"></span>mb<span class=\"_ _0\"></span>re <span class=\"_ _8\"></span>2024 <span class=\"_ _8\"></span>re<span class=\"_ _0\"></span>gistra <span class=\"_ _8\"></span>un util<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>attuariale<span class=\"_ _1\"></span> d<span class=\"_ _8\"></span>i Gruppo <span class=\"_ _8\"></span>per compl<span class=\"_ _8\"></span>essivi 0<span class=\"_ _1\"></span>,4<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y7c ff3 fs1 fc0 sc0 ls0 ws0\">milioni <span class=\"_ _b\"> </span>di  euro <span class=\"_ _b\"> </span>e <span class=\"_ _7\"> </span>recepisce <span class=\"_ _7\"> </span>il <span class=\"_ _7\"> </span>rilascio <span class=\"_ _b\"> </span>della <span class=\"_ _7\"> </span>fiscalit\u00e0 <span class=\"_ _b\"> </span>differita <span class=\"_ _7\"> </span>iscritta <span class=\"_ _b\"> </span>negli <span class=\"_ _7\"> </span>esercizi <span class=\"_ _b\"> </span>pre<span class=\"_ _0\"></span>cedenti <span class=\"_ _b\"> </span>a <span class=\"_ _7\"> </span>seguito <span class=\"_ _b\"> </span>de<span class=\"_ _0\"></span>l<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y7d ff3 fs1 fc0 sc0 ls0 ws0\">riallineamento <span class=\"_ _1\"></span>dei valori ci<span class=\"_ _1\"></span>vilistici<span class=\"_ _1\"></span> e fiscali.   </div><div class=\"t m0 x3 h4 y7e ff3 fs1 fc0 sc0 ls0 ws0\">La <span class=\"_ _6\"></span><span class=\"fcf\">Riserva <span class=\"_ _6\"></span>cash <span class=\"_ _6\"></span>f<span class=\"_ _0\"></span>low <span class=\"_ _6\"></span>hedge <span class=\"_ _6\"></span></span>include <span class=\"_ _6\"></span>la <span class=\"_ _c\"></span>valuta<span class=\"_ _8\"></span>zione <span class=\"_ _c\"></span>al<span class=\"_ _8\"></span> <span class=\"_ _c\"></span><span class=\"ff2\">fair <span class=\"_ _6\"></span>value</span> <span class=\"_ _6\"></span>degli <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>trumenti <span class=\"_ _6\"></span>finanzia<span class=\"_ _1\"></span>ri <span class=\"_ _6\"></span>derivati <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>co<span class=\"_ _8\"></span>pertura,<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y5bf ff7 fs1 fc0 sc0 ls0 ws0\">che non ha subito <span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>ariazion<span class=\"_ _1\"></span>i nell\u2019esercizi<span class=\"_ _1\"></span>o 2024<span class=\"ff3 ls3a\">. </span><span class=\"ff3 ls3a\"><span class=\"ls0\"> </span></span></div><div class=\"t m0 x3 h4 y5c0 ff3 fs1 fc0 sc0 ls0 ws0\">La <span class=\"_ _6\"></span><span class=\"fcf\">Riserva <span class=\"_ _6\"></span>per <span class=\"_ _6\"></span>azioni <span class=\"_ _6\"></span>proprie <span class=\"_ _6\"></span></span>accoglie <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>controvalore <span class=\"_ _0\"></span>delle <span class=\"_ _6\"></span>azioni <span class=\"_ _6\"></span>proprie <span class=\"_ _6\"></span>pari <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>n. <span class=\"_ _c\"></span>380.940 <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>prezzo <span class=\"_ _0\"></span>medio <span class=\"_ _6\"></span>di<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y81 ff3 fs1 fc0 sc0 ls0 ws0\">4,24 per <span class=\"_ _0\"></span>azione. Nel corso de<span class=\"_ _0\"></span>l 2024 <span class=\"_ _0\"></span>si \u00e8<span class=\"_ _0\"></span> proceduto <span class=\"_ _0\"></span>ad assegnare n. 252.664 <span class=\"_ _0\"></span>azioni pr<span class=\"_ _0\"></span>oprie per un <span class=\"_ _0\"></span>controvalore </div></div><div class=\"gs22\"><table class=\"s w574 h511\" id=\"_2f7571df-af17-4cbf-9425-b26dba4cfb84\"><tr><td></td><td class=\"c x586 y1f35 w575 h4f9\"><div class=\"t m44 x1ae h297 y1e95 ff6 fs92 fc0 sc0 ls0 ws0\">al 3<span class=\"_ _8\"></span>1.<span class=\"_ _0\"></span>12.202<span class=\"_ _8\"></span>4<span class=\"_ _2b2\"> </span></div></td><td class=\"c x587 y1f35 w576 h4f9\"><div class=\"t m44 x1ae h297 y1e95 ff6 fs92 fc0 sc0 ls0 ws0\">al 31<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>12.2023<span class=\"_ _2b2\"> </span></div></td><td class=\"c x588 y1f35 w577 h4f9\"><div class=\"t m44 x1ae h297 y1e95 ff6 fs92 fc0 sc0 ls0 ws0\">Variaz<span class=\"_ _1\"></span>ioni<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x589 y1f36 w1d6 h298\"><div class=\"t m44 x5c h299 y1322 ff4 fs92 fc0 sc0 ls0 ws0\">Ca<span class=\"_ _0\"></span>pitale socia<span class=\"_ _0\"></span>le<span class=\"_ _2b2\"> </span></div></td><td class=\"c x58a y1f38 w578 h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 ls0 ws0\">541.744<span class=\"_ _2b2\"> </span></div></td><td class=\"c x58b y1f38 w579 h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 lsdc ws0\">541.744<span class=\"_ _2b2\"> </span></div></td><td class=\"c x58c y1f38 w57a h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x589 y1f36 w1d6 h298\"><div class=\"t m44 x5c h299 y1324 ff4 fs92 fc0 sc0 ls0 ws0\">Riserva leg<span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>le<span class=\"_ _2b2\"> </span></div></td><td class=\"c x58d y1f39 w57b h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 ls0 ws0\">52.630<span class=\"_ _2b2\"> </span></div></td><td class=\"c x58e y1f39 w57c h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 lsdc ws0\">47.270<span class=\"_ _2b2\"> </span></div></td><td class=\"c x58f y1f39 w57d h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 ls0 ws0\">5.360<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x589 y1f36 w1d6 h298\"><div class=\"t m44 x5c h299 y1326 ff4 fs92 fc0 sc0 ls0 ws0\">Al<span class=\"_ _8\"></span>tre riser<span class=\"_ _8\"></span>ve </div></td><td class=\"c x58a y1f3a w578 h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 ls0 ws0\">450.869<span class=\"_ _2b2\"> </span></div></td><td class=\"c x58b y1f3a w579 h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 lsdc ws0\">442.928<span class=\"_ _2b2\"> </span></div></td><td class=\"c x590 y1f3a w57e h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 ls0 ws0\">7.941<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x589 y1f36 w1d6 h298\"><div class=\"t m44 x5c h299 y1328 ff4 fs92 fc0 sc0 ls0 ws0\">Riserva p<span class=\"_ _8\"></span>rima adozione ias (<span class=\"_ _8\"></span>FTA)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x591 y1f3b w57f h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 ls0 ws0\">(7<span class=\"_ _8\"></span>27)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x592 y1f3b w57f h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 ls0 ws0\">(7<span class=\"_ _8\"></span>27)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x593 y1f3b w57a h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x589 y1f36 w1d6 h298\"><div class=\"t m44 x5c h299 y132a ff4 fs92 fc0 sc0 ls0 ws0\">Riserva p<span class=\"_ _8\"></span>er uti<span class=\"_ _8\"></span>li/(p<span class=\"_ _8\"></span>erdi<span class=\"_ _8\"></span>te) attuariali p<span class=\"_ _8\"></span>er b<span class=\"_ _8\"></span>enefic<span class=\"_ _0\"></span>i ai d<span class=\"_ _1\"></span>ip<span class=\"_ _8\"></span>enden<span class=\"_ _8\"></span>ti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x58d y1f3c w580 h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 ls0 ws0\">(7<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>943)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x594 y1f3c w581 h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 ls0 ws0\">(8<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>356)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x595 y1f3c w582 h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 lsdd ws0\">413<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x589 y1f36 w1d6 h298\"><div class=\"t m44 x5c h299 y132c ff4 fs92 fc0 sc0 ls0 ws0\">Riserva cash flo<span class=\"_ _0\"></span>w hed<span class=\"_ _8\"></span>ge<span class=\"_ _2b2\"> </span></div></td><td class=\"c x596 y1f3d w583 h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 ls0 ws0\">1.957<span class=\"_ _2b2\"> </span></div></td><td class=\"c x597 y1f3d w584 h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 lsdc ws0\">1.957<span class=\"_ _2b2\"> </span></div></td><td class=\"c x598 y1f3d w57a h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x589 y1f36 w1d6 h298\"><div class=\"t m44 x5c h299 y132f ff4 fs92 fc0 sc0 ls0 ws0\">Riserva p<span class=\"_ _8\"></span>er azio<span class=\"_ _0\"></span>ni<span class=\"_ _8\"></span> propr<span class=\"_ _8\"></span>ie<span class=\"_ _2b2\"> </span></div></td><td class=\"c x58d y1f3e w580 h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 ls0 ws0\">(1<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>616)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x594 y1f3e w581 h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 ls0 ws0\">(2<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>688)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x599 y1f3e w583 h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 ls0 ws0\">1.072<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x589 y1f36 w1d6 h298\"><div class=\"t m44 x5c h299 y1332 ff4 fs92 fc0 sc0 ls0 ws0\">Utili/(<span class=\"_ _1\"></span>Per<span class=\"_ _8\"></span>dite)<span class=\"_ _8\"></span> portati a nu<span class=\"_ _8\"></span>o<span class=\"_ _0\"></span>vo<span class=\"_ _2b2\"> </span></div></td><td class=\"c x58d y1f3f w57b h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 ls0 ws0\">65.598<span class=\"_ _2b2\"> </span></div></td><td class=\"c x58e y1f3f w57c h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 lsdc ws0\">82.555<span class=\"_ _2b2\"> </span></div></td><td class=\"c x59a y1f3f w585 h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 ls0 ws0\">(<span class=\"_ _8\"></span>16.957)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x589 y1f36 w1d6 h298\"><div class=\"t m44 x5c h299 y1334 ff4 fs92 fc0 sc0 ls0 ws0\">Utile/(P<span class=\"_ _8\"></span>erdi<span class=\"_ _1\"></span>ta) d<span class=\"_ _8\"></span>ell'esercizio<span class=\"_ _2b2\"> </span></div></td><td class=\"c x58a y1f40 w578 h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 ls0 ws0\">125.829<span class=\"_ _2b2\"> </span></div></td><td class=\"c x58b y1f40 w579 h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 lsdc ws0\">112.921<span class=\"_ _2b2\"> </span></div></td><td class=\"c x59b y1f40 w57b h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 ls0 ws0\">12.908<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x589 y1f36 w1d6 h298\"><div class=\"t m44 x5c h297 y1336 ff6 fs92 fc0 sc0 ls0 ws0\">Totale Patr<span class=\"_ _8\"></span>imo<span class=\"_ _0\"></span>nio Netto di <span class=\"_ _1\"></span>Gr<span class=\"_ _8\"></span>up<span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>o<span class=\"_ _2b2\"> </span></div></td><td class=\"c x59c y1f41 w586 h4f9\"><div class=\"t m44 x1ae h297 y1e95 ff6 fs92 fc0 sc0 ls0 ws0\">1.228.34<span class=\"_ _1\"></span>1<span class=\"_ _2b2\"> </span></div></td><td class=\"c x59d y1f41 w587 h4f9\"><div class=\"t m44 x1ae h297 y1e95 ff6 fs92 fc0 sc0 lsdc ws0\">1.217.604<span class=\"_ _2b2\"> </span></div></td><td class=\"c x59e y1f41 w588 h4f9\"><div class=\"t m44 x1ae h297 y1e95 ff6 fs92 fc0 sc0 ls0 ws0\">10.737<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x589 y1f36 w1d6 h298\"><div class=\"t m44 x5c h299 y1338 ff4 fs92 fc0 sc0 ls0 ws0\">Ca<span class=\"_ _0\"></span>pitale e Riser<span class=\"_ _8\"></span>ve di<span class=\"_ _1\"></span> Terzi<span class=\"_ _2b2\"> </span></div></td><td class=\"c x596 y1f42 w583 h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 ls0 ws0\">1.130<span class=\"_ _2b2\"> </span></div></td><td class=\"c x597 y1f42 w584 h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 lsdc ws0\">1.341<span class=\"_ _2b2\"> </span></div></td><td class=\"c x59f y1f42 w589 h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 ls0 ws0\">(2<span class=\"_ _1\"></span>11)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x589 y1f36 w1d6 h298\"><div class=\"t m44 x5c h299 y133a ff4 fs92 fc0 sc0 ls0 ws0\">Utile/(P<span class=\"_ _8\"></span>erdi<span class=\"_ _1\"></span>ta) d<span class=\"_ _8\"></span>i Terzi<span class=\"_ _2b2\"> </span></div></td><td class=\"c x591 y1f43 w57f h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 ls0 ws0\">(1<span class=\"_ _8\"></span>14)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x592 y1f43 w57f h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 ls0 ws0\">(2<span class=\"_ _8\"></span>11)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5a0 y1f43 w58a h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 lsdd ws0\">97<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x589 y1f36 w1d6 h298\"><div class=\"t m44 x5c h297 y133c ff6 fs92 fc0 sc0 ls0 ws0\">Totale Patr<span class=\"_ _8\"></span>imo<span class=\"_ _0\"></span>nio Netto di <span class=\"_ _1\"></span>inter<span class=\"_ _8\"></span>essenza di Ter<span class=\"_ _8\"></span>zi<span class=\"_ _2b2\"> </span></div></td><td class=\"c x596 y1f44 w58b h4f9\"><div class=\"t m44 x1ae h297 y1e95 ff6 fs92 fc0 sc0 ls0 ws0\">1.016<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5a1 y1f44 w58c h4f9\"><div class=\"t m44 x1ae h297 y1e95 ff6 fs92 fc0 sc0 lsdc ws0\">1.130<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5a2 y1f44 w58d h4f9\"><div class=\"t m44 x1ae h297 y1e95 ff6 fs92 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>114)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x589 y1f36 w1d6 h298\"><div class=\"t m44 x5c h297 y133f ff6 fs92 fc0 sc0 ls0 ws0\">Totale Patr<span class=\"_ _8\"></span>imo<span class=\"_ _0\"></span>nio Netto<span class=\"_ _2b2\"> </span></div></td><td class=\"c x59c y1f45 w586 h4f9\"><div class=\"t m44 x1ae h297 y1e95 ff6 fs92 fc0 sc0 ls0 ws0\">1.229.35<span class=\"_ _1\"></span>7<span class=\"_ _2b2\"> </span></div></td><td class=\"c x59d y1f45 w587 h4f9\"><div class=\"t m44 x1ae h297 y1e95 ff6 fs92 fc0 sc0 lsdc ws0\">1.218.734<span class=\"_ _2b2\"> </span></div></td><td class=\"c x59e y1f45 w588 h4f9\"><div class=\"t m44 x1ae h297 y1e95 ff6 fs92 fc0 sc0 ls0 ws0\">10.623<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x589 y1f36 w1d6 h298\"><div class=\"t m44 xa0 h29b y1341 ff12 fs93 fc0 sc0 ls0 ws0\">(mi<span class=\"_ _0\"></span>gliai<span class=\"_ _0\"></span>a di e<span class=\"_ _0\"></span>ur<span class=\"_ _1\"></span>o)<span class=\"_ _2b2\"> </span></div></td></tr></table></div>di <span class=\"_ _6\"></span>1,1 <span class=\"_ _6\"></span>milioni <span class=\"_ _c\"></span>di <span class=\"_ _0\"></span>euro <span class=\"_ _6\"></span>ai <span class=\"_ _c\"></span>b<span class=\"_ _8\"></span>eneficiari <span class=\"_ _6\"></span>del <span class=\"_ _c\"></span>secondo <span class=\"_ _6\"></span>ciclo <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span><span class=\"ff2\">vesting</span> <span class=\"_ _6\"></span>2021-2023 <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>secondo <span class=\"_ _6\"></span>piano <span class=\"_ _c\"></span>di <span class=\"_ _0\"></span>performance<span class=\"_ _2b2\"> </span>2020-2022. Gli <span class=\"_ _6\"></span><span class=\"fcf\">Utili/(Perdite) <span class=\"_ _6\"></span>portati <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>nuovo <span class=\"_ _c\"></span></span>accol<span class=\"_ _1\"></span>gono <span class=\"_ _6\"></span>i <span class=\"_ _6\"></span>risultati <span class=\"_ _6\"></span>dei <span class=\"_ _c\"></span>p<span class=\"_ _8\"></span>re<span class=\"_ _0\"></span>cedenti<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>esercizi <span class=\"_ _6\"></span>derivanti <span class=\"_ _6\"></span>dalle <span class=\"_ _6\"></span>societ\u00e0 <span class=\"_ _6\"></span>rientranti<span class=\"_ _2b2\"> </span>nell\u2019area <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>consolidament<span class=\"_ _8\"></span>o <span class=\"_ _4d\"> </span>e <span class=\"_ _d\"></span>dalle <span class=\"_ _c\"></span>rettifiche <span class=\"_ _c\"></span>operate <span class=\"_ _d\"></span>a <span class=\"_ _d\"></span>livello <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>consolidato. <span class=\"_ _c\"></span>La <span class=\"_ _d\"></span>variazione <span class=\"_ _c\"></span>negativa <span class=\"_ _4d\"> </span><span class=\"ff3\">1<span class=\"lsa\">6.</span>957<span class=\"_ _2b2\"> </span></span>migliaia <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>euro <span class=\"_ _6\"></span>si <span class=\"_ _6\"></span>riferisce <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>incipalment<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>prelievo <span class=\"_ _0\"></span>in <span class=\"_ _6\"></span>tale <span class=\"_ _6\"></span>voce <span class=\"_ _6\"></span>di <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>quota <span class=\"_ _0\"></span>destinata <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>titolo <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>dividendo<span class=\"_ _2b2\"> </span>erogato nel mes<span class=\"_ _1\"></span>e di maggio 2024<span class=\"ls3\">. </span>L\u2019<span class=\"ff3 fc7 ls0\">utile di <span class=\"_ _1\"></span>esercizio<span class=\"fc0\"> di comp<span class=\"_ _8\"></span>etenza del Gruppo ammonta<span class=\"_ _8\"></span> a 1<span class=\"_ _0\"></span><span class=\"ls40\">25</span>.829 migliaia di euro<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span> </span></span>Al 31 dicembr<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> 2024 il Patrimonio <span class=\"_ _8\"></span>N<span class=\"_ _0\"></span>etto di int<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ressenza<span class=\"_ _1\"></span> dei terzi ammo<span class=\"_ _1\"></span>nta a 1.<span class=\"ls40\">016<span class=\"_ _0\"></span></span> migliaia di euro<span class=\"_ _8\"></span>.<span class=\"_ _2b2\"> </span>Gestione del capita<span class=\"_ _8\"></span>le<span class=\"_ _2b2\"> </span>Gli <span class=\"_ _c\"></span>obiettivi <span class=\"_ _c\"></span>identifica<span class=\"_ _1\"></span>ti <span class=\"_ _c\"></span>dal <span class=\"_ _c\"></span>Gru<span class=\"_ _1\"></span>ppo <span class=\"_ _c\"></span>nell\u2019ambito <span class=\"_ _c\"></span>d<span class=\"_ _1\"></span>ella <span class=\"_ _c\"></span>gestione <span class=\"_ _c\"></span>del <span class=\"_ _c\"></span>capit<span class=\"_ _1\"></span>ale <span class=\"_ _c\"></span>sono <span class=\"_ _c\"></span>la <span class=\"_ _c\"></span>creazion<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>valore <span class=\"_ _c\"></span>per <span class=\"_ _c\"></span>g<span class=\"_ _1\"></span>li<span class=\"_ _2b2\"> </span>stakeholder <span class=\"_ _d\"></span>e <span class=\"_ _b\"> </span>il <span class=\"_ _4d\"> </span>supporto <span class=\"_ _4d\"> </span>allo <span class=\"_ _d\"> </span>s<span class=\"_ _0\"></span>viluppo <span class=\"_ _d\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_ _4d\"> </span>Gruppo <span class=\"_ _4d\"> </span>nel <span class=\"_ _4d\"> </span>lungo <span class=\"_ _4d\"> </span>periodo. <span class=\"_ _4d\"> </span>In <span class=\"_ _4d\"> </span>particolare, <span class=\"_ _4d\"> </span>il <span class=\"_ _4d\"> </span>Gruppo <span class=\"_ _4d\"> </span>persegue <span class=\"_ _4d\"> </span>il<span class=\"_ _2b2\"> </span>mantenimento<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>un <span class=\"_ _0\"></span>adeguato <span class=\"_ _6\"></span>livell<span class=\"ff7\">o <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>capita<span class=\"_ _8\"></span>lizzazione <span class=\"_ _6\"></span>che <span class=\"_ _6\"></span>permett<span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>garantir<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>l\u2019accesso <span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>fonti <span class=\"_ _0\"></span>esterne <span class=\"_ _0\"></span>di<span class=\"_ _2b2\"> </span></span>finanziamento<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span>cercando <span class=\"_ _12\"> </span>di <span class=\"_ _13\"> </span>ottimizzare <span class=\"_ _13\"> </span>al <span class=\"_ _12\"> </span>contempo <span class=\"_ _12\"> </span>il <span class=\"_ _13\"> </span>costo <span class=\"_ _13\"> </span>dell\u2019indebita<span class=\"_ _1\"></span>mento, <span class=\"_ _13\"> </span>la <span class=\"_ _12\"> </span>realizzazione <span class=\"_ _12\"> </span>di <span class=\"_ _13\"> </span>un<span class=\"_ _2b2\"> </span>soddisfacent<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>ritorno <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>conomico <span class=\"_ _8\"></span>per <span class=\"_ _1\"></span>gli <span class=\"_ _8\"></span>azionisti e <span class=\"_ _8\"></span>che consenta <span class=\"_ _8\"></span>di s<span class=\"_ _8\"></span>upportare<span class=\"_ _0\"></span> a<span class=\"_ _1\"></span>deguatament<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> lo <span class=\"_ _8\"></span>sviluppo <span class=\"_ _8\"></span>delle<span class=\"_ _2b2\"> </span>attivit\u00e0 <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span>l Grup<span class=\"_ _1\"></span>po. In <span class=\"_ _1\"></span>tale c<span class=\"_ _8\"></span>ontesto il Gruppo <span class=\"_ _8\"></span>gestisce le con<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>istenz<span class=\"_ _1\"></span>e patrimonial<span class=\"_ _8\"></span>i e tiene <span class=\"_ _8\"></span>conto delle con<span class=\"_ _1\"></span>dizioni<span class=\"_ _2b2\"> </span>economiche e dei <span class=\"_ _8\"></span>requisiti dei <span class=\"ff2\">covenant</span> finanziari<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-642": {
   "value": "18.<span class=\"ffa ls0\"> <span class=\"_ _113\"> </span><span class=\"ff3\">Patrimonio Netto  </span></span>Si <span class=\"_ _c\"></span>riporta<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>di <span class=\"_ _6\"></span>se<span class=\"_ _0\"></span>guito <span class=\"_ _6\"></span>la <span class=\"_ _c\"></span>composizione <span class=\"_ _6\"></span>del <span class=\"_ _c\"></span>Patrimonio <span class=\"_ _6\"></span>Netto <span class=\"_ _c\"></span>Consolidato <span class=\"_ _6\"></span>al <span class=\"_ _c\"></span>31 <span class=\"_ _6\"></span>dicembre <span class=\"_ _c\"></span>202<span class=\"_ _0\"></span>4 <span class=\"_ _c\"></span>che <span class=\"_ _6\"></span>ammonta <span class=\"_ _c\"></span>a<span class=\"_ _2b2\"> </span>1.2<span class=\"ls40\">29</span>.357 migliaia<span class=\"_ _1\"></span> di euro.<span class=\"_ _2b2\"> </span>In data <span class=\"lsa\">10</span> maggi<span class=\"_ _1\"></span>o 2024 <span class=\"ff7\">in sede di <span class=\"_ _8\"></span>Assemblea ordinaria degli azi<span class=\"_ _8\"></span>onis<span class=\"_ _0\"></span>ti convocata <span class=\"_ _8\"></span>per l\u2019approvazione del bilanci<span class=\"_ _8\"></span>o<span class=\"_ _2b2\"> </span></span>di esercizi<span class=\"_ _8\"></span>o al 31 dice<span class=\"_ _1\"></span>mbre 2023 <span class=\"_ _1\"></span>\u00e8 stato <span class=\"_ _8\"></span>deliberato di d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>stinare il<span class=\"_ _1\"></span> risulta<span class=\"_ _8\"></span>to di esercizi<span class=\"_ _8\"></span>o per <span class=\"_ _0\"></span>5.360 migl<span class=\"_ _8\"></span>iaia di euro<span class=\"_ _2b2\"> </span>a <span class=\"_ _d\"></span>riserva <span class=\"_ _d\"></span>legale, <span class=\"_ _d\"></span>ai <span class=\"_ _d\"></span>sensi <span class=\"_ _d\"></span>dell\u2019art. <span class=\"_ _d\"></span>2430 <span class=\"_ _d\"></span>comma <span class=\"_ _c\"></span>1 <span class=\"_ _4d\"> </span>del <span class=\"_ _d\"></span>Codice <span class=\"_ _d\"></span>civile<span class=\"_ _0\"></span><span class=\"ff3\"> <span class=\"_ _d\"></span><span class=\"ls3c\">e <span class=\"_ _d\"></span></span>per <span class=\"_ _d\"></span>101.837 <span class=\"_ _d\"></span>migliaia <span class=\"_ _c\"></span>di <span class=\"_ _4d\"> </span>euro <span class=\"_ _d\"></span>a <span class=\"_ _d\"> </span>titolo <span class=\"_ _d\"></span>di<span class=\"_ _2b2\"> </span></span>dividendo da distrib<span class=\"_ _8\"></span>uire in favore degli Azio<span class=\"_ _8\"></span>nisti<span class=\"_ _0\"></span><span class=\"ls3\">. </span>Inoltre, \u00e8 sta<span class=\"_ _1\"></span>to deliberato <span class=\"_ _8\"></span>di prelevare dalla riserva di<span class=\"_ _8\"></span>sponibile<span class=\"_ _2b2\"> </span>per <span class=\"_ _b\"> </span>utili <span class=\"_ _7\"> </span>portati <span class=\"_ _b\"> </span>a <span class=\"_ _b\"> </span>nuovo <span class=\"_ _b\"> </span>un  i<span class=\"_ _1\"></span>mporto <span class=\"_ _b\"> </span>pari <span class=\"_ _b\"> </span>a  <span class=\"lsa\">22<span class=\"_ _1\"></span><span class=\"ls0\">.618 <span class=\"_ _b\"> </span>migliaia <span class=\"_ _b\"> </span>di <span class=\"_ _b\"> </span>e<span class=\"_ _0\"></span>uro, <span class=\"_ _b\"> </span>al <span class=\"_ _b\"> </span>fi<span class=\"_ _0\"></span>ne <span class=\"_ _b\"> </span>di <span class=\"_ _7\"> </span>distribuire, <span class=\"_ _4d\"> </span>un<span class=\"_ _0\"></span>itament<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>alla<span class=\"_ _2b2\"> </span></span></span>destinazione <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>divid<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ndo <span class=\"_ _c\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _c\"></span>risultato <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>eserciz<span class=\"_ _1\"></span>io, <span class=\"_ _c\"></span>un <span class=\"_ _c\"></span>dividend<span class=\"_ _1\"></span>o <span class=\"_ _c\"></span>complessivo <span class=\"_ _c\"></span>pari <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>1<span class=\"ls40\">24<span class=\"_ _0\"></span><span class=\"ls3a\">.4</span>55</span> <span class=\"_ _c\"></span>migliaia <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>euro<span class=\"_ _2b2\"> </span>equivalente a<span class=\"_ _1\"></span> euro 0,<span class=\"ls40\">23</span> per ogni azione che \u00e8 risult<span class=\"_ _1\"></span>ata in circola<span class=\"_ _1\"></span>zione alla data<span class=\"_ _8\"></span> di stacco della cedola.   Il <span class=\"fcf\">Capitale sociale<span class=\"sc9\"> </span></span>\u00e8 costi<span class=\"_ _1\"></span>tuito da numero 541.<span class=\"_ _1\"></span>744.385 azi<span class=\"_ _8\"></span>oni or<span class=\"_ _0\"></span>dinarie prive di indic<span class=\"_ _8\"></span>azione del valore nominale,<span class=\"_ _2b2\"> </span>detenute <span class=\"_ _8\"></span>per il <span class=\"_ _8\"></span>53,28% dal <span class=\"_ _8\"></span>Ministero d<span class=\"_ _1\"></span>ell\u2019Economia <span class=\"_ _8\"></span>e delle <span class=\"_ _8\"></span>Finanze, <span class=\"_ _8\"></span>per il <span class=\"_ _1\"></span>46,6<span class=\"ff3\">5% da <span class=\"_ _8\"></span>azionariato <span class=\"_ _1\"></span>istituzionale <span class=\"_ _8\"></span>ed<span class=\"_ _2b2\"> </span></span>individuale <span class=\"_ _c\"></span>e <span class=\"_ _4d\"> </span>per <span class=\"_ _d\"> </span>lo <span class=\"_ _4d\"> </span>0,<span class=\"ls40\">07<span class=\"_ _0\"></span></span>% <span class=\"_ _d\"></span>detenuto <span class=\"_ _d\"></span>da <span class=\"_ _d\"></span>ENAV <span class=\"_ _4d\"> </span>sotto <span class=\"_ _d\"></span>forma <span class=\"_ _d\"></span>di <span class=\"_ _4d\"> </span>azioni <span class=\"_ _d\"></span>proprie. <span class=\"_ _d\"></span>Al <span class=\"_ _d\"></span>31 <span class=\"_ _d\"> </span>dicembre <span class=\"_ _4d\"> </span>2024 <span class=\"_ _4d\"> </span>le <span class=\"_ _d\"> </span>azioni<span class=\"_ _2b2\"> </span>risultano integ<span class=\"_ _1\"></span>ralmente sottoscritt<span class=\"_ _8\"></span>e e<span class=\"_ _0\"></span> versate<span class=\"_ _8\"></span> e<span class=\"_ _0\"></span> non sono stat<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> emesse azi<span class=\"_ _8\"></span>oni privilegiate. Le <span class=\"_ _0\"></span><span class=\"fcf\">Altre <span class=\"_ _0\"></span>riserve <span class=\"_ _0\"></span></span>accolgono pe<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>36,4 milioni <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>euro <span class=\"_ _6\"></span>la riserva <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>contributi <span class=\"_ _0\"></span>in conto <span class=\"_ _0\"></span>capitale <span class=\"_ _0\"></span>ricevuti <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>periodo<span class=\"_ _2b2\"> </span>1996/2002 <span class=\"_ _0\"></span>esposta <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>netto <span class=\"_ _0\"></span>delle <span class=\"_ _6\"></span>imposte <span class=\"_ _0\"></span>assolte, divenuta <span class=\"_ _0\"></span>pertanto <span class=\"_ _6\"></span>disponi<span class=\"_ _1\"></span>bile, <span class=\"_ _0\"></span>per <span class=\"_ _6\"></span>400 <span class=\"_ _0\"></span>milioni <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>euro <span class=\"_ _0\"></span>dalla<span class=\"_ _2b2\"> </span>destinazione d<span class=\"_ _1\"></span>ella riduzion<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> volontaria<span class=\"_ _8\"></span> del capitale social<span class=\"_ _1\"></span>e, per 1,8 milioni <span class=\"_ _1\"></span>di euro la<span class=\"_ _1\"></span> riserva d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>dicata al <span class=\"_ _8\"></span>piano di<span class=\"_ _2b2\"> </span>incentivazione <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>lungo <span class=\"_ _8\"></span>termine <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>management<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>Gruppo, c<span class=\"_ _8\"></span>he <span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>incrementata <span class=\"_ _8\"></span>nell\u2019esercizio <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>l\u2019iscrizi<span class=\"_ _8\"></span>one<span class=\"_ _2b2\"> </span>delle <span class=\"_ _8\"></span>qu<span class=\"_ _0\"></span>ote <span class=\"_ _8\"></span>riferite a<span class=\"_ _1\"></span>i ci<span class=\"_ _8\"></span>cli di <span class=\"ff2\">vesti<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>i<span class=\"ff3\">n <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ssere <span class=\"_ _8\"></span>e r<span class=\"ff7\">idotta <span class=\"_ _8\"></span>a seguit<span class=\"_ _8\"></span>o dell\u2019assegnazi<span class=\"_ _8\"></span>one delle <span class=\"_ _8\"></span>azioni l<span class=\"_ _1\"></span>egate al<span class=\"_ _1\"></span> <span class=\"ff3\">secondo<span class=\"_ _2b2\"> </span></span></span></span></span>ciclo <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>vesting <span class=\"_ _6\"></span>2021-2023 <span class=\"_ _6\"></span><span class=\"ff7\">del <span class=\"_ _c\"></span>secondo<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>pia<span class=\"_ _1\"></span>no <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>incenti<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>azione <span class=\"_ _6\"></span>azionaria, <span class=\"_ _c\"></span>l<span class=\"_ _8\"></span>a <span class=\"_ _c\"></span>riserva <span class=\"_ _6\"></span>per <span class=\"_ _c\"></span>l<span class=\"_ _8\"></span>\u2019adeguamento <span class=\"_ _6\"></span>al <span class=\"_ _c\"></span>fair<span class=\"_ _2b2\"> </span></span>value della <span class=\"_ _0\"></span>partecipazione in Aireon <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>netto della <span class=\"_ _0\"></span>fiscalit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>differita, per <span class=\"_ _0\"></span>3,9 milioni <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>euro <span class=\"_ _0\"></span>la riserva <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>capital<span class=\"_ _1\"></span>e<span class=\"_ _2b2\"> </span>derivante <span class=\"_ _8\"></span>dalla D-Fli<span class=\"_ _1\"></span>ght S.<span class=\"_ _1\"></span>p.A. <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> la<span class=\"_ _1\"></span> ris<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rva <span class=\"_ _1\"></span>di con<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>ersione <span class=\"_ _8\"></span>bilanci in <span class=\"_ _8\"></span>valuta <span class=\"_ _8\"></span>es<span class=\"_ _0\"></span>tera <span class=\"_ _8\"></span>riguardanti le <span class=\"_ _8\"></span>differenze <span class=\"_ _1\"></span>cambi<span class=\"_ _8\"></span>o<span class=\"_ _2b2\"> </span>generate dalla<span class=\"_ _1\"></span> conversion<span class=\"_ _1\"></span>e in euro dei bil<span class=\"_ _1\"></span>anci delle soci<span class=\"_ _8\"></span>et\u00e0 operanti in aree di<span class=\"_ _1\"></span>verse dal<span class=\"ff7\">l\u2019euro. </span>La <span class=\"_ _8\"></span><span class=\"fcf\">Riserva <span class=\"_ _8\"></span>da <span class=\"_ _8\"></span>prima <span class=\"_ _8\"></span>adozione <span class=\"_ _8\"></span>IAS <span class=\"_ _8\"></span>(First <span class=\"_ _8\"></span>Time <span class=\"_ _8\"></span>Adoption <span class=\"_ _8\"></span><span class=\"ff7\">\u2013<span class=\"ff3\"> <span class=\"_ _8\"></span>FTA)<span class=\"_ _0\"></span> <span class=\"_ _8\"></span><span class=\"fc0\">accoglie <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>differenze <span class=\"_ _8\"></span>nei <span class=\"_ _8\"></span>valori <span class=\"_ _8\"></span>degli <span class=\"_ _8\"></span>elementi<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>attivi<span class=\"_ _2b2\"> </span></span></span></span></span>e passivi registrat<span class=\"_ _8\"></span>e in sede di prima adozion<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> dei princi<span class=\"_ _8\"></span>pi contabili internazionali.<span class=\"_ _2b2\"> </span>La <span class=\"fcf\">Riserva per utili/(perdit<span class=\"_ _8\"></span>e) <span class=\"_ _0\"></span>attuariali per benefici<span class=\"_ _1\"></span> ai dipendenti <span class=\"_ _0\"></span><span class=\"fc0\">accoglie gli effetti delle variazioni<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>attuariali del<span class=\"_ _2b2\"> </span></span></span>Trattamento <span class=\"_ _8\"></span>di <span class=\"_ _1\"></span>Fine <span class=\"_ _8\"></span>Rapporto ch<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> a<span class=\"_ _1\"></span>l <span class=\"_ _8\"></span>31 dice<span class=\"_ _8\"></span>mb<span class=\"_ _0\"></span>re <span class=\"_ _8\"></span>2024 <span class=\"_ _8\"></span>re<span class=\"_ _0\"></span>gistra <span class=\"_ _8\"></span>un util<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>attuariale<span class=\"_ _1\"></span> d<span class=\"_ _8\"></span>i Gruppo <span class=\"_ _8\"></span>per compl<span class=\"_ _8\"></span>essivi 0<span class=\"_ _1\"></span>,4<span class=\"_ _2b2\"> </span>milioni <span class=\"_ _b\"> </span>di  euro <span class=\"_ _b\"> </span>e <span class=\"_ _7\"> </span>recepisce <span class=\"_ _7\"> </span>il <span class=\"_ _7\"> </span>rilascio <span class=\"_ _b\"> </span>della <span class=\"_ _7\"> </span>fiscalit\u00e0 <span class=\"_ _b\"> </span>differita <span class=\"_ _7\"> </span>iscritta <span class=\"_ _b\"> </span>negli <span class=\"_ _7\"> </span>esercizi <span class=\"_ _b\"> </span>pre<span class=\"_ _0\"></span>cedenti <span class=\"_ _b\"> </span>a <span class=\"_ _7\"> </span>seguito <span class=\"_ _b\"> </span>de<span class=\"_ _0\"></span>l<span class=\"_ _2b2\"> </span>riallineamento <span class=\"_ _1\"></span>dei valori ci<span class=\"_ _1\"></span>vilistici<span class=\"_ _1\"></span> e fiscali.  La <span class=\"_ _6\"></span><span class=\"fcf\">Riserva <span class=\"_ _6\"></span>cash <span class=\"_ _6\"></span>f<span class=\"_ _0\"></span>low <span class=\"_ _6\"></span>hedge <span class=\"_ _6\"></span></span>include <span class=\"_ _6\"></span>la <span class=\"_ _c\"></span>valuta<span class=\"_ _8\"></span>zione <span class=\"_ _c\"></span>al<span class=\"_ _8\"></span> <span class=\"_ _c\"></span><span class=\"ff2\">fair <span class=\"_ _6\"></span>value</span> <span class=\"_ _6\"></span>degli <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>trumenti <span class=\"_ _6\"></span>finanzia<span class=\"_ _1\"></span>ri <span class=\"_ _6\"></span>derivati <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>co<span class=\"_ _8\"></span>pertura,<span class=\"_ _2b2\"> </span>che non ha subito <span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>ariazion<span class=\"_ _1\"></span>i nell\u2019esercizi<span class=\"_ _1\"></span>o 2024<span class=\"ff3 ls3a\">. </span>La <span class=\"_ _6\"></span><span class=\"fcf\">Riserva <span class=\"_ _6\"></span>per <span class=\"_ _6\"></span>azioni <span class=\"_ _6\"></span>proprie <span class=\"_ _6\"></span></span>accoglie <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>controvalore <span class=\"_ _0\"></span>delle <span class=\"_ _6\"></span>azioni <span class=\"_ _6\"></span>proprie <span class=\"_ _6\"></span>pari <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>n. <span class=\"_ _c\"></span>380.940 <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>prezzo <span class=\"_ _0\"></span>medio <span class=\"_ _6\"></span>di<span class=\"_ _2b2\"> </span>4,24 per <span class=\"_ _0\"></span>azione. Nel corso de<span class=\"_ _0\"></span>l 2024 <span class=\"_ _0\"></span>si \u00e8<span class=\"_ _0\"></span> proceduto <span class=\"_ _0\"></span>ad assegnare n. 252.664 <span class=\"_ _0\"></span>azioni pr<span class=\"_ _0\"></span>oprie per un <span class=\"_ _0\"></span>controvalore<table class=\"s w574 h511\" id=\"_2f7571df-af17-4cbf-9425-b26dba4cfb84\"><tr><td></td><td class=\"c x586 y1f35 w575 h4f9\"><div class=\"t m44 x1ae h297 y1e95 ff6 fs92 fc0 sc0 ls0 ws0\">al 3<span class=\"_ _8\"></span>1.<span class=\"_ _0\"></span>12.202<span class=\"_ _8\"></span>4<span class=\"_ _2b2\"> </span></div></td><td class=\"c x587 y1f35 w576 h4f9\"><div class=\"t m44 x1ae h297 y1e95 ff6 fs92 fc0 sc0 ls0 ws0\">al 31<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>12.2023<span class=\"_ _2b2\"> </span></div></td><td class=\"c x588 y1f35 w577 h4f9\"><div class=\"t m44 x1ae h297 y1e95 ff6 fs92 fc0 sc0 ls0 ws0\">Variaz<span class=\"_ _1\"></span>ioni<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x589 y1f36 w1d6 h298\"><div class=\"t m44 x5c h299 y1322 ff4 fs92 fc0 sc0 ls0 ws0\">Ca<span class=\"_ _0\"></span>pitale socia<span class=\"_ _0\"></span>le<span class=\"_ _2b2\"> </span></div></td><td class=\"c x58a y1f38 w578 h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 ls0 ws0\">541.744<span class=\"_ _2b2\"> </span></div></td><td class=\"c x58b y1f38 w579 h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 lsdc ws0\">541.744<span class=\"_ _2b2\"> </span></div></td><td class=\"c x58c y1f38 w57a h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x589 y1f36 w1d6 h298\"><div class=\"t m44 x5c h299 y1324 ff4 fs92 fc0 sc0 ls0 ws0\">Riserva leg<span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>le<span class=\"_ _2b2\"> </span></div></td><td class=\"c x58d y1f39 w57b h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 ls0 ws0\">52.630<span class=\"_ _2b2\"> </span></div></td><td class=\"c x58e y1f39 w57c h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 lsdc ws0\">47.270<span class=\"_ _2b2\"> </span></div></td><td class=\"c x58f y1f39 w57d h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 ls0 ws0\">5.360<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x589 y1f36 w1d6 h298\"><div class=\"t m44 x5c h299 y1326 ff4 fs92 fc0 sc0 ls0 ws0\">Al<span class=\"_ _8\"></span>tre riser<span class=\"_ _8\"></span>ve </div></td><td class=\"c x58a y1f3a w578 h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 ls0 ws0\">450.869<span class=\"_ _2b2\"> </span></div></td><td class=\"c x58b y1f3a w579 h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 lsdc ws0\">442.928<span class=\"_ _2b2\"> </span></div></td><td class=\"c x590 y1f3a w57e h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 ls0 ws0\">7.941<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x589 y1f36 w1d6 h298\"><div class=\"t m44 x5c h299 y1328 ff4 fs92 fc0 sc0 ls0 ws0\">Riserva p<span class=\"_ _8\"></span>rima adozione ias (<span class=\"_ _8\"></span>FTA)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x591 y1f3b w57f h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 ls0 ws0\">(7<span class=\"_ _8\"></span>27)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x592 y1f3b w57f h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 ls0 ws0\">(7<span class=\"_ _8\"></span>27)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x593 y1f3b w57a h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x589 y1f36 w1d6 h298\"><div class=\"t m44 x5c h299 y132a ff4 fs92 fc0 sc0 ls0 ws0\">Riserva p<span class=\"_ _8\"></span>er uti<span class=\"_ _8\"></span>li/(p<span class=\"_ _8\"></span>erdi<span class=\"_ _8\"></span>te) attuariali p<span class=\"_ _8\"></span>er b<span class=\"_ _8\"></span>enefic<span class=\"_ _0\"></span>i ai d<span class=\"_ _1\"></span>ip<span class=\"_ _8\"></span>enden<span class=\"_ _8\"></span>ti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x58d y1f3c w580 h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 ls0 ws0\">(7<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>943)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x594 y1f3c w581 h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 ls0 ws0\">(8<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>356)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x595 y1f3c w582 h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 lsdd ws0\">413<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x589 y1f36 w1d6 h298\"><div class=\"t m44 x5c h299 y132c ff4 fs92 fc0 sc0 ls0 ws0\">Riserva cash flo<span class=\"_ _0\"></span>w hed<span class=\"_ _8\"></span>ge<span class=\"_ _2b2\"> </span></div></td><td class=\"c x596 y1f3d w583 h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 ls0 ws0\">1.957<span class=\"_ _2b2\"> </span></div></td><td class=\"c x597 y1f3d w584 h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 lsdc ws0\">1.957<span class=\"_ _2b2\"> </span></div></td><td class=\"c x598 y1f3d w57a h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x589 y1f36 w1d6 h298\"><div class=\"t m44 x5c h299 y132f ff4 fs92 fc0 sc0 ls0 ws0\">Riserva p<span class=\"_ _8\"></span>er azio<span class=\"_ _0\"></span>ni<span class=\"_ _8\"></span> propr<span class=\"_ _8\"></span>ie<span class=\"_ _2b2\"> </span></div></td><td class=\"c x58d y1f3e w580 h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 ls0 ws0\">(1<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>616)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x594 y1f3e w581 h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 ls0 ws0\">(2<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>688)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x599 y1f3e w583 h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 ls0 ws0\">1.072<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x589 y1f36 w1d6 h298\"><div class=\"t m44 x5c h299 y1332 ff4 fs92 fc0 sc0 ls0 ws0\">Utili/(<span class=\"_ _1\"></span>Per<span class=\"_ _8\"></span>dite)<span class=\"_ _8\"></span> portati a nu<span class=\"_ _8\"></span>o<span class=\"_ _0\"></span>vo<span class=\"_ _2b2\"> </span></div></td><td class=\"c x58d y1f3f w57b h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 ls0 ws0\">65.598<span class=\"_ _2b2\"> </span></div></td><td class=\"c x58e y1f3f w57c h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 lsdc ws0\">82.555<span class=\"_ _2b2\"> </span></div></td><td class=\"c x59a y1f3f w585 h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 ls0 ws0\">(<span class=\"_ _8\"></span>16.957)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x589 y1f36 w1d6 h298\"><div class=\"t m44 x5c h299 y1334 ff4 fs92 fc0 sc0 ls0 ws0\">Utile/(P<span class=\"_ _8\"></span>erdi<span class=\"_ _1\"></span>ta) d<span class=\"_ _8\"></span>ell'esercizio<span class=\"_ _2b2\"> </span></div></td><td class=\"c x58a y1f40 w578 h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 ls0 ws0\">125.829<span class=\"_ _2b2\"> </span></div></td><td class=\"c x58b y1f40 w579 h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 lsdc ws0\">112.921<span class=\"_ _2b2\"> </span></div></td><td class=\"c x59b y1f40 w57b h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 ls0 ws0\">12.908<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x589 y1f36 w1d6 h298\"><div class=\"t m44 x5c h297 y1336 ff6 fs92 fc0 sc0 ls0 ws0\">Totale Patr<span class=\"_ _8\"></span>imo<span class=\"_ _0\"></span>nio Netto di <span class=\"_ _1\"></span>Gr<span class=\"_ _8\"></span>up<span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>o<span class=\"_ _2b2\"> </span></div></td><td class=\"c x59c y1f41 w586 h4f9\"><div class=\"t m44 x1ae h297 y1e95 ff6 fs92 fc0 sc0 ls0 ws0\">1.228.34<span class=\"_ _1\"></span>1<span class=\"_ _2b2\"> </span></div></td><td class=\"c x59d y1f41 w587 h4f9\"><div class=\"t m44 x1ae h297 y1e95 ff6 fs92 fc0 sc0 lsdc ws0\">1.217.604<span class=\"_ _2b2\"> </span></div></td><td class=\"c x59e y1f41 w588 h4f9\"><div class=\"t m44 x1ae h297 y1e95 ff6 fs92 fc0 sc0 ls0 ws0\">10.737<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x589 y1f36 w1d6 h298\"><div class=\"t m44 x5c h299 y1338 ff4 fs92 fc0 sc0 ls0 ws0\">Ca<span class=\"_ _0\"></span>pitale e Riser<span class=\"_ _8\"></span>ve di<span class=\"_ _1\"></span> Terzi<span class=\"_ _2b2\"> </span></div></td><td class=\"c x596 y1f42 w583 h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 ls0 ws0\">1.130<span class=\"_ _2b2\"> </span></div></td><td class=\"c x597 y1f42 w584 h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 lsdc ws0\">1.341<span class=\"_ _2b2\"> </span></div></td><td class=\"c x59f y1f42 w589 h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 ls0 ws0\">(2<span class=\"_ _1\"></span>11)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x589 y1f36 w1d6 h298\"><div class=\"t m44 x5c h299 y133a ff4 fs92 fc0 sc0 ls0 ws0\">Utile/(P<span class=\"_ _8\"></span>erdi<span class=\"_ _1\"></span>ta) d<span class=\"_ _8\"></span>i Terzi<span class=\"_ _2b2\"> </span></div></td><td class=\"c x591 y1f43 w57f h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 ls0 ws0\">(1<span class=\"_ _8\"></span>14)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x592 y1f43 w57f h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 ls0 ws0\">(2<span class=\"_ _8\"></span>11)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5a0 y1f43 w58a h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 lsdd ws0\">97<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x589 y1f36 w1d6 h298\"><div class=\"t m44 x5c h297 y133c ff6 fs92 fc0 sc0 ls0 ws0\">Totale Patr<span class=\"_ _8\"></span>imo<span class=\"_ _0\"></span>nio Netto di <span class=\"_ _1\"></span>inter<span class=\"_ _8\"></span>essenza di Ter<span class=\"_ _8\"></span>zi<span class=\"_ _2b2\"> </span></div></td><td class=\"c x596 y1f44 w58b h4f9\"><div class=\"t m44 x1ae h297 y1e95 ff6 fs92 fc0 sc0 ls0 ws0\">1.016<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5a1 y1f44 w58c h4f9\"><div class=\"t m44 x1ae h297 y1e95 ff6 fs92 fc0 sc0 lsdc ws0\">1.130<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5a2 y1f44 w58d h4f9\"><div class=\"t m44 x1ae h297 y1e95 ff6 fs92 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>114)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x589 y1f36 w1d6 h298\"><div class=\"t m44 x5c h297 y133f ff6 fs92 fc0 sc0 ls0 ws0\">Totale Patr<span class=\"_ _8\"></span>imo<span class=\"_ _0\"></span>nio Netto<span class=\"_ _2b2\"> </span></div></td><td class=\"c x59c y1f45 w586 h4f9\"><div class=\"t m44 x1ae h297 y1e95 ff6 fs92 fc0 sc0 ls0 ws0\">1.229.35<span class=\"_ _1\"></span>7<span class=\"_ _2b2\"> </span></div></td><td class=\"c x59d y1f45 w587 h4f9\"><div class=\"t m44 x1ae h297 y1e95 ff6 fs92 fc0 sc0 lsdc ws0\">1.218.734<span class=\"_ _2b2\"> </span></div></td><td class=\"c x59e y1f45 w588 h4f9\"><div class=\"t m44 x1ae h297 y1e95 ff6 fs92 fc0 sc0 ls0 ws0\">10.623<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x589 y1f36 w1d6 h298\"><div class=\"t m44 xa0 h29b y1341 ff12 fs93 fc0 sc0 ls0 ws0\">(mi<span class=\"_ _0\"></span>gliai<span class=\"_ _0\"></span>a di e<span class=\"_ _0\"></span>ur<span class=\"_ _1\"></span>o)<span class=\"_ _2b2\"> </span></div></td></tr></table>di <span class=\"_ _6\"></span>1,1 <span class=\"_ _6\"></span>milioni <span class=\"_ _c\"></span>di <span class=\"_ _0\"></span>euro <span class=\"_ _6\"></span>ai <span class=\"_ _c\"></span>b<span class=\"_ _8\"></span>eneficiari <span class=\"_ _6\"></span>del <span class=\"_ _c\"></span>secondo <span class=\"_ _6\"></span>ciclo <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span><span class=\"ff2\">vesting</span> <span class=\"_ _6\"></span>2021-2023 <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>secondo <span class=\"_ _6\"></span>piano <span class=\"_ _c\"></span>di <span class=\"_ _0\"></span>performance<span class=\"_ _2b2\"> </span>2020-2022. Gli <span class=\"_ _6\"></span><span class=\"fcf\">Utili/(Perdite) <span class=\"_ _6\"></span>portati <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>nuovo <span class=\"_ _c\"></span></span>accol<span class=\"_ _1\"></span>gono <span class=\"_ _6\"></span>i <span class=\"_ _6\"></span>risultati <span class=\"_ _6\"></span>dei <span class=\"_ _c\"></span>p<span class=\"_ _8\"></span>re<span class=\"_ _0\"></span>cedenti<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>esercizi <span class=\"_ _6\"></span>derivanti <span class=\"_ _6\"></span>dalle <span class=\"_ _6\"></span>societ\u00e0 <span class=\"_ _6\"></span>rientranti<span class=\"_ _2b2\"> </span>nell\u2019area <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>consolidament<span class=\"_ _8\"></span>o <span class=\"_ _4d\"> </span>e <span class=\"_ _d\"></span>dalle <span class=\"_ _c\"></span>rettifiche <span class=\"_ _c\"></span>operate <span class=\"_ _d\"></span>a <span class=\"_ _d\"></span>livello <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>consolidato. <span class=\"_ _c\"></span>La <span class=\"_ _d\"></span>variazione <span class=\"_ _c\"></span>negativa <span class=\"_ _4d\"> </span><span class=\"ff3\">1<span class=\"lsa\">6.</span>957<span class=\"_ _2b2\"> </span></span>migliaia <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>euro <span class=\"_ _6\"></span>si <span class=\"_ _6\"></span>riferisce <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>incipalment<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>prelievo <span class=\"_ _0\"></span>in <span class=\"_ _6\"></span>tale <span class=\"_ _6\"></span>voce <span class=\"_ _6\"></span>di <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>quota <span class=\"_ _0\"></span>destinata <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>titolo <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>dividendo<span class=\"_ _2b2\"> </span>erogato nel mes<span class=\"_ _1\"></span>e di maggio 2024<span class=\"ls3\">. </span>L\u2019<span class=\"ff3 fc7 ls0\">utile di <span class=\"_ _1\"></span>esercizio<span class=\"fc0\"> di comp<span class=\"_ _8\"></span>etenza del Gruppo ammonta<span class=\"_ _8\"></span> a 1<span class=\"_ _0\"></span><span class=\"ls40\">25</span>.829 migliaia di euro<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span> </span></span>Al 31 dicembr<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> 2024 il Patrimonio <span class=\"_ _8\"></span>N<span class=\"_ _0\"></span>etto di int<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ressenza<span class=\"_ _1\"></span> dei terzi ammo<span class=\"_ _1\"></span>nta a 1.<span class=\"ls40\">016<span class=\"_ _0\"></span></span> migliaia di euro<span class=\"_ _8\"></span>.<span class=\"_ _2b2\"> </span>Gestione del capita<span class=\"_ _8\"></span>le<span class=\"_ _2b2\"> </span>Gli <span class=\"_ _c\"></span>obiettivi <span class=\"_ _c\"></span>identifica<span class=\"_ _1\"></span>ti <span class=\"_ _c\"></span>dal <span class=\"_ _c\"></span>Gru<span class=\"_ _1\"></span>ppo <span class=\"_ _c\"></span>nell\u2019ambito <span class=\"_ _c\"></span>d<span class=\"_ _1\"></span>ella <span class=\"_ _c\"></span>gestione <span class=\"_ _c\"></span>del <span class=\"_ _c\"></span>capit<span class=\"_ _1\"></span>ale <span class=\"_ _c\"></span>sono <span class=\"_ _c\"></span>la <span class=\"_ _c\"></span>creazion<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>valore <span class=\"_ _c\"></span>per <span class=\"_ _c\"></span>g<span class=\"_ _1\"></span>li<span class=\"_ _2b2\"> </span>stakeholder <span class=\"_ _d\"></span>e <span class=\"_ _b\"> </span>il <span class=\"_ _4d\"> </span>supporto <span class=\"_ _4d\"> </span>allo <span class=\"_ _d\"> </span>s<span class=\"_ _0\"></span>viluppo <span class=\"_ _d\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_ _4d\"> </span>Gruppo <span class=\"_ _4d\"> </span>nel <span class=\"_ _4d\"> </span>lungo <span class=\"_ _4d\"> </span>periodo. <span class=\"_ _4d\"> </span>In <span class=\"_ _4d\"> </span>particolare, <span class=\"_ _4d\"> </span>il <span class=\"_ _4d\"> </span>Gruppo <span class=\"_ _4d\"> </span>persegue <span class=\"_ _4d\"> </span>il<span class=\"_ _2b2\"> </span>mantenimento<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>un <span class=\"_ _0\"></span>adeguato <span class=\"_ _6\"></span>livell<span class=\"ff7\">o <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>capita<span class=\"_ _8\"></span>lizzazione <span class=\"_ _6\"></span>che <span class=\"_ _6\"></span>permett<span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>garantir<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>l\u2019accesso <span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>fonti <span class=\"_ _0\"></span>esterne <span class=\"_ _0\"></span>di<span class=\"_ _2b2\"> </span></span>finanziamento<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span>cercando <span class=\"_ _12\"> </span>di <span class=\"_ _13\"> </span>ottimizzare <span class=\"_ _13\"> </span>al <span class=\"_ _12\"> </span>contempo <span class=\"_ _12\"> </span>il <span class=\"_ _13\"> </span>costo <span class=\"_ _13\"> </span>dell\u2019indebita<span class=\"_ _1\"></span>mento, <span class=\"_ _13\"> </span>la <span class=\"_ _12\"> </span>realizzazione <span class=\"_ _12\"> </span>di <span class=\"_ _13\"> </span>un<span class=\"_ _2b2\"> </span>soddisfacent<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>ritorno <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>conomico <span class=\"_ _8\"></span>per <span class=\"_ _1\"></span>gli <span class=\"_ _8\"></span>azionisti e <span class=\"_ _8\"></span>che consenta <span class=\"_ _8\"></span>di s<span class=\"_ _8\"></span>upportare<span class=\"_ _0\"></span> a<span class=\"_ _1\"></span>deguatament<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> lo <span class=\"_ _8\"></span>sviluppo <span class=\"_ _8\"></span>delle<span class=\"_ _2b2\"> </span>attivit\u00e0 <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span>l Grup<span class=\"_ _1\"></span>po. In <span class=\"_ _1\"></span>tale c<span class=\"_ _8\"></span>ontesto il Gruppo <span class=\"_ _8\"></span>gestisce le con<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>istenz<span class=\"_ _1\"></span>e patrimonial<span class=\"_ _8\"></span>i e tiene <span class=\"_ _8\"></span>conto delle con<span class=\"_ _1\"></span>dizioni<span class=\"_ _2b2\"> </span>economiche e dei <span class=\"_ _8\"></span>requisiti dei <span class=\"ff2\">covenant</span> finanziari<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-661": {
   "value": "18.<span class=\"ffa ls0\"> <span class=\"_ _113\"> </span><span class=\"ff3\">Patrimonio Netto  </span></span>Si <span class=\"_ _c\"></span>riporta<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>di <span class=\"_ _6\"></span>se<span class=\"_ _0\"></span>guito <span class=\"_ _6\"></span>la <span class=\"_ _c\"></span>composizione <span class=\"_ _6\"></span>del <span class=\"_ _c\"></span>Patrimonio <span class=\"_ _6\"></span>Netto <span class=\"_ _c\"></span>Consolidato <span class=\"_ _6\"></span>al <span class=\"_ _c\"></span>31 <span class=\"_ _6\"></span>dicembre <span class=\"_ _c\"></span>202<span class=\"_ _0\"></span>4 <span class=\"_ _c\"></span>che <span class=\"_ _6\"></span>ammonta <span class=\"_ _c\"></span>a<span class=\"_ _2b2\"> </span>1.2<span class=\"ls40\">29</span>.357 migliaia<span class=\"_ _1\"></span> di euro.<span class=\"_ _2b2\"> </span>In data <span class=\"lsa\">10</span> maggi<span class=\"_ _1\"></span>o 2024 <span class=\"ff7\">in sede di <span class=\"_ _8\"></span>Assemblea ordinaria degli azi<span class=\"_ _8\"></span>onis<span class=\"_ _0\"></span>ti convocata <span class=\"_ _8\"></span>per l\u2019approvazione del bilanci<span class=\"_ _8\"></span>o<span class=\"_ _2b2\"> </span></span>di esercizi<span class=\"_ _8\"></span>o al 31 dice<span class=\"_ _1\"></span>mbre 2023 <span class=\"_ _1\"></span>\u00e8 stato <span class=\"_ _8\"></span>deliberato di d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>stinare il<span class=\"_ _1\"></span> risulta<span class=\"_ _8\"></span>to di esercizi<span class=\"_ _8\"></span>o per <span class=\"_ _0\"></span>5.360 migl<span class=\"_ _8\"></span>iaia di euro<span class=\"_ _2b2\"> </span>a <span class=\"_ _d\"></span>riserva <span class=\"_ _d\"></span>legale, <span class=\"_ _d\"></span>ai <span class=\"_ _d\"></span>sensi <span class=\"_ _d\"></span>dell\u2019art. <span class=\"_ _d\"></span>2430 <span class=\"_ _d\"></span>comma <span class=\"_ _c\"></span>1 <span class=\"_ _4d\"> </span>del <span class=\"_ _d\"></span>Codice <span class=\"_ _d\"></span>civile<span class=\"_ _0\"></span><span class=\"ff3\"> <span class=\"_ _d\"></span><span class=\"ls3c\">e <span class=\"_ _d\"></span></span>per <span class=\"_ _d\"></span>101.837 <span class=\"_ _d\"></span>migliaia <span class=\"_ _c\"></span>di <span class=\"_ _4d\"> </span>euro <span class=\"_ _d\"></span>a <span class=\"_ _d\"> </span>titolo <span class=\"_ _d\"></span>di<span class=\"_ _2b2\"> </span></span>dividendo da distrib<span class=\"_ _8\"></span>uire in favore degli Azio<span class=\"_ _8\"></span>nisti<span class=\"_ _0\"></span><span class=\"ls3\">. </span>Inoltre, \u00e8 sta<span class=\"_ _1\"></span>to deliberato <span class=\"_ _8\"></span>di prelevare dalla riserva di<span class=\"_ _8\"></span>sponibile<span class=\"_ _2b2\"> </span>per <span class=\"_ _b\"> </span>utili <span class=\"_ _7\"> </span>portati <span class=\"_ _b\"> </span>a <span class=\"_ _b\"> </span>nuovo <span class=\"_ _b\"> </span>un  i<span class=\"_ _1\"></span>mporto <span class=\"_ _b\"> </span>pari <span class=\"_ _b\"> </span>a  <span class=\"lsa\">22<span class=\"_ _1\"></span><span class=\"ls0\">.618 <span class=\"_ _b\"> </span>migliaia <span class=\"_ _b\"> </span>di <span class=\"_ _b\"> </span>e<span class=\"_ _0\"></span>uro, <span class=\"_ _b\"> </span>al <span class=\"_ _b\"> </span>fi<span class=\"_ _0\"></span>ne <span class=\"_ _b\"> </span>di <span class=\"_ _7\"> </span>distribuire, <span class=\"_ _4d\"> </span>un<span class=\"_ _0\"></span>itament<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>alla<span class=\"_ _2b2\"> </span></span></span>destinazione <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>divid<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ndo <span class=\"_ _c\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _c\"></span>risultato <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>eserciz<span class=\"_ _1\"></span>io, <span class=\"_ _c\"></span>un <span class=\"_ _c\"></span>dividend<span class=\"_ _1\"></span>o <span class=\"_ _c\"></span>complessivo <span class=\"_ _c\"></span>pari <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>1<span class=\"ls40\">24<span class=\"_ _0\"></span><span class=\"ls3a\">.4</span>55</span> <span class=\"_ _c\"></span>migliaia <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>euro<span class=\"_ _2b2\"> </span>equivalente a<span class=\"_ _1\"></span> euro 0,<span class=\"ls40\">23</span> per ogni azione che \u00e8 risult<span class=\"_ _1\"></span>ata in circola<span class=\"_ _1\"></span>zione alla data<span class=\"_ _8\"></span> di stacco della cedola.   Il <span class=\"fcf\">Capitale sociale<span class=\"sc9\"> </span></span>\u00e8 costi<span class=\"_ _1\"></span>tuito da numero 541.<span class=\"_ _1\"></span>744.385 azi<span class=\"_ _8\"></span>oni or<span class=\"_ _0\"></span>dinarie prive di indic<span class=\"_ _8\"></span>azione del valore nominale,<span class=\"_ _2b2\"> </span>detenute <span class=\"_ _8\"></span>per il <span class=\"_ _8\"></span>53,28% dal <span class=\"_ _8\"></span>Ministero d<span class=\"_ _1\"></span>ell\u2019Economia <span class=\"_ _8\"></span>e delle <span class=\"_ _8\"></span>Finanze, <span class=\"_ _8\"></span>per il <span class=\"_ _1\"></span>46,6<span class=\"ff3\">5% da <span class=\"_ _8\"></span>azionariato <span class=\"_ _1\"></span>istituzionale <span class=\"_ _8\"></span>ed<span class=\"_ _2b2\"> </span></span>individuale <span class=\"_ _c\"></span>e <span class=\"_ _4d\"> </span>per <span class=\"_ _d\"> </span>lo <span class=\"_ _4d\"> </span>0,<span class=\"ls40\">07<span class=\"_ _0\"></span></span>% <span class=\"_ _d\"></span>detenuto <span class=\"_ _d\"></span>da <span class=\"_ _d\"></span>ENAV <span class=\"_ _4d\"> </span>sotto <span class=\"_ _d\"></span>forma <span class=\"_ _d\"></span>di <span class=\"_ _4d\"> </span>azioni <span class=\"_ _d\"></span>proprie. <span class=\"_ _d\"></span>Al <span class=\"_ _d\"></span>31 <span class=\"_ _d\"> </span>dicembre <span class=\"_ _4d\"> </span>2024 <span class=\"_ _4d\"> </span>le <span class=\"_ _d\"> </span>azioni<span class=\"_ _2b2\"> </span>risultano integ<span class=\"_ _1\"></span>ralmente sottoscritt<span class=\"_ _8\"></span>e e<span class=\"_ _0\"></span> versate<span class=\"_ _8\"></span> e<span class=\"_ _0\"></span> non sono stat<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> emesse azi<span class=\"_ _8\"></span>oni privilegiate. Le <span class=\"_ _0\"></span><span class=\"fcf\">Altre <span class=\"_ _0\"></span>riserve <span class=\"_ _0\"></span></span>accolgono pe<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>36,4 milioni <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>euro <span class=\"_ _6\"></span>la riserva <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>contributi <span class=\"_ _0\"></span>in conto <span class=\"_ _0\"></span>capitale <span class=\"_ _0\"></span>ricevuti <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>periodo<span class=\"_ _2b2\"> </span>1996/2002 <span class=\"_ _0\"></span>esposta <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>netto <span class=\"_ _0\"></span>delle <span class=\"_ _6\"></span>imposte <span class=\"_ _0\"></span>assolte, divenuta <span class=\"_ _0\"></span>pertanto <span class=\"_ _6\"></span>disponi<span class=\"_ _1\"></span>bile, <span class=\"_ _0\"></span>per <span class=\"_ _6\"></span>400 <span class=\"_ _0\"></span>milioni <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>euro <span class=\"_ _0\"></span>dalla<span class=\"_ _2b2\"> </span>destinazione d<span class=\"_ _1\"></span>ella riduzion<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> volontaria<span class=\"_ _8\"></span> del capitale social<span class=\"_ _1\"></span>e, per 1,8 milioni <span class=\"_ _1\"></span>di euro la<span class=\"_ _1\"></span> riserva d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>dicata al <span class=\"_ _8\"></span>piano di<span class=\"_ _2b2\"> </span>incentivazione <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>lungo <span class=\"_ _8\"></span>termine <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>management<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>Gruppo, c<span class=\"_ _8\"></span>he <span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>incrementata <span class=\"_ _8\"></span>nell\u2019esercizio <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>l\u2019iscrizi<span class=\"_ _8\"></span>one<span class=\"_ _2b2\"> </span>delle <span class=\"_ _8\"></span>qu<span class=\"_ _0\"></span>ote <span class=\"_ _8\"></span>riferite a<span class=\"_ _1\"></span>i ci<span class=\"_ _8\"></span>cli di <span class=\"ff2\">vesti<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>i<span class=\"ff3\">n <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ssere <span class=\"_ _8\"></span>e r<span class=\"ff7\">idotta <span class=\"_ _8\"></span>a seguit<span class=\"_ _8\"></span>o dell\u2019assegnazi<span class=\"_ _8\"></span>one delle <span class=\"_ _8\"></span>azioni l<span class=\"_ _1\"></span>egate al<span class=\"_ _1\"></span> <span class=\"ff3\">secondo<span class=\"_ _2b2\"> </span></span></span></span></span>ciclo <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>vesting <span class=\"_ _6\"></span>2021-2023 <span class=\"_ _6\"></span><span class=\"ff7\">del <span class=\"_ _c\"></span>secondo<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>pia<span class=\"_ _1\"></span>no <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>incenti<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>azione <span class=\"_ _6\"></span>azionaria, <span class=\"_ _c\"></span>l<span class=\"_ _8\"></span>a <span class=\"_ _c\"></span>riserva <span class=\"_ _6\"></span>per <span class=\"_ _c\"></span>l<span class=\"_ _8\"></span>\u2019adeguamento <span class=\"_ _6\"></span>al <span class=\"_ _c\"></span>fair<span class=\"_ _2b2\"> </span></span>value della <span class=\"_ _0\"></span>partecipazione in Aireon <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>netto della <span class=\"_ _0\"></span>fiscalit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>differita, per <span class=\"_ _0\"></span>3,9 milioni <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>euro <span class=\"_ _0\"></span>la riserva <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>capital<span class=\"_ _1\"></span>e<span class=\"_ _2b2\"> </span>derivante <span class=\"_ _8\"></span>dalla D-Fli<span class=\"_ _1\"></span>ght S.<span class=\"_ _1\"></span>p.A. <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> la<span class=\"_ _1\"></span> ris<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rva <span class=\"_ _1\"></span>di con<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>ersione <span class=\"_ _8\"></span>bilanci in <span class=\"_ _8\"></span>valuta <span class=\"_ _8\"></span>es<span class=\"_ _0\"></span>tera <span class=\"_ _8\"></span>riguardanti le <span class=\"_ _8\"></span>differenze <span class=\"_ _1\"></span>cambi<span class=\"_ _8\"></span>o<span class=\"_ _2b2\"> </span>generate dalla<span class=\"_ _1\"></span> conversion<span class=\"_ _1\"></span>e in euro dei bil<span class=\"_ _1\"></span>anci delle soci<span class=\"_ _8\"></span>et\u00e0 operanti in aree di<span class=\"_ _1\"></span>verse dal<span class=\"ff7\">l\u2019euro. </span>La <span class=\"_ _8\"></span><span class=\"fcf\">Riserva <span class=\"_ _8\"></span>da <span class=\"_ _8\"></span>prima <span class=\"_ _8\"></span>adozione <span class=\"_ _8\"></span>IAS <span class=\"_ _8\"></span>(First <span class=\"_ _8\"></span>Time <span class=\"_ _8\"></span>Adoption <span class=\"_ _8\"></span><span class=\"ff7\">\u2013<span class=\"ff3\"> <span class=\"_ _8\"></span>FTA)<span class=\"_ _0\"></span> <span class=\"_ _8\"></span><span class=\"fc0\">accoglie <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>differenze <span class=\"_ _8\"></span>nei <span class=\"_ _8\"></span>valori <span class=\"_ _8\"></span>degli <span class=\"_ _8\"></span>elementi<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>attivi<span class=\"_ _2b2\"> </span></span></span></span></span>e passivi registrat<span class=\"_ _8\"></span>e in sede di prima adozion<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> dei princi<span class=\"_ _8\"></span>pi contabili internazionali.<span class=\"_ _2b2\"> </span>La <span class=\"fcf\">Riserva per utili/(perdit<span class=\"_ _8\"></span>e) <span class=\"_ _0\"></span>attuariali per benefici<span class=\"_ _1\"></span> ai dipendenti <span class=\"_ _0\"></span><span class=\"fc0\">accoglie gli effetti delle variazioni<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>attuariali del<span class=\"_ _2b2\"> </span></span></span>Trattamento <span class=\"_ _8\"></span>di <span class=\"_ _1\"></span>Fine <span class=\"_ _8\"></span>Rapporto ch<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> a<span class=\"_ _1\"></span>l <span class=\"_ _8\"></span>31 dice<span class=\"_ _8\"></span>mb<span class=\"_ _0\"></span>re <span class=\"_ _8\"></span>2024 <span class=\"_ _8\"></span>re<span class=\"_ _0\"></span>gistra <span class=\"_ _8\"></span>un util<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>attuariale<span class=\"_ _1\"></span> d<span class=\"_ _8\"></span>i Gruppo <span class=\"_ _8\"></span>per compl<span class=\"_ _8\"></span>essivi 0<span class=\"_ _1\"></span>,4<span class=\"_ _2b2\"> </span>milioni <span class=\"_ _b\"> </span>di  euro <span class=\"_ _b\"> </span>e <span class=\"_ _7\"> </span>recepisce <span class=\"_ _7\"> </span>il <span class=\"_ _7\"> </span>rilascio <span class=\"_ _b\"> </span>della <span class=\"_ _7\"> </span>fiscalit\u00e0 <span class=\"_ _b\"> </span>differita <span class=\"_ _7\"> </span>iscritta <span class=\"_ _b\"> </span>negli <span class=\"_ _7\"> </span>esercizi <span class=\"_ _b\"> </span>pre<span class=\"_ _0\"></span>cedenti <span class=\"_ _b\"> </span>a <span class=\"_ _7\"> </span>seguito <span class=\"_ _b\"> </span>de<span class=\"_ _0\"></span>l<span class=\"_ _2b2\"> </span>riallineamento <span class=\"_ _1\"></span>dei valori ci<span class=\"_ _1\"></span>vilistici<span class=\"_ _1\"></span> e fiscali.  La <span class=\"_ _6\"></span><span class=\"fcf\">Riserva <span class=\"_ _6\"></span>cash <span class=\"_ _6\"></span>f<span class=\"_ _0\"></span>low <span class=\"_ _6\"></span>hedge <span class=\"_ _6\"></span></span>include <span class=\"_ _6\"></span>la <span class=\"_ _c\"></span>valuta<span class=\"_ _8\"></span>zione <span class=\"_ _c\"></span>al<span class=\"_ _8\"></span> <span class=\"_ _c\"></span><span class=\"ff2\">fair <span class=\"_ _6\"></span>value</span> <span class=\"_ _6\"></span>degli <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>trumenti <span class=\"_ _6\"></span>finanzia<span class=\"_ _1\"></span>ri <span class=\"_ _6\"></span>derivati <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>co<span class=\"_ _8\"></span>pertura,<span class=\"_ _2b2\"> </span>che non ha subito <span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>ariazion<span class=\"_ _1\"></span>i nell\u2019esercizi<span class=\"_ _1\"></span>o 2024<span class=\"ff3 ls3a\">. </span>La <span class=\"_ _6\"></span><span class=\"fcf\">Riserva <span class=\"_ _6\"></span>per <span class=\"_ _6\"></span>azioni <span class=\"_ _6\"></span>proprie <span class=\"_ _6\"></span></span>accoglie <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>controvalore <span class=\"_ _0\"></span>delle <span class=\"_ _6\"></span>azioni <span class=\"_ _6\"></span>proprie <span class=\"_ _6\"></span>pari <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>n. <span class=\"_ _c\"></span>380.940 <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>prezzo <span class=\"_ _0\"></span>medio <span class=\"_ _6\"></span>di<span class=\"_ _2b2\"> </span>4,24 per <span class=\"_ _0\"></span>azione. Nel corso de<span class=\"_ _0\"></span>l 2024 <span class=\"_ _0\"></span>si \u00e8<span class=\"_ _0\"></span> proceduto <span class=\"_ _0\"></span>ad assegnare n. 252.664 <span class=\"_ _0\"></span>azioni pr<span class=\"_ _0\"></span>oprie per un <span class=\"_ _0\"></span>controvalore<table class=\"s w574 h511\" id=\"_2f7571df-af17-4cbf-9425-b26dba4cfb84\"><tr><td></td><td class=\"c x586 y1f35 w575 h4f9\"><div class=\"t m44 x1ae h297 y1e95 ff6 fs92 fc0 sc0 ls0 ws0\">al 3<span class=\"_ _8\"></span>1.<span class=\"_ _0\"></span>12.202<span class=\"_ _8\"></span>4<span class=\"_ _2b2\"> </span></div></td><td class=\"c x587 y1f35 w576 h4f9\"><div class=\"t m44 x1ae h297 y1e95 ff6 fs92 fc0 sc0 ls0 ws0\">al 31<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>12.2023<span class=\"_ _2b2\"> </span></div></td><td class=\"c x588 y1f35 w577 h4f9\"><div class=\"t m44 x1ae h297 y1e95 ff6 fs92 fc0 sc0 ls0 ws0\">Variaz<span class=\"_ _1\"></span>ioni<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x589 y1f36 w1d6 h298\"><div class=\"t m44 x5c h299 y1322 ff4 fs92 fc0 sc0 ls0 ws0\">Ca<span class=\"_ _0\"></span>pitale socia<span class=\"_ _0\"></span>le<span class=\"_ _2b2\"> </span></div></td><td class=\"c x58a y1f38 w578 h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 ls0 ws0\">541.744<span class=\"_ _2b2\"> </span></div></td><td class=\"c x58b y1f38 w579 h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 lsdc ws0\">541.744<span class=\"_ _2b2\"> </span></div></td><td class=\"c x58c y1f38 w57a h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x589 y1f36 w1d6 h298\"><div class=\"t m44 x5c h299 y1324 ff4 fs92 fc0 sc0 ls0 ws0\">Riserva leg<span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>le<span class=\"_ _2b2\"> </span></div></td><td class=\"c x58d y1f39 w57b h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 ls0 ws0\">52.630<span class=\"_ _2b2\"> </span></div></td><td class=\"c x58e y1f39 w57c h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 lsdc ws0\">47.270<span class=\"_ _2b2\"> </span></div></td><td class=\"c x58f y1f39 w57d h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 ls0 ws0\">5.360<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x589 y1f36 w1d6 h298\"><div class=\"t m44 x5c h299 y1326 ff4 fs92 fc0 sc0 ls0 ws0\">Al<span class=\"_ _8\"></span>tre riser<span class=\"_ _8\"></span>ve </div></td><td class=\"c x58a y1f3a w578 h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 ls0 ws0\">450.869<span class=\"_ _2b2\"> </span></div></td><td class=\"c x58b y1f3a w579 h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 lsdc ws0\">442.928<span class=\"_ _2b2\"> </span></div></td><td class=\"c x590 y1f3a w57e h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 ls0 ws0\">7.941<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x589 y1f36 w1d6 h298\"><div class=\"t m44 x5c h299 y1328 ff4 fs92 fc0 sc0 ls0 ws0\">Riserva p<span class=\"_ _8\"></span>rima adozione ias (<span class=\"_ _8\"></span>FTA)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x591 y1f3b w57f h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 ls0 ws0\">(7<span class=\"_ _8\"></span>27)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x592 y1f3b w57f h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 ls0 ws0\">(7<span class=\"_ _8\"></span>27)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x593 y1f3b w57a h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x589 y1f36 w1d6 h298\"><div class=\"t m44 x5c h299 y132a ff4 fs92 fc0 sc0 ls0 ws0\">Riserva p<span class=\"_ _8\"></span>er uti<span class=\"_ _8\"></span>li/(p<span class=\"_ _8\"></span>erdi<span class=\"_ _8\"></span>te) attuariali p<span class=\"_ _8\"></span>er b<span class=\"_ _8\"></span>enefic<span class=\"_ _0\"></span>i ai d<span class=\"_ _1\"></span>ip<span class=\"_ _8\"></span>enden<span class=\"_ _8\"></span>ti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x58d y1f3c w580 h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 ls0 ws0\">(7<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>943)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x594 y1f3c w581 h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 ls0 ws0\">(8<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>356)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x595 y1f3c w582 h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 lsdd ws0\">413<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x589 y1f36 w1d6 h298\"><div class=\"t m44 x5c h299 y132c ff4 fs92 fc0 sc0 ls0 ws0\">Riserva cash flo<span class=\"_ _0\"></span>w hed<span class=\"_ _8\"></span>ge<span class=\"_ _2b2\"> </span></div></td><td class=\"c x596 y1f3d w583 h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 ls0 ws0\">1.957<span class=\"_ _2b2\"> </span></div></td><td class=\"c x597 y1f3d w584 h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 lsdc ws0\">1.957<span class=\"_ _2b2\"> </span></div></td><td class=\"c x598 y1f3d w57a h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x589 y1f36 w1d6 h298\"><div class=\"t m44 x5c h299 y132f ff4 fs92 fc0 sc0 ls0 ws0\">Riserva p<span class=\"_ _8\"></span>er azio<span class=\"_ _0\"></span>ni<span class=\"_ _8\"></span> propr<span class=\"_ _8\"></span>ie<span class=\"_ _2b2\"> </span></div></td><td class=\"c x58d y1f3e w580 h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 ls0 ws0\">(1<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>616)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x594 y1f3e w581 h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 ls0 ws0\">(2<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>688)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x599 y1f3e w583 h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 ls0 ws0\">1.072<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x589 y1f36 w1d6 h298\"><div class=\"t m44 x5c h299 y1332 ff4 fs92 fc0 sc0 ls0 ws0\">Utili/(<span class=\"_ _1\"></span>Per<span class=\"_ _8\"></span>dite)<span class=\"_ _8\"></span> portati a nu<span class=\"_ _8\"></span>o<span class=\"_ _0\"></span>vo<span class=\"_ _2b2\"> </span></div></td><td class=\"c x58d y1f3f w57b h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 ls0 ws0\">65.598<span class=\"_ _2b2\"> </span></div></td><td class=\"c x58e y1f3f w57c h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 lsdc ws0\">82.555<span class=\"_ _2b2\"> </span></div></td><td class=\"c x59a y1f3f w585 h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 ls0 ws0\">(<span class=\"_ _8\"></span>16.957)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x589 y1f36 w1d6 h298\"><div class=\"t m44 x5c h299 y1334 ff4 fs92 fc0 sc0 ls0 ws0\">Utile/(P<span class=\"_ _8\"></span>erdi<span class=\"_ _1\"></span>ta) d<span class=\"_ _8\"></span>ell'esercizio<span class=\"_ _2b2\"> </span></div></td><td class=\"c x58a y1f40 w578 h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 ls0 ws0\">125.829<span class=\"_ _2b2\"> </span></div></td><td class=\"c x58b y1f40 w579 h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 lsdc ws0\">112.921<span class=\"_ _2b2\"> </span></div></td><td class=\"c x59b y1f40 w57b h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 ls0 ws0\">12.908<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x589 y1f36 w1d6 h298\"><div class=\"t m44 x5c h297 y1336 ff6 fs92 fc0 sc0 ls0 ws0\">Totale Patr<span class=\"_ _8\"></span>imo<span class=\"_ _0\"></span>nio Netto di <span class=\"_ _1\"></span>Gr<span class=\"_ _8\"></span>up<span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>o<span class=\"_ _2b2\"> </span></div></td><td class=\"c x59c y1f41 w586 h4f9\"><div class=\"t m44 x1ae h297 y1e95 ff6 fs92 fc0 sc0 ls0 ws0\">1.228.34<span class=\"_ _1\"></span>1<span class=\"_ _2b2\"> </span></div></td><td class=\"c x59d y1f41 w587 h4f9\"><div class=\"t m44 x1ae h297 y1e95 ff6 fs92 fc0 sc0 lsdc ws0\">1.217.604<span class=\"_ _2b2\"> </span></div></td><td class=\"c x59e y1f41 w588 h4f9\"><div class=\"t m44 x1ae h297 y1e95 ff6 fs92 fc0 sc0 ls0 ws0\">10.737<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x589 y1f36 w1d6 h298\"><div class=\"t m44 x5c h299 y1338 ff4 fs92 fc0 sc0 ls0 ws0\">Ca<span class=\"_ _0\"></span>pitale e Riser<span class=\"_ _8\"></span>ve di<span class=\"_ _1\"></span> Terzi<span class=\"_ _2b2\"> </span></div></td><td class=\"c x596 y1f42 w583 h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 ls0 ws0\">1.130<span class=\"_ _2b2\"> </span></div></td><td class=\"c x597 y1f42 w584 h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 lsdc ws0\">1.341<span class=\"_ _2b2\"> </span></div></td><td class=\"c x59f y1f42 w589 h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 ls0 ws0\">(2<span class=\"_ _1\"></span>11)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x589 y1f36 w1d6 h298\"><div class=\"t m44 x5c h299 y133a ff4 fs92 fc0 sc0 ls0 ws0\">Utile/(P<span class=\"_ _8\"></span>erdi<span class=\"_ _1\"></span>ta) d<span class=\"_ _8\"></span>i Terzi<span class=\"_ _2b2\"> </span></div></td><td class=\"c x591 y1f43 w57f h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 ls0 ws0\">(1<span class=\"_ _8\"></span>14)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x592 y1f43 w57f h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 ls0 ws0\">(2<span class=\"_ _8\"></span>11)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5a0 y1f43 w58a h4fa\"><div class=\"t m44 x1ae h299 y1f37 ff4 fs92 fc0 sc0 lsdd ws0\">97<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x589 y1f36 w1d6 h298\"><div class=\"t m44 x5c h297 y133c ff6 fs92 fc0 sc0 ls0 ws0\">Totale Patr<span class=\"_ _8\"></span>imo<span class=\"_ _0\"></span>nio Netto di <span class=\"_ _1\"></span>inter<span class=\"_ _8\"></span>essenza di Ter<span class=\"_ _8\"></span>zi<span class=\"_ _2b2\"> </span></div></td><td class=\"c x596 y1f44 w58b h4f9\"><div class=\"t m44 x1ae h297 y1e95 ff6 fs92 fc0 sc0 ls0 ws0\">1.016<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5a1 y1f44 w58c h4f9\"><div class=\"t m44 x1ae h297 y1e95 ff6 fs92 fc0 sc0 lsdc ws0\">1.130<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5a2 y1f44 w58d h4f9\"><div class=\"t m44 x1ae h297 y1e95 ff6 fs92 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>114)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x589 y1f36 w1d6 h298\"><div class=\"t m44 x5c h297 y133f ff6 fs92 fc0 sc0 ls0 ws0\">Totale Patr<span class=\"_ _8\"></span>imo<span class=\"_ _0\"></span>nio Netto<span class=\"_ _2b2\"> </span></div></td><td class=\"c x59c y1f45 w586 h4f9\"><div class=\"t m44 x1ae h297 y1e95 ff6 fs92 fc0 sc0 ls0 ws0\">1.229.35<span class=\"_ _1\"></span>7<span class=\"_ _2b2\"> </span></div></td><td class=\"c x59d y1f45 w587 h4f9\"><div class=\"t m44 x1ae h297 y1e95 ff6 fs92 fc0 sc0 lsdc ws0\">1.218.734<span class=\"_ _2b2\"> </span></div></td><td class=\"c x59e y1f45 w588 h4f9\"><div class=\"t m44 x1ae h297 y1e95 ff6 fs92 fc0 sc0 ls0 ws0\">10.623<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x589 y1f36 w1d6 h298\"><div class=\"t m44 xa0 h29b y1341 ff12 fs93 fc0 sc0 ls0 ws0\">(mi<span class=\"_ _0\"></span>gliai<span class=\"_ _0\"></span>a di e<span class=\"_ _0\"></span>ur<span class=\"_ _1\"></span>o)<span class=\"_ _2b2\"> </span></div></td></tr></table>di <span class=\"_ _6\"></span>1,1 <span class=\"_ _6\"></span>milioni <span class=\"_ _c\"></span>di <span class=\"_ _0\"></span>euro <span class=\"_ _6\"></span>ai <span class=\"_ _c\"></span>b<span class=\"_ _8\"></span>eneficiari <span class=\"_ _6\"></span>del <span class=\"_ _c\"></span>secondo <span class=\"_ _6\"></span>ciclo <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span><span class=\"ff2\">vesting</span> <span class=\"_ _6\"></span>2021-2023 <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>secondo <span class=\"_ _6\"></span>piano <span class=\"_ _c\"></span>di <span class=\"_ _0\"></span>performance<span class=\"_ _2b2\"> </span>2020-2022. Gli <span class=\"_ _6\"></span><span class=\"fcf\">Utili/(Perdite) <span class=\"_ _6\"></span>portati <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>nuovo <span class=\"_ _c\"></span></span>accol<span class=\"_ _1\"></span>gono <span class=\"_ _6\"></span>i <span class=\"_ _6\"></span>risultati <span class=\"_ _6\"></span>dei <span class=\"_ _c\"></span>p<span class=\"_ _8\"></span>re<span class=\"_ _0\"></span>cedenti<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>esercizi <span class=\"_ _6\"></span>derivanti <span class=\"_ _6\"></span>dalle <span class=\"_ _6\"></span>societ\u00e0 <span class=\"_ _6\"></span>rientranti<span class=\"_ _2b2\"> </span>nell\u2019area <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>consolidament<span class=\"_ _8\"></span>o <span class=\"_ _4d\"> </span>e <span class=\"_ _d\"></span>dalle <span class=\"_ _c\"></span>rettifiche <span class=\"_ _c\"></span>operate <span class=\"_ _d\"></span>a <span class=\"_ _d\"></span>livello <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>consolidato. <span class=\"_ _c\"></span>La <span class=\"_ _d\"></span>variazione <span class=\"_ _c\"></span>negativa <span class=\"_ _4d\"> </span><span class=\"ff3\">1<span class=\"lsa\">6.</span>957<span class=\"_ _2b2\"> </span></span>migliaia <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>euro <span class=\"_ _6\"></span>si <span class=\"_ _6\"></span>riferisce <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>incipalment<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>prelievo <span class=\"_ _0\"></span>in <span class=\"_ _6\"></span>tale <span class=\"_ _6\"></span>voce <span class=\"_ _6\"></span>di <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>quota <span class=\"_ _0\"></span>destinata <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>titolo <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>dividendo<span class=\"_ _2b2\"> </span>erogato nel mes<span class=\"_ _1\"></span>e di maggio 2024<span class=\"ls3\">. </span>L\u2019<span class=\"ff3 fc7 ls0\">utile di <span class=\"_ _1\"></span>esercizio<span class=\"fc0\"> di comp<span class=\"_ _8\"></span>etenza del Gruppo ammonta<span class=\"_ _8\"></span> a 1<span class=\"_ _0\"></span><span class=\"ls40\">25</span>.829 migliaia di euro<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span> </span></span>Al 31 dicembr<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> 2024 il Patrimonio <span class=\"_ _8\"></span>N<span class=\"_ _0\"></span>etto di int<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ressenza<span class=\"_ _1\"></span> dei terzi ammo<span class=\"_ _1\"></span>nta a 1.<span class=\"ls40\">016<span class=\"_ _0\"></span></span> migliaia di euro<span class=\"_ _8\"></span>.<span class=\"_ _2b2\"> </span>Gestione del capita<span class=\"_ _8\"></span>le<span class=\"_ _2b2\"> </span>Gli <span class=\"_ _c\"></span>obiettivi <span class=\"_ _c\"></span>identifica<span class=\"_ _1\"></span>ti <span class=\"_ _c\"></span>dal <span class=\"_ _c\"></span>Gru<span class=\"_ _1\"></span>ppo <span class=\"_ _c\"></span>nell\u2019ambito <span class=\"_ _c\"></span>d<span class=\"_ _1\"></span>ella <span class=\"_ _c\"></span>gestione <span class=\"_ _c\"></span>del <span class=\"_ _c\"></span>capit<span class=\"_ _1\"></span>ale <span class=\"_ _c\"></span>sono <span class=\"_ _c\"></span>la <span class=\"_ _c\"></span>creazion<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>valore <span class=\"_ _c\"></span>per <span class=\"_ _c\"></span>g<span class=\"_ _1\"></span>li<span class=\"_ _2b2\"> </span>stakeholder <span class=\"_ _d\"></span>e <span class=\"_ _b\"> </span>il <span class=\"_ _4d\"> </span>supporto <span class=\"_ _4d\"> </span>allo <span class=\"_ _d\"> </span>s<span class=\"_ _0\"></span>viluppo <span class=\"_ _d\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_ _4d\"> </span>Gruppo <span class=\"_ _4d\"> </span>nel <span class=\"_ _4d\"> </span>lungo <span class=\"_ _4d\"> </span>periodo. <span class=\"_ _4d\"> </span>In <span class=\"_ _4d\"> </span>particolare, <span class=\"_ _4d\"> </span>il <span class=\"_ _4d\"> </span>Gruppo <span class=\"_ _4d\"> </span>persegue <span class=\"_ _4d\"> </span>il<span class=\"_ _2b2\"> </span>mantenimento<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>un <span class=\"_ _0\"></span>adeguato <span class=\"_ _6\"></span>livell<span class=\"ff7\">o <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>capita<span class=\"_ _8\"></span>lizzazione <span class=\"_ _6\"></span>che <span class=\"_ _6\"></span>permett<span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>garantir<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>l\u2019accesso <span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>fonti <span class=\"_ _0\"></span>esterne <span class=\"_ _0\"></span>di<span class=\"_ _2b2\"> </span></span>finanziamento<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span>cercando <span class=\"_ _12\"> </span>di <span class=\"_ _13\"> </span>ottimizzare <span class=\"_ _13\"> </span>al <span class=\"_ _12\"> </span>contempo <span class=\"_ _12\"> </span>il <span class=\"_ _13\"> </span>costo <span class=\"_ _13\"> </span>dell\u2019indebita<span class=\"_ _1\"></span>mento, <span class=\"_ _13\"> </span>la <span class=\"_ _12\"> </span>realizzazione <span class=\"_ _12\"> </span>di <span class=\"_ _13\"> </span>un<span class=\"_ _2b2\"> </span>soddisfacent<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>ritorno <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>conomico <span class=\"_ _8\"></span>per <span class=\"_ _1\"></span>gli <span class=\"_ _8\"></span>azionisti e <span class=\"_ _8\"></span>che consenta <span class=\"_ _8\"></span>di s<span class=\"_ _8\"></span>upportare<span class=\"_ _0\"></span> a<span class=\"_ _1\"></span>deguatament<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> lo <span class=\"_ _8\"></span>sviluppo <span class=\"_ _8\"></span>delle<span class=\"_ _2b2\"> </span>attivit\u00e0 <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span>l Grup<span class=\"_ _1\"></span>po. In <span class=\"_ _1\"></span>tale c<span class=\"_ _8\"></span>ontesto il Gruppo <span class=\"_ _8\"></span>gestisce le con<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>istenz<span class=\"_ _1\"></span>e patrimonial<span class=\"_ _8\"></span>i e tiene <span class=\"_ _8\"></span>conto delle con<span class=\"_ _1\"></span>dizioni<span class=\"_ _2b2\"> </span>economiche e dei <span class=\"_ _8\"></span>requisiti dei <span class=\"ff2\">covenant</span> finanziari<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-664": {
   "value": "Gestione del capita<span class=\"_ _8\"></span>le<span class=\"_ _2b2\"> </span>Gli <span class=\"_ _c\"></span>obiettivi <span class=\"_ _c\"></span>identifica<span class=\"_ _1\"></span>ti <span class=\"_ _c\"></span>dal <span class=\"_ _c\"></span>Gru<span class=\"_ _1\"></span>ppo <span class=\"_ _c\"></span>nell\u2019ambito <span class=\"_ _c\"></span>d<span class=\"_ _1\"></span>ella <span class=\"_ _c\"></span>gestione <span class=\"_ _c\"></span>del <span class=\"_ _c\"></span>capit<span class=\"_ _1\"></span>ale <span class=\"_ _c\"></span>sono <span class=\"_ _c\"></span>la <span class=\"_ _c\"></span>creazion<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>valore <span class=\"_ _c\"></span>per <span class=\"_ _c\"></span>g<span class=\"_ _1\"></span>li<span class=\"_ _2b2\"> </span>stakeholder <span class=\"_ _d\"></span>e <span class=\"_ _b\"> </span>il <span class=\"_ _4d\"> </span>supporto <span class=\"_ _4d\"> </span>allo <span class=\"_ _d\"> </span>s<span class=\"_ _0\"></span>viluppo <span class=\"_ _d\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_ _4d\"> </span>Gruppo <span class=\"_ _4d\"> </span>nel <span class=\"_ _4d\"> </span>lungo <span class=\"_ _4d\"> </span>periodo. <span class=\"_ _4d\"> </span>In <span class=\"_ _4d\"> </span>particolare, <span class=\"_ _4d\"> </span>il <span class=\"_ _4d\"> </span>Gruppo <span class=\"_ _4d\"> </span>persegue <span class=\"_ _4d\"> </span>il<span class=\"_ _2b2\"> </span>mantenimento<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>un <span class=\"_ _0\"></span>adeguato <span class=\"_ _6\"></span>livell<span class=\"ff7\">o <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>capita<span class=\"_ _8\"></span>lizzazione <span class=\"_ _6\"></span>che <span class=\"_ _6\"></span>permett<span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>garantir<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>l\u2019accesso <span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>fonti <span class=\"_ _0\"></span>esterne <span class=\"_ _0\"></span>di<span class=\"_ _2b2\"> </span></span>finanziamento<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span>cercando <span class=\"_ _12\"> </span>di <span class=\"_ _13\"> </span>ottimizzare <span class=\"_ _13\"> </span>al <span class=\"_ _12\"> </span>contempo <span class=\"_ _12\"> </span>il <span class=\"_ _13\"> </span>costo <span class=\"_ _13\"> </span>dell\u2019indebita<span class=\"_ _1\"></span>mento, <span class=\"_ _13\"> </span>la <span class=\"_ _12\"> </span>realizzazione <span class=\"_ _12\"> </span>di <span class=\"_ _13\"> </span>un<span class=\"_ _2b2\"> </span>soddisfacent<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>ritorno <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>conomico <span class=\"_ _8\"></span>per <span class=\"_ _1\"></span>gli <span class=\"_ _8\"></span>azionisti e <span class=\"_ _8\"></span>che consenta <span class=\"_ _8\"></span>di s<span class=\"_ _8\"></span>upportare<span class=\"_ _0\"></span> a<span class=\"_ _1\"></span>deguatament<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> lo <span class=\"_ _8\"></span>sviluppo <span class=\"_ _8\"></span>delle<span class=\"_ _2b2\"> </span>attivit\u00e0 <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span>l Grup<span class=\"_ _1\"></span>po. In <span class=\"_ _1\"></span>tale c<span class=\"_ _8\"></span>ontesto il Gruppo <span class=\"_ _8\"></span>gestisce le con<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>istenz<span class=\"_ _1\"></span>e patrimonial<span class=\"_ _8\"></span>i e tiene <span class=\"_ _8\"></span>conto delle con<span class=\"_ _1\"></span>dizioni<span class=\"_ _2b2\"> </span>economiche e dei <span class=\"_ _8\"></span>requisiti dei <span class=\"ff2\">covenant</span> finanziari<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-596": {
   "value": "19.<span class=\"ffa ls0\"> <span class=\"_ _113\"> </span><span class=\"ff3\">Fondi rischi e oneri<span class=\"_ _2b2\"> </span></span></span>I <span class=\"_ _0\"></span>fondi <span class=\"_ _6\"></span>rischi <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>oneri <span class=\"_ _6\"></span>ammontano <span class=\"_ _0\"></span>complessiva<span class=\"_ _8\"></span>mente <span class=\"_ _6\"></span>a <span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>1.081 <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>uro, <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>la <span class=\"_ _6\"></span>quota <span class=\"_ _0\"></span>classificata <span class=\"_ _0\"></span>nelle<span class=\"_ _2b2\"> </span>passivit\u00e0 <span class=\"_ _8\"></span>correnti <span class=\"_ _8\"></span>ammo<span class=\"_ _8\"></span>nta <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>9<span class=\"_ _0\"></span>.546 <span class=\"_ _8\"></span><span class=\"ff7\">migliaia <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>euro, <span class=\"_ _8\"></span>ed <span class=\"_ _8\"></span>hanno <span class=\"_ _8\"></span>su<span class=\"_ _1\"></span>bito <span class=\"_ _8\"></span>nell\u2019esercizio <span class=\"_ _8\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>seguente <span class=\"_ _8\"></span>movimentazi<span class=\"_ _1\"></span>one:<span class=\"_ _2b2\"> </span></span>Il <span class=\"fcf\">fondo rischi<span class=\"_ _8\"></span> per il contenzioso con il<span class=\"_ _8\"></span> personale <span class=\"fc0\">al 31 dicemb<span class=\"_ _1\"></span>re 2024 ammonta<span class=\"_ _1\"></span> a 10.149 migl<span class=\"_ _8\"></span>iaia di euro, la cu<span class=\"_ _1\"></span>i<span class=\"_ _2b2\"> </span></span></span>quota a <span class=\"_ _8\"></span>breve \u00e8 pari <span class=\"_ _8\"></span>a 9<span class=\"ls3\">.5<span class=\"_ _1\"></span><span class=\"ls40\">46<span class=\"ls0\"> <span class=\"ff7\">migliaia <span class=\"_ _1\"></span>di eu<span class=\"_ _1\"></span>ro. L\u2019acca<span class=\"_ _1\"></span>ntonamento <span class=\"_ _8\"></span>dell\u2019esercizio \u00e8 <span class=\"_ _8\"></span>stato principalm<span class=\"_ _8\"></span>ente effettuato<span class=\"_ _2b2\"> </span></span></span></span></span>al <span class=\"_ _6\"></span>fine <span class=\"_ _c\"></span>di <span class=\"_ _0\"></span>far <span class=\"_ _6\"></span>fronte <span class=\"_ _c\"></span>a <span class=\"_ _0\"></span>richieste <span class=\"_ _6\"></span>ricevute <span class=\"_ _6\"></span>dalla <span class=\"_ _6\"></span>Capogruppo<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>che, <span class=\"_ _6\"></span>pu<span class=\"_ _0\"></span>r <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>presenza <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>solidi <span class=\"_ _c\"></span>a<span class=\"_ _1\"></span>rgomenti <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>supporto<span class=\"_ _2b2\"> </span>della <span class=\"_ _0\"></span>posizione <span class=\"_ _6\"></span>assunta <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>ENAV <span class=\"_ _6\"></span>S.p.A., <span class=\"_ _6\"></span>in <span class=\"_ _0\"></span>base <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>prudente <span class=\"_ _0\"></span>apprezzamento <span class=\"_ _0\"></span>degli <span class=\"_ _0\"></span>amministratori <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>nelle <span class=\"_ _6\"></span>more<span class=\"_ _2b2\"> </span>del <span class=\"_ _6\"></span>giudizio de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>tribunale, <span class=\"_ _0\"></span>presentano <span class=\"_ _0\"></span>un <span class=\"_ _6\"></span>rischio <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>rite<span class=\"_ _0\"></span>nuto <span class=\"_ _0\"></span>probabile. <span class=\"_ _0\"></span>I<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>rilascio <span class=\"_ _6\"></span>a <span class=\"_ _0\"></span>conto <span class=\"_ _6\"></span>economico<span class=\"_ _2b2\"> </span>effettuato <span class=\"_ _0\"></span>nel <span class=\"_ _6\"></span>2024 <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _6\"></span>conseguenza <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>definizione <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>favore <span class=\"_ _0\"></span>della <span class=\"_ _6\"></span>Societ\u00e0 <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>alcuni <span class=\"_ _6\"></span>contenziosi <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>giudizi <span class=\"_ _0\"></span>di<span class=\"_ _2b2\"> </span>primo <span class=\"_ _b\"> </span>grado. <span class=\"_ _4d\"> </span>Le <span class=\"_ _b\"> </span>potenziali <span class=\"_ _4d\"> </span>passivit\u00e0 <span class=\"_ _4d\"> </span>legate <span class=\"_ _b\"> </span>ad <span class=\"_ _4d\"> </span>eventuali <span class=\"_ _b\"> </span>ulteriori <span class=\"_ _4d\"> </span>contenziosi <span class=\"_ _4d\"> </span>sono <span class=\"_ _b\"> </span>soggette <span class=\"_ _b\"> </span>ad <span class=\"_ _4d\"> </span>elementi <span class=\"_ _b\"> </span>di<span class=\"_ _2b2\"> </span>incertezza associati<span class=\"_ _1\"></span> alla complessiva aleatoriet\u00e0 della vicenda. Al 31 dicembre 202<span class=\"_ _6\"></span>4, il valore complessivo delle<span class=\"_ _2b2\"> </span>richieste <span class=\"_ _8\"></span>gi<span class=\"_ _1\"></span>udiziali <span class=\"_ _16\"></span>re<span class=\"_ _0\"></span>lativo <span class=\"_ _8\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>contenzi<span class=\"_ _1\"></span>osi <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>e<span class=\"_ _1\"></span>ssere <span class=\"_ _8\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>cui <span class=\"_ _8\"></span>rischio <span class=\"_ _16\"></span>di <span class=\"_ _8\"></span>soccombenza <span class=\"_ _16\"></span>\u00e8 <span class=\"_ _8\"></span>stato <span class=\"_ _8\"></span>valutato <span class=\"_ _16\"></span>dai <span class=\"_ _8\"></span>legali <span class=\"_ _8\"></span>incaricati<span class=\"_ _2b2\"> </span>dal Gruppo <span class=\"ff2\">possibi<span class=\"_ _1\"></span>le,<span class=\"ff3\"> \u00e8 pari a 3,8 <span class=\"_ _1\"></span>milioni di euro.  </span></span>Il <span class=\"fcf\">fondo rischi p<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>r altri cont<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nziosi in <span class=\"_ _1\"></span>essere<span class=\"fc0\"> ammonta a 49 migli<span class=\"_ _1\"></span>aia di euro int<span class=\"_ _1\"></span>eramente classifica<span class=\"_ _1\"></span>to nelle q<span class=\"_ _1\"></span>uote<span class=\"_ _2b2\"> </span></span></span>non <span class=\"_ _4d\"> </span>correnti <span class=\"_ _4d\"> </span>ed <span class=\"_ _4d\"> </span>ha <span class=\"_ _b\"> </span>registrato <span class=\"_ _4d\"> </span><span class=\"ff7\">nell\u2019esercizio <span class=\"_ _4d\"> </span></span>un <span class=\"_ _4d\"> </span>decremento <span class=\"_ _4d\"> </span>di <span class=\"_ _b\"> </span><span class=\"ls40\">26</span> <span class=\"_ _b\"> </span>migliaia <span class=\"_ _4d\"> </span>di <span class=\"_ _4d\"> </span>euro <span class=\"_ _4d\"> </span>per <span class=\"_ _b\"> </span>la <span class=\"_ _4d\"> </span>chiusura <span class=\"_ _4d\"> </span>di <span class=\"_ _b\"> </span>alcuni<table class=\"s w58e h512\" id=\"_31089609-3d4e-482f-a057-059aefc56984\"><tr><td></td><td></td><td></td><td class=\"c x5a3 y1f47 w58f h4fb\"><div class=\"t m45 x1ae h29d y1f46 ff6 fs94 fc0 sc0 ls0 ws0\">Asso<span class=\"_ _8\"></span>rb<span class=\"_ _8\"></span>im<span class=\"_ _0\"></span>en<span class=\"_ _8\"></span>to<span class=\"_ _2b2\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"c x5a4 y1f48 w590 h4fb\"><div class=\"t m45 x1ae h29d y1f46 ff6 fs94 fc0 sc0 ls0 ws0\">a con<span class=\"_ _8\"></span>to<span class=\"_ _2b2\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x5a5 y1f49 w591 h4fb\"><div class=\"t m45 x1ae h29d y1f46 ff6 fs94 fc0 sc0 ls0 ws0\">al 31.12<span class=\"_ _8\"></span>.2023<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5a6 y1f49 w592 h4fb\"><div class=\"t m45 x1ae h29d y1f46 ff6 fs94 fc0 sc0 ls0 ws0\">I<span class=\"_ _1\"></span>n<span class=\"_ _8\"></span>cremen<span class=\"_ _8\"></span>ti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5a7 y1f49 w593 h4fb\"><div class=\"t m45 x1ae h29d y1f46 ff6 fs94 fc0 sc0 ls0 ws0\">eco<span class=\"_ _8\"></span>n<span class=\"_ _1\"></span>o<span class=\"_ _8\"></span>m<span class=\"_ _0\"></span>ico<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5a8 y1f49 w594 h4fb\"><div class=\"t m45 x1ae h29d y1f46 ff6 fs94 fc0 sc0 ls0 ws0\">Utilizz<span class=\"_ _0\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5a9 y1f49 w591 h4fb\"><div class=\"t m45 x1ae h29d y1f46 ff6 fs94 fc0 sc0 ls0 ws0\">al 31.12<span class=\"_ _8\"></span>.2024<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x5aa y1f4a w1d7 h29e\"><div class=\"t m45 x42 h29f y1349 ff4 fs94 fc0 sc0 ls0 ws0\">F<span class=\"_ _0\"></span>.d<span class=\"_ _0\"></span>o<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>ri<span class=\"_ _6\"></span>s<span class=\"_ _c\"></span>ch<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span> p<span class=\"_ _6\"></span>e<span class=\"_ _6\"></span>r <span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>l<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>n<span class=\"_ _6\"></span>te<span class=\"_ _6\"></span>n<span class=\"_ _6\"></span>zi<span class=\"_ _c\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _c\"></span>o<span class=\"_ _6\"></span> co<span class=\"_ _6\"></span>n<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>l<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>p<span class=\"_ _6\"></span>e<span class=\"_ _6\"></span>rs<span class=\"_ _c\"></span>o<span class=\"_ _0\"></span>n<span class=\"_ _6\"></span>a<span class=\"_ _c\"></span>l<span class=\"_ _6\"></span>e<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5ab y1f4c w595 h4d6\"><div class=\"t m45 x1ae h29f y1f4b ff4 fs94 fc0 sc0 ls0 ws0\">8.64<span class=\"_ _8\"></span>5<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5ac y1f4c w596 h4d6\"><div class=\"t m45 x1ae h29f y1f4b ff4 fs94 fc0 sc0 ls0 ws0\">4.065<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5ad y1f4c w597 h4d6\"><div class=\"t m45 x1ae h29f y1f4b ff4 fs94 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>2.48<span class=\"_ _8\"></span>0)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5ae y1f4c w598 h4d6\"><div class=\"t m45 x1ae h29f y1f4b ff4 fs94 fc0 sc0 ls0 ws0\">(81)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5af y1f4c w599 h4d6\"><div class=\"t m45 x1ae h29f y1f4b ff4 fs94 fc0 sc0 ls0 ws0\">1<span class=\"_ _1\"></span>0.14<span class=\"_ _1\"></span>9<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x5aa y1f4a w1d7 h29e\"><div class=\"t m45 x42 h29f y134c ff4 fs94 fc0 sc0 ls0 ws0\">F<span class=\"_ _0\"></span>.d<span class=\"_ _0\"></span>o<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>ri<span class=\"_ _6\"></span>s<span class=\"_ _c\"></span>ch<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span> p<span class=\"_ _6\"></span>e<span class=\"_ _6\"></span>r <span class=\"_ _0\"></span>a<span class=\"_ _c\"></span>l<span class=\"_ _6\"></span>tri<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>co<span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>te<span class=\"_ _c\"></span>n<span class=\"_ _0\"></span>zi<span class=\"_ _c\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _c\"></span>i<span class=\"_ _c\"></span> i<span class=\"_ _c\"></span>n<span class=\"_ _0\"></span> e<span class=\"_ _c\"></span>s<span class=\"_ _6\"></span>s<span class=\"_ _c\"></span>e<span class=\"_ _6\"></span>re<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5b0 y1f4d w59a h4d6\"><div class=\"t m45 x1ae h29f y1f4b ff4 fs94 fc0 sc0 lsde ws0\">75<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5b1 y1f4d w59b h4d6\"><div class=\"t m45 x1ae h29f y1f4b ff4 fs94 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5b2 y1f4d w59c h4d6\"><div class=\"t m45 x1ae h29f y1f4b ff4 fs94 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>26)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5b3 y1f4d w59b h4d6\"><div class=\"t m45 x1ae h29f y1f4b ff4 fs94 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5b4 y1f4d w59a h4d6\"><div class=\"t m45 x1ae h29f y1f4b ff4 fs94 fc0 sc0 lsde ws0\">49<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x5aa y1f4a w1d7 h29e\"><div class=\"t m45 x42 h29f y134f ff4 fs94 fc0 sc0 ls0 ws0\">Al<span class=\"_ _c\"></span>tr<span class=\"_ _8\"></span>i<span class=\"_ _c\"></span> f<span class=\"_ _0\"></span>o<span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>d<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span> ri<span class=\"_ _c\"></span>s<span class=\"_ _6\"></span>ch<span class=\"_ _6\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5b5 y1f4e w59d h4d6\"><div class=\"t m45 x1ae h29f y1f4b ff4 fs94 fc0 sc0 lsde ws0\">883<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5b6 y1f4e w59e h4d6\"><div class=\"t m45 x1ae h29f y1f4b ff4 fs94 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5b7 y1f4e w59e h4d6\"><div class=\"t m45 x1ae h29f y1f4b ff4 fs94 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5b8 y1f4e w59e h4d6\"><div class=\"t m45 x1ae h29f y1f4b ff4 fs94 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5b9 y1f4e w59f h4d6\"><div class=\"t m45 x1ae h29f y1f4b ff4 fs94 fc0 sc0 lsde ws0\">883<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x5aa y1f4a w1d7 h29e\"><div class=\"t m45 x42 h29f y1351 ff4 fs94 fc0 sc0 ls0 ws0\">F<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>n<span class=\"_ _6\"></span>d<span class=\"_ _6\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a<span class=\"_ _c\"></span>l<span class=\"_ _c\"></span>tr<span class=\"_ _8\"></span>i<span class=\"_ _c\"></span> o<span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>e<span class=\"_ _c\"></span>r<span class=\"_ _8\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5ab y1f4f w595 h4d6\"><div class=\"t m45 x1ae h29f y1f4b ff4 fs94 fc0 sc0 ls0 ws0\">4.00<span class=\"_ _8\"></span>3<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5ba y1f4f w59b h4d6\"><div class=\"t m45 x1ae h29f y1f4b ff4 fs94 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5bb y1f4f w5a0 h4d6\"><div class=\"t m45 x1ae h29f y1f4b ff4 fs94 fc0 sc0 ls0 ws0\">(3.843)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5bc y1f4f w5a1 h4d6\"><div class=\"t m45 x1ae h29f y1f4b ff4 fs94 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>160<span class=\"_ _1\"></span>)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5bd y1f4f w59e h4d6\"><div class=\"t m45 x1ae h29f y1f4b ff4 fs94 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x5aa y1f4a w1d7 h29e\"><div class=\"t m45 x42 h29d y1353 ff6 fs94 fc0 sc0 ls0 ws0\">To<span class=\"_ _8\"></span>tale f<span class=\"_ _0\"></span>o<span class=\"_ _8\"></span>nd<span class=\"_ _8\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5be y1f50 w5a2 h4fb\"><div class=\"t m45 x1ae h29d y1f46 ff6 fs94 fc0 sc0 ls0 ws0\">13.<span class=\"_ _8\"></span>606<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5bf y1f50 w5a3 h4fb\"><div class=\"t m45 x1ae h29d y1f46 ff6 fs94 fc0 sc0 ls0 ws0\">4.<span class=\"_ _8\"></span>065<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5c0 y1f50 w5a4 h4fb\"><div class=\"t m45 x1ae h29d y1f46 ff6 fs94 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>6.34<span class=\"_ _8\"></span>9)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5c1 y1f50 w5a5 h4fb\"><div class=\"t m45 x1ae h29d y1f46 ff6 fs94 fc0 sc0 ls0 ws0\">(241)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5c2 y1f50 w5a2 h4fb\"><div class=\"t m45 x1ae h29d y1f46 ff6 fs94 fc0 sc0 ls0 ws0\">11.<span class=\"_ _8\"></span>081<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x5aa y1f4a w1d7 h29e\"><div class=\"t m45 xd1 h2a1 y1355 ff12 fs95 fc0 sc0 ls0 ws0\">(<span class=\"_ _1\"></span>mi<span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>i<span class=\"_ _6\"></span>ai<span class=\"_ _6\"></span>a di<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>eu<span class=\"_ _0\"></span>ro<span class=\"_ _0\"></span>)<span class=\"_ _2b2\"> </span></div></td></tr></table>contenziosi <span class=\"_ _c\"></span>verso <span class=\"_ _c\"></span>fornitori.<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>Al <span class=\"_ _c\"></span>31 <span class=\"_ _d\"></span>dicembre <span class=\"_ _c\"></span>2024, <span class=\"_ _c\"></span>la <span class=\"_ _c\"></span>stima <span class=\"_ _c\"></span>degli <span class=\"_ _c\"></span>oneri <span class=\"_ _c\"></span>connessi <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>contenziosi <span class=\"_ _c\"></span>in <span class=\"_ _c\"></span>essere, <span class=\"_ _c\"></span>il <span class=\"_ _c\"></span>cui rischio di soccom<span class=\"_ _1\"></span>benza \u00e8 stato val<span class=\"_ _1\"></span>utato dai legal<span class=\"_ _8\"></span>i de<span class=\"_ _0\"></span>l Grup<span class=\"_ _1\"></span>po come <span class=\"ff2\">possibile,</span> \u00e8 par<span class=\"_ _1\"></span>i a 0,1 milioni di <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>uro.   Il <span class=\"_ _d\"></span><span class=\"fcf\">fondo <span class=\"_ _d\"></span>altri <span class=\"_ _d\"></span>oneri</span> <span class=\"_ _d\"></span>si <span class=\"_ _d\"></span>riferiva <span class=\"_ _d\"></span>agli <span class=\"_ _d\"></span>oneri <span class=\"_ _d\"> </span>connessi <span class=\"_ _d\"></span>alla <span class=\"_ _c\"></span>misura <span class=\"_ _d\"></span>di <span class=\"_ _4d\"> </span>accompagna<span class=\"_ _8\"></span>mento <span class=\"_ _d\"></span>alla <span class=\"_ _d\"></span>pensione <span class=\"_ _d\"></span>disciplinata dall\u2019art. 4 <span class=\"_ _0\"></span>commi 1<span class=\"_ _0\"></span><span class=\"ff3\">-</span>7 ter <span class=\"_ _0\"></span>della Legge <span class=\"_ _0\"></span>92/2012 denominata \u201c<span class=\"_ _0\"></span><span class=\"ff8\">Isopensione\u201d<span class=\"ff2\">,<span class=\"ff3\"> completamente azzerato <span class=\"_ _0\"></span>a fine <span class=\"_ _0\"></span>2024 </span></span></span>per la <span class=\"_ _0\"></span>scadenza della v<span class=\"_ _0\"></span>alidit\u00e0 degli <span class=\"_ _0\"></span>accordi a suo <span class=\"_ _0\"></span>tempo sottoscritti che <span class=\"_ _0\"></span>prevedono come <span class=\"_ _0\"></span>data ultima di <span class=\"_ _0\"></span>utilizzo dello <span class=\"_ _c\"></span>str<span class=\"_ _8\"></span>umento <span class=\"_ _c\"></span>in <span class=\"_ _6\"></span>oggetto <span class=\"_ _6\"></span>il <span class=\"_ _c\"></span>30 <span class=\"_ _c\"></span>novembre <span class=\"_ _6\"></span>2024<span class=\"ff7\">, <span class=\"_ _c\"></span>di <span class=\"_ _6\"></span>conseguenza <span class=\"_ _6\"></span>l\u2019importo <span class=\"_ _c\"></span>resid<span class=\"_ _8\"></span>uo <span class=\"_ _c\"></span>\u00e8 <span class=\"_ _c\"></span>stato <span class=\"_ _0\"></span>rilasciato <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span><span class=\"ff3\">conto<span class=\"_ _1\"></span> </span></span>economico nell\u2019a<span class=\"_ _1\"></span>mbito del costo d<span class=\"_ _1\"></span>el personale<span class=\"_ _2b2\"> </span><span class=\"ff3 ls3\">. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-643": {
   "value": "19.<span class=\"ffa ls0\"> <span class=\"_ _113\"> </span><span class=\"ff3\">Fondi rischi e oneri<span class=\"_ _2b2\"> </span></span></span>I <span class=\"_ _0\"></span>fondi <span class=\"_ _6\"></span>rischi <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>oneri <span class=\"_ _6\"></span>ammontano <span class=\"_ _0\"></span>complessiva<span class=\"_ _8\"></span>mente <span class=\"_ _6\"></span>a <span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>1.081 <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>uro, <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>la <span class=\"_ _6\"></span>quota <span class=\"_ _0\"></span>classificata <span class=\"_ _0\"></span>nelle<span class=\"_ _2b2\"> </span>passivit\u00e0 <span class=\"_ _8\"></span>correnti <span class=\"_ _8\"></span>ammo<span class=\"_ _8\"></span>nta <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>9<span class=\"_ _0\"></span>.546 <span class=\"_ _8\"></span><span class=\"ff7\">migliaia <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>euro, <span class=\"_ _8\"></span>ed <span class=\"_ _8\"></span>hanno <span class=\"_ _8\"></span>su<span class=\"_ _1\"></span>bito <span class=\"_ _8\"></span>nell\u2019esercizio <span class=\"_ _8\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>seguente <span class=\"_ _8\"></span>movimentazi<span class=\"_ _1\"></span>one:<span class=\"_ _2b2\"> </span></span>Il <span class=\"fcf\">fondo rischi<span class=\"_ _8\"></span> per il contenzioso con il<span class=\"_ _8\"></span> personale <span class=\"fc0\">al 31 dicemb<span class=\"_ _1\"></span>re 2024 ammonta<span class=\"_ _1\"></span> a 10.149 migl<span class=\"_ _8\"></span>iaia di euro, la cu<span class=\"_ _1\"></span>i<span class=\"_ _2b2\"> </span></span></span>quota a <span class=\"_ _8\"></span>breve \u00e8 pari <span class=\"_ _8\"></span>a 9<span class=\"ls3\">.5<span class=\"_ _1\"></span><span class=\"ls40\">46<span class=\"ls0\"> <span class=\"ff7\">migliaia <span class=\"_ _1\"></span>di eu<span class=\"_ _1\"></span>ro. L\u2019acca<span class=\"_ _1\"></span>ntonamento <span class=\"_ _8\"></span>dell\u2019esercizio \u00e8 <span class=\"_ _8\"></span>stato principalm<span class=\"_ _8\"></span>ente effettuato<span class=\"_ _2b2\"> </span></span></span></span></span>al <span class=\"_ _6\"></span>fine <span class=\"_ _c\"></span>di <span class=\"_ _0\"></span>far <span class=\"_ _6\"></span>fronte <span class=\"_ _c\"></span>a <span class=\"_ _0\"></span>richieste <span class=\"_ _6\"></span>ricevute <span class=\"_ _6\"></span>dalla <span class=\"_ _6\"></span>Capogruppo<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>che, <span class=\"_ _6\"></span>pu<span class=\"_ _0\"></span>r <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>presenza <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>solidi <span class=\"_ _c\"></span>a<span class=\"_ _1\"></span>rgomenti <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>supporto<span class=\"_ _2b2\"> </span>della <span class=\"_ _0\"></span>posizione <span class=\"_ _6\"></span>assunta <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>ENAV <span class=\"_ _6\"></span>S.p.A., <span class=\"_ _6\"></span>in <span class=\"_ _0\"></span>base <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>prudente <span class=\"_ _0\"></span>apprezzamento <span class=\"_ _0\"></span>degli <span class=\"_ _0\"></span>amministratori <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>nelle <span class=\"_ _6\"></span>more<span class=\"_ _2b2\"> </span>del <span class=\"_ _6\"></span>giudizio de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>tribunale, <span class=\"_ _0\"></span>presentano <span class=\"_ _0\"></span>un <span class=\"_ _6\"></span>rischio <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>rite<span class=\"_ _0\"></span>nuto <span class=\"_ _0\"></span>probabile. <span class=\"_ _0\"></span>I<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>rilascio <span class=\"_ _6\"></span>a <span class=\"_ _0\"></span>conto <span class=\"_ _6\"></span>economico<span class=\"_ _2b2\"> </span>effettuato <span class=\"_ _0\"></span>nel <span class=\"_ _6\"></span>2024 <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _6\"></span>conseguenza <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>definizione <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>favore <span class=\"_ _0\"></span>della <span class=\"_ _6\"></span>Societ\u00e0 <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>alcuni <span class=\"_ _6\"></span>contenziosi <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>giudizi <span class=\"_ _0\"></span>di<span class=\"_ _2b2\"> </span>primo <span class=\"_ _b\"> </span>grado. <span class=\"_ _4d\"> </span>Le <span class=\"_ _b\"> </span>potenziali <span class=\"_ _4d\"> </span>passivit\u00e0 <span class=\"_ _4d\"> </span>legate <span class=\"_ _b\"> </span>ad <span class=\"_ _4d\"> </span>eventuali <span class=\"_ _b\"> </span>ulteriori <span class=\"_ _4d\"> </span>contenziosi <span class=\"_ _4d\"> </span>sono <span class=\"_ _b\"> </span>soggette <span class=\"_ _b\"> </span>ad <span class=\"_ _4d\"> </span>elementi <span class=\"_ _b\"> </span>di<span class=\"_ _2b2\"> </span>incertezza associati<span class=\"_ _1\"></span> alla complessiva aleatoriet\u00e0 della vicenda. Al 31 dicembre 202<span class=\"_ _6\"></span>4, il valore complessivo delle<span class=\"_ _2b2\"> </span>richieste <span class=\"_ _8\"></span>gi<span class=\"_ _1\"></span>udiziali <span class=\"_ _16\"></span>re<span class=\"_ _0\"></span>lativo <span class=\"_ _8\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>contenzi<span class=\"_ _1\"></span>osi <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>e<span class=\"_ _1\"></span>ssere <span class=\"_ _8\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>cui <span class=\"_ _8\"></span>rischio <span class=\"_ _16\"></span>di <span class=\"_ _8\"></span>soccombenza <span class=\"_ _16\"></span>\u00e8 <span class=\"_ _8\"></span>stato <span class=\"_ _8\"></span>valutato <span class=\"_ _16\"></span>dai <span class=\"_ _8\"></span>legali <span class=\"_ _8\"></span>incaricati<span class=\"_ _2b2\"> </span>dal Gruppo <span class=\"ff2\">possibi<span class=\"_ _1\"></span>le,<span class=\"ff3\"> \u00e8 pari a 3,8 <span class=\"_ _1\"></span>milioni di euro.  </span></span>Il <span class=\"fcf\">fondo rischi p<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>r altri cont<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nziosi in <span class=\"_ _1\"></span>essere<span class=\"fc0\"> ammonta a 49 migli<span class=\"_ _1\"></span>aia di euro int<span class=\"_ _1\"></span>eramente classifica<span class=\"_ _1\"></span>to nelle q<span class=\"_ _1\"></span>uote<span class=\"_ _2b2\"> </span></span></span>non <span class=\"_ _4d\"> </span>correnti <span class=\"_ _4d\"> </span>ed <span class=\"_ _4d\"> </span>ha <span class=\"_ _b\"> </span>registrato <span class=\"_ _4d\"> </span><span class=\"ff7\">nell\u2019esercizio <span class=\"_ _4d\"> </span></span>un <span class=\"_ _4d\"> </span>decremento <span class=\"_ _4d\"> </span>di <span class=\"_ _b\"> </span><span class=\"ls40\">26</span> <span class=\"_ _b\"> </span>migliaia <span class=\"_ _4d\"> </span>di <span class=\"_ _4d\"> </span>euro <span class=\"_ _4d\"> </span>per <span class=\"_ _b\"> </span>la <span class=\"_ _4d\"> </span>chiusura <span class=\"_ _4d\"> </span>di <span class=\"_ _b\"> </span>alcuni<table class=\"s w58e h512\" id=\"_31089609-3d4e-482f-a057-059aefc56984\"><tr><td></td><td></td><td></td><td class=\"c x5a3 y1f47 w58f h4fb\"><div class=\"t m45 x1ae h29d y1f46 ff6 fs94 fc0 sc0 ls0 ws0\">Asso<span class=\"_ _8\"></span>rb<span class=\"_ _8\"></span>im<span class=\"_ _0\"></span>en<span class=\"_ _8\"></span>to<span class=\"_ _2b2\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"c x5a4 y1f48 w590 h4fb\"><div class=\"t m45 x1ae h29d y1f46 ff6 fs94 fc0 sc0 ls0 ws0\">a con<span class=\"_ _8\"></span>to<span class=\"_ _2b2\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x5a5 y1f49 w591 h4fb\"><div class=\"t m45 x1ae h29d y1f46 ff6 fs94 fc0 sc0 ls0 ws0\">al 31.12<span class=\"_ _8\"></span>.2023<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5a6 y1f49 w592 h4fb\"><div class=\"t m45 x1ae h29d y1f46 ff6 fs94 fc0 sc0 ls0 ws0\">I<span class=\"_ _1\"></span>n<span class=\"_ _8\"></span>cremen<span class=\"_ _8\"></span>ti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5a7 y1f49 w593 h4fb\"><div class=\"t m45 x1ae h29d y1f46 ff6 fs94 fc0 sc0 ls0 ws0\">eco<span class=\"_ _8\"></span>n<span class=\"_ _1\"></span>o<span class=\"_ _8\"></span>m<span class=\"_ _0\"></span>ico<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5a8 y1f49 w594 h4fb\"><div class=\"t m45 x1ae h29d y1f46 ff6 fs94 fc0 sc0 ls0 ws0\">Utilizz<span class=\"_ _0\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5a9 y1f49 w591 h4fb\"><div class=\"t m45 x1ae h29d y1f46 ff6 fs94 fc0 sc0 ls0 ws0\">al 31.12<span class=\"_ _8\"></span>.2024<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x5aa y1f4a w1d7 h29e\"><div class=\"t m45 x42 h29f y1349 ff4 fs94 fc0 sc0 ls0 ws0\">F<span class=\"_ _0\"></span>.d<span class=\"_ _0\"></span>o<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>ri<span class=\"_ _6\"></span>s<span class=\"_ _c\"></span>ch<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span> p<span class=\"_ _6\"></span>e<span class=\"_ _6\"></span>r <span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>l<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>n<span class=\"_ _6\"></span>te<span class=\"_ _6\"></span>n<span class=\"_ _6\"></span>zi<span class=\"_ _c\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _c\"></span>o<span class=\"_ _6\"></span> co<span class=\"_ _6\"></span>n<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>l<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>p<span class=\"_ _6\"></span>e<span class=\"_ _6\"></span>rs<span class=\"_ _c\"></span>o<span class=\"_ _0\"></span>n<span class=\"_ _6\"></span>a<span class=\"_ _c\"></span>l<span class=\"_ _6\"></span>e<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5ab y1f4c w595 h4d6\"><div class=\"t m45 x1ae h29f y1f4b ff4 fs94 fc0 sc0 ls0 ws0\">8.64<span class=\"_ _8\"></span>5<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5ac y1f4c w596 h4d6\"><div class=\"t m45 x1ae h29f y1f4b ff4 fs94 fc0 sc0 ls0 ws0\">4.065<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5ad y1f4c w597 h4d6\"><div class=\"t m45 x1ae h29f y1f4b ff4 fs94 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>2.48<span class=\"_ _8\"></span>0)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5ae y1f4c w598 h4d6\"><div class=\"t m45 x1ae h29f y1f4b ff4 fs94 fc0 sc0 ls0 ws0\">(81)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5af y1f4c w599 h4d6\"><div class=\"t m45 x1ae h29f y1f4b ff4 fs94 fc0 sc0 ls0 ws0\">1<span class=\"_ _1\"></span>0.14<span class=\"_ _1\"></span>9<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x5aa y1f4a w1d7 h29e\"><div class=\"t m45 x42 h29f y134c ff4 fs94 fc0 sc0 ls0 ws0\">F<span class=\"_ _0\"></span>.d<span class=\"_ _0\"></span>o<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>ri<span class=\"_ _6\"></span>s<span class=\"_ _c\"></span>ch<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span> p<span class=\"_ _6\"></span>e<span class=\"_ _6\"></span>r <span class=\"_ _0\"></span>a<span class=\"_ _c\"></span>l<span class=\"_ _6\"></span>tri<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>co<span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>te<span class=\"_ _c\"></span>n<span class=\"_ _0\"></span>zi<span class=\"_ _c\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _c\"></span>i<span class=\"_ _c\"></span> i<span class=\"_ _c\"></span>n<span class=\"_ _0\"></span> e<span class=\"_ _c\"></span>s<span class=\"_ _6\"></span>s<span class=\"_ _c\"></span>e<span class=\"_ _6\"></span>re<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5b0 y1f4d w59a h4d6\"><div class=\"t m45 x1ae h29f y1f4b ff4 fs94 fc0 sc0 lsde ws0\">75<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5b1 y1f4d w59b h4d6\"><div class=\"t m45 x1ae h29f y1f4b ff4 fs94 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5b2 y1f4d w59c h4d6\"><div class=\"t m45 x1ae h29f y1f4b ff4 fs94 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>26)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5b3 y1f4d w59b h4d6\"><div class=\"t m45 x1ae h29f y1f4b ff4 fs94 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5b4 y1f4d w59a h4d6\"><div class=\"t m45 x1ae h29f y1f4b ff4 fs94 fc0 sc0 lsde ws0\">49<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x5aa y1f4a w1d7 h29e\"><div class=\"t m45 x42 h29f y134f ff4 fs94 fc0 sc0 ls0 ws0\">Al<span class=\"_ _c\"></span>tr<span class=\"_ _8\"></span>i<span class=\"_ _c\"></span> f<span class=\"_ _0\"></span>o<span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>d<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span> ri<span class=\"_ _c\"></span>s<span class=\"_ _6\"></span>ch<span class=\"_ _6\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5b5 y1f4e w59d h4d6\"><div class=\"t m45 x1ae h29f y1f4b ff4 fs94 fc0 sc0 lsde ws0\">883<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5b6 y1f4e w59e h4d6\"><div class=\"t m45 x1ae h29f y1f4b ff4 fs94 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5b7 y1f4e w59e h4d6\"><div class=\"t m45 x1ae h29f y1f4b ff4 fs94 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5b8 y1f4e w59e h4d6\"><div class=\"t m45 x1ae h29f y1f4b ff4 fs94 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5b9 y1f4e w59f h4d6\"><div class=\"t m45 x1ae h29f y1f4b ff4 fs94 fc0 sc0 lsde ws0\">883<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x5aa y1f4a w1d7 h29e\"><div class=\"t m45 x42 h29f y1351 ff4 fs94 fc0 sc0 ls0 ws0\">F<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>n<span class=\"_ _6\"></span>d<span class=\"_ _6\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a<span class=\"_ _c\"></span>l<span class=\"_ _c\"></span>tr<span class=\"_ _8\"></span>i<span class=\"_ _c\"></span> o<span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>e<span class=\"_ _c\"></span>r<span class=\"_ _8\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5ab y1f4f w595 h4d6\"><div class=\"t m45 x1ae h29f y1f4b ff4 fs94 fc0 sc0 ls0 ws0\">4.00<span class=\"_ _8\"></span>3<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5ba y1f4f w59b h4d6\"><div class=\"t m45 x1ae h29f y1f4b ff4 fs94 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5bb y1f4f w5a0 h4d6\"><div class=\"t m45 x1ae h29f y1f4b ff4 fs94 fc0 sc0 ls0 ws0\">(3.843)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5bc y1f4f w5a1 h4d6\"><div class=\"t m45 x1ae h29f y1f4b ff4 fs94 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>160<span class=\"_ _1\"></span>)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5bd y1f4f w59e h4d6\"><div class=\"t m45 x1ae h29f y1f4b ff4 fs94 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x5aa y1f4a w1d7 h29e\"><div class=\"t m45 x42 h29d y1353 ff6 fs94 fc0 sc0 ls0 ws0\">To<span class=\"_ _8\"></span>tale f<span class=\"_ _0\"></span>o<span class=\"_ _8\"></span>nd<span class=\"_ _8\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5be y1f50 w5a2 h4fb\"><div class=\"t m45 x1ae h29d y1f46 ff6 fs94 fc0 sc0 ls0 ws0\">13.<span class=\"_ _8\"></span>606<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5bf y1f50 w5a3 h4fb\"><div class=\"t m45 x1ae h29d y1f46 ff6 fs94 fc0 sc0 ls0 ws0\">4.<span class=\"_ _8\"></span>065<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5c0 y1f50 w5a4 h4fb\"><div class=\"t m45 x1ae h29d y1f46 ff6 fs94 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>6.34<span class=\"_ _8\"></span>9)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5c1 y1f50 w5a5 h4fb\"><div class=\"t m45 x1ae h29d y1f46 ff6 fs94 fc0 sc0 ls0 ws0\">(241)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5c2 y1f50 w5a2 h4fb\"><div class=\"t m45 x1ae h29d y1f46 ff6 fs94 fc0 sc0 ls0 ws0\">11.<span class=\"_ _8\"></span>081<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x5aa y1f4a w1d7 h29e\"><div class=\"t m45 xd1 h2a1 y1355 ff12 fs95 fc0 sc0 ls0 ws0\">(<span class=\"_ _1\"></span>mi<span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>i<span class=\"_ _6\"></span>ai<span class=\"_ _6\"></span>a di<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>eu<span class=\"_ _0\"></span>ro<span class=\"_ _0\"></span>)<span class=\"_ _2b2\"> </span></div></td></tr></table>contenziosi <span class=\"_ _c\"></span>verso <span class=\"_ _c\"></span>fornitori.<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>Al <span class=\"_ _c\"></span>31 <span class=\"_ _d\"></span>dicembre <span class=\"_ _c\"></span>2024, <span class=\"_ _c\"></span>la <span class=\"_ _c\"></span>stima <span class=\"_ _c\"></span>degli <span class=\"_ _c\"></span>oneri <span class=\"_ _c\"></span>connessi <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>contenziosi <span class=\"_ _c\"></span>in <span class=\"_ _c\"></span>essere, <span class=\"_ _c\"></span>il <span class=\"_ _c\"></span>cui rischio di soccom<span class=\"_ _1\"></span>benza \u00e8 stato val<span class=\"_ _1\"></span>utato dai legal<span class=\"_ _8\"></span>i de<span class=\"_ _0\"></span>l Grup<span class=\"_ _1\"></span>po come <span class=\"ff2\">possibile,</span> \u00e8 par<span class=\"_ _1\"></span>i a 0,1 milioni di <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>uro.   Il <span class=\"_ _d\"></span><span class=\"fcf\">fondo <span class=\"_ _d\"></span>altri <span class=\"_ _d\"></span>oneri</span> <span class=\"_ _d\"></span>si <span class=\"_ _d\"></span>riferiva <span class=\"_ _d\"></span>agli <span class=\"_ _d\"></span>oneri <span class=\"_ _d\"> </span>connessi <span class=\"_ _d\"></span>alla <span class=\"_ _c\"></span>misura <span class=\"_ _d\"></span>di <span class=\"_ _4d\"> </span>accompagna<span class=\"_ _8\"></span>mento <span class=\"_ _d\"></span>alla <span class=\"_ _d\"></span>pensione <span class=\"_ _d\"></span>disciplinata dall\u2019art. 4 <span class=\"_ _0\"></span>commi 1<span class=\"_ _0\"></span><span class=\"ff3\">-</span>7 ter <span class=\"_ _0\"></span>della Legge <span class=\"_ _0\"></span>92/2012 denominata \u201c<span class=\"_ _0\"></span><span class=\"ff8\">Isopensione\u201d<span class=\"ff2\">,<span class=\"ff3\"> completamente azzerato <span class=\"_ _0\"></span>a fine <span class=\"_ _0\"></span>2024 </span></span></span>per la <span class=\"_ _0\"></span>scadenza della v<span class=\"_ _0\"></span>alidit\u00e0 degli <span class=\"_ _0\"></span>accordi a suo <span class=\"_ _0\"></span>tempo sottoscritti che <span class=\"_ _0\"></span>prevedono come <span class=\"_ _0\"></span>data ultima di <span class=\"_ _0\"></span>utilizzo dello <span class=\"_ _c\"></span>str<span class=\"_ _8\"></span>umento <span class=\"_ _c\"></span>in <span class=\"_ _6\"></span>oggetto <span class=\"_ _6\"></span>il <span class=\"_ _c\"></span>30 <span class=\"_ _c\"></span>novembre <span class=\"_ _6\"></span>2024<span class=\"ff7\">, <span class=\"_ _c\"></span>di <span class=\"_ _6\"></span>conseguenza <span class=\"_ _6\"></span>l\u2019importo <span class=\"_ _c\"></span>resid<span class=\"_ _8\"></span>uo <span class=\"_ _c\"></span>\u00e8 <span class=\"_ _c\"></span>stato <span class=\"_ _0\"></span>rilasciato <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span><span class=\"ff3\">conto<span class=\"_ _1\"></span> </span></span>economico nell\u2019a<span class=\"_ _1\"></span>mbito del costo d<span class=\"_ _1\"></span>el personale<span class=\"_ _2b2\"> </span>21.<span class=\"ffa ls0\"> <span class=\"_ _113\"> </span><span class=\"ff3\">Passivit\u00e0 finanziarie correnti e non correnti </span></span>Le passivit\u00e0 finanziari<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> correnti e non correnti accolgono: i) i debiti verso gli istituti<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>di credito per finanziamenti<span class=\"_ _2b2\"> </span>a <span class=\"_ _6\"></span>medio <span class=\"_ _6\"></span><span class=\"ff7\">\u2013</span> <span class=\"_ _6\"></span>lungo <span class=\"_ _0\"></span>termine <span class=\"_ _6\"></span>con <span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>posizion<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>della <span class=\"_ _6\"></span>quota <span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>breve <span class=\"_ _6\"></span>tra <span class=\"_ _6\"></span>le <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _6\"></span>finanzi<span class=\"_ _1\"></span>arie <span class=\"_ _6\"></span>correnti <span class=\"_ _0\"></span>comprensiva<span class=\"_ _2b2\"> </span>degli interessi pa<span class=\"_ _8\"></span>ssivi rilevati per comp<span class=\"_ _1\"></span>etenza; ii) le pas<span class=\"_ _1\"></span>sivit\u00e0 finanziari<span class=\"_ _8\"></span>e per leasing. Si <span class=\"_ _d\"></span>riportano <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>seguito <span class=\"_ _d\"></span>i <span class=\"_ _c\"></span>valori <span class=\"_ _c\"></span>al <span class=\"_ _d\"></span>31 <span class=\"_ _d\"></span>dicembre <span class=\"_ _c\"></span>202<span class=\"_ _0\"></span>4 <span class=\"_ _c\"></span>posti <span class=\"_ _d\"></span>a <span class=\"_ _d\"></span>confronto<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>con <span class=\"_ _c\"></span>il <span class=\"_ _d\"></span>31 <span class=\"_ _c\"></span>dicembre <span class=\"_ _d\"></span>2023 <span class=\"_ _d\"></span>e <span class=\"_ _d\"></span>le <span class=\"_ _c\"></span>relative<span class=\"_ _2b2\"> </span>variazioni:<span class=\"_ _2b2\"> </span>I <span class=\"_ _6\"></span>finanziamenti <span class=\"_ _6\"></span>bancari <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>31 <span class=\"_ _6\"></span>dicembre <span class=\"_ _6\"></span>2024 <span class=\"_ _c\"></span>han<span class=\"_ _8\"></span>no <span class=\"_ _c\"></span>regi<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>trato <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span><span class=\"ls5\">in<span class=\"_ _0\"></span></span>cremento <span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>tto <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span><span class=\"ls40\">61</span>.994 <span class=\"_ _c\"></span>migl<span class=\"_ _8\"></span>iaia <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>eur<span class=\"_ _1\"></span>o<span class=\"_ _2b2\"> </span>come effetto <span class=\"_ _8\"></span>combinato del<span class=\"_ _1\"></span>l\u2019accensione di <span class=\"ff3\">u<span class=\"_ _8\"></span>n nuovo finanzia<span class=\"_ _8\"></span>mento e il rimbo<span class=\"_ _8\"></span>rs<span class=\"_ _0\"></span>o delle <span class=\"_ _8\"></span>rate dei finanzi<span class=\"_ _1\"></span>amenti <span class=\"_ _8\"></span>in<span class=\"_ _2b2\"> </span></span>essere <span class=\"_ _8\"></span>che recepiscono <span class=\"_ _8\"></span>gli eff<span class=\"_ _1\"></span>etti <span class=\"_ _1\"></span>del co<span class=\"_ _1\"></span>sto a<span class=\"_ _1\"></span>mmortizzato. <span class=\"_ _8\"></span>In particola<span class=\"_ _1\"></span>re, <span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _1\"></span>evidenzia<span class=\"_ _8\"></span>: i) <span class=\"ff7\">l\u2019erogazione <span class=\"_ _8\"></span>ne<span class=\"_ _0\"></span>l<span class=\"ff3\"> m<span class=\"_ _8\"></span>ese<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>di<span class=\"_ _2b2\"> </span></span></span>aprile di <span class=\"_ _8\"></span>una <span class=\"_ _8\"></span>tranche d<span class=\"_ _1\"></span>el fin<span class=\"_ _8\"></span>anziamento con <span class=\"_ _8\"></span>BEI pe<span class=\"_ _8\"></span>r 80 <span class=\"_ _8\"></span>milioni di <span class=\"_ _8\"></span>euro, sottosc<span class=\"_ _8\"></span>ritto nel <span class=\"_ _1\"></span>mese <span class=\"_ _8\"></span>di ottobre 2<span class=\"_ _8\"></span>0<span class=\"_ _0\"></span>23 <span class=\"_ _1\"></span>per<span class=\"_ _2b2\"> </span>un <span class=\"_ _0\"></span>importo complessivo<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>160 milioni <span class=\"_ _0\"></span>di euro <span class=\"_ _0\"></span>a tasso f<span class=\"_ _0\"></span>isso del 3<span class=\"_ _0\"></span>,54% con durata f<span class=\"_ _0\"></span>ino <span class=\"_ _0\"></span>al 2040. Il<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>finanziamento<span class=\"_ _2b2\"> </span>al <span class=\"_ _8\"></span>31 dic<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>mbre <span class=\"_ _8\"></span>2024 <span class=\"_ _8\"></span>\u00e8 in <span class=\"_ _8\"></span>pream<span class=\"_ _1\"></span>mortamento; <span class=\"_ _8\"></span>ii) <span class=\"_ _1\"></span>il <span class=\"_ _8\"></span>rimborso <span class=\"_ _8\"></span>delle rat<span class=\"_ _8\"></span>e dei <span class=\"_ _8\"></span>finanziament<span class=\"_ _8\"></span>i con <span class=\"_ _8\"></span>BEI <span class=\"_ _8\"></span>riferiti <span class=\"_ _8\"></span>a du<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>rate<span class=\"_ _2b2\"> </span>semestrali del finanzia<span class=\"_ _1\"></span>mento di inizial<span class=\"_ _1\"></span>i 80 milioni di euro, per complessi<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>i 5.333 migli<span class=\"_ _8\"></span>aia di <span class=\"_ _0\"></span>euro con scadenza il<span class=\"_ _2b2\"> </span>12 <span class=\"_ _1\"></span>dicembre <span class=\"_ _8\"></span>2032, di <span class=\"_ _8\"></span>due <span class=\"_ _8\"></span>rate semestral<span class=\"_ _1\"></span>i d<span class=\"_ _8\"></span>el finanziament<span class=\"_ _8\"></span>o di i<span class=\"_ _8\"></span>niz<span class=\"_ _0\"></span>iali <span class=\"_ _8\"></span>100 milioni<span class=\"_ _8\"></span>, per <span class=\"_ _8\"></span>complessivi 8<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>718 <span class=\"_ _8\"></span>migliaia<span class=\"_ _2b2\"> </span>di <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>uro, <span class=\"_ _c\"></span>co<span class=\"_ _8\"></span>n <span class=\"_ _c\"></span>scadenza <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>1<span class=\"_ _0\"></span>9 <span class=\"_ _6\"></span>dicembre <span class=\"_ _c\"></span>2029, <span class=\"_ _6\"></span>il <span class=\"_ _c\"></span>rim<span class=\"_ _8\"></span>borso <span class=\"_ _c\"></span>di <span class=\"_ _6\"></span>due <span class=\"_ _c\"></span>rate <span class=\"_ _6\"></span>semestrali <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>f<span class=\"_ _0\"></span>inanziamento <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>inizi<span class=\"_ _8\"></span>ali <span class=\"_ _c\"></span>70<span class=\"_ _2b2\"> </span>milioni di euro p<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>r comples<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>ivi 4.828 <span class=\"_ _1\"></span>migliaia di<span class=\"_ _1\"></span> euro con scadenza<span class=\"_ _1\"></span> ad agosto 20<span class=\"_ _1\"></span>36.<span class=\"_ _2b2\"> </span>Le quote dei finanzi<span class=\"_ _8\"></span>amenti da rimborsare nel 2025, in coerenza con i pia<span class=\"_ _1\"></span>ni di ammortamento<span class=\"_ _8\"></span>,<span class=\"_ _0\"></span> sono esposte <span class=\"_ _1\"></span>tra<span class=\"_ _2b2\"> </span>le  passivit\u00e0  correnti  per  complessivi  <span class=\"lsa\">20</span>.275  miglia<span class=\"_ _1\"></span>ia  di  e<span class=\"_ _0\"></span>uro,  comprensi<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>e  degli  effetti  connessi  al  costo<span class=\"_ _2b2\"> </span>ammortizzato.  Al <span class=\"_ _c\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _c\"></span>dicembre <span class=\"_ _c\"></span>2<span class=\"_ _0\"></span>024 <span class=\"_ _d\"></span>il <span class=\"_ _c\"></span>Gruppo <span class=\"_ _d\"></span>dispone <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>linee <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>credito <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>breve <span class=\"_ _d\"></span>periodo <span class=\"_ _d\"></span><span class=\"ff2\">committed <span class=\"_ _d\"></span></span><span class=\"ls3c\">e <span class=\"_ _c\"></span></span><span class=\"ff2\">uncommitted</span> <span class=\"_ _c\"></span>non<span class=\"_ _2b2\"> </span>utilizzate <span class=\"_ _6\"></span>per <span class=\"_ _c\"></span>c<span class=\"_ _8\"></span>omplessivi <span class=\"_ _c\"></span>203 <span class=\"_ _6\"></span>milioni <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>eur<span class=\"_ _1\"></span>o<span class=\"ls3a\">, <span class=\"_ _c\"></span></span>al <span class=\"_ _6\"></span>quale <span class=\"_ _6\"></span>si <span class=\"_ _c\"></span>aggiu<span class=\"_ _8\"></span>nge <span class=\"_ _c\"></span>il <span class=\"_ _c\"></span><span class=\"ff2\">l<span class=\"_ _8\"></span>oan <span class=\"_ _c\"></span>commitm<span class=\"_ _8\"></span>ent<span class=\"_ _0\"></span><span class=\"ff3\"> <span class=\"_ _c\"></span>di<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>residui <span class=\"_ _6\"></span>80 <span class=\"_ _6\"></span>milioni <span class=\"_ _6\"></span>di<span class=\"_ _2b2\"> </span></span></span>euro sottoscritto con la<span class=\"_ _8\"></span> BEI.<table class=\"s w5c4 h516\" id=\"_4e941050-360c-4fbe-845e-4df6985c9b99\"><tr><td></td><td class=\"c x5d9 y1f64 w5c5 h4e9\"><div class=\"t m49 x1ae h2b4 y1f63 ff6 fs9b fc0 sc0 ls0 ws0\">quot<span class=\"_ _1\"></span>a<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5da y1f64 w5c6 h4e9\"><div class=\"t m49 x1ae h2b4 y1f63 ff6 fs9b fc0 sc0 ls0 ws0\">quot<span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>non<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5db y1f65 w1e0 h2b8\"><div class=\"t m49 x88 h2b4 y1395 ff6 fs9b fc0 sc0 ls0 ws0\">al <span class=\"_ _1\"></span>3<span class=\"_ _8\"></span>1.1<span class=\"_ _8\"></span>2.2<span class=\"_ _8\"></span>02<span class=\"_ _8\"></span>4<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5dc y1f64 w5c7 h4e9\"><div class=\"t m49 x1ae h2b4 y1f63 ff6 fs9b fc0 sc0 ls0 ws0\">quot<span class=\"_ _1\"></span>a<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5dd y1f64 w5c6 h4e9\"><div class=\"t m49 x1ae h2b4 y1f63 ff6 fs9b fc0 sc0 ls0 ws0\">quot<span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>non<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5de y1f65 w1df h2b8\"><div class=\"t m49 x88 h2b4 y1395 ff6 fs9b fc0 sc0 ls0 ws0\">al <span class=\"_ _1\"></span>3<span class=\"_ _8\"></span>1.1<span class=\"_ _8\"></span>2.2<span class=\"_ _8\"></span>02<span class=\"_ _8\"></span>3<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5df y1f64 w5c7 h4e9\"><div class=\"t m49 x1ae h2b4 y1f63 ff6 fs9b fc0 sc0 ls0 ws0\">quot<span class=\"_ _1\"></span>a<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5e0 y1f64 w5c6 h4e9\"><div class=\"t m49 x1ae h2b4 y1f63 ff6 fs9b fc0 sc0 ls0 ws0\">quot<span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>non<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5e1 y1f65 w1df h2b8\"><div class=\"t m49 x2f h2b4 y1395 ff6 fs9b fc0 sc0 ls0 ws0\">Var<span class=\"_ _8\"></span>i<span class=\"_ _0\"></span>azioni<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td class=\"c x5e2 y1f66 w5c8 h4e9\"><div class=\"t m49 x1ae h2b4 y1f63 ff6 fs9b fc0 sc0 ls0 ws0\">cor<span class=\"_ _8\"></span>rente<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5e3 y1f66 w5c8 h4e9\"><div class=\"t m49 x1ae h2b4 y1f63 ff6 fs9b fc0 sc0 ls0 ws0\">cor<span class=\"_ _8\"></span>rente<span class=\"_ _2b2\"> </span></div></td><td class=\"c x400 y1f67 w1de h2b3\"><div class=\"t m49 x16c h2b4 y138e ff6 fs9b fc0 sc0 ls0 ws0\">To<span class=\"_ _1\"></span>ta<span class=\"_ _8\"></span>l<span class=\"_ _0\"></span>e<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5e4 y1f66 w5c9 h4e9\"><div class=\"t m49 x1ae h2b4 y1f63 ff6 fs9b fc0 sc0 ls0 ws0\">cor<span class=\"_ _8\"></span>rente<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5e5 y1f66 w5c9 h4e9\"><div class=\"t m49 x1ae h2b4 y1f63 ff6 fs9b fc0 sc0 ls0 ws0\">cor<span class=\"_ _8\"></span>rente<span class=\"_ _2b2\"> </span></div></td><td class=\"c x400 y1f67 w1de h2b3\"><div class=\"t m49 x159 h2b4 y138e ff6 fs9b fc0 sc0 ls0 ws0\">To<span class=\"_ _1\"></span>ta<span class=\"_ _8\"></span>l<span class=\"_ _0\"></span>e<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5e6 y1f66 w5c9 h4e9\"><div class=\"t m49 x1ae h2b4 y1f63 ff6 fs9b fc0 sc0 ls0 ws0\">cor<span class=\"_ _8\"></span>rente<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5e7 y1f66 w5c9 h4e9\"><div class=\"t m49 x1ae h2b4 y1f63 ff6 fs9b fc0 sc0 ls0 ws0\">cor<span class=\"_ _8\"></span>rente<span class=\"_ _2b2\"> </span></div></td><td class=\"c x400 y1f67 w1de h2b3\"><div class=\"t m49 x169 h2b4 y138e ff6 fs9b fc0 sc0 ls0 ws0\">To<span class=\"_ _1\"></span>ta<span class=\"_ _8\"></span>l<span class=\"_ _0\"></span>e<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1f69 w5ca h517\"><div class=\"t m49 x1ae h2b6 y1f68 ff4 fs9b fc0 sc0 ls0 ws0\">Fi<span class=\"_ _0\"></span>nanziame<span class=\"_ _0\"></span>nti<span class=\"_ _0\"></span> ba<span class=\"_ _8\"></span>n<span class=\"_ _0\"></span>ca<span class=\"_ _1\"></span>ri<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5e8 y1f69 w5cb h517\"><div class=\"t m49 x1ae h2b6 y1f68 ff4 fs9b fc0 sc0 ls0 ws0\">2<span class=\"_ _8\"></span>0.2<span class=\"_ _8\"></span>75<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5e9 y1f69 w5cc h517\"><div class=\"t m49 x1ae h2b6 y1f68 ff4 fs9b fc0 sc0 ls0 ws0\">56<span class=\"_ _8\"></span>4.8<span class=\"_ _8\"></span>70<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5ea y1f69 w5cd h517\"><div class=\"t m49 x1ae h2b6 y1f68 ff4 fs9b fc0 sc0 ls0 ws0\">5<span class=\"_ _8\"></span>85<span class=\"_ _8\"></span>.14<span class=\"_ _8\"></span>5<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5eb y1f69 w5ce h517\"><div class=\"t m49 x1ae h2b6 y1f68 ff4 fs9b fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>9.6<span class=\"_ _1\"></span>5<span class=\"_ _8\"></span>9<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5ec y1f69 w5cc h517\"><div class=\"t m49 x1ae h2b6 y1f68 ff4 fs9b fc0 sc0 ls0 ws0\">50<span class=\"_ _8\"></span>3.4<span class=\"_ _8\"></span>92<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5ed y1f69 w5cd h517\"><div class=\"t m49 x1ae h2b6 y1f68 ff4 fs9b fc0 sc0 ls0 ws0\">5<span class=\"_ _8\"></span>23<span class=\"_ _8\"></span>.15<span class=\"_ _8\"></span>1<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5ee y1f69 w5cf h517\"><div class=\"t m49 x1ae h2b6 y1f68 ff4 fs9b fc0 sc0 lse3 ws0\">616<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5ef y1f69 w5cb h517\"><div class=\"t m49 x1ae h2b6 y1f68 ff4 fs9b fc0 sc0 ls0 ws0\">6<span class=\"_ _8\"></span>1.3<span class=\"_ _8\"></span>78<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5f0 y1f69 w5cb h517\"><div class=\"t m49 x1ae h2b6 y1f68 ff4 fs9b fc0 sc0 ls0 ws0\">6<span class=\"_ _8\"></span>1.9<span class=\"_ _8\"></span>94<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1f6a w5d0 h517\"><div class=\"t m49 x1ae h2b6 y1f68 ff4 fs9b fc0 sc0 ls0 ws0\">Debi<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span> fin<span class=\"_ _0\"></span>anziari per le<span class=\"_ _0\"></span>ase<span class=\"_ _0\"></span> ex IFRS 1<span class=\"_ _8\"></span>6<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5f1 y1f6a w5d1 h517\"><div class=\"t m49 x1ae h2b6 y1f68 ff4 fs9b fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>.73<span class=\"_ _8\"></span>2<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5f2 y1f6a w5d2 h517\"><div class=\"t m49 x1ae h2b6 y1f68 ff4 fs9b fc0 sc0 ls0 ws0\">2.7<span class=\"_ _8\"></span>87<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5f3 y1f6a w5d2 h517\"><div class=\"t m49 x1ae h2b6 y1f68 ff4 fs9b fc0 sc0 ls0 ws0\">4.5<span class=\"_ _8\"></span>19<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5f4 y1f6a w5d2 h517\"><div class=\"t m49 x1ae h2b6 y1f68 ff4 fs9b fc0 sc0 ls0 ws0\">2.5<span class=\"_ _8\"></span>49<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5f5 y1f6a w5d3 h517\"><div class=\"t m49 x1ae h2b6 y1f68 ff4 fs9b fc0 sc0 ls0 ws0\">2<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>3<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>4<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5f6 y1f6a w5d3 h517\"><div class=\"t m49 x1ae h2b6 y1f68 ff4 fs9b fc0 sc0 ls0 ws0\">4.9<span class=\"_ _1\"></span>3<span class=\"_ _8\"></span>3<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5f7 y1f6a w5d4 h517\"><div class=\"t m49 x1ae h2b6 y1f68 ff4 fs9b fc0 sc0 ls0 ws0\">(8<span class=\"_ _1\"></span>1<span class=\"_ _8\"></span>7)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5f8 y1f6a w5d5 h517\"><div class=\"t m49 x1ae h2b6 y1f68 ff4 fs9b fc0 sc0 lse3 ws0\">403<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5f9 y1f6a w5d6 h517\"><div class=\"t m49 x1ae h2b6 y1f68 ff4 fs9b fc0 sc0 ls0 ws0\">(41<span class=\"_ _8\"></span>4)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1f6b w5d7 h4e9\"><div class=\"t m49 x1ae h2b4 y1f63 ff6 fs9b fc0 sc0 ls0 ws0\">To<span class=\"_ _1\"></span>ta<span class=\"_ _8\"></span>l<span class=\"_ _0\"></span>e<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5fa y1f6b w5d8 h4e9\"><div class=\"t m49 x1ae h2b4 y1f63 ff6 fs9b fc0 sc0 ls0 ws0\">2<span class=\"_ _8\"></span>2.0<span class=\"_ _8\"></span>07<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5fb y1f6b w5d9 h4e9\"><div class=\"t m49 x1ae h2b4 y1f63 ff6 fs9b fc0 sc0 ls0 ws0\">56<span class=\"_ _8\"></span>7<span class=\"_ _8\"></span>.65<span class=\"_ _8\"></span>7<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5fc y1f6b w5da h4e9\"><div class=\"t m49 x1ae h2b4 y1f63 ff6 fs9b fc0 sc0 ls0 ws0\">58<span class=\"_ _8\"></span>9.6<span class=\"_ _8\"></span>64<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5fd y1f6b w5d8 h4e9\"><div class=\"t m49 x1ae h2b4 y1f63 ff6 fs9b fc0 sc0 ls0 ws0\">22<span class=\"_ _8\"></span>.20<span class=\"_ _8\"></span>8<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5fe y1f6b w5db h4e9\"><div class=\"t m49 x1ae h2b4 y1f63 ff6 fs9b fc0 sc0 ls0 ws0\">5<span class=\"_ _8\"></span>05<span class=\"_ _8\"></span>.87<span class=\"_ _8\"></span>6<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5ff y1f6b w5dc h4e9\"><div class=\"t m49 x1ae h2b4 y1f63 ff6 fs9b fc0 sc0 ls0 ws0\">52<span class=\"_ _8\"></span>8.0<span class=\"_ _8\"></span>8<span class=\"_ _8\"></span>4<span class=\"_ _2b2\"> </span></div></td><td class=\"c x600 y1f6b w5dd h4e9\"><div class=\"t m49 x1ae h2b4 y1f63 ff6 fs9b fc0 sc0 ls0 ws0\">(20<span class=\"_ _8\"></span>1<span class=\"_ _8\"></span>)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x601 y1f6b w5de h4e9\"><div class=\"t m49 x1ae h2b4 y1f63 ff6 fs9b fc0 sc0 ls0 ws0\">6<span class=\"_ _8\"></span>1.7<span class=\"_ _8\"></span>8<span class=\"_ _8\"></span>1<span class=\"_ _2b2\"> </span></div></td><td class=\"c x602 y1f6b w5df h4e9\"><div class=\"t m49 x1ae h2b4 y1f63 ff6 fs9b fc0 sc0 ls0 ws0\">6<span class=\"_ _8\"></span>1.5<span class=\"_ _8\"></span>8<span class=\"_ _1\"></span>0<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x603 y1da3 w5e0 h518\"><div class=\"t m49 x1ae h2b7 y1f6c ff12 fs9c fc0 sc0 ls0 ws0\">(migliaia<span class=\"_ _0\"></span> di euro)<span class=\"_ _2b2\"> </span></div></td></tr></table><div class=\"c w2 h0 gs24\"><div class=\"t m0 x3 h4 y4 ff7 fs1 fc0 sc0 ls0 ws0\">Nella <span class=\"_ _d\"></span>seguente <span class=\"_ _d\"></span>tabella <span class=\"_ _d\"></span>viene <span class=\"_ _4d\"> </span>riportata <span class=\"_ _d\"></span>l\u2019analisi <span class=\"_ _d\"></span>dei <span class=\"_ _d\"></span>finanziamenti <span class=\"_ _d\"></span>con <span class=\"_ _d\"> </span>le <span class=\"_ _4d\"> </span>condizioni <span class=\"_ _d\"></span>generali <span class=\"_ _d\"></span>per <span class=\"_ _4d\"> </span>ogni <span class=\"_ _d\"></span>singolo<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y5 ff3 fs1 fc0 sc0 ls0 ws0\">rapporto <span class=\"_ _c\"></span>di <span class=\"_ _6\"></span>credito <span class=\"_ _c\"></span>del <span class=\"_ _c\"></span>Gru<span class=\"_ _8\"></span>ppo <span class=\"_ _c\"></span>nei <span class=\"_ _c\"></span>confronti <span class=\"_ _6\"></span>degli <span class=\"_ _c\"></span>enti <span class=\"_ _6\"></span>finanziatori. <span class=\"_ _c\"></span>Relativam<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nte <span class=\"_ _c\"></span>agl<span class=\"_ _1\"></span>i <span class=\"_ _c\"></span>antici<span class=\"_ _8\"></span>pi <span class=\"_ _c\"></span>con <span class=\"_ _c\"></span>gli <span class=\"_ _c\"></span>isti<span class=\"_ _1\"></span>tuti<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y1e ff3 fs1 fc0 sc0 ls0 ws0\">finanziari UniCredit e Intesa Sanpaolo, si evidenzia che le condizioni applicate sono concordate di volta in volta<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y1f ff3 fs1 fc0 sc0 ls0 ws0\">e <span class=\"_ _0\"></span>riflettono <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>situazione <span class=\"_ _0\"></span>di mercato, <span class=\"_ _0\"></span>mentre <span class=\"_ _0\"></span>le <span class=\"_ _6\"></span>condizi<span class=\"_ _8\"></span>oni <span class=\"_ _6\"></span>delle <span class=\"_ _0\"></span>linee <span class=\"_ _6\"></span><span class=\"ff2\">committed</span> vengono <span class=\"_ _6\"></span>determi<span class=\"_ _8\"></span>nate <span class=\"_ _6\"></span>in <span class=\"_ _0\"></span>base<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y20 ff3 fs1 fc0 sc0 ls0 ws0\">alla percentual<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> di utili<span class=\"_ _1\"></span>zzo.<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y21 ff3 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 h4 ya ff3 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x86 h4 y1396 ff3 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 h4 y854 ff3 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 h4 y795 ff3 fs1 fc0 sc0 ls0 ws0\">Il <span class=\"_ _b\"> </span>costo <span class=\"_ _4d\"> </span>medio <span class=\"_ _4d\"> </span><span class=\"ff7\">dell\u2019indebitamento <span class=\"_ _4d\"> </span></span>bancario <span class=\"_ _4d\"> </span>nel<span class=\"ff7\">l\u2019esercizi<span class=\"_ _8\"></span>o <span class=\"_ _b\"> </span>2024 <span class=\"_ _b\"> </span><span class=\"ff3\">\u00e8 <span class=\"_ _b\"> </span>stato <span class=\"_ _4d\"> </span>pari <span class=\"_ _b\"> </span>a <span class=\"_ _4d\"> </span>4,<span class=\"lsa\">06<span class=\"ls56\">%  </span></span>i<span class=\"_ _1\"></span>n <span class=\"_ _4d\"> </span>leggero <span class=\"_ _b\"> </span>increme<span class=\"_ _1\"></span>nto<span class=\"_ _2b2\"> </span></span></span><span class=\"ff7\"><span class=\"ff3\"> </span></span></div><div class=\"t m0 x3 h4 y3be ff3 fs1 fc0 sc0 ls0 ws0\">rispetto a quell<span class=\"_ _1\"></span>o d<span class=\"ff7\">ell\u2019eserci<span class=\"_ _1\"></span>zio precedente <span class=\"ff3\">che era <span class=\"_ _1\"></span>pari a 3,<span class=\"ls40\">83</span>%. </span></span><span class=\"ff7\"><span class=\"ff3\"> </span></span></div><div class=\"t m0 x3 h4 y1397 ff3 fs1 fc0 sc0 ls0 ws0\">In <span class=\"_ _8\"></span>relazione <span class=\"_ _8\"></span>alle <span class=\"_ _8\"></span>altr<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>operazioni <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>finanziam<span class=\"_ _8\"></span>ento, <span class=\"_ _8\"></span>si <span class=\"_ _8\"></span>rappresenta <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span><span class=\"ff2\">fair <span class=\"_ _8\"></span>value<span class=\"ff3\"> <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>31 <span class=\"_ _8\"></span>dicembre <span class=\"_ _8\"></span>2024 <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>prest<span class=\"_ _8\"></span>iti<span class=\"_ _2b2\"> </span></span></span><span class=\"ff2\"><span class=\"ff3\"> </span></span></div><div class=\"t m0 x3 h4 y1398 ff3 fs1 fc0 sc0 ls0 ws0\">bancari <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>stimato <span class=\"_ _0\"></span>pari <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>571,5 <span class=\"_ _0\"></span>milioni <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>euro. <span class=\"_ _0\"></span>La <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tima <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>stata <span class=\"_ _0\"></span>effettuata <span class=\"_ _0\"></span>considerando <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>curva <span class=\"_ _6\"></span><span class=\"ff2\">free <span class=\"_ _6\"></span>risk</span> <span class=\"_ _0\"></span>dei<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y1399 ff3 fs1 fc0 sc0 ls0 ws0\">tassi di mercato, <span class=\"_ _1\"></span>maggiorat<span class=\"_ _1\"></span>a di uno <span class=\"ff2\">spread posto <span class=\"_ _1\"></span>pari al differe<span class=\"_ _8\"></span>n<span class=\"_ _0\"></span>ziale BTP/Bu<span class=\"_ _8\"></span>n<span class=\"_ _0\"></span>d p<span class=\"ff3\">er considerare la compon<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nte<span class=\"_ _2b2\"> </span></span></span><span class=\"ff2\"><span class=\"ff3\"> </span></span></div><div class=\"t m0 x3 h4 y139a ff3 fs1 fc0 sc0 ls0 ws0\">rischio di credito<span class=\"_ _8\"></span>.<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y139b ff3 fs1 fc0 sc0 ls0 ws0\">I <span class=\"_ _0\"></span>debiti finanziari <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>lease ex <span class=\"_ _0\"></span>IFRS 1<span class=\"_ _0\"></span>6 <span class=\"_ _0\"></span>accolgono, per <span class=\"_ _0\"></span>complessivi 4.<span class=\"_ _0\"></span>519 <span class=\"_ _0\"></span>migliaia di <span class=\"_ _0\"></span>euro, <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>passivit\u00e0 finanziarie<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y139c ff7 fs1 fc0 sc0 ls0 ws0\">relative ai diritti<span class=\"_ _1\"></span> d\u2019uso iscritti<span class=\"_ _8\"></span>,<span class=\"_ _0\"></span> con ripartizione t<span class=\"_ _8\"></span>ra lungo e breve, in linea con le sca<span class=\"_ _1\"></span>denze contrattuali<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span> Nel corso<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 yc3c ff7 fs1 fc0 sc0 ls0 ws0\">dell\u2019esercizi<span class=\"_ _1\"></span>o il suddetto de<span class=\"_ _1\"></span>bito ha registrat<span class=\"_ _1\"></span>o un<span class=\"ff3\">a riduzione per 41<span class=\"_ _1\"></span>4 migliai<span class=\"_ _1\"></span>a di euro per i <span class=\"_ _1\"></span>pagamenti <span class=\"_ _1\"></span>effettuati. </span><span class=\"ff3\"> </span></div><div class=\"t m0 x3 h4 yf37 ff7 fs1 fc0 sc0 ls0 ws0\">La <span class=\"_ _0\"></span>seguente <span class=\"_ _6\"></span>tabella<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>ripor<span class=\"_ _0\"></span>ta <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>composizione <span class=\"_ _0\"></span>dell\u2019Indebitamento <span class=\"_ _0\"></span>Finanziario <span class=\"_ _0\"></span>Netto <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _6\"></span>dicembre <span class=\"_ _0\"></span>202<span class=\"_ _0\"></span><span class=\"ff3\">4<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>al <span class=\"_ _0\"></span>31<span class=\"_ _2b2\"> </span></span><span class=\"ff3\"> </span></div><div class=\"t m0 x3 h4 y139d ff3 fs1 fc0 sc0 ls0 ws0\">dicembre <span class=\"_ _8\"></span>2023 determinat<span class=\"_ _8\"></span>o secondo <span class=\"_ _8\"></span>quanto pr<span class=\"_ _1\"></span>evisto <span class=\"_ _8\"></span>dagli <span class=\"ff2\">Orientamenti <span class=\"_ _8\"></span>in mater<span class=\"_ _1\"></span>ia di <span class=\"_ _8\"></span>obblighi <span class=\"_ _1\"></span>di i<span class=\"_ _1\"></span>nformativa <span class=\"_ _8\"></span>ai<span class=\"_ _2b2\"> </span></span><span class=\"ff2\"> </span></div><div class=\"t m0 x3 h4 yfce ff2 fs1 fc0 sc0 ls0 ws0\">sensi <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>re<span class=\"_ _1\"></span>golamento <span class=\"_ _8\"></span>s<span class=\"_ _1\"></span>ul <span class=\"_ _8\"></span>prospetto<span class=\"ff3\"> <span class=\"_ _8\"></span>emanati <span class=\"_ _16\"></span>da <span class=\"_ _8\"></span>ESMA <span class=\"_ _8\"></span>(European <span class=\"_ _16\"></span>Securities <span class=\"_ _8\"></span>&amp; <span class=\"_ _8\"></span>Marke<span class=\"_ _1\"></span>ts <span class=\"_ _8\"></span>Authority) <span class=\"_ _8\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _8\"></span>data <span class=\"_ _8\"></span>4 <span class=\"_ _8\"></span>marz<span class=\"_ _8\"></span>o<span class=\"_ _2b2\"> </span></span><span class=\"ff3\"> </span></div><div class=\"t m0 x3 h4 y139e ff3 fs1 fc0 sc0 ls0 ws0\">2021 <span class=\"_ _0\"></span>ed <span class=\"_ _0\"></span>in v<span class=\"_ _0\"></span>igore dal <span class=\"_ _0\"></span>5 <span class=\"_ _0\"></span>maggio <span class=\"_ _0\"></span>2021 <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>recepiti dalla <span class=\"_ _0\"></span>CONSOB <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>Richiamo di <span class=\"_ _0\"></span>Attenzione <span class=\"_ _0\"></span>n. 5/21 <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>29 <span class=\"_ _0\"></span>aprile<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y139f ff3 fs1 fc0 sc0 ls0 ws0\">2021 e considerand<span class=\"_ _8\"></span>o la liquidit\u00e0 della controll<span class=\"_ _8\"></span>ata Enav Asia Pacific per <span class=\"_ _1\"></span>4<span class=\"_ _0\"></span>,5 milioni <span class=\"_ _8\"></span>di e<span class=\"_ _0\"></span>uro<span class=\"ls3\">. </span><span class=\"ls3\"><span class=\"_ _1\"></span><span class=\"ls0\"> </span></span></div><div class=\"t m0 x3 h4 yf77 ff3 fs1 fc0 sc0 ls0 ws0\"> </div></div><div class=\"gs25\"><table class=\"s w5f2 h51b\" id=\"_cee69333-2507-4c1e-9b39-21e5a09a0596\"><tr><td></td><td></td><td></td><td class=\"c x60f y1f78 w5f3 h4da\"><div class=\"t m4a x1ae h2ba y1ec2 ff6 fs9d fc0 sc0 ls0 ws0\">Amm<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>tar<span class=\"_ _1\"></span>e<span class=\"_ _2b2\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"c x610 y1f79 w5f4 h4da\"><div class=\"t m4a x1ae h2ba y1ec2 ff6 fs9d fc0 sc0 ls0 ws0\">util<span class=\"_ _8\"></span>izzat<span class=\"_ _1\"></span>o<span class=\"_ _2b2\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c x611 y1f7a w5f3 h4da\"><div class=\"t m4a x1ae h2ba y1ec2 ff6 fs9d fc0 sc0 ls0 ws0\">Amm<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>tar<span class=\"_ _1\"></span>e<span class=\"_ _2b2\"> </span></div></td><td class=\"c x612 y1f7a w5f5 h4da\"><div class=\"t m4a x1ae h2ba y1ec2 ff6 fs9d fc0 sc0 ls0 ws0\">(v<span class=\"_ _0\"></span>alore<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x613 y1f7a w5f3 h4da\"><div class=\"t m4a x1ae h2ba y1ec2 ff6 fs9d fc0 sc0 ls0 ws0\">Amm<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>tar<span class=\"_ _1\"></span>e<span class=\"_ _2b2\"> </span></div></td><td class=\"c x614 y1f7a w5f6 h4da\"><div class=\"t m4a x1ae h2ba y1ec2 ff6 fs9d fc0 sc0 ls0 ws0\">Valore i<span class=\"_ _8\"></span>n<span class=\"_ _2b2\"> </span></div></td><td></td></tr><tr><td class=\"c x1af y1f7b w5f7 h4da\"><div class=\"t m4a x1ae h2ba y1ec2 ff6 fs9d fc0 sc0 ls0 ws0\">Fi<span class=\"_ _8\"></span>n<span class=\"_ _0\"></span>anziatore<span class=\"_ _2b2\"> </span></div></td><td class=\"c x615 y1f7b w5f8 h4da\"><div class=\"t m4a x1ae h2ba y1ec2 ff6 fs9d fc0 sc0 ls0 ws0\">Tipolog<span class=\"_ _0\"></span>ia<span class=\"_ _2b2\"> </span></div></td><td class=\"c x616 y1f7b w5f9 h4da\"><div class=\"t m4a x1ae h2ba y1ec2 ff6 fs9d fc0 sc0 ls0 ws0\">co<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>esso<span class=\"_ _2b2\"> </span></div></td><td class=\"c x617 y1f7b w5fa h4da\"><div class=\"t m4a x1ae h2ba y1ec2 ff6 fs9d fc0 sc0 ls0 ws0\">nom<span class=\"_ _0\"></span>inale)<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x618 y1f7b w5fb h4da\"><div class=\"t m4a x1ae h2ba y1ec2 ff6 fs9d fc0 sc0 ls0 ws0\">disponibile<span class=\"_ _2b2\"> </span></div></td><td class=\"c x619 y1f7b w5fc h4da\"><div class=\"t m4a x1ae h2ba y1ec2 ff6 fs9d fc0 sc0 ls0 ws0\">bil<span class=\"_ _1\"></span>anc<span class=\"_ _0\"></span>io<span class=\"_ _2b2\"> </span></div></td><td class=\"c x423 y1f7c w1e1 h2b9\"><div class=\"t m4a xef h2ba y13a1 ff6 fs9d fc0 sc0 ls0 ws0\">Tasso<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1f7e w5fd h4e2\"><div class=\"t m4a x1ae h2bc y1f7d ff4 fs9d fc0 sc0 ls0 ws0\">Poo<span class=\"_ _0\"></span>l BNL<span class=\"_ _0\"></span>_Unicred<span class=\"_ _1\"></span>it_ Intesa San P<span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>olo<span class=\"_ _45\"> </span>RCF<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x61a y1f7e w5fc h4e2\"><div class=\"t m4a x1ae h2bc y1f7d ff4 fs9d fc0 sc0 lse4 ws0\">150.000<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x61b y1f7e w5fe h4e2\"><div class=\"t m4a x1ae h2bc y1f7d ff4 fs9d fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x61c y1f7e w5fc h4e2\"><div class=\"t m4a x1ae h2bc y1f7d ff4 fs9d fc0 sc0 lse4 ws0\">150.000<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x61d y1f7e w5ff h4e2\"><div class=\"t m4a x1ae h2bc y1f7d ff4 fs9d fc0 sc0 ls0 ws0\">0<span class=\"_ _40\"> </span>Eurib<span class=\"_ _8\"></span>o<span class=\"_ _0\"></span>r + sp<span class=\"_ _8\"></span>read<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1f7f w600 h4e2\"><div class=\"t m4a x1ae h2bc y1f7d ff4 fs9d fc0 sc0 ls0 ws0\">Unicred<span class=\"_ _8\"></span>it<span class=\"_ _2b2\"> </span></div></td><td class=\"c x61e y1f7f w601 h4e2\"><div class=\"t m4a x1ae h2bc y1f7d ff4 fs9d fc0 sc0 ls0 ws0\">Anti<span class=\"_ _8\"></span>c<span class=\"_ _0\"></span>ipi <span class=\"_ _1\"></span>export<span class=\"_ _2b2\"> </span></div></td><td class=\"c x61f y1f80 w602 h4e2\"><div class=\"t m4a x1ae h2bc y1f7d ff4 fs9d fc0 sc0 lse4 ws0\">15.000<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x620 y1f80 w5fe h4e2\"><div class=\"t m4a x1ae h2bc y1f7d ff4 fs9d fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x621 y1f80 w602 h4e2\"><div class=\"t m4a x1ae h2bc y1f7d ff4 fs9d fc0 sc0 lse4 ws0\">15.000<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x622 y1f80 w603 h4e2\"><div class=\"t m4a x1ae h2bc y1f7d ff4 fs9d fc0 sc0 ls0 ws0\">0<span class=\"_ _40\"> </span>Euri<span class=\"_ _1\"></span>bor + sp<span class=\"_ _8\"></span>read<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1f81 w1e1 h2bd\"><div class=\"t m4a xe7 h2bc y13aa ff4 fs9d fc0 sc0 ls0 ws0\">Unicred<span class=\"_ _8\"></span>it<span class=\"_ _2b2\"> </span></div></td><td class=\"c x623 y1f82 w604 h4e2\"><div class=\"t m4a x1ae h2bc y1f7d ff4 fs9d fc0 sc0 ls0 ws0\">An<span class=\"_ _8\"></span>ticipi finan<span class=\"_ _8\"></span>zia<span class=\"_ _0\"></span>ri<span class=\"_ _2b2\"> </span></div></td><td class=\"c x624 y1f82 w605 h4e2\"><div class=\"t m4a x1ae h2bc y1f7d ff4 fs9d fc0 sc0 lse4 ws0\">8.<span class=\"_ _0\"></span>000<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x625 y1f82 w5fe h4e2\"><div class=\"t m4a x1ae h2bc y1f7d ff4 fs9d fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x626 y1f82 w606 h4e2\"><div class=\"t m4a x1ae h2bc y1f7d ff4 fs9d fc0 sc0 lse4 ws0\">8.000<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x627 y1f82 w607 h4e2\"><div class=\"t m4a x1ae h2bc y1f7d ff4 fs9d fc0 sc0 ls0 ws0\">0<span class=\"_ _4\"> </span>Eur<span class=\"_ _1\"></span>ibor + s<span class=\"_ _1\"></span>pr<span class=\"_ _8\"></span>ea<span class=\"_ _0\"></span>d<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1f81 w1e1 h2bd\"><div class=\"t m4a xe7 h2bc y13ad ff4 fs9d fc0 sc0 ls0 ws0\">Intesa San P<span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>lo<span class=\"_ _2b2\"> </span></div></td><td class=\"c x623 y1f83 w604 h4e2\"><div class=\"t m4a x1ae h2bc y1f7d ff4 fs9d fc0 sc0 ls0 ws0\">An<span class=\"_ _8\"></span>ticipi finan<span class=\"_ _8\"></span>zia<span class=\"_ _0\"></span>ri<span class=\"_ _2b2\"> </span></div></td><td class=\"c x628 y1f83 w608 h4e2\"><div class=\"t m4a x1ae h2bc y1f7d ff4 fs9d fc0 sc0 lse4 ws0\">25.<span class=\"_ _0\"></span>000<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x629 y1f83 w5fe h4e2\"><div class=\"t m4a x1ae h2bc y1f7d ff4 fs9d fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x62a y1f83 w609 h4e2\"><div class=\"t m4a x1ae h2bc y1f7d ff4 fs9d fc0 sc0 lse4 ws0\">25.<span class=\"_ _0\"></span>000<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x62b y1f83 w5ff h4e2\"><div class=\"t m4a x1ae h2bc y1f7d ff4 fs9d fc0 sc0 ls0 ws0\">0<span class=\"_ _40\"> </span>Euri<span class=\"_ _8\"></span>bor + spr<span class=\"_ _8\"></span>ea<span class=\"_ _0\"></span>d<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1f84 w60a h4e2\"><div class=\"t m4a x1ae h2bc y1f7d ff4 fs9d fc0 sc0 ls0 ws0\">Intesa San P<span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>lo<span class=\"_ _2b2\"> </span></div></td><td class=\"c x62c y1f84 w60b h4e2\"><div class=\"t m4a x1ae h2bc y1f7d ff4 fs9d fc0 sc0 ls0 ws0\">Fi<span class=\"_ _8\"></span>do -<span class=\"_ _0\"></span> sco<span class=\"_ _0\"></span>perto c/c<span class=\"_ _2b2\"> </span></div></td><td class=\"c x62d y1f85 w60c h4e2\"><div class=\"t m4a x1ae h2bc y1f7d ff4 fs9d fc0 sc0 lse4 ws0\">1.000<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x62e y1f85 w5fe h4e2\"><div class=\"t m4a x1ae h2bc y1f7d ff4 fs9d fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x62f y1f85 w605 h4e2\"><div class=\"t m4a x1ae h2bc y1f7d ff4 fs9d fc0 sc0 lse4 ws0\">1.<span class=\"_ _0\"></span>000<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x630 y1f85 w60d h4e2\"><div class=\"t m4a x1ae h2bc y1f7d ff4 fs9d fc0 sc0 ls0 ws0\">0<span class=\"_ _40\"> </span>Eur<span class=\"_ _1\"></span>ibor + s<span class=\"_ _1\"></span>pr<span class=\"_ _8\"></span>ea<span class=\"_ _0\"></span>d<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1f81 w1e1 h2bd\"><div class=\"t m4a xe7 h2bc y13b1 ff4 fs9d fc0 sc0 ls0 ws0\">Credem<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x62d y1f86 w60c h4e2\"><div class=\"t m4a x1ae h2bc y1f7d ff4 fs9d fc0 sc0 lse4 ws0\">4.000<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x62e y1f86 w5fe h4e2\"><div class=\"t m4a x1ae h2bc y1f7d ff4 fs9d fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x62f y1f86 w605 h4e2\"><div class=\"t m4a x1ae h2bc y1f7d ff4 fs9d fc0 sc0 lse4 ws0\">4.<span class=\"_ _0\"></span>000<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x630 y1f86 w60d h4e2\"><div class=\"t m4a x1ae h2bc y1f7d ff4 fs9d fc0 sc0 ls0 ws0\">0<span class=\"_ _40\"> </span>Eur<span class=\"_ _1\"></span>ibor + s<span class=\"_ _1\"></span>pr<span class=\"_ _8\"></span>ea<span class=\"_ _0\"></span>d<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1f81 w1e1 h2bd\"><div class=\"t m4a xe7 h2ba y13b3 ff6 fs9d fc0 sc0 ls0 ws0\">Totale<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x631 y1f87 w60e h4da\"><div class=\"t m4a x1ae h2ba y1ec2 ff6 fs9d fc0 sc0 lse4 ws0\">203.000<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x632 y1f87 w60f h4da\"><div class=\"t m4a x1ae h2ba y1ec2 ff6 fs9d fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x633 y1f87 w610 h4da\"><div class=\"t m4a x1ae h2ba y1ec2 ff6 fs9d fc0 sc0 ls0 ws0\">203.000<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x634 y1f87 w5fe h4da\"><div class=\"t m4a x1ae h2ba y1ec2 ff6 fs9d fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x423 y1f81 w1e1 h2bd\"><div class=\"t m4a xaf h2c0 y13b5 ff12 fs9e fc0 sc0 ls0 ws0\">(mi<span class=\"_ _0\"></span>gliaia di<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>ur<span class=\"_ _8\"></span>o)<span class=\"_ _2b2\"> </span></div></td></tr></table></div><table class=\"s w611 h51c\" id=\"_8dccd4a1-862d-4dd4-acd4-2b18309a8b22\"><tr><td></td><td></td><td class=\"c x635 y1f89 w612 h51d\"><div class=\"t m4b x1ae h2c2 y1f88 ff6 fs9f fc0 sc0 ls0 ws0\">di cu<span class=\"_ _0\"></span>i con<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x636 y1f89 w612 h51d\"><div class=\"t m4b x1ae h2c2 y1f88 ff6 fs9f fc0 sc0 ls0 ws0\">di cu<span class=\"_ _0\"></span>i con<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x637 y1f8a w613 h4d3\"><div class=\"t m4b x1ae h2c2 y1f88 ff6 fs9f fc0 sc0 ls0 ws0\">parti<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x638 y1f8a w613 h4d3\"><div class=\"t m4b x1ae h2c2 y1f88 ff6 fs9f fc0 sc0 ls0 ws0\">parti<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td class=\"c x423 y1f8b w1e5 h2c1\"><div class=\"t m4b x16f h2c2 y13bf ff6 fs9f fc0 sc0 ls0 ws0\">al 3<span class=\"_ _1\"></span>1.12.2024<span class=\"_ _2b2\"> </span></div></td><td class=\"c x639 y1f8c w614 h4d3\"><div class=\"t m4b x1ae h2c2 y1f88 ff6 fs9f fc0 sc0 ls0 ws0\">co<span class=\"_ _0\"></span>rr<span class=\"_ _8\"></span>elate<span class=\"_ _2b2\"> </span></div></td><td class=\"c x423 y1f8b w1e5 h2c1\"><div class=\"t m4b x172 h2c2 y13bf ff6 fs9f fc0 sc0 ls0 ws0\">al 3<span class=\"_ _1\"></span>1.12.2023<span class=\"_ _2b2\"> </span></div></td><td class=\"c x63a y1f8c w614 h4d3\"><div class=\"t m4b x1ae h2c2 y1f88 ff6 fs9f fc0 sc0 ls0 ws0\">co<span class=\"_ _0\"></span>rr<span class=\"_ _8\"></span>elate<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1f8d w1e5 h2c3\"><div class=\"t m4b xe7 h2c4 y13c3 ff4 fs9f fc0 sc0 ls0 ws0\">(A<span class=\"_ _8\"></span>) Disp<span class=\"_ _8\"></span>o<span class=\"_ _0\"></span>nib<span class=\"_ _8\"></span>ilit\u00e0 liq<span class=\"_ _8\"></span>uid<span class=\"_ _8\"></span>e presso banch<span class=\"_ _1\"></span>e </div></td><td class=\"c x63b y1f8f w615 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 lse5 ws0\">361.334<span class=\"_ _2b2\"> </span></div></td><td class=\"c x63c y1f8f w616 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x63d y1f8f w617 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 lse5 ws0\">224.<span class=\"_ _0\"></span>876<span class=\"_ _2b2\"> </span></div></td><td class=\"c x63e y1f8f w618 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1f8d w1e5 h2c3\"><div class=\"t m4b xe7 h2c4 y13c6 ff4 fs9f fc0 sc0 ls0 ws0\">(B)<span class=\"_ _8\"></span> Altre d<span class=\"_ _8\"></span>isponi<span class=\"_ _1\"></span>bi<span class=\"_ _1\"></span>lit\u00e0 liq<span class=\"_ _8\"></span>uid<span class=\"_ _8\"></span>e equi<span class=\"_ _1\"></span>valenti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x63f y1f90 w618 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x640 y1f90 w616 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x641 y1f90 w616 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x642 y1f90 w618 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1f8d w1e5 h2c3\"><div class=\"t m4b xe7 h2c4 y13c9 ff4 fs9f fc0 sc0 ls0 ws0\">(C) <span class=\"_ _1\"></span>Tito<span class=\"_ _0\"></span>li d<span class=\"_ _8\"></span>etenu<span class=\"_ _1\"></span>ti p<span class=\"_ _8\"></span>er la neg<span class=\"_ _8\"></span>o<span class=\"_ _0\"></span>zia<span class=\"_ _0\"></span>zione<span class=\"_ _2b2\"> </span></div></td><td class=\"c x63f y1f91 w618 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x640 y1f91 w616 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x641 y1f91 w616 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x642 y1f91 w618 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1f8d w1e5 h2c3\"><div class=\"t m4b xe7 h2c2 y13cb ff6 fs9f fc0 sc0 ls0 ws0\">(D) L<span class=\"_ _0\"></span>iquidit\u00e0 (A)+(<span class=\"_ _0\"></span>B)+(<span class=\"_ _0\"></span>C<span class=\"_ _0\"></span>)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x643 y1f92 w619 h4fe\"><div class=\"t m4b x1ae h2c2 y1ec2 ff6 fs9f fc0 sc0 ls0 ws0\">361.334<span class=\"_ _2b2\"> </span></div></td><td class=\"c x644 y1f92 w616 h4fe\"><div class=\"t m4b x1ae h2c2 y1ec2 ff6 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x645 y1f92 w61a h4fe\"><div class=\"t m4b x1ae h2c2 y1ec2 ff6 fs9f fc0 sc0 ls0 ws0\">224.876<span class=\"_ _2b2\"> </span></div></td><td class=\"c x646 y1f92 w618 h4fe\"><div class=\"t m4b x1ae h2c2 y1ec2 ff6 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1f8d w1e5 h2c3\"><div class=\"t m4b xe7 h2c2 y13cd ff6 fs9f fc0 sc0 ls0 ws0\">(E<span class=\"_ _0\"></span>) C<span class=\"_ _0\"></span>redit<span class=\"_ _8\"></span>i finan<span class=\"_ _0\"></span>zi<span class=\"_ _1\"></span>ari<span class=\"_ _8\"></span> c<span class=\"_ _0\"></span>orrenti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x63f y1f93 w618 h4fe\"><div class=\"t m4b x1ae h2c2 y1ec2 ff6 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x640 y1f93 w616 h4fe\"><div class=\"t m4b x1ae h2c2 y1ec2 ff6 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x641 y1f93 w616 h4fe\"><div class=\"t m4b x1ae h2c2 y1ec2 ff6 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x642 y1f93 w618 h4fe\"><div class=\"t m4b x1ae h2c2 y1ec2 ff6 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1f8d w1e5 h2c3\"><div class=\"t m4b xe7 h2c4 y13cf ff4 fs9f fc0 sc0 ls0 ws0\">(F<span class=\"_ _8\"></span>) Deb<span class=\"_ _1\"></span>iti finan<span class=\"_ _1\"></span>ziari correnti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x63f y1f94 w618 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x640 y1f94 w616 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x641 y1f94 w616 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x642 y1f94 w618 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1f8d w1e5 h2c3\"><div class=\"t m4b xe7 h2c4 y13d1 ff15 fs9f fc0 sc0 ls0 ws0\">(G<span class=\"_ _8\"></span>) Parte corren<span class=\"_ _8\"></span>te dell\u2019<span class=\"_ _8\"></span>ind<span class=\"_ _8\"></span>ebitamen<span class=\"_ _1\"></span>to f<span class=\"_ _0\"></span>inanzario n<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span>n <span class=\"_ _1\"></span>co<span class=\"_ _0\"></span>rren<span class=\"_ _8\"></span>te<span class=\"_ _2b2\"> </span></div></td><td class=\"c x643 y1f95 w61b h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">(2<span class=\"_ _1\"></span>0.275)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x647 y1f95 w616 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x648 y1f95 w61c h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">(<span class=\"_ _1\"></span>19.659)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x649 y1f95 w616 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1f8d w1e5 h2c3\"><div class=\"t m4b xe7 h2c4 y13d3 ff4 fs9f fc0 sc0 ls0 ws0\">(H<span class=\"_ _8\"></span>) Al<span class=\"_ _8\"></span>tri deb<span class=\"_ _8\"></span>iti finanzi<span class=\"_ _1\"></span>ari co<span class=\"_ _0\"></span>rren<span class=\"_ _8\"></span>ti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x64a y1f96 w61d h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">(1<span class=\"_ _1\"></span>.732)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x64b y1f96 w616 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x64c y1f96 w61e h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">(2.549)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x64d y1f96 w618 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1f8d w1e5 h2c3\"><div class=\"t m4b xe7 h2c2 y13d5 ff6 fs9f fc0 sc0 ls0 ws0\">(I<span class=\"_ _0\"></span>) In<span class=\"_ _0\"></span>deb<span class=\"_ _0\"></span>itamento finan<span class=\"_ _0\"></span>ziar<span class=\"_ _8\"></span>io c<span class=\"_ _0\"></span>orrente (F)+(G)+(<span class=\"_ _0\"></span>H)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x64e y1f97 w61f h4fe\"><div class=\"t m4b x1ae h2c2 y1ec2 ff6 fs9f fc0 sc0 ls0 ws0\">(22.007)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x64f y1f97 w618 h4fe\"><div class=\"t m4b x1ae h2c2 y1ec2 ff6 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x650 y1f97 w61f h4fe\"><div class=\"t m4b x1ae h2c2 y1ec2 ff6 fs9f fc0 sc0 ls0 ws0\">(22.208)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x651 y1f97 w616 h4fe\"><div class=\"t m4b x1ae h2c2 y1ec2 ff6 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1f8d w1e5 h2c3\"><div class=\"t m4b xe7 h2c2 y13d7 ff6 fs9f fc0 sc0 ls0 ws0\">(J)<span class=\"_ _0\"></span> In<span class=\"_ _0\"></span>deb<span class=\"_ _0\"></span>it<span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>men<span class=\"_ _0\"></span>to finan<span class=\"_ _0\"></span>ziar<span class=\"_ _8\"></span>io c<span class=\"_ _0\"></span>orre<span class=\"_ _1\"></span>nte netto Liqu<span class=\"_ _0\"></span>idi<span class=\"_ _1\"></span>t\u00e0 (D)+(<span class=\"_ _0\"></span>E)<span class=\"_ _0\"></span>+(I<span class=\"_ _0\"></span>)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x643 y1f98 w619 h4fe\"><div class=\"t m4b x1ae h2c2 y1ec2 ff6 fs9f fc0 sc0 ls0 ws0\">339.327<span class=\"_ _2b2\"> </span></div></td><td class=\"c x644 y1f98 w616 h4fe\"><div class=\"t m4b x1ae h2c2 y1ec2 ff6 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x645 y1f98 w61a h4fe\"><div class=\"t m4b x1ae h2c2 y1ec2 ff6 fs9f fc0 sc0 ls0 ws0\">202.668<span class=\"_ _2b2\"> </span></div></td><td class=\"c x646 y1f98 w618 h4fe\"><div class=\"t m4b x1ae h2c2 y1ec2 ff6 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1f99 w620 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">(K<span class=\"_ _8\"></span>) Deb<span class=\"_ _8\"></span>iti f<span class=\"_ _0\"></span>in<span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>nziari <span class=\"_ _1\"></span>non corren<span class=\"_ _1\"></span>ti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x652 y1f99 w621 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">(5<span class=\"_ _1\"></span>64.870)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x653 y1f99 w616 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x654 y1f99 w622 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">(503.492)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x655 y1f99 w618 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1f9a w623 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">(L) <span class=\"_ _1\"></span>Obb<span class=\"_ _8\"></span>ligazioni em<span class=\"_ _8\"></span>esse<span class=\"_ _2b2\"> </span></div></td><td class=\"c x656 y1f9a w618 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x657 y1f9a w618 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x658 y1f9a w618 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x659 y1f9a w618 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1f9b w624 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">(M<span class=\"_ _8\"></span>) A<span class=\"_ _8\"></span>ltri d<span class=\"_ _8\"></span>ebiti n<span class=\"_ _8\"></span>o<span class=\"_ _0\"></span>n co<span class=\"_ _0\"></span>rren<span class=\"_ _8\"></span>ti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x65a y1f9b w61d h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">(2<span class=\"_ _1\"></span>.787)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x65b y1f9b w618 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x65c y1f9b w625 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">(2.384)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x65d y1f9b w618 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1f9c w626 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">(N)<span class=\"_ _1\"></span> Debi<span class=\"_ _8\"></span>ti c<span class=\"_ _0\"></span>ommerciali n<span class=\"_ _8\"></span>o<span class=\"_ _0\"></span>n co<span class=\"_ _0\"></span>rren<span class=\"_ _8\"></span>ti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x65e y1f9c w61b h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">(2<span class=\"_ _1\"></span>9.941)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x65f y1f9c w618 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x660 y1f9c w627 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">(<span class=\"_ _1\"></span>19.065)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x661 y1f9c w618 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1f9d w628 h4fe\"><div class=\"t m4b x1ae h2c2 y1ec2 ff6 fs9f fc0 sc0 ls0 ws0\">(O)<span class=\"_ _0\"></span> Ind<span class=\"_ _0\"></span>ebitamento f<span class=\"_ _0\"></span>inanziari<span class=\"_ _8\"></span>o<span class=\"_ _0\"></span> no<span class=\"_ _0\"></span>n c<span class=\"_ _0\"></span>orrente (K)+(<span class=\"_ _0\"></span>L<span class=\"_ _0\"></span>)+(<span class=\"_ _0\"></span>M)<span class=\"_ _0\"></span>+(<span class=\"_ _0\"></span>N)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x662 y1f9d w629 h4fe\"><div class=\"t m4b x1ae h2c2 y1ec2 ff6 fs9f fc0 sc0 ls0 ws0\">(597.598)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x663 y1f9d w618 h4fe\"><div class=\"t m4b x1ae h2c2 y1ec2 ff6 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x664 y1f9d w62a h4fe\"><div class=\"t m4b x1ae h2c2 y1ec2 ff6 fs9f fc0 sc0 ls0 ws0\">(524.941)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x665 y1f9d w618 h4fe\"><div class=\"t m4b x1ae h2c2 y1ec2 ff6 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x666 y1f9e w62b h51e\"><div class=\"t m4b x1ae h2c2 y1ec2 ff6 fs9f fc0 sc0 ls0 ws0\">(P<span class=\"_ _0\"></span>)<span class=\"_ _0\"></span> Totale Indeb<span class=\"_ _0\"></span>it<span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>men<span class=\"_ _0\"></span>to Fi<span class=\"_ _8\"></span>n<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>ziar<span class=\"_ _8\"></span>io Netto co<span class=\"_ _0\"></span>me d<span class=\"_ _0\"></span>a orinetamenti ESMA<span class=\"_ _2b2\"> </span></div></td><td class=\"c x667 y1f9f w62a h4fe\"><div class=\"t m4b x1ae h2c2 y1ec2 ff6 fs9f fc0 sc0 ls0 ws0\">(258.271)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x668 y1f9f w618 h4fe\"><div class=\"t m4b x1ae h2c2 y1ec2 ff6 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x669 y1f9f w62a h4fe\"><div class=\"t m4b x1ae h2c2 y1ec2 ff6 fs9f fc0 sc0 ls0 ws0\">(322.273)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x66a y1f9f w616 h4fe\"><div class=\"t m4b x1ae h2c2 y1ec2 ff6 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x666 y1fa0 w62c h4fe\"><div class=\"t m4b x1ae h2c2 y1ec2 ff6 fs9f fc0 sc0 ls0 ws0\">(J)<span class=\"_ _0\"></span>+(<span class=\"_ _0\"></span>O)<span class=\"_ _2b2\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1af y1fa1 w62d h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">(Q<span class=\"_ _1\"></span>) S<span class=\"_ _8\"></span>trum<span class=\"_ _8\"></span>enti Der<span class=\"_ _8\"></span>iva<span class=\"_ _0\"></span>ti Co<span class=\"_ _0\"></span>rren<span class=\"_ _8\"></span>ti e No<span class=\"_ _0\"></span>n Co<span class=\"_ _0\"></span>rren<span class=\"_ _8\"></span>ti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x66b y1fa1 w616 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x66c y1fa1 w618 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x66d y1fa1 w618 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x66e y1fa1 w618 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1fa2 w62e h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">(R)<span class=\"_ _8\"></span> C<span class=\"_ _0\"></span>redi<span class=\"_ _8\"></span>ti f<span class=\"_ _0\"></span>inanz<span class=\"_ _8\"></span>ia<span class=\"_ _0\"></span>ri n<span class=\"_ _8\"></span>o<span class=\"_ _0\"></span>n co<span class=\"_ _0\"></span>rr<span class=\"_ _1\"></span>enti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x66f y1fa2 w616 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x670 y1fa2 w618 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x671 y1fa2 w618 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x672 y1fa2 w616 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1fa3 w62f h4d6\"><div class=\"t m4b x1ae h2c2 y1ec2 ff6 fs9f fc0 sc0 ls0 ws0\">(S<span class=\"_ _0\"></span>)<span class=\"_ _0\"></span> Totale Indeb<span class=\"_ _0\"></span>it<span class=\"_ _1\"></span>amen<span class=\"_ _0\"></span>to Fi<span class=\"_ _1\"></span>nan<span class=\"_ _0\"></span>ziar<span class=\"_ _8\"></span>io Netto Gr<span class=\"_ _8\"></span>u<span class=\"_ _0\"></span>pp<span class=\"_ _0\"></span>o E<span class=\"_ _0\"></span>NAV (<span class=\"_ _0\"></span>P<span class=\"_ _0\"></span>)+(<span class=\"_ _0\"></span>Q)+(<span class=\"_ _0\"></span>'R)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x673 y1fa3 w62a h4d6\"><div class=\"t m4b x1ae h2c2 y1ec2 ff6 fs9f fc0 sc0 ls0 ws0\">(258.271)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x674 y1fa3 w618 h4d6\"><div class=\"t m4b x1ae h2c2 y1ec2 ff6 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x675 y1fa3 w630 h4d6\"><div class=\"t m4b x1ae h2c2 y1ec2 ff6 fs9f fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>322.273<span class=\"_ _1\"></span>)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x676 y1fa3 w618 h4d6\"><div class=\"t m4b x1ae h2c2 y1ec2 ff6 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x423 y1f8d w1e5 h2c3\"><div class=\"t m4b x176 h2c8 y13e5 ff12 fsa0 fc0 sc0 ls0 ws0\">(mi<span class=\"_ _0\"></span>gli<span class=\"_ _0\"></span>aia di <span class=\"_ _0\"></span>euro)</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-666": {
   "value": "20.<span class=\"ffa ls0\"> <span class=\"_ _113\"> </span><span class=\"ff3\">TFR e altri benefici ai dipendenti </span></span>Il <span class=\"_ _0\"></span>TFR <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>altri <span class=\"_ _0\"></span>benefici ai <span class=\"_ _0\"></span>dipendenti \u00e8 <span class=\"_ _0\"></span>pari <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>6.428 migliaia di <span class=\"_ _6\"></span>euro <span class=\"_ _0\"></span>ed \u00e8 <span class=\"_ _6\"></span>composto<span class=\"_ _8\"></span> <span class=\"_ _6\"></span>dal <span class=\"_ _0\"></span>Fondo di <span class=\"_ _0\"></span>Trattamento di<span class=\"_ _2b2\"> </span>Fine <span class=\"_ _0\"></span>Rapporto, disciplinato dall\u2019art. <span class=\"_ _0\"></span>2120 del <span class=\"_ _0\"></span>Codice civile, <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>accoglie la <span class=\"_ _0\"></span>stima dell\u2019obbligazione, determinata<span class=\"_ _2b2\"> </span>sulla base di <span class=\"_ _0\"></span>tecniche attuarial<span class=\"_ _1\"></span>i, dell\u2019ammontare da corrispondere ai dipendenti <span class=\"_ _0\"></span>del Gruppo ENAV <span class=\"_ _0\"></span>all\u2019atto della<span class=\"_ _2b2\"> </span>cessazione del ra<span class=\"_ _8\"></span>pporto di lavoro. La passivit\u00e0 <span class=\"_ _1\"></span>per TFR e altri b<span class=\"_ _1\"></span>enefici ai dipe<span class=\"_ _1\"></span>ndenti si \u00e8 co<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>\u00ec movimentata<span class=\"_ _1\"></span> nell\u2019eserciz<span class=\"_ _8\"></span>io:<span class=\"_ _2b2\"> </span>La <span class=\"_ _c\"></span>componente <span class=\"_ _c\"></span>finanzia<span class=\"_ _1\"></span>ria <span class=\"_ _c\"></span>dell\u2019accanto<span class=\"_ _8\"></span>namento <span class=\"_ _c\"></span>pari <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>1.<span class=\"_ _0\"></span><span class=\"ff3\">213 <span class=\"_ _c\"></span>migliaia<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>euro <span class=\"_ _c\"></span>\u00e8 <span class=\"_ _c\"></span>iscritta <span class=\"_ _c\"></span>negli <span class=\"_ _c\"></span>oneri <span class=\"_ _c\"></span>finanzia<span class=\"_ _1\"></span>ri.<span class=\"_ _2b2\"> </span></span>L\u2019utilizzo <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span>l fondo <span class=\"_ _8\"></span>TFR per 3.<span class=\"ff3\">842 miglia<span class=\"_ _8\"></span>ia di euro \u00e8 <span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>tato gen<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rato da <span class=\"_ _8\"></span>liquidazioni erogate <span class=\"_ _1\"></span>al p<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rsonale i<span class=\"_ _8\"></span>n uscita<span class=\"_ _2b2\"> </span></span>nel corso dell\u2019<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>sercizio e da a<span class=\"_ _1\"></span>nticipazioni eroga<span class=\"_ _1\"></span>te al personal<span class=\"_ _1\"></span>e che ne ha <span class=\"_ _8\"></span>f<span class=\"_ _0\"></span>atto richi<span class=\"_ _1\"></span>esta. La <span class=\"_ _8\"></span>differenza t<span class=\"_ _8\"></span>ra il <span class=\"_ _8\"></span>valore <span class=\"_ _8\"></span>dell\u2019accantonato <span class=\"_ _8\"></span>atteso <span class=\"_ _1\"></span>alla <span class=\"_ _8\"></span>fine d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _8\"></span>periodo <span class=\"_ _8\"></span>d\u2019<span class=\"_ _0\"></span>osservazio<span class=\"_ _8\"></span>ne con <span class=\"_ _8\"></span>il val<span class=\"_ _1\"></span>ore <span class=\"_ _8\"></span>attuale a<span class=\"_ _8\"></span>tteso<span class=\"_ _2b2\"> </span>delle prestazioni <span class=\"_ _0\"></span>pagabili in f<span class=\"_ _0\"></span>uturo, ricalcolato alla f<span class=\"_ _0\"></span>ine <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>periodo e <span class=\"_ _0\"></span>risultanti a <span class=\"_ _0\"></span>tale <span class=\"_ _0\"></span>data e <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>nuove <span class=\"_ _0\"></span>ipotesi<span class=\"_ _2b2\"> </span>valutative,  costitu<span class=\"ff7\">i<span class=\"_ _8\"></span>sce  l\u2019importo  degli <span class=\"_ _7\"> </span>(Utili)/Perdite <span class=\"_ _7\"> </span>attuariali.  Tale  calcol<span class=\"_ _8\"></span>o  ha  generato  n<span class=\"_ _1\"></span>el  202<span class=\"ff3\">4  <span class=\"ls2d\">un</span>  utile<span class=\"_ _2b2\"> </span></span></span>at<span class=\"ls0\">tuariale di Gruppo <span class=\"_ _1\"></span>per 372 migliaia di<span class=\"_ _1\"></span> euro.  </span>Si riepilogano di s<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>guito le principa<span class=\"_ _1\"></span>li assunzio<span class=\"_ _8\"></span>ni attuariali applica<span class=\"_ _1\"></span>te nel calcolo del <span class=\"_ _8\"></span>T<span class=\"_ _0\"></span>FR:<span class=\"_ _2b2\"> </span>Il <span class=\"_ _13\"> </span>tasso <span class=\"_ _12\"> </span>di <span class=\"_ _13\"> </span>attualizzazi<span class=\"_ _1\"></span>one <span class=\"_ _13\"> </span>utilizzato <span class=\"_ _12\"> </span>per <span class=\"_ _13\"> </span>la <span class=\"_ _12\"> </span>de<span class=\"_ _0\"></span>termi<span class=\"_ _8\"></span>nazione <span class=\"_ _13\"> </span>del <span class=\"_ _12\"> </span>v<span class=\"_ _0\"></span>alore <span class=\"_ _12\"> </span>attuale <span class=\"_ _12\"> </span>dell\u2019obbligazione <span class=\"_ _12\"> </span>\u00e8 <span class=\"_ _13\"> </span>stato<span class=\"_ _2b2\"> </span>determinato, <span class=\"_ _8\"></span>coerentemente <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>il par.<span class=\"_ _1\"></span> 8<span class=\"_ _1\"></span>3 <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span>llo <span class=\"_ _8\"></span>IAS <span class=\"_ _1\"></span>19, <span class=\"_ _8\"></span>dall\u2019Indice <span class=\"_ _8\"></span>I<span class=\"_ _0\"></span>Boxx <span class=\"_ _8\"></span>Corporate <span class=\"_ _8\"></span>AA con <span class=\"_ _8\"></span>duration <span class=\"_ _8\"></span>rilevata <span class=\"_ _8\"></span>alla<span class=\"_ _2b2\"> </span>data <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>valutazi<span class=\"_ _1\"></span>one <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>commis<span class=\"_ _1\"></span>urata <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>permanenza<span class=\"_ _8\"></span> <span class=\"_ _1\"></span>media <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>colletti<span class=\"_ _1\"></span>vo <span class=\"_ _8\"></span>oggetto <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>valuta<span class=\"_ _8\"></span>zione. <span class=\"_ _8\"></span>Il <span class=\"_ _8\"></span>tasso <span class=\"_ _8\"></span>annuo<table class=\"s w5b3 h514\" id=\"_82b09c31-66d8-4e26-83aa-b6f0052f87f2\"><tr><td></td><td class=\"c x5c3 y1f5a w5b4 h4fa\"><div class=\"t m46 x1ae h2a3 y1f59 ff6 fs96 fc0 sc0 ls0 ws0\">a<span class=\"_ _1\"></span>l 3<span class=\"_ _8\"></span>1<span class=\"_ _8\"></span>.12<span class=\"_ _8\"></span>.2<span class=\"_ _8\"></span>0<span class=\"_ _1\"></span>2<span class=\"_ _8\"></span>4<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5cf y1f5a w5b5 h4fa\"><div class=\"t m46 x1ae h2a3 y1f59 ff6 fs96 fc0 sc0 ls0 ws0\">a<span class=\"_ _8\"></span>l<span class=\"_ _0\"></span> 3<span class=\"_ _8\"></span>1<span class=\"_ _8\"></span>.1<span class=\"_ _8\"></span>2.2<span class=\"_ _8\"></span>0<span class=\"_ _8\"></span>23<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1f5b w5b6 h4fa\"><div class=\"t m46 x1ae h2a3 y1f59 ff6 fs96 fc0 sc0 ls0 ws0\">Pa<span class=\"_ _8\"></span>ssi<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _8\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _8\"></span>bene<span class=\"_ _0\"></span>fi<span class=\"_ _0\"></span>ci a<span class=\"_ _8\"></span>i<span class=\"_ _0\"></span> d<span class=\"_ _1\"></span>ipe<span class=\"_ _0\"></span>ndenti a<span class=\"_ _8\"></span> inzio periodo<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5d0 y1f5b w5b7 h4fa\"><div class=\"t m46 x1ae h2a3 y1f59 ff6 fs96 fc0 sc0 ls0 ws0\">3<span class=\"_ _8\"></span>9.4<span class=\"_ _8\"></span>2<span class=\"_ _8\"></span>9<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5d1 y1f5b w5b8 h4fa\"><div class=\"t m46 x1ae h2a3 y1f59 ff6 fs96 fc0 sc0 ls0 ws0\">40<span class=\"_ _8\"></span>.8<span class=\"_ _8\"></span>69<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1f5d w5b9 h4fe\"><div class=\"t m46 x1ae h2a5 y1f5c ff4 fs96 fc0 sc0 ls0 ws0\">Inte<span class=\"_ _0\"></span>res<span class=\"_ _0\"></span>t <span class=\"_ _1\"></span>cost<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5d2 y1f5d w5ba h4fe\"><div class=\"t m46 x1ae h2a5 y1f5c ff4 fs96 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>2<span class=\"_ _8\"></span>13<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5d3 y1f5d w5bb h4fe\"><div class=\"t m46 x1ae h2a5 y1f5c ff4 fs96 fc0 sc0 ls0 ws0\">1.7<span class=\"_ _8\"></span>3<span class=\"_ _1\"></span>4<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1f5f w5bc h4d6\"><div class=\"t m46 x1ae h2a5 y1f5e ff4 fs96 fc0 sc0 ls0 ws0\">(Util<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>)<span class=\"_ _0\"></span>/P<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>rdite<span class=\"_ _0\"></span> attua<span class=\"_ _8\"></span>ri<span class=\"_ _0\"></span>ali<span class=\"_ _6\"></span> <span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>u bene<span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ci de<span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ni<span class=\"_ _0\"></span>ti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5d4 y1f5f w5bd h4d6\"><div class=\"t m46 x1ae h2a5 y1f5e ff4 fs96 fc0 sc0 ls0 ws0\">(37<span class=\"_ _8\"></span>2<span class=\"_ _8\"></span>)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5d5 y1f5f w5be h4d6\"><div class=\"t m46 x1ae h2a5 y1f5e ff4 fs96 fc0 sc0 lse0 ws0\">225<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1f60 w5bf h4d6\"><div class=\"t m46 x1ae h2a5 y1f5e ff4 fs96 fc0 sc0 ls0 ws0\">Anti<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>pi<span class=\"_ _0\"></span>, erogazion<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span> ed a<span class=\"_ _8\"></span>l<span class=\"_ _6\"></span>tre var<span class=\"_ _8\"></span>i<span class=\"_ _0\"></span>azi<span class=\"_ _0\"></span>oni<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5d6 y1f60 w5c0 h4d6\"><div class=\"t m46 x1ae h2a5 y1f5e ff4 fs96 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>3<span class=\"_ _1\"></span>.8<span class=\"_ _1\"></span>4<span class=\"_ _8\"></span>2)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5d7 y1f60 w5c1 h4d6\"><div class=\"t m46 x1ae h2a5 y1f5e ff4 fs96 fc0 sc0 ls0 ws0\">(3.3<span class=\"_ _8\"></span>9<span class=\"_ _8\"></span>9)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1f61 w5c2 h4fb\"><div class=\"t m46 x1ae h2a3 y1f59 ff6 fs96 fc0 sc0 ls0 ws0\">Pa<span class=\"_ _8\"></span>ssi<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _8\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _8\"></span>bene<span class=\"_ _0\"></span>fi<span class=\"_ _0\"></span>ci a<span class=\"_ _8\"></span>i<span class=\"_ _0\"></span> d<span class=\"_ _1\"></span>ipe<span class=\"_ _0\"></span>ndenti a<span class=\"_ _8\"></span> fine<span class=\"_ _0\"></span> periodo<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5d0 y1f61 w5b7 h4fb\"><div class=\"t m46 x1ae h2a3 y1f59 ff6 fs96 fc0 sc0 ls0 ws0\">3<span class=\"_ _8\"></span>6.4<span class=\"_ _8\"></span>2<span class=\"_ _8\"></span>8<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5d1 y1f61 w5b8 h4fb\"><div class=\"t m46 x1ae h2a3 y1f59 ff6 fs96 fc0 sc0 ls0 ws0\">39<span class=\"_ _8\"></span>.4<span class=\"_ _8\"></span>29<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x5d8 y1da3 w5c3 h515\"><div class=\"t m46 x1ae h2a6 y1f62 ff12 fs97 fc0 sc0 ls0 ws0\">(migliaia<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>i euro)<span class=\"_ _2b2\"> </span></div></td></tr></table><table class=\"s w5a6 h513\" id=\"_d4a1b868-f42a-4dd2-8a96-dc9241e20164\"><tr><td></td><td class=\"c x5c3 y1f52 w5a7 h4fb\"><div class=\"t m47 x1ae h2a8 y1f51 ff6 fs98 fc0 sc0 ls0 ws0\">a<span class=\"_ _1\"></span>l 3<span class=\"_ _8\"></span>1<span class=\"_ _1\"></span>.1<span class=\"_ _8\"></span>2.2<span class=\"_ _8\"></span>0<span class=\"_ _8\"></span>24<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5c4 y1f52 w5a8 h4fb\"><div class=\"t m47 x1ae h2a8 y1f51 ff6 fs98 fc0 sc0 ls0 ws0\">al 3<span class=\"_ _8\"></span>1<span class=\"_ _8\"></span>.12<span class=\"_ _8\"></span>.2<span class=\"_ _8\"></span>0<span class=\"_ _8\"></span>23<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1f54 w5a9 h4d6\"><div class=\"t m47 x1ae h2aa y1f53 ff4 fs98 fc0 sc0 ls0 ws0\">Ta<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>so di attuali<span class=\"_ _0\"></span>zzazi<span class=\"_ _0\"></span>one<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5c5 y1f54 w5aa h4d6\"><div class=\"t m47 x1ae h2aa y1f53 ff4 fs98 fc0 sc0 ls0 ws0\">3<span class=\"_ _8\"></span>,<span class=\"_ _0\"></span>1<span class=\"_ _8\"></span>8%<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5c6 y1f54 w5ab h4d6\"><div class=\"t m47 x1ae h2aa y1f53 ff4 fs98 fc0 sc0 ls0 ws0\">3,0<span class=\"_ _8\"></span>8<span class=\"_ _1\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1f55 w5ac h4d6\"><div class=\"t m47 x1ae h2aa y1f53 ff4 fs98 fc0 sc0 ls0 ws0\">Ta<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>so di i<span class=\"_ _0\"></span>nf<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>azi<span class=\"_ _0\"></span>one<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5c7 y1f55 w5aa h4d6\"><div class=\"t m47 x1ae h2aa y1f53 ff4 fs98 fc0 sc0 ls0 ws0\">2<span class=\"_ _8\"></span>,<span class=\"_ _0\"></span>0<span class=\"_ _8\"></span>0%<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5c8 y1f55 w5ad h4d6\"><div class=\"t m47 x1ae h2aa y1f53 ff4 fs98 fc0 sc0 ls0 ws0\">2,0<span class=\"_ _8\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1f56 w5ae h4d6\"><div class=\"t m47 x1ae h2aa y1f53 ff4 fs98 fc0 sc0 ls0 ws0\">Ta<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>so a<span class=\"_ _1\"></span>nnuo i<span class=\"_ _0\"></span>ncr<span class=\"_ _8\"></span>e<span class=\"_ _6\"></span>men<span class=\"_ _0\"></span>to T<span class=\"_ _8\"></span>FR<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5c9 y1f56 w5af h4d6\"><div class=\"t m47 x1ae h2aa y1f53 ff4 fs98 fc0 sc0 ls0 ws0\">3<span class=\"_ _8\"></span>,00<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5ca y1f56 w5b0 h4d6\"><div class=\"t m47 x1ae h2aa y1f53 ff4 fs98 fc0 sc0 ls0 ws0\">3,0<span class=\"_ _8\"></span>0<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1f57 w5b1 h4d6\"><div class=\"t m47 x1ae h2aa y1f53 ff4 fs98 fc0 sc0 ls0 ws0\">Ta<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>so a<span class=\"_ _1\"></span>tte<span class=\"_ _0\"></span>so di turnove<span class=\"_ _0\"></span>r<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5cb y1f57 w5aa h4d6\"><div class=\"t m47 x1ae h2aa y1f53 ff4 fs98 fc0 sc0 ls0 ws0\">4<span class=\"_ _8\"></span>,<span class=\"_ _0\"></span>0<span class=\"_ _8\"></span>0%<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5cc y1f57 w5ab h4d6\"><div class=\"t m47 x1ae h2aa y1f53 ff4 fs98 fc0 sc0 ls0 ws0\">4,0<span class=\"_ _8\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1f58 w5b2 h4d6\"><div class=\"t m47 x1ae h2aa y1f53 ff4 fs98 fc0 sc0 ls0 ws0\">Ta<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>so a<span class=\"_ _1\"></span>tte<span class=\"_ _0\"></span>so di e<span class=\"_ _0\"></span>roga<span class=\"_ _8\"></span>z<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>one<span class=\"_ _0\"></span> anticip<span class=\"_ _0\"></span>azion<span class=\"_ _0\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5cd y1f58 w5b0 h4d6\"><div class=\"t m47 x1ae h2aa y1f53 ff4 fs98 fc0 sc0 ls0 ws0\">2,0<span class=\"_ _8\"></span>0<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5ce y1f58 w5aa h4d6\"><div class=\"t m47 x1ae h2aa y1f53 ff4 fs98 fc0 sc0 ls0 ws0\">2<span class=\"_ _8\"></span>,<span class=\"_ _0\"></span>0<span class=\"_ _8\"></span>0%<span class=\"_ _2b2\"> </span></div></td></tr></table>di <span class=\"_ _8\"></span>incremento <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>TFR <span class=\"_ _8\"></span>\u00e8 pari<span class=\"_ _8\"></span> al<span class=\"_ _8\"></span> 75%<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>dell\u2019inflazione <span class=\"_ _8\"></span>pi\u00f9 <span class=\"_ _8\"></span>1,5 <span class=\"_ _8\"></span>punti <span class=\"_ _8\"></span>percentuali <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>conformit\u00e0 <span class=\"_ _8\"></span>all\u2019art. <span class=\"_ _8\"></span>2120 <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>Codice<span class=\"_ _2b2\"> </span>civile.<span class=\"_ _2b2\"> </span>Di seguito si forni<span class=\"_ _8\"></span>sce l\u2019analisi di sensiti<span class=\"_ _1\"></span>vit\u00e0 del TFR <span class=\"_ _1\"></span>rispetto alla variazi<span class=\"_ _8\"></span>one delle principali ipote<span class=\"_ _1\"></span>si attuariali. La durata media <span class=\"_ _8\"></span>f<span class=\"_ _0\"></span>inanziaria <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span>ll\u2019obbliga<span class=\"_ _1\"></span>zione per i piani<span class=\"_ _8\"></span> a benefici definititi<span class=\"_ _1\"></span> \u00e8 di 8,<span class=\"ff3\">3<span class=\"_ _0\"></span> anni. </span><table class=\"s w5e1 h519\" id=\"_bba6a299-2450-4a6a-bb1b-ad711f0e666b\"><tr><td></td><td></td><td class=\"c x604 y1f6e w5e2 h4d3\"><div class=\"t m48 x1ae h2ae y1f6d ff6 fs99 fc0 sc0 ls0 ws0\">Passivit\u00e0<span class=\"_ _8\"></span> per <span class=\"_ _8\"></span>be<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>fi<span class=\"_ _0\"></span>ci defi<span class=\"_ _0\"></span>niti ai <span class=\"_ _8\"></span>di<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>ndenti<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x605 y1f6f w5e3 h4d3\"><div class=\"t m48 x1ae h2ae y1f6d ff6 fs99 fc0 sc0 ls0 ws0\">del<span class=\"_ _0\"></span> Gruppo<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td class=\"c x606 y1f70 w5e4 h4fe\"><div class=\"t m48 x1ae h2ae y1f6d ff6 fs99 fc0 sc0 ls0 ws0\">al <span class=\"_ _8\"></span>31<span class=\"_ _8\"></span>.1<span class=\"_ _8\"></span>2.2<span class=\"_ _8\"></span>0<span class=\"_ _8\"></span>24<span class=\"_ _2b2\"> </span></div></td><td class=\"c x607 y1f70 w5e5 h4fe\"><div class=\"t m48 x1ae h2ae y1f6d ff6 fs99 fc0 sc0 ls0 ws0\">al <span class=\"_ _1\"></span>3<span class=\"_ _8\"></span>1.1<span class=\"_ _8\"></span>2<span class=\"_ _8\"></span>.20<span class=\"_ _8\"></span>2<span class=\"_ _8\"></span>3<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1f71 w5e6 h4d5\"><div class=\"t m48 x1ae h2b0 y1f6d ff4 fs99 fc0 sc0 ls0 ws0\">Ta<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>so di turnove<span class=\"_ _0\"></span>r <span class=\"_ _8\"></span>+ <span class=\"_ _8\"></span>1%<span class=\"_ _2b2\"> </span></div></td><td class=\"c x608 y1f71 w5e7 h4d5\"><div class=\"t m48 x1ae h2b0 y1f6d ff4 fs99 fc0 sc0 ls0 ws0\">3<span class=\"_ _8\"></span>6.9<span class=\"_ _8\"></span>6<span class=\"_ _1\"></span>8<span class=\"_ _2b2\"> </span></div></td><td class=\"c x609 y1f71 w5e8 h4d5\"><div class=\"t m48 x1ae h2b0 y1f6d ff4 fs99 fc0 sc0 ls0 ws0\">3<span class=\"_ _8\"></span>9.9<span class=\"_ _8\"></span>72<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1f72 w5e9 h4d5\"><div class=\"t m48 x1ae h2b0 y1f6d ff4 fs99 fc0 sc0 ls0 ws0\">Ta<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>so di turnove<span class=\"_ _0\"></span>r <span class=\"_ _8\"></span>-<span class=\"_ _0\"></span> 1<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td><td class=\"c x608 y1f72 w5e7 h4d5\"><div class=\"t m48 x1ae h2b0 y1f6d ff4 fs99 fc0 sc0 ls0 ws0\">3<span class=\"_ _8\"></span>6.7<span class=\"_ _8\"></span>7<span class=\"_ _1\"></span>2<span class=\"_ _2b2\"> </span></div></td><td class=\"c x609 y1f72 w5e8 h4d5\"><div class=\"t m48 x1ae h2b0 y1f6d ff4 fs99 fc0 sc0 ls0 ws0\">3<span class=\"_ _8\"></span>9.7<span class=\"_ _8\"></span>68<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1f73 w5ea h4d5\"><div class=\"t m48 x1ae h2b0 y1f6d ff4 fs99 fc0 sc0 ls0 ws0\">Ta<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>so di i<span class=\"_ _0\"></span>nf<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>azi<span class=\"_ _0\"></span>one<span class=\"_ _0\"></span> +<span class=\"_ _8\"></span> 0<span class=\"_ _8\"></span>,25<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td><td class=\"c x60a y1f73 w5eb h4d5\"><div class=\"t m48 x1ae h2b0 y1f6d ff4 fs99 fc0 sc0 ls0 ws0\">3<span class=\"_ _8\"></span>7.2<span class=\"_ _8\"></span>5<span class=\"_ _1\"></span>9<span class=\"_ _2b2\"> </span></div></td><td class=\"c x60b y1f73 w5ec h4d5\"><div class=\"t m48 x1ae h2b0 y1f6d ff4 fs99 fc0 sc0 ls0 ws0\">4<span class=\"_ _8\"></span>0.3<span class=\"_ _8\"></span>14<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1f74 w5ed h4d5\"><div class=\"t m48 x1ae h2b0 y1f6d ff4 fs99 fc0 sc0 ls0 ws0\">Ta<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>so di i<span class=\"_ _0\"></span>nf<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>azi<span class=\"_ _0\"></span>one<span class=\"_ _0\"></span> - 0<span class=\"_ _8\"></span>,25<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td><td class=\"c x60a y1f74 w5eb h4d5\"><div class=\"t m48 x1ae h2b0 y1f6d ff4 fs99 fc0 sc0 ls0 ws0\">3<span class=\"_ _8\"></span>6.4<span class=\"_ _8\"></span>9<span class=\"_ _1\"></span>3<span class=\"_ _2b2\"> </span></div></td><td class=\"c x60b y1f74 w5ec h4d5\"><div class=\"t m48 x1ae h2b0 y1f6d ff4 fs99 fc0 sc0 ls0 ws0\">3<span class=\"_ _8\"></span>9.4<span class=\"_ _8\"></span>41<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1f75 w5ee h4d5\"><div class=\"t m48 x1ae h2b0 y1f6d ff4 fs99 fc0 sc0 ls0 ws0\">Ta<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>so di attuali<span class=\"_ _0\"></span>zzazi<span class=\"_ _0\"></span>one<span class=\"_ _0\"></span> +<span class=\"_ _8\"></span> 0<span class=\"_ _8\"></span>,<span class=\"_ _0\"></span>2<span class=\"_ _8\"></span>5%<span class=\"_ _2b2\"> </span></div></td><td class=\"c x60c y1f75 w5eb h4d5\"><div class=\"t m48 x1ae h2b0 y1f6d ff4 fs99 fc0 sc0 ls0 ws0\">3<span class=\"_ _8\"></span>6<span class=\"_ _1\"></span>.27<span class=\"_ _8\"></span>5<span class=\"_ _2b2\"> </span></div></td><td class=\"c x60d y1f75 w5ef h4d5\"><div class=\"t m48 x1ae h2b0 y1f6d ff4 fs99 fc0 sc0 ls0 ws0\">3<span class=\"_ _8\"></span>9.1<span class=\"_ _8\"></span>9<span class=\"_ _8\"></span>3<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1f76 w5f0 h4d5\"><div class=\"t m48 x1ae h2b0 y1f6d ff4 fs99 fc0 sc0 ls0 ws0\">Ta<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>so di attuali<span class=\"_ _0\"></span>zzazi<span class=\"_ _0\"></span>one<span class=\"_ _0\"></span> - 0<span class=\"_ _8\"></span>,25<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td><td class=\"c x608 y1f76 w5e7 h4d5\"><div class=\"t m48 x1ae h2b0 y1f6d ff4 fs99 fc0 sc0 ls0 ws0\">3<span class=\"_ _8\"></span>7.4<span class=\"_ _8\"></span>9<span class=\"_ _1\"></span>0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x609 y1f76 w5e8 h4d5\"><div class=\"t m48 x1ae h2b0 y1f6d ff4 fs99 fc0 sc0 ls0 ws0\">4<span class=\"_ _8\"></span>0.5<span class=\"_ _8\"></span>76<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x60e y1da3 w5f1 h51a\"><div class=\"t m48 x1ae h2b1 y1f77 ff12 fs9a fc0 sc0 ls0 ws0\">(migliaia<span class=\"_ _0\"></span> di <span class=\"_ _0\"></span>euro)<span class=\"_ _2b2\"> </span></div></td></tr></table>2024<span class=\"_ _2b2\"> </span>2023<span class=\"_ _2b2\"> </span>Vari<span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>zi<span class=\"_ _8\"></span>o<span class=\"_ _0\"></span>ni<span class=\"_ _2b2\"> </span>%<span class=\"_ _2b2\"> </span>Salari e sti<span class=\"_ _8\"></span>pend<span class=\"_ _8\"></span>i,<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>i cui:<span class=\"_ _2b2\"> </span>retr<span class=\"_ _8\"></span>ibu<span class=\"_ _8\"></span>zio<span class=\"_ _0\"></span>ne <span class=\"_ _1\"></span>f<span class=\"_ _0\"></span>issa<span class=\"_ _2b2\"> </span>321.421<span class=\"_ _2b2\"> </span>309.<span class=\"_ _0\"></span>120<span class=\"_ _2b2\"> </span>12.301<span class=\"_ _2b2\"> </span>4,0%<span class=\"_ _2b2\"> </span>retr<span class=\"_ _8\"></span>ibu<span class=\"_ _8\"></span>zio<span class=\"_ _0\"></span>ne <span class=\"_ _1\"></span>variabi<span class=\"_ _1\"></span>le<span class=\"_ _2b2\"> </span>99.446<span class=\"_ _2b2\"> </span>94.<span class=\"_ _0\"></span>028<span class=\"_ _2b2\"> </span>5.418<span class=\"_ _2b2\"> </span>5,<span class=\"_ _8\"></span>8%<span class=\"_ _2b2\"> </span>Totale s<span class=\"_ _8\"></span>alari<span class=\"_ _8\"></span> e sti<span class=\"_ _8\"></span>p<span class=\"_ _0\"></span>end<span class=\"_ _0\"></span>i<span class=\"_ _2b2\"> </span>420.867<span class=\"_ _2b2\"> </span>403.148<span class=\"_ _2b2\"> </span>17.719<span class=\"_ _2b2\"> </span>4,<span class=\"_ _0\"></span>4%<span class=\"_ _2b2\"> </span>Oner<span class=\"_ _8\"></span>i so<span class=\"_ _0\"></span>cia<span class=\"_ _0\"></span>li<span class=\"_ _2b2\"> </span>135.141<span class=\"_ _2b2\"> </span>128.<span class=\"_ _0\"></span>690<span class=\"_ _2b2\"> </span>6.451<span class=\"_ _2b2\"> </span>5,0<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span>Trattamento d<span class=\"_ _1\"></span>i fine r<span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>pp<span class=\"_ _8\"></span>o<span class=\"_ _0\"></span>rto<span class=\"_ _2b2\"> </span>27.737<span class=\"_ _2b2\"> </span>25.<span class=\"_ _0\"></span>775<span class=\"_ _2b2\"> </span>1.962<span class=\"_ _2b2\"> </span>7,<span class=\"_ _8\"></span>6%<span class=\"_ _2b2\"> </span>Al<span class=\"_ _8\"></span>tri co<span class=\"_ _0\"></span>sti<span class=\"_ _2b2\"> </span>8.691<span class=\"_ _2b2\"> </span>10.<span class=\"_ _0\"></span>673<span class=\"_ _2b2\"> </span>(<span class=\"_ _8\"></span>1.<span class=\"_ _0\"></span>982)<span class=\"_ _2b2\"> </span>-18,<span class=\"_ _1\"></span>6%<span class=\"_ _2b2\"> </span>Totale costo del per<span class=\"_ _1\"></span>sonale<span class=\"_ _2b2\"> </span>592.436<span class=\"_ _2b2\"> </span>568.286<span class=\"_ _2b2\"> </span>24.150<span class=\"_ _2b2\"> </span>4,<span class=\"_ _0\"></span>2%<span class=\"_ _2b2\"> </span>(mi<span class=\"_ _0\"></span>gliai<span class=\"_ _0\"></span>a di e<span class=\"_ _0\"></span>ur<span class=\"_ _1\"></span>o)<span class=\"_ _2b2\"> </span>28.<span class=\"ffa ls0\"> <span class=\"_ _113\"> </span><span class=\"ff3\">Costo del personale<span class=\"_ _2b2\"> </span></span></span>Il <span class=\"_ _0\"></span>costo <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>pers<span class=\"_ _0\"></span>onale <span class=\"_ _0\"></span>ammonta<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>a <span class=\"_ _0\"></span>5<span class=\"lsa\">92</span>.436 <span class=\"_ _0\"></span>migliaia<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>euro <span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>registra <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>incremento di <span class=\"_ _6\"></span>24.150 <span class=\"_ _6\"></span>migliaia<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>euro<span class=\"_ _2b2\"> </span>(pari <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>+4,2<span class=\"ff7\">%), <span class=\"_ _0\"></span>rispetto <span class=\"_ _0\"></span>all\u2019esercizio precedente, <span class=\"_ _0\"></span>dovuto <span class=\"_ _0\"></span>sia <span class=\"_ _6\"></span>all\u2019increm<span class=\"_ _1\"></span>ento <span class=\"_ _0\"></span>retributivo <span class=\"_ _0\"></span>legato <span class=\"_ _0\"></span>alla riv<span class=\"_ _0\"></span>alutazio<span class=\"_ _8\"></span>ne<span class=\"_ _2b2\"> </span></span>del 2% <span class=\"_ _8\"></span>dei <span class=\"_ _1\"></span>minimi cont<span class=\"_ _8\"></span>rattuali, <span class=\"_ _8\"></span>in linea <span class=\"_ _8\"></span>con gli <span class=\"_ _1\"></span>accordi <span class=\"_ _1\"></span>siglati<span class=\"_ _8\"></span> nel mese <span class=\"_ _8\"></span>di novemb<span class=\"_ _1\"></span>re 20<span class=\"_ _1\"></span>22, ch<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"ls5\">al</span><span class=\"ff7\">l\u2019incremento <span class=\"_ _8\"></span>del<span class=\"_ _2b2\"> </span></span>traffico aereo as<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>istito che ha inciso <span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>ulla retri<span class=\"_ _1\"></span>buzione variabil<span class=\"_ _1\"></span>e del personale<span class=\"_ _8\"></span> operativo.<span class=\"ls6\">  </span>La <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>tribuzione<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>fi<span class=\"_ _8\"></span>ss<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>si <span class=\"_ _6\"></span>attesta <span class=\"_ _0\"></span>a <span class=\"_ _c\"></span>3<span class=\"_ _8\"></span>2<span class=\"_ _0\"></span>1.421 <span class=\"_ _0\"></span>migliaia <span class=\"_ _6\"></span>di <span class=\"_ _0\"></span>euro, <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>incremento <span class=\"_ _0\"></span>del <span class=\"_ _6\"></span><span class=\"ls40\">4,</span>0%, <span class=\"_ _6\"></span>rispetto <span class=\"_ _6\"></span>al <span class=\"_ _0\"></span>dato <span class=\"_ _6\"></span>emerso <span class=\"_ _0\"></span>nel<span class=\"_ _2b2\"> </span>2023, per <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>rivalutazi<span class=\"_ _1\"></span>one dei <span class=\"_ _0\"></span>minimi contrattuali del <span class=\"_ _0\"></span>2% che <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>prodotto due scatti, <span class=\"_ _0\"></span>uno a <span class=\"_ _0\"></span>decorrere dal <span class=\"_ _0\"></span>mese<span class=\"_ _2b2\"> </span>di sett<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>mbre <span class=\"_ _8\"></span>2023 e <span class=\"_ _8\"></span>l\u2019altro <span class=\"_ _1\"></span>dal mese <span class=\"_ _8\"></span>di lugl<span class=\"_ _8\"></span>io 2024 <span class=\"_ _8\"></span> per <span class=\"ff3\">gl<span class=\"_ _1\"></span>i a<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>anzamenti <span class=\"_ _8\"></span>nei livelli <span class=\"_ _8\"></span>di <span class=\"_ _1\"></span>inquadramento <span class=\"_ _8\"></span>contrattuale<span class=\"_ _2b2\"> </span></span>previsti <span class=\"_ _c\"></span>nel <span class=\"_ _d\"></span>CCNL <span class=\"_ _c\"></span>e <span class=\"_ _d\"></span>per <span class=\"_ _c\"></span><span class=\"ff7 ls5\">l\u2019<span class=\"_ _0\"></span></span>incremento <span class=\"_ _c\"></span>d<span class=\"ff7\">ell\u2019organico <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>Gruppo <span class=\"_ _d\"></span>che <span class=\"_ _c\"></span>si <span class=\"_ _d\"></span>attesta <span class=\"_ _c\"></span>a <span class=\"_ _d\"></span>+</span>68 <span class=\"_ _d\"></span>unit\u00e0 <span class=\"_ _c\"></span>medie <span class=\"_ _d\"></span>e <span class=\"_ _c\"></span>+<span class=\"_ _0\"></span>122 <span class=\"_ _c\"></span>unit\u00e0<span class=\"_ _2b2\"> </span>effettive,  rispetto <span class=\"_ _4\"> </span>al  2<span class=\"_ _0\"></span>023<span class=\"ls3\">, <span class=\"_ _4\"> </span></span>che  rif<span class=\"_ _0\"></span>lette  principalmente <span class=\"_ _4\"> </span>l<span class=\"_ _1\"></span>e <span class=\"_ _4\"> </span>assunzioni  de<span class=\"_ _0\"></span>l <span class=\"_ _4\"> </span>perso<span class=\"_ _8\"></span>nale <span class=\"_ _40\"> </span>operati<span class=\"_ _1\"></span>vo, <span class=\"_ _4\"> </span>tecnico  ed<span class=\"_ _2b2\"> </span>informatico, <span class=\"_ _8\"></span><span class=\"ff7\">chiudendo <span class=\"_ _8\"></span>l\u2019esercizio <span class=\"_ _8\"></span>202<span class=\"ff3\">4 con <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>organico <span class=\"_ _8\"></span>effettivo <span class=\"_ _8\"></span>di Grup<span class=\"_ _1\"></span>po <span class=\"_ _8\"></span>di 4.376 <span class=\"_ _8\"></span>unit\u00e0 <span class=\"_ _8\"></span>(4.254 unit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _8\"></span>effettive<span class=\"_ _2b2\"> </span></span></span>di Gruppo a fine<span class=\"_ _1\"></span> 2023)<span class=\"ls3\">. </span>La <span class=\"_ _b\"> </span>retribuzione <span class=\"_ _b\"> </span>variabile <span class=\"_ _b\"> </span>registra <span class=\"_ _b\"> </span>un  i<span class=\"_ _1\"></span>ncremento <span class=\"_ _7\"> </span>netto <span class=\"_ _b\"> </span>di <span class=\"_ _b\"> </span>5.418 <span class=\"_ _7\"> </span>migliaia <span class=\"_ _b\"> </span>di <span class=\"_ _b\"> </span>euro  str<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ttamente <span class=\"_ _b\"> </span>connesso <span class=\"_ _4d\"> </span>al<span class=\"_ _2b2\"> </span>maggior <span class=\"_ _4d\"> </span>traffico <span class=\"_ _4d\"> </span>aereo <span class=\"_ _d\"> </span>assistito <span class=\"_ _4d\"> </span>che <span class=\"_ _4d\"> </span>incide <span class=\"_ _4d\"> </span>nella <span class=\"_ _d\"></span>determinazione <span class=\"_ _4d\"> </span>del <span class=\"_ _4d\"> </span>premio <span class=\"_ _4d\"> </span>di <span class=\"_ _d\"> </span>ris<span class=\"_ _0\"></span>ultato, <span class=\"_ _d\"></span>nello <span class=\"_ _4d\"> </span>straordinario<span class=\"_ _2b2\"> </span>operativo e in<span class=\"_ _8\"></span> alcuni istituti contrat<span class=\"_ _1\"></span>tuali rigua<span class=\"_ _1\"></span>rdanti il p<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rsonale o<span class=\"_ _1\"></span>perativo CTA <span class=\"_ _8\"></span>(<span class=\"_ _0\"></span>Controllori <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span>l Traffico<span class=\"_ _8\"></span> Aereo) e<span class=\"_ _2b2\"> </span>FISO <span class=\"_ _6\"></span>(<span class=\"_ _0\"></span><span class=\"ff2\">Flight <span class=\"_ _6\"></span>Informati<span class=\"_ _1\"></span>on <span class=\"_ _6\"></span>Service <span class=\"_ _c\"></span>O<span class=\"_ _8\"></span>f<span class=\"_ _0\"></span>ficer<span class=\"ff3\">) <span class=\"_ _6\"></span>entrati <span class=\"_ _6\"></span>in <span class=\"_ _c\"></span>vigo<span class=\"_ _8\"></span>re<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>dal <span class=\"_ _6\"></span>1<span class=\"_ _0\"></span>\u00b0 <span class=\"_ _6\"></span>agosto <span class=\"_ _6\"></span>2024 <span class=\"_ _6\"></span>a <span class=\"_ _c\"></span>s<span class=\"_ _1\"></span>eguito <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>rinnovo <span class=\"_ _c\"></span>d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>lla <span class=\"_ _6\"></span>parte<span class=\"_ _2b2\"> </span></span></span>specifica <span class=\"_ _7\"> </span>dei <span class=\"_ _7\"> </span>servizi <span class=\"_ _7\"> </span>ATM <span class=\"_ _7\"> </span>diretti  e <span class=\"_ _7\"> </span>complem<span class=\"_ _1\"></span>entari <span class=\"_ _7\"> </span>del  CC<span class=\"_ _8\"></span>NL  del <span class=\"_ _7\"> </span>trasporto <span class=\"_ _b\"> </span>aereo. <span class=\"_ _7\"> </span>Tale  incr<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>mento <span class=\"_ _7\"> </span>\u00e8  sta<span class=\"_ _8\"></span>to<span class=\"_ _2b2\"> </span>parzialmente <span class=\"_ _0\"></span>compensato <span class=\"_ _0\"></span>dalla <span class=\"_ _6\"></span>riduzione <span class=\"_ _6\"></span>delle <span class=\"_ _0\"></span>ferie <span class=\"_ _6\"></span>maturate <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>non <span class=\"_ _6\"></span>godute, <span class=\"_ _6\"></span>per <span class=\"_ _c\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>maggiore <span class=\"_ _0\"></span>fruizione <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>tale<span class=\"_ _2b2\"> </span>istituto <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>il <span class=\"_ _c\"></span>minor <span class=\"_ _6\"></span>costo <span class=\"_ _6\"></span>delle <span class=\"_ _6\"></span>trasferte <span class=\"_ _6\"></span>che <span class=\"_ _6\"></span>aveva <span class=\"_ _6\"></span>visto <span class=\"_ _6\"></span>nell\u2019esercizio <span class=\"_ _6\"></span>precedente <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>maggior <span class=\"_ _6\"></span>costo <span class=\"_ _c\"></span>l<span class=\"_ _1\"></span>egato <span class=\"_ _6\"></span>alle<span class=\"_ _2b2\"> </span>trasferte di ti<span class=\"_ _1\"></span>po addestrativ<span class=\"_ _1\"></span>o del personale op<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rativo. Gli al<span class=\"_ _1\"></span>tri costi<span class=\"_ _1\"></span> del <span class=\"_ _8\"></span>personale registra<span class=\"_ _8\"></span>no un decr<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>mento n<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>tto di<span class=\"_ _8\"></span> 1.982 migli<span class=\"_ _1\"></span>aia di <span class=\"_ _8\"></span>euro, <span class=\"ff7\">rispetto all<span class=\"_ _1\"></span>\u2019esercizio <span class=\"_ _8\"></span>202<span class=\"ff3\">3<span class=\"ls3\">,<span class=\"_ _2b2\"> </span></span></span></span>su <span class=\"_ _d\"></span>cui <span class=\"_ _d\"></span>incide <span class=\"_ _c\"></span>il <span class=\"_ _d\"></span>minore <span class=\"_ _d\"></span><span class=\"ff7\">incentivo <span class=\"_ _c\"></span>all\u2019esodo <span class=\"_ _c\"></span>riconosciuto <span class=\"_ _c\"></span>al <span class=\"_ _d\"></span>personale <span class=\"_ _c\"></span>in <span class=\"_ _d\"></span>uscita <span class=\"_ _d\"></span>nel <span class=\"_ _d\"></span>corso <span class=\"_ _d\"></span>dell\u2019esercizio <span class=\"_ _c\"></span>che <span class=\"_ _c\"></span>ha<span class=\"_ _2b2\"> </span></span>interessato  del <span class=\"_ _4\"> </span>personale  con <span class=\"_ _4\"> </span>profili <span class=\"_ _4\"> </span>retributivi <span class=\"_ _4\"> </span>inferiori <span class=\"_ _4\"> </span><span class=\"ff7\">rispetto<span class=\"_ _8\"></span> <span class=\"_ _40\"> </span>l\u2019esercizio  a <span class=\"_ _4\"> </span>confronto <span class=\"_ _4\"> </span>e <span class=\"_ _4\"> </span>il  termine<span class=\"_ _0\"></span><span class=\"ff3\"> <span class=\"_ _4\"> </span>del<span class=\"_ _2b2\"> </span></span></span>programma <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>esodo <span class=\"_ _6\"></span>denominato <span class=\"_ _0\"></span>\u201c<span class=\"_ _0\"></span>isopen<span class=\"_ _1\"></span>sione\u201d <span class=\"_ _0\"></span>disciplinato <span class=\"_ _6\"></span>dalla <span class=\"_ _0\"></span>Legge <span class=\"_ _6\"></span>92/2012 <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>cui <span class=\"_ _6\"></span>scadenza<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>era <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>issata <span class=\"_ _0\"></span>il<span class=\"_ _2b2\"> </span>30 <span class=\"_ _6\"></span>novembre <span class=\"_ _c\"></span>2<span class=\"_ _1\"></span>024. <span class=\"_ _6\"></span>T<span class=\"_ _0\"></span>ali <span class=\"_ _6\"></span>decrementi <span class=\"_ _6\"></span>sono <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>tati <span class=\"_ _6\"></span>parzialmente <span class=\"_ _6\"></span>compens<span class=\"_ _0\"></span>ati <span class=\"_ _6\"></span>dal <span class=\"_ _c\"></span>mag<span class=\"_ _8\"></span>gior <span class=\"_ _c\"></span>costo <span class=\"_ _c\"></span><span class=\"ff7\">d<span class=\"_ _8\"></span>ell\u2019assicurazione<span class=\"_ _2b2\"> </span></span>sanitaria del p<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rsonale del <span class=\"_ _8\"></span>Gruppo <span class=\"_ _0\"></span>che riflett<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> le condizioni di m<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rcato. Nella tabella<span class=\"_ _1\"></span> seguente vien<span class=\"_ _1\"></span>e riportato l\u2019organico<span class=\"_ _8\"></span> aziendale del Gruppo<span class=\"_ _1\"></span> suddiviso p<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>r categoria pro<span class=\"_ _8\"></span>fessionale:<table class=\"s w799 h535\" id=\"_24366f25-2a69-439a-86d4-6572e4b411f8\"><tr><td class=\"c x1af y203b w79a h536\"><div class=\"t m55 x1ae h306 y203a ff6 fsb5 fc0 sc0 ls0 ws0\">Or<span class=\"_ _8\"></span>g<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>ico<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7d3 y203b w79b h536\"><div class=\"t m55 x1ae h306 y203a ff6 fsb5 fc0 sc0 lsfb ws0\">2024<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7d4 y203b w79b h536\"><div class=\"t m55 x1ae h306 y203a ff6 fsb5 fc0 sc0 lsfb ws0\">2023<span class=\"_ _2b2\"> </span></div></td><td class=\"c x53b y203c w1f5 h307\"><div class=\"t m55 x56 h306 y14fa ff6 fsb5 fc0 sc0 ls0 ws0\">Variaz<span class=\"_ _8\"></span>ion<span class=\"_ _0\"></span>e<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x53b y203d w1f5 h305\"><div class=\"t m55 x42 h308 y14fb ff4 fsb5 fc0 sc0 ls0 ws0\">Dir<span class=\"_ _8\"></span>igen<span class=\"_ _8\"></span>ti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7d5 y203f w79c h506\"><div class=\"t m55 x1ae h308 y203e ff4 fsb5 fc0 sc0 lsfc ws0\">56<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7d6 y203f w79d h506\"><div class=\"t m55 x1ae h308 y203e ff4 fsb5 fc0 sc0 lsfc ws0\">52<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7d7 y203f w79e h506\"><div class=\"t m55 x1ae h308 y203e ff4 fsb5 fc0 sc0 lsfc ws0\">4<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x53b y203d w1f5 h305\"><div class=\"t m55 x42 h308 y14fe ff4 fsb5 fc0 sc0 ls0 ws0\">Qu<span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>dr<span class=\"_ _8\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7d8 y2040 w79f h506\"><div class=\"t m55 x1ae h308 y203e ff4 fsb5 fc0 sc0 lsfc ws0\">417<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7d9 y2040 w79f h506\"><div class=\"t m55 x1ae h308 y203e ff4 fsb5 fc0 sc0 lsfc ws0\">408<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7da y2040 w79e h506\"><div class=\"t m55 x1ae h308 y203e ff4 fsb5 fc0 sc0 lsfc ws0\">9<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x53b y203d w1f5 h305\"><div class=\"t m55 x42 h308 y1500 ff4 fsb5 fc0 sc0 ls0 ws0\">Impi<span class=\"_ _8\"></span>egati<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7db y2041 w7a0 h506\"><div class=\"t m55 x1ae h308 y203e ff4 fsb5 fc0 sc0 lsfc ws0\">3.903<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7dc y2041 w7a1 h506\"><div class=\"t m55 x1ae h308 y203e ff4 fsb5 fc0 sc0 lsfc ws0\">3.<span class=\"_ _0\"></span>794<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7dd y2041 w7a2 h506\"><div class=\"t m55 x1ae h308 y203e ff4 fsb5 fc0 sc0 lsfc ws0\">109<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x53b y203d w1f5 h305\"><div class=\"t m55 x42 h306 y1502 ff6 fsb5 fc0 sc0 ls0 ws0\">Co<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>si<span class=\"_ _8\"></span>stenza finale </div></td><td class=\"c x7db y2042 w7a3 h524\"><div class=\"t m55 x1ae h306 y203a ff6 fsb5 fc0 sc0 lsfc ws0\">4.376<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7de y2042 w7a3 h524\"><div class=\"t m55 x1ae h306 y203a ff6 fsb5 fc0 sc0 lsfc ws0\">4.254<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7df y2042 w79f h524\"><div class=\"t m55 x1ae h306 y203a ff6 fsb5 fc0 sc0 lsfc ws0\">122<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x53b y203d w1f5 h305\"><div class=\"t m55 x42 h306 y1504 ff6 fsb5 fc0 sc0 ls0 ws0\">Co<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>si<span class=\"_ _8\"></span>stenza media<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7db y2043 w7a3 h524\"><div class=\"t m55 x1ae h306 y203a ff6 fsb5 fc0 sc0 lsfc ws0\">4.376<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7de y2043 w7a3 h524\"><div class=\"t m55 x1ae h306 y203a ff6 fsb5 fc0 sc0 lsfc ws0\">4.308<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7e0 y2043 w7a4 h524\"><div class=\"t m55 x1ae h306 y203a ff6 fsb5 fc0 sc0 lsfc ws0\">68<span class=\"_ _2b2\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-597": {
   "value": "21.<span class=\"ffa ls0\"> <span class=\"_ _113\"> </span><span class=\"ff3\">Passivit\u00e0 finanziarie correnti e non correnti </span></span>Le passivit\u00e0 finanziari<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> correnti e non correnti accolgono: i) i debiti verso gli istituti<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>di credito per finanziamenti<span class=\"_ _2b2\"> </span>a <span class=\"_ _6\"></span>medio <span class=\"_ _6\"></span><span class=\"ff7\">\u2013</span> <span class=\"_ _6\"></span>lungo <span class=\"_ _0\"></span>termine <span class=\"_ _6\"></span>con <span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>posizion<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>della <span class=\"_ _6\"></span>quota <span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>breve <span class=\"_ _6\"></span>tra <span class=\"_ _6\"></span>le <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _6\"></span>finanzi<span class=\"_ _1\"></span>arie <span class=\"_ _6\"></span>correnti <span class=\"_ _0\"></span>comprensiva<span class=\"_ _2b2\"> </span>degli interessi pa<span class=\"_ _8\"></span>ssivi rilevati per comp<span class=\"_ _1\"></span>etenza; ii) le pas<span class=\"_ _1\"></span>sivit\u00e0 finanziari<span class=\"_ _8\"></span>e per leasing. Si <span class=\"_ _d\"></span>riportano <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>seguito <span class=\"_ _d\"></span>i <span class=\"_ _c\"></span>valori <span class=\"_ _c\"></span>al <span class=\"_ _d\"></span>31 <span class=\"_ _d\"></span>dicembre <span class=\"_ _c\"></span>202<span class=\"_ _0\"></span>4 <span class=\"_ _c\"></span>posti <span class=\"_ _d\"></span>a <span class=\"_ _d\"></span>confronto<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>con <span class=\"_ _c\"></span>il <span class=\"_ _d\"></span>31 <span class=\"_ _c\"></span>dicembre <span class=\"_ _d\"></span>2023 <span class=\"_ _d\"></span>e <span class=\"_ _d\"></span>le <span class=\"_ _c\"></span>relative<span class=\"_ _2b2\"> </span>variazioni:<span class=\"_ _2b2\"> </span>I <span class=\"_ _6\"></span>finanziamenti <span class=\"_ _6\"></span>bancari <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>31 <span class=\"_ _6\"></span>dicembre <span class=\"_ _6\"></span>2024 <span class=\"_ _c\"></span>han<span class=\"_ _8\"></span>no <span class=\"_ _c\"></span>regi<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>trato <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span><span class=\"ls5\">in<span class=\"_ _0\"></span></span>cremento <span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>tto <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span><span class=\"ls40\">61</span>.994 <span class=\"_ _c\"></span>migl<span class=\"_ _8\"></span>iaia <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>eur<span class=\"_ _1\"></span>o<span class=\"_ _2b2\"> </span>come effetto <span class=\"_ _8\"></span>combinato del<span class=\"_ _1\"></span>l\u2019accensione di <span class=\"ff3\">u<span class=\"_ _8\"></span>n nuovo finanzia<span class=\"_ _8\"></span>mento e il rimbo<span class=\"_ _8\"></span>rs<span class=\"_ _0\"></span>o delle <span class=\"_ _8\"></span>rate dei finanzi<span class=\"_ _1\"></span>amenti <span class=\"_ _8\"></span>in<span class=\"_ _2b2\"> </span></span>essere <span class=\"_ _8\"></span>che recepiscono <span class=\"_ _8\"></span>gli eff<span class=\"_ _1\"></span>etti <span class=\"_ _1\"></span>del co<span class=\"_ _1\"></span>sto a<span class=\"_ _1\"></span>mmortizzato. <span class=\"_ _8\"></span>In particola<span class=\"_ _1\"></span>re, <span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _1\"></span>evidenzia<span class=\"_ _8\"></span>: i) <span class=\"ff7\">l\u2019erogazione <span class=\"_ _8\"></span>ne<span class=\"_ _0\"></span>l<span class=\"ff3\"> m<span class=\"_ _8\"></span>ese<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>di<span class=\"_ _2b2\"> </span></span></span>aprile di <span class=\"_ _8\"></span>una <span class=\"_ _8\"></span>tranche d<span class=\"_ _1\"></span>el fin<span class=\"_ _8\"></span>anziamento con <span class=\"_ _8\"></span>BEI pe<span class=\"_ _8\"></span>r 80 <span class=\"_ _8\"></span>milioni di <span class=\"_ _8\"></span>euro, sottosc<span class=\"_ _8\"></span>ritto nel <span class=\"_ _1\"></span>mese <span class=\"_ _8\"></span>di ottobre 2<span class=\"_ _8\"></span>0<span class=\"_ _0\"></span>23 <span class=\"_ _1\"></span>per<span class=\"_ _2b2\"> </span>un <span class=\"_ _0\"></span>importo complessivo<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>160 milioni <span class=\"_ _0\"></span>di euro <span class=\"_ _0\"></span>a tasso f<span class=\"_ _0\"></span>isso del 3<span class=\"_ _0\"></span>,54% con durata f<span class=\"_ _0\"></span>ino <span class=\"_ _0\"></span>al 2040. Il<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>finanziamento<span class=\"_ _2b2\"> </span>al <span class=\"_ _8\"></span>31 dic<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>mbre <span class=\"_ _8\"></span>2024 <span class=\"_ _8\"></span>\u00e8 in <span class=\"_ _8\"></span>pream<span class=\"_ _1\"></span>mortamento; <span class=\"_ _8\"></span>ii) <span class=\"_ _1\"></span>il <span class=\"_ _8\"></span>rimborso <span class=\"_ _8\"></span>delle rat<span class=\"_ _8\"></span>e dei <span class=\"_ _8\"></span>finanziament<span class=\"_ _8\"></span>i con <span class=\"_ _8\"></span>BEI <span class=\"_ _8\"></span>riferiti <span class=\"_ _8\"></span>a du<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>rate<span class=\"_ _2b2\"> </span>semestrali del finanzia<span class=\"_ _1\"></span>mento di inizial<span class=\"_ _1\"></span>i 80 milioni di euro, per complessi<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>i 5.333 migli<span class=\"_ _8\"></span>aia di <span class=\"_ _0\"></span>euro con scadenza il<span class=\"_ _2b2\"> </span>12 <span class=\"_ _1\"></span>dicembre <span class=\"_ _8\"></span>2032, di <span class=\"_ _8\"></span>due <span class=\"_ _8\"></span>rate semestral<span class=\"_ _1\"></span>i d<span class=\"_ _8\"></span>el finanziament<span class=\"_ _8\"></span>o di i<span class=\"_ _8\"></span>niz<span class=\"_ _0\"></span>iali <span class=\"_ _8\"></span>100 milioni<span class=\"_ _8\"></span>, per <span class=\"_ _8\"></span>complessivi 8<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>718 <span class=\"_ _8\"></span>migliaia<span class=\"_ _2b2\"> </span>di <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>uro, <span class=\"_ _c\"></span>co<span class=\"_ _8\"></span>n <span class=\"_ _c\"></span>scadenza <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>1<span class=\"_ _0\"></span>9 <span class=\"_ _6\"></span>dicembre <span class=\"_ _c\"></span>2029, <span class=\"_ _6\"></span>il <span class=\"_ _c\"></span>rim<span class=\"_ _8\"></span>borso <span class=\"_ _c\"></span>di <span class=\"_ _6\"></span>due <span class=\"_ _c\"></span>rate <span class=\"_ _6\"></span>semestrali <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>f<span class=\"_ _0\"></span>inanziamento <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>inizi<span class=\"_ _8\"></span>ali <span class=\"_ _c\"></span>70<span class=\"_ _2b2\"> </span>milioni di euro p<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>r comples<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>ivi 4.828 <span class=\"_ _1\"></span>migliaia di<span class=\"_ _1\"></span> euro con scadenza<span class=\"_ _1\"></span> ad agosto 20<span class=\"_ _1\"></span>36.<span class=\"_ _2b2\"> </span>Le quote dei finanzi<span class=\"_ _8\"></span>amenti da rimborsare nel 2025, in coerenza con i pia<span class=\"_ _1\"></span>ni di ammortamento<span class=\"_ _8\"></span>,<span class=\"_ _0\"></span> sono esposte <span class=\"_ _1\"></span>tra<span class=\"_ _2b2\"> </span>le  passivit\u00e0  correnti  per  complessivi  <span class=\"lsa\">20</span>.275  miglia<span class=\"_ _1\"></span>ia  di  e<span class=\"_ _0\"></span>uro,  comprensi<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>e  degli  effetti  connessi  al  costo<span class=\"_ _2b2\"> </span>ammortizzato.  Al <span class=\"_ _c\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _c\"></span>dicembre <span class=\"_ _c\"></span>2<span class=\"_ _0\"></span>024 <span class=\"_ _d\"></span>il <span class=\"_ _c\"></span>Gruppo <span class=\"_ _d\"></span>dispone <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>linee <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>credito <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>breve <span class=\"_ _d\"></span>periodo <span class=\"_ _d\"></span><span class=\"ff2\">committed <span class=\"_ _d\"></span></span><span class=\"ls3c\">e <span class=\"_ _c\"></span></span><span class=\"ff2\">uncommitted</span> <span class=\"_ _c\"></span>non<span class=\"_ _2b2\"> </span>utilizzate <span class=\"_ _6\"></span>per <span class=\"_ _c\"></span>c<span class=\"_ _8\"></span>omplessivi <span class=\"_ _c\"></span>203 <span class=\"_ _6\"></span>milioni <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>eur<span class=\"_ _1\"></span>o<span class=\"ls3a\">, <span class=\"_ _c\"></span></span>al <span class=\"_ _6\"></span>quale <span class=\"_ _6\"></span>si <span class=\"_ _c\"></span>aggiu<span class=\"_ _8\"></span>nge <span class=\"_ _c\"></span>il <span class=\"_ _c\"></span><span class=\"ff2\">l<span class=\"_ _8\"></span>oan <span class=\"_ _c\"></span>commitm<span class=\"_ _8\"></span>ent<span class=\"_ _0\"></span><span class=\"ff3\"> <span class=\"_ _c\"></span>di<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>residui <span class=\"_ _6\"></span>80 <span class=\"_ _6\"></span>milioni <span class=\"_ _6\"></span>di<span class=\"_ _2b2\"> </span></span></span>euro sottoscritto con la<span class=\"_ _8\"></span> BEI.<table class=\"s w5c4 h516\" id=\"_4e941050-360c-4fbe-845e-4df6985c9b99\"><tr><td></td><td class=\"c x5d9 y1f64 w5c5 h4e9\"><div class=\"t m49 x1ae h2b4 y1f63 ff6 fs9b fc0 sc0 ls0 ws0\">quot<span class=\"_ _1\"></span>a<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5da y1f64 w5c6 h4e9\"><div class=\"t m49 x1ae h2b4 y1f63 ff6 fs9b fc0 sc0 ls0 ws0\">quot<span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>non<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5db y1f65 w1e0 h2b8\"><div class=\"t m49 x88 h2b4 y1395 ff6 fs9b fc0 sc0 ls0 ws0\">al <span class=\"_ _1\"></span>3<span class=\"_ _8\"></span>1.1<span class=\"_ _8\"></span>2.2<span class=\"_ _8\"></span>02<span class=\"_ _8\"></span>4<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5dc y1f64 w5c7 h4e9\"><div class=\"t m49 x1ae h2b4 y1f63 ff6 fs9b fc0 sc0 ls0 ws0\">quot<span class=\"_ _1\"></span>a<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5dd y1f64 w5c6 h4e9\"><div class=\"t m49 x1ae h2b4 y1f63 ff6 fs9b fc0 sc0 ls0 ws0\">quot<span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>non<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5de y1f65 w1df h2b8\"><div class=\"t m49 x88 h2b4 y1395 ff6 fs9b fc0 sc0 ls0 ws0\">al <span class=\"_ _1\"></span>3<span class=\"_ _8\"></span>1.1<span class=\"_ _8\"></span>2.2<span class=\"_ _8\"></span>02<span class=\"_ _8\"></span>3<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5df y1f64 w5c7 h4e9\"><div class=\"t m49 x1ae h2b4 y1f63 ff6 fs9b fc0 sc0 ls0 ws0\">quot<span class=\"_ _1\"></span>a<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5e0 y1f64 w5c6 h4e9\"><div class=\"t m49 x1ae h2b4 y1f63 ff6 fs9b fc0 sc0 ls0 ws0\">quot<span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>non<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5e1 y1f65 w1df h2b8\"><div class=\"t m49 x2f h2b4 y1395 ff6 fs9b fc0 sc0 ls0 ws0\">Var<span class=\"_ _8\"></span>i<span class=\"_ _0\"></span>azioni<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td class=\"c x5e2 y1f66 w5c8 h4e9\"><div class=\"t m49 x1ae h2b4 y1f63 ff6 fs9b fc0 sc0 ls0 ws0\">cor<span class=\"_ _8\"></span>rente<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5e3 y1f66 w5c8 h4e9\"><div class=\"t m49 x1ae h2b4 y1f63 ff6 fs9b fc0 sc0 ls0 ws0\">cor<span class=\"_ _8\"></span>rente<span class=\"_ _2b2\"> </span></div></td><td class=\"c x400 y1f67 w1de h2b3\"><div class=\"t m49 x16c h2b4 y138e ff6 fs9b fc0 sc0 ls0 ws0\">To<span class=\"_ _1\"></span>ta<span class=\"_ _8\"></span>l<span class=\"_ _0\"></span>e<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5e4 y1f66 w5c9 h4e9\"><div class=\"t m49 x1ae h2b4 y1f63 ff6 fs9b fc0 sc0 ls0 ws0\">cor<span class=\"_ _8\"></span>rente<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5e5 y1f66 w5c9 h4e9\"><div class=\"t m49 x1ae h2b4 y1f63 ff6 fs9b fc0 sc0 ls0 ws0\">cor<span class=\"_ _8\"></span>rente<span class=\"_ _2b2\"> </span></div></td><td class=\"c x400 y1f67 w1de h2b3\"><div class=\"t m49 x159 h2b4 y138e ff6 fs9b fc0 sc0 ls0 ws0\">To<span class=\"_ _1\"></span>ta<span class=\"_ _8\"></span>l<span class=\"_ _0\"></span>e<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5e6 y1f66 w5c9 h4e9\"><div class=\"t m49 x1ae h2b4 y1f63 ff6 fs9b fc0 sc0 ls0 ws0\">cor<span class=\"_ _8\"></span>rente<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5e7 y1f66 w5c9 h4e9\"><div class=\"t m49 x1ae h2b4 y1f63 ff6 fs9b fc0 sc0 ls0 ws0\">cor<span class=\"_ _8\"></span>rente<span class=\"_ _2b2\"> </span></div></td><td class=\"c x400 y1f67 w1de h2b3\"><div class=\"t m49 x169 h2b4 y138e ff6 fs9b fc0 sc0 ls0 ws0\">To<span class=\"_ _1\"></span>ta<span class=\"_ _8\"></span>l<span class=\"_ _0\"></span>e<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1f69 w5ca h517\"><div class=\"t m49 x1ae h2b6 y1f68 ff4 fs9b fc0 sc0 ls0 ws0\">Fi<span class=\"_ _0\"></span>nanziame<span class=\"_ _0\"></span>nti<span class=\"_ _0\"></span> ba<span class=\"_ _8\"></span>n<span class=\"_ _0\"></span>ca<span class=\"_ _1\"></span>ri<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5e8 y1f69 w5cb h517\"><div class=\"t m49 x1ae h2b6 y1f68 ff4 fs9b fc0 sc0 ls0 ws0\">2<span class=\"_ _8\"></span>0.2<span class=\"_ _8\"></span>75<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5e9 y1f69 w5cc h517\"><div class=\"t m49 x1ae h2b6 y1f68 ff4 fs9b fc0 sc0 ls0 ws0\">56<span class=\"_ _8\"></span>4.8<span class=\"_ _8\"></span>70<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5ea y1f69 w5cd h517\"><div class=\"t m49 x1ae h2b6 y1f68 ff4 fs9b fc0 sc0 ls0 ws0\">5<span class=\"_ _8\"></span>85<span class=\"_ _8\"></span>.14<span class=\"_ _8\"></span>5<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5eb y1f69 w5ce h517\"><div class=\"t m49 x1ae h2b6 y1f68 ff4 fs9b fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>9.6<span class=\"_ _1\"></span>5<span class=\"_ _8\"></span>9<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5ec y1f69 w5cc h517\"><div class=\"t m49 x1ae h2b6 y1f68 ff4 fs9b fc0 sc0 ls0 ws0\">50<span class=\"_ _8\"></span>3.4<span class=\"_ _8\"></span>92<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5ed y1f69 w5cd h517\"><div class=\"t m49 x1ae h2b6 y1f68 ff4 fs9b fc0 sc0 ls0 ws0\">5<span class=\"_ _8\"></span>23<span class=\"_ _8\"></span>.15<span class=\"_ _8\"></span>1<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5ee y1f69 w5cf h517\"><div class=\"t m49 x1ae h2b6 y1f68 ff4 fs9b fc0 sc0 lse3 ws0\">616<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5ef y1f69 w5cb h517\"><div class=\"t m49 x1ae h2b6 y1f68 ff4 fs9b fc0 sc0 ls0 ws0\">6<span class=\"_ _8\"></span>1.3<span class=\"_ _8\"></span>78<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5f0 y1f69 w5cb h517\"><div class=\"t m49 x1ae h2b6 y1f68 ff4 fs9b fc0 sc0 ls0 ws0\">6<span class=\"_ _8\"></span>1.9<span class=\"_ _8\"></span>94<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1f6a w5d0 h517\"><div class=\"t m49 x1ae h2b6 y1f68 ff4 fs9b fc0 sc0 ls0 ws0\">Debi<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span> fin<span class=\"_ _0\"></span>anziari per le<span class=\"_ _0\"></span>ase<span class=\"_ _0\"></span> ex IFRS 1<span class=\"_ _8\"></span>6<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5f1 y1f6a w5d1 h517\"><div class=\"t m49 x1ae h2b6 y1f68 ff4 fs9b fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>.73<span class=\"_ _8\"></span>2<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5f2 y1f6a w5d2 h517\"><div class=\"t m49 x1ae h2b6 y1f68 ff4 fs9b fc0 sc0 ls0 ws0\">2.7<span class=\"_ _8\"></span>87<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5f3 y1f6a w5d2 h517\"><div class=\"t m49 x1ae h2b6 y1f68 ff4 fs9b fc0 sc0 ls0 ws0\">4.5<span class=\"_ _8\"></span>19<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5f4 y1f6a w5d2 h517\"><div class=\"t m49 x1ae h2b6 y1f68 ff4 fs9b fc0 sc0 ls0 ws0\">2.5<span class=\"_ _8\"></span>49<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5f5 y1f6a w5d3 h517\"><div class=\"t m49 x1ae h2b6 y1f68 ff4 fs9b fc0 sc0 ls0 ws0\">2<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>3<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>4<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5f6 y1f6a w5d3 h517\"><div class=\"t m49 x1ae h2b6 y1f68 ff4 fs9b fc0 sc0 ls0 ws0\">4.9<span class=\"_ _1\"></span>3<span class=\"_ _8\"></span>3<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5f7 y1f6a w5d4 h517\"><div class=\"t m49 x1ae h2b6 y1f68 ff4 fs9b fc0 sc0 ls0 ws0\">(8<span class=\"_ _1\"></span>1<span class=\"_ _8\"></span>7)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5f8 y1f6a w5d5 h517\"><div class=\"t m49 x1ae h2b6 y1f68 ff4 fs9b fc0 sc0 lse3 ws0\">403<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5f9 y1f6a w5d6 h517\"><div class=\"t m49 x1ae h2b6 y1f68 ff4 fs9b fc0 sc0 ls0 ws0\">(41<span class=\"_ _8\"></span>4)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1f6b w5d7 h4e9\"><div class=\"t m49 x1ae h2b4 y1f63 ff6 fs9b fc0 sc0 ls0 ws0\">To<span class=\"_ _1\"></span>ta<span class=\"_ _8\"></span>l<span class=\"_ _0\"></span>e<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5fa y1f6b w5d8 h4e9\"><div class=\"t m49 x1ae h2b4 y1f63 ff6 fs9b fc0 sc0 ls0 ws0\">2<span class=\"_ _8\"></span>2.0<span class=\"_ _8\"></span>07<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5fb y1f6b w5d9 h4e9\"><div class=\"t m49 x1ae h2b4 y1f63 ff6 fs9b fc0 sc0 ls0 ws0\">56<span class=\"_ _8\"></span>7<span class=\"_ _8\"></span>.65<span class=\"_ _8\"></span>7<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5fc y1f6b w5da h4e9\"><div class=\"t m49 x1ae h2b4 y1f63 ff6 fs9b fc0 sc0 ls0 ws0\">58<span class=\"_ _8\"></span>9.6<span class=\"_ _8\"></span>64<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5fd y1f6b w5d8 h4e9\"><div class=\"t m49 x1ae h2b4 y1f63 ff6 fs9b fc0 sc0 ls0 ws0\">22<span class=\"_ _8\"></span>.20<span class=\"_ _8\"></span>8<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5fe y1f6b w5db h4e9\"><div class=\"t m49 x1ae h2b4 y1f63 ff6 fs9b fc0 sc0 ls0 ws0\">5<span class=\"_ _8\"></span>05<span class=\"_ _8\"></span>.87<span class=\"_ _8\"></span>6<span class=\"_ _2b2\"> </span></div></td><td class=\"c x5ff y1f6b w5dc h4e9\"><div class=\"t m49 x1ae h2b4 y1f63 ff6 fs9b fc0 sc0 ls0 ws0\">52<span class=\"_ _8\"></span>8.0<span class=\"_ _8\"></span>8<span class=\"_ _8\"></span>4<span class=\"_ _2b2\"> </span></div></td><td class=\"c x600 y1f6b w5dd h4e9\"><div class=\"t m49 x1ae h2b4 y1f63 ff6 fs9b fc0 sc0 ls0 ws0\">(20<span class=\"_ _8\"></span>1<span class=\"_ _8\"></span>)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x601 y1f6b w5de h4e9\"><div class=\"t m49 x1ae h2b4 y1f63 ff6 fs9b fc0 sc0 ls0 ws0\">6<span class=\"_ _8\"></span>1.7<span class=\"_ _8\"></span>8<span class=\"_ _8\"></span>1<span class=\"_ _2b2\"> </span></div></td><td class=\"c x602 y1f6b w5df h4e9\"><div class=\"t m49 x1ae h2b4 y1f63 ff6 fs9b fc0 sc0 ls0 ws0\">6<span class=\"_ _8\"></span>1.5<span class=\"_ _8\"></span>8<span class=\"_ _1\"></span>0<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x603 y1da3 w5e0 h518\"><div class=\"t m49 x1ae h2b7 y1f6c ff12 fs9c fc0 sc0 ls0 ws0\">(migliaia<span class=\"_ _0\"></span> di euro)<span class=\"_ _2b2\"> </span></div></td></tr></table>Nella <span class=\"_ _d\"></span>seguente <span class=\"_ _d\"></span>tabella <span class=\"_ _d\"></span>viene <span class=\"_ _4d\"> </span>riportata <span class=\"_ _d\"></span>l\u2019analisi <span class=\"_ _d\"></span>dei <span class=\"_ _d\"></span>finanziamenti <span class=\"_ _d\"></span>con <span class=\"_ _d\"> </span>le <span class=\"_ _4d\"> </span>condizioni <span class=\"_ _d\"></span>generali <span class=\"_ _d\"></span>per <span class=\"_ _4d\"> </span>ogni <span class=\"_ _d\"></span>singolo<span class=\"_ _2b2\"> </span>rapporto <span class=\"_ _c\"></span>di <span class=\"_ _6\"></span>credito <span class=\"_ _c\"></span>del <span class=\"_ _c\"></span>Gru<span class=\"_ _8\"></span>ppo <span class=\"_ _c\"></span>nei <span class=\"_ _c\"></span>confronti <span class=\"_ _6\"></span>degli <span class=\"_ _c\"></span>enti <span class=\"_ _6\"></span>finanziatori. <span class=\"_ _c\"></span>Relativam<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nte <span class=\"_ _c\"></span>agl<span class=\"_ _1\"></span>i <span class=\"_ _c\"></span>antici<span class=\"_ _8\"></span>pi <span class=\"_ _c\"></span>con <span class=\"_ _c\"></span>gli <span class=\"_ _c\"></span>isti<span class=\"_ _1\"></span>tuti<span class=\"_ _2b2\"> </span>finanziari UniCredit e Intesa Sanpaolo, si evidenzia che le condizioni applicate sono concordate di volta in volta<span class=\"_ _2b2\"> </span>e <span class=\"_ _0\"></span>riflettono <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>situazione <span class=\"_ _0\"></span>di mercato, <span class=\"_ _0\"></span>mentre <span class=\"_ _0\"></span>le <span class=\"_ _6\"></span>condizi<span class=\"_ _8\"></span>oni <span class=\"_ _6\"></span>delle <span class=\"_ _0\"></span>linee <span class=\"_ _6\"></span><span class=\"ff2\">committed</span> vengono <span class=\"_ _6\"></span>determi<span class=\"_ _8\"></span>nate <span class=\"_ _6\"></span>in <span class=\"_ _0\"></span>base<span class=\"_ _2b2\"> </span>alla percentual<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> di utili<span class=\"_ _1\"></span>zzo.<span class=\"_ _2b2\"> </span>Il <span class=\"_ _b\"> </span>costo <span class=\"_ _4d\"> </span>medio <span class=\"_ _4d\"> </span><span class=\"ff7\">dell\u2019indebitamento <span class=\"_ _4d\"> </span></span>bancario <span class=\"_ _4d\"> </span>nel<span class=\"ff7\">l\u2019esercizi<span class=\"_ _8\"></span>o <span class=\"_ _b\"> </span>2024 <span class=\"_ _b\"> </span><span class=\"ff3\">\u00e8 <span class=\"_ _b\"> </span>stato <span class=\"_ _4d\"> </span>pari <span class=\"_ _b\"> </span>a <span class=\"_ _4d\"> </span>4,<span class=\"lsa\">06<span class=\"ls56\">%  </span></span>i<span class=\"_ _1\"></span>n <span class=\"_ _4d\"> </span>leggero <span class=\"_ _b\"> </span>increme<span class=\"_ _1\"></span>nto<span class=\"_ _2b2\"> </span></span></span>rispetto a quell<span class=\"_ _1\"></span>o d<span class=\"ff7\">ell\u2019eserci<span class=\"_ _1\"></span>zio precedente <span class=\"ff3\">che era <span class=\"_ _1\"></span>pari a 3,<span class=\"ls40\">83</span>%. </span></span>In <span class=\"_ _8\"></span>relazione <span class=\"_ _8\"></span>alle <span class=\"_ _8\"></span>altr<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>operazioni <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>finanziam<span class=\"_ _8\"></span>ento, <span class=\"_ _8\"></span>si <span class=\"_ _8\"></span>rappresenta <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span><span class=\"ff2\">fair <span class=\"_ _8\"></span>value<span class=\"ff3\"> <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>31 <span class=\"_ _8\"></span>dicembre <span class=\"_ _8\"></span>2024 <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>prest<span class=\"_ _8\"></span>iti<span class=\"_ _2b2\"> </span></span></span>bancari <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>stimato <span class=\"_ _0\"></span>pari <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>571,5 <span class=\"_ _0\"></span>milioni <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>euro. <span class=\"_ _0\"></span>La <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tima <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>stata <span class=\"_ _0\"></span>effettuata <span class=\"_ _0\"></span>considerando <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>curva <span class=\"_ _6\"></span><span class=\"ff2\">free <span class=\"_ _6\"></span>risk</span> <span class=\"_ _0\"></span>dei<span class=\"_ _2b2\"> </span>tassi di mercato, <span class=\"_ _1\"></span>maggiorat<span class=\"_ _1\"></span>a di uno <span class=\"ff2\">spread posto <span class=\"_ _1\"></span>pari al differe<span class=\"_ _8\"></span>n<span class=\"_ _0\"></span>ziale BTP/Bu<span class=\"_ _8\"></span>n<span class=\"_ _0\"></span>d p<span class=\"ff3\">er considerare la compon<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nte<span class=\"_ _2b2\"> </span></span></span>rischio di credito<span class=\"_ _8\"></span>.<span class=\"_ _2b2\"> </span>I <span class=\"_ _0\"></span>debiti finanziari <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>lease ex <span class=\"_ _0\"></span>IFRS 1<span class=\"_ _0\"></span>6 <span class=\"_ _0\"></span>accolgono, per <span class=\"_ _0\"></span>complessivi 4.<span class=\"_ _0\"></span>519 <span class=\"_ _0\"></span>migliaia di <span class=\"_ _0\"></span>euro, <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>passivit\u00e0 finanziarie<span class=\"_ _2b2\"> </span>relative ai diritti<span class=\"_ _1\"></span> d\u2019uso iscritti<span class=\"_ _8\"></span>,<span class=\"_ _0\"></span> con ripartizione t<span class=\"_ _8\"></span>ra lungo e breve, in linea con le sca<span class=\"_ _1\"></span>denze contrattuali<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span> Nel corso<span class=\"_ _2b2\"> </span>dell\u2019esercizi<span class=\"_ _1\"></span>o il suddetto de<span class=\"_ _1\"></span>bito ha registrat<span class=\"_ _1\"></span>o un<span class=\"ff3\">a riduzione per 41<span class=\"_ _1\"></span>4 migliai<span class=\"_ _1\"></span>a di euro per i <span class=\"_ _1\"></span>pagamenti <span class=\"_ _1\"></span>effettuati. </span>La <span class=\"_ _0\"></span>seguente <span class=\"_ _6\"></span>tabella<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>ripor<span class=\"_ _0\"></span>ta <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>composizione <span class=\"_ _0\"></span>dell\u2019Indebitamento <span class=\"_ _0\"></span>Finanziario <span class=\"_ _0\"></span>Netto <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _6\"></span>dicembre <span class=\"_ _0\"></span>202<span class=\"_ _0\"></span><span class=\"ff3\">4<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>al <span class=\"_ _0\"></span>31<span class=\"_ _2b2\"> </span></span>dicembre <span class=\"_ _8\"></span>2023 determinat<span class=\"_ _8\"></span>o secondo <span class=\"_ _8\"></span>quanto pr<span class=\"_ _1\"></span>evisto <span class=\"_ _8\"></span>dagli <span class=\"ff2\">Orientamenti <span class=\"_ _8\"></span>in mater<span class=\"_ _1\"></span>ia di <span class=\"_ _8\"></span>obblighi <span class=\"_ _1\"></span>di i<span class=\"_ _1\"></span>nformativa <span class=\"_ _8\"></span>ai<span class=\"_ _2b2\"> </span></span>sensi <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>re<span class=\"_ _1\"></span>golamento <span class=\"_ _8\"></span>s<span class=\"_ _1\"></span>ul <span class=\"_ _8\"></span>prospetto<span class=\"ff3\"> <span class=\"_ _8\"></span>emanati <span class=\"_ _16\"></span>da <span class=\"_ _8\"></span>ESMA <span class=\"_ _8\"></span>(European <span class=\"_ _16\"></span>Securities <span class=\"_ _8\"></span>&amp; <span class=\"_ _8\"></span>Marke<span class=\"_ _1\"></span>ts <span class=\"_ _8\"></span>Authority) <span class=\"_ _8\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _8\"></span>data <span class=\"_ _8\"></span>4 <span class=\"_ _8\"></span>marz<span class=\"_ _8\"></span>o<span class=\"_ _2b2\"> </span></span>2021 <span class=\"_ _0\"></span>ed <span class=\"_ _0\"></span>in v<span class=\"_ _0\"></span>igore dal <span class=\"_ _0\"></span>5 <span class=\"_ _0\"></span>maggio <span class=\"_ _0\"></span>2021 <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>recepiti dalla <span class=\"_ _0\"></span>CONSOB <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>Richiamo di <span class=\"_ _0\"></span>Attenzione <span class=\"_ _0\"></span>n. 5/21 <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>29 <span class=\"_ _0\"></span>aprile<span class=\"_ _2b2\"> </span>2021 e considerand<span class=\"_ _8\"></span>o la liquidit\u00e0 della controll<span class=\"_ _8\"></span>ata Enav Asia Pacific per <span class=\"_ _1\"></span>4<span class=\"_ _0\"></span>,5 milioni <span class=\"_ _8\"></span>di e<span class=\"_ _0\"></span>uro<span class=\"ls3\">. </span><table class=\"s w5f2 h51b\" id=\"_cee69333-2507-4c1e-9b39-21e5a09a0596\"><tr><td></td><td></td><td></td><td class=\"c x60f y1f78 w5f3 h4da\"><div class=\"t m4a x1ae h2ba y1ec2 ff6 fs9d fc0 sc0 ls0 ws0\">Amm<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>tar<span class=\"_ _1\"></span>e<span class=\"_ _2b2\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"c x610 y1f79 w5f4 h4da\"><div class=\"t m4a x1ae h2ba y1ec2 ff6 fs9d fc0 sc0 ls0 ws0\">util<span class=\"_ _8\"></span>izzat<span class=\"_ _1\"></span>o<span class=\"_ _2b2\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c x611 y1f7a w5f3 h4da\"><div class=\"t m4a x1ae h2ba y1ec2 ff6 fs9d fc0 sc0 ls0 ws0\">Amm<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>tar<span class=\"_ _1\"></span>e<span class=\"_ _2b2\"> </span></div></td><td class=\"c x612 y1f7a w5f5 h4da\"><div class=\"t m4a x1ae h2ba y1ec2 ff6 fs9d fc0 sc0 ls0 ws0\">(v<span class=\"_ _0\"></span>alore<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x613 y1f7a w5f3 h4da\"><div class=\"t m4a x1ae h2ba y1ec2 ff6 fs9d fc0 sc0 ls0 ws0\">Amm<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>tar<span class=\"_ _1\"></span>e<span class=\"_ _2b2\"> </span></div></td><td class=\"c x614 y1f7a w5f6 h4da\"><div class=\"t m4a x1ae h2ba y1ec2 ff6 fs9d fc0 sc0 ls0 ws0\">Valore i<span class=\"_ _8\"></span>n<span class=\"_ _2b2\"> </span></div></td><td></td></tr><tr><td class=\"c x1af y1f7b w5f7 h4da\"><div class=\"t m4a x1ae h2ba y1ec2 ff6 fs9d fc0 sc0 ls0 ws0\">Fi<span class=\"_ _8\"></span>n<span class=\"_ _0\"></span>anziatore<span class=\"_ _2b2\"> </span></div></td><td class=\"c x615 y1f7b w5f8 h4da\"><div class=\"t m4a x1ae h2ba y1ec2 ff6 fs9d fc0 sc0 ls0 ws0\">Tipolog<span class=\"_ _0\"></span>ia<span class=\"_ _2b2\"> </span></div></td><td class=\"c x616 y1f7b w5f9 h4da\"><div class=\"t m4a x1ae h2ba y1ec2 ff6 fs9d fc0 sc0 ls0 ws0\">co<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>esso<span class=\"_ _2b2\"> </span></div></td><td class=\"c x617 y1f7b w5fa h4da\"><div class=\"t m4a x1ae h2ba y1ec2 ff6 fs9d fc0 sc0 ls0 ws0\">nom<span class=\"_ _0\"></span>inale)<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x618 y1f7b w5fb h4da\"><div class=\"t m4a x1ae h2ba y1ec2 ff6 fs9d fc0 sc0 ls0 ws0\">disponibile<span class=\"_ _2b2\"> </span></div></td><td class=\"c x619 y1f7b w5fc h4da\"><div class=\"t m4a x1ae h2ba y1ec2 ff6 fs9d fc0 sc0 ls0 ws0\">bil<span class=\"_ _1\"></span>anc<span class=\"_ _0\"></span>io<span class=\"_ _2b2\"> </span></div></td><td class=\"c x423 y1f7c w1e1 h2b9\"><div class=\"t m4a xef h2ba y13a1 ff6 fs9d fc0 sc0 ls0 ws0\">Tasso<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1f7e w5fd h4e2\"><div class=\"t m4a x1ae h2bc y1f7d ff4 fs9d fc0 sc0 ls0 ws0\">Poo<span class=\"_ _0\"></span>l BNL<span class=\"_ _0\"></span>_Unicred<span class=\"_ _1\"></span>it_ Intesa San P<span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>olo<span class=\"_ _45\"> </span>RCF<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x61a y1f7e w5fc h4e2\"><div class=\"t m4a x1ae h2bc y1f7d ff4 fs9d fc0 sc0 lse4 ws0\">150.000<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x61b y1f7e w5fe h4e2\"><div class=\"t m4a x1ae h2bc y1f7d ff4 fs9d fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x61c y1f7e w5fc h4e2\"><div class=\"t m4a x1ae h2bc y1f7d ff4 fs9d fc0 sc0 lse4 ws0\">150.000<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x61d y1f7e w5ff h4e2\"><div class=\"t m4a x1ae h2bc y1f7d ff4 fs9d fc0 sc0 ls0 ws0\">0<span class=\"_ _40\"> </span>Eurib<span class=\"_ _8\"></span>o<span class=\"_ _0\"></span>r + sp<span class=\"_ _8\"></span>read<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1f7f w600 h4e2\"><div class=\"t m4a x1ae h2bc y1f7d ff4 fs9d fc0 sc0 ls0 ws0\">Unicred<span class=\"_ _8\"></span>it<span class=\"_ _2b2\"> </span></div></td><td class=\"c x61e y1f7f w601 h4e2\"><div class=\"t m4a x1ae h2bc y1f7d ff4 fs9d fc0 sc0 ls0 ws0\">Anti<span class=\"_ _8\"></span>c<span class=\"_ _0\"></span>ipi <span class=\"_ _1\"></span>export<span class=\"_ _2b2\"> </span></div></td><td class=\"c x61f y1f80 w602 h4e2\"><div class=\"t m4a x1ae h2bc y1f7d ff4 fs9d fc0 sc0 lse4 ws0\">15.000<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x620 y1f80 w5fe h4e2\"><div class=\"t m4a x1ae h2bc y1f7d ff4 fs9d fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x621 y1f80 w602 h4e2\"><div class=\"t m4a x1ae h2bc y1f7d ff4 fs9d fc0 sc0 lse4 ws0\">15.000<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x622 y1f80 w603 h4e2\"><div class=\"t m4a x1ae h2bc y1f7d ff4 fs9d fc0 sc0 ls0 ws0\">0<span class=\"_ _40\"> </span>Euri<span class=\"_ _1\"></span>bor + sp<span class=\"_ _8\"></span>read<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1f81 w1e1 h2bd\"><div class=\"t m4a xe7 h2bc y13aa ff4 fs9d fc0 sc0 ls0 ws0\">Unicred<span class=\"_ _8\"></span>it<span class=\"_ _2b2\"> </span></div></td><td class=\"c x623 y1f82 w604 h4e2\"><div class=\"t m4a x1ae h2bc y1f7d ff4 fs9d fc0 sc0 ls0 ws0\">An<span class=\"_ _8\"></span>ticipi finan<span class=\"_ _8\"></span>zia<span class=\"_ _0\"></span>ri<span class=\"_ _2b2\"> </span></div></td><td class=\"c x624 y1f82 w605 h4e2\"><div class=\"t m4a x1ae h2bc y1f7d ff4 fs9d fc0 sc0 lse4 ws0\">8.<span class=\"_ _0\"></span>000<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x625 y1f82 w5fe h4e2\"><div class=\"t m4a x1ae h2bc y1f7d ff4 fs9d fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x626 y1f82 w606 h4e2\"><div class=\"t m4a x1ae h2bc y1f7d ff4 fs9d fc0 sc0 lse4 ws0\">8.000<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x627 y1f82 w607 h4e2\"><div class=\"t m4a x1ae h2bc y1f7d ff4 fs9d fc0 sc0 ls0 ws0\">0<span class=\"_ _4\"> </span>Eur<span class=\"_ _1\"></span>ibor + s<span class=\"_ _1\"></span>pr<span class=\"_ _8\"></span>ea<span class=\"_ _0\"></span>d<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1f81 w1e1 h2bd\"><div class=\"t m4a xe7 h2bc y13ad ff4 fs9d fc0 sc0 ls0 ws0\">Intesa San P<span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>lo<span class=\"_ _2b2\"> </span></div></td><td class=\"c x623 y1f83 w604 h4e2\"><div class=\"t m4a x1ae h2bc y1f7d ff4 fs9d fc0 sc0 ls0 ws0\">An<span class=\"_ _8\"></span>ticipi finan<span class=\"_ _8\"></span>zia<span class=\"_ _0\"></span>ri<span class=\"_ _2b2\"> </span></div></td><td class=\"c x628 y1f83 w608 h4e2\"><div class=\"t m4a x1ae h2bc y1f7d ff4 fs9d fc0 sc0 lse4 ws0\">25.<span class=\"_ _0\"></span>000<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x629 y1f83 w5fe h4e2\"><div class=\"t m4a x1ae h2bc y1f7d ff4 fs9d fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x62a y1f83 w609 h4e2\"><div class=\"t m4a x1ae h2bc y1f7d ff4 fs9d fc0 sc0 lse4 ws0\">25.<span class=\"_ _0\"></span>000<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x62b y1f83 w5ff h4e2\"><div class=\"t m4a x1ae h2bc y1f7d ff4 fs9d fc0 sc0 ls0 ws0\">0<span class=\"_ _40\"> </span>Euri<span class=\"_ _8\"></span>bor + spr<span class=\"_ _8\"></span>ea<span class=\"_ _0\"></span>d<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1f84 w60a h4e2\"><div class=\"t m4a x1ae h2bc y1f7d ff4 fs9d fc0 sc0 ls0 ws0\">Intesa San P<span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>lo<span class=\"_ _2b2\"> </span></div></td><td class=\"c x62c y1f84 w60b h4e2\"><div class=\"t m4a x1ae h2bc y1f7d ff4 fs9d fc0 sc0 ls0 ws0\">Fi<span class=\"_ _8\"></span>do -<span class=\"_ _0\"></span> sco<span class=\"_ _0\"></span>perto c/c<span class=\"_ _2b2\"> </span></div></td><td class=\"c x62d y1f85 w60c h4e2\"><div class=\"t m4a x1ae h2bc y1f7d ff4 fs9d fc0 sc0 lse4 ws0\">1.000<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x62e y1f85 w5fe h4e2\"><div class=\"t m4a x1ae h2bc y1f7d ff4 fs9d fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x62f y1f85 w605 h4e2\"><div class=\"t m4a x1ae h2bc y1f7d ff4 fs9d fc0 sc0 lse4 ws0\">1.<span class=\"_ _0\"></span>000<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x630 y1f85 w60d h4e2\"><div class=\"t m4a x1ae h2bc y1f7d ff4 fs9d fc0 sc0 ls0 ws0\">0<span class=\"_ _40\"> </span>Eur<span class=\"_ _1\"></span>ibor + s<span class=\"_ _1\"></span>pr<span class=\"_ _8\"></span>ea<span class=\"_ _0\"></span>d<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1f81 w1e1 h2bd\"><div class=\"t m4a xe7 h2bc y13b1 ff4 fs9d fc0 sc0 ls0 ws0\">Credem<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x62d y1f86 w60c h4e2\"><div class=\"t m4a x1ae h2bc y1f7d ff4 fs9d fc0 sc0 lse4 ws0\">4.000<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x62e y1f86 w5fe h4e2\"><div class=\"t m4a x1ae h2bc y1f7d ff4 fs9d fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x62f y1f86 w605 h4e2\"><div class=\"t m4a x1ae h2bc y1f7d ff4 fs9d fc0 sc0 lse4 ws0\">4.<span class=\"_ _0\"></span>000<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x630 y1f86 w60d h4e2\"><div class=\"t m4a x1ae h2bc y1f7d ff4 fs9d fc0 sc0 ls0 ws0\">0<span class=\"_ _40\"> </span>Eur<span class=\"_ _1\"></span>ibor + s<span class=\"_ _1\"></span>pr<span class=\"_ _8\"></span>ea<span class=\"_ _0\"></span>d<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1f81 w1e1 h2bd\"><div class=\"t m4a xe7 h2ba y13b3 ff6 fs9d fc0 sc0 ls0 ws0\">Totale<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x631 y1f87 w60e h4da\"><div class=\"t m4a x1ae h2ba y1ec2 ff6 fs9d fc0 sc0 lse4 ws0\">203.000<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x632 y1f87 w60f h4da\"><div class=\"t m4a x1ae h2ba y1ec2 ff6 fs9d fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x633 y1f87 w610 h4da\"><div class=\"t m4a x1ae h2ba y1ec2 ff6 fs9d fc0 sc0 ls0 ws0\">203.000<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x634 y1f87 w5fe h4da\"><div class=\"t m4a x1ae h2ba y1ec2 ff6 fs9d fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x423 y1f81 w1e1 h2bd\"><div class=\"t m4a xaf h2c0 y13b5 ff12 fs9e fc0 sc0 ls0 ws0\">(mi<span class=\"_ _0\"></span>gliaia di<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>ur<span class=\"_ _8\"></span>o)<span class=\"_ _2b2\"> </span></div></td></tr></table><div class=\"gs27\"><table class=\"s w611 h51c\" id=\"_8dccd4a1-862d-4dd4-acd4-2b18309a8b22\"><tr><td></td><td></td><td class=\"c x635 y1f89 w612 h51d\"><div class=\"t m4b x1ae h2c2 y1f88 ff6 fs9f fc0 sc0 ls0 ws0\">di cu<span class=\"_ _0\"></span>i con<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x636 y1f89 w612 h51d\"><div class=\"t m4b x1ae h2c2 y1f88 ff6 fs9f fc0 sc0 ls0 ws0\">di cu<span class=\"_ _0\"></span>i con<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x637 y1f8a w613 h4d3\"><div class=\"t m4b x1ae h2c2 y1f88 ff6 fs9f fc0 sc0 ls0 ws0\">parti<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x638 y1f8a w613 h4d3\"><div class=\"t m4b x1ae h2c2 y1f88 ff6 fs9f fc0 sc0 ls0 ws0\">parti<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td class=\"c x423 y1f8b w1e5 h2c1\"><div class=\"t m4b x16f h2c2 y13bf ff6 fs9f fc0 sc0 ls0 ws0\">al 3<span class=\"_ _1\"></span>1.12.2024<span class=\"_ _2b2\"> </span></div></td><td class=\"c x639 y1f8c w614 h4d3\"><div class=\"t m4b x1ae h2c2 y1f88 ff6 fs9f fc0 sc0 ls0 ws0\">co<span class=\"_ _0\"></span>rr<span class=\"_ _8\"></span>elate<span class=\"_ _2b2\"> </span></div></td><td class=\"c x423 y1f8b w1e5 h2c1\"><div class=\"t m4b x172 h2c2 y13bf ff6 fs9f fc0 sc0 ls0 ws0\">al 3<span class=\"_ _1\"></span>1.12.2023<span class=\"_ _2b2\"> </span></div></td><td class=\"c x63a y1f8c w614 h4d3\"><div class=\"t m4b x1ae h2c2 y1f88 ff6 fs9f fc0 sc0 ls0 ws0\">co<span class=\"_ _0\"></span>rr<span class=\"_ _8\"></span>elate<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1f8d w1e5 h2c3\"><div class=\"t m4b xe7 h2c4 y13c3 ff4 fs9f fc0 sc0 ls0 ws0\">(A<span class=\"_ _8\"></span>) Disp<span class=\"_ _8\"></span>o<span class=\"_ _0\"></span>nib<span class=\"_ _8\"></span>ilit\u00e0 liq<span class=\"_ _8\"></span>uid<span class=\"_ _8\"></span>e presso banch<span class=\"_ _1\"></span>e </div></td><td class=\"c x63b y1f8f w615 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 lse5 ws0\">361.334<span class=\"_ _2b2\"> </span></div></td><td class=\"c x63c y1f8f w616 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x63d y1f8f w617 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 lse5 ws0\">224.<span class=\"_ _0\"></span>876<span class=\"_ _2b2\"> </span></div></td><td class=\"c x63e y1f8f w618 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1f8d w1e5 h2c3\"><div class=\"t m4b xe7 h2c4 y13c6 ff4 fs9f fc0 sc0 ls0 ws0\">(B)<span class=\"_ _8\"></span> Altre d<span class=\"_ _8\"></span>isponi<span class=\"_ _1\"></span>bi<span class=\"_ _1\"></span>lit\u00e0 liq<span class=\"_ _8\"></span>uid<span class=\"_ _8\"></span>e equi<span class=\"_ _1\"></span>valenti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x63f y1f90 w618 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x640 y1f90 w616 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x641 y1f90 w616 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x642 y1f90 w618 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1f8d w1e5 h2c3\"><div class=\"t m4b xe7 h2c4 y13c9 ff4 fs9f fc0 sc0 ls0 ws0\">(C) <span class=\"_ _1\"></span>Tito<span class=\"_ _0\"></span>li d<span class=\"_ _8\"></span>etenu<span class=\"_ _1\"></span>ti p<span class=\"_ _8\"></span>er la neg<span class=\"_ _8\"></span>o<span class=\"_ _0\"></span>zia<span class=\"_ _0\"></span>zione<span class=\"_ _2b2\"> </span></div></td><td class=\"c x63f y1f91 w618 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x640 y1f91 w616 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x641 y1f91 w616 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x642 y1f91 w618 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1f8d w1e5 h2c3\"><div class=\"t m4b xe7 h2c2 y13cb ff6 fs9f fc0 sc0 ls0 ws0\">(D) L<span class=\"_ _0\"></span>iquidit\u00e0 (A)+(<span class=\"_ _0\"></span>B)+(<span class=\"_ _0\"></span>C<span class=\"_ _0\"></span>)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x643 y1f92 w619 h4fe\"><div class=\"t m4b x1ae h2c2 y1ec2 ff6 fs9f fc0 sc0 ls0 ws0\">361.334<span class=\"_ _2b2\"> </span></div></td><td class=\"c x644 y1f92 w616 h4fe\"><div class=\"t m4b x1ae h2c2 y1ec2 ff6 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x645 y1f92 w61a h4fe\"><div class=\"t m4b x1ae h2c2 y1ec2 ff6 fs9f fc0 sc0 ls0 ws0\">224.876<span class=\"_ _2b2\"> </span></div></td><td class=\"c x646 y1f92 w618 h4fe\"><div class=\"t m4b x1ae h2c2 y1ec2 ff6 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1f8d w1e5 h2c3\"><div class=\"t m4b xe7 h2c2 y13cd ff6 fs9f fc0 sc0 ls0 ws0\">(E<span class=\"_ _0\"></span>) C<span class=\"_ _0\"></span>redit<span class=\"_ _8\"></span>i finan<span class=\"_ _0\"></span>zi<span class=\"_ _1\"></span>ari<span class=\"_ _8\"></span> c<span class=\"_ _0\"></span>orrenti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x63f y1f93 w618 h4fe\"><div class=\"t m4b x1ae h2c2 y1ec2 ff6 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x640 y1f93 w616 h4fe\"><div class=\"t m4b x1ae h2c2 y1ec2 ff6 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x641 y1f93 w616 h4fe\"><div class=\"t m4b x1ae h2c2 y1ec2 ff6 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x642 y1f93 w618 h4fe\"><div class=\"t m4b x1ae h2c2 y1ec2 ff6 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1f8d w1e5 h2c3\"><div class=\"t m4b xe7 h2c4 y13cf ff4 fs9f fc0 sc0 ls0 ws0\">(F<span class=\"_ _8\"></span>) Deb<span class=\"_ _1\"></span>iti finan<span class=\"_ _1\"></span>ziari correnti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x63f y1f94 w618 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x640 y1f94 w616 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x641 y1f94 w616 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x642 y1f94 w618 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1f8d w1e5 h2c3\"><div class=\"t m4b xe7 h2c4 y13d1 ff15 fs9f fc0 sc0 ls0 ws0\">(G<span class=\"_ _8\"></span>) Parte corren<span class=\"_ _8\"></span>te dell\u2019<span class=\"_ _8\"></span>ind<span class=\"_ _8\"></span>ebitamen<span class=\"_ _1\"></span>to f<span class=\"_ _0\"></span>inanzario n<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span>n <span class=\"_ _1\"></span>co<span class=\"_ _0\"></span>rren<span class=\"_ _8\"></span>te<span class=\"_ _2b2\"> </span></div></td><td class=\"c x643 y1f95 w61b h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">(2<span class=\"_ _1\"></span>0.275)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x647 y1f95 w616 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x648 y1f95 w61c h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">(<span class=\"_ _1\"></span>19.659)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x649 y1f95 w616 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1f8d w1e5 h2c3\"><div class=\"t m4b xe7 h2c4 y13d3 ff4 fs9f fc0 sc0 ls0 ws0\">(H<span class=\"_ _8\"></span>) Al<span class=\"_ _8\"></span>tri deb<span class=\"_ _8\"></span>iti finanzi<span class=\"_ _1\"></span>ari co<span class=\"_ _0\"></span>rren<span class=\"_ _8\"></span>ti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x64a y1f96 w61d h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">(1<span class=\"_ _1\"></span>.732)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x64b y1f96 w616 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x64c y1f96 w61e h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">(2.549)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x64d y1f96 w618 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1f8d w1e5 h2c3\"><div class=\"t m4b xe7 h2c2 y13d5 ff6 fs9f fc0 sc0 ls0 ws0\">(I<span class=\"_ _0\"></span>) In<span class=\"_ _0\"></span>deb<span class=\"_ _0\"></span>itamento finan<span class=\"_ _0\"></span>ziar<span class=\"_ _8\"></span>io c<span class=\"_ _0\"></span>orrente (F)+(G)+(<span class=\"_ _0\"></span>H)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x64e y1f97 w61f h4fe\"><div class=\"t m4b x1ae h2c2 y1ec2 ff6 fs9f fc0 sc0 ls0 ws0\">(22.007)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x64f y1f97 w618 h4fe\"><div class=\"t m4b x1ae h2c2 y1ec2 ff6 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x650 y1f97 w61f h4fe\"><div class=\"t m4b x1ae h2c2 y1ec2 ff6 fs9f fc0 sc0 ls0 ws0\">(22.208)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x651 y1f97 w616 h4fe\"><div class=\"t m4b x1ae h2c2 y1ec2 ff6 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1f8d w1e5 h2c3\"><div class=\"t m4b xe7 h2c2 y13d7 ff6 fs9f fc0 sc0 ls0 ws0\">(J)<span class=\"_ _0\"></span> In<span class=\"_ _0\"></span>deb<span class=\"_ _0\"></span>it<span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>men<span class=\"_ _0\"></span>to finan<span class=\"_ _0\"></span>ziar<span class=\"_ _8\"></span>io c<span class=\"_ _0\"></span>orre<span class=\"_ _1\"></span>nte netto Liqu<span class=\"_ _0\"></span>idi<span class=\"_ _1\"></span>t\u00e0 (D)+(<span class=\"_ _0\"></span>E)<span class=\"_ _0\"></span>+(I<span class=\"_ _0\"></span>)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x643 y1f98 w619 h4fe\"><div class=\"t m4b x1ae h2c2 y1ec2 ff6 fs9f fc0 sc0 ls0 ws0\">339.327<span class=\"_ _2b2\"> </span></div></td><td class=\"c x644 y1f98 w616 h4fe\"><div class=\"t m4b x1ae h2c2 y1ec2 ff6 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x645 y1f98 w61a h4fe\"><div class=\"t m4b x1ae h2c2 y1ec2 ff6 fs9f fc0 sc0 ls0 ws0\">202.668<span class=\"_ _2b2\"> </span></div></td><td class=\"c x646 y1f98 w618 h4fe\"><div class=\"t m4b x1ae h2c2 y1ec2 ff6 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1f99 w620 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">(K<span class=\"_ _8\"></span>) Deb<span class=\"_ _8\"></span>iti f<span class=\"_ _0\"></span>in<span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>nziari <span class=\"_ _1\"></span>non corren<span class=\"_ _1\"></span>ti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x652 y1f99 w621 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">(5<span class=\"_ _1\"></span>64.870)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x653 y1f99 w616 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x654 y1f99 w622 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">(503.492)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x655 y1f99 w618 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1f9a w623 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">(L) <span class=\"_ _1\"></span>Obb<span class=\"_ _8\"></span>ligazioni em<span class=\"_ _8\"></span>esse<span class=\"_ _2b2\"> </span></div></td><td class=\"c x656 y1f9a w618 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x657 y1f9a w618 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x658 y1f9a w618 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x659 y1f9a w618 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1f9b w624 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">(M<span class=\"_ _8\"></span>) A<span class=\"_ _8\"></span>ltri d<span class=\"_ _8\"></span>ebiti n<span class=\"_ _8\"></span>o<span class=\"_ _0\"></span>n co<span class=\"_ _0\"></span>rren<span class=\"_ _8\"></span>ti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x65a y1f9b w61d h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">(2<span class=\"_ _1\"></span>.787)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x65b y1f9b w618 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x65c y1f9b w625 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">(2.384)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x65d y1f9b w618 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1f9c w626 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">(N)<span class=\"_ _1\"></span> Debi<span class=\"_ _8\"></span>ti c<span class=\"_ _0\"></span>ommerciali n<span class=\"_ _8\"></span>o<span class=\"_ _0\"></span>n co<span class=\"_ _0\"></span>rren<span class=\"_ _8\"></span>ti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x65e y1f9c w61b h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">(2<span class=\"_ _1\"></span>9.941)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x65f y1f9c w618 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x660 y1f9c w627 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">(<span class=\"_ _1\"></span>19.065)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x661 y1f9c w618 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1f9d w628 h4fe\"><div class=\"t m4b x1ae h2c2 y1ec2 ff6 fs9f fc0 sc0 ls0 ws0\">(O)<span class=\"_ _0\"></span> Ind<span class=\"_ _0\"></span>ebitamento f<span class=\"_ _0\"></span>inanziari<span class=\"_ _8\"></span>o<span class=\"_ _0\"></span> no<span class=\"_ _0\"></span>n c<span class=\"_ _0\"></span>orrente (K)+(<span class=\"_ _0\"></span>L<span class=\"_ _0\"></span>)+(<span class=\"_ _0\"></span>M)<span class=\"_ _0\"></span>+(<span class=\"_ _0\"></span>N)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x662 y1f9d w629 h4fe\"><div class=\"t m4b x1ae h2c2 y1ec2 ff6 fs9f fc0 sc0 ls0 ws0\">(597.598)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x663 y1f9d w618 h4fe\"><div class=\"t m4b x1ae h2c2 y1ec2 ff6 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x664 y1f9d w62a h4fe\"><div class=\"t m4b x1ae h2c2 y1ec2 ff6 fs9f fc0 sc0 ls0 ws0\">(524.941)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x665 y1f9d w618 h4fe\"><div class=\"t m4b x1ae h2c2 y1ec2 ff6 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x666 y1f9e w62b h51e\"><div class=\"t m4b x1ae h2c2 y1ec2 ff6 fs9f fc0 sc0 ls0 ws0\">(P<span class=\"_ _0\"></span>)<span class=\"_ _0\"></span> Totale Indeb<span class=\"_ _0\"></span>it<span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>men<span class=\"_ _0\"></span>to Fi<span class=\"_ _8\"></span>n<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>ziar<span class=\"_ _8\"></span>io Netto co<span class=\"_ _0\"></span>me d<span class=\"_ _0\"></span>a orinetamenti ESMA<span class=\"_ _2b2\"> </span></div></td><td class=\"c x667 y1f9f w62a h4fe\"><div class=\"t m4b x1ae h2c2 y1ec2 ff6 fs9f fc0 sc0 ls0 ws0\">(258.271)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x668 y1f9f w618 h4fe\"><div class=\"t m4b x1ae h2c2 y1ec2 ff6 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x669 y1f9f w62a h4fe\"><div class=\"t m4b x1ae h2c2 y1ec2 ff6 fs9f fc0 sc0 ls0 ws0\">(322.273)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x66a y1f9f w616 h4fe\"><div class=\"t m4b x1ae h2c2 y1ec2 ff6 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x666 y1fa0 w62c h4fe\"><div class=\"t m4b x1ae h2c2 y1ec2 ff6 fs9f fc0 sc0 ls0 ws0\">(J)<span class=\"_ _0\"></span>+(<span class=\"_ _0\"></span>O)<span class=\"_ _2b2\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1af y1fa1 w62d h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">(Q<span class=\"_ _1\"></span>) S<span class=\"_ _8\"></span>trum<span class=\"_ _8\"></span>enti Der<span class=\"_ _8\"></span>iva<span class=\"_ _0\"></span>ti Co<span class=\"_ _0\"></span>rren<span class=\"_ _8\"></span>ti e No<span class=\"_ _0\"></span>n Co<span class=\"_ _0\"></span>rren<span class=\"_ _8\"></span>ti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x66b y1fa1 w616 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x66c y1fa1 w618 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x66d y1fa1 w618 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x66e y1fa1 w618 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1fa2 w62e h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">(R)<span class=\"_ _8\"></span> C<span class=\"_ _0\"></span>redi<span class=\"_ _8\"></span>ti f<span class=\"_ _0\"></span>inanz<span class=\"_ _8\"></span>ia<span class=\"_ _0\"></span>ri n<span class=\"_ _8\"></span>o<span class=\"_ _0\"></span>n co<span class=\"_ _0\"></span>rr<span class=\"_ _1\"></span>enti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x66f y1fa2 w616 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x670 y1fa2 w618 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x671 y1fa2 w618 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x672 y1fa2 w616 h4d5\"><div class=\"t m4b x1ae h2c4 y1f8e ff4 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1fa3 w62f h4d6\"><div class=\"t m4b x1ae h2c2 y1ec2 ff6 fs9f fc0 sc0 ls0 ws0\">(S<span class=\"_ _0\"></span>)<span class=\"_ _0\"></span> Totale Indeb<span class=\"_ _0\"></span>it<span class=\"_ _1\"></span>amen<span class=\"_ _0\"></span>to Fi<span class=\"_ _1\"></span>nan<span class=\"_ _0\"></span>ziar<span class=\"_ _8\"></span>io Netto Gr<span class=\"_ _8\"></span>u<span class=\"_ _0\"></span>pp<span class=\"_ _0\"></span>o E<span class=\"_ _0\"></span>NAV (<span class=\"_ _0\"></span>P<span class=\"_ _0\"></span>)+(<span class=\"_ _0\"></span>Q)+(<span class=\"_ _0\"></span>'R)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x673 y1fa3 w62a h4d6\"><div class=\"t m4b x1ae h2c2 y1ec2 ff6 fs9f fc0 sc0 ls0 ws0\">(258.271)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x674 y1fa3 w618 h4d6\"><div class=\"t m4b x1ae h2c2 y1ec2 ff6 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x675 y1fa3 w630 h4d6\"><div class=\"t m4b x1ae h2c2 y1ec2 ff6 fs9f fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>322.273<span class=\"_ _1\"></span>)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x676 y1fa3 w618 h4d6\"><div class=\"t m4b x1ae h2c2 y1ec2 ff6 fs9f fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x423 y1f8d w1e5 h2c3\"><div class=\"t m4b x176 h2c8 y13e5 ff12 fsa0 fc0 sc0 ls0 ws0\">(mi<span class=\"_ _0\"></span>gli<span class=\"_ _0\"></span>aia di <span class=\"_ _0\"></span>euro)</div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-598": {
   "value": "22.<span class=\"ffa ls0\"> <span class=\"_ _113\"> </span><span class=\"ff3\">Debiti commerciali correnti e non correnti<span class=\"_ _2b2\"> </span></span></span>I <span class=\"_ _6\"></span>debiti <span class=\"_ _c\"></span>comm<span class=\"_ _8\"></span>erciali <span class=\"_ _c\"></span>corr<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nti <span class=\"_ _6\"></span>e <span class=\"_ _c\"></span>non <span class=\"_ _6\"></span>correnti <span class=\"_ _6\"></span>ammontano <span class=\"_ _6\"></span>rispettivamente <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>1<span class=\"_ _0\"></span><span class=\"ls40\">51</span>.<span class=\"ls40\">42</span>5 <span class=\"_ _c\"></span>migliai<span class=\"_ _8\"></span>a <span class=\"_ _c\"></span>di <span class=\"_ _6\"></span>euro <span class=\"_ _c\"></span>e <span class=\"_ _6\"></span>29.941<span class=\"_ _2b2\"> </span>migliaia <span class=\"_ _b\"> </span>di <span class=\"_ _7\"> </span>euro <span class=\"_ _7\"> </span>e <span class=\"_ _7\"> </span>registrano <span class=\"_ _b\"> </span>complessivamente <span class=\"_ _b\"> </span>un <span class=\"_ _7\"> </span><span class=\"ls2d\">de</span>cremento <span class=\"_ _b\"> </span>netto <span class=\"_ _7\"> </span>di <span class=\"_ _7\"> </span><span class=\"ls40\">33</span>.414 <span class=\"_ _7\"> </span>migliaia <span class=\"_ _b\"> </span>di <span class=\"_ _7\"> </span>euro, <span class=\"_ _7\"> </span>rispetto<span class=\"_ _2b2\"> </span>all\u2019esercizio pr<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>cedente, im<span class=\"_ _8\"></span>putabile principalmente a<span class=\"ff3\">lla<span class=\"_ _1\"></span> riduzione dei debiti<span class=\"_ _8\"></span> per balance. </span>I <span class=\"_ _8\"></span><span class=\"fcf ls0\">debiti verso<span class=\"_ _1\"></span> i <span class=\"_ _8\"></span>fornitori <span class=\"_ _8\"></span><span class=\"ff7 fc0\">di beni <span class=\"_ _8\"></span>e servizi <span class=\"_ _8\"></span>necessari <span class=\"_ _8\"></span>all\u2019attivit\u00e0 <span class=\"_ _8\"></span>del Gruppo<span class=\"_ _8\"></span> registrano <span class=\"_ _8\"></span>un inc<span class=\"_ _8\"></span>remento netto <span class=\"_ _8\"></span>di <span class=\"ff3\">9.662<span class=\"_ _2b2\"> </span></span></span></span>migliaia <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>euro <span class=\"_ _c\"></span>ri<span class=\"_ _8\"></span>ferito <span class=\"_ _6\"></span>principalmente <span class=\"_ _6\"></span>alla <span class=\"_ _0\"></span>maggiore <span class=\"_ _6\"></span>fatturazione <span class=\"_ _0\"></span>concentrata <span class=\"_ _0\"></span>nell\u2019ultimo <span class=\"_ _6\"></span>mese <span class=\"_ _6\"></span>dell\u2019anno <span class=\"_ _0\"></span>per<span class=\"_ _2b2\"> </span>attivit\u00e0 legate <span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>ia a progetti<span class=\"_ _8\"></span> di investimento che ad acq<span class=\"_ _1\"></span>uisti per la realizzazione d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>lle commesse est<span class=\"_ _8\"></span>ere. <table class=\"s w631 h51f\" id=\"_6e7407de-ff20-42d5-a75e-2e13e8a5e155\"><tr><td></td><td class=\"c x64a y1fa5 w632 h4da\"><div class=\"t m10 x1ae h2ca y1fa4 ff6 fsa1 fc0 sc0 ls0 ws0\">al 31.12.<span class=\"_ _8\"></span>2024<span class=\"_ _2b2\"> </span></div></td><td class=\"c x677 y1fa5 w633 h4da\"><div class=\"t m10 x1ae h2ca y1fa4 ff6 fsa1 fc0 sc0 ls0 ws0\">a<span class=\"_ _0\"></span>l 31.12.<span class=\"_ _8\"></span>2023<span class=\"_ _2b2\"> </span></div></td><td class=\"c x678 y1fa5 w634 h4da\"><div class=\"t m10 x1ae h2ca y1fa4 ff6 fsa1 fc0 sc0 ls0 ws0\">Var<span class=\"_ _8\"></span>iaz<span class=\"_ _0\"></span>ion<span class=\"_ _8\"></span>e<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1fa6 w635 h4da\"><div class=\"t m10 x1ae h2ca y1fa4 ff6 fsa1 fc0 sc0 ls0 ws0\">D<span class=\"_ _0\"></span>eb<span class=\"_ _8\"></span>iti <span class=\"_ _0\"></span>co<span class=\"_ _8\"></span>m<span class=\"_ _0\"></span>merciali cor<span class=\"_ _8\"></span>ren<span class=\"_ _8\"></span>ti<span class=\"_ _2b2\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x1af y1fa8 w636 h520\"><div class=\"t m10 x1ae h2cc y1fa7 ff4 fsa1 fc0 sc0 ls0 ws0\">D<span class=\"_ _0\"></span>e<span class=\"_ _6\"></span>b<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span>ti<span class=\"_ _6\"></span> ve<span class=\"_ _6\"></span>rs<span class=\"_ _6\"></span>o<span class=\"_ _6\"></span> f<span class=\"_ _0\"></span>o<span class=\"_ _6\"></span>rn<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>tori<span class=\"_ _2b2\"> </span></div></td><td class=\"c x679 y1fa8 w637 h520\"><div class=\"t m10 x1ae h2cc y1fa7 ff4 fsa1 fc0 sc0 lse6 ws0\">1<span class=\"_ _1\"></span>23<span class=\"_ _8\"></span>.3<span class=\"_ _8\"></span>68<span class=\"_ _2b2\"> </span></div></td><td class=\"c x67a y1fa8 w638 h520\"><div class=\"t m10 x1ae h2cc y1fa7 ff4 fsa1 fc0 sc0 lse6 ws0\">11<span class=\"_ _8\"></span>3.<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>06<span class=\"_ _2b2\"> </span></div></td><td class=\"c x67b y1fa8 w639 h520\"><div class=\"t m10 x1ae h2cc y1fa7 ff4 fsa1 fc0 sc0 ls0 ws0\">9.662<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1fa9 w63a h520\"><div class=\"t m10 x1ae h2cc y1fa7 ff4 fsa1 fc0 sc0 ls0 ws0\">D<span class=\"_ _0\"></span>e<span class=\"_ _6\"></span>b<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span>ti<span class=\"_ _6\"></span> p<span class=\"_ _6\"></span>e<span class=\"_ _6\"></span>r a<span class=\"_ _c\"></span>n<span class=\"_ _0\"></span>ti<span class=\"_ _c\"></span>ci<span class=\"_ _6\"></span>p<span class=\"_ _6\"></span>i<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>ri<span class=\"_ _6\"></span>ce<span class=\"_ _6\"></span>vu<span class=\"_ _0\"></span>ti<span class=\"_ _c\"></span> s<span class=\"_ _c\"></span>u<span class=\"_ _0\"></span> p<span class=\"_ _6\"></span>ro<span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>e<span class=\"_ _6\"></span>tti<span class=\"_ _c\"></span> fi<span class=\"_ _c\"></span>n<span class=\"_ _0\"></span>a<span class=\"_ _c\"></span>n<span class=\"_ _0\"></span>z<span class=\"_ _0\"></span>i<span class=\"_ _6\"></span>a<span class=\"_ _c\"></span>ti<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>n<span class=\"_ _0\"></span> a<span class=\"_ _c\"></span>mb<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span>to <span class=\"_ _0\"></span>e<span class=\"_ _6\"></span>u<span class=\"_ _6\"></span>ro<span class=\"_ _0\"></span>p<span class=\"_ _6\"></span>e<span class=\"_ _6\"></span>o<span class=\"_ _2b2\"> </span></div></td><td class=\"c x67c y1fa9 w63b h520\"><div class=\"t m10 x1ae h2cc y1fa7 ff4 fsa1 fc0 sc0 lse6 ws0\">6.<span class=\"_ _8\"></span>22<span class=\"_ _8\"></span>2<span class=\"_ _2b2\"> </span></div></td><td class=\"c x67d y1fa9 w63c h520\"><div class=\"t m10 x1ae h2cc y1fa7 ff4 fsa1 fc0 sc0 lse6 ws0\">5.7<span class=\"_ _8\"></span>67<span class=\"_ _2b2\"> </span></div></td><td class=\"c x67e y1faa w63d h520\"><div class=\"t m10 x1ae h2cc y1fa7 ff4 fsa1 fc0 sc0 lse7 ws0\">455<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1fab w1e8 h2cb\"><div class=\"t m10 xe7 h2cc y13ef ff4 fsa1 fc0 sc0 ls0 ws0\">D<span class=\"_ _0\"></span>e<span class=\"_ _6\"></span>b<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span>ti<span class=\"_ _6\"></span> p<span class=\"_ _6\"></span>e<span class=\"_ _6\"></span>r b<span class=\"_ _6\"></span>a<span class=\"_ _c\"></span>l<span class=\"_ _6\"></span>a<span class=\"_ _c\"></span>n<span class=\"_ _0\"></span>ce<span class=\"_ _2b2\"> </span></div></td><td class=\"c x67f y1fac w63e h520\"><div class=\"t m10 x1ae h2cc y1fa7 ff4 fsa1 fc0 sc0 lse6 ws0\">2<span class=\"_ _1\"></span>1.<span class=\"_ _8\"></span>83<span class=\"_ _8\"></span>5<span class=\"_ _2b2\"> </span></div></td><td class=\"c x680 y1fac w63f h520\"><div class=\"t m10 x1ae h2cc y1fa7 ff4 fsa1 fc0 sc0 lse6 ws0\">76<span class=\"_ _8\"></span>.2<span class=\"_ _8\"></span>42<span class=\"_ _2b2\"> </span></div></td><td class=\"c x681 y1fac w640 h520\"><div class=\"t m10 x1ae h2cc y1fa7 ff4 fsa1 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>54.407)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1fab w1e8 h2cb\"><div class=\"t m10 xe7 h2ca y13f2 ff6 fsa1 fc0 sc0 ls0 ws0\">To<span class=\"_ _8\"></span>tale </div></td><td class=\"c x679 y1fad w641 h4da\"><div class=\"t m10 x1ae h2ca y1fa4 ff6 fsa1 fc0 sc0 lse6 ws0\">1<span class=\"_ _1\"></span>51<span class=\"_ _8\"></span>.<span class=\"_ _8\"></span>42<span class=\"_ _8\"></span>5<span class=\"_ _2b2\"> </span></div></td><td class=\"c x682 y1fad w642 h4da\"><div class=\"t m10 x1ae h2ca y1fa4 ff6 fsa1 fc0 sc0 lse6 ws0\">19<span class=\"_ _8\"></span>5.<span class=\"_ _8\"></span>71<span class=\"_ _8\"></span>5<span class=\"_ _2b2\"> </span></div></td><td class=\"c x683 y1fad w643 h4da\"><div class=\"t m10 x1ae h2ca y1fa4 ff6 fsa1 fc0 sc0 ls0 ws0\">(44.290<span class=\"_ _8\"></span>)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1fae w644 h4da\"><div class=\"t m10 x1ae h2ca y1fa4 ff6 fsa1 fc0 sc0 ls0 ws0\">D<span class=\"_ _0\"></span>eb<span class=\"_ _8\"></span>iti <span class=\"_ _0\"></span>co<span class=\"_ _8\"></span>m<span class=\"_ _0\"></span>merciali no<span class=\"_ _8\"></span>n co<span class=\"_ _8\"></span>rren<span class=\"_ _8\"></span>ti<span class=\"_ _2b2\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x1af y1faf w636 h520\"><div class=\"t m10 x1ae h2cc y1fa7 ff4 fsa1 fc0 sc0 ls0 ws0\">D<span class=\"_ _0\"></span>e<span class=\"_ _6\"></span>b<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span>ti<span class=\"_ _6\"></span> ve<span class=\"_ _6\"></span>rs<span class=\"_ _6\"></span>o<span class=\"_ _6\"></span> f<span class=\"_ _0\"></span>o<span class=\"_ _6\"></span>rn<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>tori<span class=\"_ _2b2\"> </span></div></td><td class=\"c x684 y1faf w645 h520\"><div class=\"t m10 x1ae h2cc y1fa7 ff4 fsa1 fc0 sc0 lse6 ws0\">2<span class=\"_ _1\"></span>16<span class=\"_ _2b2\"> </span></div></td><td class=\"c x685 y1faf w646 h520\"><div class=\"t m10 x1ae h2cc y1fa7 ff4 fsa1 fc0 sc0 lse6 ws0\">36<span class=\"_ _8\"></span>6<span class=\"_ _2b2\"> </span></div></td><td class=\"c x686 y1faf w647 h520\"><div class=\"t m10 x1ae h2cc y1fa7 ff4 fsa1 fc0 sc0 ls0 ws0\">(150)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1fab w1e8 h2cb\"><div class=\"t m10 xe7 h2cc y13f8 ff4 fsa1 fc0 sc0 ls0 ws0\">D<span class=\"_ _0\"></span>e<span class=\"_ _6\"></span>b<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span>ti<span class=\"_ _6\"></span> p<span class=\"_ _6\"></span>e<span class=\"_ _6\"></span>r B<span class=\"_ _6\"></span>a<span class=\"_ _6\"></span>l<span class=\"_ _c\"></span>a<span class=\"_ _6\"></span>n<span class=\"_ _6\"></span>ce<span class=\"_ _2b2\"> </span></div></td><td class=\"c x67f y1fb0 w63e h520\"><div class=\"t m10 x1ae h2cc y1fa7 ff4 fsa1 fc0 sc0 lse6 ws0\">2<span class=\"_ _1\"></span>9.<span class=\"_ _8\"></span>72<span class=\"_ _8\"></span>5<span class=\"_ _2b2\"> </span></div></td><td class=\"c x680 y1fb0 w63f h520\"><div class=\"t m10 x1ae h2cc y1fa7 ff4 fsa1 fc0 sc0 lse6 ws0\">18<span class=\"_ _8\"></span>.6<span class=\"_ _8\"></span>99<span class=\"_ _2b2\"> </span></div></td><td class=\"c x687 y1fb1 w648 h520\"><div class=\"t m10 x1ae h2cc y1fa7 ff4 fsa1 fc0 sc0 ls0 ws0\">11.02<span class=\"_ _8\"></span>6<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1fab w1e8 h2cb\"><div class=\"t m10 xe7 h2ca y13fb ff6 fsa1 fc0 sc0 ls0 ws0\">To<span class=\"_ _8\"></span>tale<span class=\"_ _2b2\"> </span></div></td><td class=\"c x67f y1fb2 w649 h4da\"><div class=\"t m10 x1ae h2ca y1fa4 ff6 fsa1 fc0 sc0 lse6 ws0\">2<span class=\"_ _1\"></span>9.<span class=\"_ _8\"></span>9<span class=\"_ _8\"></span>41<span class=\"_ _2b2\"> </span></div></td><td class=\"c x688 y1fb2 w649 h4da\"><div class=\"t m10 x1ae h2ca y1fa4 ff6 fsa1 fc0 sc0 lse6 ws0\">19<span class=\"_ _8\"></span>.<span class=\"_ _8\"></span>06<span class=\"_ _1\"></span>5<span class=\"_ _2b2\"> </span></div></td><td class=\"c x689 y1fb2 w64a h4da\"><div class=\"t m10 x1ae h2ca y1fa4 ff6 fsa1 fc0 sc0 ls0 ws0\">10.<span class=\"_ _8\"></span>876<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x423 y1fab w1e8 h2cb\"><div class=\"t m10 x171 h2cf y13fd ff12 fsa2 fc0 sc0 ls0 ws0\">(mi<span class=\"_ _0\"></span>gl<span class=\"_ _0\"></span>i<span class=\"_ _6\"></span>ai<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> di<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>euro<span class=\"_ _0\"></span>)<span class=\"_ _2b2\"> </span></div></td></tr></table>La <span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>oce <span class=\"_ _8\"></span><span class=\"fcf\">debiti <span class=\"_ _8\"></span>per <span class=\"_ _1\"></span>anticipi <span class=\"_ _8\"></span>ricevuti <span class=\"_ _8\"></span>su <span class=\"_ _8\"></span>progetti <span class=\"_ _8\"></span>f<span class=\"_ _0\"></span>inanzia<span class=\"_ _1\"></span>ti <span class=\"_ _8\"></span>in a<span class=\"_ _1\"></span>mbito <span class=\"_ _8\"></span>europeo <span class=\"fc0\">ch<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>ammonta <span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>6.<span class=\"ls40\">222<span class=\"_ _0\"></span></span> <span class=\"_ _8\"></span>migliaia <span class=\"_ _8\"></span>di euro<span class=\"_ _2b2\"> </span></span></span>risulta <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>incremento, <span class=\"_ _8\"></span>rispetto <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>dato <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>31 <span class=\"_ _1\"></span>dicembre <span class=\"_ _8\"></span>2023, <span class=\"_ _8\"></span>principalment<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>per i<span class=\"_ _8\"></span> pr<span class=\"_ _1\"></span>e-financing <span class=\"_ _8\"></span>ricevuti <span class=\"_ _8\"></span>su <span class=\"_ _8\"></span>alcuni<span class=\"_ _2b2\"> </span>progetti finanziati<span class=\"_ _8\"></span> in ambito SESAR.  I <span class=\"_ _b\"> </span><span class=\"fcf ls0\">debiti <span class=\"_ _7\"> </span>per <span class=\"_ _7\"> </span>balance <span class=\"_ _b\"> </span>Eurocontrol <span class=\"_ _7\"> </span><span class=\"fc0\">ammontano<span class=\"_ _8\"></span>  compl<span class=\"_ _8\"></span>essivamente <span class=\"_ _7\"> </span>a <span class=\"_ _7\"> </span><span class=\"lsa\">51</span>.560 <span class=\"_ _b\"> </span>migliai<span class=\"_ _1\"></span>a <span class=\"_ _7\"> </span>di <span class=\"_ _7\"> </span>euro, <span class=\"_ _b\"> </span>di  cui<span class=\"_ _8\"></span>  la <span class=\"_ _b\"> </span>parte<span class=\"_ _2b2\"> </span></span></span>classificata <span class=\"_ _8\"></span>nei debiti corr<span class=\"_ _1\"></span>enti \u00e8 pari <span class=\"_ _8\"></span>a <span class=\"lsa\">21</span>.835 <span class=\"ff7\">migl<span class=\"_ _1\"></span>iaia <span class=\"_ _1\"></span>di euro <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> corrisp<span class=\"_ _1\"></span>onde all\u2019im<span class=\"_ _8\"></span>porto che, al <span class=\"_ _8\"></span>lordo dell\u2019effetto<span class=\"_ _2b2\"> </span></span>finanziario, <span class=\"_ _1\"></span>verr\u00e0 resti<span class=\"_ _1\"></span>tuito ai<span class=\"_ _1\"></span> vettori tramit<span class=\"_ _8\"></span>e la tariffa n<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>l 2025. Il dec<span class=\"_ _1\"></span>remento netto <span class=\"_ _8\"></span>complessivo del d<span class=\"_ _1\"></span>ebito per<span class=\"_ _2b2\"> </span>balance <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span><span class=\"ls40\">43<span class=\"_ _0\"></span></span>.381 <span class=\"_ _d\"></span>migliaia <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>euro <span class=\"_ _d\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _d\"></span>riferito <span class=\"_ _d\"></span>principalmente<span class=\"_ _1\"></span> <span class=\"_ _d\"> </span>alla <span class=\"_ _4d\"> </span>quota <span class=\"_ _4d\"> </span>corrente <span class=\"_ _d\"></span>del <span class=\"_ _d\"></span>balance <span class=\"_ _d\"></span>azzerata <span class=\"_ _d\"></span>a <span class=\"_ _d\"></span>fine<span class=\"_ _2b2\"> </span>esercizio <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>q<span class=\"_ _1\"></span>uanto <span class=\"_ _8\"></span>imputata<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>ne<span class=\"_ _0\"></span>lla <span class=\"_ _8\"></span>ta<span class=\"_ _1\"></span>riffa <span class=\"_ _8\"></span>2024 <span class=\"_ _8\"></span>per <span class=\"_ _16\"></span>76.242 <span class=\"_ _8\"></span>migliaia <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>euro. <span class=\"_ _8\"></span>Nel <span class=\"_ _8\"></span>p<span class=\"_ _1\"></span>eriodo <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>esam<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>stati<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>iscritti<span class=\"_ _2b2\"> </span>i <span class=\"_ _c\"></span>balance <span class=\"_ _c\"></span>pe<span class=\"_ _8\"></span>r <span class=\"_ _c\"></span>rischio <span class=\"_ _c\"></span>traffico <span class=\"_ _c\"></span>sia<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>rotta <span class=\"_ _c\"></span>che <span class=\"_ _c\"></span>per <span class=\"_ _c\"></span>la<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>prima <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>seconda <span class=\"_ _6\"></span>fascia <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>terminal<span class=\"_ _8\"></span>e <span class=\"_ _c\"></span>per <span class=\"_ _c\"></span>complessivi <span class=\"_ _6\"></span>1<span class=\"_ _0\"></span>4,8<span class=\"_ _2b2\"> </span>milioni di <span class=\"_ _0\"></span>euro avendo <span class=\"_ _0\"></span>generato a consuntivo unit\u00e0 <span class=\"_ _0\"></span>di servizio s<span class=\"_ _0\"></span>uperiori rispetto al dato <span class=\"_ _6\"></span>preventivato nel <span class=\"_ _0\"></span>piano<span class=\"_ _2b2\"> </span>di <span class=\"_ _0\"></span>performance<span class=\"_ _8\"></span>,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>pari per <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>rotta <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>+4,03%, per <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>prima <span class=\"_ _0\"></span>fascia di <span class=\"_ _0\"></span>terminale <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>+8,12% e <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>seconda fascia di<span class=\"_ _2b2\"> </span>terminale <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>+7,60%. <span class=\"_ _0\"></span>Anche <span class=\"_ _0\"></span>il <span class=\"_ _6\"></span>balance <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>terza fascia <span class=\"_ _0\"></span>ha <span class=\"_ _6\"></span>riportato <span class=\"_ _6\"></span>un <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>negativo <span class=\"_ _0\"></span>per <span class=\"_ _6\"></span>1,1 <span class=\"_ _0\"></span>milioni <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>euro. <span class=\"_ _6\"></span>La<span class=\"_ _2b2\"> </span>voce <span class=\"_ _8\"></span>accoglie i<span class=\"_ _8\"></span>l balanc<span class=\"_ _8\"></span>e <span class=\"ff2\">dep<span class=\"_ _1\"></span>reciation<span class=\"ff3\"> <span class=\"_ _8\"></span>per <span class=\"_ _1\"></span>9,4 <span class=\"_ _8\"></span>milioni <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>euro (1<span class=\"_ _1\"></span>1,3 <span class=\"_ _8\"></span>milioni <span class=\"_ _8\"></span>di euro <span class=\"_ _8\"></span>nel <span class=\"_ _8\"></span>2023) <span class=\"_ _8\"></span>e l<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>variazioni <span class=\"_ _8\"></span>balance<span class=\"_ _2b2\"> </span></span></span>riferite <span class=\"_ _c\"></span>a <span class=\"_ _6\"></span>posizioni <span class=\"_ _c\"></span>iscritte<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>nell\u2019esercizio <span class=\"_ _6\"></span>precedente <span class=\"_ _c\"></span>ed <span class=\"_ _6\"></span>oggetto <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>aggi<span class=\"_ _1\"></span>ustamenti <span class=\"_ _6\"></span>da <span class=\"_ _c\"></span>parte <span class=\"_ _c\"></span>dell<span class=\"_ _8\"></span>a <span class=\"_ _c\"></span>Commissione<span class=\"_ _2b2\"> </span>Europea per 4,<span class=\"_ _1\"></span>3 milioni di <span class=\"_ _1\"></span>euro.     ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-599": {
   "value": "23.<span class=\"ffa ls0\"> <span class=\"_ _113\"> </span><span class=\"ff3\">Altre passivit\u00e0 correnti e non correnti </span></span>Le altre passivit\u00e0 cor<span class=\"_ _1\"></span>renti e non correnti r<span class=\"_ _1\"></span>egistrano comple<span class=\"_ _1\"></span>ssivamente u<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span><span class=\"ls5\">in</span>cremento netto di 8.785 migliaia<span class=\"_ _8\"></span> d<span class=\"_ _0\"></span>i<span class=\"_ _2b2\"> </span>euro, <span class=\"_ _d\"></span>rispetto <span class=\"_ _d\"></span>all\u2019esercizio <span class=\"_ _c\"></span>precedente, <span class=\"_ _d\"></span>a <span class=\"_ _d\"></span>seguito <span class=\"_ _d\"></span>delle <span class=\"_ _d\"></span>variazioni <span class=\"_ _d\"></span>rilevate <span class=\"_ _d\"></span>nelle <span class=\"_ _c\"></span>voci <span class=\"_ _d\"> </span>ripor<span class=\"_ _0\"></span>tate <span class=\"_ _c\"></span>ne<span class=\"_ _0\"></span>lla <span class=\"_ _d\"></span>seguente<span class=\"_ _2b2\"> </span>tabella: La <span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>oce <span class=\"_ _8\"></span><span class=\"fcf\">Acconti<span class=\"fc0 sc1\"> <span class=\"_ _8\"></span><span class=\"sc0\">ammonta <span class=\"_ _8\"></span>a compl<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ssivi <span class=\"_ _8\"></span>79.075 <span class=\"_ _8\"></span>migliaia di <span class=\"_ _8\"></span>euro <span class=\"_ _8\"></span>e <span class=\"_ _1\"></span>si <span class=\"_ _8\"></span>riferisce <span class=\"_ _8\"></span>per <span class=\"lsa\">73<span class=\"_ _8\"></span><span class=\"ls3a\">.4<span class=\"_ _0\"></span><span class=\"ls0\">75 <span class=\"_ _1\"></span>migliaia <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>euro al<span class=\"_ _8\"></span> debito<span class=\"_ _2b2\"> </span></span></span></span></span></span></span>verso l<span class=\"_ _8\"></span>\u2019<span class=\"_ _0\"></span>Aeronautica <span class=\"_ _8\"></span>Militare Ital<span class=\"_ _1\"></span>iana <span class=\"_ _8\"></span>(<span class=\"_ _0\"></span>AMI) <span class=\"_ _8\"></span>per la <span class=\"_ _8\"></span>qu<span class=\"_ _0\"></span>ota <span class=\"_ _8\"></span>degli incassi<span class=\"_ _8\"></span> di compet<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nza <span class=\"_ _8\"></span>ricevuti nel <span class=\"_ _1\"></span>202<span class=\"ff3\">4 per i<span class=\"_ _1\"></span> ser<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>izi<span class=\"_ _2b2\"> </span></span>di <span class=\"_ _0\"></span>rotta <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>terminale e <span class=\"_ _0\"></span>per <span class=\"_ _6\"></span>5.<span class=\"ls40\">600</span> <span class=\"_ _0\"></span><span class=\"ff7\">migliaia <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>euro <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>debito verso <span class=\"_ _6\"></span>Ente Nazionale pe<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>l\u2019Aviazion<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>Civile <span class=\"_ _0\"></span>(ENAC)<span class=\"_ _2b2\"> </span></span>per gl<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>incassi <span class=\"_ _8\"></span>di comp<span class=\"_ _1\"></span>etenza <span class=\"_ _8\"></span>inerenti agli<span class=\"_ _1\"></span> st<span class=\"_ _8\"></span>essi servizi.<span class=\"_ _8\"></span> Nel <span class=\"_ _1\"></span>corso <span class=\"_ _8\"></span>del 2024 <span class=\"_ _8\"></span><span class=\"ff7\">si \u00e8 <span class=\"_ _1\"></span>procedut<span class=\"_ _1\"></span>o a <span class=\"_ _8\"></span>pagare l<span class=\"_ _8\"></span>\u2019Aeronautica<span class=\"_ _2b2\"> </span></span>Militare <span class=\"_ _8\"></span>per la quota<span class=\"_ _8\"></span> di compet<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nza dei<span class=\"_ _8\"></span> servizi di<span class=\"_ _8\"></span> terminale <span class=\"_ _1\"></span>per compl<span class=\"_ _8\"></span>essivi 18,5 mil<span class=\"_ _8\"></span>ioni di euro <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> a<span class=\"_ _1\"></span> compensa<span class=\"_ _8\"></span>re<span class=\"_ _2b2\"> </span>gli <span class=\"_ _8\"></span>acconti AM<span class=\"_ _8\"></span>I<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>per i <span class=\"_ _8\"></span>servizi <span class=\"_ _8\"></span>di rotta <span class=\"_ _8\"></span>rilevati <span class=\"_ _8\"></span>al 31 <span class=\"_ _8\"></span>dicembre <span class=\"_ _8\"></span>2023 con<span class=\"_ _8\"></span> il <span class=\"_ _8\"></span>credito <span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>antato <span class=\"_ _8\"></span>nei c<span class=\"_ _8\"></span>onfronti d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _8\"></span>Ministero<span class=\"_ _2b2\"> </span>dell\u2019Economia e <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>Finanze (MEF), <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>emerso un <span class=\"_ _0\"></span>importo <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>debito pari <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>4<span class=\"_ _6\"></span><span class=\"ff3\">7,3 <span class=\"_ _0\"></span>milioni di <span class=\"_ _0\"></span>euro, <span class=\"_ _0\"></span>regolato<span class=\"_ _2b2\"> </span></span>nel mese <span class=\"_ _8\"></span>di dicembre, i<span class=\"_ _8\"></span>ns<span class=\"_ _0\"></span>ieme a<span class=\"_ _8\"></span>lla quota di <span class=\"_ _8\"></span>competenza <span class=\"_ _8\"></span>ENAC relativa al <span class=\"_ _8\"></span>202<span class=\"_ _0\"></span>3 per <span class=\"_ _8\"></span>un importo pari <span class=\"_ _8\"></span>a 4,8 milion<span class=\"_ _1\"></span>i<span class=\"_ _2b2\"> </span>di euro. Gli <span class=\"_ _b\"> </span><span class=\"fcf\">Altri <span class=\"_ _7\"> </span>debiti</span><span class=\"sc1 ls3\">, <span class=\"_ _b\"> </span></span>che <span class=\"_ _b\"> </span>ammontano <span class=\"_ _b\"> </span>a <span class=\"_ _b\"> </span>5<span class=\"_ _0\"></span>8.644 <span class=\"_ _b\"> </span><span class=\"ff7\">migliaia <span class=\"_ _b\"> </span>di <span class=\"_ _7\"> </span>euro <span class=\"_ _b\"> </span>registrano, <span class=\"_ _b\"> </span>rispetto <span class=\"_ _b\"> </span>all\u2019esercizio <span class=\"_ _4d\"> </span>precedente, <span class=\"_ _b\"> </span>un<span class=\"_ _2b2\"> </span></span>incremento <span class=\"_ _8\"></span>netto <span class=\"_ _8\"></span>di <span class=\"_ _1\"></span>6.149 <span class=\"_ _8\"></span>migliaia<span class=\"_ _8\"></span> di <span class=\"_ _8\"></span>euro <span class=\"_ _1\"></span>imputabile <span class=\"_ _8\"></span>principalm<span class=\"_ _1\"></span>ente <span class=\"_ _8\"></span>ai magg<span class=\"_ _8\"></span>iori <span class=\"_ _8\"></span>debiti <span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>erso <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>personale <span class=\"_ _8\"></span>iscritti<span class=\"_ _2b2\"> </span>per gli accantonam<span class=\"_ _8\"></span>enti di competenza dell<span class=\"_ _1\"></span>\u2019esercizio. La <span class=\"_ _0\"></span>voce <span class=\"fcf\">Risconti</span> <span class=\"_ _0\"></span>\u00e8 principalmente riferibile ai <span class=\"_ _0\"></span>risconti passivi <span class=\"_ _0\"></span>riguardanti i <span class=\"_ _0\"></span>progetti<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>di investimento <span class=\"_ _0\"></span>finanziati<span class=\"_ _8\"></span>,<span class=\"_ _0\"></span> di<span class=\"_ _2b2\"> </span>cui  la <span class=\"_ _7\"> </span>quota  a <span class=\"_ _7\"> </span>breve  rap<span class=\"_ _1\"></span>presenta <span class=\"_ _7\"> </span>l\u2019importo  ch<span class=\"_ _8\"></span>e  si  rivers<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>r\u00e0  a <span class=\"_ _7\"> </span>conto  eco<span class=\"_ _8\"></span>nom<span class=\"_ _0\"></span>ico <span class=\"_ _7\"> </span>nei  prossimi<span class=\"_ _8\"></span>  12  mesi. <span class=\"_ _7\"> </span>In<span class=\"_ _2b2\"> </span>particolare, la voce accoglie: i) i <span class=\"_ _0\"></span>contributi PON <span class=\"_ _0\"></span>Infrastrutture e Reti riferiti al periodo 2000/2006, 2007/2013 e<span class=\"_ _2b2\"> </span>2014/2020 <span class=\"_ _c\"></span>riguarda<span class=\"_ _8\"></span>nti <span class=\"_ _c\"></span>specifici <span class=\"_ _c\"></span>investimenti <span class=\"_ _6\"></span>effettuati <span class=\"_ _c\"></span>negli <span class=\"_ _c\"></span>aeroporti <span class=\"_ _c\"></span>del <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>ud <span class=\"_ _c\"></span>per <span class=\"_ _c\"></span>un <span class=\"_ _c\"></span>im<span class=\"_ _1\"></span>porto, <span class=\"_ _c\"></span>al <span class=\"_ _c\"></span>netto <span class=\"_ _c\"></span>d<span class=\"_ _1\"></span>elle<span class=\"_ _2b2\"> </span>quote <span class=\"_ _0\"></span>imputate <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>economico per <span class=\"_ _6\"></span>52.739 <span class=\"_ _0\"></span>migliaia di <span class=\"_ _6\"></span>euro <span class=\"_ _0\"></span>(50.306 <span class=\"_ _0\"></span>migliaia di <span class=\"_ _6\"></span>euro <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>202<span class=\"_ _0\"></span><span class=\"ls40\">3)<span class=\"ls68\">;<span class=\"_ _2b2\"> </span></span></span>ii) <span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>contributi <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>conto <span class=\"_ _6\"></span>impi<span class=\"_ _8\"></span>anti <span class=\"_ _6\"></span>a <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alere sugli <span class=\"_ _6\"></span>investim<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nti <span class=\"_ _0\"></span>per <span class=\"_ _6\"></span>gli <span class=\"_ _0\"></span>aeroporti <span class=\"_ _0\"></span>militari, <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span>sensi <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>quanto <span class=\"_ _0\"></span>previsto<table class=\"s w64b h521\" id=\"_1698d827-3beb-43f1-b66c-e8a409804b62\"><tr><td></td><td></td><td></td><td class=\"c x68a y1fb3 w1ec h2d6\"><div class=\"t m4c x97 h2d1 y1405 ff6 fsa3 fc0 sc0 ls0 ws0\">al 31<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>12.2024<span class=\"_ _2b2\"> </span></div></td><td></td><td></td><td class=\"c x68b y1fb3 w1ec h2d6\"><div class=\"t m4c x97 h2d1 y1405 ff6 fsa3 fc0 sc0 ls0 ws0\">al 31<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>12.2023<span class=\"_ _2b2\"> </span></div></td><td></td><td></td><td class=\"c x68c y1fb3 w1ec h2d6\"><div class=\"t m4c x179 h2d1 y1405 ff6 fsa3 fc0 sc0 ls0 ws0\">Variazi<span class=\"_ _8\"></span>on<span class=\"_ _0\"></span>i<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td class=\"c x68d y1fb5 w64c h522\"><div class=\"t m4c x1ae h2d1 y1fb4 ff6 fsa3 fc0 sc0 ls0 ws0\">quo<span class=\"_ _0\"></span>ta<span class=\"_ _2b2\"> </span></div></td><td class=\"c x68e y1fb5 w64d h522\"><div class=\"t m4c x1ae h2d1 y1fb4 ff6 fsa3 fc0 sc0 ls0 ws0\">quo<span class=\"_ _0\"></span>ta non<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x68f y1fb5 w64e h522\"><div class=\"t m4c x1ae h2d1 y1fb4 ff6 fsa3 fc0 sc0 ls0 ws0\">quo<span class=\"_ _0\"></span>ta<span class=\"_ _2b2\"> </span></div></td><td class=\"c x690 y1fb5 w64d h522\"><div class=\"t m4c x1ae h2d1 y1fb4 ff6 fsa3 fc0 sc0 ls0 ws0\">quo<span class=\"_ _0\"></span>ta non<span class=\"_ _2b2\"> </span></div></td><td></td><td></td><td class=\"c x692 y1fb5 w64f h522\"><div class=\"t m4c x1ae h2d1 y1fb4 ff6 fsa3 fc0 sc0 ls0 ws0\">quo<span class=\"_ _0\"></span>ta<span class=\"_ _2b2\"> </span></div><div class=\"t m4c x691 h2d1 y1fb4 ff6 fsa3 fc0 sc0 ls0 ws0\">quo<span class=\"_ _0\"></span>ta non<span class=\"_ _2b2\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x693 y1fb6 w650 h522\"><div class=\"t m4c x1ae h2d1 y1fb4 ff6 fsa3 fc0 sc0 ls0 ws0\">co<span class=\"_ _0\"></span>rr<span class=\"_ _8\"></span>en<span class=\"_ _0\"></span>te<span class=\"_ _2b2\"> </span></div></td><td class=\"c x694 y1fb6 w650 h522\"><div class=\"t m4c x1ae h2d1 y1fb4 ff6 fsa3 fc0 sc0 ls0 ws0\">co<span class=\"_ _0\"></span>rr<span class=\"_ _8\"></span>en<span class=\"_ _0\"></span>te<span class=\"_ _2b2\"> </span></div></td><td class=\"c x423 y1fb7 w1eb h2d2\"><div class=\"t m4c x51 h2d1 y1407 ff6 fsa3 fc0 sc0 ls0 ws0\">Totale<span class=\"_ _2b2\"> </span></div></td><td class=\"c x695 y1fb6 w651 h522\"><div class=\"t m4c x1ae h2d1 y1fb4 ff6 fsa3 fc0 sc0 ls0 ws0\">co<span class=\"_ _0\"></span>rr<span class=\"_ _8\"></span>en<span class=\"_ _0\"></span>te<span class=\"_ _2b2\"> </span></div></td><td class=\"c x696 y1fb6 w651 h522\"><div class=\"t m4c x1ae h2d1 y1fb4 ff6 fsa3 fc0 sc0 ls0 ws0\">co<span class=\"_ _0\"></span>rr<span class=\"_ _8\"></span>en<span class=\"_ _0\"></span>te<span class=\"_ _2b2\"> </span></div></td><td class=\"c x423 y1fb7 w1eb h2d2\"><div class=\"t m4c xb7 h2d1 y1407 ff6 fsa3 fc0 sc0 ls0 ws0\">Totale<span class=\"_ _2b2\"> </span></div></td><td class=\"c x697 y1fb6 w651 h522\"><div class=\"t m4c x1ae h2d1 y1fb4 ff6 fsa3 fc0 sc0 ls0 ws0\">co<span class=\"_ _0\"></span>rr<span class=\"_ _8\"></span>en<span class=\"_ _0\"></span>te<span class=\"_ _2b2\"> </span></div></td><td class=\"c x698 y1fb6 w651 h522\"><div class=\"t m4c x1ae h2d1 y1fb4 ff6 fsa3 fc0 sc0 ls0 ws0\">co<span class=\"_ _0\"></span>rr<span class=\"_ _8\"></span>en<span class=\"_ _0\"></span>te<span class=\"_ _2b2\"> </span></div></td><td class=\"c x423 y1fb8 w1eb h2d0\"><div class=\"t m4c xf0 h2d1 y1405 ff6 fsa3 fc0 sc0 ls0 ws0\">Totale<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1fb7 w1eb h2d2\"><div class=\"t m4c xe7 h2d3 y1408 ff4 fsa3 fc0 sc0 ls0 ws0\">Acco<span class=\"_ _0\"></span>nti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x699 y1fba w652 h522\"><div class=\"t m4c x1ae h2d3 y1fb9 ff4 fsa3 fc0 sc0 lse8 ws0\">79.075<span class=\"_ _2b2\"> </span></div></td><td class=\"c x69a y1fba w653 h522\"><div class=\"t m4c x1ae h2d3 y1fb9 ff4 fsa3 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x69b y1fba w654 h522\"><div class=\"t m4c x1ae h2d3 y1fb9 ff4 fsa3 fc0 sc0 lse8 ws0\">79.075<span class=\"_ _2b2\"> </span></div></td><td class=\"c x69c y1fba w655 h522\"><div class=\"t m4c x1ae h2d3 y1fb9 ff4 fsa3 fc0 sc0 lse8 ws0\">74.<span class=\"_ _0\"></span>285<span class=\"_ _2b2\"> </span></div></td><td class=\"c x69d y1fba w656 h522\"><div class=\"t m4c x1ae h2d3 y1fb9 ff4 fsa3 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x69e y1fba w655 h522\"><div class=\"t m4c x1ae h2d3 y1fb9 ff4 fsa3 fc0 sc0 lse8 ws0\">74.<span class=\"_ _0\"></span>285<span class=\"_ _2b2\"> </span></div></td><td class=\"c x69f y1fba w657 h522\"><div class=\"t m4c x1ae h2d3 y1fb9 ff4 fsa3 fc0 sc0 ls0 ws0\">4.790<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6a0 y1fba w658 h522\"><div class=\"t m4c x1ae h2d3 y1fb9 ff4 fsa3 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6a1 y1fba w657 h522\"><div class=\"t m4c x1ae h2d3 y1fb9 ff4 fsa3 fc0 sc0 ls0 ws0\">4.790<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1fb7 w1eb h2d2\"><div class=\"t m4c xe7 h2d3 y140b ff4 fsa3 fc0 sc0 ls0 ws0\">Al<span class=\"_ _1\"></span>tri d<span class=\"_ _8\"></span>ebiti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x699 y1fbb w652 h522\"><div class=\"t m4c x1ae h2d3 y1fb9 ff4 fsa3 fc0 sc0 lse8 ws0\">58.644<span class=\"_ _2b2\"> </span></div></td><td class=\"c x69a y1fbb w653 h522\"><div class=\"t m4c x1ae h2d3 y1fb9 ff4 fsa3 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x69b y1fbb w654 h522\"><div class=\"t m4c x1ae h2d3 y1fb9 ff4 fsa3 fc0 sc0 lse8 ws0\">58.644<span class=\"_ _2b2\"> </span></div></td><td class=\"c x69c y1fbb w655 h522\"><div class=\"t m4c x1ae h2d3 y1fb9 ff4 fsa3 fc0 sc0 lse8 ws0\">52.<span class=\"_ _0\"></span>495<span class=\"_ _2b2\"> </span></div></td><td class=\"c x69d y1fbb w656 h522\"><div class=\"t m4c x1ae h2d3 y1fb9 ff4 fsa3 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x69e y1fbb w655 h522\"><div class=\"t m4c x1ae h2d3 y1fb9 ff4 fsa3 fc0 sc0 lse8 ws0\">52.<span class=\"_ _0\"></span>495<span class=\"_ _2b2\"> </span></div></td><td class=\"c x69f y1fbb w657 h522\"><div class=\"t m4c x1ae h2d3 y1fb9 ff4 fsa3 fc0 sc0 ls0 ws0\">6.149<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6a0 y1fbb w658 h522\"><div class=\"t m4c x1ae h2d3 y1fb9 ff4 fsa3 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6a1 y1fbb w657 h522\"><div class=\"t m4c x1ae h2d3 y1fb9 ff4 fsa3 fc0 sc0 ls0 ws0\">6.149<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1fb7 w1eb h2d2\"><div class=\"t m4c xe7 h2d3 y140d ff4 fsa3 fc0 sc0 ls0 ws0\">Risco<span class=\"_ _0\"></span>nti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x699 y1fbc w652 h522\"><div class=\"t m4c x1ae h2d3 y1fb9 ff4 fsa3 fc0 sc0 lse8 ws0\">11.355<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6a2 y1fbc w659 h522\"><div class=\"t m4c x1ae h2d3 y1fb9 ff4 fsa3 fc0 sc0 ls0 ws0\">137.999<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6a3 y1fbc w65a h522\"><div class=\"t m4c x1ae h2d3 y1fb9 ff4 fsa3 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>49.<span class=\"_ _0\"></span>354<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6a4 y1fbc w652 h522\"><div class=\"t m4c x1ae h2d3 y1fb9 ff4 fsa3 fc0 sc0 lse8 ws0\">10.643<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6a5 y1fbc w65b h522\"><div class=\"t m4c x1ae h2d3 y1fb9 ff4 fsa3 fc0 sc0 ls0 ws0\">1<span class=\"_ _1\"></span>40.865<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6a6 y1fbc w65c h522\"><div class=\"t m4c x1ae h2d3 y1fb9 ff4 fsa3 fc0 sc0 ls0 ws0\">1<span class=\"_ _1\"></span>51.508<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6a7 y1fbc w65d h522\"><div class=\"t m4c x1ae h2d3 y1fb9 ff4 fsa3 fc0 sc0 lse9 ws0\">712<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6a8 y1fbc w65e h522\"><div class=\"t m4c x1ae h2d3 y1fb9 ff4 fsa3 fc0 sc0 ls0 ws0\">(2.866)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6a9 y1fbc w65f h522\"><div class=\"t m4c x1ae h2d3 y1fb9 ff4 fsa3 fc0 sc0 ls0 ws0\">(<span class=\"_ _8\"></span>2.<span class=\"_ _0\"></span>154)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1fb7 w1eb h2d2\"><div class=\"t m4c xe7 h2d1 y140f ff6 fsa3 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x6aa y1fbd w660 h522\"><div class=\"t m4c x1ae h2d1 y1fb4 ff6 fsa3 fc0 sc0 ls0 ws0\">14<span class=\"_ _8\"></span>9.074<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6ab y1fbd w661 h522\"><div class=\"t m4c x1ae h2d1 y1fb4 ff6 fsa3 fc0 sc0 ls0 ws0\">137.99<span class=\"_ _8\"></span>9<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6ac y1fbd w662 h522\"><div class=\"t m4c x1ae h2d1 y1fb4 ff6 fsa3 fc0 sc0 ls0 ws0\">2<span class=\"_ _1\"></span>87.073<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6ad y1fbd w660 h522\"><div class=\"t m4c x1ae h2d1 y1fb4 ff6 fsa3 fc0 sc0 ls0 ws0\">137.42<span class=\"_ _8\"></span>3<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6ae y1fbd w663 h522\"><div class=\"t m4c x1ae h2d1 y1fb4 ff6 fsa3 fc0 sc0 ls0 ws0\">1<span class=\"_ _1\"></span>40.865<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6af y1fbd w660 h522\"><div class=\"t m4c x1ae h2d1 y1fb4 ff6 fsa3 fc0 sc0 ls0 ws0\">278.28<span class=\"_ _8\"></span>8<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6b0 y1fbd w664 h522\"><div class=\"t m4c x1ae h2d1 y1fb4 ff6 fsa3 fc0 sc0 ls0 ws0\">11.651<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6b1 y1fbd w665 h522\"><div class=\"t m4c x1ae h2d1 y1fb4 ff6 fsa3 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>2.866)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6b2 y1fbd w666 h522\"><div class=\"t m4c x1ae h2d1 y1fb4 ff6 fsa3 fc0 sc0 ls0 ws0\">8.785<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x423 y1fb7 w1eb h2d2\"><div class=\"t m4c x9a h2d5 y1411 ff12 fsa4 fc0 sc0 ls0 ws0\">(mi<span class=\"_ _0\"></span>gliaia di <span class=\"_ _0\"></span>euro)<span class=\"_ _2b2\"> </span></div></td></tr></table>dalla <span class=\"_ _8\"></span>Legge <span class=\"_ _8\"></span>102/2009, <span class=\"_ _8\"></span>pari <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>43.948 <span class=\"_ _8\"></span>migliai<span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>euro <span class=\"_ _8\"></span>(<span class=\"ls40\">48<span class=\"_ _0\"></span></span>.476 <span class=\"_ _8\"></span>migliaia <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>euro <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>31 <span class=\"_ _8\"></span>dicembre <span class=\"_ _8\"></span>2023); <span class=\"_ _8\"></span>iii) <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>contributi<span class=\"_ _2b2\"> </span>legati ai <span class=\"_ _0\"></span>progetti di investimento finanziati con <span class=\"_ _0\"></span>il programma CEF per <span class=\"_ _0\"></span>un importo pari <span class=\"_ _0\"></span>a 4<span class=\"_ _6\"></span>6.478 migliaia di euro<span class=\"_ _2b2\"> </span>(47.815 <span class=\"_ _1\"></span>migliaia <span class=\"_ _8\"></span>di euro a<span class=\"_ _8\"></span>l 31 <span class=\"_ _1\"></span>dicembre <span class=\"_ _8\"></span>2023); iv) i <span class=\"_ _8\"></span>contributi in<span class=\"_ _8\"></span> conto i<span class=\"_ _8\"></span>mp<span class=\"_ _0\"></span>ianti <span class=\"_ _8\"></span>riferiti al <span class=\"_ _8\"></span>PNRR per 1.9<span class=\"_ _1\"></span>08 migl<span class=\"_ _1\"></span>iaia<span class=\"_ _2b2\"> </span>di <span class=\"_ _40\"> </span>e<span class=\"_ _0\"></span>uro <span class=\"_ _40\"> </span><span class=\"ff7\">incrementate <span class=\"_ _40\"> </span>nell\u2019esercizio <span class=\"_ _40\"> </span>per <span class=\"_ _40\"> </span>il <span class=\"_ _12\"> </span>riconoscimento <span class=\"_ _40\"> </span>dei <span class=\"_ _40\"> </span>contributi <span class=\"_ _40\"> </span>su <span class=\"_ _12\"> </span>investimenti <span class=\"_ _4\"> </span>effettuati <span class=\"_ _40\"> </span>dalle<span class=\"_ _2b2\"> </span></span>controllate.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-644": {
   "value": "23.<span class=\"ffa ls0\"> <span class=\"_ _113\"> </span><span class=\"ff3\">Altre passivit\u00e0 correnti e non correnti </span></span>Le altre passivit\u00e0 cor<span class=\"_ _1\"></span>renti e non correnti r<span class=\"_ _1\"></span>egistrano comple<span class=\"_ _1\"></span>ssivamente u<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span><span class=\"ls5\">in</span>cremento netto di 8.785 migliaia<span class=\"_ _8\"></span> d<span class=\"_ _0\"></span>i<span class=\"_ _2b2\"> </span>euro, <span class=\"_ _d\"></span>rispetto <span class=\"_ _d\"></span>all\u2019esercizio <span class=\"_ _c\"></span>precedente, <span class=\"_ _d\"></span>a <span class=\"_ _d\"></span>seguito <span class=\"_ _d\"></span>delle <span class=\"_ _d\"></span>variazioni <span class=\"_ _d\"></span>rilevate <span class=\"_ _d\"></span>nelle <span class=\"_ _c\"></span>voci <span class=\"_ _d\"> </span>ripor<span class=\"_ _0\"></span>tate <span class=\"_ _c\"></span>ne<span class=\"_ _0\"></span>lla <span class=\"_ _d\"></span>seguente<span class=\"_ _2b2\"> </span>tabella: La <span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>oce <span class=\"_ _8\"></span><span class=\"fcf\">Acconti<span class=\"fc0 sc1\"> <span class=\"_ _8\"></span><span class=\"sc0\">ammonta <span class=\"_ _8\"></span>a compl<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ssivi <span class=\"_ _8\"></span>79.075 <span class=\"_ _8\"></span>migliaia di <span class=\"_ _8\"></span>euro <span class=\"_ _8\"></span>e <span class=\"_ _1\"></span>si <span class=\"_ _8\"></span>riferisce <span class=\"_ _8\"></span>per <span class=\"lsa\">73<span class=\"_ _8\"></span><span class=\"ls3a\">.4<span class=\"_ _0\"></span><span class=\"ls0\">75 <span class=\"_ _1\"></span>migliaia <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>euro al<span class=\"_ _8\"></span> debito<span class=\"_ _2b2\"> </span></span></span></span></span></span></span>verso l<span class=\"_ _8\"></span>\u2019<span class=\"_ _0\"></span>Aeronautica <span class=\"_ _8\"></span>Militare Ital<span class=\"_ _1\"></span>iana <span class=\"_ _8\"></span>(<span class=\"_ _0\"></span>AMI) <span class=\"_ _8\"></span>per la <span class=\"_ _8\"></span>qu<span class=\"_ _0\"></span>ota <span class=\"_ _8\"></span>degli incassi<span class=\"_ _8\"></span> di compet<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nza <span class=\"_ _8\"></span>ricevuti nel <span class=\"_ _1\"></span>202<span class=\"ff3\">4 per i<span class=\"_ _1\"></span> ser<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>izi<span class=\"_ _2b2\"> </span></span>di <span class=\"_ _0\"></span>rotta <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>terminale e <span class=\"_ _0\"></span>per <span class=\"_ _6\"></span>5.<span class=\"ls40\">600</span> <span class=\"_ _0\"></span><span class=\"ff7\">migliaia <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>euro <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>debito verso <span class=\"_ _6\"></span>Ente Nazionale pe<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>l\u2019Aviazion<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>Civile <span class=\"_ _0\"></span>(ENAC)<span class=\"_ _2b2\"> </span></span>per gl<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>incassi <span class=\"_ _8\"></span>di comp<span class=\"_ _1\"></span>etenza <span class=\"_ _8\"></span>inerenti agli<span class=\"_ _1\"></span> st<span class=\"_ _8\"></span>essi servizi.<span class=\"_ _8\"></span> Nel <span class=\"_ _1\"></span>corso <span class=\"_ _8\"></span>del 2024 <span class=\"_ _8\"></span><span class=\"ff7\">si \u00e8 <span class=\"_ _1\"></span>procedut<span class=\"_ _1\"></span>o a <span class=\"_ _8\"></span>pagare l<span class=\"_ _8\"></span>\u2019Aeronautica<span class=\"_ _2b2\"> </span></span>Militare <span class=\"_ _8\"></span>per la quota<span class=\"_ _8\"></span> di compet<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nza dei<span class=\"_ _8\"></span> servizi di<span class=\"_ _8\"></span> terminale <span class=\"_ _1\"></span>per compl<span class=\"_ _8\"></span>essivi 18,5 mil<span class=\"_ _8\"></span>ioni di euro <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> a<span class=\"_ _1\"></span> compensa<span class=\"_ _8\"></span>re<span class=\"_ _2b2\"> </span>gli <span class=\"_ _8\"></span>acconti AM<span class=\"_ _8\"></span>I<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>per i <span class=\"_ _8\"></span>servizi <span class=\"_ _8\"></span>di rotta <span class=\"_ _8\"></span>rilevati <span class=\"_ _8\"></span>al 31 <span class=\"_ _8\"></span>dicembre <span class=\"_ _8\"></span>2023 con<span class=\"_ _8\"></span> il <span class=\"_ _8\"></span>credito <span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>antato <span class=\"_ _8\"></span>nei c<span class=\"_ _8\"></span>onfronti d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _8\"></span>Ministero<span class=\"_ _2b2\"> </span>dell\u2019Economia e <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>Finanze (MEF), <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>emerso un <span class=\"_ _0\"></span>importo <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>debito pari <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>4<span class=\"_ _6\"></span><span class=\"ff3\">7,3 <span class=\"_ _0\"></span>milioni di <span class=\"_ _0\"></span>euro, <span class=\"_ _0\"></span>regolato<span class=\"_ _2b2\"> </span></span>nel mese <span class=\"_ _8\"></span>di dicembre, i<span class=\"_ _8\"></span>ns<span class=\"_ _0\"></span>ieme a<span class=\"_ _8\"></span>lla quota di <span class=\"_ _8\"></span>competenza <span class=\"_ _8\"></span>ENAC relativa al <span class=\"_ _8\"></span>202<span class=\"_ _0\"></span>3 per <span class=\"_ _8\"></span>un importo pari <span class=\"_ _8\"></span>a 4,8 milion<span class=\"_ _1\"></span>i<span class=\"_ _2b2\"> </span>di euro. Gli <span class=\"_ _b\"> </span><span class=\"fcf\">Altri <span class=\"_ _7\"> </span>debiti</span><span class=\"sc1 ls3\">, <span class=\"_ _b\"> </span></span>che <span class=\"_ _b\"> </span>ammontano <span class=\"_ _b\"> </span>a <span class=\"_ _b\"> </span>5<span class=\"_ _0\"></span>8.644 <span class=\"_ _b\"> </span><span class=\"ff7\">migliaia <span class=\"_ _b\"> </span>di <span class=\"_ _7\"> </span>euro <span class=\"_ _b\"> </span>registrano, <span class=\"_ _b\"> </span>rispetto <span class=\"_ _b\"> </span>all\u2019esercizio <span class=\"_ _4d\"> </span>precedente, <span class=\"_ _b\"> </span>un<span class=\"_ _2b2\"> </span></span>incremento <span class=\"_ _8\"></span>netto <span class=\"_ _8\"></span>di <span class=\"_ _1\"></span>6.149 <span class=\"_ _8\"></span>migliaia<span class=\"_ _8\"></span> di <span class=\"_ _8\"></span>euro <span class=\"_ _1\"></span>imputabile <span class=\"_ _8\"></span>principalm<span class=\"_ _1\"></span>ente <span class=\"_ _8\"></span>ai magg<span class=\"_ _8\"></span>iori <span class=\"_ _8\"></span>debiti <span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>erso <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>personale <span class=\"_ _8\"></span>iscritti<span class=\"_ _2b2\"> </span>per gli accantonam<span class=\"_ _8\"></span>enti di competenza dell<span class=\"_ _1\"></span>\u2019esercizio. La <span class=\"_ _0\"></span>voce <span class=\"fcf\">Risconti</span> <span class=\"_ _0\"></span>\u00e8 principalmente riferibile ai <span class=\"_ _0\"></span>risconti passivi <span class=\"_ _0\"></span>riguardanti i <span class=\"_ _0\"></span>progetti<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>di investimento <span class=\"_ _0\"></span>finanziati<span class=\"_ _8\"></span>,<span class=\"_ _0\"></span> di<span class=\"_ _2b2\"> </span>cui  la <span class=\"_ _7\"> </span>quota  a <span class=\"_ _7\"> </span>breve  rap<span class=\"_ _1\"></span>presenta <span class=\"_ _7\"> </span>l\u2019importo  ch<span class=\"_ _8\"></span>e  si  rivers<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>r\u00e0  a <span class=\"_ _7\"> </span>conto  eco<span class=\"_ _8\"></span>nom<span class=\"_ _0\"></span>ico <span class=\"_ _7\"> </span>nei  prossimi<span class=\"_ _8\"></span>  12  mesi. <span class=\"_ _7\"> </span>In<span class=\"_ _2b2\"> </span>particolare, la voce accoglie: i) i <span class=\"_ _0\"></span>contributi PON <span class=\"_ _0\"></span>Infrastrutture e Reti riferiti al periodo 2000/2006, 2007/2013 e<span class=\"_ _2b2\"> </span>2014/2020 <span class=\"_ _c\"></span>riguarda<span class=\"_ _8\"></span>nti <span class=\"_ _c\"></span>specifici <span class=\"_ _c\"></span>investimenti <span class=\"_ _6\"></span>effettuati <span class=\"_ _c\"></span>negli <span class=\"_ _c\"></span>aeroporti <span class=\"_ _c\"></span>del <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>ud <span class=\"_ _c\"></span>per <span class=\"_ _c\"></span>un <span class=\"_ _c\"></span>im<span class=\"_ _1\"></span>porto, <span class=\"_ _c\"></span>al <span class=\"_ _c\"></span>netto <span class=\"_ _c\"></span>d<span class=\"_ _1\"></span>elle<span class=\"_ _2b2\"> </span>quote <span class=\"_ _0\"></span>imputate <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>economico per <span class=\"_ _6\"></span>52.739 <span class=\"_ _0\"></span>migliaia di <span class=\"_ _6\"></span>euro <span class=\"_ _0\"></span>(50.306 <span class=\"_ _0\"></span>migliaia di <span class=\"_ _6\"></span>euro <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>202<span class=\"_ _0\"></span><span class=\"ls40\">3)<span class=\"ls68\">;<span class=\"_ _2b2\"> </span></span></span>ii) <span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>contributi <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>conto <span class=\"_ _6\"></span>impi<span class=\"_ _8\"></span>anti <span class=\"_ _6\"></span>a <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alere sugli <span class=\"_ _6\"></span>investim<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nti <span class=\"_ _0\"></span>per <span class=\"_ _6\"></span>gli <span class=\"_ _0\"></span>aeroporti <span class=\"_ _0\"></span>militari, <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span>sensi <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>quanto <span class=\"_ _0\"></span>previsto<table class=\"s w64b h521\" id=\"_1698d827-3beb-43f1-b66c-e8a409804b62\"><tr><td></td><td></td><td></td><td class=\"c x68a y1fb3 w1ec h2d6\"><div class=\"t m4c x97 h2d1 y1405 ff6 fsa3 fc0 sc0 ls0 ws0\">al 31<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>12.2024<span class=\"_ _2b2\"> </span></div></td><td></td><td></td><td class=\"c x68b y1fb3 w1ec h2d6\"><div class=\"t m4c x97 h2d1 y1405 ff6 fsa3 fc0 sc0 ls0 ws0\">al 31<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>12.2023<span class=\"_ _2b2\"> </span></div></td><td></td><td></td><td class=\"c x68c y1fb3 w1ec h2d6\"><div class=\"t m4c x179 h2d1 y1405 ff6 fsa3 fc0 sc0 ls0 ws0\">Variazi<span class=\"_ _8\"></span>on<span class=\"_ _0\"></span>i<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td class=\"c x68d y1fb5 w64c h522\"><div class=\"t m4c x1ae h2d1 y1fb4 ff6 fsa3 fc0 sc0 ls0 ws0\">quo<span class=\"_ _0\"></span>ta<span class=\"_ _2b2\"> </span></div></td><td class=\"c x68e y1fb5 w64d h522\"><div class=\"t m4c x1ae h2d1 y1fb4 ff6 fsa3 fc0 sc0 ls0 ws0\">quo<span class=\"_ _0\"></span>ta non<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x68f y1fb5 w64e h522\"><div class=\"t m4c x1ae h2d1 y1fb4 ff6 fsa3 fc0 sc0 ls0 ws0\">quo<span class=\"_ _0\"></span>ta<span class=\"_ _2b2\"> </span></div></td><td class=\"c x690 y1fb5 w64d h522\"><div class=\"t m4c x1ae h2d1 y1fb4 ff6 fsa3 fc0 sc0 ls0 ws0\">quo<span class=\"_ _0\"></span>ta non<span class=\"_ _2b2\"> </span></div></td><td></td><td></td><td class=\"c x692 y1fb5 w64f h522\"><div class=\"t m4c x1ae h2d1 y1fb4 ff6 fsa3 fc0 sc0 ls0 ws0\">quo<span class=\"_ _0\"></span>ta<span class=\"_ _2b2\"> </span></div><div class=\"t m4c x691 h2d1 y1fb4 ff6 fsa3 fc0 sc0 ls0 ws0\">quo<span class=\"_ _0\"></span>ta non<span class=\"_ _2b2\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x693 y1fb6 w650 h522\"><div class=\"t m4c x1ae h2d1 y1fb4 ff6 fsa3 fc0 sc0 ls0 ws0\">co<span class=\"_ _0\"></span>rr<span class=\"_ _8\"></span>en<span class=\"_ _0\"></span>te<span class=\"_ _2b2\"> </span></div></td><td class=\"c x694 y1fb6 w650 h522\"><div class=\"t m4c x1ae h2d1 y1fb4 ff6 fsa3 fc0 sc0 ls0 ws0\">co<span class=\"_ _0\"></span>rr<span class=\"_ _8\"></span>en<span class=\"_ _0\"></span>te<span class=\"_ _2b2\"> </span></div></td><td class=\"c x423 y1fb7 w1eb h2d2\"><div class=\"t m4c x51 h2d1 y1407 ff6 fsa3 fc0 sc0 ls0 ws0\">Totale<span class=\"_ _2b2\"> </span></div></td><td class=\"c x695 y1fb6 w651 h522\"><div class=\"t m4c x1ae h2d1 y1fb4 ff6 fsa3 fc0 sc0 ls0 ws0\">co<span class=\"_ _0\"></span>rr<span class=\"_ _8\"></span>en<span class=\"_ _0\"></span>te<span class=\"_ _2b2\"> </span></div></td><td class=\"c x696 y1fb6 w651 h522\"><div class=\"t m4c x1ae h2d1 y1fb4 ff6 fsa3 fc0 sc0 ls0 ws0\">co<span class=\"_ _0\"></span>rr<span class=\"_ _8\"></span>en<span class=\"_ _0\"></span>te<span class=\"_ _2b2\"> </span></div></td><td class=\"c x423 y1fb7 w1eb h2d2\"><div class=\"t m4c xb7 h2d1 y1407 ff6 fsa3 fc0 sc0 ls0 ws0\">Totale<span class=\"_ _2b2\"> </span></div></td><td class=\"c x697 y1fb6 w651 h522\"><div class=\"t m4c x1ae h2d1 y1fb4 ff6 fsa3 fc0 sc0 ls0 ws0\">co<span class=\"_ _0\"></span>rr<span class=\"_ _8\"></span>en<span class=\"_ _0\"></span>te<span class=\"_ _2b2\"> </span></div></td><td class=\"c x698 y1fb6 w651 h522\"><div class=\"t m4c x1ae h2d1 y1fb4 ff6 fsa3 fc0 sc0 ls0 ws0\">co<span class=\"_ _0\"></span>rr<span class=\"_ _8\"></span>en<span class=\"_ _0\"></span>te<span class=\"_ _2b2\"> </span></div></td><td class=\"c x423 y1fb8 w1eb h2d0\"><div class=\"t m4c xf0 h2d1 y1405 ff6 fsa3 fc0 sc0 ls0 ws0\">Totale<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1fb7 w1eb h2d2\"><div class=\"t m4c xe7 h2d3 y1408 ff4 fsa3 fc0 sc0 ls0 ws0\">Acco<span class=\"_ _0\"></span>nti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x699 y1fba w652 h522\"><div class=\"t m4c x1ae h2d3 y1fb9 ff4 fsa3 fc0 sc0 lse8 ws0\">79.075<span class=\"_ _2b2\"> </span></div></td><td class=\"c x69a y1fba w653 h522\"><div class=\"t m4c x1ae h2d3 y1fb9 ff4 fsa3 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x69b y1fba w654 h522\"><div class=\"t m4c x1ae h2d3 y1fb9 ff4 fsa3 fc0 sc0 lse8 ws0\">79.075<span class=\"_ _2b2\"> </span></div></td><td class=\"c x69c y1fba w655 h522\"><div class=\"t m4c x1ae h2d3 y1fb9 ff4 fsa3 fc0 sc0 lse8 ws0\">74.<span class=\"_ _0\"></span>285<span class=\"_ _2b2\"> </span></div></td><td class=\"c x69d y1fba w656 h522\"><div class=\"t m4c x1ae h2d3 y1fb9 ff4 fsa3 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x69e y1fba w655 h522\"><div class=\"t m4c x1ae h2d3 y1fb9 ff4 fsa3 fc0 sc0 lse8 ws0\">74.<span class=\"_ _0\"></span>285<span class=\"_ _2b2\"> </span></div></td><td class=\"c x69f y1fba w657 h522\"><div class=\"t m4c x1ae h2d3 y1fb9 ff4 fsa3 fc0 sc0 ls0 ws0\">4.790<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6a0 y1fba w658 h522\"><div class=\"t m4c x1ae h2d3 y1fb9 ff4 fsa3 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6a1 y1fba w657 h522\"><div class=\"t m4c x1ae h2d3 y1fb9 ff4 fsa3 fc0 sc0 ls0 ws0\">4.790<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1fb7 w1eb h2d2\"><div class=\"t m4c xe7 h2d3 y140b ff4 fsa3 fc0 sc0 ls0 ws0\">Al<span class=\"_ _1\"></span>tri d<span class=\"_ _8\"></span>ebiti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x699 y1fbb w652 h522\"><div class=\"t m4c x1ae h2d3 y1fb9 ff4 fsa3 fc0 sc0 lse8 ws0\">58.644<span class=\"_ _2b2\"> </span></div></td><td class=\"c x69a y1fbb w653 h522\"><div class=\"t m4c x1ae h2d3 y1fb9 ff4 fsa3 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x69b y1fbb w654 h522\"><div class=\"t m4c x1ae h2d3 y1fb9 ff4 fsa3 fc0 sc0 lse8 ws0\">58.644<span class=\"_ _2b2\"> </span></div></td><td class=\"c x69c y1fbb w655 h522\"><div class=\"t m4c x1ae h2d3 y1fb9 ff4 fsa3 fc0 sc0 lse8 ws0\">52.<span class=\"_ _0\"></span>495<span class=\"_ _2b2\"> </span></div></td><td class=\"c x69d y1fbb w656 h522\"><div class=\"t m4c x1ae h2d3 y1fb9 ff4 fsa3 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x69e y1fbb w655 h522\"><div class=\"t m4c x1ae h2d3 y1fb9 ff4 fsa3 fc0 sc0 lse8 ws0\">52.<span class=\"_ _0\"></span>495<span class=\"_ _2b2\"> </span></div></td><td class=\"c x69f y1fbb w657 h522\"><div class=\"t m4c x1ae h2d3 y1fb9 ff4 fsa3 fc0 sc0 ls0 ws0\">6.149<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6a0 y1fbb w658 h522\"><div class=\"t m4c x1ae h2d3 y1fb9 ff4 fsa3 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6a1 y1fbb w657 h522\"><div class=\"t m4c x1ae h2d3 y1fb9 ff4 fsa3 fc0 sc0 ls0 ws0\">6.149<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1fb7 w1eb h2d2\"><div class=\"t m4c xe7 h2d3 y140d ff4 fsa3 fc0 sc0 ls0 ws0\">Risco<span class=\"_ _0\"></span>nti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x699 y1fbc w652 h522\"><div class=\"t m4c x1ae h2d3 y1fb9 ff4 fsa3 fc0 sc0 lse8 ws0\">11.355<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6a2 y1fbc w659 h522\"><div class=\"t m4c x1ae h2d3 y1fb9 ff4 fsa3 fc0 sc0 ls0 ws0\">137.999<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6a3 y1fbc w65a h522\"><div class=\"t m4c x1ae h2d3 y1fb9 ff4 fsa3 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>49.<span class=\"_ _0\"></span>354<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6a4 y1fbc w652 h522\"><div class=\"t m4c x1ae h2d3 y1fb9 ff4 fsa3 fc0 sc0 lse8 ws0\">10.643<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6a5 y1fbc w65b h522\"><div class=\"t m4c x1ae h2d3 y1fb9 ff4 fsa3 fc0 sc0 ls0 ws0\">1<span class=\"_ _1\"></span>40.865<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6a6 y1fbc w65c h522\"><div class=\"t m4c x1ae h2d3 y1fb9 ff4 fsa3 fc0 sc0 ls0 ws0\">1<span class=\"_ _1\"></span>51.508<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6a7 y1fbc w65d h522\"><div class=\"t m4c x1ae h2d3 y1fb9 ff4 fsa3 fc0 sc0 lse9 ws0\">712<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6a8 y1fbc w65e h522\"><div class=\"t m4c x1ae h2d3 y1fb9 ff4 fsa3 fc0 sc0 ls0 ws0\">(2.866)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6a9 y1fbc w65f h522\"><div class=\"t m4c x1ae h2d3 y1fb9 ff4 fsa3 fc0 sc0 ls0 ws0\">(<span class=\"_ _8\"></span>2.<span class=\"_ _0\"></span>154)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1fb7 w1eb h2d2\"><div class=\"t m4c xe7 h2d1 y140f ff6 fsa3 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x6aa y1fbd w660 h522\"><div class=\"t m4c x1ae h2d1 y1fb4 ff6 fsa3 fc0 sc0 ls0 ws0\">14<span class=\"_ _8\"></span>9.074<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6ab y1fbd w661 h522\"><div class=\"t m4c x1ae h2d1 y1fb4 ff6 fsa3 fc0 sc0 ls0 ws0\">137.99<span class=\"_ _8\"></span>9<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6ac y1fbd w662 h522\"><div class=\"t m4c x1ae h2d1 y1fb4 ff6 fsa3 fc0 sc0 ls0 ws0\">2<span class=\"_ _1\"></span>87.073<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6ad y1fbd w660 h522\"><div class=\"t m4c x1ae h2d1 y1fb4 ff6 fsa3 fc0 sc0 ls0 ws0\">137.42<span class=\"_ _8\"></span>3<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6ae y1fbd w663 h522\"><div class=\"t m4c x1ae h2d1 y1fb4 ff6 fsa3 fc0 sc0 ls0 ws0\">1<span class=\"_ _1\"></span>40.865<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6af y1fbd w660 h522\"><div class=\"t m4c x1ae h2d1 y1fb4 ff6 fsa3 fc0 sc0 ls0 ws0\">278.28<span class=\"_ _8\"></span>8<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6b0 y1fbd w664 h522\"><div class=\"t m4c x1ae h2d1 y1fb4 ff6 fsa3 fc0 sc0 ls0 ws0\">11.651<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6b1 y1fbd w665 h522\"><div class=\"t m4c x1ae h2d1 y1fb4 ff6 fsa3 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>2.866)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6b2 y1fbd w666 h522\"><div class=\"t m4c x1ae h2d1 y1fb4 ff6 fsa3 fc0 sc0 ls0 ws0\">8.785<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x423 y1fb7 w1eb h2d2\"><div class=\"t m4c x9a h2d5 y1411 ff12 fsa4 fc0 sc0 ls0 ws0\">(mi<span class=\"_ _0\"></span>gliaia di <span class=\"_ _0\"></span>euro)<span class=\"_ _2b2\"> </span></div></td></tr></table>dalla <span class=\"_ _8\"></span>Legge <span class=\"_ _8\"></span>102/2009, <span class=\"_ _8\"></span>pari <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>43.948 <span class=\"_ _8\"></span>migliai<span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>euro <span class=\"_ _8\"></span>(<span class=\"ls40\">48<span class=\"_ _0\"></span></span>.476 <span class=\"_ _8\"></span>migliaia <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>euro <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>31 <span class=\"_ _8\"></span>dicembre <span class=\"_ _8\"></span>2023); <span class=\"_ _8\"></span>iii) <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>contributi<span class=\"_ _2b2\"> </span>legati ai <span class=\"_ _0\"></span>progetti di investimento finanziati con <span class=\"_ _0\"></span>il programma CEF per <span class=\"_ _0\"></span>un importo pari <span class=\"_ _0\"></span>a 4<span class=\"_ _6\"></span>6.478 migliaia di euro<span class=\"_ _2b2\"> </span>(47.815 <span class=\"_ _1\"></span>migliaia <span class=\"_ _8\"></span>di euro a<span class=\"_ _8\"></span>l 31 <span class=\"_ _1\"></span>dicembre <span class=\"_ _8\"></span>2023); iv) i <span class=\"_ _8\"></span>contributi in<span class=\"_ _8\"></span> conto i<span class=\"_ _8\"></span>mp<span class=\"_ _0\"></span>ianti <span class=\"_ _8\"></span>riferiti al <span class=\"_ _8\"></span>PNRR per 1.9<span class=\"_ _1\"></span>08 migl<span class=\"_ _1\"></span>iaia<span class=\"_ _2b2\"> </span>di <span class=\"_ _40\"> </span>e<span class=\"_ _0\"></span>uro <span class=\"_ _40\"> </span><span class=\"ff7\">incrementate <span class=\"_ _40\"> </span>nell\u2019esercizio <span class=\"_ _40\"> </span>per <span class=\"_ _40\"> </span>il <span class=\"_ _12\"> </span>riconoscimento <span class=\"_ _40\"> </span>dei <span class=\"_ _40\"> </span>contributi <span class=\"_ _40\"> </span>su <span class=\"_ _12\"> </span>investimenti <span class=\"_ _4\"> </span>effettuati <span class=\"_ _40\"> </span>dalle<span class=\"_ _2b2\"> </span></span>controllate.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-600": {
   "value": "25.<span class=\"ffa ls0\"> <span class=\"_ _113\"> </span><span class=\"ff3\">Ricavi da contratti con i clienti </span></span>I <span class=\"_ _6\"></span>ricavi <span class=\"_ _c\"></span>da <span class=\"_ _6\"></span>contratti<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>con <span class=\"_ _6\"></span>i <span class=\"_ _6\"></span>clienti, <span class=\"_ _c\"></span>ra<span class=\"_ _8\"></span>ppresentati <span class=\"_ _6\"></span>dai <span class=\"_ _6\"></span>ricavi <span class=\"_ _6\"></span>da <span class=\"_ _c\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _6\"></span>operativa <span class=\"_ _6\"></span>e <span class=\"_ _c\"></span>da<span class=\"_ _8\"></span>lla <span class=\"_ _c\"></span>componente <span class=\"_ _0\"></span>rettificativa<span class=\"_ _2b2\"> </span>balance, <span class=\"_ _8\"></span>ammontano <span class=\"_ _8\"></span>complessivament<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>999.752 mig<span class=\"_ _8\"></span>liaia <span class=\"_ _8\"></span>di euro <span class=\"_ _8\"></span>in <span class=\"_ _1\"></span>increm<span class=\"_ _1\"></span>ento <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>3,8%,<span class=\"_ _0\"></span> <span class=\"_ _8\"></span><span class=\"ff7\">rispetto <span class=\"_ _8\"></span>all\u2019esercizio<span class=\"_ _2b2\"> </span></span>precedente, <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>maggior traff<span class=\"_ _0\"></span>ico <span class=\"_ _0\"></span>aereo <span class=\"_ _0\"></span>assisti<span class=\"_ _1\"></span>to <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>ha <span class=\"_ _6\"></span>registrato un <span class=\"_ _6\"></span>+10,5% <span class=\"_ _0\"></span>in term<span class=\"_ _0\"></span>ini di <span class=\"_ _6\"></span>unit\u00e0 <span class=\"_ _0\"></span>di servizio <span class=\"_ _0\"></span>di<span class=\"_ _2b2\"> </span>rotta e un +16,8% rispetto al 2019<span class=\"ff7\">. Tutti i mesi dell\u2019esercizi<span class=\"_ _1\"></span>o 2024 hanno rilevato<span class=\"_ _1\"></span> valori in aumento rispetto sia<span class=\"_ _2b2\"> </span></span>al <span class=\"_ _b\"> </span>2023 <span class=\"_ _b\"> </span>che <span class=\"_ _7\"> </span>al <span class=\"_ _b\"> </span>2019, <span class=\"_ _b\"> </span>ultimo <span class=\"_ _7\"> </span>anno <span class=\"_ _b\"> </span>pre-pandemico, <span class=\"_ _b\"> </span>con <span class=\"_ _7\"> </span>i <span class=\"_ _b\"> </span>mesi <span class=\"_ _7\"> </span>della <span class=\"_ _b\"> </span>cosiddett<span class=\"_ _8\"></span>a  <span class=\"ff2\">summer <span class=\"_ _4d\"> </span>season</span> <span class=\"_ _7\"> </span>che <span class=\"_ _b\"> </span>hanno<span class=\"_ _2b2\"> </span>registrato un +11,6% nel <span class=\"_ _0\"></span>mese di giugno, <span class=\"_ _0\"></span>+9,3% nel mese di <span class=\"_ _0\"></span>luglio, +11,9% nel mese <span class=\"_ _0\"></span>di agosto e <span class=\"_ _0\"></span>un +10,7% ne<span class=\"_ _0\"></span>l<span class=\"_ _2b2\"> </span>mese <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>settembre, <span class=\"_ _c\"></span>il <span class=\"_ _c\"></span>tutto <span class=\"_ _c\"></span>rispetto <span class=\"_ _d\"></span>al <span class=\"_ _c\"></span>2023 <span class=\"_ _c\"></span>ed <span class=\"_ _c\"></span>in <span class=\"_ _d\"></span>termini <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>unit\u00e0 <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>servizio <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>rotta. <span class=\"_ _4d\"> </span>Tale <span class=\"_ _c\"></span>risultato <span class=\"_ _c\"></span>positivo<span class=\"_ _2b2\"> </span>compensa <span class=\"_ _7\"> </span>pienamente  <span class=\"ff7\">l\u2019<span class=\"_ _8\"></span>effetto  negativo<span class=\"_ _1\"></span>  derivant<span class=\"_ _8\"></span>e  dalla <span class=\"_ _7\"> </span>componente  bala<span class=\"_ _8\"></span>nce  e <span class=\"_ _7\"> </span>recepisce  i <span class=\"_ _7\"> </span>risultati <span class=\"_ _7\"> </span>delle<span class=\"_ _2b2\"> </span></span>maggiori <span class=\"_ _6\"></span>attivit\u00e0 <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>volte <span class=\"_ _6\"></span>dal <span class=\"_ _c\"></span>Gru<span class=\"_ _1\"></span>ppo <span class=\"_ _6\"></span>sul <span class=\"_ _c\"></span>mercato <span class=\"_ _6\"></span>terzo. <span class=\"_ _6\"></span>In <span class=\"_ _c\"></span>particolare, <span class=\"_ _6\"></span>si <span class=\"_ _6\"></span>re<span class=\"_ _0\"></span>gistrano <span class=\"_ _6\"></span>ricavi <span class=\"_ _c\"></span>da <span class=\"_ _6\"></span>core <span class=\"_ _c\"></span>b<span class=\"_ _8\"></span>usiness <span class=\"_ _c\"></span>pe<span class=\"_ _1\"></span>r<span class=\"_ _2b2\"> </span>1.006,1 milioni di e<span class=\"_ _1\"></span>uro, in incremento <span class=\"_ _8\"></span>di <span class=\"_ _0\"></span>58,3 <span class=\"ff7\">milioni d<span class=\"_ _8\"></span>i e<span class=\"_ _0\"></span>uro risp<span class=\"_ _1\"></span>etto all\u2019esercizio <span class=\"_ _8\"></span>2<span class=\"_ _0\"></span>02<span class=\"ff3\">3, ricavi per attivit\u00e0<span class=\"_ _8\"></span> svolte<span class=\"_ _2b2\"> </span></span></span>sul  m<span class=\"_ _1\"></span>ercato  non<span class=\"_ _1\"></span>  regolato<span class=\"_ _8\"></span>  per  49,3  mil<span class=\"_ _8\"></span>ioni  di  eu<span class=\"_ _1\"></span>ro,  in  a<span class=\"_ _8\"></span>umento  di  6<span class=\"ff7\">,2<span class=\"_ _1\"></span>  mil<span class=\"_ _1\"></span>ioni  di <span class=\"_ _7\"> </span>euro  rispetto<span class=\"_ _8\"></span>  l\u2019esercizio<span class=\"_ _2b2\"> </span></span>precedente, e la co<span class=\"_ _8\"></span>mponente balance pe<span class=\"_ _8\"></span>r <span class=\"_ _0\"></span>negativi 55,7 milioni di <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>uro. Le tabelle <span class=\"_ _1\"></span>di seguito <span class=\"_ _1\"></span>riporta<span class=\"_ _1\"></span>te mostrano i<span class=\"_ _1\"></span>l dettagli<span class=\"_ _1\"></span>o delle <span class=\"_ _1\"></span>singole vo<span class=\"_ _1\"></span>ci che co<span class=\"_ _8\"></span>mp<span class=\"_ _0\"></span>ongono <span class=\"_ _8\"></span>i ricavi da contratti<span class=\"_ _8\"></span> con i<span class=\"_ _2b2\"> </span>clienti <span class=\"_ _c\"></span>olt<span class=\"_ _1\"></span>re <span class=\"_ _c\"></span>all<span class=\"_ _1\"></span>a <span class=\"_ _c\"></span>di<span class=\"_ _1\"></span>saggregazione <span class=\"_ _6\"></span>degli <span class=\"_ _c\"></span>stessi <span class=\"_ _6\"></span>per <span class=\"_ _c\"></span>natur<span class=\"_ _8\"></span>a <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>tipo <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>attivit\u00e0 <span class=\"_ _6\"></span>in <span class=\"_ _c\"></span>conformit\u00e0<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>quanto<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>richiesto<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>dal<span class=\"_ _2b2\"> </span>principio IFRS 1<span class=\"_ _1\"></span>5. Ricavi di rotta<span class=\"_ _2b2\"> </span>I <span class=\"_ _0\"></span><span class=\"fcf ls0\">Ricavi <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>rotta <span class=\"_ _0\"></span><span class=\"fc0\">commerciali <span class=\"_ _0\"></span>ammontano <span class=\"_ _6\"></span>a <span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>32,2 <span class=\"_ _0\"></span><span class=\"lseb\">mi</span>lioni <span class=\"_ _6\"></span>di <span class=\"_ _0\"></span>euro <span class=\"_ _6\"></span>e <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>gistrano <span class=\"_ _0\"></span>un <span class=\"_ _6\"></span>incremento<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span><span class=\"ls40\">37</span>,3 <span class=\"_ _6\"></span>milioni <span class=\"_ _0\"></span>di<span class=\"_ _2b2\"> </span></span></span>euro, <span class=\"_ _8\"></span>rispetto<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>2023<span class=\"ff7\">, <span class=\"_ _8\"></span>per <span class=\"_ _16\"></span>le <span class=\"_ _8\"></span>maggiori <span class=\"_ _8\"></span>unit\u00e0<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>servizio <span class=\"_ _8\"></span>s<span class=\"_ _8\"></span>viluppate <span class=\"_ _8\"></span>nell\u2019es<span class=\"_ _1\"></span>ercizio <span class=\"_ _8\"></span>che <span class=\"_ _16\"></span>si <span class=\"_ _8\"></span>attestano <span class=\"_ _8\"></span>a <span class=\"_ _16\"></span>+1<span class=\"_ _0\"></span><span class=\"ff3\">0,7% <span class=\"_ _8\"></span>(+<span class=\"lsa\">11<span class=\"_ _1\"></span><span class=\"ls0\">,2<span class=\"ls56\">%<span class=\"_ _2b2\"> </span></span></span></span></span></span>2023 <span class=\"_ _6\"></span>su <span class=\"_ _c\"></span>2<span class=\"_ _1\"></span>022) <span class=\"_ _c\"></span>rig<span class=\"_ _8\"></span>uardanti <span class=\"_ _6\"></span>in <span class=\"_ _c\"></span>pa<span class=\"_ _1\"></span>rticolare <span class=\"_ _6\"></span>il <span class=\"_ _c\"></span>t<span class=\"_ _8\"></span>raffico <span class=\"_ _c\"></span>aer<span class=\"_ _1\"></span>eo <span class=\"_ _6\"></span>internazionale <span class=\"_ _6\"></span>e <span class=\"_ _c\"></span>di<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>sorvolo<span class=\"ls3\">, <span class=\"_ _c\"></span></span>il<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>tutto <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>presenza <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>ella<span class=\"_ _2b2\"> </span>riduzione della <span class=\"_ _0\"></span>tariffa <span class=\"_ _0\"></span>applicata<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>2024 <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l -<span class=\"ls40\">4,<span class=\"_ _0\"></span></span>9% <span class=\"_ _0\"></span>rispetto alla <span class=\"_ _0\"></span>tariffa <span class=\"_ _0\"></span>applicata<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>euro <span class=\"lsa\">68</span>,<span class=\"ls40\">77</span> <span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>2024<span class=\"_ _2b2\"> </span>vs euro 72,<span class=\"lsa\">28</span> <span class=\"_ _1\"></span>nel 2023) rid<span class=\"_ _8\"></span>uzione che si attesta a -<span class=\"ls40\">5,</span>2%, se si conside<span class=\"_ _8\"></span>ra la sola tariffa al netto dei <span class=\"_ _1\"></span>balance. Considerando<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>i <span class=\"_ _6\"></span>ricavi <span class=\"_ _c\"></span>di <span class=\"_ _6\"></span>rotta <span class=\"_ _c\"></span>anch<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>con<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>la <span class=\"_ _c\"></span>compo<span class=\"_ _1\"></span>nente <span class=\"_ _6\"></span>dei <span class=\"_ _c\"></span>voli <span class=\"_ _6\"></span>esenti, <span class=\"_ _c\"></span>che <span class=\"_ _6\"></span>registrano <span class=\"_ _6\"></span>un <span class=\"_ _c\"></span>decre<span class=\"_ _1\"></span>mento <span class=\"_ _c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>0<span class=\"_ _0\"></span>,9<span class=\"_ _2b2\"> </span>milioni di<span class=\"_ _8\"></span> euro<span class=\"ff7\">, ris<span class=\"_ _1\"></span>petto al<span class=\"_ _1\"></span>l\u2019esercizio<span class=\"_ _8\"></span> 202<span class=\"ff3\">3</span>, sia <span class=\"_ _1\"></span>per l<span class=\"_ _1\"></span>e minori<span class=\"_ _1\"></span> unit\u00e0<span class=\"_ _8\"></span> di servizi<span class=\"_ _1\"></span>o s<span class=\"_ _1\"></span>viluppate <span class=\"_ _8\"></span>nell\u2019esercizio <span class=\"_ _1\"></span>pari a<span class=\"_ _8\"></span> <span class=\"_ _0\"></span><span class=\"ff3\">-5,7<span class=\"ls5b\">%<span class=\"_ _2b2\"> </span></span></span></span>che <span class=\"_ _b\"> </span>per <span class=\"_ _b\"> </span>la <span class=\"_ _b\"> </span>minore <span class=\"_ _b\"> </span>tariffa <span class=\"_ _4d\"> </span>applicata <span class=\"_ _4d\"> </span>e <span class=\"_ _b\"> </span>la <span class=\"_ _b\"> </span>componente <span class=\"_ _b\"> </span>rettificativa <span class=\"_ _d\"> </span>per <span class=\"_ _7\"> </span>Balance, <span class=\"_ _4d\"> </span>i <span class=\"_ _b\"> </span>ricavi <span class=\"_ _b\"> </span>di <span class=\"_ _b\"> </span>rotta <span class=\"_ _b\"> </span>si <span class=\"_ _b\"> </span>attestano<span class=\"_ _2b2\"> </span>complessivament<span class=\"_ _8\"></span>e a <span class=\"_ _8\"></span>705,9 mil<span class=\"_ _1\"></span>ioni di <span class=\"_ _8\"></span>euro, <span class=\"_ _8\"></span>in incr<span class=\"_ _1\"></span>emento <span class=\"_ _8\"></span>di 20,6<span class=\"_ _1\"></span> <span class=\"_ _8\"></span><span class=\"lseb\">mi<span class=\"ls0\">lioni di <span class=\"_ _8\"></span>euro, <span class=\"_ _1\"></span>come <span class=\"_ _8\"></span>di s<span class=\"_ _1\"></span>eguito <span class=\"_ _8\"></span>rappresentato:</span></span><table class=\"s w678 h526\" id=\"_175cde63-1e01-4b0a-9cef-87fb242c7a33\"><tr><td></td><td class=\"c x6c1 y1fc5 w679 h4f9\"><div class=\"t m4e x1ae h2dd y1fc4 ff6 fsa7 fc0 sc0 lsec ws0\">2024<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6c2 y1fc5 w67a h4f9\"><div class=\"t m4e x1ae h2dd y1fc4 ff6 fsa7 fc0 sc0 lsec ws0\">2023<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6c3 y1fc5 w67b h4f9\"><div class=\"t m4e x1ae h2dd y1fc4 ff6 fsa7 fc0 sc0 ls0 ws0\">V<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>ria<span class=\"_ _8\"></span>zi<span class=\"_ _0\"></span>oni<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6c4 y1fc5 w67c h4f9\"><div class=\"t m4e x1ae h2dd y1fc4 ff6 fsa7 fc0 sc0 ls0 ws0\">%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1fc7 w67d h510\"><div class=\"t m4e x1ae h2df y1fc6 ff4 fsa7 fc0 sc0 ls0 ws0\">Ricavi<span class=\"_ _0\"></span> di rott<span class=\"_ _1\"></span>a<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6c5 y1fc7 w67e h510\"><div class=\"t m4e x1ae h2df y1fc6 ff4 fsa7 fc0 sc0 ls0 ws0\">7<span class=\"_ _8\"></span>32<span class=\"_ _8\"></span>.2<span class=\"_ _8\"></span>28<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6c6 y1fc7 w67f h510\"><div class=\"t m4e x1ae h2df y1fc6 ff4 fsa7 fc0 sc0 ls0 ws0\">69<span class=\"_ _8\"></span>4<span class=\"_ _8\"></span>.95<span class=\"_ _8\"></span>1<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6c7 y1fc7 w680 h510\"><div class=\"t m4e x1ae h2df y1fc6 ff4 fsa7 fc0 sc0 ls0 ws0\">37<span class=\"_ _8\"></span>.2<span class=\"_ _8\"></span>77<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6c8 y1fc7 w681 h510\"><div class=\"t m4e x1ae h2df y1fc6 ff4 fsa7 fc0 sc0 ls0 ws0\">5,4<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1fc8 w682 h510\"><div class=\"t m4e x1ae h2df y1fc6 ff4 fsa7 fc0 sc0 ls0 ws0\">Ricavi<span class=\"_ _0\"></span> di termi<span class=\"_ _0\"></span>nal<span class=\"_ _0\"></span>e<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6c9 y1fc8 w67f h510\"><div class=\"t m4e x1ae h2df y1fc6 ff4 fsa7 fc0 sc0 ls0 ws0\">2<span class=\"_ _8\"></span>63<span class=\"_ _8\"></span>.02<span class=\"_ _8\"></span>9<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6ca y1fc8 w683 h510\"><div class=\"t m4e x1ae h2df y1fc6 ff4 fsa7 fc0 sc0 ls0 ws0\">2<span class=\"_ _1\"></span>4<span class=\"_ _8\"></span>0.9<span class=\"_ _8\"></span>8<span class=\"_ _8\"></span>1<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6cb y1fc8 w684 h510\"><div class=\"t m4e x1ae h2df y1fc6 ff4 fsa7 fc0 sc0 ls0 ws0\">22<span class=\"_ _8\"></span>.0<span class=\"_ _8\"></span>48<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6cc y1fc8 w681 h510\"><div class=\"t m4e x1ae h2df y1fc6 ff4 fsa7 fc0 sc0 ls0 ws0\">9,1<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1fc9 w685 h510\"><div class=\"t m4e x1ae h2df y1fc6 ff4 fsa7 fc0 sc0 ls0 ws0\">Esenzi<span class=\"_ _6\"></span>oni<span class=\"_ _0\"></span> di rotta<span class=\"_ _8\"></span> e<span class=\"_ _0\"></span> di termi<span class=\"_ _0\"></span>nal<span class=\"_ _0\"></span>e<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6cd y1fc9 w686 h510\"><div class=\"t m4e x1ae h2df y1fc6 ff4 fsa7 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>0<span class=\"_ _8\"></span>.88<span class=\"_ _8\"></span>0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6ce y1fc9 w684 h510\"><div class=\"t m4e x1ae h2df y1fc6 ff4 fsa7 fc0 sc0 ls0 ws0\">11<span class=\"_ _8\"></span>.91<span class=\"_ _8\"></span>7<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6cf y1fc9 w687 h510\"><div class=\"t m4e x1ae h2df y1fc6 ff4 fsa7 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>1<span class=\"_ _1\"></span>.0<span class=\"_ _1\"></span>3<span class=\"_ _8\"></span>7)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6d0 y1fc9 w688 h510\"><div class=\"t m4e x1ae h2df y1fc6 ff4 fsa7 fc0 sc0 ls0 ws0\">-<span class=\"_ _0\"></span>8,7<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1fca w689 h510\"><div class=\"t m4e x1ae h2df y1fc6 ff4 fsa7 fc0 sc0 ls0 ws0\">Ricavi<span class=\"_ _0\"></span> da<span class=\"_ _8\"></span> me<span class=\"_ _0\"></span>rc<span class=\"_ _8\"></span>ato non <span class=\"_ _1\"></span>regol<span class=\"_ _0\"></span>ame<span class=\"_ _0\"></span>ntato<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6d1 y1fca w68a h510\"><div class=\"t m4e x1ae h2df y1fc6 ff4 fsa7 fc0 sc0 ls0 ws0\">4<span class=\"_ _8\"></span>9.2<span class=\"_ _8\"></span>7<span class=\"_ _8\"></span>2<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6d2 y1fca w68b h510\"><div class=\"t m4e x1ae h2df y1fc6 ff4 fsa7 fc0 sc0 ls0 ws0\">43<span class=\"_ _8\"></span>.0<span class=\"_ _1\"></span>6<span class=\"_ _8\"></span>7<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6d3 y1fca w68c h510\"><div class=\"t m4e x1ae h2df y1fc6 ff4 fsa7 fc0 sc0 ls0 ws0\">6<span class=\"_ _8\"></span>.20<span class=\"_ _8\"></span>5<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6d4 y1fca w68d h510\"><div class=\"t m4e x1ae h2df y1fc6 ff4 fsa7 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>4,4<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x6d5 y1fcb w68e h527\"><div class=\"t m4e x1ae h2dd y1fc4 ff6 fsa7 fc0 sc0 ls0 ws0\">T<span class=\"_ _1\"></span>ota<span class=\"_ _8\"></span>l<span class=\"_ _0\"></span>e R<span class=\"_ _1\"></span>ica<span class=\"_ _1\"></span>vi da<span class=\"_ _8\"></span> a<span class=\"_ _8\"></span>ttivit\u00e0<span class=\"_ _1\"></span> o<span class=\"_ _8\"></span>pe<span class=\"_ _0\"></span>ra<span class=\"_ _8\"></span>ti<span class=\"_ _0\"></span>va<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6d6 y1fcb w68f h527\"><div class=\"t m4e x1ae h2dd y1fc4 ff6 fsa7 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>.05<span class=\"_ _8\"></span>5<span class=\"_ _8\"></span>.4<span class=\"_ _1\"></span>0<span class=\"_ _8\"></span>9<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6d7 y1fcb w690 h527\"><div class=\"t m4e x1ae h2dd y1fc4 ff6 fsa7 fc0 sc0 ls0 ws0\">99<span class=\"_ _8\"></span>0<span class=\"_ _8\"></span>.9<span class=\"_ _1\"></span>1<span class=\"_ _8\"></span>6<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6d8 y1fcb w691 h527\"><div class=\"t m4e x1ae h2dd y1fc4 ff6 fsa7 fc0 sc0 ls0 ws0\">64<span class=\"_ _8\"></span>.4<span class=\"_ _8\"></span>93<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6d9 y1fcb w692 h527\"><div class=\"t m4e x1ae h2dd y1fc4 ff6 fsa7 fc0 sc0 ls0 ws0\">6,5<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1fcc w693 h510\"><div class=\"t m4e x1ae h2df y1fc6 ff4 fsa7 fc0 sc0 ls0 ws0\">Balance<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6da y1fcc w694 h510\"><div class=\"t m4e x1ae h2df y1fc6 ff4 fsa7 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>5<span class=\"_ _8\"></span>5.6<span class=\"_ _8\"></span>5<span class=\"_ _8\"></span>7)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6db y1fcc w695 h510\"><div class=\"t m4e x1ae h2df y1fc6 ff4 fsa7 fc0 sc0 ls0 ws0\">(28<span class=\"_ _8\"></span>.0<span class=\"_ _8\"></span>90<span class=\"_ _8\"></span>)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6dc y1fcc w694 h510\"><div class=\"t m4e x1ae h2df y1fc6 ff4 fsa7 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>2<span class=\"_ _8\"></span>7.5<span class=\"_ _8\"></span>6<span class=\"_ _8\"></span>7)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6dd y1fcc w696 h510\"><div class=\"t m4e x1ae h2df y1fc6 ff4 fsa7 fc0 sc0 ls0 ws0\">98<span class=\"_ _8\"></span>,1%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1fcd w697 h527\"><div class=\"t m4e x1ae h2dd y1fc4 ff6 fsa7 fc0 sc0 ls0 ws0\">T<span class=\"_ _1\"></span>ota<span class=\"_ _8\"></span>l<span class=\"_ _0\"></span>e rica<span class=\"_ _8\"></span>vi da<span class=\"_ _8\"></span> c<span class=\"_ _1\"></span>ontr<span class=\"_ _8\"></span>at<span class=\"_ _8\"></span>ti<span class=\"_ _0\"></span> c<span class=\"_ _8\"></span>on i <span class=\"_ _8\"></span>cli<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6de y1fcd w698 h527\"><div class=\"t m4e x1ae h2dd y1fc4 ff6 fsa7 fc0 sc0 ls0 ws0\">9<span class=\"_ _1\"></span>9<span class=\"_ _8\"></span>9.7<span class=\"_ _8\"></span>5<span class=\"_ _8\"></span>2<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6df y1fcd w699 h527\"><div class=\"t m4e x1ae h2dd y1fc4 ff6 fsa7 fc0 sc0 ls0 ws0\">9<span class=\"_ _8\"></span>6<span class=\"_ _8\"></span>2<span class=\"_ _8\"></span>.82<span class=\"_ _8\"></span>6<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6e0 y1fcd w69a h527\"><div class=\"t m4e x1ae h2dd y1fc4 ff6 fsa7 fc0 sc0 ls0 ws0\">36<span class=\"_ _8\"></span>.9<span class=\"_ _8\"></span>2<span class=\"_ _1\"></span>6<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6e1 y1fcd w69b h527\"><div class=\"t m4e x1ae h2dd y1fc4 ff6 fsa7 fc0 sc0 ls0 ws0\">3<span class=\"_ _1\"></span>,8<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x423 y1fce w1ee h2e0\"><div class=\"t m4e xe6 h2e1 y144c ff12 fsa8 fc0 sc0 ls0 ws0\">(migliaia<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>i euro)<span class=\"_ _2b2\"> </span></div></td></tr></table>Il <span class=\"_ _8\"></span>balance <span class=\"_ _8\"></span>dell\u2019ann<span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>rotta <span class=\"_ _8\"></span>incide <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>positivi<span class=\"_ _8\"></span> <span class=\"ff3 ls40\">50<span class=\"ls0\">.195 <span class=\"_ _8\"></span>mi<span class=\"_ _8\"></span>gliaia <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>euro <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>registra <span class=\"_ _8\"></span>una<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>variazione <span class=\"_ _8\"></span>negativa <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span><span class=\"ls40\">12<span class=\"ls0\">.470<span class=\"_ _2b2\"> </span></span></span></span></span>migliaia <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>euro, <span class=\"_ _6\"></span>rispetto <span class=\"_ _0\"></span>all\u2019esercizio <span class=\"_ _6\"></span>precedente<span class=\"_ _8\"></span>,<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>a<span class=\"_ _8\"></span> <span class=\"_ _6\"></span>seguito <span class=\"_ _6\"></span>di <span class=\"_ _0\"></span>diversi <span class=\"_ _6\"></span>effetti, <span class=\"_ _6\"></span>tra <span class=\"_ _6\"></span>cui <span class=\"_ _0\"></span>l\u2019iscrizione <span class=\"_ _0\"></span>del <span class=\"_ _6\"></span>balance <span class=\"_ _6\"></span>da<span class=\"_ _2b2\"> </span>rischio <span class=\"_ _6\"></span>traffico, <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>restituzione <span class=\"_ _6\"></span>ai <span class=\"_ _c\"></span>v<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ttori <span class=\"_ _6\"></span>per <span class=\"_ _6\"></span>complessivi <span class=\"_ _6\"></span>10,5 <span class=\"_ _6\"></span>milioni <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>euro <span class=\"_ _c\"></span>avendo <span class=\"_ _0\"></span>conseguito <span class=\"_ _6\"></span>a <span class=\"_ _c\"></span>cons<span class=\"_ _1\"></span>untivo<span class=\"_ _2b2\"> </span>unit\u00e0 <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>servizio <span class=\"_ _6\"></span>pari <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>+4<span class=\"_ _0\"></span>,03% <span class=\"_ _0\"></span>rispetto <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>dato <span class=\"_ _6\"></span>pianific<span class=\"_ _1\"></span>ato <span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>piano <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>performance, <span class=\"_ _6\"></span>balance non <span class=\"_ _6\"></span>presente <span class=\"_ _0\"></span>nel<span class=\"_ _2b2\"> </span>2023 <span class=\"_ _8\"></span>in <span class=\"_ _1\"></span>cui <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>variazione <span class=\"_ _8\"></span>delle <span class=\"_ _1\"></span>unit\u00e0 <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>servizio <span class=\"_ _8\"></span>era <span class=\"_ _8\"></span>pari a<span class=\"_ _8\"></span> 1,<span class=\"_ _1\"></span>54%, <span class=\"_ _8\"></span>quindi <span class=\"_ _8\"></span>inferiore <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>soglia <span class=\"_ _1\"></span>del <span class=\"_ _8\"></span>2% <span class=\"_ _8\"></span>che n<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>prevede<span class=\"_ _2b2\"> </span>la <span class=\"_ _6\"></span>restituzione. <span class=\"_ _6\"></span>Nell\u2019esercizi<span class=\"_ _1\"></span>o <span class=\"_ _6\"></span>precedente <span class=\"_ _6\"></span>l\u2019obi<span class=\"ff3\">e<span class=\"_ _0\"></span>ttivo <span class=\"_ _0\"></span>raggiunto <span class=\"_ _6\"></span>al <span class=\"_ _c\"></span>di <span class=\"_ _0\"></span>sotto <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>target <span class=\"_ _6\"></span>fissato <span class=\"_ _6\"></span>per <span class=\"_ _c\"></span>l<span class=\"_ _8\"></span>a <span class=\"_ _c\"></span>Ca<span class=\"_ _8\"></span>pogruppo<span class=\"_ _2b2\"> </span></span>aveva <span class=\"_ _6\"></span>determinato<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>l\u2019iscriz<span class=\"_ _1\"></span>ione <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>bonus <span class=\"_ _6\"></span><span class=\"ff2\">capacity<span class=\"ff3\"> <span class=\"_ _6\"></span>per <span class=\"_ _6\"></span>9,6 <span class=\"_ _6\"></span>milioni <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>euro. <span class=\"_ _c\"></span>N<span class=\"_ _1\"></span>el <span class=\"_ _6\"></span>2024 <span class=\"_ _6\"></span>incidono <span class=\"_ _6\"></span>inoltre <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>balance<span class=\"_ _2b2\"> </span></span></span>legato al<span class=\"_ _1\"></span>l\u2019incremento <span class=\"_ _8\"></span>inflattivo, em<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rso gi\u00e0<span class=\"_ _8\"></span> a decorr<span class=\"_ _1\"></span>ere dal <span class=\"_ _8\"></span>terzo trimestre<span class=\"_ _8\"></span> del 2022, <span class=\"_ _8\"></span>determinato <span class=\"_ _1\"></span>sulla <span class=\"_ _1\"></span>base del<span class=\"_ _2b2\"> </span>dato pubblicato da<span class=\"_ _1\"></span> Eurostat a gennaio 2025 <span class=\"ls3f\">(+</span>1,10<span class=\"ls56\">%)</span>, per un valore complessivo<span class=\"_ _1\"></span> pari a 55<span class=\"_ _0\"></span> milioni di euro (<span class=\"lsa\">53</span>,9<span class=\"_ _2b2\"> </span>milioni di euro <span class=\"_ _0\"></span>al 2023), i balance positivi legati al recupero dei maggiori tassi di interesse emersi a <span class=\"_ _0\"></span>cons<span class=\"_ _0\"></span>untivo,<span class=\"_ _2b2\"> </span>rispetto a quanto pianifi<span class=\"_ _1\"></span>cato nel piano <span class=\"_ _1\"></span>di performance per 10,1 milioni di euro (12<span class=\"_ _8\"></span>,<span class=\"_ _0\"></span>3 milioni di euro nel 2023) e<span class=\"_ _2b2\"> </span>il balance <span class=\"ff2\">depre<span class=\"_ _8\"></span>c<span class=\"_ _0\"></span>iation<span class=\"ff3\"> in re<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>tituzione ai<span class=\"_ _1\"></span> vettori per 7,9 mil<span class=\"_ _8\"></span>ioni di euro (9,5 milioni di euro nel <span class=\"_ _8\"></span>2023).<span class=\"_ _2b2\"> </span></span></span>La voce variazione balance,<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>pari a negativi 2.442 migliaia di euro, accoglie sia il delta costi Eurocontrol riferit<span class=\"_ _8\"></span>i al<span class=\"_ _2b2\"> </span>2023 <span class=\"_ _0\"></span>determinati <span class=\"_ _0\"></span>sulla <span class=\"_ _0\"></span>base <span class=\"_ _0\"></span>del <span class=\"_ _6\"></span>bilancio chiuso <span class=\"_ _0\"></span>per <span class=\"_ _6\"></span>tale <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>e, <span class=\"_ _6\"></span>rispetto <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>quanto <span class=\"_ _0\"></span>inserito <span class=\"_ _0\"></span>in <span class=\"_ _6\"></span>tariffa<span class=\"_ _1\"></span>, <span class=\"_ _0\"></span>determina<span class=\"_ _2b2\"> </span>un <span class=\"_ _0\"></span>importo <span class=\"_ _0\"></span>positivo <span class=\"_ _0\"></span>pari <span class=\"_ _6\"></span>a <span class=\"_ _0\"></span>1,1 <span class=\"_ _6\"></span>milioni <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>euro, <span class=\"_ _0\"></span>balance <span class=\"_ _0\"></span>negativi <span class=\"_ _0\"></span>per <span class=\"_ _6\"></span>complessivi 7,2 <span class=\"_ _6\"></span>milioni <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>eur<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>a <span class=\"_ _0\"></span>seguito <span class=\"_ _0\"></span>di<span class=\"_ _2b2\"> </span>aggiustamenti  sulla  determinazione  di <span class=\"_ _4\"> </span>alcuni  balance  iscritti  nell\u2019esercizio  precedente,  in <span class=\"_ _4\"> </span>conformit\u00e0<span class=\"_ _8\"></span> <span class=\"_ _4\"> </span>alle<span class=\"_ _2b2\"> </span>richieste <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>ENAC <span class=\"_ _c\"></span>e <span class=\"_ _6\"></span>della <span class=\"_ _6\"></span>Commissione <span class=\"_ _6\"></span>Europea <span class=\"_ _6\"></span>e <span class=\"_ _c\"></span>l<span class=\"_ _1\"></span>\u2019iscriz<span class=\"ff3\">ione <span class=\"_ _c\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>bal<span class=\"_ _1\"></span>ance <span class=\"_ _6\"></span>positivi <span class=\"_ _6\"></span>al <span class=\"_ _c\"></span>fin<span class=\"_ _8\"></span>e <span class=\"_ _c\"></span>di <span class=\"_ _6\"></span>tener <span class=\"_ _6\"></span>conto <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>costi<span class=\"_ _2b2\"> </span></span>sostenuti <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>non <span class=\"_ _6\"></span>prevedibili <span class=\"_ _0\"></span>all\u2019atto <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>lla <span class=\"_ _6\"></span>presentazion<span class=\"_ _8\"></span>e <span class=\"_ _c\"></span>del <span class=\"_ _0\"></span>piano <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>p<span class=\"_ _1\"></span>erformance, <span class=\"_ _0\"></span>in <span class=\"_ _c\"></span>con<span class=\"_ _8\"></span>f<span class=\"_ _0\"></span>ormit\u00e0 <span class=\"_ _6\"></span>all\u2019art. <span class=\"_ _0\"></span>28 <span class=\"_ _c\"></span>d<span class=\"_ _1\"></span>el<span class=\"_ _2b2\"> </span>Regolamento UE 2<span class=\"_ _1\"></span>019/317.<span class=\"_ _2b2\"> </span>I <span class=\"_ _0\"></span>balance <span class=\"_ _0\"></span>iscritti ne<span class=\"_ _0\"></span>ll\u2019eserciz<span class=\"_ _1\"></span>io <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>stati <span class=\"_ _0\"></span>attualizzati<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>un <span class=\"_ _6\"></span>arco <span class=\"_ _0\"></span>temporale coerente <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>Regolamenti <span class=\"_ _0\"></span>UE <span class=\"_ _0\"></span>ossia<span class=\"_ _2b2\"> </span>nei du<span class=\"_ _1\"></span>e anni <span class=\"_ _8\"></span>successivi al<span class=\"_ _8\"></span>la rilevazione, <span class=\"_ _8\"></span>mentre la<span class=\"_ _1\"></span> voce <span class=\"_ _8\"></span>utilizzo bala<span class=\"_ _1\"></span>nce di <span class=\"_ _8\"></span>rotta n-2 \u00e8 <span class=\"_ _8\"></span>riferita ai <span class=\"_ _8\"></span>balance inserit<span class=\"_ _1\"></span>i i<span class=\"_ _8\"></span>n<span class=\"_ _2b2\"> </span>tariffa 2024 <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>riguardanti sia la <span class=\"_ _0\"></span>seconda <span class=\"_ _0\"></span>quota dei balance <span class=\"_ _0\"></span>iscritti nel <span class=\"_ _0\"></span>biennio 2020-2021 <span class=\"_ _0\"></span>recuperabile in <span class=\"_ _0\"></span>quote<span class=\"_ _2b2\"> </span>costanti <span class=\"_ _8\"></span>in <span class=\"_ _1\"></span>5 <span class=\"_ _8\"></span>anni, c<span class=\"_ _8\"></span>he i <span class=\"_ _8\"></span>balance <span class=\"_ _8\"></span>iscritti <span class=\"_ _8\"></span>nel <span class=\"_ _1\"></span>2022 <span class=\"_ _1\"></span><span class=\"ff7\">con <span class=\"_ _8\"></span>rigiro <span class=\"_ _8\"></span>nell\u2019esercizio <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>un <span class=\"_ _1\"></span>valore <span class=\"_ _8\"></span>complessivo <span class=\"_ _8\"></span>pari <span class=\"_ _8\"></span>a n<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>gativi<span class=\"_ _2b2\"> </span></span>80,3 milioni di eu<span class=\"_ _1\"></span>ro. Ricavi di termi<span class=\"_ _1\"></span>nale<span class=\"_ _2b2\"> </span>I <span class=\"fcf ls0\">Ricavi di terminal<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span><span class=\"fc0\">commercia<span class=\"_ _8\"></span>li <span class=\"_ _0\"></span>ammontano a 2<span class=\"lsa\">63</span> <span class=\"lseb\">mi</span>lioni di euro in incremento<span class=\"_ _8\"></span> d<span class=\"_ _0\"></span>i 22 milioni di euro, rispetto<span class=\"_ _2b2\"> </span></span></span>all\u2019esercizio precedent<span class=\"_ _1\"></span>e, per <span class=\"_ _0\"></span>l\u2019andamento positivo delle unit\u00e0 <span class=\"_ _0\"></span>di servizio sviluppate sui <span class=\"_ _0\"></span>singoli aeroporti <span class=\"_ _0\"></span>distin<span class=\"_ _8\"></span>ti<span class=\"_ _2b2\"> </span>per zone <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>tariffazione che comp<span class=\"_ _0\"></span>lessivam<span class=\"_ _8\"></span>ente <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>attesta a <span class=\"_ _0\"></span>+<span class=\"_ _0\"></span>9,9% <span class=\"_ _0\"></span>(+<span class=\"ls40\">11</span>,1% <span class=\"_ _0\"></span>2023 su <span class=\"_ _0\"></span>2022<span class=\"ls3f\">) <span class=\"_ _0\"></span></span>in <span class=\"_ _0\"></span>cui emerge il <span class=\"_ _0\"></span>buon<span class=\"_ _2b2\"> </span>andamento <span class=\"_ _8\"></span>del traffico <span class=\"_ _8\"></span>aereo internazional<span class=\"_ _1\"></span>e <span class=\"ls8\">e </span>con val<span class=\"_ _8\"></span>ori positivi anc<span class=\"_ _8\"></span>he rispetto <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>2019 r<span class=\"_ _1\"></span>egistrando <span class=\"_ _8\"></span>un +7,9% <span class=\"_ _1\"></span>in<span class=\"_ _2b2\"> </span>termini di unit\u00e0<span class=\"_ _1\"></span> di servizio<span class=\"_ _1\"></span>.  In <span class=\"_ _6\"></span>particolare, <span class=\"_ _0\"></span>la<span class=\"ff2\"> <span class=\"_ _6\"></span>prima <span class=\"_ _c\"></span>z<span class=\"_ _8\"></span>ona <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>tariffazione<span class=\"ff7\">, <span class=\"_ _6\"></span>rappresenta<span class=\"_ _8\"></span>ta <span class=\"_ _6\"></span>dall\u2019aeroporto <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>Roma <span class=\"_ _6\"></span>Fiumicino, <span class=\"_ _0\"></span>ha <span class=\"_ _6\"></span>registrato <span class=\"_ _0\"></span>un<span class=\"_ _2b2\"> </span></span></span>incremento nel t<span class=\"_ _8\"></span>raffico aereo assistito<span class=\"_ _1\"></span>, espresso in u<span class=\"_ _8\"></span>nit\u00e0 di servizio, de<span class=\"_ _0\"></span>l <span class=\"ls57\">+2</span>0<span class=\"_ _1\"></span>,9% (+29,9% 202<span class=\"_ _1\"></span>3 su 2022<span class=\"ls3f\">) <span class=\"_ _8\"></span><span class=\"ls0\">rispetto<span class=\"_ _2b2\"> </span></span></span>al 2023 con risultati particolarmente<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>positivi sia per il traffico aereo nazionale che pe<span class=\"_ _0\"></span>r quello internazionale<span class=\"_ _1\"></span>. La<span class=\"_ _2b2\"> </span>tariffa applicata nel <span class=\"_ _0\"></span>2024 <span class=\"_ _0\"></span>pari <span class=\"_ _0\"></span>a e<span class=\"_ _0\"></span>uro 193,05 <span class=\"_ _0\"></span>\u00e8 s<span class=\"_ _0\"></span>tata superiore del <span class=\"_ _0\"></span>5,17% <span class=\"_ _0\"></span>rispetto alla tariffa <span class=\"_ _0\"></span>applicata nel <span class=\"_ _0\"></span>2023<span class=\"_ _2b2\"> </span>che ammontava a <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>uro 183,56. <table class=\"s w69c h528\" id=\"_f957593d-7968-4f8f-b42a-5a297218c992\"><tr><td></td><td></td><td class=\"c x6c1 y1fd0 w69d h529\"><div class=\"t m4f x1ae h2e3 y1fcf ff6 fsa9 fc0 sc0 lsee ws0\">2024<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6e2 y1fd0 w69d h529\"><div class=\"t m4f x1ae h2e3 y1fcf ff6 fsa9 fc0 sc0 lsee ws0\">2023<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6e3 y1fd0 w69e h529\"><div class=\"t m4f x1ae h2e3 y1fcf ff6 fsa9 fc0 sc0 ls0 ws0\">Var<span class=\"_ _8\"></span>i<span class=\"_ _0\"></span>azioni<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6e4 y1fd0 w69f h529\"><div class=\"t m4f x1ae h2e3 y1fcf ff6 fsa9 fc0 sc0 ls0 ws0\">%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1fd2 w6a0 h4fa\"><div class=\"t m4f x1ae h2e5 y1fd1 ff4 fsa9 fc0 sc0 ls0 ws0\">Ricavi<span class=\"_ _0\"></span> di rott<span class=\"_ _1\"></span>a<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x6e5 y1fd2 w6a1 h4fa\"><div class=\"t m4f x1ae h2e5 y1fd1 ff4 fsa9 fc0 sc0 ls0 ws0\">7<span class=\"_ _8\"></span>3<span class=\"_ _8\"></span>2.2<span class=\"_ _8\"></span>2<span class=\"_ _8\"></span>8<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6e6 y1fd2 w6a2 h4fa\"><div class=\"t m4f x1ae h2e5 y1fd1 ff4 fsa9 fc0 sc0 ls0 ws0\">6<span class=\"_ _8\"></span>94<span class=\"_ _8\"></span>.9<span class=\"_ _8\"></span>51<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6e7 y1fd2 w6a3 h4fa\"><div class=\"t m4f x1ae h2e5 y1fd1 ff4 fsa9 fc0 sc0 ls0 ws0\">3<span class=\"_ _8\"></span>7.2<span class=\"_ _8\"></span>7<span class=\"_ _8\"></span>7<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6e8 y1fd2 w6a4 h4fa\"><div class=\"t m4f x1ae h2e5 y1fd1 ff4 fsa9 fc0 sc0 ls0 ws0\">5<span class=\"_ _8\"></span>,<span class=\"_ _0\"></span>4<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1fd3 w6a5 h4fa\"><div class=\"t m4f x1ae h2e5 y1fd1 ff4 fsa9 fc0 sc0 ls0 ws0\">Esenzi<span class=\"_ _6\"></span>oni<span class=\"_ _0\"></span> di rotta<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x6e9 y1fd3 w6a6 h4fa\"><div class=\"t m4f x1ae h2e5 y1fd1 ff4 fsa9 fc0 sc0 ls0 ws0\">8<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>4<span class=\"_ _8\"></span>10<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6ea y1fd3 w6a7 h4fa\"><div class=\"t m4f x1ae h2e5 y1fd1 ff4 fsa9 fc0 sc0 ls0 ws0\">9.3<span class=\"_ _8\"></span>4<span class=\"_ _8\"></span>7<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6eb y1fd3 w6a8 h4fa\"><div class=\"t m4f x1ae h2e5 y1fd1 ff4 fsa9 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>9<span class=\"_ _8\"></span>37<span class=\"_ _8\"></span>)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6ec y1fd3 w6a9 h4fa\"><div class=\"t m4f x1ae h2e5 y1fd1 ff4 fsa9 fc0 sc0 ls0 ws0\">-<span class=\"_ _0\"></span>10<span class=\"_ _8\"></span>,0<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td class=\"c x6ed y1fd4 w6aa h4f1\"><div class=\"t m4f x1ae h2e5 y1fd1 ff12 fsa9 fc0 sc0 ls0 ws0\">Su<span class=\"_ _0\"></span>bto<span class=\"_ _0\"></span>tale<span class=\"_ _1\"></span> r<span class=\"_ _8\"></span>icavi<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6ee y1fd4 w6ab h4f1\"><div class=\"t m4f x1ae h2e5 y1fd1 ff12 fsa9 fc0 sc0 ls0 ws0\">74<span class=\"_ _8\"></span>0<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>6<span class=\"_ _8\"></span>38<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6ef y1fd4 w6ac h4f1\"><div class=\"t m4f x1ae h2e5 y1fd1 ff12 fsa9 fc0 sc0 ls0 ws0\">7<span class=\"_ _8\"></span>0<span class=\"_ _1\"></span>4<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>2<span class=\"_ _8\"></span>98<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6f0 y1fd4 w6ad h4f1\"><div class=\"t m4f x1ae h2e5 y1fd1 ff12 fsa9 fc0 sc0 ls0 ws0\">36<span class=\"_ _8\"></span>.3<span class=\"_ _8\"></span>40<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6f1 y1fd4 w6ae h4fa\"><div class=\"t m4f x1ae h2e5 y1fd1 ff4 fsa9 fc0 sc0 ls0 ws0\">5,2<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1fd5 w6af h4fa\"><div class=\"t m4f x1ae h2e5 y1fd1 ff4 fsa9 fc0 sc0 ls0 ws0\">Balance del<span class=\"_ _0\"></span>l<span class=\"_ _6\"></span>'a<span class=\"_ _8\"></span>nn<span class=\"_ _0\"></span>o di rotta<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x6f2 y1fd5 w6b0 h4fa\"><div class=\"t m4f x1ae h2e5 y1fd1 ff4 fsa9 fc0 sc0 ls0 ws0\">5<span class=\"_ _8\"></span>0.1<span class=\"_ _8\"></span>9<span class=\"_ _8\"></span>5<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6f3 y1fd5 w6a3 h4fa\"><div class=\"t m4f x1ae h2e5 y1fd1 ff4 fsa9 fc0 sc0 ls0 ws0\">6<span class=\"_ _8\"></span>2.6<span class=\"_ _8\"></span>6<span class=\"_ _8\"></span>5<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6f4 y1fd5 w6b1 h4fa\"><div class=\"t m4f x1ae h2e5 y1fd1 ff4 fsa9 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>12<span class=\"_ _8\"></span>.4<span class=\"_ _8\"></span>70<span class=\"_ _8\"></span>)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6f5 y1fd5 w6a9 h4fa\"><div class=\"t m4f x1ae h2e5 y1fd1 ff4 fsa9 fc0 sc0 ls0 ws0\">-<span class=\"_ _0\"></span>19<span class=\"_ _8\"></span>,9<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1fd6 w6b2 h4fa\"><div class=\"t m4f x1ae h2e5 y1fd1 ff4 fsa9 fc0 sc0 ls0 ws0\">Attual<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>zzazi<span class=\"_ _0\"></span>one<span class=\"_ _6\"></span> <span class=\"_ _8\"></span>b<span class=\"_ _0\"></span>alance de<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>'anno<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x6f6 y1fd6 w6b3 h4fa\"><div class=\"t m4f x1ae h2e5 y1fd1 ff4 fsa9 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>2<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>1<span class=\"_ _8\"></span>43<span class=\"_ _8\"></span>)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6f7 y1fd6 w6b4 h4fa\"><div class=\"t m4f x1ae h2e5 y1fd1 ff4 fsa9 fc0 sc0 ls0 ws0\">(2.3<span class=\"_ _8\"></span>73<span class=\"_ _8\"></span>)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6f8 y1fd6 w6b5 h4fa\"><div class=\"t m4f x1ae h2e5 y1fd1 ff4 fsa9 fc0 sc0 lsee ws0\">230<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6f9 y1fd6 w6b6 h4fa\"><div class=\"t m4f x1ae h2e5 y1fd1 ff4 fsa9 fc0 sc0 ls0 ws0\">-9,7<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1fd7 w6b7 h4fa\"><div class=\"t m4f x1ae h2e5 y1fd1 ff4 fsa9 fc0 sc0 ls0 ws0\">V<span class=\"_ _0\"></span>ar<span class=\"_ _8\"></span>i<span class=\"_ _6\"></span>azion<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> ba<span class=\"_ _1\"></span>l<span class=\"_ _0\"></span>ance<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x6fa y1fd7 w6b8 h4fa\"><div class=\"t m4f x1ae h2e5 y1fd1 ff4 fsa9 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>2<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>4<span class=\"_ _8\"></span>42<span class=\"_ _8\"></span>)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6fb y1fd7 w6b8 h4fa\"><div class=\"t m4f x1ae h2e5 y1fd1 ff4 fsa9 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>2<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>0<span class=\"_ _8\"></span>82<span class=\"_ _8\"></span>)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6fc y1fd7 w6b9 h4fa\"><div class=\"t m4f x1ae h2e5 y1fd1 ff4 fsa9 fc0 sc0 ls0 ws0\">(3<span class=\"_ _8\"></span>60<span class=\"_ _8\"></span>)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6fd y1fd7 w6ba h4fa\"><div class=\"t m4f x1ae h2e5 y1fd1 ff4 fsa9 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>7,3<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1fd8 w6bb h4fa\"><div class=\"t m4f x1ae h2e5 y1fd1 ff4 fsa9 fc0 sc0 ls0 ws0\">U<span class=\"_ _8\"></span>ti<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>z<span class=\"_ _0\"></span>zo ba<span class=\"_ _1\"></span>l<span class=\"_ _0\"></span>ance di rotta<span class=\"_ _8\"></span> n-2<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x6fe y1fd8 w6bc h4fa\"><div class=\"t m4f x1ae h2e5 y1fd1 ff4 fsa9 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>8<span class=\"_ _1\"></span>0<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>3<span class=\"_ _8\"></span>19<span class=\"_ _8\"></span>)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6ff y1fd8 w6bd h4fa\"><div class=\"t m4f x1ae h2e5 y1fd1 ff4 fsa9 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>7<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>1<span class=\"_ _8\"></span>77<span class=\"_ _8\"></span>)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x700 y1fd8 w6be h4fa\"><div class=\"t m4f x1ae h2e5 y1fd1 ff4 fsa9 fc0 sc0 ls0 ws0\">(3.1<span class=\"_ _8\"></span>42<span class=\"_ _8\"></span>)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x701 y1fd8 w6a4 h4fa\"><div class=\"t m4f x1ae h2e5 y1fd1 ff4 fsa9 fc0 sc0 ls0 ws0\">4<span class=\"_ _8\"></span>,<span class=\"_ _0\"></span>1<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td class=\"c x702 y1fd9 w6bf h4f1\"><div class=\"t m4f x1ae h2e5 y1fd1 ff12 fsa9 fc0 sc0 ls0 ws0\">Su<span class=\"_ _0\"></span>bto<span class=\"_ _0\"></span>tale<span class=\"_ _1\"></span> balance<span class=\"_ _2b2\"> </span></div></td><td class=\"c x703 y1fd9 w6c0 h4f1\"><div class=\"t m4f x1ae h2e5 y1fd1 ff12 fsa9 fc0 sc0 ls0 ws0\">(3<span class=\"_ _1\"></span>4<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>7<span class=\"_ _8\"></span>09<span class=\"_ _8\"></span>)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x704 y1fd9 w6bd h4f1\"><div class=\"t m4f x1ae h2e5 y1fd1 ff12 fsa9 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>1<span class=\"_ _1\"></span>8<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>9<span class=\"_ _8\"></span>67<span class=\"_ _8\"></span>)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x705 y1fd9 w6bd h4f1\"><div class=\"t m4f x1ae h2e5 y1fd1 ff12 fsa9 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>1<span class=\"_ _1\"></span>5<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>7<span class=\"_ _8\"></span>42<span class=\"_ _8\"></span>)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x706 y1fd9 w6c1 h4fa\"><div class=\"t m4f x1ae h2e5 y1fd1 ff4 fsa9 fc0 sc0 ls0 ws0\">8<span class=\"_ _8\"></span>3,0<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1fdb w6c2 h4f9\"><div class=\"t m4f x1ae h2e3 y1fda ff6 fsa9 fc0 sc0 ls0 ws0\">T<span class=\"_ _1\"></span>ota<span class=\"_ _8\"></span>l<span class=\"_ _0\"></span>e rica<span class=\"_ _8\"></span>vi di r<span class=\"_ _8\"></span>otta<span class=\"_ _8\"></span> c<span class=\"_ _8\"></span>on ba<span class=\"_ _8\"></span>lanc<span class=\"_ _1\"></span>e<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x707 y1fdb w6c3 h4f9\"><div class=\"t m4f x1ae h2e3 y1fda ff6 fsa9 fc0 sc0 ls0 ws0\">7<span class=\"_ _8\"></span>05<span class=\"_ _8\"></span>.9<span class=\"_ _8\"></span>2<span class=\"_ _1\"></span>9<span class=\"_ _2b2\"> </span></div></td><td class=\"c x708 y1fdb w6c4 h4f9\"><div class=\"t m4f x1ae h2e3 y1fda ff6 fsa9 fc0 sc0 ls0 ws0\">6<span class=\"_ _8\"></span>8<span class=\"_ _8\"></span>5.3<span class=\"_ _8\"></span>3<span class=\"_ _8\"></span>1<span class=\"_ _2b2\"> </span></div></td><td class=\"c x709 y1fdb w6c5 h4f9\"><div class=\"t m4f x1ae h2e3 y1fda ff6 fsa9 fc0 sc0 ls0 ws0\">20<span class=\"_ _8\"></span>.5<span class=\"_ _8\"></span>9<span class=\"_ _1\"></span>8<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6e8 y1fdb w6c6 h4f9\"><div class=\"t m4f x1ae h2e3 y1fda ff6 fsa9 fc0 sc0 ls0 ws0\">3<span class=\"_ _1\"></span>,0<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x70a y1da3 w6c7 h4e4\"><div class=\"t m4f x1ae h2e6 y1fdc ff12 fsaa fc0 sc0 ls0 ws0\">(migliaia<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>i euro)<span class=\"_ _2b2\"> </span></div></td></tr></table>La <span class=\"_ _4d\"> </span><span class=\"ff2\">s<span class=\"_ _0\"></span>econda <span class=\"_ _4d\"> </span>zona <span class=\"_ _4d\"> </span>di <span class=\"_ _4d\"> </span>tariffazione</span>, <span class=\"_ _b\"> </span>rappresentata<span class=\"_ _1\"></span> <span class=\"_ _4d\"> </span>dagli <span class=\"_ _4d\"> </span>aeroporti <span class=\"_ _b\"> </span>di <span class=\"_ _4d\"> </span>Milano <span class=\"_ _4d\"> </span>Malpensa, <span class=\"_ _b\"> </span>Milano <span class=\"_ _4d\"> </span>Linate, <span class=\"_ _4d\"> </span>Venezia<span class=\"_ _2b2\"> </span>Tessera <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> B<span class=\"_ _8\"></span>ergamo Orio <span class=\"_ _8\"></span>al S<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rio, <span class=\"_ _8\"></span>registra un <span class=\"_ _8\"></span>incremento <span class=\"_ _8\"></span>nel traf<span class=\"_ _1\"></span>fico a<span class=\"_ _1\"></span>ereo <span class=\"_ _1\"></span>assistito<span class=\"_ _8\"></span>,<span class=\"_ _0\"></span> e<span class=\"_ _1\"></span>spresso <span class=\"_ _8\"></span>in unit\u00e0<span class=\"_ _1\"></span> di <span class=\"_ _8\"></span>servizio,<span class=\"_ _2b2\"> </span>del <span class=\"_ _6\"></span>+7,4% <span class=\"_ _6\"></span>rispetto <span class=\"_ _0\"></span>al <span class=\"_ _6\"></span>2023<span class=\"_ _0\"></span> <span class=\"_ _0\"></span><span class=\"ls3f\">(+<span class=\"ls40\">10</span></span>,<span class=\"_ _0\"></span>2% <span class=\"_ _6\"></span>2023 <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>022) <span class=\"_ _6\"></span>concentrato <span class=\"_ _0\"></span>sul <span class=\"_ _c\"></span>tra<span class=\"_ _1\"></span>ffico <span class=\"_ _6\"></span>aereo <span class=\"_ _0\"></span>internazionale<span class=\"ls3\">. <span class=\"_ _6\"></span></span>La <span class=\"_ _6\"></span>tariffa <span class=\"_ _6\"></span>del<span class=\"_ _2b2\"> </span>2024 <span class=\"ls3c\">\u00e8 </span>sta<span class=\"_ _1\"></span>ta pari a euro 21<span class=\"_ _1\"></span>6,28 in lieve incr<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>mento ri<span class=\"_ _1\"></span>spetto alla tarif<span class=\"_ _8\"></span>f<span class=\"_ _0\"></span>a applicata<span class=\"_ _8\"></span> ne<span class=\"_ _0\"></span>l 2023 pari a <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>uro 214,16<span class=\"ls3\">. </span>La <span class=\"_ _0\"></span><span class=\"ff2\">terza zona <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>tariffazio<span class=\"_ _8\"></span>n<span class=\"_ _0\"></span>e<span class=\"ff3\">, <span class=\"_ _0\"></span>che comprende n.<span class=\"_ _0\"></span> 40 <span class=\"_ _0\"></span>aeroporti a <span class=\"_ _0\"></span>medio e <span class=\"_ _0\"></span>basso <span class=\"_ _0\"></span>traffico, registra un <span class=\"_ _0\"></span>aumento nel<span class=\"_ _2b2\"> </span></span></span>traffico <span class=\"_ _6\"></span>aereo <span class=\"_ _6\"></span>assistito, <span class=\"_ _6\"></span>espresso <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>unit\u00e0 <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>servizi<span class=\"_ _8\"></span>o,<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>+<span class=\"_ _6\"></span>6,6% <span class=\"_ _6\"></span>rispetto <span class=\"_ _6\"></span>al <span class=\"_ _c\"></span>2<span class=\"_ _8\"></span>0<span class=\"_ _0\"></span>23 <span class=\"_ _6\"></span><span class=\"ls3e\">(+<span class=\"_ _0\"></span></span>4,7% <span class=\"_ _6\"></span>2023 <span class=\"_ _6\"></span>su <span class=\"_ _c\"></span>20<span class=\"_ _1\"></span>22) <span class=\"_ _6\"></span>riferito<span class=\"_ _2b2\"> </span>principalment<span class=\"_ _1\"></span>e al traff<span class=\"_ _0\"></span>ico aereo internazionale<span class=\"ls3\">. </span>La tariffa del 202<span class=\"_ _0\"></span>4 si attesta a <span class=\"_ _0\"></span>euro 332,<span class=\"lsa\">27</span> <span class=\"_ _0\"></span>in leggera riduzione<span class=\"_ _2b2\"> </span>rispetto alla ta<span class=\"_ _1\"></span>riffa applicat<span class=\"_ _8\"></span>a ne<span class=\"_ _0\"></span>l 2023 che am<span class=\"_ _1\"></span>montava a<span class=\"_ _1\"></span> euro 334,<span class=\"lsa\">08<span class=\"ls3\">. </span></span>Considerando <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>ricavi <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>terminale <span class=\"_ _0\"></span>congiuntament<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span>ricavi <span class=\"_ _6\"></span>per <span class=\"_ _0\"></span>voli <span class=\"_ _6\"></span>esenti, <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>riduzione <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>1<span class=\"_ _0\"></span><span class=\"ls40\">00</span> <span class=\"_ _6\"></span>migliaia <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>uro<span class=\"_ _2b2\"> </span>rispetto <span class=\"_ _c\"></span>all\u2019esercizio <span class=\"_ _c\"></span>precedent<span class=\"_ _8\"></span>e, <span class=\"_ _d\"></span>e <span class=\"_ _c\"></span>la <span class=\"_ _c\"></span>componente <span class=\"_ _c\"></span>rettificativa <span class=\"_ _c\"></span>per <span class=\"_ _c\"></span>Balance, <span class=\"_ _c\"></span>i <span class=\"_ _c\"></span>ricavi <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>terminal<span class=\"_ _1\"></span>e <span class=\"_ _c\"></span>si <span class=\"_ _c\"></span>attestano<span class=\"_ _2b2\"> </span>complessivament<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>244,5 <span class=\"_ _0\"></span>milioni <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>euro, <span class=\"_ _6\"></span>in <span class=\"_ _0\"></span>crescita di <span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>0,1 <span class=\"_ _0\"></span>milioni <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>euro, <span class=\"_ _0\"></span>rispetto <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>2023, <span class=\"_ _0\"></span>come <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>seguito<span class=\"_ _2b2\"> </span>rappresentato:<span class=\"_ _2b2\"> </span>Il <span class=\"_ _4d\"> </span>balance <span class=\"_ _b\"> </span>dell\u2019anno <span class=\"_ _4d\"> </span>di <span class=\"_ _4d\"> </span>terminale <span class=\"_ _b\"> </span>incide <span class=\"_ _4d\"> </span>positivament<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _4d\"> </span>per <span class=\"_ _7\"> </span><span class=\"ff3\">4.766 <span class=\"_ _4d\"> </span>migliaia <span class=\"_ _4d\"> </span>di <span class=\"_ _b\"> </span>euro <span class=\"_ _b\"> </span>e <span class=\"_ _b\"> </span>registra <span class=\"_ _4d\"> </span>una <span class=\"_ _b\"> </span>variazione<span class=\"_ _2b2\"> </span></span>negativa <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>10.266 <span class=\"_ _6\"></span>migliaia <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>euro <span class=\"_ _6\"></span>rispetto <span class=\"_ _0\"></span>all\u2019esercizio <span class=\"_ _6\"></span>precedent<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>, <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>seguito <span class=\"_ _0\"></span>principalmente <span class=\"_ _0\"></span>del <span class=\"_ _6\"></span>balance <span class=\"_ _6\"></span>per<span class=\"_ _2b2\"> </span>rischio traffico in restituzione ai vettori sia <span class=\"_ _0\"></span>per la prima fascia di tariff<span class=\"_ _0\"></span>azione per 1,5 milioni di euro <span class=\"_ _0\"></span>(positivi<span class=\"_ _0\"></span> 1,1<span class=\"_ _2b2\"> </span>milioni <span class=\"_ _8\"></span>di euro<span class=\"_ _1\"></span> n<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _8\"></span>2023) a<span class=\"_ _8\"></span>vendo gene<span class=\"_ _8\"></span>rato a <span class=\"_ _8\"></span>consuntivo <span class=\"_ _8\"></span>unit\u00e0 di<span class=\"_ _8\"></span> servizio <span class=\"_ _8\"></span>per <span class=\"_ _1\"></span>+8,12% <span class=\"_ _8\"></span>rispetto <span class=\"_ _1\"></span>al <span class=\"_ _8\"></span>dato pr<span class=\"_ _8\"></span>evisionale<span class=\"_ _2b2\"> </span>che per <span class=\"_ _8\"></span>la seco<span class=\"_ _8\"></span>nd<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>fascia <span class=\"_ _8\"></span>di tariffazion<span class=\"_ _1\"></span>e pari <span class=\"_ _8\"></span>a 2,7 <span class=\"_ _8\"></span>milioni di <span class=\"_ _8\"></span>euro (negati<span class=\"_ _8\"></span>vi 1,7 <span class=\"_ _1\"></span>milioni <span class=\"_ _8\"></span>di euro <span class=\"_ _8\"></span>nel 2023) <span class=\"_ _8\"></span>per unit<span class=\"_ _8\"></span>\u00e0<span class=\"_ _2b2\"> </span>di servizi<span class=\"_ _1\"></span>o di <span class=\"_ _8\"></span>consuntivo par<span class=\"_ _1\"></span>i a <span class=\"_ _8\"></span>+7,60% rispetto <span class=\"_ _8\"></span>al dato p<span class=\"_ _8\"></span>revisionale. Anch<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> il <span class=\"_ _8\"></span>balance di te<span class=\"_ _8\"></span>rza fascia <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span>terminat<span class=\"_ _8\"></span>o<span class=\"_ _2b2\"> </span>secondo <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>logica <span class=\"_ _6\"></span>di <span class=\"_ _0\"></span>cost <span class=\"_ _0\"></span>recovery <span class=\"_ _0\"></span>si <span class=\"_ _6\"></span>attesta <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>valori <span class=\"_ _0\"></span>negativi <span class=\"_ _0\"></span>pari <span class=\"_ _6\"></span>a <span class=\"_ _0\"></span>1,1 <span class=\"_ _0\"></span>milioni <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>euro <span class=\"_ _0\"></span>mentre <span class=\"_ _0\"></span>nell\u2019esercizio<span class=\"_ _2b2\"> </span>precedente <span class=\"_ _8\"></span>incideva <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>positivi <span class=\"_ _8\"></span>4,7 <span class=\"_ _8\"></span>milioni <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>euro. <span class=\"_ _8\"></span><span class=\"ff7\">Nella <span class=\"_ _8\"></span>determinazion<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>balance <span class=\"_ _8\"></span>dell\u2019anno <span class=\"_ _8\"></span>incidono<span class=\"ff3\"> <span class=\"_ _8\"></span>inoltre<span class=\"ls3\">,<span class=\"_ _2b2\"> </span></span></span></span>per la prima e s<span class=\"_ _1\"></span>econda fasci<span class=\"_ _8\"></span>a di tariffazione, il balance <span class=\"_ _1\"></span>inflazione p<span class=\"_ _1\"></span>er complessivi 8,7 milioni di euro (8,6 <span class=\"_ _8\"></span>milioni<span class=\"_ _2b2\"> </span>di euro nel 2023), i balance positi<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>i legati al recup<span class=\"_ _1\"></span>ero dei maggi<span class=\"ff7\">ori tassi di intere<span class=\"_ _1\"></span>sse emersi nell\u2019attual<span class=\"_ _8\"></span>e p<span class=\"_ _0\"></span>eriodo<span class=\"_ _2b2\"> </span></span>regolatorio, <span class=\"_ _c\"></span>risp<span class=\"_ _1\"></span>etto <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>quanto <span class=\"_ _c\"></span>pia<span class=\"_ _1\"></span>nificato <span class=\"_ _c\"></span>nel <span class=\"_ _6\"></span>piano <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>performance, <span class=\"_ _c\"></span>per <span class=\"_ _c\"></span>comple<span class=\"_ _8\"></span>ssivi <span class=\"_ _d\"> </span>2,5 <span class=\"_ _c\"></span>milion <span class=\"_ _c\"></span>i <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>euro <span class=\"_ _c\"></span>(2,9<span class=\"_ _2b2\"> </span>milioni <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>euro <span class=\"_ _6\"></span>nel <span class=\"_ _6\"></span>2023) <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>il <span class=\"_ _0\"></span>bonus <span class=\"_ _6\"></span><span class=\"ff2\">capacity</span> <span class=\"_ _6\"></span>per <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>prima <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>seconda <span class=\"_ _0\"></span>zona <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>tariffazi<span class=\"_ _8\"></span>one<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>per <span class=\"_ _6\"></span>1 <span class=\"_ _6\"></span>milione <span class=\"_ _0\"></span>di <span class=\"_ _c\"></span>e<span class=\"_ _8\"></span>uro<span class=\"_ _2b2\"> </span>(0,9 <span class=\"_ _1\"></span>milioni <span class=\"_ _8\"></span>di euro <span class=\"_ _8\"></span>ne<span class=\"_ _0\"></span>l <span class=\"_ _8\"></span>2023), il<span class=\"_ _1\"></span> balance <span class=\"_ _8\"></span><span class=\"ff2\">depreciation<span class=\"ff3\"> <span class=\"_ _8\"></span>in restituzi<span class=\"_ _1\"></span>one a<span class=\"_ _1\"></span>i v<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ttori <span class=\"_ _1\"></span>per <span class=\"_ _8\"></span>complessivi 1,5 <span class=\"_ _8\"></span>milioni di <span class=\"_ _8\"></span>euro<span class=\"_ _2b2\"> </span></span></span>(3,5 milioni di eu<span class=\"_ _8\"></span>ro<span class=\"_ _0\"></span> <span class=\"ff7\">nell\u2019eserciz<span class=\"_ _1\"></span>io precedent<span class=\"_ _1\"></span>e)<span class=\"ff3 ls3\">. </span></span>La <span class=\"_ _8\"></span>voce <span class=\"_ _8\"></span>variazione <span class=\"_ _8\"></span>balance, <span class=\"_ _8\"></span>pari <span class=\"_ _8\"></span>a <span class=\"_ _1\"></span>negativi <span class=\"_ _8\"></span>876 <span class=\"_ _8\"></span>migliaia <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>euro, accog<span class=\"_ _1\"></span>lie <span class=\"_ _8\"></span>gli <span class=\"_ _8\"></span>effetti <span class=\"_ _8\"></span>negativi <span class=\"_ _8\"></span>sulla <span class=\"_ _8\"></span>rideterminazione<span class=\"_ _2b2\"> </span>di <span class=\"_ _c\"></span>alcuni <span class=\"_ _d\"></span>balance <span class=\"_ _c\"></span>iscritti <span class=\"_ _d\"></span>nell\u2019esercizio <span class=\"_ _c\"></span>precedente, <span class=\"_ _c\"></span>in <span class=\"_ _c\"></span>conformit\u00e0 <span class=\"_ _d\"></span>alle <span class=\"_ _c\"></span>richieste <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>ENAC <span class=\"_ _c\"></span>e <span class=\"_ _d\"></span>della <span class=\"_ _d\"></span>Commission<span class=\"_ _1\"></span>e<span class=\"_ _2b2\"> </span>Europea <span class=\"_ _c\"></span>(1,4 <span class=\"_ _d\"></span>milioni <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>euro) <span class=\"_ _c\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _d\"></span>l\u2019iscrizione <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>balance <span class=\"_ _c\"></span>positivi <span class=\"_ _d\"></span>al <span class=\"_ _c\"></span>f<span class=\"_ _0\"></span>ine <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>tener <span class=\"_ _d\"></span>conto <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>costi <span class=\"_ _c\"></span>sost<span class=\"_ _6\"></span><span class=\"ff3\">enuti <span class=\"_ _c\"></span>e <span class=\"_ _d\"></span>non<span class=\"_ _2b2\"> </span></span>prevedibili all\u2019atto <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>presentazione del <span class=\"_ _0\"></span>piano <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>performance, <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>conformit\u00e0 all\u2019art. <span class=\"_ _0\"></span>28 <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Regolamento <span class=\"_ _0\"></span>UE<span class=\"_ _2b2\"> </span>2019/317. I <span class=\"_ _8\"></span>balance <span class=\"_ _8\"></span>iscritti <span class=\"_ _8\"></span>nell<span class=\"_ _1\"></span>\u2019esercizio <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>stati <span class=\"_ _8\"></span>att<span class=\"_ _1\"></span>ualizzati<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>arco t<span class=\"_ _8\"></span>emporale <span class=\"_ _8\"></span>coerente <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>Regolam<span class=\"_ _1\"></span>enti <span class=\"_ _8\"></span>UE, <span class=\"_ _8\"></span>mentre<span class=\"_ _2b2\"> </span>la <span class=\"_ _0\"></span>voce <span class=\"_ _0\"></span>utilizzo <span class=\"_ _0\"></span>balance <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>terminale <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>-2 <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>riferita <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span>balance <span class=\"_ _0\"></span>inseriti <span class=\"_ _0\"></span>in <span class=\"_ _6\"></span>tariffa 202<span class=\"_ _0\"></span>4 <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>riguardanti <span class=\"_ _0\"></span>sia <span class=\"_ _0\"></span>la <span class=\"_ _6\"></span>seconda<span class=\"_ _2b2\"> </span>quota dei bal<span class=\"_ _1\"></span>ance iscritti n<span class=\"_ _1\"></span>el biennio <span class=\"_ _1\"></span>2020-2021 recuperabil<span class=\"_ _1\"></span>e in quote costanti<span class=\"_ _8\"></span> in 5 anni per la p<span class=\"_ _8\"></span>rima e seconda<table class=\"s w6c8 h52a\" id=\"_faed0229-f556-4aa0-bc5f-58b6d4c9dcb9\"><tr><td></td><td></td><td class=\"c x70b y1fde w6c9 h4fa\"><div class=\"t m50 x1ae h2e8 y1fdd ff6 fsab fc0 sc0 lsf0 ws0\">2024<span class=\"_ _2b2\"> </span></div></td><td class=\"c x70c y1fde w6c9 h4fa\"><div class=\"t m50 x1ae h2e8 y1fdd ff6 fsab fc0 sc0 lsf0 ws0\">2023<span class=\"_ _2b2\"> </span></div></td><td class=\"c x70d y1fdf w6ca h4fa\"><div class=\"t m50 x1ae h2e8 y1fdd ff6 fsab fc0 sc0 ls0 ws0\">Variazio<span class=\"_ _8\"></span>ni<span class=\"_ _2b2\"> </span></div></td><td class=\"c x70e y1fdf w6cb h4d6\"><div class=\"t m50 x1ae h2e8 y1fdd ff4 fsab fc0 sc0 ls0 ws0\">%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1fe1 w6cc h4fe\"><div class=\"t m50 x1ae h2ea y1fe0 ff4 fsab fc0 sc0 ls0 ws0\">R<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>ca<span class=\"_ _6\"></span>vi<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span> te<span class=\"_ _6\"></span>rm<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>n<span class=\"_ _0\"></span>a<span class=\"_ _c\"></span>l<span class=\"_ _6\"></span>e<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x70f y1fe1 w6cd h4fe\"><div class=\"t m50 x1ae h2ea y1fe0 ff4 fsab fc0 sc0 ls0 ws0\">26<span class=\"_ _1\"></span>3.029<span class=\"_ _2b2\"> </span></div></td><td class=\"c x710 y1fe1 w6ce h4fe\"><div class=\"t m50 x1ae h2ea y1fe0 ff4 fsab fc0 sc0 ls0 ws0\">24<span class=\"_ _8\"></span>0.981<span class=\"_ _2b2\"> </span></div></td><td class=\"c x711 y1fe1 w6cf h4fe\"><div class=\"t m50 x1ae h2ea y1fe0 ff4 fsab fc0 sc0 ls0 ws0\">22.048<span class=\"_ _2b2\"> </span></div></td><td class=\"c x712 y1fe1 w6d0 h4fe\"><div class=\"t m50 x1ae h2ea y1fe0 ff4 fsab fc0 sc0 ls0 ws0\">9,1%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1fe2 w6d1 h4fe\"><div class=\"t m50 x1ae h2ea y1fe0 ff4 fsab fc0 sc0 ls0 ws0\">Es<span class=\"_ _c\"></span>e<span class=\"_ _6\"></span>n<span class=\"_ _6\"></span>zi<span class=\"_ _c\"></span>o<span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span> d<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span> te<span class=\"_ _c\"></span>r<span class=\"_ _8\"></span>m<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>n<span class=\"_ _0\"></span>a<span class=\"_ _c\"></span>l<span class=\"_ _c\"></span>e<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x713 y1fe2 w6d2 h4fe\"><div class=\"t m50 x1ae h2ea y1fe0 ff4 fsab fc0 sc0 ls0 ws0\">2.470<span class=\"_ _2b2\"> </span></div></td><td class=\"c x714 y1fe2 w6d3 h4fe\"><div class=\"t m50 x1ae h2ea y1fe0 ff4 fsab fc0 sc0 ls0 ws0\">2.57<span class=\"_ _1\"></span>0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x715 y1fe2 w6d4 h4fe\"><div class=\"t m50 x1ae h2ea y1fe0 ff4 fsab fc0 sc0 ls0 ws0\">(100)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x716 y1fe2 w6d5 h4fe\"><div class=\"t m50 x1ae h2ea y1fe0 ff4 fsab fc0 sc0 ls0 ws0\">-<span class=\"_ _0\"></span>3,9%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td class=\"c x717 y1fe3 w6d6 h4f1\"><div class=\"t m50 x1ae h2ea y1fe0 ff12 fsab fc0 sc0 ls0 ws0\">S<span class=\"_ _8\"></span>ubtota<span class=\"_ _8\"></span>l<span class=\"_ _0\"></span>e<span class=\"_ _2b2\"> </span></div></td><td class=\"c x718 y1fe3 w6d7 h4f1\"><div class=\"t m50 x1ae h2ea y1fe0 ff12 fsab fc0 sc0 ls0 ws0\">265.4<span class=\"_ _8\"></span>99<span class=\"_ _2b2\"> </span></div></td><td class=\"c x719 y1fe3 w6d8 h4f1\"><div class=\"t m50 x1ae h2ea y1fe0 ff12 fsab fc0 sc0 ls0 ws0\">243.551<span class=\"_ _2b2\"> </span></div></td><td class=\"c x71a y1fe3 w6cf h4f1\"><div class=\"t m50 x1ae h2ea y1fe0 ff12 fsab fc0 sc0 ls0 ws0\">21.948<span class=\"_ _2b2\"> </span></div></td><td class=\"c x71b y1fe3 w6d0 h4fe\"><div class=\"t m50 x1ae h2ea y1fe0 ff4 fsab fc0 sc0 ls0 ws0\">9,0%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1fe4 w6d9 h4fe\"><div class=\"t m50 x1ae h2ea y1fe0 ff4 fsab fc0 sc0 ls0 ws0\">B<span class=\"_ _0\"></span>a<span class=\"_ _c\"></span>l<span class=\"_ _6\"></span>a<span class=\"_ _c\"></span>n<span class=\"_ _6\"></span>ce<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e<span class=\"_ _c\"></span>l<span class=\"_ _6\"></span>l<span class=\"_ _c\"></span>'<span class=\"_ _0\"></span>a<span class=\"_ _c\"></span>n<span class=\"_ _0\"></span>n<span class=\"_ _6\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span> te<span class=\"_ _6\"></span>rm<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>n<span class=\"_ _0\"></span>a<span class=\"_ _c\"></span>l<span class=\"_ _6\"></span>e<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x71c y1fe4 w6da h4fe\"><div class=\"t m50 x1ae h2ea y1fe0 ff4 fsab fc0 sc0 ls0 ws0\">4.766<span class=\"_ _2b2\"> </span></div></td><td class=\"c x71d y1fe4 w6db h4fe\"><div class=\"t m50 x1ae h2ea y1fe0 ff4 fsab fc0 sc0 ls0 ws0\">15.032<span class=\"_ _2b2\"> </span></div></td><td class=\"c x71e y1fe4 w6dc h4fe\"><div class=\"t m50 x1ae h2ea y1fe0 ff4 fsab fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>10.26<span class=\"_ _1\"></span>6)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x71f y1fe4 w6dd h4fe\"><div class=\"t m50 x1ae h2ea y1fe0 ff4 fsab fc0 sc0 ls0 ws0\">-68,3%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1fe6 w6de h4d6\"><div class=\"t m50 x1ae h2ea y1fe5 ff4 fsab fc0 sc0 ls0 ws0\">Attu<span class=\"_ _0\"></span>a<span class=\"_ _c\"></span>l<span class=\"_ _c\"></span>i<span class=\"_ _6\"></span>z<span class=\"_ _0\"></span>z<span class=\"_ _0\"></span>a<span class=\"_ _c\"></span>zi<span class=\"_ _c\"></span>o<span class=\"_ _0\"></span>n<span class=\"_ _6\"></span>e<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>b<span class=\"_ _6\"></span>a<span class=\"_ _c\"></span>l<span class=\"_ _6\"></span>a<span class=\"_ _c\"></span>n<span class=\"_ _0\"></span>ce<span class=\"_ _c\"></span> d<span class=\"_ _0\"></span>e<span class=\"_ _c\"></span>l<span class=\"_ _6\"></span>l<span class=\"_ _c\"></span>'<span class=\"_ _0\"></span>a<span class=\"_ _c\"></span>n<span class=\"_ _0\"></span>n<span class=\"_ _6\"></span>o<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x720 y1fe6 w6df h4d6\"><div class=\"t m50 x1ae h2ea y1fe5 ff4 fsab fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>207)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x721 y1fe6 w6e0 h4d6\"><div class=\"t m50 x1ae h2ea y1fe5 ff4 fsab fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>555)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x722 y1fe6 w6e1 h4d6\"><div class=\"t m50 x1ae h2ea y1fe5 ff4 fsab fc0 sc0 lsf0 ws0\">348<span class=\"_ _2b2\"> </span></div></td><td class=\"c x723 y1fe6 w6e2 h4d6\"><div class=\"t m50 x1ae h2ea y1fe5 ff4 fsab fc0 sc0 ls0 ws0\">-<span class=\"_ _0\"></span>62,7%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1fe7 w6e3 h4d6\"><div class=\"t m50 x1ae h2ea y1fe5 ff4 fsab fc0 sc0 ls0 ws0\">Va<span class=\"_ _c\"></span>ri<span class=\"_ _6\"></span>a<span class=\"_ _c\"></span>zi<span class=\"_ _c\"></span>o<span class=\"_ _0\"></span>n<span class=\"_ _6\"></span>e<span class=\"_ _c\"></span> b<span class=\"_ _0\"></span>a<span class=\"_ _c\"></span>l<span class=\"_ _c\"></span>a<span class=\"_ _6\"></span>n<span class=\"_ _6\"></span>ce<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x724 y1fe7 w6d4 h4d6\"><div class=\"t m50 x1ae h2ea y1fe5 ff4 fsab fc0 sc0 ls0 ws0\">(876)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x725 y1fe7 w6e0 h4d6\"><div class=\"t m50 x1ae h2ea y1fe5 ff4 fsab fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>350)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x726 y1fe7 w6e0 h4d6\"><div class=\"t m50 x1ae h2ea y1fe5 ff4 fsab fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>526)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x727 y1fe7 w6e4 h4d6\"><div class=\"t m50 x1ae h2ea y1fe5 ff4 fsab fc0 sc0 ls0 ws0\">n<span class=\"_ _0\"></span>.a<span class=\"_ _c\"></span>.<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1fe8 w6e5 h4d6\"><div class=\"t m50 x1ae h2ea y1fe5 ff4 fsab fc0 sc0 ls0 ws0\">Uti<span class=\"_ _c\"></span>l<span class=\"_ _c\"></span>i<span class=\"_ _6\"></span>z<span class=\"_ _0\"></span>zo<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>b<span class=\"_ _6\"></span>a<span class=\"_ _c\"></span>l<span class=\"_ _6\"></span>a<span class=\"_ _c\"></span>n<span class=\"_ _0\"></span>ce<span class=\"_ _c\"></span> d<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span> te<span class=\"_ _c\"></span>r<span class=\"_ _1\"></span>m<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>n<span class=\"_ _0\"></span>a<span class=\"_ _c\"></span>l<span class=\"_ _6\"></span>e<span class=\"_ _c\"></span> n<span class=\"_ _6\"></span>-2<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x728 y1fe8 w6e6 h4d6\"><div class=\"t m50 x1ae h2ea y1fe5 ff4 fsab fc0 sc0 ls0 ws0\">(24.631<span class=\"_ _8\"></span>)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x729 y1fe8 w6e7 h4d6\"><div class=\"t m50 x1ae h2ea y1fe5 ff4 fsab fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>23.250)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x72a y1fe8 w6e8 h4d6\"><div class=\"t m50 x1ae h2ea y1fe5 ff4 fsab fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>1.381)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x72b y1fe8 w6d0 h4d6\"><div class=\"t m50 x1ae h2ea y1fe5 ff4 fsab fc0 sc0 ls0 ws0\">5,9%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td class=\"c x717 y1fe9 w6d6 h4f1\"><div class=\"t m50 x1ae h2ea y1fe5 ff12 fsab fc0 sc0 ls0 ws0\">S<span class=\"_ _8\"></span>ubtota<span class=\"_ _8\"></span>l<span class=\"_ _0\"></span>e<span class=\"_ _2b2\"> </span></div></td><td class=\"c x718 y1fe9 w6dc h4f1\"><div class=\"t m50 x1ae h2ea y1fe5 ff12 fsab fc0 sc0 ls0 ws0\">(20.948)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x72c y1fe9 w6e9 h4f1\"><div class=\"t m50 x1ae h2ea y1fe5 ff12 fsab fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>9.123)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x72d y1fe9 w6ea h4f1\"><div class=\"t m50 x1ae h2ea y1fe5 ff12 fsab fc0 sc0 ls0 ws0\">(11.82<span class=\"_ _8\"></span>5)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x72e y1fe9 w6eb h4d6\"><div class=\"t m50 x1ae h2ea y1fe5 ff4 fsab fc0 sc0 ls0 ws0\">n<span class=\"_ _6\"></span>.a<span class=\"_ _c\"></span>.<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1fea w6ec h510\"><div class=\"t m50 x1ae h2e8 y1fdd ff6 fsab fc0 sc0 ls0 ws0\">To<span class=\"_ _8\"></span>tale <span class=\"_ _0\"></span>ricavi <span class=\"_ _0\"></span>d<span class=\"_ _8\"></span>i <span class=\"_ _0\"></span>termin<span class=\"_ _8\"></span>ale <span class=\"_ _0\"></span>co<span class=\"_ _8\"></span>n balan<span class=\"_ _8\"></span>ce<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x72f y1fea w6ed h510\"><div class=\"t m50 x1ae h2e8 y1fdd ff6 fsab fc0 sc0 ls0 ws0\">244.<span class=\"_ _8\"></span>551<span class=\"_ _2b2\"> </span></div></td><td class=\"c x730 y1fea w6ee h510\"><div class=\"t m50 x1ae h2e8 y1fdd ff6 fsab fc0 sc0 ls0 ws0\">2<span class=\"_ _1\"></span>34.<span class=\"_ _8\"></span>428<span class=\"_ _2b2\"> </span></div></td><td class=\"c x731 y1fea w6ef h510\"><div class=\"t m50 x1ae h2e8 y1fdd ff6 fsab fc0 sc0 ls0 ws0\">10.123<span class=\"_ _2b2\"> </span></div></td><td class=\"c x732 y1fea w6f0 h510\"><div class=\"t m50 x1ae h2e8 y1fdd ff6 fsab fc0 sc0 lsf0 ws0\">4,3%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x733 y1da3 w6f1 h52b\"><div class=\"t m50 x1ae h2eb y1e24 ff12 fsac fc0 sc0 ls0 ws0\">(<span class=\"_ _1\"></span>mi<span class=\"_ _6\"></span>gl<span class=\"_ _6\"></span>i<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span> e<span class=\"_ _8\"></span>u<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>)<span class=\"_ _2b2\"> </span></div></td></tr></table>zona di <span class=\"_ _0\"></span>tariffazione e <span class=\"_ _0\"></span>in 7 <span class=\"_ _0\"></span>anni <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>la terza, che <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>balance <span class=\"_ _0\"></span>iscritti ne<span class=\"_ _0\"></span>l 2023 <span class=\"_ _0\"></span><span class=\"ff7\">con rigiro <span class=\"_ _0\"></span>nell\u2019esercizio per un <span class=\"_ _0\"></span>valore<span class=\"_ _2b2\"> </span></span>complessivo pari a <span class=\"_ _8\"></span>ne<span class=\"_ _0\"></span>gativi <span class=\"_ _8\"></span>2<span class=\"_ _0\"></span>4,6 milioni di euro<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span> I <span class=\"_ _0\"></span><span class=\"fcf ls0\">Ricavi da <span class=\"_ _0\"></span>mercato <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>regolamentato <span class=\"fc0\">si <span class=\"_ _0\"></span>attestano <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>49,3 <span class=\"_ _0\"></span><span class=\"lseb\">mi</span>lioni di <span class=\"_ _0\"></span>euro <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>risultano <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>incremento del <span class=\"_ _0\"></span><span class=\"ls40\">14</span>,<span class=\"_ _0\"></span>4%,<span class=\"_ _2b2\"> </span></span></span>rispetto <span class=\"_ _8\"></span>all\u2019esercizio pr<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>cedente, <span class=\"_ _8\"></span>principalmente <span class=\"_ _8\"></span>per i s<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>guenti <span class=\"_ _8\"></span>progetti r<span class=\"_ _1\"></span>ealizzati <span class=\"_ _8\"></span>nel corso <span class=\"_ _8\"></span>del 2024: <span class=\"_ _8\"></span>l\u2019<span class=\"_ _0\"></span><span class=\"ff3\">attivit\u00e0 <span class=\"_ _8\"></span>di<span class=\"_ _2b2\"> </span></span>consulenza <span class=\"_ _8\"></span>aeronautica <span class=\"_ _8\"></span>per lo <span class=\"_ _8\"></span>sviluppo d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>l pia<span class=\"_ _8\"></span>no nazio<span class=\"_ _8\"></span>nale per <span class=\"_ _8\"></span>la navigazion<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> a<span class=\"_ _8\"></span>erea in <span class=\"_ _8\"></span>Arabia <span class=\"_ _1\"></span>Saudita <span class=\"_ _8\"></span>concepito<span class=\"_ _2b2\"> </span>come <span class=\"_ _0\"></span>il <span class=\"_ _6\"></span>principale documento <span class=\"_ _6\"></span>di <span class=\"_ _0\"></span>pianificazione <span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>riferi<span class=\"_ _8\"></span>mento <span class=\"_ _6\"></span>per <span class=\"_ _0\"></span>la <span class=\"_ _6\"></span>modernizzazi<span class=\"_ _1\"></span>one <span class=\"_ _0\"></span>dei <span class=\"_ _6\"></span>servizi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>navigazione<span class=\"_ _2b2\"> </span>aerea, <span class=\"_ _8\"></span>documento <span class=\"_ _8\"></span>approvat<span class=\"_ _8\"></span>o <span class=\"_ _1\"></span>ed <span class=\"_ _1\"></span>ufficializz<span class=\"_ _8\"></span>ato <span class=\"_ _1\"></span>nel <span class=\"_ _8\"></span>mese <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>lu<span class=\"ff7\">glio <span class=\"_ _8\"></span>2024; <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>progetto <span class=\"_ _8\"></span>per <span class=\"_ _1\"></span>la <span class=\"_ _8\"></span>fornitura <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>l\u2019installazi<span class=\"_ _1\"></span>one<span class=\"_ _2b2\"> </span></span>di un nuovo radar presso la<span class=\"_ _8\"></span> Base aerea di Sigonella formalizz<span class=\"_ _8\"></span>ato tra un gruppo di imprese guidato da ENAV c<span class=\"_ _8\"></span>on<span class=\"_ _2b2\"> </span>Techno <span class=\"_ _0\"></span>S<span class=\"_ _0\"></span>ky <span class=\"_ _0\"></span>e <span class=\"_ _c\"></span>L<span class=\"_ _1\"></span>eonardo <span class=\"_ _0\"></span>verso <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>societ\u00e0 <span class=\"_ _6\"></span>Teledife <span class=\"_ _0\"></span>(Direzione <span class=\"_ _0\"></span>I<span class=\"_ _0\"></span>nformatica <span class=\"_ _0\"></span>Telematica <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>Tecn<span class=\"_ _0\"></span>ologie <span class=\"_ _6\"></span>Avanzate <span class=\"_ _0\"></span>del<span class=\"_ _2b2\"> </span>Ministero <span class=\"_ _8\"></span>della<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>Difesa) <span class=\"_ _16\"></span>per <span class=\"_ _8\"></span>potenziare <span class=\"_ _8\"></span>la <span class=\"_ _16\"></span>s<span class=\"_ _0\"></span>orveglianza<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>aerea <span class=\"_ _16\"></span>sia <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>ambito <span class=\"_ _8\"></span>militar<span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>civile <span class=\"_ _8\"></span>dalla <span class=\"_ _16\"></span>base <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>Sigonella<span class=\"_ _2b2\"> </span>dove <span class=\"_ _c\"></span>presta <span class=\"_ _c\"></span>s<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rvizio <span class=\"_ _c\"></span>l\u2019Aero<span class=\"_ _8\"></span>nautica <span class=\"_ _c\"></span>Militare; <span class=\"_ _c\"></span>il <span class=\"_ _c\"></span>prog<span class=\"_ _1\"></span>etto <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>ammod<span class=\"_ _8\"></span>ernamento <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>adeguam<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nto <span class=\"_ _c\"></span>tecnologico<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>dei<span class=\"_ _2b2\"> </span>sistemi di r<span class=\"ff7\">adionavigazi<span class=\"_ _8\"></span>one e<span class=\"_ _0\"></span> comunicazione per il cont<span class=\"_ _8\"></span>ro<span class=\"_ _0\"></span>llo del traffico aereo per l<span class=\"_ _1\"></span>\u2019aeroporto internazional<span class=\"_ _8\"></span>e <span class=\"_ _0\"></span>di<span class=\"_ _2b2\"> </span></span>Asmara <span class=\"_ _f\"> </span>e <span class=\"_ _f\"> </span>Massawa <span class=\"_ _13\"> </span>formalizzato <span class=\"_ _13\"> </span>con <span class=\"_ _e\"> </span>il <span class=\"_ _f\"> </span>cliente <span class=\"_ _f\"> </span>eritreo <span class=\"_ _f\"> </span>AIAA <span class=\"_ _f\"> </span>(Asmara <span class=\"_ _f\"> </span>Inter<span class=\"_ _1\"></span>national <span class=\"_ _13\"> </span>Airp<span class=\"_ _0\"></span>ort <span class=\"_ _f\"> </span>Authority<span class=\"_ _1\"></span>);<span class=\"_ _2b2\"> </span>l\u2019ammoderna<span class=\"_ _1\"></span>mento <span class=\"_ _40\"> </span>dei <span class=\"_ _40\"> </span>sistemi <span class=\"_ _4\"> </span>di <span class=\"_ _40\"> </span>atterraggio <span class=\"_ _4\"> </span>strumentali <span class=\"_ _40\"> </span>di <span class=\"_ _40\"> </span>precisione <span class=\"_ _4\"> </span>(ILS) <span class=\"_ _40\"> </span>per <span class=\"_ _40\"> </span>l\u2019aeroporto <span class=\"_ _4\"> </span>militare <span class=\"_ _40\"> </span>di<span class=\"_ _2b2\"> </span>Decimomannu se<span class=\"_ _1\"></span>de di addestram<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nto dei piloti ital<span class=\"_ _8\"></span>iani e s<span class=\"_ _0\"></span>tranieri da <span class=\"_ _1\"></span>parte dell\u2019Ae<span class=\"_ _1\"></span>ronautica Milita<span class=\"_ _1\"></span>re Italiana; la<span class=\"_ _2b2\"> </span>fornitura <span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>l\u2019installazi<span class=\"_ _1\"></span>one <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>sistema <span class=\"_ _6\"></span><span class=\"ff2\">Aeronautical <span class=\"_ _0\"></span>Information <span class=\"_ _0\"></span>Management <span class=\"_ _0\"></span><span class=\"ff3\">(<span class=\"_ _0\"></span>AIM) <span class=\"_ _0\"></span></span></span>per <span class=\"_ _6\"></span>l\u2019Inst<span class=\"ff3\">ituto <span class=\"_ _6\"></span>Dominica<span class=\"_ _8\"></span>no<span class=\"_ _2b2\"> </span></span>de  Avia<span class=\"_ _1\"></span>cion  Ci<span class=\"_ _8\"></span>vil;  la <span class=\"_ _b\"> </span>f<span class=\"_ _0\"></span>ornitura  d<span class=\"_ _1\"></span>el  nuovo<span class=\"_ _8\"></span>  sistema <span class=\"_ _7\"> </span>di <span class=\"_ _7\"> </span>gestione <span class=\"_ _7\"> </span>delle  inf<span class=\"_ _1\"></span>ormazioni<span class=\"_ _8\"></span>  aeronautiche <span class=\"_ _7\"> </span>denominato<span class=\"_ _2b2\"> </span>\u201cCronos\u201d<span class=\"ff3\"> <span class=\"_ _8\"></span>e del <span class=\"_ _8\"></span>sistema <span class=\"_ _8\"></span>AMHS <span class=\"_ _1\"></span>(Aeronautical <span class=\"_ _8\"></span>Message <span class=\"_ _8\"></span>Handling <span class=\"_ _8\"></span>System) <span class=\"_ _8\"></span>per il <span class=\"_ _8\"></span>cliente <span class=\"_ _8\"></span>Fiji Airpo<span class=\"_ _8\"></span>rts LTD; <span class=\"_ _8\"></span>il p<span class=\"_ _1\"></span>rogetto<span class=\"_ _2b2\"> </span></span><span class=\"ff3\"> </span>per <span class=\"_ _d\"> </span>la <span class=\"_ _d\"></span>fornitura <span class=\"_ _d\"></span>del <span class=\"_ _d\"></span>sistema <span class=\"_ _d\"></span>AIM <span class=\"_ _4d\"> </span>ad <span class=\"_ _d\"></span>Abu <span class=\"_ _d\"></span>Dhabi; <span class=\"_ _d\"></span>le <span class=\"_ _4d\"> </span>attivit\u00e0<span class=\"_ _8\"></span> <span class=\"_ _4d\"> </span>di <span class=\"_ _4d\"> </span><span class=\"ff2\">f<span class=\"_ _0\"></span>light <span class=\"_ _d\"></span>inspection <span class=\"_ _c\"></span>and <span class=\"_ _4d\"> </span>validation</span> <span class=\"_ _d\"></span>in <span class=\"_ _4d\"> </span>Kenya <span class=\"_ _c\"></span>ed <span class=\"_ _4d\"> </span>in<span class=\"_ _2b2\"> </span>Romania.    Si <span class=\"_ _8\"></span>riporta <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>seguito <span class=\"_ _8\"></span>l\u2019evidenza<span class=\"_ _8\"></span> della<span class=\"_ _8\"></span> disagg<span class=\"_ _8\"></span>regazione <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>ricavi <span class=\"_ _8\"></span>da <span class=\"_ _8\"></span>mercato <span class=\"_ _8\"></span>non <span class=\"_ _8\"></span>regolamentato <span class=\"_ _16\"></span>per ti<span class=\"_ _8\"></span>po <span class=\"_ _8\"></span>di <span class=\"_ _1\"></span>attivit\u00e0.<table class=\"s w6f2 h52c\" id=\"_d09e7b5f-a5c8-4601-9ed1-d08ed64df4b4\"><tr><td></td><td class=\"c x6c1 y1fec w6f3 h510\"><div class=\"t m51 x1ae h2ed y1feb ff6 fsad fc0 sc0 lsf2 ws0\">2024<span class=\"_ _2b2\"> </span></div></td><td class=\"c x734 y1fec w6f3 h510\"><div class=\"t m51 x1ae h2ed y1feb ff6 fsad fc0 sc0 lsf2 ws0\">2023<span class=\"_ _2b2\"> </span></div></td><td class=\"c x735 y1fec w6f4 h510\"><div class=\"t m51 x1ae h2ed y1feb ff6 fsad fc0 sc0 ls0 ws0\">Va<span class=\"_ _8\"></span>riazioni<span class=\"_ _2b2\"> </span></div></td><td class=\"c x736 y1fec w6f5 h510\"><div class=\"t m51 x1ae h2ed y1feb ff6 fsad fc0 sc0 ls0 ws0\">%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x737 y1fed w6f6 h510\"><div class=\"t m51 x1ae h2ed y1feb ff6 fsad fc0 sc0 ls0 ws0\">R<span class=\"_ _1\"></span>ica<span class=\"_ _1\"></span>vi da<span class=\"_ _8\"></span> m<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>rc<span class=\"_ _8\"></span>ato<span class=\"_ _8\"></span> non <span class=\"_ _8\"></span>regolamenta<span class=\"_ _8\"></span>to<span class=\"_ _2b2\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x737 y1fee w6f7 h4d6\"><div class=\"t m51 x1ae h2ef y1f59 ff4 fsad fc0 sc0 ls0 ws0\">V<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ndi<span class=\"_ _0\"></span>ta di li<span class=\"_ _0\"></span>ce<span class=\"_ _0\"></span>nze<span class=\"_ _0\"></span> e prestazi<span class=\"_ _0\"></span>oni<span class=\"_ _6\"></span> <span class=\"_ _1\"></span>di<span class=\"_ _0\"></span> servi<span class=\"_ _0\"></span>zi<span class=\"_ _2b2\"> </span></div></td><td class=\"c x738 y1fee w6f8 h4d6\"><div class=\"t m51 x1ae h2ef y1f59 ff4 fsad fc0 sc0 ls0 ws0\">2<span class=\"_ _8\"></span>4.2<span class=\"_ _8\"></span>70<span class=\"_ _2b2\"> </span></div></td><td class=\"c x739 y1fee w6f8 h4d6\"><div class=\"t m51 x1ae h2ef y1f59 ff4 fsad fc0 sc0 ls0 ws0\">2<span class=\"_ _8\"></span>0.1<span class=\"_ _8\"></span>66<span class=\"_ _2b2\"> </span></div></td><td class=\"c x73a y1fee w6f9 h4d6\"><div class=\"t m51 x1ae h2ef y1f59 ff4 fsad fc0 sc0 ls0 ws0\">4.1<span class=\"_ _8\"></span>0<span class=\"_ _8\"></span>4<span class=\"_ _2b2\"> </span></div></td><td class=\"c x423 y1fef w1f0 h2f0\"><div class=\"t m51 x12a h2ef y1488 ff4 fsad fc0 sc0 ls0 ws0\">2<span class=\"_ _8\"></span>0,4<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x737 y1ff0 w6fa h4d6\"><div class=\"t m51 x1ae h2ef y1f59 ff4 fsad fc0 sc0 ls0 ws0\">Radiomi<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ure<span class=\"_ _2b2\"> </span></div></td><td class=\"c x73b y1ff0 w6f9 h4d6\"><div class=\"t m51 x1ae h2ef y1f59 ff4 fsad fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>.85<span class=\"_ _8\"></span>1<span class=\"_ _2b2\"> </span></div></td><td class=\"c x73c y1ff0 w6f9 h4d6\"><div class=\"t m51 x1ae h2ef y1f59 ff4 fsad fc0 sc0 ls0 ws0\">1.4<span class=\"_ _8\"></span>6<span class=\"_ _8\"></span>3<span class=\"_ _2b2\"> </span></div></td><td class=\"c x73d y1ff0 w6fb h4d6\"><div class=\"t m51 x1ae h2ef y1f59 ff4 fsad fc0 sc0 lsf2 ws0\">388<span class=\"_ _2b2\"> </span></div></td><td class=\"c x423 y1ff1 w1f0 h2f0\"><div class=\"t m51 x12a h2ef y148b ff4 fsad fc0 sc0 ls0 ws0\">2<span class=\"_ _8\"></span>6,5<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x737 y1ff2 w6fc h4d6\"><div class=\"t m51 x1ae h2ef y1f59 ff4 fsad fc0 sc0 ls0 ws0\">Consul<span class=\"_ _0\"></span>e<span class=\"_ _6\"></span>nza <span class=\"_ _8\"></span>ae<span class=\"_ _0\"></span>ronautica<span class=\"_ _2b2\"> </span></div></td><td class=\"c x73e y1ff2 w6fd h4d6\"><div class=\"t m51 x1ae h2ef y1f59 ff4 fsad fc0 sc0 ls0 ws0\">7<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>1<span class=\"_ _8\"></span>51<span class=\"_ _2b2\"> </span></div></td><td class=\"c x73f y1ff2 w6fe h4d6\"><div class=\"t m51 x1ae h2ef y1f59 ff4 fsad fc0 sc0 ls0 ws0\">8<span class=\"_ _1\"></span>.73<span class=\"_ _8\"></span>8<span class=\"_ _2b2\"> </span></div></td><td class=\"c x740 y1ff2 w6ff h4d6\"><div class=\"t m51 x1ae h2ef y1f59 ff4 fsad fc0 sc0 ls0 ws0\">(1.5<span class=\"_ _8\"></span>8<span class=\"_ _8\"></span>7)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x423 y1ff3 w1f0 h2f0\"><div class=\"t m51 x103 h2ef y148e ff4 fsad fc0 sc0 ls0 ws0\">-18<span class=\"_ _8\"></span>,2%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x737 y1ff4 w700 h4d6\"><div class=\"t m51 x1ae h2ef y1f59 ff4 fsad fc0 sc0 ls0 ws0\">Se<span class=\"_ _0\"></span>rvi<span class=\"_ _0\"></span>zi<span class=\"_ _0\"></span> tecni<span class=\"_ _0\"></span>ci e di<span class=\"_ _0\"></span> inge<span class=\"_ _0\"></span>gne<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>a<span class=\"_ _2b2\"> </span></div></td><td class=\"c x741 y1ff4 w701 h4d6\"><div class=\"t m51 x1ae h2ef y1f59 ff4 fsad fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>2<span class=\"_ _8\"></span>.19<span class=\"_ _8\"></span>2<span class=\"_ _2b2\"> </span></div></td><td class=\"c x742 y1ff4 w6f9 h4d6\"><div class=\"t m51 x1ae h2ef y1f59 ff4 fsad fc0 sc0 ls0 ws0\">9.1<span class=\"_ _8\"></span>3<span class=\"_ _8\"></span>4<span class=\"_ _2b2\"> </span></div></td><td class=\"c x743 y1ff4 w702 h4d6\"><div class=\"t m51 x1ae h2ef y1f59 ff4 fsad fc0 sc0 ls0 ws0\">3.0<span class=\"_ _8\"></span>5<span class=\"_ _8\"></span>8<span class=\"_ _2b2\"> </span></div></td><td class=\"c x423 y1ff5 w1f0 h2f0\"><div class=\"t m51 x12a h2ef y148e ff4 fsad fc0 sc0 ls0 ws0\">3<span class=\"_ _8\"></span>3,5<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x737 y1ff6 w703 h4d6\"><div class=\"t m51 x1ae h2ef y1f59 ff4 fsad fc0 sc0 ls0 ws0\">Se<span class=\"_ _0\"></span>rvi<span class=\"_ _0\"></span>zi<span class=\"_ _0\"></span> per U<span class=\"_ _8\"></span>nmanne<span class=\"_ _0\"></span>d Ae<span class=\"_ _0\"></span>rial<span class=\"_ _0\"></span> Ve<span class=\"_ _0\"></span>hi<span class=\"_ _0\"></span>cl<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s<span class=\"_ _2b2\"> </span></div></td><td class=\"c x744 y1ff6 w704 h4d6\"><div class=\"t m51 x1ae h2ef y1f59 ff4 fsad fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>1<span class=\"_ _8\"></span>47<span class=\"_ _2b2\"> </span></div></td><td class=\"c x745 y1ff6 w6fb h4d6\"><div class=\"t m51 x1ae h2ef y1f59 ff4 fsad fc0 sc0 lsf2 ws0\">803<span class=\"_ _2b2\"> </span></div></td><td class=\"c x746 y1ff6 w6fb h4d6\"><div class=\"t m51 x1ae h2ef y1f59 ff4 fsad fc0 sc0 lsf2 ws0\">344<span class=\"_ _2b2\"> </span></div></td><td class=\"c x423 y1ff7 w1f0 h2f0\"><div class=\"t m51 x12a h2ef y148e ff4 fsad fc0 sc0 ls0 ws0\">4<span class=\"_ _8\"></span>2,8<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x737 y1ff8 w705 h4d6\"><div class=\"t m51 x1ae h2ef y1f59 ff4 fsad fc0 sc0 ls0 ws0\">Formazione<span class=\"_ _2b2\"> </span></div></td><td class=\"c x747 y1ff8 w6fb h4d6\"><div class=\"t m51 x1ae h2ef y1f59 ff4 fsad fc0 sc0 lsf2 ws0\">130<span class=\"_ _2b2\"> </span></div></td><td class=\"c x748 y1ff8 w6fb h4d6\"><div class=\"t m51 x1ae h2ef y1f59 ff4 fsad fc0 sc0 lsf2 ws0\">131<span class=\"_ _2b2\"> </span></div></td><td class=\"c x749 y1ff8 w706 h4d6\"><div class=\"t m51 x1ae h2ef y1f59 ff4 fsad fc0 sc0 ls0 ws0\">(1)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x423 y1ff9 w1f0 h2f0\"><div class=\"t m51 x41 h2ef y148e ff4 fsad fc0 sc0 ls0 ws0\">-0,8<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x737 y1ffa w707 h4d6\"><div class=\"t m51 x1ae h2ef y1f59 ff4 fsad fc0 sc0 ls0 ws0\">Al<span class=\"_ _0\"></span>tri<span class=\"_ _0\"></span> r<span class=\"_ _8\"></span>i<span class=\"_ _0\"></span>cavi<span class=\"_ _2b2\"> </span></div></td><td class=\"c x74a y1ffa w6f9 h4d6\"><div class=\"t m51 x1ae h2ef y1f59 ff4 fsad fc0 sc0 ls0 ws0\">2<span class=\"_ _8\"></span>.5<span class=\"_ _8\"></span>31<span class=\"_ _2b2\"> </span></div></td><td class=\"c x74b y1ffa w6fe h4d6\"><div class=\"t m51 x1ae h2ef y1f59 ff4 fsad fc0 sc0 ls0 ws0\">2<span class=\"_ _1\"></span>.63<span class=\"_ _8\"></span>2<span class=\"_ _2b2\"> </span></div></td><td class=\"c x74c y1ffa w708 h4d6\"><div class=\"t m51 x1ae h2ef y1f59 ff4 fsad fc0 sc0 ls0 ws0\">(10<span class=\"_ _8\"></span>1<span class=\"_ _8\"></span>)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x423 y1ffb w1f0 h2f0\"><div class=\"t m51 x41 h2ef y148e ff4 fsad fc0 sc0 ls0 ws0\">-3,8<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1ffc w709 h510\"><div class=\"t m51 x1ae h2ed y1feb ff6 fsad fc0 sc0 ls0 ws0\">T<span class=\"_ _1\"></span>ota<span class=\"_ _8\"></span>l<span class=\"_ _0\"></span>e rica<span class=\"_ _8\"></span>vi da<span class=\"_ _8\"></span> merc<span class=\"_ _8\"></span>ato <span class=\"_ _8\"></span>non <span class=\"_ _8\"></span>re<span class=\"_ _0\"></span>golam<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nta<span class=\"_ _8\"></span>to<span class=\"_ _2b2\"> </span></div></td><td class=\"c x74d y1ffc w70a h510\"><div class=\"t m51 x1ae h2ed y1feb ff6 fsad fc0 sc0 ls0 ws0\">4<span class=\"_ _8\"></span>9.2<span class=\"_ _8\"></span>7<span class=\"_ _8\"></span>2<span class=\"_ _2b2\"> </span></div></td><td class=\"c x74e y1ffc w70b h510\"><div class=\"t m51 x1ae h2ed y1feb ff6 fsad fc0 sc0 ls0 ws0\">4<span class=\"_ _8\"></span>3.0<span class=\"_ _8\"></span>6<span class=\"_ _8\"></span>7<span class=\"_ _2b2\"> </span></div></td><td class=\"c x74f y1ffc w70c h510\"><div class=\"t m51 x1ae h2ed y1feb ff6 fsad fc0 sc0 ls0 ws0\">6<span class=\"_ _8\"></span>.20<span class=\"_ _8\"></span>5<span class=\"_ _2b2\"> </span></div></td><td class=\"c x750 y1ffc w70d h510\"><div class=\"t m51 x1ae h2ed y1feb ff6 fsad fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>4,4<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x70a y1da3 w70e h52d\"><div class=\"t m51 x1ae h2f1 y1ffd ff12 fsae fc0 sc0 ls0 ws0\">(migliaia<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>i euro)</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-645": {
   "value": "25.<span class=\"ffa ls0\"> <span class=\"_ _113\"> </span><span class=\"ff3\">Ricavi da contratti con i clienti </span></span>I <span class=\"_ _6\"></span>ricavi <span class=\"_ _c\"></span>da <span class=\"_ _6\"></span>contratti<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>con <span class=\"_ _6\"></span>i <span class=\"_ _6\"></span>clienti, <span class=\"_ _c\"></span>ra<span class=\"_ _8\"></span>ppresentati <span class=\"_ _6\"></span>dai <span class=\"_ _6\"></span>ricavi <span class=\"_ _6\"></span>da <span class=\"_ _c\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _6\"></span>operativa <span class=\"_ _6\"></span>e <span class=\"_ _c\"></span>da<span class=\"_ _8\"></span>lla <span class=\"_ _c\"></span>componente <span class=\"_ _0\"></span>rettificativa<span class=\"_ _2b2\"> </span>balance, <span class=\"_ _8\"></span>ammontano <span class=\"_ _8\"></span>complessivament<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>999.752 mig<span class=\"_ _8\"></span>liaia <span class=\"_ _8\"></span>di euro <span class=\"_ _8\"></span>in <span class=\"_ _1\"></span>increm<span class=\"_ _1\"></span>ento <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>3,8%,<span class=\"_ _0\"></span> <span class=\"_ _8\"></span><span class=\"ff7\">rispetto <span class=\"_ _8\"></span>all\u2019esercizio<span class=\"_ _2b2\"> </span></span>precedente, <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>maggior traff<span class=\"_ _0\"></span>ico <span class=\"_ _0\"></span>aereo <span class=\"_ _0\"></span>assisti<span class=\"_ _1\"></span>to <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>ha <span class=\"_ _6\"></span>registrato un <span class=\"_ _6\"></span>+10,5% <span class=\"_ _0\"></span>in term<span class=\"_ _0\"></span>ini di <span class=\"_ _6\"></span>unit\u00e0 <span class=\"_ _0\"></span>di servizio <span class=\"_ _0\"></span>di<span class=\"_ _2b2\"> </span>rotta e un +16,8% rispetto al 2019<span class=\"ff7\">. Tutti i mesi dell\u2019esercizi<span class=\"_ _1\"></span>o 2024 hanno rilevato<span class=\"_ _1\"></span> valori in aumento rispetto sia<span class=\"_ _2b2\"> </span></span>al <span class=\"_ _b\"> </span>2023 <span class=\"_ _b\"> </span>che <span class=\"_ _7\"> </span>al <span class=\"_ _b\"> </span>2019, <span class=\"_ _b\"> </span>ultimo <span class=\"_ _7\"> </span>anno <span class=\"_ _b\"> </span>pre-pandemico, <span class=\"_ _b\"> </span>con <span class=\"_ _7\"> </span>i <span class=\"_ _b\"> </span>mesi <span class=\"_ _7\"> </span>della <span class=\"_ _b\"> </span>cosiddett<span class=\"_ _8\"></span>a  <span class=\"ff2\">summer <span class=\"_ _4d\"> </span>season</span> <span class=\"_ _7\"> </span>che <span class=\"_ _b\"> </span>hanno<span class=\"_ _2b2\"> </span>registrato un +11,6% nel <span class=\"_ _0\"></span>mese di giugno, <span class=\"_ _0\"></span>+9,3% nel mese di <span class=\"_ _0\"></span>luglio, +11,9% nel mese <span class=\"_ _0\"></span>di agosto e <span class=\"_ _0\"></span>un +10,7% ne<span class=\"_ _0\"></span>l<span class=\"_ _2b2\"> </span>mese <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>settembre, <span class=\"_ _c\"></span>il <span class=\"_ _c\"></span>tutto <span class=\"_ _c\"></span>rispetto <span class=\"_ _d\"></span>al <span class=\"_ _c\"></span>2023 <span class=\"_ _c\"></span>ed <span class=\"_ _c\"></span>in <span class=\"_ _d\"></span>termini <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>unit\u00e0 <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>servizio <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>rotta. <span class=\"_ _4d\"> </span>Tale <span class=\"_ _c\"></span>risultato <span class=\"_ _c\"></span>positivo<span class=\"_ _2b2\"> </span>compensa <span class=\"_ _7\"> </span>pienamente  <span class=\"ff7\">l\u2019<span class=\"_ _8\"></span>effetto  negativo<span class=\"_ _1\"></span>  derivant<span class=\"_ _8\"></span>e  dalla <span class=\"_ _7\"> </span>componente  bala<span class=\"_ _8\"></span>nce  e <span class=\"_ _7\"> </span>recepisce  i <span class=\"_ _7\"> </span>risultati <span class=\"_ _7\"> </span>delle<span class=\"_ _2b2\"> </span></span>maggiori <span class=\"_ _6\"></span>attivit\u00e0 <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>volte <span class=\"_ _6\"></span>dal <span class=\"_ _c\"></span>Gru<span class=\"_ _1\"></span>ppo <span class=\"_ _6\"></span>sul <span class=\"_ _c\"></span>mercato <span class=\"_ _6\"></span>terzo. <span class=\"_ _6\"></span>In <span class=\"_ _c\"></span>particolare, <span class=\"_ _6\"></span>si <span class=\"_ _6\"></span>re<span class=\"_ _0\"></span>gistrano <span class=\"_ _6\"></span>ricavi <span class=\"_ _c\"></span>da <span class=\"_ _6\"></span>core <span class=\"_ _c\"></span>b<span class=\"_ _8\"></span>usiness <span class=\"_ _c\"></span>pe<span class=\"_ _1\"></span>r<span class=\"_ _2b2\"> </span>1.006,1 milioni di e<span class=\"_ _1\"></span>uro, in incremento <span class=\"_ _8\"></span>di <span class=\"_ _0\"></span>58,3 <span class=\"ff7\">milioni d<span class=\"_ _8\"></span>i e<span class=\"_ _0\"></span>uro risp<span class=\"_ _1\"></span>etto all\u2019esercizio <span class=\"_ _8\"></span>2<span class=\"_ _0\"></span>02<span class=\"ff3\">3, ricavi per attivit\u00e0<span class=\"_ _8\"></span> svolte<span class=\"_ _2b2\"> </span></span></span>sul  m<span class=\"_ _1\"></span>ercato  non<span class=\"_ _1\"></span>  regolato<span class=\"_ _8\"></span>  per  49,3  mil<span class=\"_ _8\"></span>ioni  di  eu<span class=\"_ _1\"></span>ro,  in  a<span class=\"_ _8\"></span>umento  di  6<span class=\"ff7\">,2<span class=\"_ _1\"></span>  mil<span class=\"_ _1\"></span>ioni  di <span class=\"_ _7\"> </span>euro  rispetto<span class=\"_ _8\"></span>  l\u2019esercizio<span class=\"_ _2b2\"> </span></span>precedente, e la co<span class=\"_ _8\"></span>mponente balance pe<span class=\"_ _8\"></span>r <span class=\"_ _0\"></span>negativi 55,7 milioni di <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>uro. Le tabelle <span class=\"_ _1\"></span>di seguito <span class=\"_ _1\"></span>riporta<span class=\"_ _1\"></span>te mostrano i<span class=\"_ _1\"></span>l dettagli<span class=\"_ _1\"></span>o delle <span class=\"_ _1\"></span>singole vo<span class=\"_ _1\"></span>ci che co<span class=\"_ _8\"></span>mp<span class=\"_ _0\"></span>ongono <span class=\"_ _8\"></span>i ricavi da contratti<span class=\"_ _8\"></span> con i<span class=\"_ _2b2\"> </span>clienti <span class=\"_ _c\"></span>olt<span class=\"_ _1\"></span>re <span class=\"_ _c\"></span>all<span class=\"_ _1\"></span>a <span class=\"_ _c\"></span>di<span class=\"_ _1\"></span>saggregazione <span class=\"_ _6\"></span>degli <span class=\"_ _c\"></span>stessi <span class=\"_ _6\"></span>per <span class=\"_ _c\"></span>natur<span class=\"_ _8\"></span>a <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>tipo <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>attivit\u00e0 <span class=\"_ _6\"></span>in <span class=\"_ _c\"></span>conformit\u00e0<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>quanto<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>richiesto<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>dal<span class=\"_ _2b2\"> </span>principio IFRS 1<span class=\"_ _1\"></span>5. Ricavi di rotta<span class=\"_ _2b2\"> </span>I <span class=\"_ _0\"></span><span class=\"fcf ls0\">Ricavi <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>rotta <span class=\"_ _0\"></span><span class=\"fc0\">commerciali <span class=\"_ _0\"></span>ammontano <span class=\"_ _6\"></span>a <span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>32,2 <span class=\"_ _0\"></span><span class=\"lseb\">mi</span>lioni <span class=\"_ _6\"></span>di <span class=\"_ _0\"></span>euro <span class=\"_ _6\"></span>e <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>gistrano <span class=\"_ _0\"></span>un <span class=\"_ _6\"></span>incremento<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span><span class=\"ls40\">37</span>,3 <span class=\"_ _6\"></span>milioni <span class=\"_ _0\"></span>di<span class=\"_ _2b2\"> </span></span></span>euro, <span class=\"_ _8\"></span>rispetto<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>2023<span class=\"ff7\">, <span class=\"_ _8\"></span>per <span class=\"_ _16\"></span>le <span class=\"_ _8\"></span>maggiori <span class=\"_ _8\"></span>unit\u00e0<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>servizio <span class=\"_ _8\"></span>s<span class=\"_ _8\"></span>viluppate <span class=\"_ _8\"></span>nell\u2019es<span class=\"_ _1\"></span>ercizio <span class=\"_ _8\"></span>che <span class=\"_ _16\"></span>si <span class=\"_ _8\"></span>attestano <span class=\"_ _8\"></span>a <span class=\"_ _16\"></span>+1<span class=\"_ _0\"></span><span class=\"ff3\">0,7% <span class=\"_ _8\"></span>(+<span class=\"lsa\">11<span class=\"_ _1\"></span><span class=\"ls0\">,2<span class=\"ls56\">%<span class=\"_ _2b2\"> </span></span></span></span></span></span>2023 <span class=\"_ _6\"></span>su <span class=\"_ _c\"></span>2<span class=\"_ _1\"></span>022) <span class=\"_ _c\"></span>rig<span class=\"_ _8\"></span>uardanti <span class=\"_ _6\"></span>in <span class=\"_ _c\"></span>pa<span class=\"_ _1\"></span>rticolare <span class=\"_ _6\"></span>il <span class=\"_ _c\"></span>t<span class=\"_ _8\"></span>raffico <span class=\"_ _c\"></span>aer<span class=\"_ _1\"></span>eo <span class=\"_ _6\"></span>internazionale <span class=\"_ _6\"></span>e <span class=\"_ _c\"></span>di<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>sorvolo<span class=\"ls3\">, <span class=\"_ _c\"></span></span>il<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>tutto <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>presenza <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span>ella<span class=\"_ _2b2\"> </span>riduzione della <span class=\"_ _0\"></span>tariffa <span class=\"_ _0\"></span>applicata<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>2024 <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l -<span class=\"ls40\">4,<span class=\"_ _0\"></span></span>9% <span class=\"_ _0\"></span>rispetto alla <span class=\"_ _0\"></span>tariffa <span class=\"_ _0\"></span>applicata<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>euro <span class=\"lsa\">68</span>,<span class=\"ls40\">77</span> <span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>2024<span class=\"_ _2b2\"> </span>vs euro 72,<span class=\"lsa\">28</span> <span class=\"_ _1\"></span>nel 2023) rid<span class=\"_ _8\"></span>uzione che si attesta a -<span class=\"ls40\">5,</span>2%, se si conside<span class=\"_ _8\"></span>ra la sola tariffa al netto dei <span class=\"_ _1\"></span>balance. Considerando<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>i <span class=\"_ _6\"></span>ricavi <span class=\"_ _c\"></span>di <span class=\"_ _6\"></span>rotta <span class=\"_ _c\"></span>anch<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>con<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>la <span class=\"_ _c\"></span>compo<span class=\"_ _1\"></span>nente <span class=\"_ _6\"></span>dei <span class=\"_ _c\"></span>voli <span class=\"_ _6\"></span>esenti, <span class=\"_ _c\"></span>che <span class=\"_ _6\"></span>registrano <span class=\"_ _6\"></span>un <span class=\"_ _c\"></span>decre<span class=\"_ _1\"></span>mento <span class=\"_ _c\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>0<span class=\"_ _0\"></span>,9<span class=\"_ _2b2\"> </span>milioni di<span class=\"_ _8\"></span> euro<span class=\"ff7\">, ris<span class=\"_ _1\"></span>petto al<span class=\"_ _1\"></span>l\u2019esercizio<span class=\"_ _8\"></span> 202<span class=\"ff3\">3</span>, sia <span class=\"_ _1\"></span>per l<span class=\"_ _1\"></span>e minori<span class=\"_ _1\"></span> unit\u00e0<span class=\"_ _8\"></span> di servizi<span class=\"_ _1\"></span>o s<span class=\"_ _1\"></span>viluppate <span class=\"_ _8\"></span>nell\u2019esercizio <span class=\"_ _1\"></span>pari a<span class=\"_ _8\"></span> <span class=\"_ _0\"></span><span class=\"ff3\">-5,7<span class=\"ls5b\">%<span class=\"_ _2b2\"> </span></span></span></span>che <span class=\"_ _b\"> </span>per <span class=\"_ _b\"> </span>la <span class=\"_ _b\"> </span>minore <span class=\"_ _b\"> </span>tariffa <span class=\"_ _4d\"> </span>applicata <span class=\"_ _4d\"> </span>e <span class=\"_ _b\"> </span>la <span class=\"_ _b\"> </span>componente <span class=\"_ _b\"> </span>rettificativa <span class=\"_ _d\"> </span>per <span class=\"_ _7\"> </span>Balance, <span class=\"_ _4d\"> </span>i <span class=\"_ _b\"> </span>ricavi <span class=\"_ _b\"> </span>di <span class=\"_ _b\"> </span>rotta <span class=\"_ _b\"> </span>si <span class=\"_ _b\"> </span>attestano<span class=\"_ _2b2\"> </span>complessivament<span class=\"_ _8\"></span>e a <span class=\"_ _8\"></span>705,9 mil<span class=\"_ _1\"></span>ioni di <span class=\"_ _8\"></span>euro, <span class=\"_ _8\"></span>in incr<span class=\"_ _1\"></span>emento <span class=\"_ _8\"></span>di 20,6<span class=\"_ _1\"></span> <span class=\"_ _8\"></span><span class=\"lseb\">mi<span class=\"ls0\">lioni di <span class=\"_ _8\"></span>euro, <span class=\"_ _1\"></span>come <span class=\"_ _8\"></span>di s<span class=\"_ _1\"></span>eguito <span class=\"_ _8\"></span>rappresentato:</span></span><table class=\"s w678 h526\" id=\"_175cde63-1e01-4b0a-9cef-87fb242c7a33\"><tr><td></td><td class=\"c x6c1 y1fc5 w679 h4f9\"><div class=\"t m4e x1ae h2dd y1fc4 ff6 fsa7 fc0 sc0 lsec ws0\">2024<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6c2 y1fc5 w67a h4f9\"><div class=\"t m4e x1ae h2dd y1fc4 ff6 fsa7 fc0 sc0 lsec ws0\">2023<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6c3 y1fc5 w67b h4f9\"><div class=\"t m4e x1ae h2dd y1fc4 ff6 fsa7 fc0 sc0 ls0 ws0\">V<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>ria<span class=\"_ _8\"></span>zi<span class=\"_ _0\"></span>oni<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6c4 y1fc5 w67c h4f9\"><div class=\"t m4e x1ae h2dd y1fc4 ff6 fsa7 fc0 sc0 ls0 ws0\">%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1fc7 w67d h510\"><div class=\"t m4e x1ae h2df y1fc6 ff4 fsa7 fc0 sc0 ls0 ws0\">Ricavi<span class=\"_ _0\"></span> di rott<span class=\"_ _1\"></span>a<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6c5 y1fc7 w67e h510\"><div class=\"t m4e x1ae h2df y1fc6 ff4 fsa7 fc0 sc0 ls0 ws0\">7<span class=\"_ _8\"></span>32<span class=\"_ _8\"></span>.2<span class=\"_ _8\"></span>28<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6c6 y1fc7 w67f h510\"><div class=\"t m4e x1ae h2df y1fc6 ff4 fsa7 fc0 sc0 ls0 ws0\">69<span class=\"_ _8\"></span>4<span class=\"_ _8\"></span>.95<span class=\"_ _8\"></span>1<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6c7 y1fc7 w680 h510\"><div class=\"t m4e x1ae h2df y1fc6 ff4 fsa7 fc0 sc0 ls0 ws0\">37<span class=\"_ _8\"></span>.2<span class=\"_ _8\"></span>77<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6c8 y1fc7 w681 h510\"><div class=\"t m4e x1ae h2df y1fc6 ff4 fsa7 fc0 sc0 ls0 ws0\">5,4<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1fc8 w682 h510\"><div class=\"t m4e x1ae h2df y1fc6 ff4 fsa7 fc0 sc0 ls0 ws0\">Ricavi<span class=\"_ _0\"></span> di termi<span class=\"_ _0\"></span>nal<span class=\"_ _0\"></span>e<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6c9 y1fc8 w67f h510\"><div class=\"t m4e x1ae h2df y1fc6 ff4 fsa7 fc0 sc0 ls0 ws0\">2<span class=\"_ _8\"></span>63<span class=\"_ _8\"></span>.02<span class=\"_ _8\"></span>9<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6ca y1fc8 w683 h510\"><div class=\"t m4e x1ae h2df y1fc6 ff4 fsa7 fc0 sc0 ls0 ws0\">2<span class=\"_ _1\"></span>4<span class=\"_ _8\"></span>0.9<span class=\"_ _8\"></span>8<span class=\"_ _8\"></span>1<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6cb y1fc8 w684 h510\"><div class=\"t m4e x1ae h2df y1fc6 ff4 fsa7 fc0 sc0 ls0 ws0\">22<span class=\"_ _8\"></span>.0<span class=\"_ _8\"></span>48<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6cc y1fc8 w681 h510\"><div class=\"t m4e x1ae h2df y1fc6 ff4 fsa7 fc0 sc0 ls0 ws0\">9,1<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1fc9 w685 h510\"><div class=\"t m4e x1ae h2df y1fc6 ff4 fsa7 fc0 sc0 ls0 ws0\">Esenzi<span class=\"_ _6\"></span>oni<span class=\"_ _0\"></span> di rotta<span class=\"_ _8\"></span> e<span class=\"_ _0\"></span> di termi<span class=\"_ _0\"></span>nal<span class=\"_ _0\"></span>e<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6cd y1fc9 w686 h510\"><div class=\"t m4e x1ae h2df y1fc6 ff4 fsa7 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>0<span class=\"_ _8\"></span>.88<span class=\"_ _8\"></span>0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6ce y1fc9 w684 h510\"><div class=\"t m4e x1ae h2df y1fc6 ff4 fsa7 fc0 sc0 ls0 ws0\">11<span class=\"_ _8\"></span>.91<span class=\"_ _8\"></span>7<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6cf y1fc9 w687 h510\"><div class=\"t m4e x1ae h2df y1fc6 ff4 fsa7 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>1<span class=\"_ _1\"></span>.0<span class=\"_ _1\"></span>3<span class=\"_ _8\"></span>7)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6d0 y1fc9 w688 h510\"><div class=\"t m4e x1ae h2df y1fc6 ff4 fsa7 fc0 sc0 ls0 ws0\">-<span class=\"_ _0\"></span>8,7<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1fca w689 h510\"><div class=\"t m4e x1ae h2df y1fc6 ff4 fsa7 fc0 sc0 ls0 ws0\">Ricavi<span class=\"_ _0\"></span> da<span class=\"_ _8\"></span> me<span class=\"_ _0\"></span>rc<span class=\"_ _8\"></span>ato non <span class=\"_ _1\"></span>regol<span class=\"_ _0\"></span>ame<span class=\"_ _0\"></span>ntato<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6d1 y1fca w68a h510\"><div class=\"t m4e x1ae h2df y1fc6 ff4 fsa7 fc0 sc0 ls0 ws0\">4<span class=\"_ _8\"></span>9.2<span class=\"_ _8\"></span>7<span class=\"_ _8\"></span>2<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6d2 y1fca w68b h510\"><div class=\"t m4e x1ae h2df y1fc6 ff4 fsa7 fc0 sc0 ls0 ws0\">43<span class=\"_ _8\"></span>.0<span class=\"_ _1\"></span>6<span class=\"_ _8\"></span>7<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6d3 y1fca w68c h510\"><div class=\"t m4e x1ae h2df y1fc6 ff4 fsa7 fc0 sc0 ls0 ws0\">6<span class=\"_ _8\"></span>.20<span class=\"_ _8\"></span>5<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6d4 y1fca w68d h510\"><div class=\"t m4e x1ae h2df y1fc6 ff4 fsa7 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>4,4<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x6d5 y1fcb w68e h527\"><div class=\"t m4e x1ae h2dd y1fc4 ff6 fsa7 fc0 sc0 ls0 ws0\">T<span class=\"_ _1\"></span>ota<span class=\"_ _8\"></span>l<span class=\"_ _0\"></span>e R<span class=\"_ _1\"></span>ica<span class=\"_ _1\"></span>vi da<span class=\"_ _8\"></span> a<span class=\"_ _8\"></span>ttivit\u00e0<span class=\"_ _1\"></span> o<span class=\"_ _8\"></span>pe<span class=\"_ _0\"></span>ra<span class=\"_ _8\"></span>ti<span class=\"_ _0\"></span>va<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6d6 y1fcb w68f h527\"><div class=\"t m4e x1ae h2dd y1fc4 ff6 fsa7 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>.05<span class=\"_ _8\"></span>5<span class=\"_ _8\"></span>.4<span class=\"_ _1\"></span>0<span class=\"_ _8\"></span>9<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6d7 y1fcb w690 h527\"><div class=\"t m4e x1ae h2dd y1fc4 ff6 fsa7 fc0 sc0 ls0 ws0\">99<span class=\"_ _8\"></span>0<span class=\"_ _8\"></span>.9<span class=\"_ _1\"></span>1<span class=\"_ _8\"></span>6<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6d8 y1fcb w691 h527\"><div class=\"t m4e x1ae h2dd y1fc4 ff6 fsa7 fc0 sc0 ls0 ws0\">64<span class=\"_ _8\"></span>.4<span class=\"_ _8\"></span>93<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6d9 y1fcb w692 h527\"><div class=\"t m4e x1ae h2dd y1fc4 ff6 fsa7 fc0 sc0 ls0 ws0\">6,5<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1fcc w693 h510\"><div class=\"t m4e x1ae h2df y1fc6 ff4 fsa7 fc0 sc0 ls0 ws0\">Balance<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6da y1fcc w694 h510\"><div class=\"t m4e x1ae h2df y1fc6 ff4 fsa7 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>5<span class=\"_ _8\"></span>5.6<span class=\"_ _8\"></span>5<span class=\"_ _8\"></span>7)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6db y1fcc w695 h510\"><div class=\"t m4e x1ae h2df y1fc6 ff4 fsa7 fc0 sc0 ls0 ws0\">(28<span class=\"_ _8\"></span>.0<span class=\"_ _8\"></span>90<span class=\"_ _8\"></span>)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6dc y1fcc w694 h510\"><div class=\"t m4e x1ae h2df y1fc6 ff4 fsa7 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>2<span class=\"_ _8\"></span>7.5<span class=\"_ _8\"></span>6<span class=\"_ _8\"></span>7)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6dd y1fcc w696 h510\"><div class=\"t m4e x1ae h2df y1fc6 ff4 fsa7 fc0 sc0 ls0 ws0\">98<span class=\"_ _8\"></span>,1%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1fcd w697 h527\"><div class=\"t m4e x1ae h2dd y1fc4 ff6 fsa7 fc0 sc0 ls0 ws0\">T<span class=\"_ _1\"></span>ota<span class=\"_ _8\"></span>l<span class=\"_ _0\"></span>e rica<span class=\"_ _8\"></span>vi da<span class=\"_ _8\"></span> c<span class=\"_ _1\"></span>ontr<span class=\"_ _8\"></span>at<span class=\"_ _8\"></span>ti<span class=\"_ _0\"></span> c<span class=\"_ _8\"></span>on i <span class=\"_ _8\"></span>cli<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6de y1fcd w698 h527\"><div class=\"t m4e x1ae h2dd y1fc4 ff6 fsa7 fc0 sc0 ls0 ws0\">9<span class=\"_ _1\"></span>9<span class=\"_ _8\"></span>9.7<span class=\"_ _8\"></span>5<span class=\"_ _8\"></span>2<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6df y1fcd w699 h527\"><div class=\"t m4e x1ae h2dd y1fc4 ff6 fsa7 fc0 sc0 ls0 ws0\">9<span class=\"_ _8\"></span>6<span class=\"_ _8\"></span>2<span class=\"_ _8\"></span>.82<span class=\"_ _8\"></span>6<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6e0 y1fcd w69a h527\"><div class=\"t m4e x1ae h2dd y1fc4 ff6 fsa7 fc0 sc0 ls0 ws0\">36<span class=\"_ _8\"></span>.9<span class=\"_ _8\"></span>2<span class=\"_ _1\"></span>6<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6e1 y1fcd w69b h527\"><div class=\"t m4e x1ae h2dd y1fc4 ff6 fsa7 fc0 sc0 ls0 ws0\">3<span class=\"_ _1\"></span>,8<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x423 y1fce w1ee h2e0\"><div class=\"t m4e xe6 h2e1 y144c ff12 fsa8 fc0 sc0 ls0 ws0\">(migliaia<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>i euro)<span class=\"_ _2b2\"> </span></div></td></tr></table><div class=\"c w2 h0 gs29\"><div class=\"t m0 x86 h4 y144d ff3 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 h4 y144e ff3 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 h4 y2b7 ff7 fs1 fc0 sc0 ls0 ws0\">Il <span class=\"_ _8\"></span>balance <span class=\"_ _8\"></span>dell\u2019ann<span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>rotta <span class=\"_ _8\"></span>incide <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>positivi<span class=\"_ _8\"></span> <span class=\"ff3 ls40\">50<span class=\"ls0\">.195 <span class=\"_ _8\"></span>mi<span class=\"_ _8\"></span>gliaia <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>euro <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>registra <span class=\"_ _8\"></span>una<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>variazione <span class=\"_ _8\"></span>negativa <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span><span class=\"ls40\">12<span class=\"ls0\">.470<span class=\"_ _2b2\"> </span></span></span></span></span><span class=\"ff3 ls40\"><span class=\"ls0\"><span class=\"ls40\"><span class=\"ls0\"> </span></span></span></span></div><div class=\"t m0 x3 h4 y144f ff7 fs1 fc0 sc0 ls0 ws0\">migliaia <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>euro, <span class=\"_ _6\"></span>rispetto <span class=\"_ _0\"></span>all\u2019esercizio <span class=\"_ _6\"></span>precedente<span class=\"_ _8\"></span>,<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>a<span class=\"_ _8\"></span> <span class=\"_ _6\"></span>seguito <span class=\"_ _6\"></span>di <span class=\"_ _0\"></span>diversi <span class=\"_ _6\"></span>effetti, <span class=\"_ _6\"></span>tra <span class=\"_ _6\"></span>cui <span class=\"_ _0\"></span>l\u2019iscrizione <span class=\"_ _0\"></span>del <span class=\"_ _6\"></span>balance <span class=\"_ _6\"></span>da<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y1450 ff3 fs1 fc0 sc0 ls0 ws0\">rischio <span class=\"_ _6\"></span>traffico, <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>restituzione <span class=\"_ _6\"></span>ai <span class=\"_ _c\"></span>v<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ttori <span class=\"_ _6\"></span>per <span class=\"_ _6\"></span>complessivi <span class=\"_ _6\"></span>10,5 <span class=\"_ _6\"></span>milioni <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>euro <span class=\"_ _c\"></span>avendo <span class=\"_ _0\"></span>conseguito <span class=\"_ _6\"></span>a <span class=\"_ _c\"></span>cons<span class=\"_ _1\"></span>untivo<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y1451 ff3 fs1 fc0 sc0 ls0 ws0\">unit\u00e0 <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>servizio <span class=\"_ _6\"></span>pari <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>+4<span class=\"_ _0\"></span>,03% <span class=\"_ _0\"></span>rispetto <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>dato <span class=\"_ _6\"></span>pianific<span class=\"_ _1\"></span>ato <span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>piano <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>performance, <span class=\"_ _6\"></span>balance non <span class=\"_ _6\"></span>presente <span class=\"_ _0\"></span>nel<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y1452 ff3 fs1 fc0 sc0 ls0 ws0\">2023 <span class=\"_ _8\"></span>in <span class=\"_ _1\"></span>cui <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>variazione <span class=\"_ _8\"></span>delle <span class=\"_ _1\"></span>unit\u00e0 <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>servizio <span class=\"_ _8\"></span>era <span class=\"_ _8\"></span>pari a<span class=\"_ _8\"></span> 1,<span class=\"_ _1\"></span>54%, <span class=\"_ _8\"></span>quindi <span class=\"_ _8\"></span>inferiore <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>soglia <span class=\"_ _1\"></span>del <span class=\"_ _8\"></span>2% <span class=\"_ _8\"></span>che n<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>prevede<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 yfbe ff7 fs1 fc0 sc0 ls0 ws0\">la <span class=\"_ _6\"></span>restituzione. <span class=\"_ _6\"></span>Nell\u2019esercizi<span class=\"_ _1\"></span>o <span class=\"_ _6\"></span>precedente <span class=\"_ _6\"></span>l\u2019obi<span class=\"ff3\">e<span class=\"_ _0\"></span>ttivo <span class=\"_ _0\"></span>raggiunto <span class=\"_ _6\"></span>al <span class=\"_ _c\"></span>di <span class=\"_ _0\"></span>sotto <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>target <span class=\"_ _6\"></span>fissato <span class=\"_ _6\"></span>per <span class=\"_ _c\"></span>l<span class=\"_ _8\"></span>a <span class=\"_ _c\"></span>Ca<span class=\"_ _8\"></span>pogruppo<span class=\"_ _2b2\"> </span></span><span class=\"ff3\"> </span></div><div class=\"t m0 x3 h4 yfbf ff7 fs1 fc0 sc0 ls0 ws0\">aveva <span class=\"_ _6\"></span>determinato<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>l\u2019iscriz<span class=\"_ _1\"></span>ione <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>bonus <span class=\"_ _6\"></span><span class=\"ff2\">capacity<span class=\"ff3\"> <span class=\"_ _6\"></span>per <span class=\"_ _6\"></span>9,6 <span class=\"_ _6\"></span>milioni <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>euro. <span class=\"_ _c\"></span>N<span class=\"_ _1\"></span>el <span class=\"_ _6\"></span>2024 <span class=\"_ _6\"></span>incidono <span class=\"_ _6\"></span>inoltre <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>balance<span class=\"_ _2b2\"> </span></span></span><span class=\"ff2\"><span class=\"ff3\"><span class=\"_ _1\"></span> </span></span></div><div class=\"t m0 x3 h4 y796 ff7 fs1 fc0 sc0 ls0 ws0\">legato al<span class=\"_ _1\"></span>l\u2019incremento <span class=\"_ _8\"></span>inflattivo, em<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rso gi\u00e0<span class=\"_ _8\"></span> a decorr<span class=\"_ _1\"></span>ere dal <span class=\"_ _8\"></span>terzo trimestre<span class=\"_ _8\"></span> del 2022, <span class=\"_ _8\"></span>determinato <span class=\"_ _1\"></span>sulla <span class=\"_ _1\"></span>base del<span class=\"_ _2b2\"> </span><span class=\"_ _8\"></span> </div><div class=\"t m0 x3 h4 yfc0 ff3 fs1 fc0 sc0 ls0 ws0\">dato pubblicato da<span class=\"_ _1\"></span> Eurostat a gennaio 2025 <span class=\"ls3f\">(+</span>1,10<span class=\"ls56\">%)</span>, per un valore complessivo<span class=\"_ _1\"></span> pari a 55<span class=\"_ _0\"></span> milioni di euro (<span class=\"lsa\">53</span>,9<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 yfc1 ff3 fs1 fc0 sc0 ls0 ws0\">milioni di euro <span class=\"_ _0\"></span>al 2023), i balance positivi legati al recupero dei maggiori tassi di interesse emersi a <span class=\"_ _0\"></span>cons<span class=\"_ _0\"></span>untivo,<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y1453 ff3 fs1 fc0 sc0 ls0 ws0\">rispetto a quanto pianifi<span class=\"_ _1\"></span>cato nel piano <span class=\"_ _1\"></span>di performance per 10,1 milioni di euro (12<span class=\"_ _8\"></span>,<span class=\"_ _0\"></span>3 milioni di euro nel 2023) e<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y1454 ff3 fs1 fc0 sc0 ls0 ws0\">il balance <span class=\"ff2\">depre<span class=\"_ _8\"></span>c<span class=\"_ _0\"></span>iation<span class=\"ff3\"> in re<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>tituzione ai<span class=\"_ _1\"></span> vettori per 7,9 mil<span class=\"_ _8\"></span>ioni di euro (9,5 milioni di euro nel <span class=\"_ _8\"></span>2023).<span class=\"_ _2b2\"> </span></span></span><span class=\"ff2\"><span class=\"ff3\"> </span></span></div><div class=\"t m0 x3 h4 y1455 ff3 fs1 fc0 sc0 ls0 ws0\">La voce variazione balance,<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>pari a negativi 2.442 migliaia di euro, accoglie sia il delta costi Eurocontrol riferit<span class=\"_ _8\"></span>i al<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y431 ff3 fs1 fc0 sc0 ls0 ws0\">2023 <span class=\"_ _0\"></span>determinati <span class=\"_ _0\"></span>sulla <span class=\"_ _0\"></span>base <span class=\"_ _0\"></span>del <span class=\"_ _6\"></span>bilancio chiuso <span class=\"_ _0\"></span>per <span class=\"_ _6\"></span>tale <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>e, <span class=\"_ _6\"></span>rispetto <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>quanto <span class=\"_ _0\"></span>inserito <span class=\"_ _0\"></span>in <span class=\"_ _6\"></span>tariffa<span class=\"_ _1\"></span>, <span class=\"_ _0\"></span>determina<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y96 ff3 fs1 fc0 sc0 ls0 ws0\">un <span class=\"_ _0\"></span>importo <span class=\"_ _0\"></span>positivo <span class=\"_ _0\"></span>pari <span class=\"_ _6\"></span>a <span class=\"_ _0\"></span>1,1 <span class=\"_ _6\"></span>milioni <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>euro, <span class=\"_ _0\"></span>balance <span class=\"_ _0\"></span>negativi <span class=\"_ _0\"></span>per <span class=\"_ _6\"></span>complessivi 7,2 <span class=\"_ _6\"></span>milioni <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>eur<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>a <span class=\"_ _0\"></span>seguito <span class=\"_ _0\"></span>di<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 yfc2 ff7 fs1 fc0 sc0 ls0 ws0\">aggiustamenti  sulla  determinazione  di <span class=\"_ _4\"> </span>alcuni  balance  iscritti  nell\u2019esercizio  precedente,  in <span class=\"_ _4\"> </span>conformit\u00e0<span class=\"_ _8\"></span> <span class=\"_ _4\"> </span>alle<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y1055 ff7 fs1 fc0 sc0 ls0 ws0\">richieste <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>ENAC <span class=\"_ _c\"></span>e <span class=\"_ _6\"></span>della <span class=\"_ _6\"></span>Commissione <span class=\"_ _6\"></span>Europea <span class=\"_ _6\"></span>e <span class=\"_ _c\"></span>l<span class=\"_ _1\"></span>\u2019iscriz<span class=\"ff3\">ione <span class=\"_ _c\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>bal<span class=\"_ _1\"></span>ance <span class=\"_ _6\"></span>positivi <span class=\"_ _6\"></span>al <span class=\"_ _c\"></span>fin<span class=\"_ _8\"></span>e <span class=\"_ _c\"></span>di <span class=\"_ _6\"></span>tener <span class=\"_ _6\"></span>conto <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>costi<span class=\"_ _2b2\"> </span></span><span class=\"ff3\"> </span></div><div class=\"t m0 x3 h4 y1056 ff7 fs1 fc0 sc0 ls0 ws0\">sostenuti <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>non <span class=\"_ _6\"></span>prevedibili <span class=\"_ _0\"></span>all\u2019atto <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>lla <span class=\"_ _6\"></span>presentazion<span class=\"_ _8\"></span>e <span class=\"_ _c\"></span>del <span class=\"_ _0\"></span>piano <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>p<span class=\"_ _1\"></span>erformance, <span class=\"_ _0\"></span>in <span class=\"_ _c\"></span>con<span class=\"_ _8\"></span>f<span class=\"_ _0\"></span>ormit\u00e0 <span class=\"_ _6\"></span>all\u2019art. <span class=\"_ _0\"></span>28 <span class=\"_ _c\"></span>d<span class=\"_ _1\"></span>el<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y1456 ff3 fs1 fc0 sc0 ls0 ws0\">Regolamento UE 2<span class=\"_ _1\"></span>019/317.<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y1457 ff7 fs1 fc0 sc0 ls0 ws0\">I <span class=\"_ _0\"></span>balance <span class=\"_ _0\"></span>iscritti ne<span class=\"_ _0\"></span>ll\u2019eserciz<span class=\"_ _1\"></span>io <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>stati <span class=\"_ _0\"></span>attualizzati<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>un <span class=\"_ _6\"></span>arco <span class=\"_ _0\"></span>temporale coerente <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>Regolamenti <span class=\"_ _0\"></span>UE <span class=\"_ _0\"></span>ossia<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y6f5 ff3 fs1 fc0 sc0 ls0 ws0\">nei du<span class=\"_ _1\"></span>e anni <span class=\"_ _8\"></span>successivi al<span class=\"_ _8\"></span>la rilevazione, <span class=\"_ _8\"></span>mentre la<span class=\"_ _1\"></span> voce <span class=\"_ _8\"></span>utilizzo bala<span class=\"_ _1\"></span>nce di <span class=\"_ _8\"></span>rotta n-2 \u00e8 <span class=\"_ _8\"></span>riferita ai <span class=\"_ _8\"></span>balance inserit<span class=\"_ _1\"></span>i i<span class=\"_ _8\"></span>n<span class=\"_ _2b2\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 x3 h4 y1458 ff3 fs1 fc0 sc0 ls0 ws0\">tariffa 2024 <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>riguardanti sia la <span class=\"_ _0\"></span>seconda <span class=\"_ _0\"></span>quota dei balance <span class=\"_ _0\"></span>iscritti nel <span class=\"_ _0\"></span>biennio 2020-2021 <span class=\"_ _0\"></span>recuperabile in <span class=\"_ _0\"></span>quote<span class=\"_ _2b2\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m0 x3 h4 y1459 ff3 fs1 fc0 sc0 ls0 ws0\">costanti <span class=\"_ _8\"></span>in <span class=\"_ _1\"></span>5 <span class=\"_ _8\"></span>anni, c<span class=\"_ _8\"></span>he i <span class=\"_ _8\"></span>balance <span class=\"_ _8\"></span>iscritti <span class=\"_ _8\"></span>nel <span class=\"_ _1\"></span>2022 <span class=\"_ _1\"></span><span class=\"ff7\">con <span class=\"_ _8\"></span>rigiro <span class=\"_ _8\"></span>nell\u2019esercizio <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>un <span class=\"_ _1\"></span>valore <span class=\"_ _8\"></span>complessivo <span class=\"_ _8\"></span>pari <span class=\"_ _8\"></span>a n<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>gativi<span class=\"_ _2b2\"> </span></span><span class=\"ff7\"> </span></div><div class=\"t m0 x3 h4 y145a ff3 fs1 fc0 sc0 ls0 ws0\">80,3 milioni di eu<span class=\"_ _1\"></span>ro.  </div><div class=\"t m0 x3 h4 y5c3 ff3 fs1 fcf sc9 ls0 ws0\"> </div><div class=\"t m0 x3 h4 y6f6 ff3 fs1 fcf sc0 ls0 ws0\">Ricavi di termi<span class=\"_ _1\"></span>nale<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y1343 ff3 fs1 fc0 sc0 ls3c ws0\">I <span class=\"fcf ls0\">Ricavi di terminal<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span><span class=\"fc0\">commercia<span class=\"_ _8\"></span>li <span class=\"_ _0\"></span>ammontano a 2<span class=\"lsa\">63</span> <span class=\"lseb\">mi</span>lioni di euro in incremento<span class=\"_ _8\"></span> d<span class=\"_ _0\"></span>i 22 milioni di euro, rispetto<span class=\"_ _2b2\"> </span></span></span><span class=\"fcf ls0\"><span class=\"fc0\"> </span></span></div><div class=\"t m0 x3 h4 y1137 ff7 fs1 fc0 sc0 ls0 ws0\">all\u2019esercizio precedent<span class=\"_ _1\"></span>e, per <span class=\"_ _0\"></span>l\u2019andamento positivo delle unit\u00e0 <span class=\"_ _0\"></span>di servizio sviluppate sui <span class=\"_ _0\"></span>singoli aeroporti <span class=\"_ _0\"></span>distin<span class=\"_ _8\"></span>ti<span class=\"_ _2b2\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 x3 h4 y145b ff3 fs1 fc0 sc0 ls0 ws0\">per zone <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>tariffazione che comp<span class=\"_ _0\"></span>lessivam<span class=\"_ _8\"></span>ente <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>attesta a <span class=\"_ _0\"></span>+<span class=\"_ _0\"></span>9,9% <span class=\"_ _0\"></span>(+<span class=\"ls40\">11</span>,1% <span class=\"_ _0\"></span>2023 su <span class=\"_ _0\"></span>2022<span class=\"ls3f\">) <span class=\"_ _0\"></span></span>in <span class=\"_ _0\"></span>cui emerge il <span class=\"_ _0\"></span>buon<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y145c ff3 fs1 fc0 sc0 ls0 ws0\">andamento <span class=\"_ _8\"></span>del traffico <span class=\"_ _8\"></span>aereo internazional<span class=\"_ _1\"></span>e <span class=\"ls8\">e </span>con val<span class=\"_ _8\"></span>ori positivi anc<span class=\"_ _8\"></span>he rispetto <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>2019 r<span class=\"_ _1\"></span>egistrando <span class=\"_ _8\"></span>un +7,9% <span class=\"_ _1\"></span>in<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y106e ff3 fs1 fc0 sc0 ls0 ws0\">termini di unit\u00e0<span class=\"_ _1\"></span> di servizio<span class=\"_ _1\"></span>.   </div><div class=\"t m0 x3 h4 y145d ff3 fs1 fc0 sc0 ls0 ws0\">In <span class=\"_ _6\"></span>particolare, <span class=\"_ _0\"></span>la<span class=\"ff2\"> <span class=\"_ _6\"></span>prima <span class=\"_ _c\"></span>z<span class=\"_ _8\"></span>ona <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>tariffazione<span class=\"ff7\">, <span class=\"_ _6\"></span>rappresenta<span class=\"_ _8\"></span>ta <span class=\"_ _6\"></span>dall\u2019aeroporto <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>Roma <span class=\"_ _6\"></span>Fiumicino, <span class=\"_ _0\"></span>ha <span class=\"_ _6\"></span>registrato <span class=\"_ _0\"></span>un<span class=\"_ _2b2\"> </span></span></span><span class=\"ff2\"><span class=\"ff7\"> </span></span></div><div class=\"t m0 x3 h4 y145e ff3 fs1 fc0 sc0 ls0 ws0\">incremento nel t<span class=\"_ _8\"></span>raffico aereo assistito<span class=\"_ _1\"></span>, espresso in u<span class=\"_ _8\"></span>nit\u00e0 di servizio, de<span class=\"_ _0\"></span>l <span class=\"ls57\">+2</span>0<span class=\"_ _1\"></span>,9% (+29,9% 202<span class=\"_ _1\"></span>3 su 2022<span class=\"ls3f\">) <span class=\"_ _8\"></span><span class=\"ls0\">rispetto<span class=\"_ _2b2\"> </span></span></span><span class=\"ls3f\"><span class=\"ls0\"> </span></span></div><div class=\"t m0 x3 h4 y8c3 ff3 fs1 fc0 sc0 ls0 ws0\">al 2023 con risultati particolarmente<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>positivi sia per il traffico aereo nazionale che pe<span class=\"_ _0\"></span>r quello internazionale<span class=\"_ _1\"></span>. La<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y2f4 ff3 fs1 fc0 sc0 ls0 ws0\">tariffa applicata nel <span class=\"_ _0\"></span>2024 <span class=\"_ _0\"></span>pari <span class=\"_ _0\"></span>a e<span class=\"_ _0\"></span>uro 193,05 <span class=\"_ _0\"></span>\u00e8 s<span class=\"_ _0\"></span>tata superiore del <span class=\"_ _0\"></span>5,17% <span class=\"_ _0\"></span>rispetto alla tariffa <span class=\"_ _0\"></span>applicata nel <span class=\"_ _0\"></span>2023<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 ybc3 ff3 fs1 fc0 sc0 ls0 ws0\">che ammontava a <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>uro 183,56.  </div></div><div class=\"gs2a\"><table class=\"s w69c h528\" id=\"_f957593d-7968-4f8f-b42a-5a297218c992\"><tr><td></td><td></td><td class=\"c x6c1 y1fd0 w69d h529\"><div class=\"t m4f x1ae h2e3 y1fcf ff6 fsa9 fc0 sc0 lsee ws0\">2024<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6e2 y1fd0 w69d h529\"><div class=\"t m4f x1ae h2e3 y1fcf ff6 fsa9 fc0 sc0 lsee ws0\">2023<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6e3 y1fd0 w69e h529\"><div class=\"t m4f x1ae h2e3 y1fcf ff6 fsa9 fc0 sc0 ls0 ws0\">Var<span class=\"_ _8\"></span>i<span class=\"_ _0\"></span>azioni<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6e4 y1fd0 w69f h529\"><div class=\"t m4f x1ae h2e3 y1fcf ff6 fsa9 fc0 sc0 ls0 ws0\">%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1fd2 w6a0 h4fa\"><div class=\"t m4f x1ae h2e5 y1fd1 ff4 fsa9 fc0 sc0 ls0 ws0\">Ricavi<span class=\"_ _0\"></span> di rott<span class=\"_ _1\"></span>a<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x6e5 y1fd2 w6a1 h4fa\"><div class=\"t m4f x1ae h2e5 y1fd1 ff4 fsa9 fc0 sc0 ls0 ws0\">7<span class=\"_ _8\"></span>3<span class=\"_ _8\"></span>2.2<span class=\"_ _8\"></span>2<span class=\"_ _8\"></span>8<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6e6 y1fd2 w6a2 h4fa\"><div class=\"t m4f x1ae h2e5 y1fd1 ff4 fsa9 fc0 sc0 ls0 ws0\">6<span class=\"_ _8\"></span>94<span class=\"_ _8\"></span>.9<span class=\"_ _8\"></span>51<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6e7 y1fd2 w6a3 h4fa\"><div class=\"t m4f x1ae h2e5 y1fd1 ff4 fsa9 fc0 sc0 ls0 ws0\">3<span class=\"_ _8\"></span>7.2<span class=\"_ _8\"></span>7<span class=\"_ _8\"></span>7<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6e8 y1fd2 w6a4 h4fa\"><div class=\"t m4f x1ae h2e5 y1fd1 ff4 fsa9 fc0 sc0 ls0 ws0\">5<span class=\"_ _8\"></span>,<span class=\"_ _0\"></span>4<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1fd3 w6a5 h4fa\"><div class=\"t m4f x1ae h2e5 y1fd1 ff4 fsa9 fc0 sc0 ls0 ws0\">Esenzi<span class=\"_ _6\"></span>oni<span class=\"_ _0\"></span> di rotta<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x6e9 y1fd3 w6a6 h4fa\"><div class=\"t m4f x1ae h2e5 y1fd1 ff4 fsa9 fc0 sc0 ls0 ws0\">8<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>4<span class=\"_ _8\"></span>10<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6ea y1fd3 w6a7 h4fa\"><div class=\"t m4f x1ae h2e5 y1fd1 ff4 fsa9 fc0 sc0 ls0 ws0\">9.3<span class=\"_ _8\"></span>4<span class=\"_ _8\"></span>7<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6eb y1fd3 w6a8 h4fa\"><div class=\"t m4f x1ae h2e5 y1fd1 ff4 fsa9 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>9<span class=\"_ _8\"></span>37<span class=\"_ _8\"></span>)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6ec y1fd3 w6a9 h4fa\"><div class=\"t m4f x1ae h2e5 y1fd1 ff4 fsa9 fc0 sc0 ls0 ws0\">-<span class=\"_ _0\"></span>10<span class=\"_ _8\"></span>,0<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td class=\"c x6ed y1fd4 w6aa h4f1\"><div class=\"t m4f x1ae h2e5 y1fd1 ff12 fsa9 fc0 sc0 ls0 ws0\">Su<span class=\"_ _0\"></span>bto<span class=\"_ _0\"></span>tale<span class=\"_ _1\"></span> r<span class=\"_ _8\"></span>icavi<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6ee y1fd4 w6ab h4f1\"><div class=\"t m4f x1ae h2e5 y1fd1 ff12 fsa9 fc0 sc0 ls0 ws0\">74<span class=\"_ _8\"></span>0<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>6<span class=\"_ _8\"></span>38<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6ef y1fd4 w6ac h4f1\"><div class=\"t m4f x1ae h2e5 y1fd1 ff12 fsa9 fc0 sc0 ls0 ws0\">7<span class=\"_ _8\"></span>0<span class=\"_ _1\"></span>4<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>2<span class=\"_ _8\"></span>98<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6f0 y1fd4 w6ad h4f1\"><div class=\"t m4f x1ae h2e5 y1fd1 ff12 fsa9 fc0 sc0 ls0 ws0\">36<span class=\"_ _8\"></span>.3<span class=\"_ _8\"></span>40<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6f1 y1fd4 w6ae h4fa\"><div class=\"t m4f x1ae h2e5 y1fd1 ff4 fsa9 fc0 sc0 ls0 ws0\">5,2<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1fd5 w6af h4fa\"><div class=\"t m4f x1ae h2e5 y1fd1 ff4 fsa9 fc0 sc0 ls0 ws0\">Balance del<span class=\"_ _0\"></span>l<span class=\"_ _6\"></span>'a<span class=\"_ _8\"></span>nn<span class=\"_ _0\"></span>o di rotta<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x6f2 y1fd5 w6b0 h4fa\"><div class=\"t m4f x1ae h2e5 y1fd1 ff4 fsa9 fc0 sc0 ls0 ws0\">5<span class=\"_ _8\"></span>0.1<span class=\"_ _8\"></span>9<span class=\"_ _8\"></span>5<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6f3 y1fd5 w6a3 h4fa\"><div class=\"t m4f x1ae h2e5 y1fd1 ff4 fsa9 fc0 sc0 ls0 ws0\">6<span class=\"_ _8\"></span>2.6<span class=\"_ _8\"></span>6<span class=\"_ _8\"></span>5<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6f4 y1fd5 w6b1 h4fa\"><div class=\"t m4f x1ae h2e5 y1fd1 ff4 fsa9 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>12<span class=\"_ _8\"></span>.4<span class=\"_ _8\"></span>70<span class=\"_ _8\"></span>)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6f5 y1fd5 w6a9 h4fa\"><div class=\"t m4f x1ae h2e5 y1fd1 ff4 fsa9 fc0 sc0 ls0 ws0\">-<span class=\"_ _0\"></span>19<span class=\"_ _8\"></span>,9<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1fd6 w6b2 h4fa\"><div class=\"t m4f x1ae h2e5 y1fd1 ff4 fsa9 fc0 sc0 ls0 ws0\">Attual<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>zzazi<span class=\"_ _0\"></span>one<span class=\"_ _6\"></span> <span class=\"_ _8\"></span>b<span class=\"_ _0\"></span>alance de<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>'anno<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x6f6 y1fd6 w6b3 h4fa\"><div class=\"t m4f x1ae h2e5 y1fd1 ff4 fsa9 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>2<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>1<span class=\"_ _8\"></span>43<span class=\"_ _8\"></span>)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6f7 y1fd6 w6b4 h4fa\"><div class=\"t m4f x1ae h2e5 y1fd1 ff4 fsa9 fc0 sc0 ls0 ws0\">(2.3<span class=\"_ _8\"></span>73<span class=\"_ _8\"></span>)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6f8 y1fd6 w6b5 h4fa\"><div class=\"t m4f x1ae h2e5 y1fd1 ff4 fsa9 fc0 sc0 lsee ws0\">230<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6f9 y1fd6 w6b6 h4fa\"><div class=\"t m4f x1ae h2e5 y1fd1 ff4 fsa9 fc0 sc0 ls0 ws0\">-9,7<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1fd7 w6b7 h4fa\"><div class=\"t m4f x1ae h2e5 y1fd1 ff4 fsa9 fc0 sc0 ls0 ws0\">V<span class=\"_ _0\"></span>ar<span class=\"_ _8\"></span>i<span class=\"_ _6\"></span>azion<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> ba<span class=\"_ _1\"></span>l<span class=\"_ _0\"></span>ance<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x6fa y1fd7 w6b8 h4fa\"><div class=\"t m4f x1ae h2e5 y1fd1 ff4 fsa9 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>2<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>4<span class=\"_ _8\"></span>42<span class=\"_ _8\"></span>)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6fb y1fd7 w6b8 h4fa\"><div class=\"t m4f x1ae h2e5 y1fd1 ff4 fsa9 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>2<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>0<span class=\"_ _8\"></span>82<span class=\"_ _8\"></span>)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6fc y1fd7 w6b9 h4fa\"><div class=\"t m4f x1ae h2e5 y1fd1 ff4 fsa9 fc0 sc0 ls0 ws0\">(3<span class=\"_ _8\"></span>60<span class=\"_ _8\"></span>)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6fd y1fd7 w6ba h4fa\"><div class=\"t m4f x1ae h2e5 y1fd1 ff4 fsa9 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>7,3<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1fd8 w6bb h4fa\"><div class=\"t m4f x1ae h2e5 y1fd1 ff4 fsa9 fc0 sc0 ls0 ws0\">U<span class=\"_ _8\"></span>ti<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>z<span class=\"_ _0\"></span>zo ba<span class=\"_ _1\"></span>l<span class=\"_ _0\"></span>ance di rotta<span class=\"_ _8\"></span> n-2<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x6fe y1fd8 w6bc h4fa\"><div class=\"t m4f x1ae h2e5 y1fd1 ff4 fsa9 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>8<span class=\"_ _1\"></span>0<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>3<span class=\"_ _8\"></span>19<span class=\"_ _8\"></span>)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6ff y1fd8 w6bd h4fa\"><div class=\"t m4f x1ae h2e5 y1fd1 ff4 fsa9 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>7<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>1<span class=\"_ _8\"></span>77<span class=\"_ _8\"></span>)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x700 y1fd8 w6be h4fa\"><div class=\"t m4f x1ae h2e5 y1fd1 ff4 fsa9 fc0 sc0 ls0 ws0\">(3.1<span class=\"_ _8\"></span>42<span class=\"_ _8\"></span>)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x701 y1fd8 w6a4 h4fa\"><div class=\"t m4f x1ae h2e5 y1fd1 ff4 fsa9 fc0 sc0 ls0 ws0\">4<span class=\"_ _8\"></span>,<span class=\"_ _0\"></span>1<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td class=\"c x702 y1fd9 w6bf h4f1\"><div class=\"t m4f x1ae h2e5 y1fd1 ff12 fsa9 fc0 sc0 ls0 ws0\">Su<span class=\"_ _0\"></span>bto<span class=\"_ _0\"></span>tale<span class=\"_ _1\"></span> balance<span class=\"_ _2b2\"> </span></div></td><td class=\"c x703 y1fd9 w6c0 h4f1\"><div class=\"t m4f x1ae h2e5 y1fd1 ff12 fsa9 fc0 sc0 ls0 ws0\">(3<span class=\"_ _1\"></span>4<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>7<span class=\"_ _8\"></span>09<span class=\"_ _8\"></span>)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x704 y1fd9 w6bd h4f1\"><div class=\"t m4f x1ae h2e5 y1fd1 ff12 fsa9 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>1<span class=\"_ _1\"></span>8<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>9<span class=\"_ _8\"></span>67<span class=\"_ _8\"></span>)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x705 y1fd9 w6bd h4f1\"><div class=\"t m4f x1ae h2e5 y1fd1 ff12 fsa9 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>1<span class=\"_ _1\"></span>5<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>7<span class=\"_ _8\"></span>42<span class=\"_ _8\"></span>)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x706 y1fd9 w6c1 h4fa\"><div class=\"t m4f x1ae h2e5 y1fd1 ff4 fsa9 fc0 sc0 ls0 ws0\">8<span class=\"_ _8\"></span>3,0<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1fdb w6c2 h4f9\"><div class=\"t m4f x1ae h2e3 y1fda ff6 fsa9 fc0 sc0 ls0 ws0\">T<span class=\"_ _1\"></span>ota<span class=\"_ _8\"></span>l<span class=\"_ _0\"></span>e rica<span class=\"_ _8\"></span>vi di r<span class=\"_ _8\"></span>otta<span class=\"_ _8\"></span> c<span class=\"_ _8\"></span>on ba<span class=\"_ _8\"></span>lanc<span class=\"_ _1\"></span>e<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x707 y1fdb w6c3 h4f9\"><div class=\"t m4f x1ae h2e3 y1fda ff6 fsa9 fc0 sc0 ls0 ws0\">7<span class=\"_ _8\"></span>05<span class=\"_ _8\"></span>.9<span class=\"_ _8\"></span>2<span class=\"_ _1\"></span>9<span class=\"_ _2b2\"> </span></div></td><td class=\"c x708 y1fdb w6c4 h4f9\"><div class=\"t m4f x1ae h2e3 y1fda ff6 fsa9 fc0 sc0 ls0 ws0\">6<span class=\"_ _8\"></span>8<span class=\"_ _8\"></span>5.3<span class=\"_ _8\"></span>3<span class=\"_ _8\"></span>1<span class=\"_ _2b2\"> </span></div></td><td class=\"c x709 y1fdb w6c5 h4f9\"><div class=\"t m4f x1ae h2e3 y1fda ff6 fsa9 fc0 sc0 ls0 ws0\">20<span class=\"_ _8\"></span>.5<span class=\"_ _8\"></span>9<span class=\"_ _1\"></span>8<span class=\"_ _2b2\"> </span></div></td><td class=\"c x6e8 y1fdb w6c6 h4f9\"><div class=\"t m4f x1ae h2e3 y1fda ff6 fsa9 fc0 sc0 ls0 ws0\">3<span class=\"_ _1\"></span>,0<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x70a y1da3 w6c7 h4e4\"><div class=\"t m4f x1ae h2e6 y1fdc ff12 fsaa fc0 sc0 ls0 ws0\">(migliaia<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>i euro)<span class=\"_ _2b2\"> </span></div></td></tr></table></div><div class=\"c w2 h0 gs2c\"><div class=\"t m0 x3 h4 y4 ff3 fs1 fc0 sc0 ls0 ws0\">La <span class=\"_ _4d\"> </span><span class=\"ff2\">s<span class=\"_ _0\"></span>econda <span class=\"_ _4d\"> </span>zona <span class=\"_ _4d\"> </span>di <span class=\"_ _4d\"> </span>tariffazione</span>, <span class=\"_ _b\"> </span>rappresentata<span class=\"_ _1\"></span> <span class=\"_ _4d\"> </span>dagli <span class=\"_ _4d\"> </span>aeroporti <span class=\"_ _b\"> </span>di <span class=\"_ _4d\"> </span>Milano <span class=\"_ _4d\"> </span>Malpensa, <span class=\"_ _b\"> </span>Milano <span class=\"_ _4d\"> </span>Linate, <span class=\"_ _4d\"> </span>Venezia<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y5 ff3 fs1 fc0 sc0 ls0 ws0\">Tessera <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> B<span class=\"_ _8\"></span>ergamo Orio <span class=\"_ _8\"></span>al S<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rio, <span class=\"_ _8\"></span>registra un <span class=\"_ _8\"></span>incremento <span class=\"_ _8\"></span>nel traf<span class=\"_ _1\"></span>fico a<span class=\"_ _1\"></span>ereo <span class=\"_ _1\"></span>assistito<span class=\"_ _8\"></span>,<span class=\"_ _0\"></span> e<span class=\"_ _1\"></span>spresso <span class=\"_ _8\"></span>in unit\u00e0<span class=\"_ _1\"></span> di <span class=\"_ _8\"></span>servizio,<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y1e ff3 fs1 fc0 sc0 ls0 ws0\">del <span class=\"_ _6\"></span>+7,4% <span class=\"_ _6\"></span>rispetto <span class=\"_ _0\"></span>al <span class=\"_ _6\"></span>2023<span class=\"_ _0\"></span> <span class=\"_ _0\"></span><span class=\"ls3f\">(+<span class=\"ls40\">10</span></span>,<span class=\"_ _0\"></span>2% <span class=\"_ _6\"></span>2023 <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>022) <span class=\"_ _6\"></span>concentrato <span class=\"_ _0\"></span>sul <span class=\"_ _c\"></span>tra<span class=\"_ _1\"></span>ffico <span class=\"_ _6\"></span>aereo <span class=\"_ _0\"></span>internazionale<span class=\"ls3\">. <span class=\"_ _6\"></span></span>La <span class=\"_ _6\"></span>tariffa <span class=\"_ _6\"></span>del<span class=\"_ _2b2\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m0 x3 h4 y1f ff3 fs1 fc0 sc0 ls0 ws0\">2024 <span class=\"ls3c\">\u00e8 </span>sta<span class=\"_ _1\"></span>ta pari a euro 21<span class=\"_ _1\"></span>6,28 in lieve incr<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>mento ri<span class=\"_ _1\"></span>spetto alla tarif<span class=\"_ _8\"></span>f<span class=\"_ _0\"></span>a applicata<span class=\"_ _8\"></span> ne<span class=\"_ _0\"></span>l 2023 pari a <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>uro 214,16<span class=\"ls3\">. </span> </div><div class=\"t m0 x3 h4 y20 ff3 fs1 fc0 sc0 ls0 ws0\">La <span class=\"_ _0\"></span><span class=\"ff2\">terza zona <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>tariffazio<span class=\"_ _8\"></span>n<span class=\"_ _0\"></span>e<span class=\"ff3\">, <span class=\"_ _0\"></span>che comprende n.<span class=\"_ _0\"></span> 40 <span class=\"_ _0\"></span>aeroporti a <span class=\"_ _0\"></span>medio e <span class=\"_ _0\"></span>basso <span class=\"_ _0\"></span>traffico, registra un <span class=\"_ _0\"></span>aumento nel<span class=\"_ _2b2\"> </span></span></span><span class=\"ff2\"><span class=\"ff3\"> </span></span></div><div class=\"t m0 x3 h4 y21 ff3 fs1 fc0 sc0 ls0 ws0\">traffico <span class=\"_ _6\"></span>aereo <span class=\"_ _6\"></span>assistito, <span class=\"_ _6\"></span>espresso <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>unit\u00e0 <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>servizi<span class=\"_ _8\"></span>o,<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>+<span class=\"_ _6\"></span>6,6% <span class=\"_ _6\"></span>rispetto <span class=\"_ _6\"></span>al <span class=\"_ _c\"></span>2<span class=\"_ _8\"></span>0<span class=\"_ _0\"></span>23 <span class=\"_ _6\"></span><span class=\"ls3e\">(+<span class=\"_ _0\"></span></span>4,7% <span class=\"_ _6\"></span>2023 <span class=\"_ _6\"></span>su <span class=\"_ _c\"></span>20<span class=\"_ _1\"></span>22) <span class=\"_ _6\"></span>riferito<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 ya ff3 fs1 fc0 sc0 ls0 ws0\">principalment<span class=\"_ _1\"></span>e al traff<span class=\"_ _0\"></span>ico aereo internazionale<span class=\"ls3\">. </span>La tariffa del 202<span class=\"_ _0\"></span>4 si attesta a <span class=\"_ _0\"></span>euro 332,<span class=\"lsa\">27</span> <span class=\"_ _0\"></span>in leggera riduzione<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 yb ff3 fs1 fc0 sc0 ls0 ws0\">rispetto alla ta<span class=\"_ _1\"></span>riffa applicat<span class=\"_ _8\"></span>a ne<span class=\"_ _0\"></span>l 2023 che am<span class=\"_ _1\"></span>montava a<span class=\"_ _1\"></span> euro 334,<span class=\"lsa\">08<span class=\"ls3\">. </span></span><span class=\"lsa\"><span class=\"ls3\"><span class=\"_ _8\"></span><span class=\"ls0\"> </span></span></span></div><div class=\"t m0 x3 h4 yc ff3 fs1 fc0 sc0 ls0 ws0\">Considerando <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>ricavi <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>terminale <span class=\"_ _0\"></span>congiuntament<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span>ricavi <span class=\"_ _6\"></span>per <span class=\"_ _0\"></span>voli <span class=\"_ _6\"></span>esenti, <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>riduzione <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>1<span class=\"_ _0\"></span><span class=\"ls40\">00</span> <span class=\"_ _6\"></span>migliaia <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>uro<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 yd ff7 fs1 fc0 sc0 ls0 ws0\">rispetto <span class=\"_ _c\"></span>all\u2019esercizio <span class=\"_ _c\"></span>precedent<span class=\"_ _8\"></span>e, <span class=\"_ _d\"></span>e <span class=\"_ _c\"></span>la <span class=\"_ _c\"></span>componente <span class=\"_ _c\"></span>rettificativa <span class=\"_ _c\"></span>per <span class=\"_ _c\"></span>Balance, <span class=\"_ _c\"></span>i <span class=\"_ _c\"></span>ricavi <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>terminal<span class=\"_ _1\"></span>e <span class=\"_ _c\"></span>si <span class=\"_ _c\"></span>attestano<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 ye ff3 fs1 fc0 sc0 ls0 ws0\">complessivament<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>244,5 <span class=\"_ _0\"></span>milioni <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>euro, <span class=\"_ _6\"></span>in <span class=\"_ _0\"></span>crescita di <span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>0,1 <span class=\"_ _0\"></span>milioni <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>euro, <span class=\"_ _0\"></span>rispetto <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>2023, <span class=\"_ _0\"></span>come <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>seguito<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 yf ff3 fs1 fc0 sc0 ls0 ws0\">rappresentato:<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y811 ff3 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x86 h4 ybd1 ff3 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 h4 y9b9 ff3 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 h4 y9ba ff7 fs1 fc0 sc0 ls0 ws0\">Il <span class=\"_ _4d\"> </span>balance <span class=\"_ _b\"> </span>dell\u2019anno <span class=\"_ _4d\"> </span>di <span class=\"_ _4d\"> </span>terminale <span class=\"_ _b\"> </span>incide <span class=\"_ _4d\"> </span>positivament<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _4d\"> </span>per <span class=\"_ _7\"> </span><span class=\"ff3\">4.766 <span class=\"_ _4d\"> </span>migliaia <span class=\"_ _4d\"> </span>di <span class=\"_ _b\"> </span>euro <span class=\"_ _b\"> </span>e <span class=\"_ _b\"> </span>registra <span class=\"_ _4d\"> </span>una <span class=\"_ _b\"> </span>variazione<span class=\"_ _2b2\"> </span></span><span class=\"ff3\"> </span></div><div class=\"t m0 x3 h4 y62f ff7 fs1 fc0 sc0 ls0 ws0\">negativa <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>10.266 <span class=\"_ _6\"></span>migliaia <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>euro <span class=\"_ _6\"></span>rispetto <span class=\"_ _0\"></span>all\u2019esercizio <span class=\"_ _6\"></span>precedent<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>, <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>seguito <span class=\"_ _0\"></span>principalmente <span class=\"_ _0\"></span>del <span class=\"_ _6\"></span>balance <span class=\"_ _6\"></span>per<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y9bb ff3 fs1 fc0 sc0 ls0 ws0\">rischio traffico in restituzione ai vettori sia <span class=\"_ _0\"></span>per la prima fascia di tariff<span class=\"_ _0\"></span>azione per 1,5 milioni di euro <span class=\"_ _0\"></span>(positivi<span class=\"_ _0\"></span> 1,1<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y9bc ff3 fs1 fc0 sc0 ls0 ws0\">milioni <span class=\"_ _8\"></span>di euro<span class=\"_ _1\"></span> n<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _8\"></span>2023) a<span class=\"_ _8\"></span>vendo gene<span class=\"_ _8\"></span>rato a <span class=\"_ _8\"></span>consuntivo <span class=\"_ _8\"></span>unit\u00e0 di<span class=\"_ _8\"></span> servizio <span class=\"_ _8\"></span>per <span class=\"_ _1\"></span>+8,12% <span class=\"_ _8\"></span>rispetto <span class=\"_ _1\"></span>al <span class=\"_ _8\"></span>dato pr<span class=\"_ _8\"></span>evisionale<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y9bd ff3 fs1 fc0 sc0 ls0 ws0\">che per <span class=\"_ _8\"></span>la seco<span class=\"_ _8\"></span>nd<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>fascia <span class=\"_ _8\"></span>di tariffazion<span class=\"_ _1\"></span>e pari <span class=\"_ _8\"></span>a 2,7 <span class=\"_ _8\"></span>milioni di <span class=\"_ _8\"></span>euro (negati<span class=\"_ _8\"></span>vi 1,7 <span class=\"_ _1\"></span>milioni <span class=\"_ _8\"></span>di euro <span class=\"_ _8\"></span>nel 2023) <span class=\"_ _8\"></span>per unit<span class=\"_ _8\"></span>\u00e0<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y9be ff3 fs1 fc0 sc0 ls0 ws0\">di servizi<span class=\"_ _1\"></span>o di <span class=\"_ _8\"></span>consuntivo par<span class=\"_ _1\"></span>i a <span class=\"_ _8\"></span>+7,60% rispetto <span class=\"_ _8\"></span>al dato p<span class=\"_ _8\"></span>revisionale. Anch<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> il <span class=\"_ _8\"></span>balance di te<span class=\"_ _8\"></span>rza fascia <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span>terminat<span class=\"_ _8\"></span>o<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y9bf ff7 fs1 fc0 sc0 ls0 ws0\">secondo <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>logica <span class=\"_ _6\"></span>di <span class=\"_ _0\"></span>cost <span class=\"_ _0\"></span>recovery <span class=\"_ _0\"></span>si <span class=\"_ _6\"></span>attesta <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>valori <span class=\"_ _0\"></span>negativi <span class=\"_ _0\"></span>pari <span class=\"_ _6\"></span>a <span class=\"_ _0\"></span>1,1 <span class=\"_ _0\"></span>milioni <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>euro <span class=\"_ _0\"></span>mentre <span class=\"_ _0\"></span>nell\u2019esercizio<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y9c0 ff3 fs1 fc0 sc0 ls0 ws0\">precedente <span class=\"_ _8\"></span>incideva <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>positivi <span class=\"_ _8\"></span>4,7 <span class=\"_ _8\"></span>milioni <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>euro. <span class=\"_ _8\"></span><span class=\"ff7\">Nella <span class=\"_ _8\"></span>determinazion<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>balance <span class=\"_ _8\"></span>dell\u2019anno <span class=\"_ _8\"></span>incidono<span class=\"ff3\"> <span class=\"_ _8\"></span>inoltre<span class=\"ls3\">,<span class=\"_ _2b2\"> </span></span></span></span><span class=\"ff7\"><span class=\"ff3\"><span class=\"ls3\"> </span></span></span></div><div class=\"t m0 x3 h4 y9c1 ff3 fs1 fc0 sc0 ls0 ws0\">per la prima e s<span class=\"_ _1\"></span>econda fasci<span class=\"_ _8\"></span>a di tariffazione, il balance <span class=\"_ _1\"></span>inflazione p<span class=\"_ _1\"></span>er complessivi 8,7 milioni di euro (8,6 <span class=\"_ _8\"></span>milioni<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y9c2 ff3 fs1 fc0 sc0 ls0 ws0\">di euro nel 2023), i balance positi<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>i legati al recup<span class=\"_ _1\"></span>ero dei maggi<span class=\"ff7\">ori tassi di intere<span class=\"_ _1\"></span>sse emersi nell\u2019attual<span class=\"_ _8\"></span>e p<span class=\"_ _0\"></span>eriodo<span class=\"_ _2b2\"> </span></span><span class=\"ff7\"> </span></div><div class=\"t m0 x3 h4 y146d ff3 fs1 fc0 sc0 ls0 ws0\">regolatorio, <span class=\"_ _c\"></span>risp<span class=\"_ _1\"></span>etto <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>quanto <span class=\"_ _c\"></span>pia<span class=\"_ _1\"></span>nificato <span class=\"_ _c\"></span>nel <span class=\"_ _6\"></span>piano <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>performance, <span class=\"_ _c\"></span>per <span class=\"_ _c\"></span>comple<span class=\"_ _8\"></span>ssivi <span class=\"_ _d\"> </span>2,5 <span class=\"_ _c\"></span>milion <span class=\"_ _c\"></span>i <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>euro <span class=\"_ _c\"></span>(2,9<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y9c4 ff3 fs1 fc0 sc0 ls0 ws0\">milioni <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>euro <span class=\"_ _6\"></span>nel <span class=\"_ _6\"></span>2023) <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>il <span class=\"_ _0\"></span>bonus <span class=\"_ _6\"></span><span class=\"ff2\">capacity</span> <span class=\"_ _6\"></span>per <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>prima <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>seconda <span class=\"_ _0\"></span>zona <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>tariffazi<span class=\"_ _8\"></span>one<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>per <span class=\"_ _6\"></span>1 <span class=\"_ _6\"></span>milione <span class=\"_ _0\"></span>di <span class=\"_ _c\"></span>e<span class=\"_ _8\"></span>uro<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y9c5 ff3 fs1 fc0 sc0 ls0 ws0\">(0,9 <span class=\"_ _1\"></span>milioni <span class=\"_ _8\"></span>di euro <span class=\"_ _8\"></span>ne<span class=\"_ _0\"></span>l <span class=\"_ _8\"></span>2023), il<span class=\"_ _1\"></span> balance <span class=\"_ _8\"></span><span class=\"ff2\">depreciation<span class=\"ff3\"> <span class=\"_ _8\"></span>in restituzi<span class=\"_ _1\"></span>one a<span class=\"_ _1\"></span>i v<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ttori <span class=\"_ _1\"></span>per <span class=\"_ _8\"></span>complessivi 1,5 <span class=\"_ _8\"></span>milioni di <span class=\"_ _8\"></span>euro<span class=\"_ _2b2\"> </span></span></span><span class=\"ff2\"><span class=\"ff3\"> </span></span></div><div class=\"t m0 x3 h4 y9c6 ff3 fs1 fc0 sc0 ls0 ws0\">(3,5 milioni di eu<span class=\"_ _8\"></span>ro<span class=\"_ _0\"></span> <span class=\"ff7\">nell\u2019eserciz<span class=\"_ _1\"></span>io precedent<span class=\"_ _1\"></span>e)<span class=\"ff3 ls3\">. </span></span><span class=\"ff7\"><span class=\"ff3 ls3\"><span class=\"ls0\"> </span></span></span></div><div class=\"t m0 x3 h4 y9c7 ff3 fs1 fc0 sc0 ls0 ws0\">La <span class=\"_ _8\"></span>voce <span class=\"_ _8\"></span>variazione <span class=\"_ _8\"></span>balance, <span class=\"_ _8\"></span>pari <span class=\"_ _8\"></span>a <span class=\"_ _1\"></span>negativi <span class=\"_ _8\"></span>876 <span class=\"_ _8\"></span>migliaia <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>euro, accog<span class=\"_ _1\"></span>lie <span class=\"_ _8\"></span>gli <span class=\"_ _8\"></span>effetti <span class=\"_ _8\"></span>negativi <span class=\"_ _8\"></span>sulla <span class=\"_ _8\"></span>rideterminazione<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y9c8 ff7 fs1 fc0 sc0 ls0 ws0\">di <span class=\"_ _c\"></span>alcuni <span class=\"_ _d\"></span>balance <span class=\"_ _c\"></span>iscritti <span class=\"_ _d\"></span>nell\u2019esercizio <span class=\"_ _c\"></span>precedente, <span class=\"_ _c\"></span>in <span class=\"_ _c\"></span>conformit\u00e0 <span class=\"_ _d\"></span>alle <span class=\"_ _c\"></span>richieste <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>ENAC <span class=\"_ _c\"></span>e <span class=\"_ _d\"></span>della <span class=\"_ _d\"></span>Commission<span class=\"_ _1\"></span>e<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y9c9 ff7 fs1 fc0 sc0 ls0 ws0\">Europea <span class=\"_ _c\"></span>(1,4 <span class=\"_ _d\"></span>milioni <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>euro) <span class=\"_ _c\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _d\"></span>l\u2019iscrizione <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>balance <span class=\"_ _c\"></span>positivi <span class=\"_ _d\"></span>al <span class=\"_ _c\"></span>f<span class=\"_ _0\"></span>ine <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>tener <span class=\"_ _d\"></span>conto <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>costi <span class=\"_ _c\"></span>sost<span class=\"_ _6\"></span><span class=\"ff3\">enuti <span class=\"_ _c\"></span>e <span class=\"_ _d\"></span>non<span class=\"_ _2b2\"> </span></span><span class=\"ff3\"> </span></div><div class=\"t m0 x3 h4 y9ca ff7 fs1 fc0 sc0 ls0 ws0\">prevedibili all\u2019atto <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>presentazione del <span class=\"_ _0\"></span>piano <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>performance, <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>conformit\u00e0 all\u2019art. <span class=\"_ _0\"></span>28 <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Regolamento <span class=\"_ _0\"></span>UE<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y9cb ff3 fs1 fc0 sc0 ls0 ws0\">2019/317.  </div><div class=\"t m0 x3 h4 y9cc ff7 fs1 fc0 sc0 ls0 ws0\">I <span class=\"_ _8\"></span>balance <span class=\"_ _8\"></span>iscritti <span class=\"_ _8\"></span>nell<span class=\"_ _1\"></span>\u2019esercizio <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>stati <span class=\"_ _8\"></span>att<span class=\"_ _1\"></span>ualizzati<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>arco t<span class=\"_ _8\"></span>emporale <span class=\"_ _8\"></span>coerente <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>Regolam<span class=\"_ _1\"></span>enti <span class=\"_ _8\"></span>UE, <span class=\"_ _8\"></span>mentre<span class=\"_ _2b2\"> </span><span class=\"_ _8\"></span> </div><div class=\"t m0 x3 h4 y146e ff3 fs1 fc0 sc0 ls0 ws0\">la <span class=\"_ _0\"></span>voce <span class=\"_ _0\"></span>utilizzo <span class=\"_ _0\"></span>balance <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>terminale <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>-2 <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>riferita <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span>balance <span class=\"_ _0\"></span>inseriti <span class=\"_ _0\"></span>in <span class=\"_ _6\"></span>tariffa 202<span class=\"_ _0\"></span>4 <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>riguardanti <span class=\"_ _0\"></span>sia <span class=\"_ _0\"></span>la <span class=\"_ _6\"></span>seconda<span class=\"_ _2b2\"> </span><span class=\"_ _8\"></span> </div><div class=\"t m0 x3 h4 y9ce ff3 fs1 fc0 sc0 ls0 ws0\">quota dei bal<span class=\"_ _1\"></span>ance iscritti n<span class=\"_ _1\"></span>el biennio <span class=\"_ _1\"></span>2020-2021 recuperabil<span class=\"_ _1\"></span>e in quote costanti<span class=\"_ _8\"></span> in 5 anni per la p<span class=\"_ _8\"></span>rima e seconda </div></div><div class=\"gs2d\"><table class=\"s w6c8 h52a\" id=\"_faed0229-f556-4aa0-bc5f-58b6d4c9dcb9\"><tr><td></td><td></td><td class=\"c x70b y1fde w6c9 h4fa\"><div class=\"t m50 x1ae h2e8 y1fdd ff6 fsab fc0 sc0 lsf0 ws0\">2024<span class=\"_ _2b2\"> </span></div></td><td class=\"c x70c y1fde w6c9 h4fa\"><div class=\"t m50 x1ae h2e8 y1fdd ff6 fsab fc0 sc0 lsf0 ws0\">2023<span class=\"_ _2b2\"> </span></div></td><td class=\"c x70d y1fdf w6ca h4fa\"><div class=\"t m50 x1ae h2e8 y1fdd ff6 fsab fc0 sc0 ls0 ws0\">Variazio<span class=\"_ _8\"></span>ni<span class=\"_ _2b2\"> </span></div></td><td class=\"c x70e y1fdf w6cb h4d6\"><div class=\"t m50 x1ae h2e8 y1fdd ff4 fsab fc0 sc0 ls0 ws0\">%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1fe1 w6cc h4fe\"><div class=\"t m50 x1ae h2ea y1fe0 ff4 fsab fc0 sc0 ls0 ws0\">R<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>ca<span class=\"_ _6\"></span>vi<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span> te<span class=\"_ _6\"></span>rm<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>n<span class=\"_ _0\"></span>a<span class=\"_ _c\"></span>l<span class=\"_ _6\"></span>e<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x70f y1fe1 w6cd h4fe\"><div class=\"t m50 x1ae h2ea y1fe0 ff4 fsab fc0 sc0 ls0 ws0\">26<span class=\"_ _1\"></span>3.029<span class=\"_ _2b2\"> </span></div></td><td class=\"c x710 y1fe1 w6ce h4fe\"><div class=\"t m50 x1ae h2ea y1fe0 ff4 fsab fc0 sc0 ls0 ws0\">24<span class=\"_ _8\"></span>0.981<span class=\"_ _2b2\"> </span></div></td><td class=\"c x711 y1fe1 w6cf h4fe\"><div class=\"t m50 x1ae h2ea y1fe0 ff4 fsab fc0 sc0 ls0 ws0\">22.048<span class=\"_ _2b2\"> </span></div></td><td class=\"c x712 y1fe1 w6d0 h4fe\"><div class=\"t m50 x1ae h2ea y1fe0 ff4 fsab fc0 sc0 ls0 ws0\">9,1%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1fe2 w6d1 h4fe\"><div class=\"t m50 x1ae h2ea y1fe0 ff4 fsab fc0 sc0 ls0 ws0\">Es<span class=\"_ _c\"></span>e<span class=\"_ _6\"></span>n<span class=\"_ _6\"></span>zi<span class=\"_ _c\"></span>o<span class=\"_ _6\"></span>n<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span> d<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span> te<span class=\"_ _c\"></span>r<span class=\"_ _8\"></span>m<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>n<span class=\"_ _0\"></span>a<span class=\"_ _c\"></span>l<span class=\"_ _c\"></span>e<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x713 y1fe2 w6d2 h4fe\"><div class=\"t m50 x1ae h2ea y1fe0 ff4 fsab fc0 sc0 ls0 ws0\">2.470<span class=\"_ _2b2\"> </span></div></td><td class=\"c x714 y1fe2 w6d3 h4fe\"><div class=\"t m50 x1ae h2ea y1fe0 ff4 fsab fc0 sc0 ls0 ws0\">2.57<span class=\"_ _1\"></span>0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x715 y1fe2 w6d4 h4fe\"><div class=\"t m50 x1ae h2ea y1fe0 ff4 fsab fc0 sc0 ls0 ws0\">(100)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x716 y1fe2 w6d5 h4fe\"><div class=\"t m50 x1ae h2ea y1fe0 ff4 fsab fc0 sc0 ls0 ws0\">-<span class=\"_ _0\"></span>3,9%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td class=\"c x717 y1fe3 w6d6 h4f1\"><div class=\"t m50 x1ae h2ea y1fe0 ff12 fsab fc0 sc0 ls0 ws0\">S<span class=\"_ _8\"></span>ubtota<span class=\"_ _8\"></span>l<span class=\"_ _0\"></span>e<span class=\"_ _2b2\"> </span></div></td><td class=\"c x718 y1fe3 w6d7 h4f1\"><div class=\"t m50 x1ae h2ea y1fe0 ff12 fsab fc0 sc0 ls0 ws0\">265.4<span class=\"_ _8\"></span>99<span class=\"_ _2b2\"> </span></div></td><td class=\"c x719 y1fe3 w6d8 h4f1\"><div class=\"t m50 x1ae h2ea y1fe0 ff12 fsab fc0 sc0 ls0 ws0\">243.551<span class=\"_ _2b2\"> </span></div></td><td class=\"c x71a y1fe3 w6cf h4f1\"><div class=\"t m50 x1ae h2ea y1fe0 ff12 fsab fc0 sc0 ls0 ws0\">21.948<span class=\"_ _2b2\"> </span></div></td><td class=\"c x71b y1fe3 w6d0 h4fe\"><div class=\"t m50 x1ae h2ea y1fe0 ff4 fsab fc0 sc0 ls0 ws0\">9,0%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1fe4 w6d9 h4fe\"><div class=\"t m50 x1ae h2ea y1fe0 ff4 fsab fc0 sc0 ls0 ws0\">B<span class=\"_ _0\"></span>a<span class=\"_ _c\"></span>l<span class=\"_ _6\"></span>a<span class=\"_ _c\"></span>n<span class=\"_ _6\"></span>ce<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e<span class=\"_ _c\"></span>l<span class=\"_ _6\"></span>l<span class=\"_ _c\"></span>'<span class=\"_ _0\"></span>a<span class=\"_ _c\"></span>n<span class=\"_ _0\"></span>n<span class=\"_ _6\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _6\"></span>i<span class=\"_ _c\"></span> te<span class=\"_ _6\"></span>rm<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>n<span class=\"_ _0\"></span>a<span class=\"_ _c\"></span>l<span class=\"_ _6\"></span>e<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x71c y1fe4 w6da h4fe\"><div class=\"t m50 x1ae h2ea y1fe0 ff4 fsab fc0 sc0 ls0 ws0\">4.766<span class=\"_ _2b2\"> </span></div></td><td class=\"c x71d y1fe4 w6db h4fe\"><div class=\"t m50 x1ae h2ea y1fe0 ff4 fsab fc0 sc0 ls0 ws0\">15.032<span class=\"_ _2b2\"> </span></div></td><td class=\"c x71e y1fe4 w6dc h4fe\"><div class=\"t m50 x1ae h2ea y1fe0 ff4 fsab fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>10.26<span class=\"_ _1\"></span>6)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x71f y1fe4 w6dd h4fe\"><div class=\"t m50 x1ae h2ea y1fe0 ff4 fsab fc0 sc0 ls0 ws0\">-68,3%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1fe6 w6de h4d6\"><div class=\"t m50 x1ae h2ea y1fe5 ff4 fsab fc0 sc0 ls0 ws0\">Attu<span class=\"_ _0\"></span>a<span class=\"_ _c\"></span>l<span class=\"_ _c\"></span>i<span class=\"_ _6\"></span>z<span class=\"_ _0\"></span>z<span class=\"_ _0\"></span>a<span class=\"_ _c\"></span>zi<span class=\"_ _c\"></span>o<span class=\"_ _0\"></span>n<span class=\"_ _6\"></span>e<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>b<span class=\"_ _6\"></span>a<span class=\"_ _c\"></span>l<span class=\"_ _6\"></span>a<span class=\"_ _c\"></span>n<span class=\"_ _0\"></span>ce<span class=\"_ _c\"></span> d<span class=\"_ _0\"></span>e<span class=\"_ _c\"></span>l<span class=\"_ _6\"></span>l<span class=\"_ _c\"></span>'<span class=\"_ _0\"></span>a<span class=\"_ _c\"></span>n<span class=\"_ _0\"></span>n<span class=\"_ _6\"></span>o<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x720 y1fe6 w6df h4d6\"><div class=\"t m50 x1ae h2ea y1fe5 ff4 fsab fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>207)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x721 y1fe6 w6e0 h4d6\"><div class=\"t m50 x1ae h2ea y1fe5 ff4 fsab fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>555)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x722 y1fe6 w6e1 h4d6\"><div class=\"t m50 x1ae h2ea y1fe5 ff4 fsab fc0 sc0 lsf0 ws0\">348<span class=\"_ _2b2\"> </span></div></td><td class=\"c x723 y1fe6 w6e2 h4d6\"><div class=\"t m50 x1ae h2ea y1fe5 ff4 fsab fc0 sc0 ls0 ws0\">-<span class=\"_ _0\"></span>62,7%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1fe7 w6e3 h4d6\"><div class=\"t m50 x1ae h2ea y1fe5 ff4 fsab fc0 sc0 ls0 ws0\">Va<span class=\"_ _c\"></span>ri<span class=\"_ _6\"></span>a<span class=\"_ _c\"></span>zi<span class=\"_ _c\"></span>o<span class=\"_ _0\"></span>n<span class=\"_ _6\"></span>e<span class=\"_ _c\"></span> b<span class=\"_ _0\"></span>a<span class=\"_ _c\"></span>l<span class=\"_ _c\"></span>a<span class=\"_ _6\"></span>n<span class=\"_ _6\"></span>ce<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x724 y1fe7 w6d4 h4d6\"><div class=\"t m50 x1ae h2ea y1fe5 ff4 fsab fc0 sc0 ls0 ws0\">(876)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x725 y1fe7 w6e0 h4d6\"><div class=\"t m50 x1ae h2ea y1fe5 ff4 fsab fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>350)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x726 y1fe7 w6e0 h4d6\"><div class=\"t m50 x1ae h2ea y1fe5 ff4 fsab fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>526)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x727 y1fe7 w6e4 h4d6\"><div class=\"t m50 x1ae h2ea y1fe5 ff4 fsab fc0 sc0 ls0 ws0\">n<span class=\"_ _0\"></span>.a<span class=\"_ _c\"></span>.<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1fe8 w6e5 h4d6\"><div class=\"t m50 x1ae h2ea y1fe5 ff4 fsab fc0 sc0 ls0 ws0\">Uti<span class=\"_ _c\"></span>l<span class=\"_ _c\"></span>i<span class=\"_ _6\"></span>z<span class=\"_ _0\"></span>zo<span class=\"_ _6\"></span> <span class=\"_ _0\"></span>b<span class=\"_ _6\"></span>a<span class=\"_ _c\"></span>l<span class=\"_ _6\"></span>a<span class=\"_ _c\"></span>n<span class=\"_ _0\"></span>ce<span class=\"_ _c\"></span> d<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span> te<span class=\"_ _c\"></span>r<span class=\"_ _1\"></span>m<span class=\"_ _0\"></span>i<span class=\"_ _c\"></span>n<span class=\"_ _0\"></span>a<span class=\"_ _c\"></span>l<span class=\"_ _6\"></span>e<span class=\"_ _c\"></span> n<span class=\"_ _6\"></span>-2<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x728 y1fe8 w6e6 h4d6\"><div class=\"t m50 x1ae h2ea y1fe5 ff4 fsab fc0 sc0 ls0 ws0\">(24.631<span class=\"_ _8\"></span>)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x729 y1fe8 w6e7 h4d6\"><div class=\"t m50 x1ae h2ea y1fe5 ff4 fsab fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>23.250)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x72a y1fe8 w6e8 h4d6\"><div class=\"t m50 x1ae h2ea y1fe5 ff4 fsab fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>1.381)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x72b y1fe8 w6d0 h4d6\"><div class=\"t m50 x1ae h2ea y1fe5 ff4 fsab fc0 sc0 ls0 ws0\">5,9%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td class=\"c x717 y1fe9 w6d6 h4f1\"><div class=\"t m50 x1ae h2ea y1fe5 ff12 fsab fc0 sc0 ls0 ws0\">S<span class=\"_ _8\"></span>ubtota<span class=\"_ _8\"></span>l<span class=\"_ _0\"></span>e<span class=\"_ _2b2\"> </span></div></td><td class=\"c x718 y1fe9 w6dc h4f1\"><div class=\"t m50 x1ae h2ea y1fe5 ff12 fsab fc0 sc0 ls0 ws0\">(20.948)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x72c y1fe9 w6e9 h4f1\"><div class=\"t m50 x1ae h2ea y1fe5 ff12 fsab fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>9.123)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x72d y1fe9 w6ea h4f1\"><div class=\"t m50 x1ae h2ea y1fe5 ff12 fsab fc0 sc0 ls0 ws0\">(11.82<span class=\"_ _8\"></span>5)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x72e y1fe9 w6eb h4d6\"><div class=\"t m50 x1ae h2ea y1fe5 ff4 fsab fc0 sc0 ls0 ws0\">n<span class=\"_ _6\"></span>.a<span class=\"_ _c\"></span>.<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1fea w6ec h510\"><div class=\"t m50 x1ae h2e8 y1fdd ff6 fsab fc0 sc0 ls0 ws0\">To<span class=\"_ _8\"></span>tale <span class=\"_ _0\"></span>ricavi <span class=\"_ _0\"></span>d<span class=\"_ _8\"></span>i <span class=\"_ _0\"></span>termin<span class=\"_ _8\"></span>ale <span class=\"_ _0\"></span>co<span class=\"_ _8\"></span>n balan<span class=\"_ _8\"></span>ce<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x72f y1fea w6ed h510\"><div class=\"t m50 x1ae h2e8 y1fdd ff6 fsab fc0 sc0 ls0 ws0\">244.<span class=\"_ _8\"></span>551<span class=\"_ _2b2\"> </span></div></td><td class=\"c x730 y1fea w6ee h510\"><div class=\"t m50 x1ae h2e8 y1fdd ff6 fsab fc0 sc0 ls0 ws0\">2<span class=\"_ _1\"></span>34.<span class=\"_ _8\"></span>428<span class=\"_ _2b2\"> </span></div></td><td class=\"c x731 y1fea w6ef h510\"><div class=\"t m50 x1ae h2e8 y1fdd ff6 fsab fc0 sc0 ls0 ws0\">10.123<span class=\"_ _2b2\"> </span></div></td><td class=\"c x732 y1fea w6f0 h510\"><div class=\"t m50 x1ae h2e8 y1fdd ff6 fsab fc0 sc0 lsf0 ws0\">4,3%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x733 y1da3 w6f1 h52b\"><div class=\"t m50 x1ae h2eb y1e24 ff12 fsac fc0 sc0 ls0 ws0\">(<span class=\"_ _1\"></span>mi<span class=\"_ _6\"></span>gl<span class=\"_ _6\"></span>i<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span> e<span class=\"_ _8\"></span>u<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>)<span class=\"_ _2b2\"> </span></div></td></tr></table></div>zona di <span class=\"_ _0\"></span>tariffazione e <span class=\"_ _0\"></span>in 7 <span class=\"_ _0\"></span>anni <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>la terza, che <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>balance <span class=\"_ _0\"></span>iscritti ne<span class=\"_ _0\"></span>l 2023 <span class=\"_ _0\"></span><span class=\"ff7\">con rigiro <span class=\"_ _0\"></span>nell\u2019esercizio per un <span class=\"_ _0\"></span>valore<span class=\"_ _2b2\"> </span></span>complessivo pari a <span class=\"_ _8\"></span>ne<span class=\"_ _0\"></span>gativi <span class=\"_ _8\"></span>2<span class=\"_ _0\"></span>4,6 milioni di euro<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span> I <span class=\"_ _0\"></span><span class=\"fcf ls0\">Ricavi da <span class=\"_ _0\"></span>mercato <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>regolamentato <span class=\"fc0\">si <span class=\"_ _0\"></span>attestano <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>49,3 <span class=\"_ _0\"></span><span class=\"lseb\">mi</span>lioni di <span class=\"_ _0\"></span>euro <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>risultano <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>incremento del <span class=\"_ _0\"></span><span class=\"ls40\">14</span>,<span class=\"_ _0\"></span>4%,<span class=\"_ _2b2\"> </span></span></span>rispetto <span class=\"_ _8\"></span>all\u2019esercizio pr<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>cedente, <span class=\"_ _8\"></span>principalmente <span class=\"_ _8\"></span>per i s<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>guenti <span class=\"_ _8\"></span>progetti r<span class=\"_ _1\"></span>ealizzati <span class=\"_ _8\"></span>nel corso <span class=\"_ _8\"></span>del 2024: <span class=\"_ _8\"></span>l\u2019<span class=\"_ _0\"></span><span class=\"ff3\">attivit\u00e0 <span class=\"_ _8\"></span>di<span class=\"_ _2b2\"> </span></span>consulenza <span class=\"_ _8\"></span>aeronautica <span class=\"_ _8\"></span>per lo <span class=\"_ _8\"></span>sviluppo d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>l pia<span class=\"_ _8\"></span>no nazio<span class=\"_ _8\"></span>nale per <span class=\"_ _8\"></span>la navigazion<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> a<span class=\"_ _8\"></span>erea in <span class=\"_ _8\"></span>Arabia <span class=\"_ _1\"></span>Saudita <span class=\"_ _8\"></span>concepito<span class=\"_ _2b2\"> </span>come <span class=\"_ _0\"></span>il <span class=\"_ _6\"></span>principale documento <span class=\"_ _6\"></span>di <span class=\"_ _0\"></span>pianificazione <span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>riferi<span class=\"_ _8\"></span>mento <span class=\"_ _6\"></span>per <span class=\"_ _0\"></span>la <span class=\"_ _6\"></span>modernizzazi<span class=\"_ _1\"></span>one <span class=\"_ _0\"></span>dei <span class=\"_ _6\"></span>servizi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>navigazione<span class=\"_ _2b2\"> </span>aerea, <span class=\"_ _8\"></span>documento <span class=\"_ _8\"></span>approvat<span class=\"_ _8\"></span>o <span class=\"_ _1\"></span>ed <span class=\"_ _1\"></span>ufficializz<span class=\"_ _8\"></span>ato <span class=\"_ _1\"></span>nel <span class=\"_ _8\"></span>mese <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>lu<span class=\"ff7\">glio <span class=\"_ _8\"></span>2024; <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>progetto <span class=\"_ _8\"></span>per <span class=\"_ _1\"></span>la <span class=\"_ _8\"></span>fornitura <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>l\u2019installazi<span class=\"_ _1\"></span>one<span class=\"_ _2b2\"> </span></span>di un nuovo radar presso la<span class=\"_ _8\"></span> Base aerea di Sigonella formalizz<span class=\"_ _8\"></span>ato tra un gruppo di imprese guidato da ENAV c<span class=\"_ _8\"></span>on<span class=\"_ _2b2\"> </span>Techno <span class=\"_ _0\"></span>S<span class=\"_ _0\"></span>ky <span class=\"_ _0\"></span>e <span class=\"_ _c\"></span>L<span class=\"_ _1\"></span>eonardo <span class=\"_ _0\"></span>verso <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>societ\u00e0 <span class=\"_ _6\"></span>Teledife <span class=\"_ _0\"></span>(Direzione <span class=\"_ _0\"></span>I<span class=\"_ _0\"></span>nformatica <span class=\"_ _0\"></span>Telematica <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>Tecn<span class=\"_ _0\"></span>ologie <span class=\"_ _6\"></span>Avanzate <span class=\"_ _0\"></span>del<span class=\"_ _2b2\"> </span>Ministero <span class=\"_ _8\"></span>della<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>Difesa) <span class=\"_ _16\"></span>per <span class=\"_ _8\"></span>potenziare <span class=\"_ _8\"></span>la <span class=\"_ _16\"></span>s<span class=\"_ _0\"></span>orveglianza<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>aerea <span class=\"_ _16\"></span>sia <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>ambito <span class=\"_ _8\"></span>militar<span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>civile <span class=\"_ _8\"></span>dalla <span class=\"_ _16\"></span>base <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>Sigonella<span class=\"_ _2b2\"> </span>dove <span class=\"_ _c\"></span>presta <span class=\"_ _c\"></span>s<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rvizio <span class=\"_ _c\"></span>l\u2019Aero<span class=\"_ _8\"></span>nautica <span class=\"_ _c\"></span>Militare; <span class=\"_ _c\"></span>il <span class=\"_ _c\"></span>prog<span class=\"_ _1\"></span>etto <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>ammod<span class=\"_ _8\"></span>ernamento <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>adeguam<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nto <span class=\"_ _c\"></span>tecnologico<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>dei<span class=\"_ _2b2\"> </span>sistemi di r<span class=\"ff7\">adionavigazi<span class=\"_ _8\"></span>one e<span class=\"_ _0\"></span> comunicazione per il cont<span class=\"_ _8\"></span>ro<span class=\"_ _0\"></span>llo del traffico aereo per l<span class=\"_ _1\"></span>\u2019aeroporto internazional<span class=\"_ _8\"></span>e <span class=\"_ _0\"></span>di<span class=\"_ _2b2\"> </span></span>Asmara <span class=\"_ _f\"> </span>e <span class=\"_ _f\"> </span>Massawa <span class=\"_ _13\"> </span>formalizzato <span class=\"_ _13\"> </span>con <span class=\"_ _e\"> </span>il <span class=\"_ _f\"> </span>cliente <span class=\"_ _f\"> </span>eritreo <span class=\"_ _f\"> </span>AIAA <span class=\"_ _f\"> </span>(Asmara <span class=\"_ _f\"> </span>Inter<span class=\"_ _1\"></span>national <span class=\"_ _13\"> </span>Airp<span class=\"_ _0\"></span>ort <span class=\"_ _f\"> </span>Authority<span class=\"_ _1\"></span>);<span class=\"_ _2b2\"> </span>l\u2019ammoderna<span class=\"_ _1\"></span>mento <span class=\"_ _40\"> </span>dei <span class=\"_ _40\"> </span>sistemi <span class=\"_ _4\"> </span>di <span class=\"_ _40\"> </span>atterraggio <span class=\"_ _4\"> </span>strumentali <span class=\"_ _40\"> </span>di <span class=\"_ _40\"> </span>precisione <span class=\"_ _4\"> </span>(ILS) <span class=\"_ _40\"> </span>per <span class=\"_ _40\"> </span>l\u2019aeroporto <span class=\"_ _4\"> </span>militare <span class=\"_ _40\"> </span>di<span class=\"_ _2b2\"> </span>Decimomannu se<span class=\"_ _1\"></span>de di addestram<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nto dei piloti ital<span class=\"_ _8\"></span>iani e s<span class=\"_ _0\"></span>tranieri da <span class=\"_ _1\"></span>parte dell\u2019Ae<span class=\"_ _1\"></span>ronautica Milita<span class=\"_ _1\"></span>re Italiana; la<span class=\"_ _2b2\"> </span>fornitura <span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>l\u2019installazi<span class=\"_ _1\"></span>one <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>sistema <span class=\"_ _6\"></span><span class=\"ff2\">Aeronautical <span class=\"_ _0\"></span>Information <span class=\"_ _0\"></span>Management <span class=\"_ _0\"></span><span class=\"ff3\">(<span class=\"_ _0\"></span>AIM) <span class=\"_ _0\"></span></span></span>per <span class=\"_ _6\"></span>l\u2019Inst<span class=\"ff3\">ituto <span class=\"_ _6\"></span>Dominica<span class=\"_ _8\"></span>no<span class=\"_ _2b2\"> </span></span>de  Avia<span class=\"_ _1\"></span>cion  Ci<span class=\"_ _8\"></span>vil;  la <span class=\"_ _b\"> </span>f<span class=\"_ _0\"></span>ornitura  d<span class=\"_ _1\"></span>el  nuovo<span class=\"_ _8\"></span>  sistema <span class=\"_ _7\"> </span>di <span class=\"_ _7\"> </span>gestione <span class=\"_ _7\"> </span>delle  inf<span class=\"_ _1\"></span>ormazioni<span class=\"_ _8\"></span>  aeronautiche <span class=\"_ _7\"> </span>denominato<span class=\"_ _2b2\"> </span>\u201cCronos\u201d<span class=\"ff3\"> <span class=\"_ _8\"></span>e del <span class=\"_ _8\"></span>sistema <span class=\"_ _8\"></span>AMHS <span class=\"_ _1\"></span>(Aeronautical <span class=\"_ _8\"></span>Message <span class=\"_ _8\"></span>Handling <span class=\"_ _8\"></span>System) <span class=\"_ _8\"></span>per il <span class=\"_ _8\"></span>cliente <span class=\"_ _8\"></span>Fiji Airpo<span class=\"_ _8\"></span>rts LTD; <span class=\"_ _8\"></span>il p<span class=\"_ _1\"></span>rogetto<span class=\"_ _2b2\"> </span></span>per <span class=\"_ _d\"> </span>la <span class=\"_ _d\"></span>fornitura <span class=\"_ _d\"></span>del <span class=\"_ _d\"></span>sistema <span class=\"_ _d\"></span>AIM <span class=\"_ _4d\"> </span>ad <span class=\"_ _d\"></span>Abu <span class=\"_ _d\"></span>Dhabi; <span class=\"_ _d\"></span>le <span class=\"_ _4d\"> </span>attivit\u00e0<span class=\"_ _8\"></span> <span class=\"_ _4d\"> </span>di <span class=\"_ _4d\"> </span><span class=\"ff2\">f<span class=\"_ _0\"></span>light <span class=\"_ _d\"></span>inspection <span class=\"_ _c\"></span>and <span class=\"_ _4d\"> </span>validation</span> <span class=\"_ _d\"></span>in <span class=\"_ _4d\"> </span>Kenya <span class=\"_ _c\"></span>ed <span class=\"_ _4d\"> </span>in<span class=\"_ _2b2\"> </span>Romania.    Si <span class=\"_ _8\"></span>riporta <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>seguito <span class=\"_ _8\"></span>l\u2019evidenza<span class=\"_ _8\"></span> della<span class=\"_ _8\"></span> disagg<span class=\"_ _8\"></span>regazione <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>ricavi <span class=\"_ _8\"></span>da <span class=\"_ _8\"></span>mercato <span class=\"_ _8\"></span>non <span class=\"_ _8\"></span>regolamentato <span class=\"_ _16\"></span>per ti<span class=\"_ _8\"></span>po <span class=\"_ _8\"></span>di <span class=\"_ _1\"></span>attivit\u00e0.<table class=\"s w6f2 h52c\" id=\"_d09e7b5f-a5c8-4601-9ed1-d08ed64df4b4\"><tr><td></td><td class=\"c x6c1 y1fec w6f3 h510\"><div class=\"t m51 x1ae h2ed y1feb ff6 fsad fc0 sc0 lsf2 ws0\">2024<span class=\"_ _2b2\"> </span></div></td><td class=\"c x734 y1fec w6f3 h510\"><div class=\"t m51 x1ae h2ed y1feb ff6 fsad fc0 sc0 lsf2 ws0\">2023<span class=\"_ _2b2\"> </span></div></td><td class=\"c x735 y1fec w6f4 h510\"><div class=\"t m51 x1ae h2ed y1feb ff6 fsad fc0 sc0 ls0 ws0\">Va<span class=\"_ _8\"></span>riazioni<span class=\"_ _2b2\"> </span></div></td><td class=\"c x736 y1fec w6f5 h510\"><div class=\"t m51 x1ae h2ed y1feb ff6 fsad fc0 sc0 ls0 ws0\">%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x737 y1fed w6f6 h510\"><div class=\"t m51 x1ae h2ed y1feb ff6 fsad fc0 sc0 ls0 ws0\">R<span class=\"_ _1\"></span>ica<span class=\"_ _1\"></span>vi da<span class=\"_ _8\"></span> m<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>rc<span class=\"_ _8\"></span>ato<span class=\"_ _8\"></span> non <span class=\"_ _8\"></span>regolamenta<span class=\"_ _8\"></span>to<span class=\"_ _2b2\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x737 y1fee w6f7 h4d6\"><div class=\"t m51 x1ae h2ef y1f59 ff4 fsad fc0 sc0 ls0 ws0\">V<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ndi<span class=\"_ _0\"></span>ta di li<span class=\"_ _0\"></span>ce<span class=\"_ _0\"></span>nze<span class=\"_ _0\"></span> e prestazi<span class=\"_ _0\"></span>oni<span class=\"_ _6\"></span> <span class=\"_ _1\"></span>di<span class=\"_ _0\"></span> servi<span class=\"_ _0\"></span>zi<span class=\"_ _2b2\"> </span></div></td><td class=\"c x738 y1fee w6f8 h4d6\"><div class=\"t m51 x1ae h2ef y1f59 ff4 fsad fc0 sc0 ls0 ws0\">2<span class=\"_ _8\"></span>4.2<span class=\"_ _8\"></span>70<span class=\"_ _2b2\"> </span></div></td><td class=\"c x739 y1fee w6f8 h4d6\"><div class=\"t m51 x1ae h2ef y1f59 ff4 fsad fc0 sc0 ls0 ws0\">2<span class=\"_ _8\"></span>0.1<span class=\"_ _8\"></span>66<span class=\"_ _2b2\"> </span></div></td><td class=\"c x73a y1fee w6f9 h4d6\"><div class=\"t m51 x1ae h2ef y1f59 ff4 fsad fc0 sc0 ls0 ws0\">4.1<span class=\"_ _8\"></span>0<span class=\"_ _8\"></span>4<span class=\"_ _2b2\"> </span></div></td><td class=\"c x423 y1fef w1f0 h2f0\"><div class=\"t m51 x12a h2ef y1488 ff4 fsad fc0 sc0 ls0 ws0\">2<span class=\"_ _8\"></span>0,4<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x737 y1ff0 w6fa h4d6\"><div class=\"t m51 x1ae h2ef y1f59 ff4 fsad fc0 sc0 ls0 ws0\">Radiomi<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ure<span class=\"_ _2b2\"> </span></div></td><td class=\"c x73b y1ff0 w6f9 h4d6\"><div class=\"t m51 x1ae h2ef y1f59 ff4 fsad fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>.85<span class=\"_ _8\"></span>1<span class=\"_ _2b2\"> </span></div></td><td class=\"c x73c y1ff0 w6f9 h4d6\"><div class=\"t m51 x1ae h2ef y1f59 ff4 fsad fc0 sc0 ls0 ws0\">1.4<span class=\"_ _8\"></span>6<span class=\"_ _8\"></span>3<span class=\"_ _2b2\"> </span></div></td><td class=\"c x73d y1ff0 w6fb h4d6\"><div class=\"t m51 x1ae h2ef y1f59 ff4 fsad fc0 sc0 lsf2 ws0\">388<span class=\"_ _2b2\"> </span></div></td><td class=\"c x423 y1ff1 w1f0 h2f0\"><div class=\"t m51 x12a h2ef y148b ff4 fsad fc0 sc0 ls0 ws0\">2<span class=\"_ _8\"></span>6,5<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x737 y1ff2 w6fc h4d6\"><div class=\"t m51 x1ae h2ef y1f59 ff4 fsad fc0 sc0 ls0 ws0\">Consul<span class=\"_ _0\"></span>e<span class=\"_ _6\"></span>nza <span class=\"_ _8\"></span>ae<span class=\"_ _0\"></span>ronautica<span class=\"_ _2b2\"> </span></div></td><td class=\"c x73e y1ff2 w6fd h4d6\"><div class=\"t m51 x1ae h2ef y1f59 ff4 fsad fc0 sc0 ls0 ws0\">7<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>1<span class=\"_ _8\"></span>51<span class=\"_ _2b2\"> </span></div></td><td class=\"c x73f y1ff2 w6fe h4d6\"><div class=\"t m51 x1ae h2ef y1f59 ff4 fsad fc0 sc0 ls0 ws0\">8<span class=\"_ _1\"></span>.73<span class=\"_ _8\"></span>8<span class=\"_ _2b2\"> </span></div></td><td class=\"c x740 y1ff2 w6ff h4d6\"><div class=\"t m51 x1ae h2ef y1f59 ff4 fsad fc0 sc0 ls0 ws0\">(1.5<span class=\"_ _8\"></span>8<span class=\"_ _8\"></span>7)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x423 y1ff3 w1f0 h2f0\"><div class=\"t m51 x103 h2ef y148e ff4 fsad fc0 sc0 ls0 ws0\">-18<span class=\"_ _8\"></span>,2%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x737 y1ff4 w700 h4d6\"><div class=\"t m51 x1ae h2ef y1f59 ff4 fsad fc0 sc0 ls0 ws0\">Se<span class=\"_ _0\"></span>rvi<span class=\"_ _0\"></span>zi<span class=\"_ _0\"></span> tecni<span class=\"_ _0\"></span>ci e di<span class=\"_ _0\"></span> inge<span class=\"_ _0\"></span>gne<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>a<span class=\"_ _2b2\"> </span></div></td><td class=\"c x741 y1ff4 w701 h4d6\"><div class=\"t m51 x1ae h2ef y1f59 ff4 fsad fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>2<span class=\"_ _8\"></span>.19<span class=\"_ _8\"></span>2<span class=\"_ _2b2\"> </span></div></td><td class=\"c x742 y1ff4 w6f9 h4d6\"><div class=\"t m51 x1ae h2ef y1f59 ff4 fsad fc0 sc0 ls0 ws0\">9.1<span class=\"_ _8\"></span>3<span class=\"_ _8\"></span>4<span class=\"_ _2b2\"> </span></div></td><td class=\"c x743 y1ff4 w702 h4d6\"><div class=\"t m51 x1ae h2ef y1f59 ff4 fsad fc0 sc0 ls0 ws0\">3.0<span class=\"_ _8\"></span>5<span class=\"_ _8\"></span>8<span class=\"_ _2b2\"> </span></div></td><td class=\"c x423 y1ff5 w1f0 h2f0\"><div class=\"t m51 x12a h2ef y148e ff4 fsad fc0 sc0 ls0 ws0\">3<span class=\"_ _8\"></span>3,5<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x737 y1ff6 w703 h4d6\"><div class=\"t m51 x1ae h2ef y1f59 ff4 fsad fc0 sc0 ls0 ws0\">Se<span class=\"_ _0\"></span>rvi<span class=\"_ _0\"></span>zi<span class=\"_ _0\"></span> per U<span class=\"_ _8\"></span>nmanne<span class=\"_ _0\"></span>d Ae<span class=\"_ _0\"></span>rial<span class=\"_ _0\"></span> Ve<span class=\"_ _0\"></span>hi<span class=\"_ _0\"></span>cl<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s<span class=\"_ _2b2\"> </span></div></td><td class=\"c x744 y1ff6 w704 h4d6\"><div class=\"t m51 x1ae h2ef y1f59 ff4 fsad fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>1<span class=\"_ _8\"></span>47<span class=\"_ _2b2\"> </span></div></td><td class=\"c x745 y1ff6 w6fb h4d6\"><div class=\"t m51 x1ae h2ef y1f59 ff4 fsad fc0 sc0 lsf2 ws0\">803<span class=\"_ _2b2\"> </span></div></td><td class=\"c x746 y1ff6 w6fb h4d6\"><div class=\"t m51 x1ae h2ef y1f59 ff4 fsad fc0 sc0 lsf2 ws0\">344<span class=\"_ _2b2\"> </span></div></td><td class=\"c x423 y1ff7 w1f0 h2f0\"><div class=\"t m51 x12a h2ef y148e ff4 fsad fc0 sc0 ls0 ws0\">4<span class=\"_ _8\"></span>2,8<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x737 y1ff8 w705 h4d6\"><div class=\"t m51 x1ae h2ef y1f59 ff4 fsad fc0 sc0 ls0 ws0\">Formazione<span class=\"_ _2b2\"> </span></div></td><td class=\"c x747 y1ff8 w6fb h4d6\"><div class=\"t m51 x1ae h2ef y1f59 ff4 fsad fc0 sc0 lsf2 ws0\">130<span class=\"_ _2b2\"> </span></div></td><td class=\"c x748 y1ff8 w6fb h4d6\"><div class=\"t m51 x1ae h2ef y1f59 ff4 fsad fc0 sc0 lsf2 ws0\">131<span class=\"_ _2b2\"> </span></div></td><td class=\"c x749 y1ff8 w706 h4d6\"><div class=\"t m51 x1ae h2ef y1f59 ff4 fsad fc0 sc0 ls0 ws0\">(1)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x423 y1ff9 w1f0 h2f0\"><div class=\"t m51 x41 h2ef y148e ff4 fsad fc0 sc0 ls0 ws0\">-0,8<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x737 y1ffa w707 h4d6\"><div class=\"t m51 x1ae h2ef y1f59 ff4 fsad fc0 sc0 ls0 ws0\">Al<span class=\"_ _0\"></span>tri<span class=\"_ _0\"></span> r<span class=\"_ _8\"></span>i<span class=\"_ _0\"></span>cavi<span class=\"_ _2b2\"> </span></div></td><td class=\"c x74a y1ffa w6f9 h4d6\"><div class=\"t m51 x1ae h2ef y1f59 ff4 fsad fc0 sc0 ls0 ws0\">2<span class=\"_ _8\"></span>.5<span class=\"_ _8\"></span>31<span class=\"_ _2b2\"> </span></div></td><td class=\"c x74b y1ffa w6fe h4d6\"><div class=\"t m51 x1ae h2ef y1f59 ff4 fsad fc0 sc0 ls0 ws0\">2<span class=\"_ _1\"></span>.63<span class=\"_ _8\"></span>2<span class=\"_ _2b2\"> </span></div></td><td class=\"c x74c y1ffa w708 h4d6\"><div class=\"t m51 x1ae h2ef y1f59 ff4 fsad fc0 sc0 ls0 ws0\">(10<span class=\"_ _8\"></span>1<span class=\"_ _8\"></span>)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x423 y1ffb w1f0 h2f0\"><div class=\"t m51 x41 h2ef y148e ff4 fsad fc0 sc0 ls0 ws0\">-3,8<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y1ffc w709 h510\"><div class=\"t m51 x1ae h2ed y1feb ff6 fsad fc0 sc0 ls0 ws0\">T<span class=\"_ _1\"></span>ota<span class=\"_ _8\"></span>l<span class=\"_ _0\"></span>e rica<span class=\"_ _8\"></span>vi da<span class=\"_ _8\"></span> merc<span class=\"_ _8\"></span>ato <span class=\"_ _8\"></span>non <span class=\"_ _8\"></span>re<span class=\"_ _0\"></span>golam<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nta<span class=\"_ _8\"></span>to<span class=\"_ _2b2\"> </span></div></td><td class=\"c x74d y1ffc w70a h510\"><div class=\"t m51 x1ae h2ed y1feb ff6 fsad fc0 sc0 ls0 ws0\">4<span class=\"_ _8\"></span>9.2<span class=\"_ _8\"></span>7<span class=\"_ _8\"></span>2<span class=\"_ _2b2\"> </span></div></td><td class=\"c x74e y1ffc w70b h510\"><div class=\"t m51 x1ae h2ed y1feb ff6 fsad fc0 sc0 ls0 ws0\">4<span class=\"_ _8\"></span>3.0<span class=\"_ _8\"></span>6<span class=\"_ _8\"></span>7<span class=\"_ _2b2\"> </span></div></td><td class=\"c x74f y1ffc w70c h510\"><div class=\"t m51 x1ae h2ed y1feb ff6 fsad fc0 sc0 ls0 ws0\">6<span class=\"_ _8\"></span>.20<span class=\"_ _8\"></span>5<span class=\"_ _2b2\"> </span></div></td><td class=\"c x750 y1ffc w70d h510\"><div class=\"t m51 x1ae h2ed y1feb ff6 fsad fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>4,4<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x70a y1da3 w70e h52d\"><div class=\"t m51 x1ae h2f1 y1ffd ff12 fsae fc0 sc0 ls0 ws0\">(migliaia<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>i euro)</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-601": {
   "value": "26.<span class=\"ffa ls0\"> <span class=\"_ _113\"> </span><span class=\"ff3\">Altri ric<span class=\"_ _0\"></span>avi e proventi ope<span class=\"_ _1\"></span>rativi </span></span>Gli <span class=\"_ _0\"></span>altri <span class=\"_ _0\"></span>ricavi <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>oventi <span class=\"_ _0\"></span>operativi <span class=\"_ _0\"></span>ammontano a <span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>9.130 migliaia <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>eur<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>incremento <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>642 <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>euro,<span class=\"_ _2b2\"> </span>rispetto <span class=\"_ _8\"></span><span class=\"ff7\">al <span class=\"_ _8\"></span>dato <span class=\"_ _8\"></span>emerso <span class=\"_ _8\"></span>nell\u2019esercizi<span class=\"_ _1\"></span>o <span class=\"_ _8\"></span>precedente, <span class=\"_ _8\"></span><span class=\"ff3\">ed <span class=\"_ _8\"></span>evidenziano <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>increm<span class=\"_ _1\"></span>ento <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>contributi <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>conto <span class=\"_ _8\"></span>impianti<span class=\"_ _2b2\"> </span></span></span>per la <span class=\"_ _8\"></span>qu<span class=\"_ _0\"></span>ota imp<span class=\"_ _8\"></span>utata a conto <span class=\"_ _8\"></span>economico commisurata<span class=\"_ _8\"></span> agli ammortam<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nti g<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nerati <span class=\"_ _8\"></span>dai cespiti a cui <span class=\"_ _8\"></span>i contributi<span class=\"_ _2b2\"> </span>si riferiscono, il cui incr<span class=\"_ _1\"></span>emento riflette la quota legata<span class=\"_ _8\"></span> agli investimenti finanziati in ambito P<span class=\"_ _8\"></span>NRR. I <span class=\"ff2\">con<span class=\"_ _0\"></span>tributi <span class=\"_ _8\"></span>in<span class=\"_ _2b2\"> </span></span>conto <span class=\"_ _8\"></span>eser<span class=\"_ _1\"></span>cizio<span class=\"ff3\"> <span class=\"_ _8\"></span>rilevano <span class=\"_ _8\"></span>una <span class=\"_ _16\"></span>riduzione <span class=\"_ _8\"></span><span class=\"ff7\">per <span class=\"_ _8\"></span>l\u2019azz<span class=\"_ _1\"></span>eramento <span class=\"_ _16\"></span>ne<span class=\"_ _0\"></span>l <span class=\"_ _8\"></span>2024 <span class=\"_ _16\"></span>del <span class=\"_ _8\"></span><span class=\"ff3\">contributo <span class=\"_ _8\"></span>derivante <span class=\"_ _16\"></span>dal <span class=\"_ _8\"></span>credito <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>im<span class=\"_ _8\"></span>posta<span class=\"_ _2b2\"> </span></span></span></span>per <span class=\"_ _c\"></span>energia <span class=\"_ _c\"></span>elettrica <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>gas <span class=\"_ _c\"></span>riconosciuti <span class=\"_ _c\"></span>dai <span class=\"_ _c\"></span>Decreti <span class=\"_ _c\"></span>Aiuti-bis,<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>Aiuti-ter <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>Aiuti-quater <span class=\"_ _c\"></span><span class=\"ff7\">presente <span class=\"_ _c\"></span>nell\u2019esercizio <span class=\"_ _c\"></span>a<span class=\"_ _2b2\"> </span></span>confronto per un t<span class=\"_ _8\"></span>rimestre. Si <span class=\"_ _c\"></span>ri<span class=\"_ _8\"></span>porta <span class=\"_ _c\"></span>di<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>seguito <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>dettaglio <span class=\"_ _6\"></span>della <span class=\"_ _6\"></span>composizione <span class=\"_ _6\"></span>della <span class=\"_ _c\"></span>voce<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>ricavi <span class=\"_ _6\"></span>per <span class=\"_ _6\"></span>gli <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>sercizi <span class=\"_ _6\"></span>202<span class=\"_ _0\"></span>4 <span class=\"_ _c\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>2<span class=\"_ _8\"></span>0<span class=\"_ _0\"></span>23 <span class=\"_ _6\"></span>suddivisi <span class=\"_ _6\"></span>per<span class=\"_ _2b2\"> </span>area geografica<span class=\"_ _1\"></span>:<div class=\"gs27\"><table class=\"s w70f h52e\" id=\"_fee3a260-04b6-499d-a6c0-1642a625f0a6\"><tr><td></td><td></td><td class=\"c x751 y1fff w710 h506\"><div class=\"t m52 x1ae h2f3 y1ffe ff6 fsaf fc0 sc0 ls0 ws0\">% sui<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x752 y1fff w711 h506\"><div class=\"t m52 x1ae h2f3 y1ffe ff6 fsaf fc0 sc0 ls0 ws0\">% sui<span class=\"_ _8\"></span> </div></td></tr><tr><td class=\"c x1af y2000 w712 h506\"><div class=\"t m52 x1ae h2f3 y1ffe ff6 fsaf fc0 sc0 ls0 ws0\">Ri<span class=\"_ _8\"></span>c<span class=\"_ _0\"></span>av<span class=\"_ _0\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x753 y2000 w713 h506\"><div class=\"t m52 x1ae h2f3 y1ffe ff6 fsaf fc0 sc0 lsf4 ws0\">2024<span class=\"_ _2b2\"> </span></div></td><td class=\"c x751 y2000 w714 h506\"><div class=\"t m52 x1ae h2f3 y1ffe ff6 fsaf fc0 sc0 ls0 ws0\">ri<span class=\"_ _8\"></span>c<span class=\"_ _0\"></span>av<span class=\"_ _0\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x423 y2001 w1f1 h2f2\"><div class=\"t m52 xd1 h2f3 y14a5 ff6 fsaf fc0 sc0 lsf4 ws0\">2023<span class=\"_ _2b2\"> </span></div></td><td class=\"c x752 y2000 w714 h506\"><div class=\"t m52 x1ae h2f3 y1ffe ff6 fsaf fc0 sc0 ls0 ws0\">ri<span class=\"_ _8\"></span>c<span class=\"_ _0\"></span>av<span class=\"_ _0\"></span>i<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y2002 w1f1 h2f4\"><div class=\"t m52 xe7 h2f5 y14a8 ff4 fsaf fc0 sc0 ls0 ws0\">Ita<span class=\"_ _0\"></span>lia<span class=\"_ _2b2\"> </span></div></td><td class=\"c x754 y2004 w715 h52f\"><div class=\"t m52 x1ae h2f5 y2003 ff4 fsaf fc0 sc0 lsf5 ws0\">1.008.<span class=\"_ _0\"></span>384<span class=\"_ _2b2\"> </span></div></td><td class=\"c x755 y2004 w716 h52f\"><div class=\"t m52 x1ae h2f5 y2003 ff4 fsaf fc0 sc0 ls0 ws0\">96,<span class=\"_ _1\"></span>1%<span class=\"_ _2b2\"> </span></div></td><td class=\"c x756 y2004 w717 h52f\"><div class=\"t m52 x1ae h2f5 y2003 ff4 fsaf fc0 sc0 lsf5 ws0\">976.275<span class=\"_ _2b2\"> </span></div></td><td class=\"c x757 y2004 w718 h52f\"><div class=\"t m52 x1ae h2f5 y2003 ff4 fsaf fc0 sc0 ls0 ws0\">96,5<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y2002 w1f1 h2f4\"><div class=\"t m52 xe7 h2f5 y14aa ff4 fsaf fc0 sc0 lsf6 ws0\">UE<span class=\"_ _2b2\"> </span></div></td><td class=\"c x758 y2005 w719 h52f\"><div class=\"t m52 x1ae h2f5 y2003 ff4 fsaf fc0 sc0 lsf5 ws0\">13.501<span class=\"_ _2b2\"> </span></div></td><td class=\"c x759 y2005 w71a h52f\"><div class=\"t m52 x1ae h2f5 y2003 ff4 fsaf fc0 sc0 ls0 ws0\">1,<span class=\"_ _8\"></span>3%<span class=\"_ _2b2\"> </span></div></td><td class=\"c x75a y2005 w71b h52f\"><div class=\"t m52 x1ae h2f5 y2003 ff4 fsaf fc0 sc0 lsf5 ws0\">9.381<span class=\"_ _2b2\"> </span></div></td><td class=\"c x75b y2005 w71c h52f\"><div class=\"t m52 x1ae h2f5 y2003 ff4 fsaf fc0 sc0 ls0 ws0\">0,<span class=\"_ _8\"></span>9%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y2002 w1f1 h2f4\"><div class=\"t m52 xe7 h2f5 y14ac ff4 fsaf fc0 sc0 ls0 ws0\">Extra U<span class=\"_ _0\"></span>E<span class=\"_ _2b2\"> </span></div></td><td class=\"c x758 y2006 w719 h507\"><div class=\"t m52 x1ae h2f5 y2003 ff4 fsaf fc0 sc0 lsf5 ws0\">26.997<span class=\"_ _2b2\"> </span></div></td><td class=\"c x759 y2006 w71a h507\"><div class=\"t m52 x1ae h2f5 y2003 ff4 fsaf fc0 sc0 ls0 ws0\">2,<span class=\"_ _8\"></span>6%<span class=\"_ _2b2\"> </span></div></td><td class=\"c x75c y2006 w71d h507\"><div class=\"t m52 x1ae h2f5 y2003 ff4 fsaf fc0 sc0 lsf5 ws0\">25.658<span class=\"_ _2b2\"> </span></div></td><td class=\"c x75d y2006 w71e h507\"><div class=\"t m52 x1ae h2f5 y2003 ff4 fsaf fc0 sc0 ls0 ws0\">2,5%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y2002 w1f1 h2f4\"><div class=\"t m52 xe7 h2f3 y14af ff6 fsaf fc0 sc0 ls0 ws0\">Totale r<span class=\"_ _8\"></span>icav<span class=\"_ _0\"></span>i </div></td><td class=\"c x754 y2008 w71f h506\"><div class=\"t m52 x1ae h2f3 y2007 ff6 fsaf fc0 sc0 lsf5 ws0\">1.048.882<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x75e y2008 w720 h506\"><div class=\"t m52 x1ae h2f3 y2007 ff6 fsaf fc0 sc0 lsf5 ws0\">1.011.314<span class=\"_ _2b2\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x423 y2002 w1f1 h2f4\"><div class=\"t m52 x39 h2f8 y14b1 ff12 fsb0 fc0 sc0 ls0 ws0\">(mi<span class=\"_ _0\"></span>gli<span class=\"_ _0\"></span>aia di <span class=\"_ _0\"></span>euro<span class=\"_ _8\"></span>)<span class=\"_ _2b2\"> </span></div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-646": {
   "value": "26.<span class=\"ffa ls0\"> <span class=\"_ _113\"> </span><span class=\"ff3\">Altri ric<span class=\"_ _0\"></span>avi e proventi ope<span class=\"_ _1\"></span>rativi </span></span>Gli <span class=\"_ _0\"></span>altri <span class=\"_ _0\"></span>ricavi <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>oventi <span class=\"_ _0\"></span>operativi <span class=\"_ _0\"></span>ammontano a <span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>9.130 migliaia <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>eur<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>incremento <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>642 <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>euro,<span class=\"_ _2b2\"> </span>rispetto <span class=\"_ _8\"></span><span class=\"ff7\">al <span class=\"_ _8\"></span>dato <span class=\"_ _8\"></span>emerso <span class=\"_ _8\"></span>nell\u2019esercizi<span class=\"_ _1\"></span>o <span class=\"_ _8\"></span>precedente, <span class=\"_ _8\"></span><span class=\"ff3\">ed <span class=\"_ _8\"></span>evidenziano <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>increm<span class=\"_ _1\"></span>ento <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>contributi <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>conto <span class=\"_ _8\"></span>impianti<span class=\"_ _2b2\"> </span></span></span>per la <span class=\"_ _8\"></span>qu<span class=\"_ _0\"></span>ota imp<span class=\"_ _8\"></span>utata a conto <span class=\"_ _8\"></span>economico commisurata<span class=\"_ _8\"></span> agli ammortam<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nti g<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nerati <span class=\"_ _8\"></span>dai cespiti a cui <span class=\"_ _8\"></span>i contributi<span class=\"_ _2b2\"> </span>si riferiscono, il cui incr<span class=\"_ _1\"></span>emento riflette la quota legata<span class=\"_ _8\"></span> agli investimenti finanziati in ambito P<span class=\"_ _8\"></span>NRR. I <span class=\"ff2\">con<span class=\"_ _0\"></span>tributi <span class=\"_ _8\"></span>in<span class=\"_ _2b2\"> </span></span>conto <span class=\"_ _8\"></span>eser<span class=\"_ _1\"></span>cizio<span class=\"ff3\"> <span class=\"_ _8\"></span>rilevano <span class=\"_ _8\"></span>una <span class=\"_ _16\"></span>riduzione <span class=\"_ _8\"></span><span class=\"ff7\">per <span class=\"_ _8\"></span>l\u2019azz<span class=\"_ _1\"></span>eramento <span class=\"_ _16\"></span>ne<span class=\"_ _0\"></span>l <span class=\"_ _8\"></span>2024 <span class=\"_ _16\"></span>del <span class=\"_ _8\"></span><span class=\"ff3\">contributo <span class=\"_ _8\"></span>derivante <span class=\"_ _16\"></span>dal <span class=\"_ _8\"></span>credito <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>im<span class=\"_ _8\"></span>posta<span class=\"_ _2b2\"> </span></span></span></span>per <span class=\"_ _c\"></span>energia <span class=\"_ _c\"></span>elettrica <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>gas <span class=\"_ _c\"></span>riconosciuti <span class=\"_ _c\"></span>dai <span class=\"_ _c\"></span>Decreti <span class=\"_ _c\"></span>Aiuti-bis,<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>Aiuti-ter <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>Aiuti-quater <span class=\"_ _c\"></span><span class=\"ff7\">presente <span class=\"_ _c\"></span>nell\u2019esercizio <span class=\"_ _c\"></span>a<span class=\"_ _2b2\"> </span></span>confronto per un t<span class=\"_ _8\"></span>rimestre. Si <span class=\"_ _c\"></span>ri<span class=\"_ _8\"></span>porta <span class=\"_ _c\"></span>di<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>seguito <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>dettaglio <span class=\"_ _6\"></span>della <span class=\"_ _6\"></span>composizione <span class=\"_ _6\"></span>della <span class=\"_ _c\"></span>voce<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>ricavi <span class=\"_ _6\"></span>per <span class=\"_ _6\"></span>gli <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>sercizi <span class=\"_ _6\"></span>202<span class=\"_ _0\"></span>4 <span class=\"_ _c\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>2<span class=\"_ _8\"></span>0<span class=\"_ _0\"></span>23 <span class=\"_ _6\"></span>suddivisi <span class=\"_ _6\"></span>per<span class=\"_ _2b2\"> </span>area geografica<span class=\"_ _1\"></span>:",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGovernmentGrantsExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-647": {
   "value": "27.<span class=\"ffa ls0\"> <span class=\"_ _113\"> </span><span class=\"ff3\">Costi per beni, per servizi, godimento beni di terzi ed altri costi operativi<span class=\"_ _2b2\"> </span></span></span>I <span class=\"_ _c\"></span>costi <span class=\"_ _c\"></span>per <span class=\"_ _c\"></span>beni, <span class=\"_ _c\"></span>per <span class=\"_ _c\"></span>ser<span class=\"_ _1\"></span>vizi, <span class=\"_ _c\"></span>godimento <span class=\"_ _c\"></span>beni <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>te<span class=\"_ _1\"></span>rzi <span class=\"_ _c\"></span>ed <span class=\"_ _c\"></span>altri <span class=\"_ _c\"></span>costi <span class=\"_ _c\"></span>operati<span class=\"_ _1\"></span>vi <span class=\"_ _c\"></span>ammontano <span class=\"_ _c\"></span>com<span class=\"_ _1\"></span>plessivament<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>a<span class=\"_ _2b2\"> </span>16<span class=\"ls0\">1.868 <span class=\"_ _8\"></span>migliaia di <span class=\"_ _1\"></span>euro <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> r<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>gistrano <span class=\"_ _8\"></span>un lieve incr<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>mento pari<span class=\"_ _8\"></span> allo 0,8%<span class=\"_ _1\"></span>, <span class=\"ff7\">rispetto<span class=\"_ _1\"></span> all\u2019ese<span class=\"_ _1\"></span>rcizio p<span class=\"_ _1\"></span>recedente, <span class=\"_ _1\"></span>come<span class=\"_ _2b2\"> </span></span></span>rappresentato n<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>lla tabella <span class=\"_ _8\"></span>di seguito riportata. I <span class=\"_ _8\"></span><span class=\"fcf ls0\">Co<span class=\"_ _1\"></span>sti <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>acq<span class=\"_ _1\"></span>uisto <span class=\"_ _8\"></span>di <span class=\"_ _16\"></span>beni <span class=\"_ _8\"></span><span class=\"fc0\">che <span class=\"_ _8\"></span>accolgono <span class=\"_ _16\"></span>sia <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span><span class=\"ff7\">costi <span class=\"_ _8\"></span>sost<span class=\"_ _8\"></span>enu<span class=\"_ _0\"></span>ti <span class=\"_ _16\"></span>per <span class=\"_ _8\"></span>l\u2019acquisto <span class=\"_ _8\"></span>di <span class=\"_ _16\"></span>parti <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>ricambio<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>relativi <span class=\"_ _8\"></span>ad <span class=\"_ _8\"></span>im<span class=\"_ _8\"></span>pianti<span class=\"_ _2b2\"> </span></span></span></span>ed apparati<span class=\"_ _8\"></span> utilizzati <span class=\"_ _1\"></span>per il <span class=\"_ _8\"></span>controllo del t<span class=\"_ _8\"></span>raffico aereo c<span class=\"_ _8\"></span>he l\u2019acquisto d<span class=\"_ _8\"></span>ei materiali <span class=\"_ _8\"></span>ne<span class=\"_ _0\"></span>cessari <span class=\"_ _1\"></span>per l<span class=\"ff3\">o sviluppo <span class=\"_ _8\"></span>dell<span class=\"ls8\">e<span class=\"_ _2b2\"> </span></span></span>commesse <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>vendita <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>lle <span class=\"_ _6\"></span>controllate, <span class=\"_ _6\"></span>registrano<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>un<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>incremento<span class=\"_ _8\"></span> <span class=\"_ _d\"></span>di <span class=\"_ _6\"></span>3,9 <span class=\"_ _c\"></span>mili<span class=\"_ _1\"></span>oni <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>eu<span class=\"_ _1\"></span>ro <span class=\"_ _6\"></span>a <span class=\"_ _c\"></span>seguito <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _6\"></span>maggior<span class=\"_ _2b2\"> </span>prelievo <span class=\"_ _8\"></span>dal <span class=\"_ _16\"></span>magazzino <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>parti <span class=\"_ _16\"></span>di <span class=\"_ _8\"></span>ricambio <span class=\"_ _8\"></span>degli <span class=\"_ _16\"></span>impianti <span class=\"_ _8\"></span>operativi <span class=\"_ _8\"></span>c<span class=\"_ _8\"></span>he<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>maggiore <span class=\"_ _8\"></span>ac<span class=\"_ _8\"></span>qu<span class=\"_ _0\"></span>isto <span class=\"_ _8\"></span>di <span class=\"_ _16\"></span>beni <span class=\"_ _8\"></span>necessari<span class=\"_ _2b2\"> </span>allo sviluppo dell<span class=\"_ _1\"></span>e commesse di <span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>endita.   I <span class=\"_ _e\"> </span><span class=\"fcf ls0\">Costi <span class=\"_ _f\"> </span>per <span class=\"_ _e\"> </span>servizi <span class=\"_ _35\"> </span><span class=\"fc0\">registrano<span class=\"_ _8\"></span> <span class=\"_ _35\"> </span>complessivam<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nte <span class=\"_ _f\"> </span>un <span class=\"_ _35\"> </span><span class=\"ls31\">de<span class=\"_ _0\"></span></span>cremento<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>netto <span class=\"_ _e\"> </span>del<span class=\"ff7\">l\u20191,7%, <span class=\"_ _e\"> </span>rispetto <span class=\"_ _e\"> </span>all\u2019esercizi<span class=\"_ _8\"></span>o<span class=\"_ _2b2\"> </span></span></span></span>precedente, <span class=\"ff7\">rif<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rito princip<span class=\"_ _8\"></span>almente ai minori c<span class=\"_ _1\"></span>osti conne<span class=\"_ _1\"></span>ssi alle ute<span class=\"_ _8\"></span>nze per la riduzione d<span class=\"_ _8\"></span>ell\u2019energia elettrica, <span class=\"_ _8\"></span>al<span class=\"_ _2b2\"> </span></span>minor <span class=\"_ _8\"></span>costo <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>contribuzi<span class=\"_ _1\"></span>one <span class=\"_ _8\"></span>Eurocontrol <span class=\"_ _8\"></span>qual<span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>effetto <span class=\"_ _8\"></span>conseguente <span class=\"_ _8\"></span>all\u2019ad<span class=\"_ _1\"></span>ozione <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>una <span class=\"_ _8\"></span>nuova <span class=\"_ _8\"></span>acco<span class=\"_ _8\"></span>unting <span class=\"_ _8\"></span>policy<span class=\"_ _2b2\"> </span>da  parte  di  Eurocontrol  che  ha <span class=\"_ _4\"> </span>generato<span class=\"_ _8\"></span> <span class=\"_ _4\"> </span><span class=\"ff7\">l\u2019iscrizione  di  ricavi  ridistribuiti  agli  Stati  membri  per  quote  di<span class=\"_ _2b2\"> </span></span>competenza <span class=\"_ _c\"></span>e <span class=\"_ _d\"></span>portati <span class=\"_ _d\"></span>in <span class=\"_ _d\"></span>riduzione <span class=\"_ _c\"></span>de<span class=\"_ _0\"></span>lla <span class=\"_ _c\"></span>contribuzione <span class=\"_ _c\"></span>dovuta <span class=\"_ _d\"></span>per <span class=\"_ _d\"></span>il <span class=\"_ _d\"></span>quarto <span class=\"_ _4d\"> </span>trimestre <span class=\"_ _c\"></span>2024. <span class=\"_ _d\"></span>Tali <span class=\"_ _d\"></span>decrementi<span class=\"_ _2b2\"> </span>hanno  comp<span class=\"_ _1\"></span>ensato  l\u2019incr<span class=\"_ _1\"></span>emento  del  co<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>to  dei  b<span class=\"_ _1\"></span>uoni  pasto,  p<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>r  il  maggi<span class=\"_ _8\"></span>or  costo  unitario  rico<span class=\"_ _8\"></span>nos<span class=\"_ _0\"></span>ciuto  al<span class=\"_ _2b2\"> </span>personale <span class=\"_ _c\"></span>a <span class=\"_ _6\"></span>partire <span class=\"_ _c\"></span>dal <span class=\"_ _c\"></span>m<span class=\"_ _8\"></span>ese<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>di <span class=\"_ _6\"></span>agosto <span class=\"_ _c\"></span>2024 <span class=\"_ _c\"></span>a <span class=\"_ _6\"></span>valle <span class=\"_ _c\"></span>della <span class=\"_ _6\"></span>firma <span class=\"_ _c\"></span>dell\u2019accordo <span class=\"_ _6\"></span>sul <span class=\"_ _c\"></span>rinnovo <span class=\"_ _c\"></span>d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>lla <span class=\"_ _c\"></span>part<span class=\"_ _8\"></span>e <span class=\"_ _c\"></span>specifica<table class=\"s w70f h52e\" id=\"_fee3a260-04b6-499d-a6c0-1642a625f0a6\"><tr><td></td><td></td><td class=\"c x751 y1fff w710 h506\"><div class=\"t m52 x1ae h2f3 y1ffe ff6 fsaf fc0 sc0 ls0 ws0\">% sui<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x752 y1fff w711 h506\"><div class=\"t m52 x1ae h2f3 y1ffe ff6 fsaf fc0 sc0 ls0 ws0\">% sui<span class=\"_ _8\"></span> </div></td></tr><tr><td class=\"c x1af y2000 w712 h506\"><div class=\"t m52 x1ae h2f3 y1ffe ff6 fsaf fc0 sc0 ls0 ws0\">Ri<span class=\"_ _8\"></span>c<span class=\"_ _0\"></span>av<span class=\"_ _0\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x753 y2000 w713 h506\"><div class=\"t m52 x1ae h2f3 y1ffe ff6 fsaf fc0 sc0 lsf4 ws0\">2024<span class=\"_ _2b2\"> </span></div></td><td class=\"c x751 y2000 w714 h506\"><div class=\"t m52 x1ae h2f3 y1ffe ff6 fsaf fc0 sc0 ls0 ws0\">ri<span class=\"_ _8\"></span>c<span class=\"_ _0\"></span>av<span class=\"_ _0\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x423 y2001 w1f1 h2f2\"><div class=\"t m52 xd1 h2f3 y14a5 ff6 fsaf fc0 sc0 lsf4 ws0\">2023<span class=\"_ _2b2\"> </span></div></td><td class=\"c x752 y2000 w714 h506\"><div class=\"t m52 x1ae h2f3 y1ffe ff6 fsaf fc0 sc0 ls0 ws0\">ri<span class=\"_ _8\"></span>c<span class=\"_ _0\"></span>av<span class=\"_ _0\"></span>i<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y2002 w1f1 h2f4\"><div class=\"t m52 xe7 h2f5 y14a8 ff4 fsaf fc0 sc0 ls0 ws0\">Ita<span class=\"_ _0\"></span>lia<span class=\"_ _2b2\"> </span></div></td><td class=\"c x754 y2004 w715 h52f\"><div class=\"t m52 x1ae h2f5 y2003 ff4 fsaf fc0 sc0 lsf5 ws0\">1.008.<span class=\"_ _0\"></span>384<span class=\"_ _2b2\"> </span></div></td><td class=\"c x755 y2004 w716 h52f\"><div class=\"t m52 x1ae h2f5 y2003 ff4 fsaf fc0 sc0 ls0 ws0\">96,<span class=\"_ _1\"></span>1%<span class=\"_ _2b2\"> </span></div></td><td class=\"c x756 y2004 w717 h52f\"><div class=\"t m52 x1ae h2f5 y2003 ff4 fsaf fc0 sc0 lsf5 ws0\">976.275<span class=\"_ _2b2\"> </span></div></td><td class=\"c x757 y2004 w718 h52f\"><div class=\"t m52 x1ae h2f5 y2003 ff4 fsaf fc0 sc0 ls0 ws0\">96,5<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y2002 w1f1 h2f4\"><div class=\"t m52 xe7 h2f5 y14aa ff4 fsaf fc0 sc0 lsf6 ws0\">UE<span class=\"_ _2b2\"> </span></div></td><td class=\"c x758 y2005 w719 h52f\"><div class=\"t m52 x1ae h2f5 y2003 ff4 fsaf fc0 sc0 lsf5 ws0\">13.501<span class=\"_ _2b2\"> </span></div></td><td class=\"c x759 y2005 w71a h52f\"><div class=\"t m52 x1ae h2f5 y2003 ff4 fsaf fc0 sc0 ls0 ws0\">1,<span class=\"_ _8\"></span>3%<span class=\"_ _2b2\"> </span></div></td><td class=\"c x75a y2005 w71b h52f\"><div class=\"t m52 x1ae h2f5 y2003 ff4 fsaf fc0 sc0 lsf5 ws0\">9.381<span class=\"_ _2b2\"> </span></div></td><td class=\"c x75b y2005 w71c h52f\"><div class=\"t m52 x1ae h2f5 y2003 ff4 fsaf fc0 sc0 ls0 ws0\">0,<span class=\"_ _8\"></span>9%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y2002 w1f1 h2f4\"><div class=\"t m52 xe7 h2f5 y14ac ff4 fsaf fc0 sc0 ls0 ws0\">Extra U<span class=\"_ _0\"></span>E<span class=\"_ _2b2\"> </span></div></td><td class=\"c x758 y2006 w719 h507\"><div class=\"t m52 x1ae h2f5 y2003 ff4 fsaf fc0 sc0 lsf5 ws0\">26.997<span class=\"_ _2b2\"> </span></div></td><td class=\"c x759 y2006 w71a h507\"><div class=\"t m52 x1ae h2f5 y2003 ff4 fsaf fc0 sc0 ls0 ws0\">2,<span class=\"_ _8\"></span>6%<span class=\"_ _2b2\"> </span></div></td><td class=\"c x75c y2006 w71d h507\"><div class=\"t m52 x1ae h2f5 y2003 ff4 fsaf fc0 sc0 lsf5 ws0\">25.658<span class=\"_ _2b2\"> </span></div></td><td class=\"c x75d y2006 w71e h507\"><div class=\"t m52 x1ae h2f5 y2003 ff4 fsaf fc0 sc0 ls0 ws0\">2,5%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y2002 w1f1 h2f4\"><div class=\"t m52 xe7 h2f3 y14af ff6 fsaf fc0 sc0 ls0 ws0\">Totale r<span class=\"_ _8\"></span>icav<span class=\"_ _0\"></span>i </div></td><td class=\"c x754 y2008 w71f h506\"><div class=\"t m52 x1ae h2f3 y2007 ff6 fsaf fc0 sc0 lsf5 ws0\">1.048.882<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x75e y2008 w720 h506\"><div class=\"t m52 x1ae h2f3 y2007 ff6 fsaf fc0 sc0 lsf5 ws0\">1.011.314<span class=\"_ _2b2\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x423 y2002 w1f1 h2f4\"><div class=\"t m52 x39 h2f8 y14b1 ff12 fsb0 fc0 sc0 ls0 ws0\">(mi<span class=\"_ _0\"></span>gli<span class=\"_ _0\"></span>aia di <span class=\"_ _0\"></span>euro<span class=\"_ _8\"></span>)<span class=\"_ _2b2\"> </span></div></td></tr></table><table class=\"s w721 h530\" id=\"_eb38450a-33b0-4ea7-acda-3c92e768eb0a\"><tr><td></td><td class=\"c x75f y2009 w722 h506\"><div class=\"t m53 x1ae h2fa y1f08 ff6 fsb1 fc0 sc0 lsf7 ws0\">2024<span class=\"_ _2b2\"> </span></div></td><td class=\"c x760 y2009 w722 h506\"><div class=\"t m53 x1ae h2fa y1f08 ff6 fsb1 fc0 sc0 lsf7 ws0\">2023<span class=\"_ _2b2\"> </span></div></td><td class=\"c x761 y2009 w723 h506\"><div class=\"t m53 x1ae h2fa y1f08 ff6 fsb1 fc0 sc0 ls0 ws0\">Va<span class=\"_ _8\"></span>riazioni<span class=\"_ _2b2\"> </span></div></td><td class=\"c x762 y200a w724 h506\"><div class=\"t m53 x1ae h2fa y1f08 ff6 fsb1 fc0 sc0 ls0 ws0\">%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y200c w725 h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">Costi<span class=\"_ _0\"></span> per a<span class=\"_ _8\"></span>cqui<span class=\"_ _0\"></span>sto di<span class=\"_ _0\"></span> ben<span class=\"_ _0\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x763 y200c w726 h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>2<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>2<span class=\"_ _8\"></span>39<span class=\"_ _2b2\"> </span></div></td><td class=\"c x764 y200c w727 h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">8<span class=\"_ _1\"></span>.3<span class=\"_ _1\"></span>3<span class=\"_ _8\"></span>2<span class=\"_ _2b2\"> </span></div></td><td class=\"c x765 y200c w728 h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">3<span class=\"_ _8\"></span>.9<span class=\"_ _1\"></span>0<span class=\"_ _8\"></span>7<span class=\"_ _2b2\"> </span></div></td><td class=\"c x766 y200c w729 h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">4<span class=\"_ _8\"></span>6,9<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y200d w72a h506\"><div class=\"t m53 x1ae h2fa y1f08 ff6 fsb1 fc0 sc0 ls0 ws0\">Costi p<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>r serv<span class=\"_ _1\"></span>izi<span class=\"_ _0\"></span>:<span class=\"_ _2b2\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1af y200e w72b h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">Costi<span class=\"_ _0\"></span> per ma<span class=\"_ _8\"></span>n<span class=\"_ _0\"></span>ute<span class=\"_ _0\"></span>nzi<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x767 y200e w72c h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">2<span class=\"_ _8\"></span>7.5<span class=\"_ _8\"></span>7<span class=\"_ _8\"></span>4<span class=\"_ _2b2\"> </span></div></td><td class=\"c x768 y200e w72d h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">26<span class=\"_ _8\"></span>.5<span class=\"_ _8\"></span>36<span class=\"_ _2b2\"> </span></div></td><td class=\"c x769 y200e w72e h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>.03<span class=\"_ _8\"></span>8<span class=\"_ _2b2\"> </span></div></td><td class=\"c x76a y200e w72f h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">3,9<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y200f w730 h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">Costi<span class=\"_ _0\"></span> per c<span class=\"_ _8\"></span>ontri<span class=\"_ _0\"></span>buzi<span class=\"_ _6\"></span>oni<span class=\"_ _0\"></span> eurocontrol<span class=\"_ _2b2\"> </span></div></td><td class=\"c x76b y200f w72c h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">3<span class=\"_ _8\"></span>8.2<span class=\"_ _8\"></span>6<span class=\"_ _8\"></span>1<span class=\"_ _2b2\"> </span></div></td><td class=\"c x76c y200f w731 h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">43<span class=\"_ _8\"></span>.2<span class=\"_ _8\"></span>17<span class=\"_ _2b2\"> </span></div></td><td class=\"c x76d y200f w732 h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>4<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>9<span class=\"_ _8\"></span>56<span class=\"_ _8\"></span>)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x76e y200f w733 h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">-1<span class=\"_ _8\"></span>1,5<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y2010 w734 h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">Costi<span class=\"_ _0\"></span> per utenze<span class=\"_ _6\"></span> <span class=\"_ _8\"></span>e<span class=\"_ _6\"></span> <span class=\"_ _8\"></span>te<span class=\"_ _6\"></span>l<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>comuni<span class=\"_ _0\"></span>ca<span class=\"_ _8\"></span>zi<span class=\"_ _6\"></span>oni<span class=\"_ _2b2\"> </span></div></td><td class=\"c x76f y2010 w72c h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">2<span class=\"_ _8\"></span>7.8<span class=\"_ _8\"></span>9<span class=\"_ _8\"></span>0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x770 y2010 w72d h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">28<span class=\"_ _8\"></span>.6<span class=\"_ _8\"></span>16<span class=\"_ _2b2\"> </span></div></td><td class=\"c x771 y2010 w735 h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>7<span class=\"_ _8\"></span>26<span class=\"_ _8\"></span>)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x772 y2010 w736 h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">-<span class=\"_ _0\"></span>2<span class=\"_ _8\"></span>,<span class=\"_ _0\"></span>5<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y2011 w737 h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">Costi<span class=\"_ _0\"></span> per a<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>si<span class=\"_ _0\"></span>cura<span class=\"_ _8\"></span>zi<span class=\"_ _6\"></span>oni<span class=\"_ _2b2\"> </span></div></td><td class=\"c x773 y2011 w72e h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">3.7<span class=\"_ _8\"></span>2<span class=\"_ _8\"></span>0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x774 y2011 w738 h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">3<span class=\"_ _8\"></span>.6<span class=\"_ _8\"></span>61<span class=\"_ _2b2\"> </span></div></td><td class=\"c x775 y2011 w739 h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 lsf7 ws0\">59<span class=\"_ _2b2\"> </span></div></td><td class=\"c x776 y2011 w73a h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">1<span class=\"_ _1\"></span>,6%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y2012 w73b h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">Pul<span class=\"_ _0\"></span>i<span class=\"_ _6\"></span>zi<span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> vi<span class=\"_ _0\"></span>gi<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>anza<span class=\"_ _2b2\"> </span></div></td><td class=\"c x777 y2012 w73c h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">5<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>0<span class=\"_ _8\"></span>61<span class=\"_ _2b2\"> </span></div></td><td class=\"c x778 y2012 w72e h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">5.1<span class=\"_ _8\"></span>5<span class=\"_ _8\"></span>4<span class=\"_ _2b2\"> </span></div></td><td class=\"c x779 y2012 w73d h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>93<span class=\"_ _8\"></span>)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x77a y2012 w736 h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">-<span class=\"_ _0\"></span>1<span class=\"_ _8\"></span>,<span class=\"_ _0\"></span>8<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y2013 w73e h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">Al<span class=\"_ _0\"></span>tri<span class=\"_ _0\"></span> c<span class=\"_ _8\"></span>os<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span> r<span class=\"_ _8\"></span>i<span class=\"_ _0\"></span>guardanti il<span class=\"_ _6\"></span> <span class=\"_ _1\"></span>pe<span class=\"_ _0\"></span>rsonal<span class=\"_ _0\"></span>e<span class=\"_ _2b2\"> </span></div></td><td class=\"c x76f y2013 w72c h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>2.4<span class=\"_ _8\"></span>7<span class=\"_ _8\"></span>0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x770 y2013 w72d h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">12<span class=\"_ _8\"></span>.2<span class=\"_ _8\"></span>53<span class=\"_ _2b2\"> </span></div></td><td class=\"c x77b y2013 w73f h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 lsf7 ws0\">217<span class=\"_ _2b2\"> </span></div></td><td class=\"c x77c y2013 w740 h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>,<span class=\"_ _0\"></span>8<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y2014 w741 h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">Pre<span class=\"_ _0\"></span>stazi<span class=\"_ _0\"></span>oni<span class=\"_ _0\"></span> profe<span class=\"_ _0\"></span>ssi<span class=\"_ _6\"></span>onal<span class=\"_ _0\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x77d y2014 w72d h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">16<span class=\"_ _8\"></span>.8<span class=\"_ _8\"></span>50<span class=\"_ _2b2\"> </span></div></td><td class=\"c x77e y2014 w742 h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">1<span class=\"_ _1\"></span>6<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>4<span class=\"_ _8\"></span>23<span class=\"_ _2b2\"> </span></div></td><td class=\"c x77f y2014 w73f h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 lsf7 ws0\">427<span class=\"_ _2b2\"> </span></div></td><td class=\"c x780 y2014 w72f h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">2,6<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y2015 w743 h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">Al<span class=\"_ _0\"></span>tri<span class=\"_ _0\"></span> c<span class=\"_ _8\"></span>os<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span> per <span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>rvi<span class=\"_ _0\"></span>zi<span class=\"_ _2b2\"> </span></div></td><td class=\"c x76b y2015 w72c h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>2.5<span class=\"_ _8\"></span>7<span class=\"_ _8\"></span>2<span class=\"_ _2b2\"> </span></div></td><td class=\"c x781 y2015 w744 h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>0.9<span class=\"_ _8\"></span>8<span class=\"_ _8\"></span>1<span class=\"_ _2b2\"> </span></div></td><td class=\"c x782 y2015 w72e h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>.5<span class=\"_ _8\"></span>91<span class=\"_ _2b2\"> </span></div></td><td class=\"c x783 y2015 w745 h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>4,5<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y2016 w746 h506\"><div class=\"t m53 x1ae h2fa y1f08 ff6 fsb1 fc0 sc0 ls0 ws0\">T<span class=\"_ _1\"></span>ota<span class=\"_ _8\"></span>le<span class=\"_ _0\"></span> cost<span class=\"_ _8\"></span>i<span class=\"_ _0\"></span> per <span class=\"_ _8\"></span>se<span class=\"_ _0\"></span>rvizi<span class=\"_ _2b2\"> </span></div></td><td class=\"c x784 y2016 w747 h506\"><div class=\"t m53 x1ae h2fa y1f08 ff6 fsb1 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>44<span class=\"_ _8\"></span>.3<span class=\"_ _8\"></span>9<span class=\"_ _8\"></span>8<span class=\"_ _2b2\"> </span></div></td><td class=\"c x785 y2016 w748 h506\"><div class=\"t m53 x1ae h2fa y1f08 ff6 fsb1 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>46<span class=\"_ _8\"></span>.8<span class=\"_ _8\"></span>4<span class=\"_ _8\"></span>1<span class=\"_ _2b2\"> </span></div></td><td class=\"c x786 y2016 w749 h506\"><div class=\"t m53 x1ae h2fa y1f08 ff6 fsb1 fc0 sc0 ls0 ws0\">(2.4<span class=\"_ _8\"></span>4<span class=\"_ _8\"></span>3<span class=\"_ _8\"></span>)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x787 y2016 w74a h506\"><div class=\"t m53 x1ae h2fa y1f08 ff6 fsb1 fc0 sc0 ls0 ws0\">-<span class=\"_ _0\"></span>1,7<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y2017 w74b h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">Costi<span class=\"_ _0\"></span> per godime<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>to beni<span class=\"_ _0\"></span> di<span class=\"_ _0\"></span> terzi<span class=\"_ _2b2\"> </span></div></td><td class=\"c x788 y2017 w73c h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>6<span class=\"_ _8\"></span>66<span class=\"_ _2b2\"> </span></div></td><td class=\"c x789 y2017 w72e h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">1.5<span class=\"_ _8\"></span>4<span class=\"_ _8\"></span>4<span class=\"_ _2b2\"> </span></div></td><td class=\"c x78a y2017 w74c h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 lsf7 ws0\">122<span class=\"_ _2b2\"> </span></div></td><td class=\"c x78b y2017 w74d h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">7,9<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y2018 w74e h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">Al<span class=\"_ _0\"></span>tri<span class=\"_ _0\"></span> c<span class=\"_ _8\"></span>os<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span> operativ<span class=\"_ _0\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x78c y2018 w74f h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">3.5<span class=\"_ _8\"></span>6<span class=\"_ _1\"></span>5<span class=\"_ _2b2\"> </span></div></td><td class=\"c x78d y2018 w750 h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">3<span class=\"_ _1\"></span>.8<span class=\"_ _1\"></span>9<span class=\"_ _8\"></span>3<span class=\"_ _2b2\"> </span></div></td><td class=\"c x78e y2018 w751 h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>3<span class=\"_ _8\"></span>2<span class=\"_ _1\"></span>8<span class=\"_ _8\"></span>)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x78f y2018 w752 h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">-<span class=\"_ _0\"></span>8,4<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y2019 w753 h506\"><div class=\"t m53 x1ae h2fa y1f08 ff6 fsb1 fc0 sc0 ls0 ws0\">T<span class=\"_ _1\"></span>ota<span class=\"_ _8\"></span>le<span class=\"_ _0\"></span> cost<span class=\"_ _8\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x790 y2019 w754 h506\"><div class=\"t m53 x1ae h2fa y1f08 ff6 fsb1 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>61<span class=\"_ _8\"></span>.8<span class=\"_ _8\"></span>6<span class=\"_ _8\"></span>8<span class=\"_ _2b2\"> </span></div></td><td class=\"c x791 y2019 w748 h506\"><div class=\"t m53 x1ae h2fa y1f08 ff6 fsb1 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>60<span class=\"_ _8\"></span>.6<span class=\"_ _8\"></span>1<span class=\"_ _8\"></span>0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x793 y201c w755 h531\"><div class=\"t m53 x1ae h2fa y201a ff6 fsb1 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>.2<span class=\"_ _1\"></span>5<span class=\"_ _8\"></span>8<span class=\"_ _2b2\"> </span></div><div class=\"t m53 x792 h2fd y201b ff12 fsb2 fc0 sc0 ls0 ws0\">(migliaia<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>i euro)</div></td><td class=\"c x794 y2019 w756 h506\"><div class=\"t m53 x1ae h2fa y1f08 ff6 fsb1 fc0 sc0 ls0 ws0\">0<span class=\"_ _8\"></span>,<span class=\"_ _0\"></span>8<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr></table><table class=\"s w757 h532\" id=\"_491c40c6-a727-4f69-a177-470c898ae4fb\"><tr><td></td><td class=\"c x796 y201e w758 h4f9\"><div class=\"t m54 x1ae h2ff y201d ff6 fsb3 fc0 sc0 lsf9 ws0\">2024<span class=\"_ _2b2\"> </span></div></td><td class=\"c x797 y201e w758 h4f9\"><div class=\"t m54 x1ae h2ff y201d ff6 fsb3 fc0 sc0 lsf9 ws0\">2023<span class=\"_ _2b2\"> </span></div></td><td class=\"c x798 y201e w759 h4f9\"><div class=\"t m54 x1ae h2ff y201d ff6 fsb3 fc0 sc0 ls0 ws0\">Vari<span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>zi<span class=\"_ _8\"></span>o<span class=\"_ _0\"></span>ni<span class=\"_ _2b2\"> </span></div></td><td class=\"c x799 y201e w75a h4f9\"><div class=\"t m54 x1ae h2ff y201d ff6 fsb3 fc0 sc0 ls0 ws0\">%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y2020 w75b h4fa\"><div class=\"t m54 x1ae h301 y201f ff4 fsb3 fc0 sc0 ls0 ws0\">Salari e sti<span class=\"_ _8\"></span>pend<span class=\"_ _8\"></span>i,<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>i cui:<span class=\"_ _2b2\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1af y2021 w75c h4fa\"><div class=\"t m54 x1ae h301 y201f ff4 fsb3 fc0 sc0 ls0 ws0\">retr<span class=\"_ _8\"></span>ibu<span class=\"_ _8\"></span>zio<span class=\"_ _0\"></span>ne <span class=\"_ _1\"></span>f<span class=\"_ _0\"></span>issa<span class=\"_ _2b2\"> </span></div></td><td class=\"c x79a y2021 w75d h4fa\"><div class=\"t m54 x1ae h301 y201f ff4 fsb3 fc0 sc0 lsfa ws0\">321.421<span class=\"_ _2b2\"> </span></div></td><td class=\"c x79b y2021 w75e h4fa\"><div class=\"t m54 x1ae h301 y201f ff4 fsb3 fc0 sc0 lsfa ws0\">309.<span class=\"_ _0\"></span>120<span class=\"_ _2b2\"> </span></div></td><td class=\"c x79c y2021 w75f h4fa\"><div class=\"t m54 x1ae h301 y201f ff4 fsb3 fc0 sc0 ls0 ws0\">12.301<span class=\"_ _2b2\"> </span></div></td><td class=\"c x79d y2021 w760 h4fa\"><div class=\"t m54 x1ae h301 y201f ff4 fsb3 fc0 sc0 ls0 ws0\">4,0%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x79e y2022 w1f4 h300\"><div class=\"t m54 x58 h301 y14da ff4 fsb3 fc0 sc0 ls0 ws0\">retr<span class=\"_ _8\"></span>ibu<span class=\"_ _8\"></span>zio<span class=\"_ _0\"></span>ne <span class=\"_ _1\"></span>variabi<span class=\"_ _1\"></span>le<span class=\"_ _2b2\"> </span></div></td><td class=\"c x79f y2023 w761 h4fa\"><div class=\"t m54 x1ae h301 y201f ff4 fsb3 fc0 sc0 lsfa ws0\">99.446<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7a0 y2023 w762 h4fa\"><div class=\"t m54 x1ae h301 y201f ff4 fsb3 fc0 sc0 lsfa ws0\">94.<span class=\"_ _0\"></span>028<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7a1 y2023 w763 h4fa\"><div class=\"t m54 x1ae h301 y201f ff4 fsb3 fc0 sc0 ls0 ws0\">5.418<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7a2 y2023 w764 h4fa\"><div class=\"t m54 x1ae h301 y201f ff4 fsb3 fc0 sc0 ls0 ws0\">5,<span class=\"_ _8\"></span>8%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x79e y2022 w1f4 h300\"><div class=\"t m54 x14c h2ff y14dc ff6 fsb3 fc0 sc0 ls0 ws0\">Totale s<span class=\"_ _8\"></span>alari<span class=\"_ _8\"></span> e sti<span class=\"_ _8\"></span>p<span class=\"_ _0\"></span>end<span class=\"_ _0\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x79a y2024 w765 h4f9\"><div class=\"t m54 x1ae h2ff y201d ff6 fsb3 fc0 sc0 lsfa ws0\">420.867<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7a3 y2024 w766 h4f9\"><div class=\"t m54 x1ae h2ff y201d ff6 fsb3 fc0 sc0 lsfa ws0\">403.148<span class=\"_ _2b2\"> </span></div></td><td class=\"c x79c y2024 w767 h4f9\"><div class=\"t m54 x1ae h2ff y201d ff6 fsb3 fc0 sc0 ls0 ws0\">17.719<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7a4 y2024 w768 h4f9\"><div class=\"t m54 x1ae h2ff y201d ff6 fsb3 fc0 sc0 ls0 ws0\">4,<span class=\"_ _0\"></span>4%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x79e y2022 w1f4 h300\"><div class=\"t m54 x58 h301 y14de ff4 fsb3 fc0 sc0 ls0 ws0\">Oner<span class=\"_ _8\"></span>i so<span class=\"_ _0\"></span>cia<span class=\"_ _0\"></span>li<span class=\"_ _2b2\"> </span></div></td><td class=\"c x79a y2025 w75d h4fa\"><div class=\"t m54 x1ae h301 y201f ff4 fsb3 fc0 sc0 lsfa ws0\">135.141<span class=\"_ _2b2\"> </span></div></td><td class=\"c x79b y2025 w75e h4fa\"><div class=\"t m54 x1ae h301 y201f ff4 fsb3 fc0 sc0 lsfa ws0\">128.<span class=\"_ _0\"></span>690<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7a5 y2025 w763 h4fa\"><div class=\"t m54 x1ae h301 y201f ff4 fsb3 fc0 sc0 ls0 ws0\">6.451<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7a6 y2025 w764 h4fa\"><div class=\"t m54 x1ae h301 y201f ff4 fsb3 fc0 sc0 ls0 ws0\">5,0<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x79e y2022 w1f4 h300\"><div class=\"t m54 x58 h301 y14e0 ff4 fsb3 fc0 sc0 ls0 ws0\">Trattamento d<span class=\"_ _1\"></span>i fine r<span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>pp<span class=\"_ _8\"></span>o<span class=\"_ _0\"></span>rto<span class=\"_ _2b2\"> </span></div></td><td class=\"c x79f y2026 w761 h4fa\"><div class=\"t m54 x1ae h301 y201f ff4 fsb3 fc0 sc0 lsfa ws0\">27.737<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7a0 y2026 w762 h4fa\"><div class=\"t m54 x1ae h301 y201f ff4 fsb3 fc0 sc0 lsfa ws0\">25.<span class=\"_ _0\"></span>775<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7a1 y2026 w763 h4fa\"><div class=\"t m54 x1ae h301 y201f ff4 fsb3 fc0 sc0 ls0 ws0\">1.962<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7a2 y2026 w764 h4fa\"><div class=\"t m54 x1ae h301 y201f ff4 fsb3 fc0 sc0 ls0 ws0\">7,<span class=\"_ _8\"></span>6%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x79e y2022 w1f4 h300\"><div class=\"t m54 x58 h301 y14e2 ff4 fsb3 fc0 sc0 ls0 ws0\">Al<span class=\"_ _8\"></span>tri co<span class=\"_ _0\"></span>sti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7a7 y2027 w769 h4fa\"><div class=\"t m54 x1ae h301 y201f ff4 fsb3 fc0 sc0 lsfa ws0\">8.691<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7a8 y2027 w762 h4fa\"><div class=\"t m54 x1ae h301 y201f ff4 fsb3 fc0 sc0 lsfa ws0\">10.<span class=\"_ _0\"></span>673<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7a9 y2027 w76a h4fa\"><div class=\"t m54 x1ae h301 y201f ff4 fsb3 fc0 sc0 ls0 ws0\">(<span class=\"_ _8\"></span>1.<span class=\"_ _0\"></span>982)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7aa y2027 w76b h4fa\"><div class=\"t m54 x1ae h301 y201f ff4 fsb3 fc0 sc0 ls0 ws0\">-18,<span class=\"_ _1\"></span>6%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x79e y2022 w1f4 h300\"><div class=\"t m54 x58 h2ff y14e4 ff6 fsb3 fc0 sc0 ls0 ws0\">Totale costo del per<span class=\"_ _1\"></span>sonale<span class=\"_ _2b2\"> </span></div></td><td class=\"c x79a y2028 w765 h502\"><div class=\"t m54 x1ae h2ff y201d ff6 fsb3 fc0 sc0 lsfa ws0\">592.436<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7a3 y2028 w766 h502\"><div class=\"t m54 x1ae h2ff y201d ff6 fsb3 fc0 sc0 lsfa ws0\">568.286<span class=\"_ _2b2\"> </span></div></td><td class=\"c x79c y2028 w767 h502\"><div class=\"t m54 x1ae h2ff y201d ff6 fsb3 fc0 sc0 ls0 ws0\">24.150<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7a4 y2028 w768 h502\"><div class=\"t m54 x1ae h2ff y201d ff6 fsb3 fc0 sc0 ls0 ws0\">4,<span class=\"_ _0\"></span>2%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x79e y2022 w1f4 h300\"><div class=\"t m54 xd1 h304 y14e6 ff12 fsb4 fc0 sc0 ls0 ws0\">(mi<span class=\"_ _0\"></span>gliai<span class=\"_ _0\"></span>a di e<span class=\"_ _0\"></span>ur<span class=\"_ _1\"></span>o)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x7ab y2029 w2 h0\"><div class=\"t m0 x3 h4 y4 ff3 fs1 fc0 sc0 ls0 ws0\">servizi <span class=\"_ _0\"></span>ATM <span class=\"_ _6\"></span>diretti <span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>complementari <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>CCNL <span class=\"_ _6\"></span>del <span class=\"_ _0\"></span>trasporto <span class=\"_ _6\"></span>aereo <span class=\"_ _0\"></span>avvenuto <span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>luglio <span class=\"_ _0\"></span>2024, <span class=\"_ _6\"></span>i <span class=\"_ _0\"></span>maggiori <span class=\"_ _0\"></span>costi <span class=\"_ _6\"></span>per </div><div class=\"t m0 x3 h4 y5 ff3 fs1 fc0 sc0 ls0 ws0\">prestazioni <span class=\"_ _8\"></span>prof<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ssionali <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>altri<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>servizi <span class=\"_ _8\"></span><span class=\"ff7\">associati <span class=\"_ _8\"></span>all<span class=\"_ _1\"></span>\u2019incrementata<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>tecnica <span class=\"_ _8\"></span>res<span class=\"_ _8\"></span>a n<span class=\"_ _8\"></span>ell\u2019ambito <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>commesse</span><span class=\"ff7\"><span class=\"_ _1\"></span> </span></div><div class=\"t m0 x3 h4 y1e ff3 fs1 fc0 sc0 ls0 ws0\">di vendita.   </div><div class=\"t m0 x3 h4 y1f ff3 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 h2 y12bf ff3 fs0 fcf sc0 lsb2 ws0\">28.<span class=\"ffa ls0\"> <span class=\"_ _113\"> </span><span class=\"ff3\">Costo del personale<span class=\"_ _2b2\"> </span></span></span><span class=\"ffa ls0\"><span class=\"ff3\"> </span></span></div><div class=\"t m0 x3 h4 y11ae ff3 fs1 fc0 sc0 ls0 ws0\">Il <span class=\"_ _0\"></span>costo <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>pers<span class=\"_ _0\"></span>onale <span class=\"_ _0\"></span>ammonta<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>a <span class=\"_ _0\"></span>5<span class=\"lsa\">92</span>.436 <span class=\"_ _0\"></span>migliaia<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>euro <span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>registra <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>incremento di <span class=\"_ _6\"></span>24.150 <span class=\"_ _6\"></span>migliaia<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>euro<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y11af ff3 fs1 fc0 sc0 ls0 ws0\">(pari <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>+4,2<span class=\"ff7\">%), <span class=\"_ _0\"></span>rispetto <span class=\"_ _0\"></span>all\u2019esercizio precedente, <span class=\"_ _0\"></span>dovuto <span class=\"_ _0\"></span>sia <span class=\"_ _6\"></span>all\u2019increm<span class=\"_ _1\"></span>ento <span class=\"_ _0\"></span>retributivo <span class=\"_ _0\"></span>legato <span class=\"_ _0\"></span>alla riv<span class=\"_ _0\"></span>alutazio<span class=\"_ _8\"></span>ne<span class=\"_ _2b2\"> </span></span><span class=\"ff7\"> </span></div><div class=\"t m0 x3 h4 y11b0 ff3 fs1 fc0 sc0 ls0 ws0\">del 2% <span class=\"_ _8\"></span>dei <span class=\"_ _1\"></span>minimi cont<span class=\"_ _8\"></span>rattuali, <span class=\"_ _8\"></span>in linea <span class=\"_ _8\"></span>con gli <span class=\"_ _1\"></span>accordi <span class=\"_ _1\"></span>siglati<span class=\"_ _8\"></span> nel mese <span class=\"_ _8\"></span>di novemb<span class=\"_ _1\"></span>re 20<span class=\"_ _1\"></span>22, ch<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"ls5\">al</span><span class=\"ff7\">l\u2019incremento <span class=\"_ _8\"></span>del<span class=\"_ _2b2\"> </span></span><span class=\"ff7\"> </span></div><div class=\"t m0 x3 h4 y1414 ff3 fs1 fc0 sc0 ls0 ws0\">traffico aereo as<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>istito che ha inciso <span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>ulla retri<span class=\"_ _1\"></span>buzione variabil<span class=\"_ _1\"></span>e del personale<span class=\"_ _8\"></span> operativo.<span class=\"ls6\">  </span> </div><div class=\"t m0 x3 h4 y32 ff3 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x86 h4 y11d2 ff3 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 h4 y14c5 ff3 fs1 fc0 sc0 ls0 ws0\">La <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>tribuzione<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>fi<span class=\"_ _8\"></span>ss<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>si <span class=\"_ _6\"></span>attesta <span class=\"_ _0\"></span>a <span class=\"_ _c\"></span>3<span class=\"_ _8\"></span>2<span class=\"_ _0\"></span>1.421 <span class=\"_ _0\"></span>migliaia <span class=\"_ _6\"></span>di <span class=\"_ _0\"></span>euro, <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>incremento <span class=\"_ _0\"></span>del <span class=\"_ _6\"></span><span class=\"ls40\">4,</span>0%, <span class=\"_ _6\"></span>rispetto <span class=\"_ _6\"></span>al <span class=\"_ _0\"></span>dato <span class=\"_ _6\"></span>emerso <span class=\"_ _0\"></span>nel<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y1285 ff3 fs1 fc0 sc0 ls0 ws0\">2023, per <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>rivalutazi<span class=\"_ _1\"></span>one dei <span class=\"_ _0\"></span>minimi contrattuali del <span class=\"_ _0\"></span>2% che <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>prodotto due scatti, <span class=\"_ _0\"></span>uno a <span class=\"_ _0\"></span>decorrere dal <span class=\"_ _0\"></span>mese<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y14c6 ff7 fs1 fc0 sc0 ls0 ws0\">di sett<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>mbre <span class=\"_ _8\"></span>2023 e <span class=\"_ _8\"></span>l\u2019altro <span class=\"_ _1\"></span>dal mese <span class=\"_ _8\"></span>di lugl<span class=\"_ _8\"></span>io 2024 <span class=\"_ _8\"></span> per <span class=\"ff3\">gl<span class=\"_ _1\"></span>i a<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>anzamenti <span class=\"_ _8\"></span>nei livelli <span class=\"_ _8\"></span>di <span class=\"_ _1\"></span>inquadramento <span class=\"_ _8\"></span>contrattuale<span class=\"_ _2b2\"> </span></span><span class=\"ff3\"> </span></div><div class=\"t m0 x3 h4 y11dc ff3 fs1 fc0 sc0 ls0 ws0\">previsti <span class=\"_ _c\"></span>nel <span class=\"_ _d\"></span>CCNL <span class=\"_ _c\"></span>e <span class=\"_ _d\"></span>per <span class=\"_ _c\"></span><span class=\"ff7 ls5\">l\u2019<span class=\"_ _0\"></span></span>incremento <span class=\"_ _c\"></span>d<span class=\"ff7\">ell\u2019organico <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>Gruppo <span class=\"_ _d\"></span>che <span class=\"_ _c\"></span>si <span class=\"_ _d\"></span>attesta <span class=\"_ _c\"></span>a <span class=\"_ _d\"></span>+</span>68 <span class=\"_ _d\"></span>unit\u00e0 <span class=\"_ _c\"></span>medie <span class=\"_ _d\"></span>e <span class=\"_ _c\"></span>+<span class=\"_ _0\"></span>122 <span class=\"_ _c\"></span>unit\u00e0<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 yce6 ff3 fs1 fc0 sc0 ls0 ws0\">effettive,  rispetto <span class=\"_ _4\"> </span>al  2<span class=\"_ _0\"></span>023<span class=\"ls3\">, <span class=\"_ _4\"> </span></span>che  rif<span class=\"_ _0\"></span>lette  principalmente <span class=\"_ _4\"> </span>l<span class=\"_ _1\"></span>e <span class=\"_ _4\"> </span>assunzioni  de<span class=\"_ _0\"></span>l <span class=\"_ _4\"> </span>perso<span class=\"_ _8\"></span>nale <span class=\"_ _40\"> </span>operati<span class=\"_ _1\"></span>vo, <span class=\"_ _4\"> </span>tecnico  ed<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y14c7 ff3 fs1 fc0 sc0 ls0 ws0\">informatico, <span class=\"_ _8\"></span><span class=\"ff7\">chiudendo <span class=\"_ _8\"></span>l\u2019esercizio <span class=\"_ _8\"></span>202<span class=\"ff3\">4 con <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>organico <span class=\"_ _8\"></span>effettivo <span class=\"_ _8\"></span>di Grup<span class=\"_ _1\"></span>po <span class=\"_ _8\"></span>di 4.376 <span class=\"_ _8\"></span>unit\u00e0 <span class=\"_ _8\"></span>(4.254 unit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _8\"></span>effettive<span class=\"_ _2b2\"> </span></span></span><span class=\"ff7\"><span class=\"ff3\"> </span></span></div><div class=\"t m0 x3 h4 y909 ff3 fs1 fc0 sc0 ls0 ws0\">di Gruppo a fine<span class=\"_ _1\"></span> 2023)<span class=\"ls3\">. </span> </div><div class=\"t m0 x3 h4 y1218 ff3 fs1 fc0 sc0 ls0 ws0\">La <span class=\"_ _b\"> </span>retribuzione <span class=\"_ _b\"> </span>variabile <span class=\"_ _b\"> </span>registra <span class=\"_ _b\"> </span>un  i<span class=\"_ _1\"></span>ncremento <span class=\"_ _7\"> </span>netto <span class=\"_ _b\"> </span>di <span class=\"_ _b\"> </span>5.418 <span class=\"_ _7\"> </span>migliaia <span class=\"_ _b\"> </span>di <span class=\"_ _b\"> </span>euro  str<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ttamente <span class=\"_ _b\"> </span>connesso <span class=\"_ _4d\"> </span>al<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 yf59 ff3 fs1 fc0 sc0 ls0 ws0\">maggior <span class=\"_ _4d\"> </span>traffico <span class=\"_ _4d\"> </span>aereo <span class=\"_ _d\"> </span>assistito <span class=\"_ _4d\"> </span>che <span class=\"_ _4d\"> </span>incide <span class=\"_ _4d\"> </span>nella <span class=\"_ _d\"></span>determinazione <span class=\"_ _4d\"> </span>del <span class=\"_ _4d\"> </span>premio <span class=\"_ _4d\"> </span>di <span class=\"_ _d\"> </span>ris<span class=\"_ _0\"></span>ultato, <span class=\"_ _d\"></span>nello <span class=\"_ _4d\"> </span>straordinario<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y14c8 ff3 fs1 fc0 sc0 ls0 ws0\">operativo e in<span class=\"_ _8\"></span> alcuni istituti contrat<span class=\"_ _1\"></span>tuali rigua<span class=\"_ _1\"></span>rdanti il p<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rsonale o<span class=\"_ _1\"></span>perativo CTA <span class=\"_ _8\"></span>(<span class=\"_ _0\"></span>Controllori <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span>l Traffico<span class=\"_ _8\"></span> Aereo) e<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y14c9 ff3 fs1 fc0 sc0 ls0 ws0\">FISO <span class=\"_ _6\"></span>(<span class=\"_ _0\"></span><span class=\"ff2\">Flight <span class=\"_ _6\"></span>Informati<span class=\"_ _1\"></span>on <span class=\"_ _6\"></span>Service <span class=\"_ _c\"></span>O<span class=\"_ _8\"></span>f<span class=\"_ _0\"></span>ficer<span class=\"ff3\">) <span class=\"_ _6\"></span>entrati <span class=\"_ _6\"></span>in <span class=\"_ _c\"></span>vigo<span class=\"_ _8\"></span>re<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>dal <span class=\"_ _6\"></span>1<span class=\"_ _0\"></span>\u00b0 <span class=\"_ _6\"></span>agosto <span class=\"_ _6\"></span>2024 <span class=\"_ _6\"></span>a <span class=\"_ _c\"></span>s<span class=\"_ _1\"></span>eguito <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>rinnovo <span class=\"_ _c\"></span>d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>lla <span class=\"_ _6\"></span>parte<span class=\"_ _2b2\"> </span></span></span><span class=\"ff2\"><span class=\"ff3\"> </span></span></div><div class=\"t m0 x3 h4 y79e ff3 fs1 fc0 sc0 ls0 ws0\">specifica <span class=\"_ _7\"> </span>dei <span class=\"_ _7\"> </span>servizi <span class=\"_ _7\"> </span>ATM <span class=\"_ _7\"> </span>diretti  e <span class=\"_ _7\"> </span>complem<span class=\"_ _1\"></span>entari <span class=\"_ _7\"> </span>del  CC<span class=\"_ _8\"></span>NL  del <span class=\"_ _7\"> </span>trasporto <span class=\"_ _b\"> </span>aereo. <span class=\"_ _7\"> </span>Tale  incr<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>mento <span class=\"_ _7\"> </span>\u00e8  sta<span class=\"_ _8\"></span>to<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y14ca ff3 fs1 fc0 sc0 ls0 ws0\">parzialmente <span class=\"_ _0\"></span>compensato <span class=\"_ _0\"></span>dalla <span class=\"_ _6\"></span>riduzione <span class=\"_ _6\"></span>delle <span class=\"_ _0\"></span>ferie <span class=\"_ _6\"></span>maturate <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>non <span class=\"_ _6\"></span>godute, <span class=\"_ _6\"></span>per <span class=\"_ _c\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>maggiore <span class=\"_ _0\"></span>fruizione <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>tale<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y331 ff7 fs1 fc0 sc0 ls0 ws0\">istituto <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>il <span class=\"_ _c\"></span>minor <span class=\"_ _6\"></span>costo <span class=\"_ _6\"></span>delle <span class=\"_ _6\"></span>trasferte <span class=\"_ _6\"></span>che <span class=\"_ _6\"></span>aveva <span class=\"_ _6\"></span>visto <span class=\"_ _6\"></span>nell\u2019esercizio <span class=\"_ _6\"></span>precedente <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>maggior <span class=\"_ _6\"></span>costo <span class=\"_ _c\"></span>l<span class=\"_ _1\"></span>egato <span class=\"_ _6\"></span>alle<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y14cb ff3 fs1 fc0 sc0 ls0 ws0\">trasferte di ti<span class=\"_ _1\"></span>po addestrativ<span class=\"_ _1\"></span>o del personale op<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rativo.  </div><div class=\"t m0 x3 h4 y116f ff3 fs1 fc0 sc0 ls0 ws0\">Gli al<span class=\"_ _1\"></span>tri costi<span class=\"_ _1\"></span> del <span class=\"_ _8\"></span>personale registra<span class=\"_ _8\"></span>no un decr<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>mento n<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>tto di<span class=\"_ _8\"></span> 1.982 migli<span class=\"_ _1\"></span>aia di <span class=\"_ _8\"></span>euro, <span class=\"ff7\">rispetto all<span class=\"_ _1\"></span>\u2019esercizio <span class=\"_ _8\"></span>202<span class=\"ff3\">3<span class=\"ls3\">,<span class=\"_ _2b2\"> </span></span></span></span><span class=\"ff7\"><span class=\"ff3\"><span class=\"ls3\"> </span></span></span></div><div class=\"t m0 x3 h4 y14cc ff3 fs1 fc0 sc0 ls0 ws0\">su <span class=\"_ _d\"></span>cui <span class=\"_ _d\"></span>incide <span class=\"_ _c\"></span>il <span class=\"_ _d\"></span>minore <span class=\"_ _d\"></span><span class=\"ff7\">incentivo <span class=\"_ _c\"></span>all\u2019esodo <span class=\"_ _c\"></span>riconosciuto <span class=\"_ _c\"></span>al <span class=\"_ _d\"></span>personale <span class=\"_ _c\"></span>in <span class=\"_ _d\"></span>uscita <span class=\"_ _d\"></span>nel <span class=\"_ _d\"></span>corso <span class=\"_ _d\"></span>dell\u2019esercizio <span class=\"_ _c\"></span>che <span class=\"_ _c\"></span>ha<span class=\"_ _2b2\"> </span></span><span class=\"ff7\"> </span></div><div class=\"t m0 x3 h4 y14cd ff3 fs1 fc0 sc0 ls0 ws0\">interessato  del <span class=\"_ _4\"> </span>personale  con <span class=\"_ _4\"> </span>profili <span class=\"_ _4\"> </span>retributivi <span class=\"_ _4\"> </span>inferiori <span class=\"_ _4\"> </span><span class=\"ff7\">rispetto<span class=\"_ _8\"></span> <span class=\"_ _40\"> </span>l\u2019esercizio  a <span class=\"_ _4\"> </span>confronto <span class=\"_ _4\"> </span>e <span class=\"_ _4\"> </span>il  termine<span class=\"_ _0\"></span><span class=\"ff3\"> <span class=\"_ _4\"> </span>del<span class=\"_ _2b2\"> </span></span></span><span class=\"ff7\"><span class=\"ff3\"> </span></span></div><div class=\"t m0 x3 h4 y14ce ff7 fs1 fc0 sc0 ls0 ws0\">programma <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>esodo <span class=\"_ _6\"></span>denominato <span class=\"_ _0\"></span>\u201c<span class=\"_ _0\"></span>isopen<span class=\"_ _1\"></span>sione\u201d <span class=\"_ _0\"></span>disciplinato <span class=\"_ _6\"></span>dalla <span class=\"_ _0\"></span>Legge <span class=\"_ _6\"></span>92/2012 <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>cui <span class=\"_ _6\"></span>scadenza<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>era <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>issata <span class=\"_ _0\"></span>il<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y14cf ff3 fs1 fc0 sc0 ls0 ws0\">30 <span class=\"_ _6\"></span>novembre <span class=\"_ _c\"></span>2<span class=\"_ _1\"></span>024. <span class=\"_ _6\"></span>T<span class=\"_ _0\"></span>ali <span class=\"_ _6\"></span>decrementi <span class=\"_ _6\"></span>sono <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>tati <span class=\"_ _6\"></span>parzialmente <span class=\"_ _6\"></span>compens<span class=\"_ _0\"></span>ati <span class=\"_ _6\"></span>dal <span class=\"_ _c\"></span>mag<span class=\"_ _8\"></span>gior <span class=\"_ _c\"></span>costo <span class=\"_ _c\"></span><span class=\"ff7\">d<span class=\"_ _8\"></span>ell\u2019assicurazione<span class=\"_ _2b2\"> </span></span><span class=\"ff7\"> </span></div><div class=\"t m0 x3 h4 y14d0 ff3 fs1 fc0 sc0 ls0 ws0\">sanitaria del p<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rsonale del <span class=\"_ _8\"></span>Gruppo <span class=\"_ _0\"></span>che riflett<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> le condizioni di m<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rcato.  </div><div class=\"t m0 x3 h4 y14d1 ff7 fs1 fc0 sc0 ls0 ws0\">Nella tabella<span class=\"_ _1\"></span> seguente vien<span class=\"_ _1\"></span>e riportato l\u2019organico<span class=\"_ _8\"></span> aziendale del Gruppo<span class=\"_ _1\"></span> suddiviso p<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>r categoria pro<span class=\"_ _8\"></span>fessionale:<span class=\"_ _0\"></span><span class=\"ff3\"> </span></div><div class=\"t m0 x3 h4 y14d2 ff3 fs1 fc0 sc0 ls0 ws0\"> </div></td><td></td><td></td><td></td><td></td></tr></table>29.<span class=\"ffa ls0\"> <span class=\"_ _113\"> </span><span class=\"ff3\">Costi per lavori interni capitalizzati </span></span>I <span class=\"_ _0\"></span>costi per lavori <span class=\"_ _0\"></span>interni capitalizzati ammontano a <span class=\"_ _0\"></span>28.483 <span class=\"_ _0\"></span>migliaia di <span class=\"_ _0\"></span>euro (28.945 <span class=\"_ _0\"></span>migliaia di <span class=\"_ _0\"></span>euro nel <span class=\"_ _0\"></span>2023<span class=\"ls3e\">) <span class=\"_ _0\"></span></span>in<span class=\"_ _2b2\"> </span>leggera <span class=\"_ _d\"></span>riduzione <span class=\"_ _d\"></span>pari <span class=\"_ _4d\"> </span>al <span class=\"_ _d\"> </span>-1,6%, <span class=\"_ _4d\"> </span><span class=\"ff7\">rispetto <span class=\"_ _d\"></span>al <span class=\"_ _d\"></span>dato <span class=\"_ _d\"></span>emerso <span class=\"_ _4d\"> </span>nell\u2019esercizio <span class=\"_ _c\"></span>precedente</span>, <span class=\"_ _4d\"> </span>e <span class=\"_ _4d\"> </span>si <span class=\"_ _d\"></span>riferisce <span class=\"_ _d\"></span>alle <span class=\"_ _4d\"> </span>ore <span class=\"_ _d\"></span>del<span class=\"_ _2b2\"> </span>personale <span class=\"_ _8\"></span>di <span class=\"_ _16\"></span>Gruppo <span class=\"_ _8\"></span>impiegate <span class=\"_ _8\"></span>sui <span class=\"_ _16\"></span>progetti <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>inve<span class=\"_ _1\"></span>stimento <span class=\"_ _16\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>realizzazi<span class=\"_ _1\"></span>one <span class=\"_ _8\"></span>intern<span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>progetti <span class=\"_ _16\"></span>di <span class=\"_ _8\"></span>investimento<span class=\"_ _2b2\"> </span>da parte delle contr<span class=\"_ _8\"></span>ollate Techno Sky e IDS<span class=\"_ _1\"></span> AirNav.  <table class=\"s w799 h535\" id=\"_24366f25-2a69-439a-86d4-6572e4b411f8\"><tr><td class=\"c x1af y203b w79a h536\"><div class=\"t m55 x1ae h306 y203a ff6 fsb5 fc0 sc0 ls0 ws0\">Or<span class=\"_ _8\"></span>g<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>ico<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7d3 y203b w79b h536\"><div class=\"t m55 x1ae h306 y203a ff6 fsb5 fc0 sc0 lsfb ws0\">2024<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7d4 y203b w79b h536\"><div class=\"t m55 x1ae h306 y203a ff6 fsb5 fc0 sc0 lsfb ws0\">2023<span class=\"_ _2b2\"> </span></div></td><td class=\"c x53b y203c w1f5 h307\"><div class=\"t m55 x56 h306 y14fa ff6 fsb5 fc0 sc0 ls0 ws0\">Variaz<span class=\"_ _8\"></span>ion<span class=\"_ _0\"></span>e<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x53b y203d w1f5 h305\"><div class=\"t m55 x42 h308 y14fb ff4 fsb5 fc0 sc0 ls0 ws0\">Dir<span class=\"_ _8\"></span>igen<span class=\"_ _8\"></span>ti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7d5 y203f w79c h506\"><div class=\"t m55 x1ae h308 y203e ff4 fsb5 fc0 sc0 lsfc ws0\">56<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7d6 y203f w79d h506\"><div class=\"t m55 x1ae h308 y203e ff4 fsb5 fc0 sc0 lsfc ws0\">52<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7d7 y203f w79e h506\"><div class=\"t m55 x1ae h308 y203e ff4 fsb5 fc0 sc0 lsfc ws0\">4<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x53b y203d w1f5 h305\"><div class=\"t m55 x42 h308 y14fe ff4 fsb5 fc0 sc0 ls0 ws0\">Qu<span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>dr<span class=\"_ _8\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7d8 y2040 w79f h506\"><div class=\"t m55 x1ae h308 y203e ff4 fsb5 fc0 sc0 lsfc ws0\">417<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7d9 y2040 w79f h506\"><div class=\"t m55 x1ae h308 y203e ff4 fsb5 fc0 sc0 lsfc ws0\">408<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7da y2040 w79e h506\"><div class=\"t m55 x1ae h308 y203e ff4 fsb5 fc0 sc0 lsfc ws0\">9<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x53b y203d w1f5 h305\"><div class=\"t m55 x42 h308 y1500 ff4 fsb5 fc0 sc0 ls0 ws0\">Impi<span class=\"_ _8\"></span>egati<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7db y2041 w7a0 h506\"><div class=\"t m55 x1ae h308 y203e ff4 fsb5 fc0 sc0 lsfc ws0\">3.903<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7dc y2041 w7a1 h506\"><div class=\"t m55 x1ae h308 y203e ff4 fsb5 fc0 sc0 lsfc ws0\">3.<span class=\"_ _0\"></span>794<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7dd y2041 w7a2 h506\"><div class=\"t m55 x1ae h308 y203e ff4 fsb5 fc0 sc0 lsfc ws0\">109<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x53b y203d w1f5 h305\"><div class=\"t m55 x42 h306 y1502 ff6 fsb5 fc0 sc0 ls0 ws0\">Co<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>si<span class=\"_ _8\"></span>stenza finale </div></td><td class=\"c x7db y2042 w7a3 h524\"><div class=\"t m55 x1ae h306 y203a ff6 fsb5 fc0 sc0 lsfc ws0\">4.376<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7de y2042 w7a3 h524\"><div class=\"t m55 x1ae h306 y203a ff6 fsb5 fc0 sc0 lsfc ws0\">4.254<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7df y2042 w79f h524\"><div class=\"t m55 x1ae h306 y203a ff6 fsb5 fc0 sc0 lsfc ws0\">122<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x53b y203d w1f5 h305\"><div class=\"t m55 x42 h306 y1504 ff6 fsb5 fc0 sc0 ls0 ws0\">Co<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>si<span class=\"_ _8\"></span>stenza media<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7db y2043 w7a3 h524\"><div class=\"t m55 x1ae h306 y203a ff6 fsb5 fc0 sc0 lsfc ws0\">4.376<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7de y2043 w7a3 h524\"><div class=\"t m55 x1ae h306 y203a ff6 fsb5 fc0 sc0 lsfc ws0\">4.308<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7e0 y2043 w7a4 h524\"><div class=\"t m55 x1ae h306 y203a ff6 fsb5 fc0 sc0 lsfc ws0\">68<span class=\"_ _2b2\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-602": {
   "value": "27.<span class=\"ffa ls0\"> <span class=\"_ _113\"> </span><span class=\"ff3\">Costi per beni, per servizi, godimento beni di terzi ed altri costi operativi<span class=\"_ _2b2\"> </span></span></span>I <span class=\"_ _c\"></span>costi <span class=\"_ _c\"></span>per <span class=\"_ _c\"></span>beni, <span class=\"_ _c\"></span>per <span class=\"_ _c\"></span>ser<span class=\"_ _1\"></span>vizi, <span class=\"_ _c\"></span>godimento <span class=\"_ _c\"></span>beni <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>te<span class=\"_ _1\"></span>rzi <span class=\"_ _c\"></span>ed <span class=\"_ _c\"></span>altri <span class=\"_ _c\"></span>costi <span class=\"_ _c\"></span>operati<span class=\"_ _1\"></span>vi <span class=\"_ _c\"></span>ammontano <span class=\"_ _c\"></span>com<span class=\"_ _1\"></span>plessivament<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>a<span class=\"_ _2b2\"> </span>16<span class=\"ls0\">1.868 <span class=\"_ _8\"></span>migliaia di <span class=\"_ _1\"></span>euro <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> r<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>gistrano <span class=\"_ _8\"></span>un lieve incr<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>mento pari<span class=\"_ _8\"></span> allo 0,8%<span class=\"_ _1\"></span>, <span class=\"ff7\">rispetto<span class=\"_ _1\"></span> all\u2019ese<span class=\"_ _1\"></span>rcizio p<span class=\"_ _1\"></span>recedente, <span class=\"_ _1\"></span>come<span class=\"_ _2b2\"> </span></span></span>rappresentato n<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>lla tabella <span class=\"_ _8\"></span>di seguito riportata. I <span class=\"_ _8\"></span><span class=\"fcf ls0\">Co<span class=\"_ _1\"></span>sti <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>acq<span class=\"_ _1\"></span>uisto <span class=\"_ _8\"></span>di <span class=\"_ _16\"></span>beni <span class=\"_ _8\"></span><span class=\"fc0\">che <span class=\"_ _8\"></span>accolgono <span class=\"_ _16\"></span>sia <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span><span class=\"ff7\">costi <span class=\"_ _8\"></span>sost<span class=\"_ _8\"></span>enu<span class=\"_ _0\"></span>ti <span class=\"_ _16\"></span>per <span class=\"_ _8\"></span>l\u2019acquisto <span class=\"_ _8\"></span>di <span class=\"_ _16\"></span>parti <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>ricambio<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>relativi <span class=\"_ _8\"></span>ad <span class=\"_ _8\"></span>im<span class=\"_ _8\"></span>pianti<span class=\"_ _2b2\"> </span></span></span></span>ed apparati<span class=\"_ _8\"></span> utilizzati <span class=\"_ _1\"></span>per il <span class=\"_ _8\"></span>controllo del t<span class=\"_ _8\"></span>raffico aereo c<span class=\"_ _8\"></span>he l\u2019acquisto d<span class=\"_ _8\"></span>ei materiali <span class=\"_ _8\"></span>ne<span class=\"_ _0\"></span>cessari <span class=\"_ _1\"></span>per l<span class=\"ff3\">o sviluppo <span class=\"_ _8\"></span>dell<span class=\"ls8\">e<span class=\"_ _2b2\"> </span></span></span>commesse <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>vendita <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>lle <span class=\"_ _6\"></span>controllate, <span class=\"_ _6\"></span>registrano<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>un<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>incremento<span class=\"_ _8\"></span> <span class=\"_ _d\"></span>di <span class=\"_ _6\"></span>3,9 <span class=\"_ _c\"></span>mili<span class=\"_ _1\"></span>oni <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>eu<span class=\"_ _1\"></span>ro <span class=\"_ _6\"></span>a <span class=\"_ _c\"></span>seguito <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _6\"></span>maggior<span class=\"_ _2b2\"> </span>prelievo <span class=\"_ _8\"></span>dal <span class=\"_ _16\"></span>magazzino <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>parti <span class=\"_ _16\"></span>di <span class=\"_ _8\"></span>ricambio <span class=\"_ _8\"></span>degli <span class=\"_ _16\"></span>impianti <span class=\"_ _8\"></span>operativi <span class=\"_ _8\"></span>c<span class=\"_ _8\"></span>he<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>maggiore <span class=\"_ _8\"></span>ac<span class=\"_ _8\"></span>qu<span class=\"_ _0\"></span>isto <span class=\"_ _8\"></span>di <span class=\"_ _16\"></span>beni <span class=\"_ _8\"></span>necessari<span class=\"_ _2b2\"> </span>allo sviluppo dell<span class=\"_ _1\"></span>e commesse di <span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>endita.   I <span class=\"_ _e\"> </span><span class=\"fcf ls0\">Costi <span class=\"_ _f\"> </span>per <span class=\"_ _e\"> </span>servizi <span class=\"_ _35\"> </span><span class=\"fc0\">registrano<span class=\"_ _8\"></span> <span class=\"_ _35\"> </span>complessivam<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nte <span class=\"_ _f\"> </span>un <span class=\"_ _35\"> </span><span class=\"ls31\">de<span class=\"_ _0\"></span></span>cremento<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>netto <span class=\"_ _e\"> </span>del<span class=\"ff7\">l\u20191,7%, <span class=\"_ _e\"> </span>rispetto <span class=\"_ _e\"> </span>all\u2019esercizi<span class=\"_ _8\"></span>o<span class=\"_ _2b2\"> </span></span></span></span>precedente, <span class=\"ff7\">rif<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rito princip<span class=\"_ _8\"></span>almente ai minori c<span class=\"_ _1\"></span>osti conne<span class=\"_ _1\"></span>ssi alle ute<span class=\"_ _8\"></span>nze per la riduzione d<span class=\"_ _8\"></span>ell\u2019energia elettrica, <span class=\"_ _8\"></span>al<span class=\"_ _2b2\"> </span></span>minor <span class=\"_ _8\"></span>costo <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>contribuzi<span class=\"_ _1\"></span>one <span class=\"_ _8\"></span>Eurocontrol <span class=\"_ _8\"></span>qual<span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>effetto <span class=\"_ _8\"></span>conseguente <span class=\"_ _8\"></span>all\u2019ad<span class=\"_ _1\"></span>ozione <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>una <span class=\"_ _8\"></span>nuova <span class=\"_ _8\"></span>acco<span class=\"_ _8\"></span>unting <span class=\"_ _8\"></span>policy<span class=\"_ _2b2\"> </span>da  parte  di  Eurocontrol  che  ha <span class=\"_ _4\"> </span>generato<span class=\"_ _8\"></span> <span class=\"_ _4\"> </span><span class=\"ff7\">l\u2019iscrizione  di  ricavi  ridistribuiti  agli  Stati  membri  per  quote  di<span class=\"_ _2b2\"> </span></span>competenza <span class=\"_ _c\"></span>e <span class=\"_ _d\"></span>portati <span class=\"_ _d\"></span>in <span class=\"_ _d\"></span>riduzione <span class=\"_ _c\"></span>de<span class=\"_ _0\"></span>lla <span class=\"_ _c\"></span>contribuzione <span class=\"_ _c\"></span>dovuta <span class=\"_ _d\"></span>per <span class=\"_ _d\"></span>il <span class=\"_ _d\"></span>quarto <span class=\"_ _4d\"> </span>trimestre <span class=\"_ _c\"></span>2024. <span class=\"_ _d\"></span>Tali <span class=\"_ _d\"></span>decrementi<span class=\"_ _2b2\"> </span>hanno  comp<span class=\"_ _1\"></span>ensato  l\u2019incr<span class=\"_ _1\"></span>emento  del  co<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>to  dei  b<span class=\"_ _1\"></span>uoni  pasto,  p<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>r  il  maggi<span class=\"_ _8\"></span>or  costo  unitario  rico<span class=\"_ _8\"></span>nos<span class=\"_ _0\"></span>ciuto  al<span class=\"_ _2b2\"> </span>personale <span class=\"_ _c\"></span>a <span class=\"_ _6\"></span>partire <span class=\"_ _c\"></span>dal <span class=\"_ _c\"></span>m<span class=\"_ _8\"></span>ese<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>di <span class=\"_ _6\"></span>agosto <span class=\"_ _c\"></span>2024 <span class=\"_ _c\"></span>a <span class=\"_ _6\"></span>valle <span class=\"_ _c\"></span>della <span class=\"_ _6\"></span>firma <span class=\"_ _c\"></span>dell\u2019accordo <span class=\"_ _6\"></span>sul <span class=\"_ _c\"></span>rinnovo <span class=\"_ _c\"></span>d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>lla <span class=\"_ _c\"></span>part<span class=\"_ _8\"></span>e <span class=\"_ _c\"></span>specifica<table class=\"s w721 h530\" id=\"_eb38450a-33b0-4ea7-acda-3c92e768eb0a\"><tr><td></td><td class=\"c x75f y2009 w722 h506\"><div class=\"t m53 x1ae h2fa y1f08 ff6 fsb1 fc0 sc0 lsf7 ws0\">2024<span class=\"_ _2b2\"> </span></div></td><td class=\"c x760 y2009 w722 h506\"><div class=\"t m53 x1ae h2fa y1f08 ff6 fsb1 fc0 sc0 lsf7 ws0\">2023<span class=\"_ _2b2\"> </span></div></td><td class=\"c x761 y2009 w723 h506\"><div class=\"t m53 x1ae h2fa y1f08 ff6 fsb1 fc0 sc0 ls0 ws0\">Va<span class=\"_ _8\"></span>riazioni<span class=\"_ _2b2\"> </span></div></td><td class=\"c x762 y200a w724 h506\"><div class=\"t m53 x1ae h2fa y1f08 ff6 fsb1 fc0 sc0 ls0 ws0\">%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y200c w725 h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">Costi<span class=\"_ _0\"></span> per a<span class=\"_ _8\"></span>cqui<span class=\"_ _0\"></span>sto di<span class=\"_ _0\"></span> ben<span class=\"_ _0\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x763 y200c w726 h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>2<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>2<span class=\"_ _8\"></span>39<span class=\"_ _2b2\"> </span></div></td><td class=\"c x764 y200c w727 h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">8<span class=\"_ _1\"></span>.3<span class=\"_ _1\"></span>3<span class=\"_ _8\"></span>2<span class=\"_ _2b2\"> </span></div></td><td class=\"c x765 y200c w728 h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">3<span class=\"_ _8\"></span>.9<span class=\"_ _1\"></span>0<span class=\"_ _8\"></span>7<span class=\"_ _2b2\"> </span></div></td><td class=\"c x766 y200c w729 h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">4<span class=\"_ _8\"></span>6,9<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y200d w72a h506\"><div class=\"t m53 x1ae h2fa y1f08 ff6 fsb1 fc0 sc0 ls0 ws0\">Costi p<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>r serv<span class=\"_ _1\"></span>izi<span class=\"_ _0\"></span>:<span class=\"_ _2b2\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1af y200e w72b h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">Costi<span class=\"_ _0\"></span> per ma<span class=\"_ _8\"></span>n<span class=\"_ _0\"></span>ute<span class=\"_ _0\"></span>nzi<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x767 y200e w72c h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">2<span class=\"_ _8\"></span>7.5<span class=\"_ _8\"></span>7<span class=\"_ _8\"></span>4<span class=\"_ _2b2\"> </span></div></td><td class=\"c x768 y200e w72d h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">26<span class=\"_ _8\"></span>.5<span class=\"_ _8\"></span>36<span class=\"_ _2b2\"> </span></div></td><td class=\"c x769 y200e w72e h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>.03<span class=\"_ _8\"></span>8<span class=\"_ _2b2\"> </span></div></td><td class=\"c x76a y200e w72f h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">3,9<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y200f w730 h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">Costi<span class=\"_ _0\"></span> per c<span class=\"_ _8\"></span>ontri<span class=\"_ _0\"></span>buzi<span class=\"_ _6\"></span>oni<span class=\"_ _0\"></span> eurocontrol<span class=\"_ _2b2\"> </span></div></td><td class=\"c x76b y200f w72c h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">3<span class=\"_ _8\"></span>8.2<span class=\"_ _8\"></span>6<span class=\"_ _8\"></span>1<span class=\"_ _2b2\"> </span></div></td><td class=\"c x76c y200f w731 h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">43<span class=\"_ _8\"></span>.2<span class=\"_ _8\"></span>17<span class=\"_ _2b2\"> </span></div></td><td class=\"c x76d y200f w732 h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>4<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>9<span class=\"_ _8\"></span>56<span class=\"_ _8\"></span>)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x76e y200f w733 h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">-1<span class=\"_ _8\"></span>1,5<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y2010 w734 h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">Costi<span class=\"_ _0\"></span> per utenze<span class=\"_ _6\"></span> <span class=\"_ _8\"></span>e<span class=\"_ _6\"></span> <span class=\"_ _8\"></span>te<span class=\"_ _6\"></span>l<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>comuni<span class=\"_ _0\"></span>ca<span class=\"_ _8\"></span>zi<span class=\"_ _6\"></span>oni<span class=\"_ _2b2\"> </span></div></td><td class=\"c x76f y2010 w72c h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">2<span class=\"_ _8\"></span>7.8<span class=\"_ _8\"></span>9<span class=\"_ _8\"></span>0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x770 y2010 w72d h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">28<span class=\"_ _8\"></span>.6<span class=\"_ _8\"></span>16<span class=\"_ _2b2\"> </span></div></td><td class=\"c x771 y2010 w735 h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>7<span class=\"_ _8\"></span>26<span class=\"_ _8\"></span>)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x772 y2010 w736 h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">-<span class=\"_ _0\"></span>2<span class=\"_ _8\"></span>,<span class=\"_ _0\"></span>5<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y2011 w737 h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">Costi<span class=\"_ _0\"></span> per a<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>si<span class=\"_ _0\"></span>cura<span class=\"_ _8\"></span>zi<span class=\"_ _6\"></span>oni<span class=\"_ _2b2\"> </span></div></td><td class=\"c x773 y2011 w72e h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">3.7<span class=\"_ _8\"></span>2<span class=\"_ _8\"></span>0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x774 y2011 w738 h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">3<span class=\"_ _8\"></span>.6<span class=\"_ _8\"></span>61<span class=\"_ _2b2\"> </span></div></td><td class=\"c x775 y2011 w739 h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 lsf7 ws0\">59<span class=\"_ _2b2\"> </span></div></td><td class=\"c x776 y2011 w73a h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">1<span class=\"_ _1\"></span>,6%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y2012 w73b h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">Pul<span class=\"_ _0\"></span>i<span class=\"_ _6\"></span>zi<span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> vi<span class=\"_ _0\"></span>gi<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>anza<span class=\"_ _2b2\"> </span></div></td><td class=\"c x777 y2012 w73c h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">5<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>0<span class=\"_ _8\"></span>61<span class=\"_ _2b2\"> </span></div></td><td class=\"c x778 y2012 w72e h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">5.1<span class=\"_ _8\"></span>5<span class=\"_ _8\"></span>4<span class=\"_ _2b2\"> </span></div></td><td class=\"c x779 y2012 w73d h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>93<span class=\"_ _8\"></span>)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x77a y2012 w736 h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">-<span class=\"_ _0\"></span>1<span class=\"_ _8\"></span>,<span class=\"_ _0\"></span>8<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y2013 w73e h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">Al<span class=\"_ _0\"></span>tri<span class=\"_ _0\"></span> c<span class=\"_ _8\"></span>os<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span> r<span class=\"_ _8\"></span>i<span class=\"_ _0\"></span>guardanti il<span class=\"_ _6\"></span> <span class=\"_ _1\"></span>pe<span class=\"_ _0\"></span>rsonal<span class=\"_ _0\"></span>e<span class=\"_ _2b2\"> </span></div></td><td class=\"c x76f y2013 w72c h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>2.4<span class=\"_ _8\"></span>7<span class=\"_ _8\"></span>0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x770 y2013 w72d h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">12<span class=\"_ _8\"></span>.2<span class=\"_ _8\"></span>53<span class=\"_ _2b2\"> </span></div></td><td class=\"c x77b y2013 w73f h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 lsf7 ws0\">217<span class=\"_ _2b2\"> </span></div></td><td class=\"c x77c y2013 w740 h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>,<span class=\"_ _0\"></span>8<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y2014 w741 h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">Pre<span class=\"_ _0\"></span>stazi<span class=\"_ _0\"></span>oni<span class=\"_ _0\"></span> profe<span class=\"_ _0\"></span>ssi<span class=\"_ _6\"></span>onal<span class=\"_ _0\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x77d y2014 w72d h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">16<span class=\"_ _8\"></span>.8<span class=\"_ _8\"></span>50<span class=\"_ _2b2\"> </span></div></td><td class=\"c x77e y2014 w742 h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">1<span class=\"_ _1\"></span>6<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>4<span class=\"_ _8\"></span>23<span class=\"_ _2b2\"> </span></div></td><td class=\"c x77f y2014 w73f h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 lsf7 ws0\">427<span class=\"_ _2b2\"> </span></div></td><td class=\"c x780 y2014 w72f h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">2,6<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y2015 w743 h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">Al<span class=\"_ _0\"></span>tri<span class=\"_ _0\"></span> c<span class=\"_ _8\"></span>os<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span> per <span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>rvi<span class=\"_ _0\"></span>zi<span class=\"_ _2b2\"> </span></div></td><td class=\"c x76b y2015 w72c h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>2.5<span class=\"_ _8\"></span>7<span class=\"_ _8\"></span>2<span class=\"_ _2b2\"> </span></div></td><td class=\"c x781 y2015 w744 h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>0.9<span class=\"_ _8\"></span>8<span class=\"_ _8\"></span>1<span class=\"_ _2b2\"> </span></div></td><td class=\"c x782 y2015 w72e h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>.5<span class=\"_ _8\"></span>91<span class=\"_ _2b2\"> </span></div></td><td class=\"c x783 y2015 w745 h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>4,5<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y2016 w746 h506\"><div class=\"t m53 x1ae h2fa y1f08 ff6 fsb1 fc0 sc0 ls0 ws0\">T<span class=\"_ _1\"></span>ota<span class=\"_ _8\"></span>le<span class=\"_ _0\"></span> cost<span class=\"_ _8\"></span>i<span class=\"_ _0\"></span> per <span class=\"_ _8\"></span>se<span class=\"_ _0\"></span>rvizi<span class=\"_ _2b2\"> </span></div></td><td class=\"c x784 y2016 w747 h506\"><div class=\"t m53 x1ae h2fa y1f08 ff6 fsb1 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>44<span class=\"_ _8\"></span>.3<span class=\"_ _8\"></span>9<span class=\"_ _8\"></span>8<span class=\"_ _2b2\"> </span></div></td><td class=\"c x785 y2016 w748 h506\"><div class=\"t m53 x1ae h2fa y1f08 ff6 fsb1 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>46<span class=\"_ _8\"></span>.8<span class=\"_ _8\"></span>4<span class=\"_ _8\"></span>1<span class=\"_ _2b2\"> </span></div></td><td class=\"c x786 y2016 w749 h506\"><div class=\"t m53 x1ae h2fa y1f08 ff6 fsb1 fc0 sc0 ls0 ws0\">(2.4<span class=\"_ _8\"></span>4<span class=\"_ _8\"></span>3<span class=\"_ _8\"></span>)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x787 y2016 w74a h506\"><div class=\"t m53 x1ae h2fa y1f08 ff6 fsb1 fc0 sc0 ls0 ws0\">-<span class=\"_ _0\"></span>1,7<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y2017 w74b h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">Costi<span class=\"_ _0\"></span> per godime<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>to beni<span class=\"_ _0\"></span> di<span class=\"_ _0\"></span> terzi<span class=\"_ _2b2\"> </span></div></td><td class=\"c x788 y2017 w73c h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>6<span class=\"_ _8\"></span>66<span class=\"_ _2b2\"> </span></div></td><td class=\"c x789 y2017 w72e h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">1.5<span class=\"_ _8\"></span>4<span class=\"_ _8\"></span>4<span class=\"_ _2b2\"> </span></div></td><td class=\"c x78a y2017 w74c h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 lsf7 ws0\">122<span class=\"_ _2b2\"> </span></div></td><td class=\"c x78b y2017 w74d h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">7,9<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y2018 w74e h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">Al<span class=\"_ _0\"></span>tri<span class=\"_ _0\"></span> c<span class=\"_ _8\"></span>os<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span> operativ<span class=\"_ _0\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x78c y2018 w74f h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">3.5<span class=\"_ _8\"></span>6<span class=\"_ _1\"></span>5<span class=\"_ _2b2\"> </span></div></td><td class=\"c x78d y2018 w750 h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">3<span class=\"_ _1\"></span>.8<span class=\"_ _1\"></span>9<span class=\"_ _8\"></span>3<span class=\"_ _2b2\"> </span></div></td><td class=\"c x78e y2018 w751 h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>3<span class=\"_ _8\"></span>2<span class=\"_ _1\"></span>8<span class=\"_ _8\"></span>)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x78f y2018 w752 h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">-<span class=\"_ _0\"></span>8,4<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y2019 w753 h506\"><div class=\"t m53 x1ae h2fa y1f08 ff6 fsb1 fc0 sc0 ls0 ws0\">T<span class=\"_ _1\"></span>ota<span class=\"_ _8\"></span>le<span class=\"_ _0\"></span> cost<span class=\"_ _8\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x790 y2019 w754 h506\"><div class=\"t m53 x1ae h2fa y1f08 ff6 fsb1 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>61<span class=\"_ _8\"></span>.8<span class=\"_ _8\"></span>6<span class=\"_ _8\"></span>8<span class=\"_ _2b2\"> </span></div></td><td class=\"c x791 y2019 w748 h506\"><div class=\"t m53 x1ae h2fa y1f08 ff6 fsb1 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>60<span class=\"_ _8\"></span>.6<span class=\"_ _8\"></span>1<span class=\"_ _8\"></span>0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x793 y201c w755 h531\"><div class=\"t m53 x1ae h2fa y201a ff6 fsb1 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>.2<span class=\"_ _1\"></span>5<span class=\"_ _8\"></span>8<span class=\"_ _2b2\"> </span></div><div class=\"t m53 x792 h2fd y201b ff12 fsb2 fc0 sc0 ls0 ws0\">(migliaia<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>i euro)</div></td><td class=\"c x794 y2019 w756 h506\"><div class=\"t m53 x1ae h2fa y1f08 ff6 fsb1 fc0 sc0 ls0 ws0\">0<span class=\"_ _8\"></span>,<span class=\"_ _0\"></span>8<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr></table><div class=\"gs30\"><table class=\"s w757 h532\" id=\"_491c40c6-a727-4f69-a177-470c898ae4fb\"><tr><td></td><td class=\"c x796 y201e w758 h4f9\"><div class=\"t m54 x1ae h2ff y201d ff6 fsb3 fc0 sc0 lsf9 ws0\">2024<span class=\"_ _2b2\"> </span></div></td><td class=\"c x797 y201e w758 h4f9\"><div class=\"t m54 x1ae h2ff y201d ff6 fsb3 fc0 sc0 lsf9 ws0\">2023<span class=\"_ _2b2\"> </span></div></td><td class=\"c x798 y201e w759 h4f9\"><div class=\"t m54 x1ae h2ff y201d ff6 fsb3 fc0 sc0 ls0 ws0\">Vari<span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>zi<span class=\"_ _8\"></span>o<span class=\"_ _0\"></span>ni<span class=\"_ _2b2\"> </span></div></td><td class=\"c x799 y201e w75a h4f9\"><div class=\"t m54 x1ae h2ff y201d ff6 fsb3 fc0 sc0 ls0 ws0\">%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y2020 w75b h4fa\"><div class=\"t m54 x1ae h301 y201f ff4 fsb3 fc0 sc0 ls0 ws0\">Salari e sti<span class=\"_ _8\"></span>pend<span class=\"_ _8\"></span>i,<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>i cui:<span class=\"_ _2b2\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1af y2021 w75c h4fa\"><div class=\"t m54 x1ae h301 y201f ff4 fsb3 fc0 sc0 ls0 ws0\">retr<span class=\"_ _8\"></span>ibu<span class=\"_ _8\"></span>zio<span class=\"_ _0\"></span>ne <span class=\"_ _1\"></span>f<span class=\"_ _0\"></span>issa<span class=\"_ _2b2\"> </span></div></td><td class=\"c x79a y2021 w75d h4fa\"><div class=\"t m54 x1ae h301 y201f ff4 fsb3 fc0 sc0 lsfa ws0\">321.421<span class=\"_ _2b2\"> </span></div></td><td class=\"c x79b y2021 w75e h4fa\"><div class=\"t m54 x1ae h301 y201f ff4 fsb3 fc0 sc0 lsfa ws0\">309.<span class=\"_ _0\"></span>120<span class=\"_ _2b2\"> </span></div></td><td class=\"c x79c y2021 w75f h4fa\"><div class=\"t m54 x1ae h301 y201f ff4 fsb3 fc0 sc0 ls0 ws0\">12.301<span class=\"_ _2b2\"> </span></div></td><td class=\"c x79d y2021 w760 h4fa\"><div class=\"t m54 x1ae h301 y201f ff4 fsb3 fc0 sc0 ls0 ws0\">4,0%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x79e y2022 w1f4 h300\"><div class=\"t m54 x58 h301 y14da ff4 fsb3 fc0 sc0 ls0 ws0\">retr<span class=\"_ _8\"></span>ibu<span class=\"_ _8\"></span>zio<span class=\"_ _0\"></span>ne <span class=\"_ _1\"></span>variabi<span class=\"_ _1\"></span>le<span class=\"_ _2b2\"> </span></div></td><td class=\"c x79f y2023 w761 h4fa\"><div class=\"t m54 x1ae h301 y201f ff4 fsb3 fc0 sc0 lsfa ws0\">99.446<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7a0 y2023 w762 h4fa\"><div class=\"t m54 x1ae h301 y201f ff4 fsb3 fc0 sc0 lsfa ws0\">94.<span class=\"_ _0\"></span>028<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7a1 y2023 w763 h4fa\"><div class=\"t m54 x1ae h301 y201f ff4 fsb3 fc0 sc0 ls0 ws0\">5.418<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7a2 y2023 w764 h4fa\"><div class=\"t m54 x1ae h301 y201f ff4 fsb3 fc0 sc0 ls0 ws0\">5,<span class=\"_ _8\"></span>8%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x79e y2022 w1f4 h300\"><div class=\"t m54 x14c h2ff y14dc ff6 fsb3 fc0 sc0 ls0 ws0\">Totale s<span class=\"_ _8\"></span>alari<span class=\"_ _8\"></span> e sti<span class=\"_ _8\"></span>p<span class=\"_ _0\"></span>end<span class=\"_ _0\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x79a y2024 w765 h4f9\"><div class=\"t m54 x1ae h2ff y201d ff6 fsb3 fc0 sc0 lsfa ws0\">420.867<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7a3 y2024 w766 h4f9\"><div class=\"t m54 x1ae h2ff y201d ff6 fsb3 fc0 sc0 lsfa ws0\">403.148<span class=\"_ _2b2\"> </span></div></td><td class=\"c x79c y2024 w767 h4f9\"><div class=\"t m54 x1ae h2ff y201d ff6 fsb3 fc0 sc0 ls0 ws0\">17.719<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7a4 y2024 w768 h4f9\"><div class=\"t m54 x1ae h2ff y201d ff6 fsb3 fc0 sc0 ls0 ws0\">4,<span class=\"_ _0\"></span>4%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x79e y2022 w1f4 h300\"><div class=\"t m54 x58 h301 y14de ff4 fsb3 fc0 sc0 ls0 ws0\">Oner<span class=\"_ _8\"></span>i so<span class=\"_ _0\"></span>cia<span class=\"_ _0\"></span>li<span class=\"_ _2b2\"> </span></div></td><td class=\"c x79a y2025 w75d h4fa\"><div class=\"t m54 x1ae h301 y201f ff4 fsb3 fc0 sc0 lsfa ws0\">135.141<span class=\"_ _2b2\"> </span></div></td><td class=\"c x79b y2025 w75e h4fa\"><div class=\"t m54 x1ae h301 y201f ff4 fsb3 fc0 sc0 lsfa ws0\">128.<span class=\"_ _0\"></span>690<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7a5 y2025 w763 h4fa\"><div class=\"t m54 x1ae h301 y201f ff4 fsb3 fc0 sc0 ls0 ws0\">6.451<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7a6 y2025 w764 h4fa\"><div class=\"t m54 x1ae h301 y201f ff4 fsb3 fc0 sc0 ls0 ws0\">5,0<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x79e y2022 w1f4 h300\"><div class=\"t m54 x58 h301 y14e0 ff4 fsb3 fc0 sc0 ls0 ws0\">Trattamento d<span class=\"_ _1\"></span>i fine r<span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>pp<span class=\"_ _8\"></span>o<span class=\"_ _0\"></span>rto<span class=\"_ _2b2\"> </span></div></td><td class=\"c x79f y2026 w761 h4fa\"><div class=\"t m54 x1ae h301 y201f ff4 fsb3 fc0 sc0 lsfa ws0\">27.737<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7a0 y2026 w762 h4fa\"><div class=\"t m54 x1ae h301 y201f ff4 fsb3 fc0 sc0 lsfa ws0\">25.<span class=\"_ _0\"></span>775<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7a1 y2026 w763 h4fa\"><div class=\"t m54 x1ae h301 y201f ff4 fsb3 fc0 sc0 ls0 ws0\">1.962<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7a2 y2026 w764 h4fa\"><div class=\"t m54 x1ae h301 y201f ff4 fsb3 fc0 sc0 ls0 ws0\">7,<span class=\"_ _8\"></span>6%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x79e y2022 w1f4 h300\"><div class=\"t m54 x58 h301 y14e2 ff4 fsb3 fc0 sc0 ls0 ws0\">Al<span class=\"_ _8\"></span>tri co<span class=\"_ _0\"></span>sti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7a7 y2027 w769 h4fa\"><div class=\"t m54 x1ae h301 y201f ff4 fsb3 fc0 sc0 lsfa ws0\">8.691<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7a8 y2027 w762 h4fa\"><div class=\"t m54 x1ae h301 y201f ff4 fsb3 fc0 sc0 lsfa ws0\">10.<span class=\"_ _0\"></span>673<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7a9 y2027 w76a h4fa\"><div class=\"t m54 x1ae h301 y201f ff4 fsb3 fc0 sc0 ls0 ws0\">(<span class=\"_ _8\"></span>1.<span class=\"_ _0\"></span>982)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7aa y2027 w76b h4fa\"><div class=\"t m54 x1ae h301 y201f ff4 fsb3 fc0 sc0 ls0 ws0\">-18,<span class=\"_ _1\"></span>6%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x79e y2022 w1f4 h300\"><div class=\"t m54 x58 h2ff y14e4 ff6 fsb3 fc0 sc0 ls0 ws0\">Totale costo del per<span class=\"_ _1\"></span>sonale<span class=\"_ _2b2\"> </span></div></td><td class=\"c x79a y2028 w765 h502\"><div class=\"t m54 x1ae h2ff y201d ff6 fsb3 fc0 sc0 lsfa ws0\">592.436<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7a3 y2028 w766 h502\"><div class=\"t m54 x1ae h2ff y201d ff6 fsb3 fc0 sc0 lsfa ws0\">568.286<span class=\"_ _2b2\"> </span></div></td><td class=\"c x79c y2028 w767 h502\"><div class=\"t m54 x1ae h2ff y201d ff6 fsb3 fc0 sc0 ls0 ws0\">24.150<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7a4 y2028 w768 h502\"><div class=\"t m54 x1ae h2ff y201d ff6 fsb3 fc0 sc0 ls0 ws0\">4,<span class=\"_ _0\"></span>2%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x79e y2022 w1f4 h300\"><div class=\"t m54 xd1 h304 y14e6 ff12 fsb4 fc0 sc0 ls0 ws0\">(mi<span class=\"_ _0\"></span>gliai<span class=\"_ _0\"></span>a di e<span class=\"_ _0\"></span>ur<span class=\"_ _1\"></span>o)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x7ab y2029 w2 h0\"><div class=\"t m0 x3 h4 y4 ff3 fs1 fc0 sc0 ls0 ws0\">servizi <span class=\"_ _0\"></span>ATM <span class=\"_ _6\"></span>diretti <span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>complementari <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>CCNL <span class=\"_ _6\"></span>del <span class=\"_ _0\"></span>trasporto <span class=\"_ _6\"></span>aereo <span class=\"_ _0\"></span>avvenuto <span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>luglio <span class=\"_ _0\"></span>2024, <span class=\"_ _6\"></span>i <span class=\"_ _0\"></span>maggiori <span class=\"_ _0\"></span>costi <span class=\"_ _6\"></span>per </div><div class=\"t m0 x3 h4 y5 ff3 fs1 fc0 sc0 ls0 ws0\">prestazioni <span class=\"_ _8\"></span>prof<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ssionali <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>altri<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>servizi <span class=\"_ _8\"></span><span class=\"ff7\">associati <span class=\"_ _8\"></span>all<span class=\"_ _1\"></span>\u2019incrementata<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>tecnica <span class=\"_ _8\"></span>res<span class=\"_ _8\"></span>a n<span class=\"_ _8\"></span>ell\u2019ambito <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>commesse</span><span class=\"ff7\"><span class=\"_ _1\"></span> </span></div><div class=\"t m0 x3 h4 y1e ff3 fs1 fc0 sc0 ls0 ws0\">di vendita.   </div><div class=\"t m0 x3 h4 y1f ff3 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 h2 y12bf ff3 fs0 fcf sc0 lsb2 ws0\">28.<span class=\"ffa ls0\"> <span class=\"_ _113\"> </span><span class=\"ff3\">Costo del personale<span class=\"_ _2b2\"> </span></span></span><span class=\"ffa ls0\"><span class=\"ff3\"> </span></span></div><div class=\"t m0 x3 h4 y11ae ff3 fs1 fc0 sc0 ls0 ws0\">Il <span class=\"_ _0\"></span>costo <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>pers<span class=\"_ _0\"></span>onale <span class=\"_ _0\"></span>ammonta<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>a <span class=\"_ _0\"></span>5<span class=\"lsa\">92</span>.436 <span class=\"_ _0\"></span>migliaia<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>euro <span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>registra <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>incremento di <span class=\"_ _6\"></span>24.150 <span class=\"_ _6\"></span>migliaia<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>euro<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y11af ff3 fs1 fc0 sc0 ls0 ws0\">(pari <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>+4,2<span class=\"ff7\">%), <span class=\"_ _0\"></span>rispetto <span class=\"_ _0\"></span>all\u2019esercizio precedente, <span class=\"_ _0\"></span>dovuto <span class=\"_ _0\"></span>sia <span class=\"_ _6\"></span>all\u2019increm<span class=\"_ _1\"></span>ento <span class=\"_ _0\"></span>retributivo <span class=\"_ _0\"></span>legato <span class=\"_ _0\"></span>alla riv<span class=\"_ _0\"></span>alutazio<span class=\"_ _8\"></span>ne<span class=\"_ _2b2\"> </span></span><span class=\"ff7\"> </span></div><div class=\"t m0 x3 h4 y11b0 ff3 fs1 fc0 sc0 ls0 ws0\">del 2% <span class=\"_ _8\"></span>dei <span class=\"_ _1\"></span>minimi cont<span class=\"_ _8\"></span>rattuali, <span class=\"_ _8\"></span>in linea <span class=\"_ _8\"></span>con gli <span class=\"_ _1\"></span>accordi <span class=\"_ _1\"></span>siglati<span class=\"_ _8\"></span> nel mese <span class=\"_ _8\"></span>di novemb<span class=\"_ _1\"></span>re 20<span class=\"_ _1\"></span>22, ch<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"ls5\">al</span><span class=\"ff7\">l\u2019incremento <span class=\"_ _8\"></span>del<span class=\"_ _2b2\"> </span></span><span class=\"ff7\"> </span></div><div class=\"t m0 x3 h4 y1414 ff3 fs1 fc0 sc0 ls0 ws0\">traffico aereo as<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>istito che ha inciso <span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>ulla retri<span class=\"_ _1\"></span>buzione variabil<span class=\"_ _1\"></span>e del personale<span class=\"_ _8\"></span> operativo.<span class=\"ls6\">  </span> </div><div class=\"t m0 x3 h4 y32 ff3 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x86 h4 y11d2 ff3 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 h4 y14c5 ff3 fs1 fc0 sc0 ls0 ws0\">La <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>tribuzione<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>fi<span class=\"_ _8\"></span>ss<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>si <span class=\"_ _6\"></span>attesta <span class=\"_ _0\"></span>a <span class=\"_ _c\"></span>3<span class=\"_ _8\"></span>2<span class=\"_ _0\"></span>1.421 <span class=\"_ _0\"></span>migliaia <span class=\"_ _6\"></span>di <span class=\"_ _0\"></span>euro, <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>incremento <span class=\"_ _0\"></span>del <span class=\"_ _6\"></span><span class=\"ls40\">4,</span>0%, <span class=\"_ _6\"></span>rispetto <span class=\"_ _6\"></span>al <span class=\"_ _0\"></span>dato <span class=\"_ _6\"></span>emerso <span class=\"_ _0\"></span>nel<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y1285 ff3 fs1 fc0 sc0 ls0 ws0\">2023, per <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>rivalutazi<span class=\"_ _1\"></span>one dei <span class=\"_ _0\"></span>minimi contrattuali del <span class=\"_ _0\"></span>2% che <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>prodotto due scatti, <span class=\"_ _0\"></span>uno a <span class=\"_ _0\"></span>decorrere dal <span class=\"_ _0\"></span>mese<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y14c6 ff7 fs1 fc0 sc0 ls0 ws0\">di sett<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>mbre <span class=\"_ _8\"></span>2023 e <span class=\"_ _8\"></span>l\u2019altro <span class=\"_ _1\"></span>dal mese <span class=\"_ _8\"></span>di lugl<span class=\"_ _8\"></span>io 2024 <span class=\"_ _8\"></span> per <span class=\"ff3\">gl<span class=\"_ _1\"></span>i a<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>anzamenti <span class=\"_ _8\"></span>nei livelli <span class=\"_ _8\"></span>di <span class=\"_ _1\"></span>inquadramento <span class=\"_ _8\"></span>contrattuale<span class=\"_ _2b2\"> </span></span><span class=\"ff3\"> </span></div><div class=\"t m0 x3 h4 y11dc ff3 fs1 fc0 sc0 ls0 ws0\">previsti <span class=\"_ _c\"></span>nel <span class=\"_ _d\"></span>CCNL <span class=\"_ _c\"></span>e <span class=\"_ _d\"></span>per <span class=\"_ _c\"></span><span class=\"ff7 ls5\">l\u2019<span class=\"_ _0\"></span></span>incremento <span class=\"_ _c\"></span>d<span class=\"ff7\">ell\u2019organico <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>Gruppo <span class=\"_ _d\"></span>che <span class=\"_ _c\"></span>si <span class=\"_ _d\"></span>attesta <span class=\"_ _c\"></span>a <span class=\"_ _d\"></span>+</span>68 <span class=\"_ _d\"></span>unit\u00e0 <span class=\"_ _c\"></span>medie <span class=\"_ _d\"></span>e <span class=\"_ _c\"></span>+<span class=\"_ _0\"></span>122 <span class=\"_ _c\"></span>unit\u00e0<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 yce6 ff3 fs1 fc0 sc0 ls0 ws0\">effettive,  rispetto <span class=\"_ _4\"> </span>al  2<span class=\"_ _0\"></span>023<span class=\"ls3\">, <span class=\"_ _4\"> </span></span>che  rif<span class=\"_ _0\"></span>lette  principalmente <span class=\"_ _4\"> </span>l<span class=\"_ _1\"></span>e <span class=\"_ _4\"> </span>assunzioni  de<span class=\"_ _0\"></span>l <span class=\"_ _4\"> </span>perso<span class=\"_ _8\"></span>nale <span class=\"_ _40\"> </span>operati<span class=\"_ _1\"></span>vo, <span class=\"_ _4\"> </span>tecnico  ed<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y14c7 ff3 fs1 fc0 sc0 ls0 ws0\">informatico, <span class=\"_ _8\"></span><span class=\"ff7\">chiudendo <span class=\"_ _8\"></span>l\u2019esercizio <span class=\"_ _8\"></span>202<span class=\"ff3\">4 con <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>organico <span class=\"_ _8\"></span>effettivo <span class=\"_ _8\"></span>di Grup<span class=\"_ _1\"></span>po <span class=\"_ _8\"></span>di 4.376 <span class=\"_ _8\"></span>unit\u00e0 <span class=\"_ _8\"></span>(4.254 unit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _8\"></span>effettive<span class=\"_ _2b2\"> </span></span></span><span class=\"ff7\"><span class=\"ff3\"> </span></span></div><div class=\"t m0 x3 h4 y909 ff3 fs1 fc0 sc0 ls0 ws0\">di Gruppo a fine<span class=\"_ _1\"></span> 2023)<span class=\"ls3\">. </span> </div><div class=\"t m0 x3 h4 y1218 ff3 fs1 fc0 sc0 ls0 ws0\">La <span class=\"_ _b\"> </span>retribuzione <span class=\"_ _b\"> </span>variabile <span class=\"_ _b\"> </span>registra <span class=\"_ _b\"> </span>un  i<span class=\"_ _1\"></span>ncremento <span class=\"_ _7\"> </span>netto <span class=\"_ _b\"> </span>di <span class=\"_ _b\"> </span>5.418 <span class=\"_ _7\"> </span>migliaia <span class=\"_ _b\"> </span>di <span class=\"_ _b\"> </span>euro  str<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ttamente <span class=\"_ _b\"> </span>connesso <span class=\"_ _4d\"> </span>al<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 yf59 ff3 fs1 fc0 sc0 ls0 ws0\">maggior <span class=\"_ _4d\"> </span>traffico <span class=\"_ _4d\"> </span>aereo <span class=\"_ _d\"> </span>assistito <span class=\"_ _4d\"> </span>che <span class=\"_ _4d\"> </span>incide <span class=\"_ _4d\"> </span>nella <span class=\"_ _d\"></span>determinazione <span class=\"_ _4d\"> </span>del <span class=\"_ _4d\"> </span>premio <span class=\"_ _4d\"> </span>di <span class=\"_ _d\"> </span>ris<span class=\"_ _0\"></span>ultato, <span class=\"_ _d\"></span>nello <span class=\"_ _4d\"> </span>straordinario<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y14c8 ff3 fs1 fc0 sc0 ls0 ws0\">operativo e in<span class=\"_ _8\"></span> alcuni istituti contrat<span class=\"_ _1\"></span>tuali rigua<span class=\"_ _1\"></span>rdanti il p<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rsonale o<span class=\"_ _1\"></span>perativo CTA <span class=\"_ _8\"></span>(<span class=\"_ _0\"></span>Controllori <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span>l Traffico<span class=\"_ _8\"></span> Aereo) e<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y14c9 ff3 fs1 fc0 sc0 ls0 ws0\">FISO <span class=\"_ _6\"></span>(<span class=\"_ _0\"></span><span class=\"ff2\">Flight <span class=\"_ _6\"></span>Informati<span class=\"_ _1\"></span>on <span class=\"_ _6\"></span>Service <span class=\"_ _c\"></span>O<span class=\"_ _8\"></span>f<span class=\"_ _0\"></span>ficer<span class=\"ff3\">) <span class=\"_ _6\"></span>entrati <span class=\"_ _6\"></span>in <span class=\"_ _c\"></span>vigo<span class=\"_ _8\"></span>re<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>dal <span class=\"_ _6\"></span>1<span class=\"_ _0\"></span>\u00b0 <span class=\"_ _6\"></span>agosto <span class=\"_ _6\"></span>2024 <span class=\"_ _6\"></span>a <span class=\"_ _c\"></span>s<span class=\"_ _1\"></span>eguito <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>rinnovo <span class=\"_ _c\"></span>d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>lla <span class=\"_ _6\"></span>parte<span class=\"_ _2b2\"> </span></span></span><span class=\"ff2\"><span class=\"ff3\"> </span></span></div><div class=\"t m0 x3 h4 y79e ff3 fs1 fc0 sc0 ls0 ws0\">specifica <span class=\"_ _7\"> </span>dei <span class=\"_ _7\"> </span>servizi <span class=\"_ _7\"> </span>ATM <span class=\"_ _7\"> </span>diretti  e <span class=\"_ _7\"> </span>complem<span class=\"_ _1\"></span>entari <span class=\"_ _7\"> </span>del  CC<span class=\"_ _8\"></span>NL  del <span class=\"_ _7\"> </span>trasporto <span class=\"_ _b\"> </span>aereo. <span class=\"_ _7\"> </span>Tale  incr<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>mento <span class=\"_ _7\"> </span>\u00e8  sta<span class=\"_ _8\"></span>to<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y14ca ff3 fs1 fc0 sc0 ls0 ws0\">parzialmente <span class=\"_ _0\"></span>compensato <span class=\"_ _0\"></span>dalla <span class=\"_ _6\"></span>riduzione <span class=\"_ _6\"></span>delle <span class=\"_ _0\"></span>ferie <span class=\"_ _6\"></span>maturate <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>non <span class=\"_ _6\"></span>godute, <span class=\"_ _6\"></span>per <span class=\"_ _c\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>maggiore <span class=\"_ _0\"></span>fruizione <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>tale<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y331 ff7 fs1 fc0 sc0 ls0 ws0\">istituto <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>il <span class=\"_ _c\"></span>minor <span class=\"_ _6\"></span>costo <span class=\"_ _6\"></span>delle <span class=\"_ _6\"></span>trasferte <span class=\"_ _6\"></span>che <span class=\"_ _6\"></span>aveva <span class=\"_ _6\"></span>visto <span class=\"_ _6\"></span>nell\u2019esercizio <span class=\"_ _6\"></span>precedente <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>maggior <span class=\"_ _6\"></span>costo <span class=\"_ _c\"></span>l<span class=\"_ _1\"></span>egato <span class=\"_ _6\"></span>alle<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y14cb ff3 fs1 fc0 sc0 ls0 ws0\">trasferte di ti<span class=\"_ _1\"></span>po addestrativ<span class=\"_ _1\"></span>o del personale op<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rativo.  </div><div class=\"t m0 x3 h4 y116f ff3 fs1 fc0 sc0 ls0 ws0\">Gli al<span class=\"_ _1\"></span>tri costi<span class=\"_ _1\"></span> del <span class=\"_ _8\"></span>personale registra<span class=\"_ _8\"></span>no un decr<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>mento n<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>tto di<span class=\"_ _8\"></span> 1.982 migli<span class=\"_ _1\"></span>aia di <span class=\"_ _8\"></span>euro, <span class=\"ff7\">rispetto all<span class=\"_ _1\"></span>\u2019esercizio <span class=\"_ _8\"></span>202<span class=\"ff3\">3<span class=\"ls3\">,<span class=\"_ _2b2\"> </span></span></span></span><span class=\"ff7\"><span class=\"ff3\"><span class=\"ls3\"> </span></span></span></div><div class=\"t m0 x3 h4 y14cc ff3 fs1 fc0 sc0 ls0 ws0\">su <span class=\"_ _d\"></span>cui <span class=\"_ _d\"></span>incide <span class=\"_ _c\"></span>il <span class=\"_ _d\"></span>minore <span class=\"_ _d\"></span><span class=\"ff7\">incentivo <span class=\"_ _c\"></span>all\u2019esodo <span class=\"_ _c\"></span>riconosciuto <span class=\"_ _c\"></span>al <span class=\"_ _d\"></span>personale <span class=\"_ _c\"></span>in <span class=\"_ _d\"></span>uscita <span class=\"_ _d\"></span>nel <span class=\"_ _d\"></span>corso <span class=\"_ _d\"></span>dell\u2019esercizio <span class=\"_ _c\"></span>che <span class=\"_ _c\"></span>ha<span class=\"_ _2b2\"> </span></span><span class=\"ff7\"> </span></div><div class=\"t m0 x3 h4 y14cd ff3 fs1 fc0 sc0 ls0 ws0\">interessato  del <span class=\"_ _4\"> </span>personale  con <span class=\"_ _4\"> </span>profili <span class=\"_ _4\"> </span>retributivi <span class=\"_ _4\"> </span>inferiori <span class=\"_ _4\"> </span><span class=\"ff7\">rispetto<span class=\"_ _8\"></span> <span class=\"_ _40\"> </span>l\u2019esercizio  a <span class=\"_ _4\"> </span>confronto <span class=\"_ _4\"> </span>e <span class=\"_ _4\"> </span>il  termine<span class=\"_ _0\"></span><span class=\"ff3\"> <span class=\"_ _4\"> </span>del<span class=\"_ _2b2\"> </span></span></span><span class=\"ff7\"><span class=\"ff3\"> </span></span></div><div class=\"t m0 x3 h4 y14ce ff7 fs1 fc0 sc0 ls0 ws0\">programma <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>esodo <span class=\"_ _6\"></span>denominato <span class=\"_ _0\"></span>\u201c<span class=\"_ _0\"></span>isopen<span class=\"_ _1\"></span>sione\u201d <span class=\"_ _0\"></span>disciplinato <span class=\"_ _6\"></span>dalla <span class=\"_ _0\"></span>Legge <span class=\"_ _6\"></span>92/2012 <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>cui <span class=\"_ _6\"></span>scadenza<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>era <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>issata <span class=\"_ _0\"></span>il<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y14cf ff3 fs1 fc0 sc0 ls0 ws0\">30 <span class=\"_ _6\"></span>novembre <span class=\"_ _c\"></span>2<span class=\"_ _1\"></span>024. <span class=\"_ _6\"></span>T<span class=\"_ _0\"></span>ali <span class=\"_ _6\"></span>decrementi <span class=\"_ _6\"></span>sono <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>tati <span class=\"_ _6\"></span>parzialmente <span class=\"_ _6\"></span>compens<span class=\"_ _0\"></span>ati <span class=\"_ _6\"></span>dal <span class=\"_ _c\"></span>mag<span class=\"_ _8\"></span>gior <span class=\"_ _c\"></span>costo <span class=\"_ _c\"></span><span class=\"ff7\">d<span class=\"_ _8\"></span>ell\u2019assicurazione<span class=\"_ _2b2\"> </span></span><span class=\"ff7\"> </span></div><div class=\"t m0 x3 h4 y14d0 ff3 fs1 fc0 sc0 ls0 ws0\">sanitaria del p<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rsonale del <span class=\"_ _8\"></span>Gruppo <span class=\"_ _0\"></span>che riflett<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> le condizioni di m<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rcato.  </div><div class=\"t m0 x3 h4 y14d1 ff7 fs1 fc0 sc0 ls0 ws0\">Nella tabella<span class=\"_ _1\"></span> seguente vien<span class=\"_ _1\"></span>e riportato l\u2019organico<span class=\"_ _8\"></span> aziendale del Gruppo<span class=\"_ _1\"></span> suddiviso p<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>r categoria pro<span class=\"_ _8\"></span>fessionale:<span class=\"_ _0\"></span><span class=\"ff3\"> </span></div><div class=\"t m0 x3 h4 y14d2 ff3 fs1 fc0 sc0 ls0 ws0\"> </div></td><td></td><td></td><td></td><td></td></tr></table></div>29.<span class=\"ffa ls0\"> <span class=\"_ _113\"> </span><span class=\"ff3\">Costi per lavori interni capitalizzati </span></span>I <span class=\"_ _0\"></span>costi per lavori <span class=\"_ _0\"></span>interni capitalizzati ammontano a <span class=\"_ _0\"></span>28.483 <span class=\"_ _0\"></span>migliaia di <span class=\"_ _0\"></span>euro (28.945 <span class=\"_ _0\"></span>migliaia di <span class=\"_ _0\"></span>euro nel <span class=\"_ _0\"></span>2023<span class=\"ls3e\">) <span class=\"_ _0\"></span></span>in<span class=\"_ _2b2\"> </span>leggera <span class=\"_ _d\"></span>riduzione <span class=\"_ _d\"></span>pari <span class=\"_ _4d\"> </span>al <span class=\"_ _d\"> </span>-1,6%, <span class=\"_ _4d\"> </span><span class=\"ff7\">rispetto <span class=\"_ _d\"></span>al <span class=\"_ _d\"></span>dato <span class=\"_ _d\"></span>emerso <span class=\"_ _4d\"> </span>nell\u2019esercizio <span class=\"_ _c\"></span>precedente</span>, <span class=\"_ _4d\"> </span>e <span class=\"_ _4d\"> </span>si <span class=\"_ _d\"></span>riferisce <span class=\"_ _d\"></span>alle <span class=\"_ _4d\"> </span>ore <span class=\"_ _d\"></span>del<span class=\"_ _2b2\"> </span>personale <span class=\"_ _8\"></span>di <span class=\"_ _16\"></span>Gruppo <span class=\"_ _8\"></span>impiegate <span class=\"_ _8\"></span>sui <span class=\"_ _16\"></span>progetti <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>inve<span class=\"_ _1\"></span>stimento <span class=\"_ _16\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>realizzazi<span class=\"_ _1\"></span>one <span class=\"_ _8\"></span>intern<span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>progetti <span class=\"_ _16\"></span>di <span class=\"_ _8\"></span>investimento<span class=\"_ _2b2\"> </span>da parte delle contr<span class=\"_ _8\"></span>ollate Techno Sky e IDS<span class=\"_ _1\"></span> AirNav.  <table class=\"s w799 h535\" id=\"_24366f25-2a69-439a-86d4-6572e4b411f8\"><tr><td class=\"c x1af y203b w79a h536\"><div class=\"t m55 x1ae h306 y203a ff6 fsb5 fc0 sc0 ls0 ws0\">Or<span class=\"_ _8\"></span>g<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>ico<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7d3 y203b w79b h536\"><div class=\"t m55 x1ae h306 y203a ff6 fsb5 fc0 sc0 lsfb ws0\">2024<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7d4 y203b w79b h536\"><div class=\"t m55 x1ae h306 y203a ff6 fsb5 fc0 sc0 lsfb ws0\">2023<span class=\"_ _2b2\"> </span></div></td><td class=\"c x53b y203c w1f5 h307\"><div class=\"t m55 x56 h306 y14fa ff6 fsb5 fc0 sc0 ls0 ws0\">Variaz<span class=\"_ _8\"></span>ion<span class=\"_ _0\"></span>e<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x53b y203d w1f5 h305\"><div class=\"t m55 x42 h308 y14fb ff4 fsb5 fc0 sc0 ls0 ws0\">Dir<span class=\"_ _8\"></span>igen<span class=\"_ _8\"></span>ti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7d5 y203f w79c h506\"><div class=\"t m55 x1ae h308 y203e ff4 fsb5 fc0 sc0 lsfc ws0\">56<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7d6 y203f w79d h506\"><div class=\"t m55 x1ae h308 y203e ff4 fsb5 fc0 sc0 lsfc ws0\">52<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7d7 y203f w79e h506\"><div class=\"t m55 x1ae h308 y203e ff4 fsb5 fc0 sc0 lsfc ws0\">4<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x53b y203d w1f5 h305\"><div class=\"t m55 x42 h308 y14fe ff4 fsb5 fc0 sc0 ls0 ws0\">Qu<span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>dr<span class=\"_ _8\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7d8 y2040 w79f h506\"><div class=\"t m55 x1ae h308 y203e ff4 fsb5 fc0 sc0 lsfc ws0\">417<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7d9 y2040 w79f h506\"><div class=\"t m55 x1ae h308 y203e ff4 fsb5 fc0 sc0 lsfc ws0\">408<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7da y2040 w79e h506\"><div class=\"t m55 x1ae h308 y203e ff4 fsb5 fc0 sc0 lsfc ws0\">9<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x53b y203d w1f5 h305\"><div class=\"t m55 x42 h308 y1500 ff4 fsb5 fc0 sc0 ls0 ws0\">Impi<span class=\"_ _8\"></span>egati<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7db y2041 w7a0 h506\"><div class=\"t m55 x1ae h308 y203e ff4 fsb5 fc0 sc0 lsfc ws0\">3.903<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7dc y2041 w7a1 h506\"><div class=\"t m55 x1ae h308 y203e ff4 fsb5 fc0 sc0 lsfc ws0\">3.<span class=\"_ _0\"></span>794<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7dd y2041 w7a2 h506\"><div class=\"t m55 x1ae h308 y203e ff4 fsb5 fc0 sc0 lsfc ws0\">109<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x53b y203d w1f5 h305\"><div class=\"t m55 x42 h306 y1502 ff6 fsb5 fc0 sc0 ls0 ws0\">Co<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>si<span class=\"_ _8\"></span>stenza finale </div></td><td class=\"c x7db y2042 w7a3 h524\"><div class=\"t m55 x1ae h306 y203a ff6 fsb5 fc0 sc0 lsfc ws0\">4.376<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7de y2042 w7a3 h524\"><div class=\"t m55 x1ae h306 y203a ff6 fsb5 fc0 sc0 lsfc ws0\">4.254<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7df y2042 w79f h524\"><div class=\"t m55 x1ae h306 y203a ff6 fsb5 fc0 sc0 lsfc ws0\">122<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x53b y203d w1f5 h305\"><div class=\"t m55 x42 h306 y1504 ff6 fsb5 fc0 sc0 ls0 ws0\">Co<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>si<span class=\"_ _8\"></span>stenza media<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7db y2043 w7a3 h524\"><div class=\"t m55 x1ae h306 y203a ff6 fsb5 fc0 sc0 lsfc ws0\">4.376<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7de y2043 w7a3 h524\"><div class=\"t m55 x1ae h306 y203a ff6 fsb5 fc0 sc0 lsfc ws0\">4.308<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7e0 y2043 w7a4 h524\"><div class=\"t m55 x1ae h306 y203a ff6 fsb5 fc0 sc0 lsfc ws0\">68<span class=\"_ _2b2\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-662": {
   "value": "27.<span class=\"ffa ls0\"> <span class=\"_ _113\"> </span><span class=\"ff3\">Costi per beni, per servizi, godimento beni di terzi ed altri costi operativi<span class=\"_ _2b2\"> </span></span></span>I <span class=\"_ _c\"></span>costi <span class=\"_ _c\"></span>per <span class=\"_ _c\"></span>beni, <span class=\"_ _c\"></span>per <span class=\"_ _c\"></span>ser<span class=\"_ _1\"></span>vizi, <span class=\"_ _c\"></span>godimento <span class=\"_ _c\"></span>beni <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>te<span class=\"_ _1\"></span>rzi <span class=\"_ _c\"></span>ed <span class=\"_ _c\"></span>altri <span class=\"_ _c\"></span>costi <span class=\"_ _c\"></span>operati<span class=\"_ _1\"></span>vi <span class=\"_ _c\"></span>ammontano <span class=\"_ _c\"></span>com<span class=\"_ _1\"></span>plessivament<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>a<span class=\"_ _2b2\"> </span>16<span class=\"ls0\">1.868 <span class=\"_ _8\"></span>migliaia di <span class=\"_ _1\"></span>euro <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> r<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>gistrano <span class=\"_ _8\"></span>un lieve incr<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>mento pari<span class=\"_ _8\"></span> allo 0,8%<span class=\"_ _1\"></span>, <span class=\"ff7\">rispetto<span class=\"_ _1\"></span> all\u2019ese<span class=\"_ _1\"></span>rcizio p<span class=\"_ _1\"></span>recedente, <span class=\"_ _1\"></span>come<span class=\"_ _2b2\"> </span></span></span>rappresentato n<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>lla tabella <span class=\"_ _8\"></span>di seguito riportata. I <span class=\"_ _8\"></span><span class=\"fcf ls0\">Co<span class=\"_ _1\"></span>sti <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>acq<span class=\"_ _1\"></span>uisto <span class=\"_ _8\"></span>di <span class=\"_ _16\"></span>beni <span class=\"_ _8\"></span><span class=\"fc0\">che <span class=\"_ _8\"></span>accolgono <span class=\"_ _16\"></span>sia <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span><span class=\"ff7\">costi <span class=\"_ _8\"></span>sost<span class=\"_ _8\"></span>enu<span class=\"_ _0\"></span>ti <span class=\"_ _16\"></span>per <span class=\"_ _8\"></span>l\u2019acquisto <span class=\"_ _8\"></span>di <span class=\"_ _16\"></span>parti <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>ricambio<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>relativi <span class=\"_ _8\"></span>ad <span class=\"_ _8\"></span>im<span class=\"_ _8\"></span>pianti<span class=\"_ _2b2\"> </span></span></span></span>ed apparati<span class=\"_ _8\"></span> utilizzati <span class=\"_ _1\"></span>per il <span class=\"_ _8\"></span>controllo del t<span class=\"_ _8\"></span>raffico aereo c<span class=\"_ _8\"></span>he l\u2019acquisto d<span class=\"_ _8\"></span>ei materiali <span class=\"_ _8\"></span>ne<span class=\"_ _0\"></span>cessari <span class=\"_ _1\"></span>per l<span class=\"ff3\">o sviluppo <span class=\"_ _8\"></span>dell<span class=\"ls8\">e<span class=\"_ _2b2\"> </span></span></span>commesse <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>vendita <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>lle <span class=\"_ _6\"></span>controllate, <span class=\"_ _6\"></span>registrano<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>un<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>incremento<span class=\"_ _8\"></span> <span class=\"_ _d\"></span>di <span class=\"_ _6\"></span>3,9 <span class=\"_ _c\"></span>mili<span class=\"_ _1\"></span>oni <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>eu<span class=\"_ _1\"></span>ro <span class=\"_ _6\"></span>a <span class=\"_ _c\"></span>seguito <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _6\"></span>maggior<span class=\"_ _2b2\"> </span>prelievo <span class=\"_ _8\"></span>dal <span class=\"_ _16\"></span>magazzino <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>parti <span class=\"_ _16\"></span>di <span class=\"_ _8\"></span>ricambio <span class=\"_ _8\"></span>degli <span class=\"_ _16\"></span>impianti <span class=\"_ _8\"></span>operativi <span class=\"_ _8\"></span>c<span class=\"_ _8\"></span>he<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>maggiore <span class=\"_ _8\"></span>ac<span class=\"_ _8\"></span>qu<span class=\"_ _0\"></span>isto <span class=\"_ _8\"></span>di <span class=\"_ _16\"></span>beni <span class=\"_ _8\"></span>necessari<span class=\"_ _2b2\"> </span>allo sviluppo dell<span class=\"_ _1\"></span>e commesse di <span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>endita.   I <span class=\"_ _e\"> </span><span class=\"fcf ls0\">Costi <span class=\"_ _f\"> </span>per <span class=\"_ _e\"> </span>servizi <span class=\"_ _35\"> </span><span class=\"fc0\">registrano<span class=\"_ _8\"></span> <span class=\"_ _35\"> </span>complessivam<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nte <span class=\"_ _f\"> </span>un <span class=\"_ _35\"> </span><span class=\"ls31\">de<span class=\"_ _0\"></span></span>cremento<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>netto <span class=\"_ _e\"> </span>del<span class=\"ff7\">l\u20191,7%, <span class=\"_ _e\"> </span>rispetto <span class=\"_ _e\"> </span>all\u2019esercizi<span class=\"_ _8\"></span>o<span class=\"_ _2b2\"> </span></span></span></span>precedente, <span class=\"ff7\">rif<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rito princip<span class=\"_ _8\"></span>almente ai minori c<span class=\"_ _1\"></span>osti conne<span class=\"_ _1\"></span>ssi alle ute<span class=\"_ _8\"></span>nze per la riduzione d<span class=\"_ _8\"></span>ell\u2019energia elettrica, <span class=\"_ _8\"></span>al<span class=\"_ _2b2\"> </span></span>minor <span class=\"_ _8\"></span>costo <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>contribuzi<span class=\"_ _1\"></span>one <span class=\"_ _8\"></span>Eurocontrol <span class=\"_ _8\"></span>qual<span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>effetto <span class=\"_ _8\"></span>conseguente <span class=\"_ _8\"></span>all\u2019ad<span class=\"_ _1\"></span>ozione <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>una <span class=\"_ _8\"></span>nuova <span class=\"_ _8\"></span>acco<span class=\"_ _8\"></span>unting <span class=\"_ _8\"></span>policy<span class=\"_ _2b2\"> </span>da  parte  di  Eurocontrol  che  ha <span class=\"_ _4\"> </span>generato<span class=\"_ _8\"></span> <span class=\"_ _4\"> </span><span class=\"ff7\">l\u2019iscrizione  di  ricavi  ridistribuiti  agli  Stati  membri  per  quote  di<span class=\"_ _2b2\"> </span></span>competenza <span class=\"_ _c\"></span>e <span class=\"_ _d\"></span>portati <span class=\"_ _d\"></span>in <span class=\"_ _d\"></span>riduzione <span class=\"_ _c\"></span>de<span class=\"_ _0\"></span>lla <span class=\"_ _c\"></span>contribuzione <span class=\"_ _c\"></span>dovuta <span class=\"_ _d\"></span>per <span class=\"_ _d\"></span>il <span class=\"_ _d\"></span>quarto <span class=\"_ _4d\"> </span>trimestre <span class=\"_ _c\"></span>2024. <span class=\"_ _d\"></span>Tali <span class=\"_ _d\"></span>decrementi<span class=\"_ _2b2\"> </span>hanno  comp<span class=\"_ _1\"></span>ensato  l\u2019incr<span class=\"_ _1\"></span>emento  del  co<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>to  dei  b<span class=\"_ _1\"></span>uoni  pasto,  p<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>r  il  maggi<span class=\"_ _8\"></span>or  costo  unitario  rico<span class=\"_ _8\"></span>nos<span class=\"_ _0\"></span>ciuto  al<span class=\"_ _2b2\"> </span>personale <span class=\"_ _c\"></span>a <span class=\"_ _6\"></span>partire <span class=\"_ _c\"></span>dal <span class=\"_ _c\"></span>m<span class=\"_ _8\"></span>ese<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>di <span class=\"_ _6\"></span>agosto <span class=\"_ _c\"></span>2024 <span class=\"_ _c\"></span>a <span class=\"_ _6\"></span>valle <span class=\"_ _c\"></span>della <span class=\"_ _6\"></span>firma <span class=\"_ _c\"></span>dell\u2019accordo <span class=\"_ _6\"></span>sul <span class=\"_ _c\"></span>rinnovo <span class=\"_ _c\"></span>d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>lla <span class=\"_ _c\"></span>part<span class=\"_ _8\"></span>e <span class=\"_ _c\"></span>specifica<table class=\"s w721 h530\" id=\"_eb38450a-33b0-4ea7-acda-3c92e768eb0a\"><tr><td></td><td class=\"c x75f y2009 w722 h506\"><div class=\"t m53 x1ae h2fa y1f08 ff6 fsb1 fc0 sc0 lsf7 ws0\">2024<span class=\"_ _2b2\"> </span></div></td><td class=\"c x760 y2009 w722 h506\"><div class=\"t m53 x1ae h2fa y1f08 ff6 fsb1 fc0 sc0 lsf7 ws0\">2023<span class=\"_ _2b2\"> </span></div></td><td class=\"c x761 y2009 w723 h506\"><div class=\"t m53 x1ae h2fa y1f08 ff6 fsb1 fc0 sc0 ls0 ws0\">Va<span class=\"_ _8\"></span>riazioni<span class=\"_ _2b2\"> </span></div></td><td class=\"c x762 y200a w724 h506\"><div class=\"t m53 x1ae h2fa y1f08 ff6 fsb1 fc0 sc0 ls0 ws0\">%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y200c w725 h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">Costi<span class=\"_ _0\"></span> per a<span class=\"_ _8\"></span>cqui<span class=\"_ _0\"></span>sto di<span class=\"_ _0\"></span> ben<span class=\"_ _0\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x763 y200c w726 h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>2<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>2<span class=\"_ _8\"></span>39<span class=\"_ _2b2\"> </span></div></td><td class=\"c x764 y200c w727 h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">8<span class=\"_ _1\"></span>.3<span class=\"_ _1\"></span>3<span class=\"_ _8\"></span>2<span class=\"_ _2b2\"> </span></div></td><td class=\"c x765 y200c w728 h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">3<span class=\"_ _8\"></span>.9<span class=\"_ _1\"></span>0<span class=\"_ _8\"></span>7<span class=\"_ _2b2\"> </span></div></td><td class=\"c x766 y200c w729 h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">4<span class=\"_ _8\"></span>6,9<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y200d w72a h506\"><div class=\"t m53 x1ae h2fa y1f08 ff6 fsb1 fc0 sc0 ls0 ws0\">Costi p<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>r serv<span class=\"_ _1\"></span>izi<span class=\"_ _0\"></span>:<span class=\"_ _2b2\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1af y200e w72b h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">Costi<span class=\"_ _0\"></span> per ma<span class=\"_ _8\"></span>n<span class=\"_ _0\"></span>ute<span class=\"_ _0\"></span>nzi<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x767 y200e w72c h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">2<span class=\"_ _8\"></span>7.5<span class=\"_ _8\"></span>7<span class=\"_ _8\"></span>4<span class=\"_ _2b2\"> </span></div></td><td class=\"c x768 y200e w72d h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">26<span class=\"_ _8\"></span>.5<span class=\"_ _8\"></span>36<span class=\"_ _2b2\"> </span></div></td><td class=\"c x769 y200e w72e h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>.03<span class=\"_ _8\"></span>8<span class=\"_ _2b2\"> </span></div></td><td class=\"c x76a y200e w72f h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">3,9<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y200f w730 h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">Costi<span class=\"_ _0\"></span> per c<span class=\"_ _8\"></span>ontri<span class=\"_ _0\"></span>buzi<span class=\"_ _6\"></span>oni<span class=\"_ _0\"></span> eurocontrol<span class=\"_ _2b2\"> </span></div></td><td class=\"c x76b y200f w72c h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">3<span class=\"_ _8\"></span>8.2<span class=\"_ _8\"></span>6<span class=\"_ _8\"></span>1<span class=\"_ _2b2\"> </span></div></td><td class=\"c x76c y200f w731 h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">43<span class=\"_ _8\"></span>.2<span class=\"_ _8\"></span>17<span class=\"_ _2b2\"> </span></div></td><td class=\"c x76d y200f w732 h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>4<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>9<span class=\"_ _8\"></span>56<span class=\"_ _8\"></span>)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x76e y200f w733 h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">-1<span class=\"_ _8\"></span>1,5<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y2010 w734 h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">Costi<span class=\"_ _0\"></span> per utenze<span class=\"_ _6\"></span> <span class=\"_ _8\"></span>e<span class=\"_ _6\"></span> <span class=\"_ _8\"></span>te<span class=\"_ _6\"></span>l<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>comuni<span class=\"_ _0\"></span>ca<span class=\"_ _8\"></span>zi<span class=\"_ _6\"></span>oni<span class=\"_ _2b2\"> </span></div></td><td class=\"c x76f y2010 w72c h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">2<span class=\"_ _8\"></span>7.8<span class=\"_ _8\"></span>9<span class=\"_ _8\"></span>0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x770 y2010 w72d h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">28<span class=\"_ _8\"></span>.6<span class=\"_ _8\"></span>16<span class=\"_ _2b2\"> </span></div></td><td class=\"c x771 y2010 w735 h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>7<span class=\"_ _8\"></span>26<span class=\"_ _8\"></span>)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x772 y2010 w736 h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">-<span class=\"_ _0\"></span>2<span class=\"_ _8\"></span>,<span class=\"_ _0\"></span>5<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y2011 w737 h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">Costi<span class=\"_ _0\"></span> per a<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>si<span class=\"_ _0\"></span>cura<span class=\"_ _8\"></span>zi<span class=\"_ _6\"></span>oni<span class=\"_ _2b2\"> </span></div></td><td class=\"c x773 y2011 w72e h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">3.7<span class=\"_ _8\"></span>2<span class=\"_ _8\"></span>0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x774 y2011 w738 h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">3<span class=\"_ _8\"></span>.6<span class=\"_ _8\"></span>61<span class=\"_ _2b2\"> </span></div></td><td class=\"c x775 y2011 w739 h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 lsf7 ws0\">59<span class=\"_ _2b2\"> </span></div></td><td class=\"c x776 y2011 w73a h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">1<span class=\"_ _1\"></span>,6%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y2012 w73b h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">Pul<span class=\"_ _0\"></span>i<span class=\"_ _6\"></span>zi<span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> vi<span class=\"_ _0\"></span>gi<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>anza<span class=\"_ _2b2\"> </span></div></td><td class=\"c x777 y2012 w73c h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">5<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>0<span class=\"_ _8\"></span>61<span class=\"_ _2b2\"> </span></div></td><td class=\"c x778 y2012 w72e h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">5.1<span class=\"_ _8\"></span>5<span class=\"_ _8\"></span>4<span class=\"_ _2b2\"> </span></div></td><td class=\"c x779 y2012 w73d h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>93<span class=\"_ _8\"></span>)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x77a y2012 w736 h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">-<span class=\"_ _0\"></span>1<span class=\"_ _8\"></span>,<span class=\"_ _0\"></span>8<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y2013 w73e h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">Al<span class=\"_ _0\"></span>tri<span class=\"_ _0\"></span> c<span class=\"_ _8\"></span>os<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span> r<span class=\"_ _8\"></span>i<span class=\"_ _0\"></span>guardanti il<span class=\"_ _6\"></span> <span class=\"_ _1\"></span>pe<span class=\"_ _0\"></span>rsonal<span class=\"_ _0\"></span>e<span class=\"_ _2b2\"> </span></div></td><td class=\"c x76f y2013 w72c h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>2.4<span class=\"_ _8\"></span>7<span class=\"_ _8\"></span>0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x770 y2013 w72d h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">12<span class=\"_ _8\"></span>.2<span class=\"_ _8\"></span>53<span class=\"_ _2b2\"> </span></div></td><td class=\"c x77b y2013 w73f h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 lsf7 ws0\">217<span class=\"_ _2b2\"> </span></div></td><td class=\"c x77c y2013 w740 h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>,<span class=\"_ _0\"></span>8<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y2014 w741 h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">Pre<span class=\"_ _0\"></span>stazi<span class=\"_ _0\"></span>oni<span class=\"_ _0\"></span> profe<span class=\"_ _0\"></span>ssi<span class=\"_ _6\"></span>onal<span class=\"_ _0\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x77d y2014 w72d h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">16<span class=\"_ _8\"></span>.8<span class=\"_ _8\"></span>50<span class=\"_ _2b2\"> </span></div></td><td class=\"c x77e y2014 w742 h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">1<span class=\"_ _1\"></span>6<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>4<span class=\"_ _8\"></span>23<span class=\"_ _2b2\"> </span></div></td><td class=\"c x77f y2014 w73f h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 lsf7 ws0\">427<span class=\"_ _2b2\"> </span></div></td><td class=\"c x780 y2014 w72f h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">2,6<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y2015 w743 h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">Al<span class=\"_ _0\"></span>tri<span class=\"_ _0\"></span> c<span class=\"_ _8\"></span>os<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span> per <span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>rvi<span class=\"_ _0\"></span>zi<span class=\"_ _2b2\"> </span></div></td><td class=\"c x76b y2015 w72c h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>2.5<span class=\"_ _8\"></span>7<span class=\"_ _8\"></span>2<span class=\"_ _2b2\"> </span></div></td><td class=\"c x781 y2015 w744 h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>0.9<span class=\"_ _8\"></span>8<span class=\"_ _8\"></span>1<span class=\"_ _2b2\"> </span></div></td><td class=\"c x782 y2015 w72e h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>.5<span class=\"_ _8\"></span>91<span class=\"_ _2b2\"> </span></div></td><td class=\"c x783 y2015 w745 h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>4,5<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y2016 w746 h506\"><div class=\"t m53 x1ae h2fa y1f08 ff6 fsb1 fc0 sc0 ls0 ws0\">T<span class=\"_ _1\"></span>ota<span class=\"_ _8\"></span>le<span class=\"_ _0\"></span> cost<span class=\"_ _8\"></span>i<span class=\"_ _0\"></span> per <span class=\"_ _8\"></span>se<span class=\"_ _0\"></span>rvizi<span class=\"_ _2b2\"> </span></div></td><td class=\"c x784 y2016 w747 h506\"><div class=\"t m53 x1ae h2fa y1f08 ff6 fsb1 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>44<span class=\"_ _8\"></span>.3<span class=\"_ _8\"></span>9<span class=\"_ _8\"></span>8<span class=\"_ _2b2\"> </span></div></td><td class=\"c x785 y2016 w748 h506\"><div class=\"t m53 x1ae h2fa y1f08 ff6 fsb1 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>46<span class=\"_ _8\"></span>.8<span class=\"_ _8\"></span>4<span class=\"_ _8\"></span>1<span class=\"_ _2b2\"> </span></div></td><td class=\"c x786 y2016 w749 h506\"><div class=\"t m53 x1ae h2fa y1f08 ff6 fsb1 fc0 sc0 ls0 ws0\">(2.4<span class=\"_ _8\"></span>4<span class=\"_ _8\"></span>3<span class=\"_ _8\"></span>)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x787 y2016 w74a h506\"><div class=\"t m53 x1ae h2fa y1f08 ff6 fsb1 fc0 sc0 ls0 ws0\">-<span class=\"_ _0\"></span>1,7<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y2017 w74b h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">Costi<span class=\"_ _0\"></span> per godime<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>to beni<span class=\"_ _0\"></span> di<span class=\"_ _0\"></span> terzi<span class=\"_ _2b2\"> </span></div></td><td class=\"c x788 y2017 w73c h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>6<span class=\"_ _8\"></span>66<span class=\"_ _2b2\"> </span></div></td><td class=\"c x789 y2017 w72e h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">1.5<span class=\"_ _8\"></span>4<span class=\"_ _8\"></span>4<span class=\"_ _2b2\"> </span></div></td><td class=\"c x78a y2017 w74c h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 lsf7 ws0\">122<span class=\"_ _2b2\"> </span></div></td><td class=\"c x78b y2017 w74d h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">7,9<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y2018 w74e h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">Al<span class=\"_ _0\"></span>tri<span class=\"_ _0\"></span> c<span class=\"_ _8\"></span>os<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span> operativ<span class=\"_ _0\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x78c y2018 w74f h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">3.5<span class=\"_ _8\"></span>6<span class=\"_ _1\"></span>5<span class=\"_ _2b2\"> </span></div></td><td class=\"c x78d y2018 w750 h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">3<span class=\"_ _1\"></span>.8<span class=\"_ _1\"></span>9<span class=\"_ _8\"></span>3<span class=\"_ _2b2\"> </span></div></td><td class=\"c x78e y2018 w751 h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>3<span class=\"_ _8\"></span>2<span class=\"_ _1\"></span>8<span class=\"_ _8\"></span>)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x78f y2018 w752 h507\"><div class=\"t m53 x1ae h2fc y200b ff4 fsb1 fc0 sc0 ls0 ws0\">-<span class=\"_ _0\"></span>8,4<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y2019 w753 h506\"><div class=\"t m53 x1ae h2fa y1f08 ff6 fsb1 fc0 sc0 ls0 ws0\">T<span class=\"_ _1\"></span>ota<span class=\"_ _8\"></span>le<span class=\"_ _0\"></span> cost<span class=\"_ _8\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x790 y2019 w754 h506\"><div class=\"t m53 x1ae h2fa y1f08 ff6 fsb1 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>61<span class=\"_ _8\"></span>.8<span class=\"_ _8\"></span>6<span class=\"_ _8\"></span>8<span class=\"_ _2b2\"> </span></div></td><td class=\"c x791 y2019 w748 h506\"><div class=\"t m53 x1ae h2fa y1f08 ff6 fsb1 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>60<span class=\"_ _8\"></span>.6<span class=\"_ _8\"></span>1<span class=\"_ _8\"></span>0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x793 y201c w755 h531\"><div class=\"t m53 x1ae h2fa y201a ff6 fsb1 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>.2<span class=\"_ _1\"></span>5<span class=\"_ _8\"></span>8<span class=\"_ _2b2\"> </span></div><div class=\"t m53 x792 h2fd y201b ff12 fsb2 fc0 sc0 ls0 ws0\">(migliaia<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>i euro)</div></td><td class=\"c x794 y2019 w756 h506\"><div class=\"t m53 x1ae h2fa y1f08 ff6 fsb1 fc0 sc0 ls0 ws0\">0<span class=\"_ _8\"></span>,<span class=\"_ _0\"></span>8<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr></table><table class=\"s w757 h532\" id=\"_491c40c6-a727-4f69-a177-470c898ae4fb\"><tr><td></td><td class=\"c x796 y201e w758 h4f9\"><div class=\"t m54 x1ae h2ff y201d ff6 fsb3 fc0 sc0 lsf9 ws0\">2024<span class=\"_ _2b2\"> </span></div></td><td class=\"c x797 y201e w758 h4f9\"><div class=\"t m54 x1ae h2ff y201d ff6 fsb3 fc0 sc0 lsf9 ws0\">2023<span class=\"_ _2b2\"> </span></div></td><td class=\"c x798 y201e w759 h4f9\"><div class=\"t m54 x1ae h2ff y201d ff6 fsb3 fc0 sc0 ls0 ws0\">Vari<span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>zi<span class=\"_ _8\"></span>o<span class=\"_ _0\"></span>ni<span class=\"_ _2b2\"> </span></div></td><td class=\"c x799 y201e w75a h4f9\"><div class=\"t m54 x1ae h2ff y201d ff6 fsb3 fc0 sc0 ls0 ws0\">%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y2020 w75b h4fa\"><div class=\"t m54 x1ae h301 y201f ff4 fsb3 fc0 sc0 ls0 ws0\">Salari e sti<span class=\"_ _8\"></span>pend<span class=\"_ _8\"></span>i,<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>i cui:<span class=\"_ _2b2\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1af y2021 w75c h4fa\"><div class=\"t m54 x1ae h301 y201f ff4 fsb3 fc0 sc0 ls0 ws0\">retr<span class=\"_ _8\"></span>ibu<span class=\"_ _8\"></span>zio<span class=\"_ _0\"></span>ne <span class=\"_ _1\"></span>f<span class=\"_ _0\"></span>issa<span class=\"_ _2b2\"> </span></div></td><td class=\"c x79a y2021 w75d h4fa\"><div class=\"t m54 x1ae h301 y201f ff4 fsb3 fc0 sc0 lsfa ws0\">321.421<span class=\"_ _2b2\"> </span></div></td><td class=\"c x79b y2021 w75e h4fa\"><div class=\"t m54 x1ae h301 y201f ff4 fsb3 fc0 sc0 lsfa ws0\">309.<span class=\"_ _0\"></span>120<span class=\"_ _2b2\"> </span></div></td><td class=\"c x79c y2021 w75f h4fa\"><div class=\"t m54 x1ae h301 y201f ff4 fsb3 fc0 sc0 ls0 ws0\">12.301<span class=\"_ _2b2\"> </span></div></td><td class=\"c x79d y2021 w760 h4fa\"><div class=\"t m54 x1ae h301 y201f ff4 fsb3 fc0 sc0 ls0 ws0\">4,0%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x79e y2022 w1f4 h300\"><div class=\"t m54 x58 h301 y14da ff4 fsb3 fc0 sc0 ls0 ws0\">retr<span class=\"_ _8\"></span>ibu<span class=\"_ _8\"></span>zio<span class=\"_ _0\"></span>ne <span class=\"_ _1\"></span>variabi<span class=\"_ _1\"></span>le<span class=\"_ _2b2\"> </span></div></td><td class=\"c x79f y2023 w761 h4fa\"><div class=\"t m54 x1ae h301 y201f ff4 fsb3 fc0 sc0 lsfa ws0\">99.446<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7a0 y2023 w762 h4fa\"><div class=\"t m54 x1ae h301 y201f ff4 fsb3 fc0 sc0 lsfa ws0\">94.<span class=\"_ _0\"></span>028<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7a1 y2023 w763 h4fa\"><div class=\"t m54 x1ae h301 y201f ff4 fsb3 fc0 sc0 ls0 ws0\">5.418<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7a2 y2023 w764 h4fa\"><div class=\"t m54 x1ae h301 y201f ff4 fsb3 fc0 sc0 ls0 ws0\">5,<span class=\"_ _8\"></span>8%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x79e y2022 w1f4 h300\"><div class=\"t m54 x14c h2ff y14dc ff6 fsb3 fc0 sc0 ls0 ws0\">Totale s<span class=\"_ _8\"></span>alari<span class=\"_ _8\"></span> e sti<span class=\"_ _8\"></span>p<span class=\"_ _0\"></span>end<span class=\"_ _0\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x79a y2024 w765 h4f9\"><div class=\"t m54 x1ae h2ff y201d ff6 fsb3 fc0 sc0 lsfa ws0\">420.867<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7a3 y2024 w766 h4f9\"><div class=\"t m54 x1ae h2ff y201d ff6 fsb3 fc0 sc0 lsfa ws0\">403.148<span class=\"_ _2b2\"> </span></div></td><td class=\"c x79c y2024 w767 h4f9\"><div class=\"t m54 x1ae h2ff y201d ff6 fsb3 fc0 sc0 ls0 ws0\">17.719<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7a4 y2024 w768 h4f9\"><div class=\"t m54 x1ae h2ff y201d ff6 fsb3 fc0 sc0 ls0 ws0\">4,<span class=\"_ _0\"></span>4%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x79e y2022 w1f4 h300\"><div class=\"t m54 x58 h301 y14de ff4 fsb3 fc0 sc0 ls0 ws0\">Oner<span class=\"_ _8\"></span>i so<span class=\"_ _0\"></span>cia<span class=\"_ _0\"></span>li<span class=\"_ _2b2\"> </span></div></td><td class=\"c x79a y2025 w75d h4fa\"><div class=\"t m54 x1ae h301 y201f ff4 fsb3 fc0 sc0 lsfa ws0\">135.141<span class=\"_ _2b2\"> </span></div></td><td class=\"c x79b y2025 w75e h4fa\"><div class=\"t m54 x1ae h301 y201f ff4 fsb3 fc0 sc0 lsfa ws0\">128.<span class=\"_ _0\"></span>690<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7a5 y2025 w763 h4fa\"><div class=\"t m54 x1ae h301 y201f ff4 fsb3 fc0 sc0 ls0 ws0\">6.451<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7a6 y2025 w764 h4fa\"><div class=\"t m54 x1ae h301 y201f ff4 fsb3 fc0 sc0 ls0 ws0\">5,0<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x79e y2022 w1f4 h300\"><div class=\"t m54 x58 h301 y14e0 ff4 fsb3 fc0 sc0 ls0 ws0\">Trattamento d<span class=\"_ _1\"></span>i fine r<span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>pp<span class=\"_ _8\"></span>o<span class=\"_ _0\"></span>rto<span class=\"_ _2b2\"> </span></div></td><td class=\"c x79f y2026 w761 h4fa\"><div class=\"t m54 x1ae h301 y201f ff4 fsb3 fc0 sc0 lsfa ws0\">27.737<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7a0 y2026 w762 h4fa\"><div class=\"t m54 x1ae h301 y201f ff4 fsb3 fc0 sc0 lsfa ws0\">25.<span class=\"_ _0\"></span>775<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7a1 y2026 w763 h4fa\"><div class=\"t m54 x1ae h301 y201f ff4 fsb3 fc0 sc0 ls0 ws0\">1.962<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7a2 y2026 w764 h4fa\"><div class=\"t m54 x1ae h301 y201f ff4 fsb3 fc0 sc0 ls0 ws0\">7,<span class=\"_ _8\"></span>6%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x79e y2022 w1f4 h300\"><div class=\"t m54 x58 h301 y14e2 ff4 fsb3 fc0 sc0 ls0 ws0\">Al<span class=\"_ _8\"></span>tri co<span class=\"_ _0\"></span>sti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7a7 y2027 w769 h4fa\"><div class=\"t m54 x1ae h301 y201f ff4 fsb3 fc0 sc0 lsfa ws0\">8.691<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7a8 y2027 w762 h4fa\"><div class=\"t m54 x1ae h301 y201f ff4 fsb3 fc0 sc0 lsfa ws0\">10.<span class=\"_ _0\"></span>673<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7a9 y2027 w76a h4fa\"><div class=\"t m54 x1ae h301 y201f ff4 fsb3 fc0 sc0 ls0 ws0\">(<span class=\"_ _8\"></span>1.<span class=\"_ _0\"></span>982)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7aa y2027 w76b h4fa\"><div class=\"t m54 x1ae h301 y201f ff4 fsb3 fc0 sc0 ls0 ws0\">-18,<span class=\"_ _1\"></span>6%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x79e y2022 w1f4 h300\"><div class=\"t m54 x58 h2ff y14e4 ff6 fsb3 fc0 sc0 ls0 ws0\">Totale costo del per<span class=\"_ _1\"></span>sonale<span class=\"_ _2b2\"> </span></div></td><td class=\"c x79a y2028 w765 h502\"><div class=\"t m54 x1ae h2ff y201d ff6 fsb3 fc0 sc0 lsfa ws0\">592.436<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7a3 y2028 w766 h502\"><div class=\"t m54 x1ae h2ff y201d ff6 fsb3 fc0 sc0 lsfa ws0\">568.286<span class=\"_ _2b2\"> </span></div></td><td class=\"c x79c y2028 w767 h502\"><div class=\"t m54 x1ae h2ff y201d ff6 fsb3 fc0 sc0 ls0 ws0\">24.150<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7a4 y2028 w768 h502\"><div class=\"t m54 x1ae h2ff y201d ff6 fsb3 fc0 sc0 ls0 ws0\">4,<span class=\"_ _0\"></span>2%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x79e y2022 w1f4 h300\"><div class=\"t m54 xd1 h304 y14e6 ff12 fsb4 fc0 sc0 ls0 ws0\">(mi<span class=\"_ _0\"></span>gliai<span class=\"_ _0\"></span>a di e<span class=\"_ _0\"></span>ur<span class=\"_ _1\"></span>o)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x7ab y2029 w2 h0\"><div class=\"t m0 x3 h4 y4 ff3 fs1 fc0 sc0 ls0 ws0\">servizi <span class=\"_ _0\"></span>ATM <span class=\"_ _6\"></span>diretti <span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>complementari <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>CCNL <span class=\"_ _6\"></span>del <span class=\"_ _0\"></span>trasporto <span class=\"_ _6\"></span>aereo <span class=\"_ _0\"></span>avvenuto <span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>luglio <span class=\"_ _0\"></span>2024, <span class=\"_ _6\"></span>i <span class=\"_ _0\"></span>maggiori <span class=\"_ _0\"></span>costi <span class=\"_ _6\"></span>per </div><div class=\"t m0 x3 h4 y5 ff3 fs1 fc0 sc0 ls0 ws0\">prestazioni <span class=\"_ _8\"></span>prof<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ssionali <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>altri<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>servizi <span class=\"_ _8\"></span><span class=\"ff7\">associati <span class=\"_ _8\"></span>all<span class=\"_ _1\"></span>\u2019incrementata<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>tecnica <span class=\"_ _8\"></span>res<span class=\"_ _8\"></span>a n<span class=\"_ _8\"></span>ell\u2019ambito <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>commesse</span><span class=\"ff7\"><span class=\"_ _1\"></span> </span></div><div class=\"t m0 x3 h4 y1e ff3 fs1 fc0 sc0 ls0 ws0\">di vendita.   </div><div class=\"t m0 x3 h4 y1f ff3 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 h2 y12bf ff3 fs0 fcf sc0 lsb2 ws0\">28.<span class=\"ffa ls0\"> <span class=\"_ _113\"> </span><span class=\"ff3\">Costo del personale<span class=\"_ _2b2\"> </span></span></span><span class=\"ffa ls0\"><span class=\"ff3\"> </span></span></div><div class=\"t m0 x3 h4 y11ae ff3 fs1 fc0 sc0 ls0 ws0\">Il <span class=\"_ _0\"></span>costo <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>pers<span class=\"_ _0\"></span>onale <span class=\"_ _0\"></span>ammonta<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>a <span class=\"_ _0\"></span>5<span class=\"lsa\">92</span>.436 <span class=\"_ _0\"></span>migliaia<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>euro <span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>registra <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>incremento di <span class=\"_ _6\"></span>24.150 <span class=\"_ _6\"></span>migliaia<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>euro<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y11af ff3 fs1 fc0 sc0 ls0 ws0\">(pari <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>+4,2<span class=\"ff7\">%), <span class=\"_ _0\"></span>rispetto <span class=\"_ _0\"></span>all\u2019esercizio precedente, <span class=\"_ _0\"></span>dovuto <span class=\"_ _0\"></span>sia <span class=\"_ _6\"></span>all\u2019increm<span class=\"_ _1\"></span>ento <span class=\"_ _0\"></span>retributivo <span class=\"_ _0\"></span>legato <span class=\"_ _0\"></span>alla riv<span class=\"_ _0\"></span>alutazio<span class=\"_ _8\"></span>ne<span class=\"_ _2b2\"> </span></span><span class=\"ff7\"> </span></div><div class=\"t m0 x3 h4 y11b0 ff3 fs1 fc0 sc0 ls0 ws0\">del 2% <span class=\"_ _8\"></span>dei <span class=\"_ _1\"></span>minimi cont<span class=\"_ _8\"></span>rattuali, <span class=\"_ _8\"></span>in linea <span class=\"_ _8\"></span>con gli <span class=\"_ _1\"></span>accordi <span class=\"_ _1\"></span>siglati<span class=\"_ _8\"></span> nel mese <span class=\"_ _8\"></span>di novemb<span class=\"_ _1\"></span>re 20<span class=\"_ _1\"></span>22, ch<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"ls5\">al</span><span class=\"ff7\">l\u2019incremento <span class=\"_ _8\"></span>del<span class=\"_ _2b2\"> </span></span><span class=\"ff7\"> </span></div><div class=\"t m0 x3 h4 y1414 ff3 fs1 fc0 sc0 ls0 ws0\">traffico aereo as<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>istito che ha inciso <span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>ulla retri<span class=\"_ _1\"></span>buzione variabil<span class=\"_ _1\"></span>e del personale<span class=\"_ _8\"></span> operativo.<span class=\"ls6\">  </span> </div><div class=\"t m0 x3 h4 y32 ff3 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x86 h4 y11d2 ff3 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 h4 y14c5 ff3 fs1 fc0 sc0 ls0 ws0\">La <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>tribuzione<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>fi<span class=\"_ _8\"></span>ss<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>si <span class=\"_ _6\"></span>attesta <span class=\"_ _0\"></span>a <span class=\"_ _c\"></span>3<span class=\"_ _8\"></span>2<span class=\"_ _0\"></span>1.421 <span class=\"_ _0\"></span>migliaia <span class=\"_ _6\"></span>di <span class=\"_ _0\"></span>euro, <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>incremento <span class=\"_ _0\"></span>del <span class=\"_ _6\"></span><span class=\"ls40\">4,</span>0%, <span class=\"_ _6\"></span>rispetto <span class=\"_ _6\"></span>al <span class=\"_ _0\"></span>dato <span class=\"_ _6\"></span>emerso <span class=\"_ _0\"></span>nel<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y1285 ff3 fs1 fc0 sc0 ls0 ws0\">2023, per <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>rivalutazi<span class=\"_ _1\"></span>one dei <span class=\"_ _0\"></span>minimi contrattuali del <span class=\"_ _0\"></span>2% che <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>prodotto due scatti, <span class=\"_ _0\"></span>uno a <span class=\"_ _0\"></span>decorrere dal <span class=\"_ _0\"></span>mese<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y14c6 ff7 fs1 fc0 sc0 ls0 ws0\">di sett<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>mbre <span class=\"_ _8\"></span>2023 e <span class=\"_ _8\"></span>l\u2019altro <span class=\"_ _1\"></span>dal mese <span class=\"_ _8\"></span>di lugl<span class=\"_ _8\"></span>io 2024 <span class=\"_ _8\"></span> per <span class=\"ff3\">gl<span class=\"_ _1\"></span>i a<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>anzamenti <span class=\"_ _8\"></span>nei livelli <span class=\"_ _8\"></span>di <span class=\"_ _1\"></span>inquadramento <span class=\"_ _8\"></span>contrattuale<span class=\"_ _2b2\"> </span></span><span class=\"ff3\"> </span></div><div class=\"t m0 x3 h4 y11dc ff3 fs1 fc0 sc0 ls0 ws0\">previsti <span class=\"_ _c\"></span>nel <span class=\"_ _d\"></span>CCNL <span class=\"_ _c\"></span>e <span class=\"_ _d\"></span>per <span class=\"_ _c\"></span><span class=\"ff7 ls5\">l\u2019<span class=\"_ _0\"></span></span>incremento <span class=\"_ _c\"></span>d<span class=\"ff7\">ell\u2019organico <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>Gruppo <span class=\"_ _d\"></span>che <span class=\"_ _c\"></span>si <span class=\"_ _d\"></span>attesta <span class=\"_ _c\"></span>a <span class=\"_ _d\"></span>+</span>68 <span class=\"_ _d\"></span>unit\u00e0 <span class=\"_ _c\"></span>medie <span class=\"_ _d\"></span>e <span class=\"_ _c\"></span>+<span class=\"_ _0\"></span>122 <span class=\"_ _c\"></span>unit\u00e0<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 yce6 ff3 fs1 fc0 sc0 ls0 ws0\">effettive,  rispetto <span class=\"_ _4\"> </span>al  2<span class=\"_ _0\"></span>023<span class=\"ls3\">, <span class=\"_ _4\"> </span></span>che  rif<span class=\"_ _0\"></span>lette  principalmente <span class=\"_ _4\"> </span>l<span class=\"_ _1\"></span>e <span class=\"_ _4\"> </span>assunzioni  de<span class=\"_ _0\"></span>l <span class=\"_ _4\"> </span>perso<span class=\"_ _8\"></span>nale <span class=\"_ _40\"> </span>operati<span class=\"_ _1\"></span>vo, <span class=\"_ _4\"> </span>tecnico  ed<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y14c7 ff3 fs1 fc0 sc0 ls0 ws0\">informatico, <span class=\"_ _8\"></span><span class=\"ff7\">chiudendo <span class=\"_ _8\"></span>l\u2019esercizio <span class=\"_ _8\"></span>202<span class=\"ff3\">4 con <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>organico <span class=\"_ _8\"></span>effettivo <span class=\"_ _8\"></span>di Grup<span class=\"_ _1\"></span>po <span class=\"_ _8\"></span>di 4.376 <span class=\"_ _8\"></span>unit\u00e0 <span class=\"_ _8\"></span>(4.254 unit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _8\"></span>effettive<span class=\"_ _2b2\"> </span></span></span><span class=\"ff7\"><span class=\"ff3\"> </span></span></div><div class=\"t m0 x3 h4 y909 ff3 fs1 fc0 sc0 ls0 ws0\">di Gruppo a fine<span class=\"_ _1\"></span> 2023)<span class=\"ls3\">. </span> </div><div class=\"t m0 x3 h4 y1218 ff3 fs1 fc0 sc0 ls0 ws0\">La <span class=\"_ _b\"> </span>retribuzione <span class=\"_ _b\"> </span>variabile <span class=\"_ _b\"> </span>registra <span class=\"_ _b\"> </span>un  i<span class=\"_ _1\"></span>ncremento <span class=\"_ _7\"> </span>netto <span class=\"_ _b\"> </span>di <span class=\"_ _b\"> </span>5.418 <span class=\"_ _7\"> </span>migliaia <span class=\"_ _b\"> </span>di <span class=\"_ _b\"> </span>euro  str<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ttamente <span class=\"_ _b\"> </span>connesso <span class=\"_ _4d\"> </span>al<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 yf59 ff3 fs1 fc0 sc0 ls0 ws0\">maggior <span class=\"_ _4d\"> </span>traffico <span class=\"_ _4d\"> </span>aereo <span class=\"_ _d\"> </span>assistito <span class=\"_ _4d\"> </span>che <span class=\"_ _4d\"> </span>incide <span class=\"_ _4d\"> </span>nella <span class=\"_ _d\"></span>determinazione <span class=\"_ _4d\"> </span>del <span class=\"_ _4d\"> </span>premio <span class=\"_ _4d\"> </span>di <span class=\"_ _d\"> </span>ris<span class=\"_ _0\"></span>ultato, <span class=\"_ _d\"></span>nello <span class=\"_ _4d\"> </span>straordinario<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y14c8 ff3 fs1 fc0 sc0 ls0 ws0\">operativo e in<span class=\"_ _8\"></span> alcuni istituti contrat<span class=\"_ _1\"></span>tuali rigua<span class=\"_ _1\"></span>rdanti il p<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rsonale o<span class=\"_ _1\"></span>perativo CTA <span class=\"_ _8\"></span>(<span class=\"_ _0\"></span>Controllori <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span>l Traffico<span class=\"_ _8\"></span> Aereo) e<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y14c9 ff3 fs1 fc0 sc0 ls0 ws0\">FISO <span class=\"_ _6\"></span>(<span class=\"_ _0\"></span><span class=\"ff2\">Flight <span class=\"_ _6\"></span>Informati<span class=\"_ _1\"></span>on <span class=\"_ _6\"></span>Service <span class=\"_ _c\"></span>O<span class=\"_ _8\"></span>f<span class=\"_ _0\"></span>ficer<span class=\"ff3\">) <span class=\"_ _6\"></span>entrati <span class=\"_ _6\"></span>in <span class=\"_ _c\"></span>vigo<span class=\"_ _8\"></span>re<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>dal <span class=\"_ _6\"></span>1<span class=\"_ _0\"></span>\u00b0 <span class=\"_ _6\"></span>agosto <span class=\"_ _6\"></span>2024 <span class=\"_ _6\"></span>a <span class=\"_ _c\"></span>s<span class=\"_ _1\"></span>eguito <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>rinnovo <span class=\"_ _c\"></span>d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>lla <span class=\"_ _6\"></span>parte<span class=\"_ _2b2\"> </span></span></span><span class=\"ff2\"><span class=\"ff3\"> </span></span></div><div class=\"t m0 x3 h4 y79e ff3 fs1 fc0 sc0 ls0 ws0\">specifica <span class=\"_ _7\"> </span>dei <span class=\"_ _7\"> </span>servizi <span class=\"_ _7\"> </span>ATM <span class=\"_ _7\"> </span>diretti  e <span class=\"_ _7\"> </span>complem<span class=\"_ _1\"></span>entari <span class=\"_ _7\"> </span>del  CC<span class=\"_ _8\"></span>NL  del <span class=\"_ _7\"> </span>trasporto <span class=\"_ _b\"> </span>aereo. <span class=\"_ _7\"> </span>Tale  incr<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>mento <span class=\"_ _7\"> </span>\u00e8  sta<span class=\"_ _8\"></span>to<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y14ca ff3 fs1 fc0 sc0 ls0 ws0\">parzialmente <span class=\"_ _0\"></span>compensato <span class=\"_ _0\"></span>dalla <span class=\"_ _6\"></span>riduzione <span class=\"_ _6\"></span>delle <span class=\"_ _0\"></span>ferie <span class=\"_ _6\"></span>maturate <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>non <span class=\"_ _6\"></span>godute, <span class=\"_ _6\"></span>per <span class=\"_ _c\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>maggiore <span class=\"_ _0\"></span>fruizione <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>tale<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y331 ff7 fs1 fc0 sc0 ls0 ws0\">istituto <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>il <span class=\"_ _c\"></span>minor <span class=\"_ _6\"></span>costo <span class=\"_ _6\"></span>delle <span class=\"_ _6\"></span>trasferte <span class=\"_ _6\"></span>che <span class=\"_ _6\"></span>aveva <span class=\"_ _6\"></span>visto <span class=\"_ _6\"></span>nell\u2019esercizio <span class=\"_ _6\"></span>precedente <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>maggior <span class=\"_ _6\"></span>costo <span class=\"_ _c\"></span>l<span class=\"_ _1\"></span>egato <span class=\"_ _6\"></span>alle<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y14cb ff3 fs1 fc0 sc0 ls0 ws0\">trasferte di ti<span class=\"_ _1\"></span>po addestrativ<span class=\"_ _1\"></span>o del personale op<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rativo.  </div><div class=\"t m0 x3 h4 y116f ff3 fs1 fc0 sc0 ls0 ws0\">Gli al<span class=\"_ _1\"></span>tri costi<span class=\"_ _1\"></span> del <span class=\"_ _8\"></span>personale registra<span class=\"_ _8\"></span>no un decr<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>mento n<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>tto di<span class=\"_ _8\"></span> 1.982 migli<span class=\"_ _1\"></span>aia di <span class=\"_ _8\"></span>euro, <span class=\"ff7\">rispetto all<span class=\"_ _1\"></span>\u2019esercizio <span class=\"_ _8\"></span>202<span class=\"ff3\">3<span class=\"ls3\">,<span class=\"_ _2b2\"> </span></span></span></span><span class=\"ff7\"><span class=\"ff3\"><span class=\"ls3\"> </span></span></span></div><div class=\"t m0 x3 h4 y14cc ff3 fs1 fc0 sc0 ls0 ws0\">su <span class=\"_ _d\"></span>cui <span class=\"_ _d\"></span>incide <span class=\"_ _c\"></span>il <span class=\"_ _d\"></span>minore <span class=\"_ _d\"></span><span class=\"ff7\">incentivo <span class=\"_ _c\"></span>all\u2019esodo <span class=\"_ _c\"></span>riconosciuto <span class=\"_ _c\"></span>al <span class=\"_ _d\"></span>personale <span class=\"_ _c\"></span>in <span class=\"_ _d\"></span>uscita <span class=\"_ _d\"></span>nel <span class=\"_ _d\"></span>corso <span class=\"_ _d\"></span>dell\u2019esercizio <span class=\"_ _c\"></span>che <span class=\"_ _c\"></span>ha<span class=\"_ _2b2\"> </span></span><span class=\"ff7\"> </span></div><div class=\"t m0 x3 h4 y14cd ff3 fs1 fc0 sc0 ls0 ws0\">interessato  del <span class=\"_ _4\"> </span>personale  con <span class=\"_ _4\"> </span>profili <span class=\"_ _4\"> </span>retributivi <span class=\"_ _4\"> </span>inferiori <span class=\"_ _4\"> </span><span class=\"ff7\">rispetto<span class=\"_ _8\"></span> <span class=\"_ _40\"> </span>l\u2019esercizio  a <span class=\"_ _4\"> </span>confronto <span class=\"_ _4\"> </span>e <span class=\"_ _4\"> </span>il  termine<span class=\"_ _0\"></span><span class=\"ff3\"> <span class=\"_ _4\"> </span>del<span class=\"_ _2b2\"> </span></span></span><span class=\"ff7\"><span class=\"ff3\"> </span></span></div><div class=\"t m0 x3 h4 y14ce ff7 fs1 fc0 sc0 ls0 ws0\">programma <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>esodo <span class=\"_ _6\"></span>denominato <span class=\"_ _0\"></span>\u201c<span class=\"_ _0\"></span>isopen<span class=\"_ _1\"></span>sione\u201d <span class=\"_ _0\"></span>disciplinato <span class=\"_ _6\"></span>dalla <span class=\"_ _0\"></span>Legge <span class=\"_ _6\"></span>92/2012 <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>cui <span class=\"_ _6\"></span>scadenza<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>era <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>issata <span class=\"_ _0\"></span>il<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y14cf ff3 fs1 fc0 sc0 ls0 ws0\">30 <span class=\"_ _6\"></span>novembre <span class=\"_ _c\"></span>2<span class=\"_ _1\"></span>024. <span class=\"_ _6\"></span>T<span class=\"_ _0\"></span>ali <span class=\"_ _6\"></span>decrementi <span class=\"_ _6\"></span>sono <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>tati <span class=\"_ _6\"></span>parzialmente <span class=\"_ _6\"></span>compens<span class=\"_ _0\"></span>ati <span class=\"_ _6\"></span>dal <span class=\"_ _c\"></span>mag<span class=\"_ _8\"></span>gior <span class=\"_ _c\"></span>costo <span class=\"_ _c\"></span><span class=\"ff7\">d<span class=\"_ _8\"></span>ell\u2019assicurazione<span class=\"_ _2b2\"> </span></span><span class=\"ff7\"> </span></div><div class=\"t m0 x3 h4 y14d0 ff3 fs1 fc0 sc0 ls0 ws0\">sanitaria del p<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rsonale del <span class=\"_ _8\"></span>Gruppo <span class=\"_ _0\"></span>che riflett<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> le condizioni di m<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rcato.  </div><div class=\"t m0 x3 h4 y14d1 ff7 fs1 fc0 sc0 ls0 ws0\">Nella tabella<span class=\"_ _1\"></span> seguente vien<span class=\"_ _1\"></span>e riportato l\u2019organico<span class=\"_ _8\"></span> aziendale del Gruppo<span class=\"_ _1\"></span> suddiviso p<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>r categoria pro<span class=\"_ _8\"></span>fessionale:<span class=\"_ _0\"></span><span class=\"ff3\"> </span></div><div class=\"t m0 x3 h4 y14d2 ff3 fs1 fc0 sc0 ls0 ws0\"> </div></td><td></td><td></td><td></td><td></td></tr></table>29.<span class=\"ffa ls0\"> <span class=\"_ _113\"> </span><span class=\"ff3\">Costi per lavori interni capitalizzati </span></span>I <span class=\"_ _0\"></span>costi per lavori <span class=\"_ _0\"></span>interni capitalizzati ammontano a <span class=\"_ _0\"></span>28.483 <span class=\"_ _0\"></span>migliaia di <span class=\"_ _0\"></span>euro (28.945 <span class=\"_ _0\"></span>migliaia di <span class=\"_ _0\"></span>euro nel <span class=\"_ _0\"></span>2023<span class=\"ls3e\">) <span class=\"_ _0\"></span></span>in<span class=\"_ _2b2\"> </span>leggera <span class=\"_ _d\"></span>riduzione <span class=\"_ _d\"></span>pari <span class=\"_ _4d\"> </span>al <span class=\"_ _d\"> </span>-1,6%, <span class=\"_ _4d\"> </span><span class=\"ff7\">rispetto <span class=\"_ _d\"></span>al <span class=\"_ _d\"></span>dato <span class=\"_ _d\"></span>emerso <span class=\"_ _4d\"> </span>nell\u2019esercizio <span class=\"_ _c\"></span>precedente</span>, <span class=\"_ _4d\"> </span>e <span class=\"_ _4d\"> </span>si <span class=\"_ _d\"></span>riferisce <span class=\"_ _d\"></span>alle <span class=\"_ _4d\"> </span>ore <span class=\"_ _d\"></span>del<span class=\"_ _2b2\"> </span>personale <span class=\"_ _8\"></span>di <span class=\"_ _16\"></span>Gruppo <span class=\"_ _8\"></span>impiegate <span class=\"_ _8\"></span>sui <span class=\"_ _16\"></span>progetti <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>inve<span class=\"_ _1\"></span>stimento <span class=\"_ _16\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>realizzazi<span class=\"_ _1\"></span>one <span class=\"_ _8\"></span>intern<span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>progetti <span class=\"_ _16\"></span>di <span class=\"_ _8\"></span>investimento<span class=\"_ _2b2\"> </span>da parte delle contr<span class=\"_ _8\"></span>ollate Techno Sky e IDS<span class=\"_ _1\"></span> AirNav.  30.<span class=\"ffa ls0\"> <span class=\"_ _113\"> </span><span class=\"ff3\">Proventi e oneri finanziari<span class=\"_ _2b2\"> </span></span></span>I proventi e <span class=\"_ _0\"></span>oneri finanziari presentano complessiva<span class=\"_ _8\"></span>mente <span class=\"_ _0\"></span>un saldo <span class=\"_ _0\"></span>negativo di <span class=\"_ _0\"></span>8.286 migliaia di <span class=\"_ _0\"></span>euro (negativi<span class=\"_ _2b2\"> </span>11.237 <span class=\"_ _6\"></span>migliaia <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>euro <span class=\"_ _6\"></span>nel <span class=\"_ _6\"></span>202<span class=\"_ _0\"></span>3), <span class=\"_ _6\"></span>rilevando <span class=\"_ _6\"></span>un <span class=\"_ _c\"></span>miglioramento <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>2.951 <span class=\"_ _c\"></span>migli<span class=\"_ _1\"></span>aia <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>euro, <span class=\"_ _c\"></span>p<span class=\"_ _8\"></span>rincipalmente <span class=\"_ _6\"></span>per <span class=\"_ _c\"></span>i<span class=\"_ _2b2\"> </span>maggiori <span class=\"_ _8\"></span>interessi <span class=\"_ _8\"></span>att<span class=\"_ _1\"></span>ivi <span class=\"_ _8\"></span>maturati <span class=\"_ _8\"></span>sull<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>giacenze <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>conti <span class=\"_ _8\"></span>correnti <span class=\"_ _8\"></span>bancari <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>componente <span class=\"_ _8\"></span>finanzi<span class=\"_ _8\"></span>aria <span class=\"_ _8\"></span>riferita<span class=\"_ _2b2\"> </span>all\u2019attual<span class=\"_ _1\"></span>izzazione <span class=\"_ _6\"></span>dei <span class=\"_ _c\"></span>c<span class=\"_ _8\"></span>rediti <span class=\"_ _c\"></span>per <span class=\"_ _6\"></span>balance <span class=\"_ _6\"></span>che <span class=\"_ _c\"></span>ha<span class=\"_ _8\"></span>nno <span class=\"_ _c\"></span>c<span class=\"_ _1\"></span>ompensato <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>maggiore<span class=\"_ _0\"></span><span class=\"ff3\"> <span class=\"_ _c\"></span>inc<span class=\"_ _8\"></span>idenza <span class=\"_ _c\"></span>d<span class=\"_ _1\"></span>egli <span class=\"_ _6\"></span>interessi <span class=\"_ _6\"></span>passivi<span class=\"_ _2b2\"> </span></span>sull\u2019indebita<span class=\"_ _1\"></span>mento <span class=\"_ _6\"></span>bancario. <span class=\"_ _6\"></span><span class=\"ff3\">La <span class=\"_ _6\"></span>voce <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>oggetto <span class=\"_ _6\"></span>accoglie <span class=\"_ _6\"></span>proventi <span class=\"_ _6\"></span>finanziari <span class=\"_ _0\"></span>per <span class=\"_ _6\"></span>16<span class=\"_ _0\"></span>.832 <span class=\"_ _6\"></span>migliaia <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>uro, <span class=\"_ _6\"></span>oneri<span class=\"_ _2b2\"> </span></span>finanziari <span class=\"_ _0\"></span>per 25.488 <span class=\"_ _6\"></span>miglia<span class=\"_ _1\"></span>ia <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>euro <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>aldo netto <span class=\"_ _6\"></span>positivo <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>operazioni <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>valuta es<span class=\"_ _0\"></span>tera per <span class=\"_ _6\"></span>370 <span class=\"_ _0\"></span>migliaia<span class=\"_ _2b2\"> </span>di euro (saldo n<span class=\"_ _1\"></span>egativo per 74<span class=\"_ _1\"></span>0 migliaia di <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>uro nel 202<span class=\"_ _8\"></span>3<span class=\"_ _0\"></span>).<span class=\"_ _2b2\"> </span>La composizione d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>i proventi<span class=\"_ _1\"></span> finanziari \u00e8 riportata<span class=\"_ _8\"></span> nella seguente tabella<span class=\"_ _1\"></span>:<span class=\"_ _2b2\"> </span>Il dettaglio degli o<span class=\"_ _8\"></span>neri finanziari \u00e8 riportato <span class=\"_ _8\"></span>ne<span class=\"_ _0\"></span>lla seg<span class=\"_ _1\"></span>uente tabella:<table class=\"s w799 h535\" id=\"_24366f25-2a69-439a-86d4-6572e4b411f8\"><tr><td class=\"c x1af y203b w79a h536\"><div class=\"t m55 x1ae h306 y203a ff6 fsb5 fc0 sc0 ls0 ws0\">Or<span class=\"_ _8\"></span>g<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>ico<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7d3 y203b w79b h536\"><div class=\"t m55 x1ae h306 y203a ff6 fsb5 fc0 sc0 lsfb ws0\">2024<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7d4 y203b w79b h536\"><div class=\"t m55 x1ae h306 y203a ff6 fsb5 fc0 sc0 lsfb ws0\">2023<span class=\"_ _2b2\"> </span></div></td><td class=\"c x53b y203c w1f5 h307\"><div class=\"t m55 x56 h306 y14fa ff6 fsb5 fc0 sc0 ls0 ws0\">Variaz<span class=\"_ _8\"></span>ion<span class=\"_ _0\"></span>e<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x53b y203d w1f5 h305\"><div class=\"t m55 x42 h308 y14fb ff4 fsb5 fc0 sc0 ls0 ws0\">Dir<span class=\"_ _8\"></span>igen<span class=\"_ _8\"></span>ti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7d5 y203f w79c h506\"><div class=\"t m55 x1ae h308 y203e ff4 fsb5 fc0 sc0 lsfc ws0\">56<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7d6 y203f w79d h506\"><div class=\"t m55 x1ae h308 y203e ff4 fsb5 fc0 sc0 lsfc ws0\">52<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7d7 y203f w79e h506\"><div class=\"t m55 x1ae h308 y203e ff4 fsb5 fc0 sc0 lsfc ws0\">4<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x53b y203d w1f5 h305\"><div class=\"t m55 x42 h308 y14fe ff4 fsb5 fc0 sc0 ls0 ws0\">Qu<span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>dr<span class=\"_ _8\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7d8 y2040 w79f h506\"><div class=\"t m55 x1ae h308 y203e ff4 fsb5 fc0 sc0 lsfc ws0\">417<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7d9 y2040 w79f h506\"><div class=\"t m55 x1ae h308 y203e ff4 fsb5 fc0 sc0 lsfc ws0\">408<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7da y2040 w79e h506\"><div class=\"t m55 x1ae h308 y203e ff4 fsb5 fc0 sc0 lsfc ws0\">9<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x53b y203d w1f5 h305\"><div class=\"t m55 x42 h308 y1500 ff4 fsb5 fc0 sc0 ls0 ws0\">Impi<span class=\"_ _8\"></span>egati<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7db y2041 w7a0 h506\"><div class=\"t m55 x1ae h308 y203e ff4 fsb5 fc0 sc0 lsfc ws0\">3.903<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7dc y2041 w7a1 h506\"><div class=\"t m55 x1ae h308 y203e ff4 fsb5 fc0 sc0 lsfc ws0\">3.<span class=\"_ _0\"></span>794<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7dd y2041 w7a2 h506\"><div class=\"t m55 x1ae h308 y203e ff4 fsb5 fc0 sc0 lsfc ws0\">109<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x53b y203d w1f5 h305\"><div class=\"t m55 x42 h306 y1502 ff6 fsb5 fc0 sc0 ls0 ws0\">Co<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>si<span class=\"_ _8\"></span>stenza finale </div></td><td class=\"c x7db y2042 w7a3 h524\"><div class=\"t m55 x1ae h306 y203a ff6 fsb5 fc0 sc0 lsfc ws0\">4.376<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7de y2042 w7a3 h524\"><div class=\"t m55 x1ae h306 y203a ff6 fsb5 fc0 sc0 lsfc ws0\">4.254<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7df y2042 w79f h524\"><div class=\"t m55 x1ae h306 y203a ff6 fsb5 fc0 sc0 lsfc ws0\">122<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x53b y203d w1f5 h305\"><div class=\"t m55 x42 h306 y1504 ff6 fsb5 fc0 sc0 ls0 ws0\">Co<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>si<span class=\"_ _8\"></span>stenza media<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7db y2043 w7a3 h524\"><div class=\"t m55 x1ae h306 y203a ff6 fsb5 fc0 sc0 lsfc ws0\">4.376<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7de y2043 w7a3 h524\"><div class=\"t m55 x1ae h306 y203a ff6 fsb5 fc0 sc0 lsfc ws0\">4.308<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7e0 y2043 w7a4 h524\"><div class=\"t m55 x1ae h306 y203a ff6 fsb5 fc0 sc0 lsfc ws0\">68<span class=\"_ _2b2\"> </span></div></td></tr></table><table class=\"s w78a h534\" id=\"_283b0026-ffb8-42f7-825c-126d3fd38f8f\"><tr><td></td><td class=\"c x7c3 y2033 w78b h4d6\"><div class=\"t m56 x1ae h30b y1f46 ff6 fsb6 fc0 sc0 lsfd ws0\">2024<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7c4 y2033 w78b h4d6\"><div class=\"t m56 x1ae h30b y1f46 ff6 fsb6 fc0 sc0 lsfd ws0\">2023<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7c5 y2033 w78c h4d6\"><div class=\"t m56 x1ae h30b y1f46 ff6 fsb6 fc0 sc0 ls0 ws0\">Var<span class=\"_ _8\"></span>iazi<span class=\"_ _1\"></span>on<span class=\"_ _0\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7c6 y2033 w78d h4d6\"><div class=\"t m56 x1ae h30b y1f46 ff6 fsb6 fc0 sc0 ls0 ws0\">%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y2034 w1f6 h30c\"><div class=\"t m56 xe7 h30d y150a ff4 fsb6 fc0 sc0 ls0 ws0\">Pr<span class=\"_ _8\"></span>o<span class=\"_ _0\"></span>venti<span class=\"_ _8\"></span> da partecip<span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>zione i<span class=\"_ _8\"></span>n altre i<span class=\"_ _8\"></span>mp<span class=\"_ _1\"></span>rese<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7c7 y2036 w78e h4d5\"><div class=\"t m56 x1ae h30d y2035 ff4 fsb6 fc0 sc0 lsfe ws0\">667<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7c8 y2036 w78f h4d5\"><div class=\"t m56 x1ae h30d y2035 ff4 fsb6 fc0 sc0 lsfe ws0\">583<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7c9 y2036 w790 h4d5\"><div class=\"t m56 x1ae h30d y2035 ff4 fsb6 fc0 sc0 lsfd ws0\">84<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7ca y2036 w791 h4d5\"><div class=\"t m56 x1ae h30d y2035 ff4 fsb6 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>4,4%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y2034 w1f6 h30c\"><div class=\"t m56 xe7 h30d y150d ff4 fsb6 fc0 sc0 ls0 ws0\">Pr<span class=\"_ _8\"></span>o<span class=\"_ _0\"></span>venti<span class=\"_ _8\"></span> f<span class=\"_ _0\"></span>inan<span class=\"_ _8\"></span>ziari d<span class=\"_ _1\"></span>a attualizzazione <span class=\"_ _8\"></span>balance e credi<span class=\"_ _8\"></span>ti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7cb y2037 w792 h4d5\"><div class=\"t m56 x1ae h30d y2035 ff4 fsb6 fc0 sc0 lsfe ws0\">8.065<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7cc y2037 w793 h4d5\"><div class=\"t m56 x1ae h30d y2035 ff4 fsb6 fc0 sc0 lsfe ws0\">6.<span class=\"_ _0\"></span>461<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7cd y2037 w794 h4d5\"><div class=\"t m56 x1ae h30d y2035 ff4 fsb6 fc0 sc0 ls0 ws0\">1.604<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7ce y2037 w795 h4d5\"><div class=\"t m56 x1ae h30d y2035 ff4 fsb6 fc0 sc0 ls0 ws0\">24<span class=\"_ _1\"></span>,8<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y2034 w1f6 h30c\"><div class=\"t m56 xe7 h30d y150f ff4 fsb6 fc0 sc0 ls0 ws0\">Al<span class=\"_ _8\"></span>tri in<span class=\"_ _8\"></span>teressi <span class=\"_ _1\"></span>attivi </div></td><td class=\"c x7cb y2038 w792 h4d5\"><div class=\"t m56 x1ae h30d y2035 ff4 fsb6 fc0 sc0 lsfe ws0\">8.100<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7cc y2038 w793 h4d5\"><div class=\"t m56 x1ae h30d y2035 ff4 fsb6 fc0 sc0 lsfe ws0\">5.<span class=\"_ _0\"></span>787<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7cd y2038 w794 h4d5\"><div class=\"t m56 x1ae h30d y2035 ff4 fsb6 fc0 sc0 ls0 ws0\">2.313<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7ce y2038 w795 h4d5\"><div class=\"t m56 x1ae h30d y2035 ff4 fsb6 fc0 sc0 ls0 ws0\">40<span class=\"_ _1\"></span>,0<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y2034 w1f6 h30c\"><div class=\"t m56 xe7 h30b y1511 ff6 fsb6 fc0 sc0 ls0 ws0\">Totale <span class=\"_ _8\"></span>p<span class=\"_ _0\"></span>roven<span class=\"_ _0\"></span>ti<span class=\"_ _8\"></span> finan<span class=\"_ _0\"></span>zi<span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>ri<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7cf y2039 w796 h4d6\"><div class=\"t m56 x1ae h30b y1f46 ff6 fsb6 fc0 sc0 lsfe ws0\">16.832<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7d0 y2039 w796 h4d6\"><div class=\"t m56 x1ae h30b y1f46 ff6 fsb6 fc0 sc0 lsfe ws0\">12.831<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7d1 y2039 w797 h4d6\"><div class=\"t m56 x1ae h30b y1f46 ff6 fsb6 fc0 sc0 ls0 ws0\">4.001<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7d2 y2039 w798 h4d6\"><div class=\"t m56 x1ae h30b y1f46 ff6 fsb6 fc0 sc0 ls0 ws0\">31,2%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x423 y2034 w1f6 h30c\"><div class=\"t m56 x171 h30f y1513 ff12 fsb7 fc0 sc0 ls0 ws0\">(mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _0\"></span>di e<span class=\"_ _0\"></span>ur<span class=\"_ _8\"></span>o)<span class=\"_ _2b2\"> </span></div></td></tr></table><table class=\"s w76c h533\" id=\"_cd1228ec-6b2d-49b5-9866-18560d78180d\"><tr><td></td><td class=\"c x6c1 y202b w76d h527\"><div class=\"t m57 x1ae h311 y202a ff6 fsb8 fc0 sc0 lsff ws0\">2024<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7ac y202b w76d h527\"><div class=\"t m57 x1ae h311 y202a ff6 fsb8 fc0 sc0 lsff ws0\">2023<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7ad y202b w76e h527\"><div class=\"t m57 x1ae h311 y202a ff6 fsb8 fc0 sc0 ls0 ws0\">Varia<span class=\"_ _8\"></span>zi<span class=\"_ _0\"></span>oni<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7ae y202b w76f h527\"><div class=\"t m57 x1ae h311 y202a ff6 fsb8 fc0 sc0 ls0 ws0\">%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y202d w770 h4fb\"><div class=\"t m57 x1ae h313 y202c ff4 fsb8 fc0 sc0 ls0 ws0\">Inte<span class=\"_ _0\"></span>res<span class=\"_ _0\"></span>si<span class=\"_ _0\"></span> passiv<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span> su <span class=\"_ _8\"></span>f<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>nanzi<span class=\"_ _0\"></span>ame<span class=\"_ _0\"></span>nti<span class=\"_ _0\"></span> ba<span class=\"_ _8\"></span>n<span class=\"_ _0\"></span>ca<span class=\"_ _8\"></span>ri<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7af y202d w771 h4fb\"><div class=\"t m57 x1ae h313 y202c ff4 fsb8 fc0 sc0 ls0 ws0\">24<span class=\"_ _8\"></span>.1<span class=\"_ _8\"></span>05<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7b0 y202d w772 h4fb\"><div class=\"t m57 x1ae h313 y202c ff4 fsb8 fc0 sc0 ls0 ws0\">21<span class=\"_ _8\"></span>.4<span class=\"_ _8\"></span>69<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7b1 y202d w773 h4fb\"><div class=\"t m57 x1ae h313 y202c ff4 fsb8 fc0 sc0 ls0 ws0\">2<span class=\"_ _8\"></span>.6<span class=\"_ _1\"></span>3<span class=\"_ _8\"></span>6<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7b2 y202d w774 h4fb\"><div class=\"t m57 x1ae h313 y202c ff4 fsb8 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>2,3<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y202e w775 h4fb\"><div class=\"t m57 x1ae h313 y202c ff4 fsb8 fc0 sc0 ls0 ws0\">Inte<span class=\"_ _0\"></span>res<span class=\"_ _0\"></span>si<span class=\"_ _0\"></span> passiv<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span> su <span class=\"_ _8\"></span>be<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>fi<span class=\"_ _6\"></span>c<span class=\"_ _8\"></span>i<span class=\"_ _6\"></span> <span class=\"_ _1\"></span>ai di<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>nde<span class=\"_ _0\"></span>nti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7b3 y202e w776 h4fb\"><div class=\"t m57 x1ae h313 y202c ff4 fsb8 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>2<span class=\"_ _8\"></span>1<span class=\"_ _1\"></span>3<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7b4 y202e w777 h4fb\"><div class=\"t m57 x1ae h313 y202c ff4 fsb8 fc0 sc0 ls0 ws0\">1.7<span class=\"_ _8\"></span>3<span class=\"_ _8\"></span>4<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7b5 y202e w778 h4fb\"><div class=\"t m57 x1ae h313 y202c ff4 fsb8 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>5<span class=\"_ _1\"></span>2<span class=\"_ _8\"></span>1)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7b6 y202e w779 h4fb\"><div class=\"t m57 x1ae h313 y202c ff4 fsb8 fc0 sc0 ls0 ws0\">-<span class=\"_ _0\"></span>30<span class=\"_ _8\"></span>,0<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y202f w77a h4fb\"><div class=\"t m57 x1ae h313 y202c ff4 fsb8 fc0 sc0 ls0 ws0\">Inte<span class=\"_ _0\"></span>res<span class=\"_ _0\"></span>si<span class=\"_ _0\"></span> passiv<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span> su <span class=\"_ _8\"></span>passi<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _8\"></span>pe<span class=\"_ _0\"></span>r le<span class=\"_ _0\"></span>ase<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7b7 y202f w77b h4fb\"><div class=\"t m57 x1ae h313 y202c ff4 fsb8 fc0 sc0 lsff ws0\">157<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7b8 y202f w77c h4fb\"><div class=\"t m57 x1ae h313 y202c ff4 fsb8 fc0 sc0 lsff ws0\">118<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7b9 y202f w77d h4fb\"><div class=\"t m57 x1ae h313 y202c ff4 fsb8 fc0 sc0 lsff ws0\">39<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7ba y202f w77e h4fb\"><div class=\"t m57 x1ae h313 y202c ff4 fsb8 fc0 sc0 ls0 ws0\">33<span class=\"_ _8\"></span>,1<span class=\"_ _1\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y2030 w77f h4fb\"><div class=\"t m57 x1ae h313 y202c ff4 fsb8 fc0 sc0 ls0 ws0\">Al<span class=\"_ _0\"></span>tri<span class=\"_ _0\"></span> inte<span class=\"_ _0\"></span>res<span class=\"_ _0\"></span>si<span class=\"_ _0\"></span> pa<span class=\"_ _1\"></span>ssi<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7bb y2030 w780 h4fb\"><div class=\"t m57 x1ae h313 y202c ff4 fsb8 fc0 sc0 lsff ws0\">13<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7bc y2030 w781 h4fb\"><div class=\"t m57 x1ae h313 y202c ff4 fsb8 fc0 sc0 ls0 ws0\">7<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7bd y2030 w782 h4fb\"><div class=\"t m57 x1ae h313 y202c ff4 fsb8 fc0 sc0 ls0 ws0\">6<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7be y2030 w783 h4fb\"><div class=\"t m57 x1ae h313 y202c ff4 fsb8 fc0 sc0 ls0 ws0\">8<span class=\"_ _8\"></span>5<span class=\"_ _8\"></span>,<span class=\"_ _0\"></span>7<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y2031 w784 h527\"><div class=\"t m57 x1ae h311 y202a ff6 fsb8 fc0 sc0 ls0 ws0\">T<span class=\"_ _1\"></span>ota<span class=\"_ _8\"></span>le<span class=\"_ _0\"></span> oneri <span class=\"_ _1\"></span>fi<span class=\"_ _0\"></span>na<span class=\"_ _8\"></span>nzi<span class=\"_ _0\"></span>ar<span class=\"_ _8\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7bf y2031 w785 h527\"><div class=\"t m57 x1ae h311 y202a ff6 fsb8 fc0 sc0 ls0 ws0\">2<span class=\"_ _8\"></span>5.4<span class=\"_ _8\"></span>8<span class=\"_ _8\"></span>8<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7c0 y2031 w786 h527\"><div class=\"t m57 x1ae h311 y202a ff6 fsb8 fc0 sc0 ls0 ws0\">2<span class=\"_ _8\"></span>3<span class=\"_ _8\"></span>.32<span class=\"_ _8\"></span>8<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7c1 y2031 w787 h527\"><div class=\"t m57 x1ae h311 y202a ff6 fsb8 fc0 sc0 ls0 ws0\">2<span class=\"_ _8\"></span>.16<span class=\"_ _8\"></span>0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7c2 y2031 w788 h527\"><div class=\"t m57 x1ae h311 y202a ff6 fsb8 fc0 sc0 ls0 ws0\">9,3<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x70a y1da3 w789 h4e4\"><div class=\"t m57 x1ae h314 y2032 ff12 fsb9 fc0 sc0 ls0 ws0\">(migliaia<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>i euro)<span class=\"_ _2b2\"> </span></div></td></tr></table>Il <span class=\"_ _4d\"> </span>maggior <span class=\"_ _b\"> </span>valore <span class=\"_ _4d\"> </span>degli <span class=\"_ _4d\"> </span><span class=\"fcf\">oneri <span class=\"_ _b\"> </span>finanziari <span class=\"_ _4d\"> </span></span><span class=\"ff7\">per <span class=\"_ _b\"> </span>2.160 <span class=\"_ _4d\"> </span>migliaia <span class=\"_ _d\"> </span>di <span class=\"_ _b\"> </span>eur<span class=\"_ _0\"></span>o, <span class=\"_ _4d\"> </span>rispetto <span class=\"_ _4d\"> </span>all\u2019esercizio <span class=\"_ _4d\"> </span>precedente, <span class=\"_ _b\"> </span></span>risente dell\u2019effetto <span class=\"_ _42\"> </span>combinato <span class=\"_ _42\"> </span>dell\u2019incremento <span class=\"_ _42\"> </span>de<span class=\"_ _0\"></span>ll\u2019indebitamento<span class=\"_ _8\"></span> <span class=\"_ _13e\"> </span><span class=\"ff3\">e <span class=\"_ _43\"> </span>della <span class=\"_ _43\"> </span>maggiore <span class=\"_ _43\"> </span>incidenza <span class=\"_ _42\"> </span>degli <span class=\"_ _43\"> </span>interes<span class=\"_ _1\"></span>si </span>sull\u2019esposizione <span class=\"_ _4d\"> </span>a <span class=\"_ _4d\"> </span>tasso <span class=\"_ _4d\"> </span>variabile, <span class=\"_ _b\"> </span><span class=\"ff3\">andamento <span class=\"_ _4d\"> </span>confermato <span class=\"_ _4d\"> </span>anche <span class=\"_ _4d\"> </span>dal <span class=\"_ _b\"> </span>costo <span class=\"_ _b\"> </span>medio <span class=\"_ _4d\"> </span>sui <span class=\"_ _4d\"> </span>finanziamenti <span class=\"_ _4d\"> </span>bancari </span>passato <span class=\"_ _6\"></span>dal <span class=\"_ _6\"></span>3,83% <span class=\"_ _6\"></span>dell\u2019eser<span class=\"_ _1\"></span>cizio <span class=\"_ _6\"></span>2023 <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>4,06% <span class=\"_ _6\"></span>dell\u2019esercizio <span class=\"_ _0\"></span>2024. <span class=\"_ _6\"></span>Sul <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>aldo <span class=\"_ _6\"></span>incide<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>riduzione <span class=\"_ _6\"></span>degli <span class=\"_ _6\"></span>interessi passivi su bene<span class=\"_ _8\"></span>f<span class=\"_ _0\"></span>ici ai dipend<span class=\"_ _1\"></span>enti del Gruppo",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-665": {
   "value": "Nella tabella<span class=\"_ _1\"></span> seguente vien<span class=\"_ _1\"></span>e riportato l\u2019organico<span class=\"_ _8\"></span> aziendale del Gruppo<span class=\"_ _1\"></span> suddiviso p<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>r categoria pro<span class=\"_ _8\"></span>fessionale:<div class=\"gs27\"><table class=\"s w799 h535\" id=\"_24366f25-2a69-439a-86d4-6572e4b411f8\"><tr><td class=\"c x1af y203b w79a h536\"><div class=\"t m55 x1ae h306 y203a ff6 fsb5 fc0 sc0 ls0 ws0\">Or<span class=\"_ _8\"></span>g<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>ico<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7d3 y203b w79b h536\"><div class=\"t m55 x1ae h306 y203a ff6 fsb5 fc0 sc0 lsfb ws0\">2024<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7d4 y203b w79b h536\"><div class=\"t m55 x1ae h306 y203a ff6 fsb5 fc0 sc0 lsfb ws0\">2023<span class=\"_ _2b2\"> </span></div></td><td class=\"c x53b y203c w1f5 h307\"><div class=\"t m55 x56 h306 y14fa ff6 fsb5 fc0 sc0 ls0 ws0\">Variaz<span class=\"_ _8\"></span>ion<span class=\"_ _0\"></span>e<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x53b y203d w1f5 h305\"><div class=\"t m55 x42 h308 y14fb ff4 fsb5 fc0 sc0 ls0 ws0\">Dir<span class=\"_ _8\"></span>igen<span class=\"_ _8\"></span>ti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7d5 y203f w79c h506\"><div class=\"t m55 x1ae h308 y203e ff4 fsb5 fc0 sc0 lsfc ws0\">56<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7d6 y203f w79d h506\"><div class=\"t m55 x1ae h308 y203e ff4 fsb5 fc0 sc0 lsfc ws0\">52<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7d7 y203f w79e h506\"><div class=\"t m55 x1ae h308 y203e ff4 fsb5 fc0 sc0 lsfc ws0\">4<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x53b y203d w1f5 h305\"><div class=\"t m55 x42 h308 y14fe ff4 fsb5 fc0 sc0 ls0 ws0\">Qu<span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>dr<span class=\"_ _8\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7d8 y2040 w79f h506\"><div class=\"t m55 x1ae h308 y203e ff4 fsb5 fc0 sc0 lsfc ws0\">417<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7d9 y2040 w79f h506\"><div class=\"t m55 x1ae h308 y203e ff4 fsb5 fc0 sc0 lsfc ws0\">408<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7da y2040 w79e h506\"><div class=\"t m55 x1ae h308 y203e ff4 fsb5 fc0 sc0 lsfc ws0\">9<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x53b y203d w1f5 h305\"><div class=\"t m55 x42 h308 y1500 ff4 fsb5 fc0 sc0 ls0 ws0\">Impi<span class=\"_ _8\"></span>egati<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7db y2041 w7a0 h506\"><div class=\"t m55 x1ae h308 y203e ff4 fsb5 fc0 sc0 lsfc ws0\">3.903<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7dc y2041 w7a1 h506\"><div class=\"t m55 x1ae h308 y203e ff4 fsb5 fc0 sc0 lsfc ws0\">3.<span class=\"_ _0\"></span>794<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7dd y2041 w7a2 h506\"><div class=\"t m55 x1ae h308 y203e ff4 fsb5 fc0 sc0 lsfc ws0\">109<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x53b y203d w1f5 h305\"><div class=\"t m55 x42 h306 y1502 ff6 fsb5 fc0 sc0 ls0 ws0\">Co<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>si<span class=\"_ _8\"></span>stenza finale </div></td><td class=\"c x7db y2042 w7a3 h524\"><div class=\"t m55 x1ae h306 y203a ff6 fsb5 fc0 sc0 lsfc ws0\">4.376<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7de y2042 w7a3 h524\"><div class=\"t m55 x1ae h306 y203a ff6 fsb5 fc0 sc0 lsfc ws0\">4.254<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7df y2042 w79f h524\"><div class=\"t m55 x1ae h306 y203a ff6 fsb5 fc0 sc0 lsfc ws0\">122<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x53b y203d w1f5 h305\"><div class=\"t m55 x42 h306 y1504 ff6 fsb5 fc0 sc0 ls0 ws0\">Co<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>si<span class=\"_ _8\"></span>stenza media<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7db y2043 w7a3 h524\"><div class=\"t m55 x1ae h306 y203a ff6 fsb5 fc0 sc0 lsfc ws0\">4.376<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7de y2043 w7a3 h524\"><div class=\"t m55 x1ae h306 y203a ff6 fsb5 fc0 sc0 lsfc ws0\">4.308<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7e0 y2043 w7a4 h524\"><div class=\"t m55 x1ae h306 y203a ff6 fsb5 fc0 sc0 lsfc ws0\">68<span class=\"_ _2b2\"> </span></div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-603": {
   "value": "30.<span class=\"ffa ls0\"> <span class=\"_ _113\"> </span><span class=\"ff3\">Proventi e oneri finanziari<span class=\"_ _2b2\"> </span></span></span>I proventi e <span class=\"_ _0\"></span>oneri finanziari presentano complessiva<span class=\"_ _8\"></span>mente <span class=\"_ _0\"></span>un saldo <span class=\"_ _0\"></span>negativo di <span class=\"_ _0\"></span>8.286 migliaia di <span class=\"_ _0\"></span>euro (negativi<span class=\"_ _2b2\"> </span>11.237 <span class=\"_ _6\"></span>migliaia <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>euro <span class=\"_ _6\"></span>nel <span class=\"_ _6\"></span>202<span class=\"_ _0\"></span>3), <span class=\"_ _6\"></span>rilevando <span class=\"_ _6\"></span>un <span class=\"_ _c\"></span>miglioramento <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>2.951 <span class=\"_ _c\"></span>migli<span class=\"_ _1\"></span>aia <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>euro, <span class=\"_ _c\"></span>p<span class=\"_ _8\"></span>rincipalmente <span class=\"_ _6\"></span>per <span class=\"_ _c\"></span>i<span class=\"_ _2b2\"> </span>maggiori <span class=\"_ _8\"></span>interessi <span class=\"_ _8\"></span>att<span class=\"_ _1\"></span>ivi <span class=\"_ _8\"></span>maturati <span class=\"_ _8\"></span>sull<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>giacenze <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>conti <span class=\"_ _8\"></span>correnti <span class=\"_ _8\"></span>bancari <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>componente <span class=\"_ _8\"></span>finanzi<span class=\"_ _8\"></span>aria <span class=\"_ _8\"></span>riferita<span class=\"_ _2b2\"> </span>all\u2019attual<span class=\"_ _1\"></span>izzazione <span class=\"_ _6\"></span>dei <span class=\"_ _c\"></span>c<span class=\"_ _8\"></span>rediti <span class=\"_ _c\"></span>per <span class=\"_ _6\"></span>balance <span class=\"_ _6\"></span>che <span class=\"_ _c\"></span>ha<span class=\"_ _8\"></span>nno <span class=\"_ _c\"></span>c<span class=\"_ _1\"></span>ompensato <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>maggiore<span class=\"_ _0\"></span><span class=\"ff3\"> <span class=\"_ _c\"></span>inc<span class=\"_ _8\"></span>idenza <span class=\"_ _c\"></span>d<span class=\"_ _1\"></span>egli <span class=\"_ _6\"></span>interessi <span class=\"_ _6\"></span>passivi<span class=\"_ _2b2\"> </span></span>sull\u2019indebita<span class=\"_ _1\"></span>mento <span class=\"_ _6\"></span>bancario. <span class=\"_ _6\"></span><span class=\"ff3\">La <span class=\"_ _6\"></span>voce <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>oggetto <span class=\"_ _6\"></span>accoglie <span class=\"_ _6\"></span>proventi <span class=\"_ _6\"></span>finanziari <span class=\"_ _0\"></span>per <span class=\"_ _6\"></span>16<span class=\"_ _0\"></span>.832 <span class=\"_ _6\"></span>migliaia <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>uro, <span class=\"_ _6\"></span>oneri<span class=\"_ _2b2\"> </span></span>finanziari <span class=\"_ _0\"></span>per 25.488 <span class=\"_ _6\"></span>miglia<span class=\"_ _1\"></span>ia <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>euro <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>aldo netto <span class=\"_ _6\"></span>positivo <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>operazioni <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>valuta es<span class=\"_ _0\"></span>tera per <span class=\"_ _6\"></span>370 <span class=\"_ _0\"></span>migliaia<span class=\"_ _2b2\"> </span>di euro (saldo n<span class=\"_ _1\"></span>egativo per 74<span class=\"_ _1\"></span>0 migliaia di <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>uro nel 202<span class=\"_ _8\"></span>3<span class=\"_ _0\"></span>).<span class=\"_ _2b2\"> </span>La composizione d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>i proventi<span class=\"_ _1\"></span> finanziari \u00e8 riportata<span class=\"_ _8\"></span> nella seguente tabella<span class=\"_ _1\"></span>:<span class=\"_ _2b2\"> </span>Il dettaglio degli o<span class=\"_ _8\"></span>neri finanziari \u00e8 riportato <span class=\"_ _8\"></span>ne<span class=\"_ _0\"></span>lla seg<span class=\"_ _1\"></span>uente tabella:<table class=\"s w78a h534\" id=\"_283b0026-ffb8-42f7-825c-126d3fd38f8f\"><tr><td></td><td class=\"c x7c3 y2033 w78b h4d6\"><div class=\"t m56 x1ae h30b y1f46 ff6 fsb6 fc0 sc0 lsfd ws0\">2024<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7c4 y2033 w78b h4d6\"><div class=\"t m56 x1ae h30b y1f46 ff6 fsb6 fc0 sc0 lsfd ws0\">2023<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7c5 y2033 w78c h4d6\"><div class=\"t m56 x1ae h30b y1f46 ff6 fsb6 fc0 sc0 ls0 ws0\">Var<span class=\"_ _8\"></span>iazi<span class=\"_ _1\"></span>on<span class=\"_ _0\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7c6 y2033 w78d h4d6\"><div class=\"t m56 x1ae h30b y1f46 ff6 fsb6 fc0 sc0 ls0 ws0\">%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y2034 w1f6 h30c\"><div class=\"t m56 xe7 h30d y150a ff4 fsb6 fc0 sc0 ls0 ws0\">Pr<span class=\"_ _8\"></span>o<span class=\"_ _0\"></span>venti<span class=\"_ _8\"></span> da partecip<span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>zione i<span class=\"_ _8\"></span>n altre i<span class=\"_ _8\"></span>mp<span class=\"_ _1\"></span>rese<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7c7 y2036 w78e h4d5\"><div class=\"t m56 x1ae h30d y2035 ff4 fsb6 fc0 sc0 lsfe ws0\">667<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7c8 y2036 w78f h4d5\"><div class=\"t m56 x1ae h30d y2035 ff4 fsb6 fc0 sc0 lsfe ws0\">583<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7c9 y2036 w790 h4d5\"><div class=\"t m56 x1ae h30d y2035 ff4 fsb6 fc0 sc0 lsfd ws0\">84<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7ca y2036 w791 h4d5\"><div class=\"t m56 x1ae h30d y2035 ff4 fsb6 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>4,4%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y2034 w1f6 h30c\"><div class=\"t m56 xe7 h30d y150d ff4 fsb6 fc0 sc0 ls0 ws0\">Pr<span class=\"_ _8\"></span>o<span class=\"_ _0\"></span>venti<span class=\"_ _8\"></span> f<span class=\"_ _0\"></span>inan<span class=\"_ _8\"></span>ziari d<span class=\"_ _1\"></span>a attualizzazione <span class=\"_ _8\"></span>balance e credi<span class=\"_ _8\"></span>ti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7cb y2037 w792 h4d5\"><div class=\"t m56 x1ae h30d y2035 ff4 fsb6 fc0 sc0 lsfe ws0\">8.065<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7cc y2037 w793 h4d5\"><div class=\"t m56 x1ae h30d y2035 ff4 fsb6 fc0 sc0 lsfe ws0\">6.<span class=\"_ _0\"></span>461<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7cd y2037 w794 h4d5\"><div class=\"t m56 x1ae h30d y2035 ff4 fsb6 fc0 sc0 ls0 ws0\">1.604<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7ce y2037 w795 h4d5\"><div class=\"t m56 x1ae h30d y2035 ff4 fsb6 fc0 sc0 ls0 ws0\">24<span class=\"_ _1\"></span>,8<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y2034 w1f6 h30c\"><div class=\"t m56 xe7 h30d y150f ff4 fsb6 fc0 sc0 ls0 ws0\">Al<span class=\"_ _8\"></span>tri in<span class=\"_ _8\"></span>teressi <span class=\"_ _1\"></span>attivi </div></td><td class=\"c x7cb y2038 w792 h4d5\"><div class=\"t m56 x1ae h30d y2035 ff4 fsb6 fc0 sc0 lsfe ws0\">8.100<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7cc y2038 w793 h4d5\"><div class=\"t m56 x1ae h30d y2035 ff4 fsb6 fc0 sc0 lsfe ws0\">5.<span class=\"_ _0\"></span>787<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7cd y2038 w794 h4d5\"><div class=\"t m56 x1ae h30d y2035 ff4 fsb6 fc0 sc0 ls0 ws0\">2.313<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7ce y2038 w795 h4d5\"><div class=\"t m56 x1ae h30d y2035 ff4 fsb6 fc0 sc0 ls0 ws0\">40<span class=\"_ _1\"></span>,0<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y2034 w1f6 h30c\"><div class=\"t m56 xe7 h30b y1511 ff6 fsb6 fc0 sc0 ls0 ws0\">Totale <span class=\"_ _8\"></span>p<span class=\"_ _0\"></span>roven<span class=\"_ _0\"></span>ti<span class=\"_ _8\"></span> finan<span class=\"_ _0\"></span>zi<span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>ri<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7cf y2039 w796 h4d6\"><div class=\"t m56 x1ae h30b y1f46 ff6 fsb6 fc0 sc0 lsfe ws0\">16.832<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7d0 y2039 w796 h4d6\"><div class=\"t m56 x1ae h30b y1f46 ff6 fsb6 fc0 sc0 lsfe ws0\">12.831<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7d1 y2039 w797 h4d6\"><div class=\"t m56 x1ae h30b y1f46 ff6 fsb6 fc0 sc0 ls0 ws0\">4.001<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7d2 y2039 w798 h4d6\"><div class=\"t m56 x1ae h30b y1f46 ff6 fsb6 fc0 sc0 ls0 ws0\">31,2%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x423 y2034 w1f6 h30c\"><div class=\"t m56 x171 h30f y1513 ff12 fsb7 fc0 sc0 ls0 ws0\">(mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _0\"></span>di e<span class=\"_ _0\"></span>ur<span class=\"_ _8\"></span>o)<span class=\"_ _2b2\"> </span></div></td></tr></table><table class=\"s w76c h533\" id=\"_cd1228ec-6b2d-49b5-9866-18560d78180d\"><tr><td></td><td class=\"c x6c1 y202b w76d h527\"><div class=\"t m57 x1ae h311 y202a ff6 fsb8 fc0 sc0 lsff ws0\">2024<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7ac y202b w76d h527\"><div class=\"t m57 x1ae h311 y202a ff6 fsb8 fc0 sc0 lsff ws0\">2023<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7ad y202b w76e h527\"><div class=\"t m57 x1ae h311 y202a ff6 fsb8 fc0 sc0 ls0 ws0\">Varia<span class=\"_ _8\"></span>zi<span class=\"_ _0\"></span>oni<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7ae y202b w76f h527\"><div class=\"t m57 x1ae h311 y202a ff6 fsb8 fc0 sc0 ls0 ws0\">%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y202d w770 h4fb\"><div class=\"t m57 x1ae h313 y202c ff4 fsb8 fc0 sc0 ls0 ws0\">Inte<span class=\"_ _0\"></span>res<span class=\"_ _0\"></span>si<span class=\"_ _0\"></span> passiv<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span> su <span class=\"_ _8\"></span>f<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>nanzi<span class=\"_ _0\"></span>ame<span class=\"_ _0\"></span>nti<span class=\"_ _0\"></span> ba<span class=\"_ _8\"></span>n<span class=\"_ _0\"></span>ca<span class=\"_ _8\"></span>ri<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7af y202d w771 h4fb\"><div class=\"t m57 x1ae h313 y202c ff4 fsb8 fc0 sc0 ls0 ws0\">24<span class=\"_ _8\"></span>.1<span class=\"_ _8\"></span>05<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7b0 y202d w772 h4fb\"><div class=\"t m57 x1ae h313 y202c ff4 fsb8 fc0 sc0 ls0 ws0\">21<span class=\"_ _8\"></span>.4<span class=\"_ _8\"></span>69<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7b1 y202d w773 h4fb\"><div class=\"t m57 x1ae h313 y202c ff4 fsb8 fc0 sc0 ls0 ws0\">2<span class=\"_ _8\"></span>.6<span class=\"_ _1\"></span>3<span class=\"_ _8\"></span>6<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7b2 y202d w774 h4fb\"><div class=\"t m57 x1ae h313 y202c ff4 fsb8 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>2,3<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y202e w775 h4fb\"><div class=\"t m57 x1ae h313 y202c ff4 fsb8 fc0 sc0 ls0 ws0\">Inte<span class=\"_ _0\"></span>res<span class=\"_ _0\"></span>si<span class=\"_ _0\"></span> passiv<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span> su <span class=\"_ _8\"></span>be<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>fi<span class=\"_ _6\"></span>c<span class=\"_ _8\"></span>i<span class=\"_ _6\"></span> <span class=\"_ _1\"></span>ai di<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>nde<span class=\"_ _0\"></span>nti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7b3 y202e w776 h4fb\"><div class=\"t m57 x1ae h313 y202c ff4 fsb8 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>2<span class=\"_ _8\"></span>1<span class=\"_ _1\"></span>3<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7b4 y202e w777 h4fb\"><div class=\"t m57 x1ae h313 y202c ff4 fsb8 fc0 sc0 ls0 ws0\">1.7<span class=\"_ _8\"></span>3<span class=\"_ _8\"></span>4<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7b5 y202e w778 h4fb\"><div class=\"t m57 x1ae h313 y202c ff4 fsb8 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>5<span class=\"_ _1\"></span>2<span class=\"_ _8\"></span>1)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7b6 y202e w779 h4fb\"><div class=\"t m57 x1ae h313 y202c ff4 fsb8 fc0 sc0 ls0 ws0\">-<span class=\"_ _0\"></span>30<span class=\"_ _8\"></span>,0<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y202f w77a h4fb\"><div class=\"t m57 x1ae h313 y202c ff4 fsb8 fc0 sc0 ls0 ws0\">Inte<span class=\"_ _0\"></span>res<span class=\"_ _0\"></span>si<span class=\"_ _0\"></span> passiv<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span> su <span class=\"_ _8\"></span>passi<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _8\"></span>pe<span class=\"_ _0\"></span>r le<span class=\"_ _0\"></span>ase<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7b7 y202f w77b h4fb\"><div class=\"t m57 x1ae h313 y202c ff4 fsb8 fc0 sc0 lsff ws0\">157<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7b8 y202f w77c h4fb\"><div class=\"t m57 x1ae h313 y202c ff4 fsb8 fc0 sc0 lsff ws0\">118<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7b9 y202f w77d h4fb\"><div class=\"t m57 x1ae h313 y202c ff4 fsb8 fc0 sc0 lsff ws0\">39<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7ba y202f w77e h4fb\"><div class=\"t m57 x1ae h313 y202c ff4 fsb8 fc0 sc0 ls0 ws0\">33<span class=\"_ _8\"></span>,1<span class=\"_ _1\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y2030 w77f h4fb\"><div class=\"t m57 x1ae h313 y202c ff4 fsb8 fc0 sc0 ls0 ws0\">Al<span class=\"_ _0\"></span>tri<span class=\"_ _0\"></span> inte<span class=\"_ _0\"></span>res<span class=\"_ _0\"></span>si<span class=\"_ _0\"></span> pa<span class=\"_ _1\"></span>ssi<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7bb y2030 w780 h4fb\"><div class=\"t m57 x1ae h313 y202c ff4 fsb8 fc0 sc0 lsff ws0\">13<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7bc y2030 w781 h4fb\"><div class=\"t m57 x1ae h313 y202c ff4 fsb8 fc0 sc0 ls0 ws0\">7<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7bd y2030 w782 h4fb\"><div class=\"t m57 x1ae h313 y202c ff4 fsb8 fc0 sc0 ls0 ws0\">6<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7be y2030 w783 h4fb\"><div class=\"t m57 x1ae h313 y202c ff4 fsb8 fc0 sc0 ls0 ws0\">8<span class=\"_ _8\"></span>5<span class=\"_ _8\"></span>,<span class=\"_ _0\"></span>7<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y2031 w784 h527\"><div class=\"t m57 x1ae h311 y202a ff6 fsb8 fc0 sc0 ls0 ws0\">T<span class=\"_ _1\"></span>ota<span class=\"_ _8\"></span>le<span class=\"_ _0\"></span> oneri <span class=\"_ _1\"></span>fi<span class=\"_ _0\"></span>na<span class=\"_ _8\"></span>nzi<span class=\"_ _0\"></span>ar<span class=\"_ _8\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7bf y2031 w785 h527\"><div class=\"t m57 x1ae h311 y202a ff6 fsb8 fc0 sc0 ls0 ws0\">2<span class=\"_ _8\"></span>5.4<span class=\"_ _8\"></span>8<span class=\"_ _8\"></span>8<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7c0 y2031 w786 h527\"><div class=\"t m57 x1ae h311 y202a ff6 fsb8 fc0 sc0 ls0 ws0\">2<span class=\"_ _8\"></span>3<span class=\"_ _8\"></span>.32<span class=\"_ _8\"></span>8<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7c1 y2031 w787 h527\"><div class=\"t m57 x1ae h311 y202a ff6 fsb8 fc0 sc0 ls0 ws0\">2<span class=\"_ _8\"></span>.16<span class=\"_ _8\"></span>0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7c2 y2031 w788 h527\"><div class=\"t m57 x1ae h311 y202a ff6 fsb8 fc0 sc0 ls0 ws0\">9,3<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x70a y1da3 w789 h4e4\"><div class=\"t m57 x1ae h314 y2032 ff12 fsb9 fc0 sc0 ls0 ws0\">(migliaia<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>i euro)<span class=\"_ _2b2\"> </span></div></td></tr></table>Il <span class=\"_ _4d\"> </span>maggior <span class=\"_ _b\"> </span>valore <span class=\"_ _4d\"> </span>degli <span class=\"_ _4d\"> </span><span class=\"fcf\">oneri <span class=\"_ _b\"> </span>finanziari <span class=\"_ _4d\"> </span></span><span class=\"ff7\">per <span class=\"_ _b\"> </span>2.160 <span class=\"_ _4d\"> </span>migliaia <span class=\"_ _d\"> </span>di <span class=\"_ _b\"> </span>eur<span class=\"_ _0\"></span>o, <span class=\"_ _4d\"> </span>rispetto <span class=\"_ _4d\"> </span>all\u2019esercizio <span class=\"_ _4d\"> </span>precedente, <span class=\"_ _b\"> </span></span>risente dell\u2019effetto <span class=\"_ _42\"> </span>combinato <span class=\"_ _42\"> </span>dell\u2019incremento <span class=\"_ _42\"> </span>de<span class=\"_ _0\"></span>ll\u2019indebitamento<span class=\"_ _8\"></span> <span class=\"_ _13e\"> </span><span class=\"ff3\">e <span class=\"_ _43\"> </span>della <span class=\"_ _43\"> </span>maggiore <span class=\"_ _43\"> </span>incidenza <span class=\"_ _42\"> </span>degli <span class=\"_ _43\"> </span>interes<span class=\"_ _1\"></span>si </span>sull\u2019esposizione <span class=\"_ _4d\"> </span>a <span class=\"_ _4d\"> </span>tasso <span class=\"_ _4d\"> </span>variabile, <span class=\"_ _b\"> </span><span class=\"ff3\">andamento <span class=\"_ _4d\"> </span>confermato <span class=\"_ _4d\"> </span>anche <span class=\"_ _4d\"> </span>dal <span class=\"_ _b\"> </span>costo <span class=\"_ _b\"> </span>medio <span class=\"_ _4d\"> </span>sui <span class=\"_ _4d\"> </span>finanziamenti <span class=\"_ _4d\"> </span>bancari </span>passato <span class=\"_ _6\"></span>dal <span class=\"_ _6\"></span>3,83% <span class=\"_ _6\"></span>dell\u2019eser<span class=\"_ _1\"></span>cizio <span class=\"_ _6\"></span>2023 <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>4,06% <span class=\"_ _6\"></span>dell\u2019esercizio <span class=\"_ _0\"></span>2024. <span class=\"_ _6\"></span>Sul <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>aldo <span class=\"_ _6\"></span>incide<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>riduzione <span class=\"_ _6\"></span>degli <span class=\"_ _6\"></span>interessi passivi su bene<span class=\"_ _8\"></span>f<span class=\"_ _0\"></span>ici ai dipend<span class=\"_ _1\"></span>enti del Gruppo<span class=\"ls3\">.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-649": {
   "value": "Il <span class=\"_ _4d\"> </span>maggior <span class=\"_ _b\"> </span>valore <span class=\"_ _4d\"> </span>degli <span class=\"_ _4d\"> </span><span class=\"fcf\">oneri <span class=\"_ _b\"> </span>finanziari <span class=\"_ _4d\"> </span></span><span class=\"ff7\">per <span class=\"_ _b\"> </span>2.160 <span class=\"_ _4d\"> </span>migliaia <span class=\"_ _d\"> </span>di <span class=\"_ _b\"> </span>eur<span class=\"_ _0\"></span>o, <span class=\"_ _4d\"> </span>rispetto <span class=\"_ _4d\"> </span>all\u2019esercizio <span class=\"_ _4d\"> </span>precedente, <span class=\"_ _b\"> </span></span>risente dell\u2019effetto <span class=\"_ _42\"> </span>combinato <span class=\"_ _42\"> </span>dell\u2019incremento <span class=\"_ _42\"> </span>de<span class=\"_ _0\"></span>ll\u2019indebitamento<span class=\"_ _8\"></span> <span class=\"_ _13e\"> </span><span class=\"ff3\">e <span class=\"_ _43\"> </span>della <span class=\"_ _43\"> </span>maggiore <span class=\"_ _43\"> </span>incidenza <span class=\"_ _42\"> </span>degli <span class=\"_ _43\"> </span>interes<span class=\"_ _1\"></span>si </span>sull\u2019esposizione <span class=\"_ _4d\"> </span>a <span class=\"_ _4d\"> </span>tasso <span class=\"_ _4d\"> </span>variabile, <span class=\"_ _b\"> </span><span class=\"ff3\">andamento <span class=\"_ _4d\"> </span>confermato <span class=\"_ _4d\"> </span>anche <span class=\"_ _4d\"> </span>dal <span class=\"_ _b\"> </span>costo <span class=\"_ _b\"> </span>medio <span class=\"_ _4d\"> </span>sui <span class=\"_ _4d\"> </span>finanziamenti <span class=\"_ _4d\"> </span>bancari </span>passato <span class=\"_ _6\"></span>dal <span class=\"_ _6\"></span>3,83% <span class=\"_ _6\"></span>dell\u2019eser<span class=\"_ _1\"></span>cizio <span class=\"_ _6\"></span>2023 <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>4,06% <span class=\"_ _6\"></span>dell\u2019esercizio <span class=\"_ _0\"></span>2024. <span class=\"_ _6\"></span>Sul <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>aldo <span class=\"_ _6\"></span>incide<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>riduzione <span class=\"_ _6\"></span>degli <span class=\"_ _6\"></span>interessi passivi su bene<span class=\"_ _8\"></span>f<span class=\"_ _0\"></span>ici ai dipend<span class=\"_ _1\"></span>enti del Gruppo<span class=\"ls3\">.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-648": {
   "value": "31.<span class=\"ffa ls0\"> <span class=\"_ _113\"> </span><span class=\"ff3\">Imposte </span></span>Le <span class=\"_ _6\"></span>imposte <span class=\"_ _6\"></span>sul <span class=\"_ _6\"></span>reddito <span class=\"_ _6\"></span>ammontano<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>co<span class=\"_ _1\"></span>mplessivame<span class=\"_ _1\"></span>nte <span class=\"_ _6\"></span>a <span class=\"_ _c\"></span><span class=\"ls40\">53</span>.202 <span class=\"_ _6\"></span>migliaia <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>euro <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>presentano <span class=\"_ _0\"></span>un <span class=\"_ _6\"></span>incremento<span class=\"_ _2b2\"> </span>complessivo <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>4.<span class=\"ls40\">479</span> <span class=\"_ _c\"></span>migl<span class=\"_ _8\"></span>iaia <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>euro <span class=\"_ _6\"></span>dovuto <span class=\"_ _c\"></span>princi<span class=\"_ _1\"></span>palmente <span class=\"_ _6\"></span>alla <span class=\"_ _6\"></span>maggiore <span class=\"_ _6\"></span>base <span class=\"_ _c\"></span>imponibil<span class=\"_ _8\"></span>e<span class=\"_ _6\"></span> <span class=\"_ _c\"></span><span class=\"ff7\">e<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>all\u2019effetto <span class=\"_ _6\"></span>della<span class=\"_ _2b2\"> </span></span>fiscalit\u00e0 dif<span class=\"_ _1\"></span>ferita. Le imposte corrent<span class=\"_ _1\"></span>i e la fisc<span class=\"_ _8\"></span>alit\u00e0 differita sono riportat<span class=\"_ _8\"></span>e nella seguente tabella: Per maggiori <span class=\"_ _0\"></span>dettagli sulla rilevazione delle imposte anticipate e <span class=\"_ _0\"></span>differite si rinvia a <span class=\"_ _0\"></span>quanto riportato nella nota<span class=\"_ _2b2\"> </span>11.<span class=\"_ _2b2\"> </span>Il tax rate per l\u2019imposta IRES dell\u2019esercizio<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>202<span class=\"ff3\">4 <span class=\"_ _0\"></span>\u00e8 pari al 23,9% </span>tendenzialmente in linea all\u2019imposta<span class=\"_ _1\"></span> teorica del<span class=\"_ _2b2\"> </span>24%.<span class=\"_ _2b2\"> </span>Il ta<span class=\"_ _1\"></span>x <span class=\"_ _1\"></span>rate <span class=\"_ _8\"></span>per l\u2019impo<span class=\"_ _8\"></span>sta IRAP <span class=\"_ _8\"></span>dell\u2019esercizio <span class=\"_ _8\"></span>2024 <span class=\"_ _8\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>risultato pari <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>5,07% <span class=\"_ _1\"></span>superiore <span class=\"_ _8\"></span>all\u2019imposta <span class=\"_ _8\"></span>teorica d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _8\"></span>4,78%. <table class=\"s w7a5 h537\" id=\"_4e2d6776-04e2-4d61-aa11-9a20d3a0d1f7\"><tr><td></td><td class=\"c x7e1 y2045 w7a6 h4fa\"><div class=\"t m58 x1ae h316 y2044 ff6 fsba fc0 sc0 ls101 ws0\">2024<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7e2 y2045 w7a7 h4fa\"><div class=\"t m58 x1ae h316 y2044 ff6 fsba fc0 sc0 ls101 ws0\">2023<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7e3 y2045 w7a8 h4fa\"><div class=\"t m58 x1ae h316 y2044 ff6 fsba fc0 sc0 ls0 ws0\">Variazi<span class=\"_ _8\"></span>on<span class=\"_ _0\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7e4 y2045 w7a9 h4fa\"><div class=\"t m58 x1ae h316 y2044 ff6 fsba fc0 sc0 ls0 ws0\">%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y2046 w1f8 h317\"><div class=\"t m58 xe7 h318 y1529 ff4 fsba fc0 sc0 ls0 ws0\">IR<span class=\"_ _0\"></span>ES </div></td><td class=\"c x7e5 y2047 w7aa h4d6\"><div class=\"t m58 x1ae h318 y201f ff4 fsba fc0 sc0 ls102 ws0\">42.782<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7e6 y2047 w7ab h4d6\"><div class=\"t m58 x1ae h318 y201f ff4 fsba fc0 sc0 ls102 ws0\">40.<span class=\"_ _0\"></span>912<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7e7 y2047 w7ac h4d6\"><div class=\"t m58 x1ae h318 y201f ff4 fsba fc0 sc0 ls0 ws0\">1.<span class=\"_ _0\"></span>870<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7e8 y2047 w7ad h4d6\"><div class=\"t m58 x1ae h318 y201f ff4 fsba fc0 sc0 ls0 ws0\">4,6%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y2046 w1f8 h317\"><div class=\"t m58 xe7 h318 y152c ff4 fsba fc0 sc0 ls0 ws0\">IR<span class=\"_ _0\"></span>AP<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7e9 y2048 w7ae h4d6\"><div class=\"t m58 x1ae h318 y201f ff4 fsba fc0 sc0 ls102 ws0\">9.073<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7ea y2048 w7af h4d6\"><div class=\"t m58 x1ae h318 y201f ff4 fsba fc0 sc0 ls102 ws0\">9.<span class=\"_ _0\"></span>020<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7eb y2048 w7b0 h4d6\"><div class=\"t m58 x1ae h318 y201f ff4 fsba fc0 sc0 ls101 ws0\">53<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7ec y2048 w7b1 h4d6\"><div class=\"t m58 x1ae h318 y201f ff4 fsba fc0 sc0 ls0 ws0\">0,<span class=\"_ _8\"></span>6%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y2046 w1f8 h317\"><div class=\"t m58 xe7 h316 y152e ff6 fsba fc0 sc0 ls0 ws0\">Totale i<span class=\"_ _8\"></span>mp<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>st<span class=\"_ _1\"></span>e co<span class=\"_ _0\"></span>rr<span class=\"_ _8\"></span>en<span class=\"_ _0\"></span>ti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7e5 y2049 w7b2 h4fa\"><div class=\"t m58 x1ae h316 y2044 ff6 fsba fc0 sc0 ls102 ws0\">51.855<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7ed y2049 w7b2 h4fa\"><div class=\"t m58 x1ae h316 y2044 ff6 fsba fc0 sc0 ls102 ws0\">49.932<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7ee y2049 w7b3 h4fa\"><div class=\"t m58 x1ae h316 y2044 ff6 fsba fc0 sc0 ls0 ws0\">1.923<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7ef y2049 w7b4 h4fa\"><div class=\"t m58 x1ae h316 y2044 ff6 fsba fc0 sc0 ls0 ws0\">3,9%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y2046 w1f8 h317\"><div class=\"t m58 xe7 h318 y1530 ff4 fsba fc0 sc0 ls0 ws0\">Imposte anticip<span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>te<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7e9 y204a w7ae h4d6\"><div class=\"t m58 x1ae h318 y201f ff4 fsba fc0 sc0 ls102 ws0\">1.620<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7f0 y204a w7b5 h4d6\"><div class=\"t m58 x1ae h318 y201f ff4 fsba fc0 sc0 ls0 ws0\">(19<span class=\"_ _1\"></span>4)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7f1 y204a w7b6 h4d6\"><div class=\"t m58 x1ae h318 y201f ff4 fsba fc0 sc0 ls0 ws0\">1.814<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7f2 y204a w7b7 h4d6\"><div class=\"t m58 x1ae h318 y201f ff4 fsba fc0 sc0 ls0 ws0\">n.a<span class=\"_ _0\"></span>.<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y2046 w1f8 h317\"><div class=\"t m58 xe7 h318 y1533 ff4 fsba fc0 sc0 ls0 ws0\">Imposte d<span class=\"_ _8\"></span>if<span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>erite<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7e1 y204b w7b8 h4d6\"><div class=\"t m58 x1ae h318 y201f ff4 fsba fc0 sc0 ls0 ws0\">(2<span class=\"_ _8\"></span>73)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7f3 y204b w7b9 h4d6\"><div class=\"t m58 x1ae h318 y201f ff4 fsba fc0 sc0 ls0 ws0\">(1<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>015)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7f4 y204b w7ba h4d6\"><div class=\"t m58 x1ae h318 y201f ff4 fsba fc0 sc0 ls101 ws0\">742<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7f5 y204b w7bb h4d6\"><div class=\"t m58 x1ae h318 y201f ff4 fsba fc0 sc0 ls0 ws0\">-73,1%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y2046 w1f8 h317\"><div class=\"t m58 xe7 h316 y1535 ff6 fsba fc0 sc0 ls0 ws0\">Totale i<span class=\"_ _8\"></span>mp<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>st<span class=\"_ _1\"></span>e co<span class=\"_ _0\"></span>rr<span class=\"_ _8\"></span>en<span class=\"_ _0\"></span>ti<span class=\"_ _8\"></span>,<span class=\"_ _0\"></span> anticipate e di<span class=\"_ _8\"></span>f<span class=\"_ _0\"></span>ferit<span class=\"_ _8\"></span>e<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7e5 y204c w7b2 h4fb\"><div class=\"t m58 x1ae h316 y2035 ff6 fsba fc0 sc0 ls102 ws0\">53.202<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7ed y204c w7b2 h4fb\"><div class=\"t m58 x1ae h316 y2035 ff6 fsba fc0 sc0 ls102 ws0\">48.723<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7ee y204c w7b3 h4fb\"><div class=\"t m58 x1ae h316 y2035 ff6 fsba fc0 sc0 ls0 ws0\">4.479<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7ef y204c w7b4 h4fb\"><div class=\"t m58 x1ae h316 y2035 ff6 fsba fc0 sc0 ls0 ws0\">9,2%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x423 y2046 w1f8 h317\"><div class=\"t m58 x2a h31a y1537 ff12 fsbb fc0 sc0 ls0 ws0\">(mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _0\"></span>di e<span class=\"_ _0\"></span>ur<span class=\"_ _1\"></span>o)<span class=\"_ _2b2\"> </span></div></td></tr></table><table class=\"s w7bc h538\" id=\"_699d4b5d-852c-4df6-89c0-40127318db45\"><tr><td></td><td class=\"c x7f6 y204e w7bd h506\"><div class=\"t m59 x1ae h31c y204d ff6 fsbc fc0 sc0 ls103 ws0\">2024<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x7f7 y204f w1fb h323\"><div class=\"t m59 x70 h31c y1545 ff6 fsbc fc0 sc0 ls103 ws0\">2023<span class=\"_ _2b2\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x7f8 y2050 w7be h506\"><div class=\"t m59 x1ae h31c y204d ff6 fsbc fc0 sc0 ls0 ws0\">IRES<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7f9 y2050 w7bf h506\"><div class=\"t m59 x1ae h31c y204d ff6 fsbc fc0 sc0 ls0 ws0\">In<span class=\"_ _0\"></span>ciden<span class=\"_ _0\"></span>za %<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7fa y2050 w7c0 h506\"><div class=\"t m59 x1ae h31c y204d ff6 fsbc fc0 sc0 ls0 ws0\">I<span class=\"_ _0\"></span>RES<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7fb y2050 w7c1 h506\"><div class=\"t m59 x1ae h31c y204d ff6 fsbc fc0 sc0 ls0 ws0\">Inc<span class=\"_ _0\"></span>idenza %<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y2052 w7c2 h507\"><div class=\"t m59 x1ae h31d y2051 ff4 fsbc fc0 sc0 ls0 ws0\">Utile ante im<span class=\"_ _8\"></span>poste<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7fc y2053 w7c3 h507\"><div class=\"t m59 x1ae h31d y2051 ff4 fsbc fc0 sc0 ls104 ws0\">178.917<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x7fd y2053 w7c4 h507\"><div class=\"t m59 x1ae h31d y2051 ff4 fsbc fc0 sc0 ls104 ws0\">161.<span class=\"_ _0\"></span>433<span class=\"_ _2b2\"> </span></div></td><td></td></tr><tr><td class=\"c x53b y2054 w1f9 h31b\"><div class=\"t m59 x42 h31d y153e ff4 fsbc fc0 sc0 ls0 ws0\">Imposta teo<span class=\"_ _0\"></span>rica<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7fe y2055 w7c5 h507\"><div class=\"t m59 x1ae h31d y2051 ff4 fsbc fc0 sc0 ls104 ws0\">42.940<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7ff y2055 w7c6 h507\"><div class=\"t m59 x1ae h31d y2051 ff4 fsbc fc0 sc0 ls0 ws0\">2<span class=\"_ _1\"></span>4,<span class=\"_ _8\"></span>0%<span class=\"_ _2b2\"> </span></div></td><td class=\"c x800 y2055 w7c7 h507\"><div class=\"t m59 x1ae h31d y2051 ff4 fsbc fc0 sc0 ls104 ws0\">38.<span class=\"_ _0\"></span>744<span class=\"_ _2b2\"> </span></div></td><td class=\"c x801 y2055 w7c8 h507\"><div class=\"t m59 x1ae h31d y2051 ff4 fsbc fc0 sc0 ls0 ws0\">24,<span class=\"_ _8\"></span>0%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x802 y2056 w7c9 h4e3\"><div class=\"t m59 x1ae h320 y1fda fff fsbc fc0 sc0 ls0 ws0\">Eff<span class=\"_ _0\"></span>etto d<span class=\"_ _0\"></span>ell<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> v<span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>riazi<span class=\"_ _1\"></span>on<span class=\"_ _0\"></span>i i<span class=\"_ _1\"></span>n a<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>mento<span class=\"_ _0\"></span>/(<span class=\"_ _0\"></span>dim.ne)<span class=\"_ _2b2\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x802 y2057 w7ca h4e3\"><div class=\"t m59 x1ae h320 y1fda fff fsbc fc0 sc0 ls0 ws0\">ri<span class=\"_ _8\"></span>sp<span class=\"_ _0\"></span>etto all'<span class=\"_ _8\"></span>im<span class=\"_ _1\"></span>p<span class=\"_ _0\"></span>osta<span class=\"_ _0\"></span> ordin<span class=\"_ _0\"></span>aria<span class=\"_ _2b2\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x53b y2054 w1f9 h31b\"><div class=\"t m59 x42 h31d y1543 ff4 fsbc fc0 sc0 ls0 ws0\">Sp<span class=\"_ _8\"></span>ese non d<span class=\"_ _8\"></span>edu<span class=\"_ _8\"></span>c<span class=\"_ _0\"></span>ib<span class=\"_ _1\"></span>ili<span class=\"_ _2b2\"> </span></div></td><td class=\"c x803 y2058 w7cb h507\"><div class=\"t m59 x1ae h31d y2051 ff4 fsbc fc0 sc0 ls104 ws0\">282<span class=\"_ _2b2\"> </span></div></td><td class=\"c x804 y2058 w7cc h507\"><div class=\"t m59 x1ae h31d y2051 ff4 fsbc fc0 sc0 ls0 ws0\">0,2%<span class=\"_ _2b2\"> </span></div></td><td class=\"c x805 y2058 w7cb h507\"><div class=\"t m59 x1ae h31d y2051 ff4 fsbc fc0 sc0 ls104 ws0\">255<span class=\"_ _2b2\"> </span></div></td><td class=\"c x806 y2058 w7cd h507\"><div class=\"t m59 x1ae h31d y2051 ff4 fsbc fc0 sc0 ls0 ws0\">0,2<span class=\"_ _1\"></span>%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x53b y2054 w1f9 h31b\"><div class=\"t m59 x42 h31d y1546 ff4 fsbc fc0 sc0 ls0 ws0\">Al<span class=\"_ _8\"></span>tre<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7f6 y2059 w7ce h507\"><div class=\"t m59 x1ae h31d y2051 ff4 fsbc fc0 sc0 ls0 ws0\">(1<span class=\"_ _8\"></span>77)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x807 y2059 w7cf h507\"><div class=\"t m59 x1ae h31d y2051 ff4 fsbc fc0 sc0 ls0 ws0\">-<span class=\"_ _0\"></span>0,4<span class=\"_ _1\"></span>%<span class=\"_ _2b2\"> </span></div></td><td class=\"c x808 y2059 w7ce h507\"><div class=\"t m59 x1ae h31d y2051 ff4 fsbc fc0 sc0 ls0 ws0\">(6<span class=\"_ _8\"></span>48)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x809 y2059 w7d0 h507\"><div class=\"t m59 x1ae h31d y2051 ff4 fsbc fc0 sc0 ls0 ws0\">-<span class=\"_ _0\"></span>0,4%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y205a w7d1 h507\"><div class=\"t m59 x1ae h31d y2051 ff4 fsbc fc0 sc0 ls0 ws0\">Diff<span class=\"_ _0\"></span>eren<span class=\"_ _8\"></span>ze temp<span class=\"_ _8\"></span>o<span class=\"_ _0\"></span>ranee p<span class=\"_ _8\"></span>er fo<span class=\"_ _0\"></span>nd<span class=\"_ _1\"></span>i tassati<span class=\"_ _2b2\"> </span></div></td><td class=\"c x80a y205a w7d2 h507\"><div class=\"t m59 x1ae h31d y2051 ff4 fsbc fc0 sc0 ls0 ws0\">(<span class=\"_ _1\"></span>263)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x80b y205a w7cf h507\"><div class=\"t m59 x1ae h31d y2051 ff4 fsbc fc0 sc0 ls0 ws0\">-<span class=\"_ _0\"></span>0,6<span class=\"_ _1\"></span>%<span class=\"_ _2b2\"> </span></div></td><td class=\"c x80c y205a w7d3 h507\"><div class=\"t m59 x1ae h31d y2051 ff4 fsbc fc0 sc0 ls104 ws0\">2.<span class=\"_ _0\"></span>561<span class=\"_ _2b2\"> </span></div></td><td class=\"c x80d y205a w7d4 h507\"><div class=\"t m59 x1ae h31d y2051 ff4 fsbc fc0 sc0 ls0 ws0\">1,<span class=\"_ _8\"></span>6%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x53b y2054 w1f9 h31b\"><div class=\"t m59 x42 h31c y1549 ff6 fsbc fc0 sc0 ls0 ws0\">IRES<span class=\"_ _0\"></span> Ef<span class=\"_ _0\"></span>fetti<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>a<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7fe y205b w7d5 h506\"><div class=\"t m59 x1ae h31c y204d ff6 fsbc fc0 sc0 ls104 ws0\">42.782<span class=\"_ _2b2\"> </span></div></td><td class=\"c x80e y205b w7d6 h506\"><div class=\"t m59 x1ae h31c y204d ff6 fsbc fc0 sc0 ls0 ws0\">23,9%<span class=\"_ _2b2\"> </span></div></td><td class=\"c x80f y205b w7d5 h506\"><div class=\"t m59 x1ae h31c y204d ff6 fsbc fc0 sc0 ls104 ws0\">40.912<span class=\"_ _2b2\"> </span></div></td><td class=\"c x810 y205b w7d6 h506\"><div class=\"t m59 x1ae h31c y204d ff6 fsbc fc0 sc0 ls0 ws0\">25,3%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x53b y2054 w1f9 h31b\"><div class=\"t m59 x93 h322 y154b ff12 fsbd fc0 sc0 ls0 ws0\">(mi<span class=\"_ _0\"></span>gli<span class=\"_ _0\"></span>aia di <span class=\"_ _0\"></span>euro<span class=\"_ _8\"></span>)<span class=\"_ _2b2\"> </span></div></td></tr></table><table class=\"s w7d7 h539\" id=\"_60024e46-34b5-416e-91ed-2ff43161c1fb\"><tr><td></td><td class=\"c x812 y205c w1fe h327\"><div class=\"t m5a x70 h325 y1568 ff6 fsbe fc0 sc0 ls106 ws0\">2024<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x813 y205c w1ff h327\"><div class=\"t m5a x70 h325 y1568 ff6 fsbe fc0 sc0 ls106 ws0\">2023<span class=\"_ _2b2\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x814 y205d w7d8 h506\"><div class=\"t m5a x1ae h325 y1f6d ff6 fsbe fc0 sc0 ls0 ws0\">IRAP<span class=\"_ _2b2\"> </span></div></td><td class=\"c x815 y205d w7d9 h506\"><div class=\"t m5a x1ae h325 y1f6d ff6 fsbe fc0 sc0 ls0 ws0\">Inc<span class=\"_ _0\"></span>idenza %<span class=\"_ _2b2\"> </span></div></td><td class=\"c x816 y205d w7d8 h506\"><div class=\"t m5a x1ae h325 y1f6d ff6 fsbe fc0 sc0 ls0 ws0\">IRAP<span class=\"_ _2b2\"> </span></div></td><td class=\"c x817 y205d w7da h506\"><div class=\"t m5a x1ae h325 y1f6d ff6 fsbe fc0 sc0 ls0 ws0\">In<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>idenza %<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x818 y205f w7db h52f\"><div class=\"t m5a x1ae h326 y205e ff4 fsbe fc0 sc0 ls0 ws0\">Utile ante im<span class=\"_ _8\"></span>poste<span class=\"_ _2b2\"> </span></div></td><td class=\"c x819 y205f w7dc h52f\"><div class=\"t m5a x1ae h326 y205e ff4 fsbe fc0 sc0 ls105 ws0\">178.917<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x81a y205f w7dd h52f\"><div class=\"t m5a x1ae h326 y205e ff4 fsbe fc0 sc0 ls105 ws0\">161.433<span class=\"_ _2b2\"> </span></div></td><td></td></tr><tr><td class=\"c x81b y2060 w1fc h324\"><div class=\"t m5a x42 h326 y1569 ff4 fsbe fc0 sc0 ls0 ws0\">Imposta teo<span class=\"_ _0\"></span>rica<span class=\"_ _2b2\"> </span></div></td><td class=\"c x81c y2061 w7de h52f\"><div class=\"t m5a x1ae h326 y205e ff4 fsbe fc0 sc0 ls105 ws0\">8.552<span class=\"_ _2b2\"> </span></div></td><td class=\"c x81d y2061 w7df h52f\"><div class=\"t m5a x1ae h326 y205e ff4 fsbe fc0 sc0 ls0 ws0\">4,7<span class=\"_ _8\"></span>8%<span class=\"_ _2b2\"> </span></div></td><td class=\"c x81e y2061 w7de h52f\"><div class=\"t m5a x1ae h326 y205e ff4 fsbe fc0 sc0 ls105 ws0\">7.716<span class=\"_ _2b2\"> </span></div></td><td class=\"c x81f y2061 w7df h52f\"><div class=\"t m5a x1ae h326 y205e ff4 fsbe fc0 sc0 ls0 ws0\">4,<span class=\"_ _8\"></span>78%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x820 y2062 w7e0 h4d8\"><div class=\"t m5a x1ae h329 y1d7a fff fsbe fc0 sc0 ls0 ws0\">Eff<span class=\"_ _0\"></span>etto d<span class=\"_ _0\"></span>ell<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> v<span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>riazi<span class=\"_ _1\"></span>on<span class=\"_ _0\"></span>i i<span class=\"_ _1\"></span>n a<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>mento<span class=\"_ _0\"></span>/(<span class=\"_ _0\"></span>dim.ne)<span class=\"_ _0\"></span> </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x820 y2063 w7e1 h4d8\"><div class=\"t m5a x1ae h329 y1d7a fff fsbe fc0 sc0 ls0 ws0\">ri<span class=\"_ _8\"></span>sp<span class=\"_ _0\"></span>etto all'<span class=\"_ _8\"></span>im<span class=\"_ _1\"></span>p<span class=\"_ _0\"></span>osta<span class=\"_ _0\"></span> ordin<span class=\"_ _0\"></span>aria<span class=\"_ _2b2\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x81b y2060 w1fc h324\"><div class=\"t m5a x42 h326 y156e ff4 fsbe fc0 sc0 ls0 ws0\">Al<span class=\"_ _8\"></span>tre<span class=\"_ _2b2\"> </span></div></td><td class=\"c x821 y2065 w7e2 h53a\"><div class=\"t m5a x1ae h326 y2064 ff4 fsbe fc0 sc0 ls105 ws0\">125<span class=\"_ _2b2\"> </span></div></td><td class=\"c x822 y2065 w7e3 h53a\"><div class=\"t m5a x1ae h326 y2064 ff4 fsbe fc0 sc0 ls0 ws0\">0,1%<span class=\"_ _2b2\"> </span></div></td><td class=\"c x823 y2065 w7e2 h53a\"><div class=\"t m5a x1ae h326 y2064 ff4 fsbe fc0 sc0 ls105 ws0\">767<span class=\"_ _2b2\"> </span></div></td><td class=\"c x824 y2065 w7e4 h53a\"><div class=\"t m5a x1ae h326 y2064 ff4 fsbe fc0 sc0 ls0 ws0\">0,<span class=\"_ _8\"></span>5%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x818 y2066 w7e5 h53a\"><div class=\"t m5a x1ae h326 y2064 ff4 fsbe fc0 sc0 ls0 ws0\">Oner<span class=\"_ _8\"></span>i e pr<span class=\"_ _8\"></span>o<span class=\"_ _0\"></span>venti<span class=\"_ _8\"></span> f<span class=\"_ _0\"></span>inanz<span class=\"_ _8\"></span>ia<span class=\"_ _0\"></span>ri<span class=\"_ _2b2\"> </span></div></td><td class=\"c x825 y2066 w7e6 h53a\"><div class=\"t m5a x1ae h326 y2064 ff4 fsbe fc0 sc0 ls105 ws0\">396<span class=\"_ _2b2\"> </span></div></td><td class=\"c x826 y2066 w7e4 h53a\"><div class=\"t m5a x1ae h326 y2064 ff4 fsbe fc0 sc0 ls0 ws0\">0,<span class=\"_ _8\"></span>2%<span class=\"_ _2b2\"> </span></div></td><td class=\"c x827 y2066 w7e2 h53a\"><div class=\"t m5a x1ae h326 y2064 ff4 fsbe fc0 sc0 ls105 ws0\">537<span class=\"_ _2b2\"> </span></div></td><td class=\"c x828 y2066 w7e7 h53a\"><div class=\"t m5a x1ae h326 y2064 ff4 fsbe fc0 sc0 ls0 ws0\">0<span class=\"_ _8\"></span>,3%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x81b y2060 w1fc h324\"><div class=\"t m5a x42 h325 y1571 ff6 fsbe fc0 sc0 ls0 ws0\">IRAP E<span class=\"_ _0\"></span>ff<span class=\"_ _0\"></span>ett<span class=\"_ _8\"></span>iva<span class=\"_ _2b2\"> </span></div></td><td class=\"c x81c y2067 w7e8 h506\"><div class=\"t m5a x1ae h325 y1f6d ff6 fsbe fc0 sc0 ls105 ws0\">9.073<span class=\"_ _2b2\"> </span></div></td><td class=\"c x829 y2067 w7e9 h506\"><div class=\"t m5a x1ae h325 y1f6d ff6 fsbe fc0 sc0 ls0 ws0\">5,07%<span class=\"_ _2b2\"> </span></div></td><td class=\"c x82a y2067 w7e8 h506\"><div class=\"t m5a x1ae h325 y1f6d ff6 fsbe fc0 sc0 ls105 ws0\">9.020<span class=\"_ _2b2\"> </span></div></td><td class=\"c x82b y2067 w7ea h506\"><div class=\"t m5a x1ae h325 y1f6d ff6 fsbe fc0 sc0 ls0 ws0\">5,6%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x81b y2060 w1fc h324\"><div class=\"t m5a x93 h32a y1573 ff12 fsbf fc0 sc0 ls0 ws0\">(mi<span class=\"_ _0\"></span>gli<span class=\"_ _0\"></span>aia di <span class=\"_ _0\"></span>eur<span class=\"_ _1\"></span>o)</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-604": {
   "value": "32.<span class=\"ffa ls0\"> <span class=\"_ _113\"> </span><span class=\"ff3\">Informativa per settori operativi </span></span>Ai <span class=\"_ _c\"></span>fini <span class=\"_ _6\"></span>gestionali, <span class=\"_ _6\"></span>il <span class=\"_ _c\"></span>Gruppo<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>ENAV <span class=\"_ _6\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>organizzato <span class=\"_ _6\"></span>in <span class=\"_ _c\"></span>uni<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _6\"></span>strategiche <span class=\"_ _c\"></span>identi<span class=\"_ _1\"></span>ficate <span class=\"_ _c\"></span>i<span class=\"_ _8\"></span>n <span class=\"_ _c\"></span>base <span class=\"_ _6\"></span>alla <span class=\"_ _c\"></span>nat<span class=\"_ _1\"></span>ura <span class=\"_ _c\"></span>dei <span class=\"_ _6\"></span>servizi<span class=\"_ _2b2\"> </span>forniti e presenta<span class=\"_ _8\"></span>, ai fini del monitoraggio da <span class=\"_ _8\"></span>parte del management, tr<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> settori op<span class=\"_ _1\"></span>erativi di seguito ill<span class=\"_ _8\"></span>ustrati:<span class=\"_ _2b2\"> </span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff3 fcf\">Servizi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>assistenza<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>al volo<span class=\"_ _0\"></span><span class=\"ff7 fc0\">: il <span class=\"_ _0\"></span>settore <span class=\"_ _0\"></span>operativo <span class=\"_ _0\"></span>coincid<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>l\u2019entit\u00e0 legale della <span class=\"_ _0\"></span>Capogruppo ENAV <span class=\"_ _0\"></span>che ha<span class=\"_ _2b2\"> </span></span></span></span>come core business l\u2019eroga<span class=\"_ _8\"></span>zione dei servizi di gestione e controllo del traf<span class=\"_ _1\"></span>fico aereo, nonch\u00e9 gli altri servizi<span class=\"_ _2b2\"> </span>essenziali <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>la <span class=\"_ _6\"></span>navigazion<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>nei <span class=\"_ _6\"></span>cieli <span class=\"_ _0\"></span>italiani <span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>negli <span class=\"_ _0\"></span>aero<span class=\"_ _0\"></span>porti <span class=\"_ _0\"></span>civili <span class=\"_ _0\"></span>nazionali <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>competenza, <span class=\"_ _0\"></span>assicurand<span class=\"_ _8\"></span>o <span class=\"_ _6\"></span>i<span class=\"_ _2b2\"> </span>massimi <span class=\"_ _f\"> </span>standard <span class=\"_ _f\"> </span>tecnici <span class=\"_ _f\"> </span>e <span class=\"_ _e\"> </span>di <span class=\"_ _f\"> </span>s<span class=\"_ _0\"></span>istema <span class=\"_ _f\"> </span>nella <span class=\"_ _f\"> </span>sicurezza <span class=\"_ _f\"> </span>del <span class=\"_ _f\"> </span>volo <span class=\"_ _e\"> </span>ed <span class=\"_ _e\"> </span>il <span class=\"_ _f\"> </span>potenziamento <span class=\"_ _f\"> </span>tecnologico<span class=\"_ _0\"></span>-<span class=\"_ _2b2\"> </span>infrastruttural<span class=\"_ _1\"></span>e degli impianti<span class=\"_ _1\"></span> di assistenza al<span class=\"_ _8\"></span> volo;<span class=\"_ _2b2\"> </span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff3 fcf\">Servizi di <span class=\"_ _0\"></span>manutenzione<span class=\"fc0\">: il settore operativo coincide con <span class=\"_ _0\"></span>la controllata Techno Sky S.r.l. <span class=\"_ _0\"></span>che ha come <span class=\"_ _0\"></span>core<span class=\"_ _2b2\"> </span></span></span></span>business <span class=\"_ _6\"></span>la <span class=\"_ _c\"></span>cond<span class=\"_ _8\"></span>uzione <span class=\"_ _c\"></span>tec<span class=\"_ _8\"></span>nica <span class=\"_ _c\"></span>e <span class=\"_ _6\"></span>la <span class=\"_ _c\"></span>manut<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nzione <span class=\"_ _6\"></span>degli <span class=\"_ _6\"></span>impianti <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>dei <span class=\"_ _c\"></span>sist<span class=\"_ _8\"></span>emi <span class=\"_ _c\"></span>per <span class=\"_ _6\"></span>il <span class=\"_ _c\"></span>controll<span class=\"_ _8\"></span>o <span class=\"_ _c\"></span>del <span class=\"_ _6\"></span>traffico<span class=\"_ _2b2\"> </span>aereo. <span class=\"_ _7\"> </span>Le  <span class=\"ff7\">in<span class=\"_ _8\"></span>f<span class=\"_ _0\"></span>rastruttu<span class=\"_ _1\"></span>re <span class=\"_ _7\"> </span>dell\u2019aria<span class=\"ff3\">, <span class=\"_ _7\"> </span>infatti, <span class=\"_ _7\"> </span>al <span class=\"_ _7\"> </span>pari <span class=\"_ _7\"> </span>delle  al<span class=\"_ _1\"></span>tre <span class=\"_ _7\"> </span>infrastruttur<span class=\"_ _1\"></span>e  l<span class=\"_ _1\"></span>ogistiche <span class=\"_ _b\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_ _7\"> </span>sistema <span class=\"_ _b\"> </span>Paese,<span class=\"_ _2b2\"> </span></span></span>necessitano<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>manutenzion<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>continua <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>sviluppo <span class=\"_ _8\"></span>costa<span class=\"_ _8\"></span>nte<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>garantir<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>sicurezza, <span class=\"_ _16\"></span>pu<span class=\"_ _0\"></span>ntualit\u00e0<span class=\"_ _8\"></span> e <span class=\"_ _8\"></span>conti<span class=\"_ _1\"></span>nuit\u00e0<span class=\"_ _2b2\"> </span>operativa. <span class=\"_ _6\"></span>Ci\u00f2, <span class=\"_ _0\"></span>peraltro <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _6\"></span>indicato <span class=\"_ _6\"></span>chiaramente <span class=\"_ _0\"></span>dalla <span class=\"_ _6\"></span>normativa <span class=\"_ _6\"></span>comunitaria <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>Cielo <span class=\"_ _6\"></span>Unico <span class=\"_ _6\"></span>Europeo <span class=\"_ _0\"></span>che,<span class=\"_ _2b2\"> </span>da un <span class=\"_ _0\"></span>lato, definisce <span class=\"_ _0\"></span>il futuro assetto del <span class=\"_ _0\"></span>sistema di <span class=\"_ _0\"></span>ges<span class=\"_ _1\"></span>tione del <span class=\"_ _0\"></span>traffico aereo e, <span class=\"_ _0\"></span>dall\u2019altro, stabilisce quelli<span class=\"_ _2b2\"> </span>che saranno <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>target tecnologici, qualitativi, economici <span class=\"_ _0\"></span>ed <span class=\"_ _0\"></span>ambiental<span class=\"_ _1\"></span>i a <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>tutti <span class=\"_ _0\"></span>i <span class=\"_ _6\"></span><span class=\"ff2\">service <span class=\"_ _0\"></span>provider</span> dovranno<span class=\"_ _2b2\"> </span>attenersi;<span class=\"_ _2b2\"> </span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff3 fcf\">Servizi <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>soluzioni <span class=\"_ _c\"></span>software <span class=\"_ _d\"></span>AIM<span class=\"fc0 sc1 ls37\">: <span class=\"_ _4d\"> </span></span><span class=\"fc0\">il <span class=\"_ _c\"></span>s<span class=\"_ _0\"></span>ettore <span class=\"_ _c\"></span>operativo <span class=\"_ _d\"></span>coincide <span class=\"_ _d\"></span>con <span class=\"_ _d\"></span>la <span class=\"_ _d\"></span>controllata <span class=\"_ _c\"></span>I<span class=\"_ _0\"></span>DS <span class=\"_ _c\"></span>AirNav <span class=\"_ _d\"></span>S.r.l.<span class=\"sc1\"> <span class=\"_ _4d\"> </span></span>che <span class=\"_ _c\"></span>si<span class=\"_ _2b2\"> </span></span></span></span>occupa dello <span class=\"_ _0\"></span>sviluppo di <span class=\"_ _0\"></span>soluzioni software <span class=\"_ _0\"></span>nei se<span class=\"_ _0\"></span>ttori della <span class=\"_ _0\"></span>gestione delle <span class=\"_ _0\"></span>informazioni aeronautiche e <span class=\"_ _0\"></span>del<span class=\"_ _2b2\"> </span>traffico <span class=\"_ _7\"> </span>aereo <span class=\"_ _7\"> </span>ed  e<span class=\"_ _1\"></span>rogazione <span class=\"_ _b\"> </span>dei  relati<span class=\"_ _1\"></span>vi <span class=\"_ _7\"> </span>servizi  c<span class=\"_ _8\"></span>ommerciali  e <span class=\"_ _b\"> </span>di  manut<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nzione, <span class=\"_ _7\"> </span>prodotti <span class=\"_ _7\"> </span>attualmente<span class=\"_ _2b2\"> </span>adottati da vari cli<span class=\"_ _8\"></span>enti in Italia, Europa e nei Pa<span class=\"_ _8\"></span>esi extraeuropei.  E\u2019 inolt<span class=\"_ _1\"></span>re prevista<span class=\"_ _8\"></span> la colon<span class=\"_ _1\"></span>na <span class=\"ff3 fcf\">Altri <span class=\"_ _8\"></span>servizi <span class=\"fc0\">che <span class=\"_ _1\"></span>include <span class=\"_ _8\"></span>le attivit\u00e0<span class=\"_ _8\"></span> residuali del <span class=\"_ _8\"></span>Gruppo ch<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> non<span class=\"_ _1\"></span> ricadono <span class=\"_ _8\"></span>nei setto<span class=\"_ _1\"></span>ri<span class=\"_ _2b2\"> </span></span></span>sopra menzionati <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> non pre<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>entano indica<span class=\"_ _8\"></span>tori di impairment.<span class=\"_ _2b2\"> </span>Nessun <span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ttore <span class=\"_ _0\"></span>operativo <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _6\"></span>stato <span class=\"_ _0\"></span>aggre<span class=\"_ _0\"></span>gato <span class=\"_ _0\"></span>al <span class=\"_ _6\"></span>fine <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>determinare <span class=\"_ _6\"></span>i <span class=\"_ _6\"></span>settori <span class=\"_ _0\"></span>operativi <span class=\"_ _6\"></span>oggetto <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>informativa <span class=\"_ _0\"></span>di<span class=\"_ _2b2\"> </span>seguito indicati p<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>r gli eser<span class=\"_ _8\"></span>cizi 2024<span class=\"_ _0\"></span> e 2023<span class=\"ls3\">. </span>Esercizio 2024<table class=\"s w7eb h53b\" id=\"_11075079-ac55-410b-9f23-409439b1c53f\"><tr><td></td><td class=\"c x82d y2068 w7ec h53c\" colspan=\"2\"><div class=\"t m5b x1ae h32c y1dc2 ff6 fsc0 fc0 sc0 ls0 ws0\">Servizi<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>di</div></td><td class=\"c x82e y2068 w7ec h53c\"><div class=\"t m5b x1ae h32c y1dc2 ff6 fsc0 fc0 sc0 ls0 ws0\">Servizi<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>di</div></td><td class=\"c x82f y2068 w7ed h53c\"><div class=\"t m5b x1ae h32c y1dc2 ff6 fsc0 fc0 sc0 ls0 ws0\">Soluzioni<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x830 y2068 w7ee h53c\"><div class=\"t m5b x1ae h32c y1dc2 ff6 fsc0 fc0 sc0 ls0 ws0\">R<span class=\"_ _1\"></span>ettif<span class=\"_ _0\"></span>iche /<span class=\"_ _2b2\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x832 y2069 w7ef h4fb\" colspan=\"2\"><div class=\"t m5b x1ae h32c y1dc2 ff6 fsc0 fc0 sc0 ls0 ws0\">a<span class=\"_ _1\"></span>ssiste<span class=\"_ _0\"></span>nza<span class=\"_ _1\"></span> a<span class=\"_ _8\"></span>l<span class=\"_ _2b2\"> </span></div><div class=\"t m5b x831 h32c y1dc2 ff6 fsc0 fc0 sc0 ls0 ws0\">ma<span class=\"_ _8\"></span>nutenzi<span class=\"_ _0\"></span>on<span class=\"_ _2b2\"> </span></div></td><td class=\"c x64e y2069 w7f0 h4fb\"><div class=\"t m5b x1ae h32c y1dc2 ff6 fsc0 fc0 sc0 ls0 ws0\">Softwa<span class=\"_ _8\"></span>re<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x833 y2069 w7f1 h4fb\"><div class=\"t m5b x1ae h32c y1dc2 ff6 fsc0 fc0 sc0 ls0 ws0\">R<span class=\"_ _1\"></span>iclassifi<span class=\"_ _0\"></span>che<span class=\"_ _2b2\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x834 y206a w7f2 h4fb\"><div class=\"t m5b x1ae h32c y1dc2 ff6 fsc0 fc0 sc0 ls0 ws0\">volo<span class=\"_ _2b2\"> </span></div></td><td class=\"c x835 y206a w7f3 h4fb\"><div class=\"t m5b x1ae h32c y1dc2 ff6 fsc0 fc0 sc0 ls0 ws0\">e<span class=\"_ _2b2\"> </span></div></td><td class=\"c x836 y206a w7f4 h4fb\"><div class=\"t m5b x1ae h32c y1dc2 ff6 fsc0 fc0 sc0 ls0 ws0\">AIM<span class=\"_ _2b2\"> </span></div></td><td class=\"c x837 y206b w202 h32b\"><div class=\"t m5b x55 h32c y1582 ff6 fsc0 fc0 sc0 ls0 ws0\">Altri <span class=\"_ _8\"></span>se<span class=\"_ _0\"></span>ttor<span class=\"_ _8\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x839 y206a w7f5 h4fb\" colspan=\"2\"><div class=\"t m5b x1ae h32c y1dc2 ff6 fsc0 fc0 sc0 ls0 ws0\">con<span class=\"_ _1\"></span>s.to<span class=\"_ _2b2\"> </span></div><div class=\"t m5b x838 h32c y1dc2 ff6 fsc0 fc0 sc0 ls0 ws0\">Gruppo <span class=\"_ _8\"></span>Ena<span class=\"_ _8\"></span>v<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y206c w7f6 h4d6\"><div class=\"t m5b x1ae h32e y1fdd ff4 fsc0 fc0 sc0 ls0 ws0\">Ricavi<span class=\"_ _0\"></span> verso terzi<span class=\"_ _2b2\"> </span></div></td><td class=\"c x83a y206c w7f7 h4d6\"><div class=\"t m5b x1ae h32e y1fdd ff4 fsc0 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>0<span class=\"_ _8\"></span>11<span class=\"_ _8\"></span>.7<span class=\"_ _8\"></span>07<span class=\"_ _2b2\"> </span></div></td><td class=\"c x83b y206c w7f8 h4d6\"><div class=\"t m5b x1ae h32e y1fdd ff4 fsc0 fc0 sc0 ls0 ws0\">10<span class=\"_ _8\"></span>.31<span class=\"_ _8\"></span>7<span class=\"_ _2b2\"> </span></div></td><td class=\"c x83c y206c w7f9 h4d6\"><div class=\"t m5b x1ae h32e y1fdd ff4 fsc0 fc0 sc0 ls0 ws0\">2<span class=\"_ _8\"></span>4<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>4<span class=\"_ _8\"></span>78<span class=\"_ _2b2\"> </span></div></td><td class=\"c x83d y206c w7fa h4d6\"><div class=\"t m5b x1ae h32e y1fdd ff4 fsc0 fc0 sc0 ls0 ws0\">2<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>3<span class=\"_ _8\"></span>80<span class=\"_ _2b2\"> </span></div></td><td class=\"c x83e y206c w7fb h4d6\"><div class=\"t m5b x1ae h32e y1fdd ff4 fsc0 fc0 sc0 ls0 ws0\">0</div></td><td class=\"c x83f y206c w7fc h4d6\"><div class=\"t m5b x1ae h32e y1fdd ff4 fsc0 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>0<span class=\"_ _8\"></span>48<span class=\"_ _8\"></span>.8<span class=\"_ _8\"></span>82<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y206d w7fd h4d6\"><div class=\"t m5b x1ae h32e y1fdd ff4 fsc0 fc0 sc0 ls0 ws0\">Ricavi<span class=\"_ _0\"></span> intrasettori<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x840 y206d w7fe h4d6\"><div class=\"t m5b x1ae h32e y1fdd ff4 fsc0 fc0 sc0 ls0 ws0\">9.6<span class=\"_ _8\"></span>13<span class=\"_ _2b2\"> </span></div></td><td class=\"c x841 y206d w7f8 h4d6\"><div class=\"t m5b x1ae h32e y1fdd ff4 fsc0 fc0 sc0 ls0 ws0\">90<span class=\"_ _8\"></span>.9<span class=\"_ _8\"></span>67<span class=\"_ _2b2\"> </span></div></td><td class=\"c x842 y206d w7ff h4d6\"><div class=\"t m5b x1ae h32e y1fdd ff4 fsc0 fc0 sc0 ls0 ws0\">5<span class=\"_ _8\"></span>.73<span class=\"_ _8\"></span>6<span class=\"_ _2b2\"> </span></div></td><td class=\"c x843 y206d w800 h4d6\"><div class=\"t m5b x1ae h32e y1fdd ff4 fsc0 fc0 sc0 ls107 ws0\">120</div></td><td class=\"c x844 y206d w801 h4d6\"><div class=\"t m5b x1ae h32e y1fdd ff4 fsc0 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>1<span class=\"_ _8\"></span>06<span class=\"_ _8\"></span>.4<span class=\"_ _8\"></span>36<span class=\"_ _8\"></span>)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x845 y206d w7fb h4d6\"><div class=\"t m5b x1ae h32e y1fdd ff4 fsc0 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y206e w802 h4fb\"><div class=\"t m5b x1ae h32c y1dc2 ff6 fsc0 fc0 sc0 ls0 ws0\">T<span class=\"_ _1\"></span>ota<span class=\"_ _8\"></span>l<span class=\"_ _0\"></span>e rica<span class=\"_ _8\"></span>vi<span class=\"_ _2b2\"> </span></div></td><td class=\"c x846 y206e w803 h4fb\"><div class=\"t m5b x1ae h32c y1dc2 ff6 fsc0 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>.02<span class=\"_ _8\"></span>1<span class=\"_ _8\"></span>.3<span class=\"_ _8\"></span>20</div></td><td class=\"c x847 y206e w804 h4fb\"><div class=\"t m5b x1ae h32c y1dc2 ff6 fsc0 fc0 sc0 ls0 ws0\">10<span class=\"_ _8\"></span>1<span class=\"_ _8\"></span>.2<span class=\"_ _1\"></span>8<span class=\"_ _8\"></span>4<span class=\"_ _2b2\"> </span></div></td><td class=\"c x848 y206e w805 h4fb\"><div class=\"t m5b x1ae h32c y1dc2 ff6 fsc0 fc0 sc0 ls0 ws0\">30<span class=\"_ _8\"></span>.2<span class=\"_ _8\"></span>1<span class=\"_ _8\"></span>4<span class=\"_ _2b2\"> </span></div></td><td class=\"c x849 y206e w806 h4fb\"><div class=\"t m5b x1ae h32c y1dc2 ff6 fsc0 fc0 sc0 ls0 ws0\">2<span class=\"_ _8\"></span>.5<span class=\"_ _1\"></span>0<span class=\"_ _8\"></span>0</div></td><td class=\"c x84a y206e w807 h4fb\"><div class=\"t m5b x1ae h32c y1dc2 ff6 fsc0 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>1<span class=\"_ _8\"></span>06<span class=\"_ _8\"></span>.4<span class=\"_ _8\"></span>36<span class=\"_ _8\"></span>)</div></td><td class=\"c x84b y206e w808 h4fb\"><div class=\"t m5b x1ae h32c y1dc2 ff6 fsc0 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>.0<span class=\"_ _8\"></span>48<span class=\"_ _8\"></span>.8<span class=\"_ _8\"></span>82<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y206f w809 h4d6\"><div class=\"t m5b x1ae h32e y1fdd ff4 fsc0 fc0 sc0 ls0 ws0\">Costi<span class=\"_ _0\"></span> del<span class=\"_ _0\"></span> pe<span class=\"_ _0\"></span>rsonal<span class=\"_ _0\"></span>e<span class=\"_ _2b2\"> </span></div></td><td class=\"c x84c y206f w80a h4d6\"><div class=\"t m5b x1ae h32e y1fdd ff4 fsc0 fc0 sc0 ls0 ws0\">(5<span class=\"_ _1\"></span>1<span class=\"_ _8\"></span>5.3<span class=\"_ _8\"></span>3<span class=\"_ _8\"></span>4)</div></td><td class=\"c x84d y206f w80b h4d6\"><div class=\"t m5b x1ae h32e y1fdd ff4 fsc0 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>66<span class=\"_ _8\"></span>.1<span class=\"_ _8\"></span>56<span class=\"_ _8\"></span>)</div></td><td class=\"c x84e y206f w80c h4d6\"><div class=\"t m5b x1ae h32e y1fdd ff4 fsc0 fc0 sc0 ls0 ws0\">(10<span class=\"_ _8\"></span>.9<span class=\"_ _8\"></span>45<span class=\"_ _8\"></span>)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x84f y206f w80d h4d6\"><div class=\"t m5b x1ae h32e y1fdd ff4 fsc0 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x850 y206f w80e h4d6\"><div class=\"t m5b x1ae h32e y1fdd ff4 fsc0 fc0 sc0 ls0 ws0\">0</div></td><td class=\"c x851 y206f w801 h4d6\"><div class=\"t m5b x1ae h32e y1fdd ff4 fsc0 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>59<span class=\"_ _8\"></span>2<span class=\"_ _8\"></span>.43<span class=\"_ _8\"></span>5<span class=\"_ _8\"></span>)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y2070 w80f h4d6\"><div class=\"t m5b x1ae h32e y1fdd ff4 fsc0 fc0 sc0 ls0 ws0\">Al<span class=\"_ _0\"></span>tri<span class=\"_ _0\"></span> c<span class=\"_ _8\"></span>osti<span class=\"_ _6\"></span> <span class=\"_ _8\"></span>n<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>tti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x852 y2070 w810 h4d6\"><div class=\"t m5b x1ae h32e y1fdd ff4 fsc0 fc0 sc0 ls0 ws0\">(19<span class=\"_ _8\"></span>9<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>5<span class=\"_ _8\"></span>90<span class=\"_ _8\"></span>)</div></td><td class=\"c x853 y2070 w811 h4d6\"><div class=\"t m5b x1ae h32e y1fdd ff4 fsc0 fc0 sc0 ls0 ws0\">(2<span class=\"_ _1\"></span>2<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>6<span class=\"_ _8\"></span>33<span class=\"_ _8\"></span>)</div></td><td class=\"c x854 y2070 w812 h4d6\"><div class=\"t m5b x1ae h32e y1fdd ff4 fsc0 fc0 sc0 ls0 ws0\">(1<span class=\"_ _8\"></span>4.2<span class=\"_ _8\"></span>39<span class=\"_ _8\"></span>)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x855 y2070 w813 h4d6\"><div class=\"t m5b x1ae h32e y1fdd ff4 fsc0 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>1<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>9<span class=\"_ _8\"></span>04<span class=\"_ _8\"></span>)</div></td><td class=\"c x856 y2070 w814 h4d6\"><div class=\"t m5b x1ae h32e y1fdd ff4 fsc0 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>04<span class=\"_ _8\"></span>.9<span class=\"_ _1\"></span>8<span class=\"_ _8\"></span>0</div></td><td class=\"c x857 y2070 w801 h4d6\"><div class=\"t m5b x1ae h32e y1fdd ff4 fsc0 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>13<span class=\"_ _8\"></span>3<span class=\"_ _8\"></span>.38<span class=\"_ _8\"></span>6<span class=\"_ _8\"></span>)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y2071 w815 h4fb\"><div class=\"t m5b x1ae h32c y1dc2 ff6 fsc0 fc0 sc0 ls0 ws0\">T<span class=\"_ _1\"></span>ota<span class=\"_ _8\"></span>l<span class=\"_ _0\"></span>e cost<span class=\"_ _8\"></span>i<span class=\"_ _0\"></span> op<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>ra<span class=\"_ _8\"></span>tivi<span class=\"_ _2b2\"> </span></div></td><td class=\"c x858 y2071 w816 h4fb\"><div class=\"t m5b x1ae h32c y1dc2 ff6 fsc0 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>7<span class=\"_ _8\"></span>14<span class=\"_ _8\"></span>.9<span class=\"_ _8\"></span>2<span class=\"_ _8\"></span>4)</div></td><td class=\"c x859 y2071 w817 h4fb\"><div class=\"t m5b x1ae h32c y1dc2 ff6 fsc0 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>8<span class=\"_ _8\"></span>8.7<span class=\"_ _8\"></span>8<span class=\"_ _8\"></span>9<span class=\"_ _1\"></span>)</div></td><td class=\"c x85a y2071 w818 h4fb\"><div class=\"t m5b x1ae h32c y1dc2 ff6 fsc0 fc0 sc0 ls0 ws0\">(2<span class=\"_ _8\"></span>5<span class=\"_ _1\"></span>.1<span class=\"_ _8\"></span>84<span class=\"_ _8\"></span>)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x85b y2071 w819 h4fb\"><div class=\"t m5b x1ae h32c y1dc2 ff6 fsc0 fc0 sc0 ls0 ws0\">(1.9<span class=\"_ _8\"></span>0<span class=\"_ _8\"></span>4<span class=\"_ _1\"></span>)</div></td><td class=\"c x85c y2071 w81a h4fb\"><div class=\"t m5b x1ae h32c y1dc2 ff6 fsc0 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>04<span class=\"_ _8\"></span>.9<span class=\"_ _8\"></span>8<span class=\"_ _8\"></span>0</div></td><td class=\"c x85d y2071 w81b h4fb\"><div class=\"t m5b x1ae h32c y1dc2 ff6 fsc0 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>2<span class=\"_ _8\"></span>5.8<span class=\"_ _8\"></span>2<span class=\"_ _8\"></span>1<span class=\"_ _1\"></span>)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y2072 w81c h4d6\"><div class=\"t m5b x1ae h32e y1fdd ff4 fsc0 fc0 sc0 ls0 ws0\">Ammortamenti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x85e y2072 w81d h4d6\"><div class=\"t m5b x1ae h32e y1fdd ff4 fsc0 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>12<span class=\"_ _8\"></span>8<span class=\"_ _8\"></span>.06<span class=\"_ _8\"></span>8<span class=\"_ _8\"></span>)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x85f y2072 w81e h4d6\"><div class=\"t m5b x1ae h32e y1fdd ff4 fsc0 fc0 sc0 ls0 ws0\">(1<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>6<span class=\"_ _8\"></span>47<span class=\"_ _8\"></span>)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x860 y2072 w81f h4d6\"><div class=\"t m5b x1ae h32e y1fdd ff4 fsc0 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>2.3<span class=\"_ _8\"></span>9<span class=\"_ _8\"></span>5)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x861 y2072 w820 h4d6\"><div class=\"t m5b x1ae h32e y1fdd ff4 fsc0 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>1.0<span class=\"_ _8\"></span>7<span class=\"_ _8\"></span>5)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x862 y2072 w821 h4d6\"><div class=\"t m5b x1ae h32e y1fdd ff4 fsc0 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>.33<span class=\"_ _8\"></span>9</div></td><td class=\"c x863 y2072 w80a h4d6\"><div class=\"t m5b x1ae h32e y1fdd ff4 fsc0 fc0 sc0 ls0 ws0\">(1<span class=\"_ _1\"></span>3<span class=\"_ _8\"></span>1.8<span class=\"_ _8\"></span>4<span class=\"_ _8\"></span>6)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y2073 w822 h4d6\"><div class=\"t m5b x1ae h32e y1fdd ff4 fsc0 fc0 sc0 ls0 ws0\">Sval<span class=\"_ _0\"></span>utazi<span class=\"_ _0\"></span>oni<span class=\"_ _0\"></span> e ac<span class=\"_ _8\"></span>cantonamenti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x864 y2073 w823 h4d6\"><div class=\"t m5b x1ae h32e y1fdd ff4 fsc0 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>3.2<span class=\"_ _8\"></span>3<span class=\"_ _8\"></span>7)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x865 y2073 w824 h4d6\"><div class=\"t m5b x1ae h32e y1fdd ff4 fsc0 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>1<span class=\"_ _8\"></span>5)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x866 y2073 w825 h4d6\"><div class=\"t m5b x1ae h32e y1fdd ff4 fsc0 fc0 sc0 ls0 ws0\">(75<span class=\"_ _8\"></span>6<span class=\"_ _8\"></span>)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x867 y2073 w826 h4d6\"><div class=\"t m5b x1ae h32e y1fdd ff4 fsc0 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>4)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x868 y2073 w80e h4d6\"><div class=\"t m5b x1ae h32e y1fdd ff4 fsc0 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x869 y2073 w819 h4d6\"><div class=\"t m5b x1ae h32e y1fdd ff4 fsc0 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>4<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>0<span class=\"_ _8\"></span>12<span class=\"_ _8\"></span>)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y2074 w827 h4fb\"><div class=\"t m5b x1ae h32c y1dc2 ff6 fsc0 fc0 sc0 ls0 ws0\">EB<span class=\"_ _8\"></span>IT<span class=\"_ _2b2\"> </span></div></td><td class=\"c x86a y2074 w828 h4fb\"><div class=\"t m5b x1ae h32c y1dc2 ff6 fsc0 fc0 sc0 ls0 ws0\">17<span class=\"_ _8\"></span>5<span class=\"_ _8\"></span>.0<span class=\"_ _8\"></span>91<span class=\"_ _2b2\"> </span></div></td><td class=\"c x86b y2074 w829 h4fb\"><div class=\"t m5b x1ae h32c y1dc2 ff6 fsc0 fc0 sc0 ls0 ws0\">10<span class=\"_ _8\"></span>.8<span class=\"_ _8\"></span>33<span class=\"_ _2b2\"> </span></div></td><td class=\"c x86c y2074 w82a h4fb\"><div class=\"t m5b x1ae h32c y1dc2 ff6 fsc0 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>.8<span class=\"_ _8\"></span>79<span class=\"_ _2b2\"> </span></div></td><td class=\"c x86d y2074 w82b h4fb\"><div class=\"t m5b x1ae h32c y1dc2 ff6 fsc0 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>4<span class=\"_ _8\"></span>83<span class=\"_ _8\"></span>)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x86e y2074 w82c h4fb\"><div class=\"t m5b x1ae h32c y1dc2 ff6 fsc0 fc0 sc0 ls0 ws0\">(11<span class=\"_ _8\"></span>7<span class=\"_ _8\"></span>)</div></td><td class=\"c x86f y2074 w82d h4fb\"><div class=\"t m5b x1ae h32c y1dc2 ff6 fsc0 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>87<span class=\"_ _8\"></span>.2<span class=\"_ _8\"></span>03<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y2075 w82e h4d6\"><div class=\"t m5b x1ae h32e y1fdd ff4 fsc0 fc0 sc0 ls0 ws0\">Prove<span class=\"_ _0\"></span>nti<span class=\"_ _0\"></span>/<span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>one<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>)<span class=\"_ _0\"></span> fi<span class=\"_ _0\"></span>nanzi<span class=\"_ _0\"></span>ari<span class=\"_ _2b2\"> </span></div></td><td class=\"c x870 y2075 w82f h4d6\"><div class=\"t m5b x1ae h32e y1fdd ff4 fsc0 fc0 sc0 ls0 ws0\">(7.9<span class=\"_ _8\"></span>43<span class=\"_ _8\"></span>)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x871 y2075 w830 h4d6\"><div class=\"t m5b x1ae h32e y1fdd ff4 fsc0 fc0 sc0 ls0 ws0\">(30<span class=\"_ _8\"></span>7<span class=\"_ _8\"></span>)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x872 y2075 w831 h4d6\"><div class=\"t m5b x1ae h32e y1fdd ff4 fsc0 fc0 sc0 ls0 ws0\">(8)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x873 y2075 w832 h4d6\"><div class=\"t m5b x1ae h32e y1fdd ff4 fsc0 fc0 sc0 ls0 ws0\">(26<span class=\"_ _8\"></span>)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x874 y2075 w826 h4d6\"><div class=\"t m5b x1ae h32e y1fdd ff4 fsc0 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>2)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x875 y2075 w833 h4d6\"><div class=\"t m5b x1ae h32e y1fdd ff4 fsc0 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>8<span class=\"_ _1\"></span>.2<span class=\"_ _1\"></span>8<span class=\"_ _8\"></span>6)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y2076 w834 h4fb\"><div class=\"t m5b x1ae h32c y1dc2 ff6 fsc0 fc0 sc0 ls0 ws0\">Util<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>/<span class=\"_ _1\"></span>(Pe<span class=\"_ _0\"></span>rdita<span class=\"_ _8\"></span>)<span class=\"_ _0\"></span> a<span class=\"_ _8\"></span>nte imposte<span class=\"_ _2b2\"> </span></div></td><td class=\"c x876 y2076 w835 h4fb\"><div class=\"t m5b x1ae h32c y1dc2 ff6 fsc0 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>67<span class=\"_ _8\"></span>.1<span class=\"_ _8\"></span>48<span class=\"_ _2b2\"> </span></div></td><td class=\"c x877 y2076 w836 h4fb\"><div class=\"t m5b x1ae h32c y1dc2 ff6 fsc0 fc0 sc0 ls0 ws0\">1<span class=\"_ _1\"></span>0<span class=\"_ _8\"></span>.52<span class=\"_ _8\"></span>6<span class=\"_ _2b2\"> </span></div></td><td class=\"c x878 y2076 w837 h4fb\"><div class=\"t m5b x1ae h32c y1dc2 ff6 fsc0 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>.87<span class=\"_ _8\"></span>1<span class=\"_ _2b2\"> </span></div></td><td class=\"c x879 y2076 w838 h4fb\"><div class=\"t m5b x1ae h32c y1dc2 ff6 fsc0 fc0 sc0 ls0 ws0\">(5<span class=\"_ _1\"></span>0<span class=\"_ _8\"></span>9)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x87a y2076 w839 h4fb\"><div class=\"t m5b x1ae h32c y1dc2 ff6 fsc0 fc0 sc0 ls0 ws0\">(1<span class=\"_ _8\"></span>1<span class=\"_ _8\"></span>9)</div></td><td class=\"c x87b y2076 w835 h4fb\"><div class=\"t m5b x1ae h32c y1dc2 ff6 fsc0 fc0 sc0 ls0 ws0\">17<span class=\"_ _8\"></span>8<span class=\"_ _8\"></span>.9<span class=\"_ _8\"></span>17<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y2077 w83a h4d6\"><div class=\"t m5b x1ae h32e y1fdd ff4 fsc0 fc0 sc0 ls0 ws0\">Impos<span class=\"_ _0\"></span>te<span class=\"_ _2b2\"> </span></div></td><td class=\"c x87c y2077 w83b h4d6\"><div class=\"t m5b x1ae h32e y1fdd ff4 fsc0 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>4<span class=\"_ _8\"></span>8.9<span class=\"_ _8\"></span>57<span class=\"_ _8\"></span>)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x87d y2077 w819 h4d6\"><div class=\"t m5b x1ae h32e y1fdd ff4 fsc0 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>3<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>1<span class=\"_ _8\"></span>04<span class=\"_ _8\"></span>)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x87e y2077 w83c h4d6\"><div class=\"t m5b x1ae h32e y1fdd ff4 fsc0 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>5<span class=\"_ _8\"></span>94<span class=\"_ _8\"></span>)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x87f y2077 w83d h4d6\"><div class=\"t m5b x1ae h32e y1fdd ff4 fsc0 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>5<span class=\"_ _8\"></span>65<span class=\"_ _8\"></span>)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x880 y2077 w83e h4d6\"><div class=\"t m5b x1ae h32e y1fdd ff4 fsc0 fc0 sc0 ls107 ws0\">18</div></td><td class=\"c x881 y2077 w83f h4d6\"><div class=\"t m5b x1ae h32e y1fdd ff4 fsc0 fc0 sc0 ls0 ws0\">(53<span class=\"_ _8\"></span>.20<span class=\"_ _8\"></span>2<span class=\"_ _8\"></span>)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y2078 w840 h4fb\"><div class=\"t m5b x1ae h32c y1dc2 ff6 fsc0 fc0 sc0 ls0 ws0\">Util<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>/<span class=\"_ _1\"></span>(Pe<span class=\"_ _0\"></span>rdita<span class=\"_ _8\"></span>)<span class=\"_ _0\"></span> dell<span class=\"_ _0\"></span>'<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>rc<span class=\"_ _1\"></span>izi<span class=\"_ _0\"></span>o c<span class=\"_ _8\"></span>onsoli<span class=\"_ _0\"></span>dat<span class=\"_ _8\"></span>o<span class=\"_ _2b2\"> </span></div></td><td class=\"c x882 y2078 w835 h4fb\"><div class=\"t m5b x1ae h32c y1dc2 ff6 fsc0 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>18<span class=\"_ _8\"></span>.1<span class=\"_ _8\"></span>91<span class=\"_ _2b2\"> </span></div></td><td class=\"c x883 y2078 w841 h4fb\"><div class=\"t m5b x1ae h32c y1dc2 ff6 fsc0 fc0 sc0 ls0 ws0\">7<span class=\"_ _8\"></span>.4<span class=\"_ _1\"></span>2<span class=\"_ _8\"></span>2<span class=\"_ _2b2\"> </span></div></td><td class=\"c x884 y2078 w837 h4fb\"><div class=\"t m5b x1ae h32c y1dc2 ff6 fsc0 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>.2<span class=\"_ _8\"></span>77<span class=\"_ _2b2\"> </span></div></td><td class=\"c x885 y2078 w842 h4fb\"><div class=\"t m5b x1ae h32c y1dc2 ff6 fsc0 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>1<span class=\"_ _8\"></span>.07<span class=\"_ _8\"></span>4<span class=\"_ _8\"></span>)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x886 y2078 w82c h4fb\"><div class=\"t m5b x1ae h32c y1dc2 ff6 fsc0 fc0 sc0 ls0 ws0\">(10<span class=\"_ _8\"></span>1<span class=\"_ _8\"></span>)</div></td><td class=\"c x887 y2078 w82d h4fb\"><div class=\"t m5b x1ae h32c y1dc2 ff6 fsc0 fc0 sc0 ls0 ws0\">12<span class=\"_ _8\"></span>5<span class=\"_ _8\"></span>.7<span class=\"_ _8\"></span>15<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y2079 w843 h4fb\"><div class=\"t m5b x1ae h32c y1dc2 ff6 fsc0 fc0 sc0 ls0 ws0\">T<span class=\"_ _1\"></span>ota<span class=\"_ _8\"></span>l<span class=\"_ _0\"></span>e Att<span class=\"_ _8\"></span>i<span class=\"_ _0\"></span>vit\u00e0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x888 y2079 w803 h4fb\"><div class=\"t m5b x1ae h32c y1dc2 ff6 fsc0 fc0 sc0 ls0 ws0\">2<span class=\"_ _8\"></span>.38<span class=\"_ _8\"></span>8<span class=\"_ _8\"></span>.0<span class=\"_ _8\"></span>47</div></td><td class=\"c x889 y2079 w804 h4fb\"><div class=\"t m5b x1ae h32c y1dc2 ff6 fsc0 fc0 sc0 ls0 ws0\">13<span class=\"_ _8\"></span>0<span class=\"_ _8\"></span>.6<span class=\"_ _1\"></span>7<span class=\"_ _8\"></span>9<span class=\"_ _2b2\"> </span></div></td><td class=\"c x88a y2079 w844 h4fb\"><div class=\"t m5b x1ae h32c y1dc2 ff6 fsc0 fc0 sc0 ls0 ws0\">39<span class=\"_ _8\"></span>.6<span class=\"_ _8\"></span>3<span class=\"_ _8\"></span>7<span class=\"_ _2b2\"> </span></div></td><td class=\"c x88b y2079 w845 h4fb\"><div class=\"t m5b x1ae h32c y1dc2 ff6 fsc0 fc0 sc0 ls0 ws0\">83<span class=\"_ _8\"></span>.6<span class=\"_ _8\"></span>70</div></td><td class=\"c x88c y2079 w807 h4fb\"><div class=\"t m5b x1ae h32c y1dc2 ff6 fsc0 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>2<span class=\"_ _8\"></span>69<span class=\"_ _8\"></span>.1<span class=\"_ _8\"></span>12<span class=\"_ _8\"></span>)</div></td><td class=\"c x88d y2079 w808 h4fb\"><div class=\"t m5b x1ae h32c y1dc2 ff6 fsc0 fc0 sc0 ls0 ws0\">2<span class=\"_ _8\"></span>.3<span class=\"_ _8\"></span>72<span class=\"_ _8\"></span>.9<span class=\"_ _8\"></span>21<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y207a w846 h4fb\"><div class=\"t m5b x1ae h32c y1dc2 ff6 fsc0 fc0 sc0 ls0 ws0\">T<span class=\"_ _1\"></span>ota<span class=\"_ _8\"></span>l<span class=\"_ _0\"></span>e Pa<span class=\"_ _1\"></span>ssivi<span class=\"_ _0\"></span>t\u00e0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x888 y207a w803 h4fb\"><div class=\"t m5b x1ae h32c y1dc2 ff6 fsc0 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>.21<span class=\"_ _8\"></span>9<span class=\"_ _8\"></span>.1<span class=\"_ _8\"></span>06<span class=\"_ _2b2\"> </span></div></td><td class=\"c x88e y207a w844 h4fb\"><div class=\"t m5b x1ae h32c y1dc2 ff6 fsc0 fc0 sc0 ls0 ws0\">5<span class=\"_ _8\"></span>6<span class=\"_ _8\"></span>.03<span class=\"_ _8\"></span>5<span class=\"_ _2b2\"> </span></div></td><td class=\"c x88f y207a w844 h4fb\"><div class=\"t m5b x1ae h32c y1dc2 ff6 fsc0 fc0 sc0 ls0 ws0\">2<span class=\"_ _8\"></span>5<span class=\"_ _8\"></span>.84<span class=\"_ _8\"></span>7<span class=\"_ _2b2\"> </span></div></td><td class=\"c x890 y207a w837 h4fb\"><div class=\"t m5b x1ae h32c y1dc2 ff6 fsc0 fc0 sc0 ls0 ws0\">9.6<span class=\"_ _8\"></span>5<span class=\"_ _8\"></span>7</div></td><td class=\"c x891 y207a w847 h4fb\"><div class=\"t m5b x1ae h32c y1dc2 ff6 fsc0 fc0 sc0 ls0 ws0\">(16<span class=\"_ _8\"></span>7<span class=\"_ _8\"></span>.08<span class=\"_ _8\"></span>0<span class=\"_ _8\"></span>)</div></td><td class=\"c x892 y207a w808 h4fb\"><div class=\"t m5b x1ae h32c y1dc2 ff6 fsc0 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>.14<span class=\"_ _8\"></span>3<span class=\"_ _8\"></span>.56<span class=\"_ _8\"></span>5<span class=\"_ _2b2\"> </span></div></td></tr></table>Indebi<span class=\"_ _0\"></span>ta<span class=\"_ _8\"></span>me<span class=\"_ _0\"></span>nto <span class=\"_ _8\"></span>Fi<span class=\"_ _0\"></span>na<span class=\"_ _8\"></span>nzi<span class=\"_ _0\"></span>ar<span class=\"_ _8\"></span>i<span class=\"_ _0\"></span>o Netto<span class=\"_ _a7\"> </span>(26<span class=\"_ _8\"></span>2<span class=\"_ _8\"></span>.57<span class=\"_ _8\"></span>1<span class=\"_ _8\"></span>)<span class=\"_ _bb\"> </span><span class=\"ls107\">872<span class=\"_ _17b\"> </span></span>(<span class=\"_ _0\"></span>2<span class=\"_ _8\"></span>.45<span class=\"_ _8\"></span>3<span class=\"_ _8\"></span>)<span class=\"_ _5\"> </span>5<span class=\"_ _8\"></span>.8<span class=\"_ _1\"></span>8<span class=\"_ _8\"></span>1<span class=\"_ _83\"> </span>0<span class=\"_ _7e\"> </span>(<span class=\"_ _0\"></span>2<span class=\"_ _8\"></span>58<span class=\"_ _8\"></span>.2<span class=\"_ _8\"></span>71<span class=\"_ _8\"></span>)<span class=\"_ _2b2\"> </span>(migliaia<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>i euro)<span class=\"_ _2b2\"> </span><div class=\"gs27\"><table class=\"s w848 h53d\" id=\"_dbaa9e91-ae41-4c1a-9ce4-ec6a707e3868\"><tr><td></td><td class=\"c x893 y207b w849 h4d6\" colspan=\"2\"><div class=\"t m5c x1ae h332 y203e ff6 fsc2 fc0 sc0 ls0 ws0\">Servizi<span class=\"_ _8\"></span> d<span class=\"_ _0\"></span>i</div></td><td class=\"c x894 y207b w849 h4d6\"><div class=\"t m5c x1ae h332 y203e ff6 fsc2 fc0 sc0 ls0 ws0\">Servizi<span class=\"_ _8\"></span> d<span class=\"_ _0\"></span>i</div></td><td class=\"c x895 y207b w84a h4d6\"><div class=\"t m5c x1ae h332 y203e ff6 fsc2 fc0 sc0 ls0 ws0\">So<span class=\"_ _0\"></span>luzi<span class=\"_ _1\"></span>on<span class=\"_ _0\"></span>i<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x896 y207b w84b h4d6\"><div class=\"t m5c x1ae h332 y203e ff6 fsc2 fc0 sc0 ls0 ws0\">Rett<span class=\"_ _8\"></span>ifiche /<span class=\"_ _2b2\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x898 y207c w84c h4d6\" colspan=\"2\"><div class=\"t m5c x1ae h332 y203e ff6 fsc2 fc0 sc0 ls0 ws0\">assi<span class=\"_ _8\"></span>stenza al<span class=\"_ _2b2\"> </span></div><div class=\"t m5c x897 h332 y203e ff6 fsc2 fc0 sc0 ls0 ws0\">man<span class=\"_ _0\"></span>utenzion<span class=\"_ _2b2\"> </span></div></td><td class=\"c x895 y207c w84d h4d6\"><div class=\"t m5c x1ae h332 y203e ff6 fsc2 fc0 sc0 ls0 ws0\">So<span class=\"_ _0\"></span>ftwar<span class=\"_ _8\"></span>e<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x899 y207c w84e h4d6\"><div class=\"t m5c x1ae h332 y203e ff6 fsc2 fc0 sc0 ls0 ws0\">Ri<span class=\"_ _8\"></span>c<span class=\"_ _0\"></span>lassi<span class=\"_ _8\"></span>f<span class=\"_ _0\"></span>iche<span class=\"_ _2b2\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x89a y207d w84f h4d6\"><div class=\"t m5c x1ae h332 y203e ff6 fsc2 fc0 sc0 ls0 ws0\">vo<span class=\"_ _0\"></span>lo<span class=\"_ _2b2\"> </span></div></td><td class=\"c x89b y207d w850 h4d6\"><div class=\"t m5c x1ae h332 y203e ff6 fsc2 fc0 sc0 ls0 ws0\">e<span class=\"_ _2b2\"> </span></div></td><td class=\"c x89c y207d w851 h4d6\"><div class=\"t m5c x1ae h332 y203e ff6 fsc2 fc0 sc0 ls0 ws0\">AIM<span class=\"_ _2b2\"> </span></div></td><td class=\"c x837 y207e w205 h331\"><div class=\"t m5c x180 h332 y15a9 ff6 fsc2 fc0 sc0 ls0 ws0\">Alt<span class=\"_ _8\"></span>ri s<span class=\"_ _8\"></span>ettori<span class=\"_ _2b2\"> </span></div></td><td class=\"c x89e y207d w852 h4d6\" colspan=\"2\"><div class=\"t m5c x1ae h332 y203e ff6 fsc2 fc0 sc0 ls0 ws0\">co<span class=\"_ _0\"></span>ns.to<span class=\"_ _2b2\"> </span></div><div class=\"t m5c x89d h332 y203e ff6 fsc2 fc0 sc0 ls0 ws0\">Gr<span class=\"_ _8\"></span>up<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span> En<span class=\"_ _0\"></span>av<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y207f w853 h4d5\"><div class=\"t m5c x1ae h334 y1f6d ff4 fsc2 fc0 sc0 ls0 ws0\">Rica<span class=\"_ _0\"></span>vi ver<span class=\"_ _8\"></span>so<span class=\"_ _0\"></span> terzi<span class=\"_ _2b2\"> </span></div></td><td class=\"c x89f y207f w854 h4d5\"><div class=\"t m5c x1ae h334 y1f6d ff4 fsc2 fc0 sc0 ls0 ws0\">981.145<span class=\"_ _2b2\"> </span></div></td><td class=\"c x8a0 y207f w855 h4d5\"><div class=\"t m5c x1ae h334 y1f6d ff4 fsc2 fc0 sc0 ls0 ws0\">7.<span class=\"_ _0\"></span>900<span class=\"_ _2b2\"> </span></div></td><td class=\"c x8a1 y207f w856 h4d5\"><div class=\"t m5c x1ae h334 y1f6d ff4 fsc2 fc0 sc0 ls0 ws0\">20.198<span class=\"_ _2b2\"> </span></div></td><td class=\"c x8a2 y207f w857 h4d5\"><div class=\"t m5c x1ae h334 y1f6d ff4 fsc2 fc0 sc0 ls0 ws0\">2.071<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x8a3 y207f w858 h4d5\"><div class=\"t m5c x1ae h334 y1f6d ff4 fsc2 fc0 sc0 ls0 ws0\">1.<span class=\"_ _0\"></span>011.314<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y2080 w859 h4d5\"><div class=\"t m5c x1ae h334 y1f6d ff4 fsc2 fc0 sc0 ls0 ws0\">Rica<span class=\"_ _0\"></span>vi in<span class=\"_ _8\"></span>trasetto<span class=\"_ _0\"></span>riali<span class=\"_ _2b2\"> </span></div></td><td class=\"c x8a4 y2080 w857 h4d5\"><div class=\"t m5c x1ae h334 y1f6d ff4 fsc2 fc0 sc0 ls0 ws0\">9.213<span class=\"_ _2b2\"> </span></div></td><td class=\"c x8a5 y2080 w85a h4d5\"><div class=\"t m5c x1ae h334 y1f6d ff4 fsc2 fc0 sc0 ls0 ws0\">91.147<span class=\"_ _2b2\"> </span></div></td><td class=\"c x8a6 y2080 w855 h4d5\"><div class=\"t m5c x1ae h334 y1f6d ff4 fsc2 fc0 sc0 ls0 ws0\">5.<span class=\"_ _0\"></span>579<span class=\"_ _2b2\"> </span></div></td><td class=\"c x8a7 y2080 w85b h4d5\"><div class=\"t m5c x1ae h334 y1f6d ff4 fsc2 fc0 sc0 ls108 ws0\">147<span class=\"_ _2b2\"> </span></div></td><td class=\"c x8a8 y2080 w85c h4d5\"><div class=\"t m5c x1ae h334 y1f6d ff4 fsc2 fc0 sc0 ls0 ws0\">(<span class=\"_ _8\"></span>106.086)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x8a9 y2080 w85d h4d5\"><div class=\"t m5c x1ae h334 y1f6d ff4 fsc2 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y2081 w85e h4d6\"><div class=\"t m5c x1ae h332 y203e ff6 fsc2 fc0 sc0 ls0 ws0\">Totale r<span class=\"_ _8\"></span>icav<span class=\"_ _0\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x8aa y2081 w85f h4d6\"><div class=\"t m5c x1ae h332 y203e ff6 fsc2 fc0 sc0 ls0 ws0\">990.35<span class=\"_ _1\"></span>8<span class=\"_ _2b2\"> </span></div></td><td class=\"c x8ab y2081 w860 h4d6\"><div class=\"t m5c x1ae h332 y203e ff6 fsc2 fc0 sc0 ls0 ws0\">99.047<span class=\"_ _2b2\"> </span></div></td><td class=\"c x8ac y2081 w861 h4d6\"><div class=\"t m5c x1ae h332 y203e ff6 fsc2 fc0 sc0 ls0 ws0\">25.777<span class=\"_ _2b2\"> </span></div></td><td class=\"c x8ad y2081 w862 h4d6\"><div class=\"t m5c x1ae h332 y203e ff6 fsc2 fc0 sc0 ls0 ws0\">2.218</div></td><td class=\"c x8ae y2081 w863 h4d6\"><div class=\"t m5c x1ae h332 y203e ff6 fsc2 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>106.086)</div></td><td class=\"c x8af y2081 w864 h4d6\"><div class=\"t m5c x1ae h332 y203e ff6 fsc2 fc0 sc0 ls0 ws0\">1.011.314<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y2082 w865 h4d5\"><div class=\"t m5c x1ae h334 y1f6d ff4 fsc2 fc0 sc0 ls0 ws0\">Co<span class=\"_ _0\"></span>sti d<span class=\"_ _1\"></span>el p<span class=\"_ _8\"></span>erso<span class=\"_ _0\"></span>nale<span class=\"_ _2b2\"> </span></div></td><td class=\"c x8b0 y2082 w866 h4d5\"><div class=\"t m5c x1ae h334 y1f6d ff4 fsc2 fc0 sc0 ls0 ws0\">(<span class=\"_ _1\"></span>497.426)</div></td><td class=\"c x8b1 y2082 w867 h4d5\"><div class=\"t m5c x1ae h334 y1f6d ff4 fsc2 fc0 sc0 ls0 ws0\">(<span class=\"_ _8\"></span>60.983)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x8b2 y2082 w868 h4d5\"><div class=\"t m5c x1ae h334 y1f6d ff4 fsc2 fc0 sc0 ls0 ws0\">(9.877)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x8b3 y2082 w85d h4d5\"><div class=\"t m5c x1ae h334 y1f6d ff4 fsc2 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x8b4 y2082 w85d h4d5\"><div class=\"t m5c x1ae h334 y1f6d ff4 fsc2 fc0 sc0 ls0 ws0\">0</div></td><td class=\"c x8b5 y2082 w85c h4d5\"><div class=\"t m5c x1ae h334 y1f6d ff4 fsc2 fc0 sc0 ls0 ws0\">(<span class=\"_ _8\"></span>568.286)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y2083 w869 h4d5\"><div class=\"t m5c x1ae h334 y1f6d ff4 fsc2 fc0 sc0 ls0 ws0\">Al<span class=\"_ _8\"></span>tri co<span class=\"_ _0\"></span>sti n<span class=\"_ _8\"></span>etti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x8b6 y2083 w86a h4d5\"><div class=\"t m5c x1ae h334 y1f6d ff4 fsc2 fc0 sc0 ls0 ws0\">(1<span class=\"_ _8\"></span>98.<span class=\"_ _0\"></span>673)</div></td><td class=\"c x8b7 y2083 w867 h4d5\"><div class=\"t m5c x1ae h334 y1f6d ff4 fsc2 fc0 sc0 ls0 ws0\">(<span class=\"_ _8\"></span>24.215)</div></td><td class=\"c x8b8 y2083 w86b h4d5\"><div class=\"t m5c x1ae h334 y1f6d ff4 fsc2 fc0 sc0 ls0 ws0\">(11<span class=\"_ _1\"></span>.289)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x8b9 y2083 w86c h4d5\"><div class=\"t m5c x1ae h334 y1f6d ff4 fsc2 fc0 sc0 ls0 ws0\">(2.058)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x8ba y2083 w86d h4d5\"><div class=\"t m5c x1ae h334 y1f6d ff4 fsc2 fc0 sc0 ls0 ws0\">104.569</div></td><td class=\"c x8bb y2083 w866 h4d5\"><div class=\"t m5c x1ae h334 y1f6d ff4 fsc2 fc0 sc0 ls0 ws0\">(<span class=\"_ _1\"></span>131.666)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y2084 w86e h4d6\"><div class=\"t m5c x1ae h332 y203e ff6 fsc2 fc0 sc0 ls0 ws0\">Totale costi<span class=\"_ _8\"></span> o<span class=\"_ _0\"></span>perati<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x8bc y2084 w86f h4d6\"><div class=\"t m5c x1ae h332 y203e ff6 fsc2 fc0 sc0 ls0 ws0\">(696.099)</div></td><td class=\"c x8bd y2084 w870 h4d6\"><div class=\"t m5c x1ae h332 y203e ff6 fsc2 fc0 sc0 ls0 ws0\">(85.198)</div></td><td class=\"c x8be y2084 w871 h4d6\"><div class=\"t m5c x1ae h332 y203e ff6 fsc2 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>21.166)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x8bf y2084 w872 h4d6\"><div class=\"t m5c x1ae h332 y203e ff6 fsc2 fc0 sc0 ls0 ws0\">(2.<span class=\"_ _0\"></span>058)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x8c0 y2084 w873 h4d6\"><div class=\"t m5c x1ae h332 y203e ff6 fsc2 fc0 sc0 ls0 ws0\">104.569</div></td><td class=\"c x8c1 y2084 w863 h4d6\"><div class=\"t m5c x1ae h332 y203e ff6 fsc2 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>699.952)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y2085 w874 h4d5\"><div class=\"t m5c x1ae h334 y1f6d ff4 fsc2 fc0 sc0 ls0 ws0\">Am<span class=\"_ _8\"></span>mortamen<span class=\"_ _8\"></span>ti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x8c2 y2085 w875 h4d5\"><div class=\"t m5c x1ae h334 y1f6d ff4 fsc2 fc0 sc0 ls0 ws0\">(124.646)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x8c3 y2085 w868 h4d5\"><div class=\"t m5c x1ae h334 y1f6d ff4 fsc2 fc0 sc0 ls0 ws0\">(1.487)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x8c4 y2085 w876 h4d5\"><div class=\"t m5c x1ae h334 y1f6d ff4 fsc2 fc0 sc0 ls0 ws0\">(2<span class=\"_ _1\"></span>.342)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x8c5 y2085 w877 h4d5\"><div class=\"t m5c x1ae h334 y1f6d ff4 fsc2 fc0 sc0 ls0 ws0\">(938)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x8c6 y2085 w85b h4d5\"><div class=\"t m5c x1ae h334 y1f6d ff4 fsc2 fc0 sc0 ls108 ws0\">943</div></td><td class=\"c x8c7 y2085 w878 h4d5\"><div class=\"t m5c x1ae h334 y1f6d ff4 fsc2 fc0 sc0 ls0 ws0\">(12<span class=\"_ _8\"></span>8.<span class=\"_ _0\"></span>470)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y2086 w879 h4d5\"><div class=\"t m5c x1ae h334 y1f6d ff4 fsc2 fc0 sc0 ls0 ws0\">Svalu<span class=\"_ _8\"></span>ta<span class=\"_ _0\"></span>zioni e acc<span class=\"_ _0\"></span>antonamen<span class=\"_ _8\"></span>ti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x8c8 y2086 w87a h4d5\"><div class=\"t m5c x1ae h334 y1f6d ff4 fsc2 fc0 sc0 ls0 ws0\">(8.072)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x8c9 y2086 w87b h4d5\"><div class=\"t m5c x1ae h334 y1f6d ff4 fsc2 fc0 sc0 ls108 ws0\">34<span class=\"_ _2b2\"> </span></div></td><td class=\"c x8ca y2086 w87c h4d5\"><div class=\"t m5c x1ae h334 y1f6d ff4 fsc2 fc0 sc0 ls0 ws0\">(<span class=\"_ _8\"></span>304)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x8cb y2086 w87d h4d5\"><div class=\"t m5c x1ae h334 y1f6d ff4 fsc2 fc0 sc0 ls0 ws0\">(<span class=\"_ _8\"></span>43)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x8cc y2086 w868 h4d5\"><div class=\"t m5c x1ae h334 y1f6d ff4 fsc2 fc0 sc0 ls0 ws0\">(1.837)</div></td><td class=\"c x8cd y2086 w86b h4d5\"><div class=\"t m5c x1ae h334 y1f6d ff4 fsc2 fc0 sc0 ls0 ws0\">(<span class=\"_ _1\"></span>10.222)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y2087 w87e h4d6\"><div class=\"t m5c x1ae h332 y203e ff6 fsc2 fc0 sc0 ls0 ws0\">EBIT<span class=\"_ _2b2\"> </span></div></td><td class=\"c x8ce y2087 w87f h4d6\"><div class=\"t m5c x1ae h332 y203e ff6 fsc2 fc0 sc0 ls0 ws0\">161.54<span class=\"_ _8\"></span>1<span class=\"_ _2b2\"> </span></div></td><td class=\"c x8cf y2087 w880 h4d6\"><div class=\"t m5c x1ae h332 y203e ff6 fsc2 fc0 sc0 ls0 ws0\">12.39<span class=\"_ _1\"></span>6<span class=\"_ _2b2\"> </span></div></td><td class=\"c x8a6 y2087 w862 h4d6\"><div class=\"t m5c x1ae h332 y203e ff6 fsc2 fc0 sc0 ls0 ws0\">1.965<span class=\"_ _2b2\"> </span></div></td><td class=\"c x8d0 y2087 w881 h4d6\"><div class=\"t m5c x1ae h332 y203e ff6 fsc2 fc0 sc0 ls0 ws0\">(821)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x8d1 y2087 w882 h4d6\"><div class=\"t m5c x1ae h332 y203e ff6 fsc2 fc0 sc0 ls0 ws0\">(2.411)</div></td><td class=\"c x8d2 y2087 w883 h4d6\"><div class=\"t m5c x1ae h332 y203e ff6 fsc2 fc0 sc0 ls0 ws0\">172<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>670<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y2088 w884 h4d5\"><div class=\"t m5c x1ae h334 y1f6d ff4 fsc2 fc0 sc0 ls0 ws0\">Pr<span class=\"_ _8\"></span>o<span class=\"_ _0\"></span>venti/(<span class=\"_ _8\"></span>o<span class=\"_ _0\"></span>ner<span class=\"_ _8\"></span>i) finanz<span class=\"_ _8\"></span>ia<span class=\"_ _0\"></span>ri<span class=\"_ _2b2\"> </span></div></td><td class=\"c x8d3 y2088 w867 h4d5\"><div class=\"t m5c x1ae h334 y1f6d ff4 fsc2 fc0 sc0 ls0 ws0\">(<span class=\"_ _8\"></span>10.337)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x8d4 y2088 w885 h4d5\"><div class=\"t m5c x1ae h334 y1f6d ff4 fsc2 fc0 sc0 ls0 ws0\">(424<span class=\"_ _1\"></span>)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x8d5 y2088 w885 h4d5\"><div class=\"t m5c x1ae h334 y1f6d ff4 fsc2 fc0 sc0 ls0 ws0\">(369<span class=\"_ _1\"></span>)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x8d6 y2088 w885 h4d5\"><div class=\"t m5c x1ae h334 y1f6d ff4 fsc2 fc0 sc0 ls0 ws0\">(105<span class=\"_ _1\"></span>)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x8d7 y2088 w886 h4d5\"><div class=\"t m5c x1ae h334 y1f6d ff4 fsc2 fc0 sc0 ls0 ws0\">(2<span class=\"_ _1\"></span>)</div></td><td class=\"c x8d8 y2088 w86b h4d5\"><div class=\"t m5c x1ae h334 y1f6d ff4 fsc2 fc0 sc0 ls0 ws0\">(1<span class=\"_ _1\"></span>1.237)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y2089 w887 h4d6\"><div class=\"t m5c x1ae h332 y203e ff6 fsc2 fc0 sc0 ls0 ws0\">Util<span class=\"_ _8\"></span>e/(<span class=\"_ _0\"></span>Perdita) ante i<span class=\"_ _1\"></span>mp<span class=\"_ _0\"></span>oste<span class=\"_ _2b2\"> </span></div></td><td class=\"c x8d9 y2089 w873 h4d6\"><div class=\"t m5c x1ae h332 y203e ff6 fsc2 fc0 sc0 ls0 ws0\">151.204<span class=\"_ _2b2\"> </span></div></td><td class=\"c x8da y2089 w860 h4d6\"><div class=\"t m5c x1ae h332 y203e ff6 fsc2 fc0 sc0 ls0 ws0\">11.972<span class=\"_ _2b2\"> </span></div></td><td class=\"c x8db y2089 w862 h4d6\"><div class=\"t m5c x1ae h332 y203e ff6 fsc2 fc0 sc0 ls0 ws0\">1.596<span class=\"_ _2b2\"> </span></div></td><td class=\"c x8dc y2089 w888 h4d6\"><div class=\"t m5c x1ae h332 y203e ff6 fsc2 fc0 sc0 ls0 ws0\">(926)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x8dd y2089 w889 h4d6\"><div class=\"t m5c x1ae h332 y203e ff6 fsc2 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>2.413)</div></td><td class=\"c x8de y2089 w85f h4d6\"><div class=\"t m5c x1ae h332 y203e ff6 fsc2 fc0 sc0 ls0 ws0\">16<span class=\"_ _1\"></span>1.433<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y208a w88a h4d5\"><div class=\"t m5c x1ae h334 y1f6d ff4 fsc2 fc0 sc0 ls0 ws0\">Imposte<span class=\"_ _2b2\"> </span></div></td><td class=\"c x8df y208a w88b h4d5\"><div class=\"t m5c x1ae h334 y1f6d ff4 fsc2 fc0 sc0 ls0 ws0\">(4<span class=\"_ _8\"></span>4.<span class=\"_ _0\"></span>007)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x8e0 y208a w88c h4d5\"><div class=\"t m5c x1ae h334 y1f6d ff4 fsc2 fc0 sc0 ls0 ws0\">(3<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>446)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x8d5 y208a w885 h4d5\"><div class=\"t m5c x1ae h334 y1f6d ff4 fsc2 fc0 sc0 ls0 ws0\">(509<span class=\"_ _1\"></span>)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x8d6 y208a w885 h4d5\"><div class=\"t m5c x1ae h334 y1f6d ff4 fsc2 fc0 sc0 ls0 ws0\">(905<span class=\"_ _1\"></span>)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x8e1 y208a w85b h4d5\"><div class=\"t m5c x1ae h334 y1f6d ff4 fsc2 fc0 sc0 ls108 ws0\">144</div></td><td class=\"c x8e2 y208a w88d h4d5\"><div class=\"t m5c x1ae h334 y1f6d ff4 fsc2 fc0 sc0 ls0 ws0\">(48<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>723)<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x837 y208b w205 h336\"><div class=\"t m5c xc3 h332 y15bc ff6 fsc2 fc0 sc0 ls0 ws0\">Util<span class=\"_ _8\"></span>e/(<span class=\"_ _0\"></span>Perdita) dell<span class=\"_ _8\"></span>'eser<span class=\"_ _1\"></span>cizi<span class=\"_ _8\"></span>o<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>soli<span class=\"_ _8\"></span>d<span class=\"_ _0\"></span>ato<span class=\"_ _2b2\"> </span></div></td><td class=\"c x8e3 y208d w85f h4ff\"><div class=\"t m5c x1ae h332 y208c ff6 fsc2 fc0 sc0 ls0 ws0\">107.19<span class=\"_ _1\"></span>7<span class=\"_ _2b2\"> </span></div></td><td class=\"c x8e4 y208d w862 h4ff\"><div class=\"t m5c x1ae h332 y208c ff6 fsc2 fc0 sc0 ls0 ws0\">8.526<span class=\"_ _2b2\"> </span></div></td><td class=\"c x8e5 y208d w862 h4ff\"><div class=\"t m5c x1ae h332 y208c ff6 fsc2 fc0 sc0 ls0 ws0\">1.087<span class=\"_ _2b2\"> </span></div></td><td class=\"c x8e6 y208d w872 h4ff\"><div class=\"t m5c x1ae h332 y208c ff6 fsc2 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>1.831)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x8e7 y208d w88e h4ff\"><div class=\"t m5c x1ae h332 y208c ff6 fsc2 fc0 sc0 ls0 ws0\">(2.269)</div></td><td class=\"c x8e8 y208d w85f h4ff\"><div class=\"t m5c x1ae h332 y208c ff6 fsc2 fc0 sc0 ls0 ws0\">112<span class=\"_ _1\"></span>.710<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y208e w88f h4ff\"><div class=\"t m5c x1ae h332 y208c ff6 fsc2 fc0 sc0 ls0 ws0\">Totale At<span class=\"_ _8\"></span>tivit<span class=\"_ _1\"></span>\u00e0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x8e9 y208e w890 h4ff\"><div class=\"t m5c x1ae h332 y208c ff6 fsc2 fc0 sc0 ls0 ws0\">2.353.302</div></td><td class=\"c x8ea y208e w891 h4ff\"><div class=\"t m5c x1ae h332 y208c ff6 fsc2 fc0 sc0 ls0 ws0\">125.070<span class=\"_ _2b2\"> </span></div></td><td class=\"c x8eb y208e w861 h4ff\"><div class=\"t m5c x1ae h332 y208c ff6 fsc2 fc0 sc0 ls0 ws0\">38.258<span class=\"_ _2b2\"> </span></div></td><td class=\"c x8ec y208e w861 h4ff\"><div class=\"t m5c x1ae h332 y208c ff6 fsc2 fc0 sc0 ls0 ws0\">80.874</div></td><td class=\"c x8ed y208e w892 h4ff\"><div class=\"t m5c x1ae h332 y208c ff6 fsc2 fc0 sc0 ls0 ws0\">(262.075)</div></td><td class=\"c x8ee y208e w864 h4ff\"><div class=\"t m5c x1ae h332 y208c ff6 fsc2 fc0 sc0 ls0 ws0\">2.335.429<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y208f w893 h4ff\"><div class=\"t m5c x1ae h332 y208c ff6 fsc2 fc0 sc0 ls0 ws0\">Totale Passi<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>it<span class=\"_ _1\"></span>\u00e0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x8ef y208f w894 h4ff\"><div class=\"t m5c x1ae h332 y208c ff6 fsc2 fc0 sc0 ls0 ws0\">1.179.47<span class=\"_ _1\"></span>5<span class=\"_ _2b2\"> </span></div></td><td class=\"c x8f0 y208f w861 h4ff\"><div class=\"t m5c x1ae h332 y208c ff6 fsc2 fc0 sc0 ls0 ws0\">54.607<span class=\"_ _2b2\"> </span></div></td><td class=\"c x8f1 y208f w861 h4ff\"><div class=\"t m5c x1ae h332 y208c ff6 fsc2 fc0 sc0 ls0 ws0\">25.743<span class=\"_ _2b2\"> </span></div></td><td class=\"c x8f2 y208f w895 h4ff\"><div class=\"t m5c x1ae h332 y208c ff6 fsc2 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>0.199</div></td><td class=\"c x8f3 y208f w892 h4ff\"><div class=\"t m5c x1ae h332 y208c ff6 fsc2 fc0 sc0 ls0 ws0\">(153.328)</div></td><td class=\"c x8f4 y208f w864 h4ff\"><div class=\"t m5c x1ae h332 y208c ff6 fsc2 fc0 sc0 ls0 ws0\">1.116.696<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y2090 w896 h4ff\"><div class=\"t m5c x1ae h332 y208c ff6 fsc2 fc0 sc0 ls0 ws0\">Ind<span class=\"_ _0\"></span>ebitamento Finanziar<span class=\"_ _8\"></span>io Netto<span class=\"_ _2b2\"> </span></div></td><td class=\"c x8f5 y2090 w86f h4ff\"><div class=\"t m5c x1ae h332 y208c ff6 fsc2 fc0 sc0 ls0 ws0\">(327.699)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x8f6 y2090 w862 h4ff\"><div class=\"t m5c x1ae h332 y208c ff6 fsc2 fc0 sc0 ls0 ws0\">2.138<span class=\"_ _2b2\"> </span></div></td><td class=\"c x8f7 y2090 w872 h4ff\"><div class=\"t m5c x1ae h332 y208c ff6 fsc2 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>1.870)<span class=\"_ _2b2\"> </span></div></td><td class=\"c x8a2 y2090 w862 h4ff\"><div class=\"t m5c x1ae h332 y208c ff6 fsc2 fc0 sc0 ls0 ws0\">5.158<span class=\"_ _2b2\"> </span></div></td><td class=\"c x8f8 y2090 w85d h4ff\"><div class=\"t m5c x1ae h332 y208c ff6 fsc2 fc0 sc0 ls0 ws0\">0</div></td><td class=\"c x8f9 y2090 w897 h4ff\"><div class=\"t m5c x1ae h332 y208c ff6 fsc2 fc0 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>322.273<span class=\"_ _8\"></span>)<span class=\"_ _2b2\"> </span></div></td></tr></table></div><div class=\"c w205 h336 gs35\"><div class=\"t m5c x176 h338 y15c3 ff12 fsc3 fc0 sc0 ls0 ws0\">(mi<span class=\"_ _0\"></span>gli<span class=\"_ _0\"></span>aia di <span class=\"_ _0\"></span>euro)</div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-605": {
   "value": "33.<span class=\"ffa ls0\"> <span class=\"_ _113\"> </span><span class=\"ff3\">Parti corr<span class=\"_ _0\"></span>elate  </span></span>Le <span class=\"_ _0\"></span>parti <span class=\"_ _0\"></span>correlate <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>ENAV, <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>state <span class=\"_ _6\"></span><span class=\"ff7\">identifi<span class=\"_ _1\"></span>cate <span class=\"_ _0\"></span>secondo <span class=\"_ _0\"></span>quanto <span class=\"_ _0\"></span>previsto dallo <span class=\"_ _0\"></span>IAS <span class=\"_ _0\"></span>24<span class=\"_ _0\"></span> \u201c<span class=\"_ _0\"></span><span class=\"ff3\">Inf<span class=\"_ _0\"></span>ormati<span class=\"_ _8\"></span>va </span></span>di <span class=\"_ _c\"></span>bilancio <span class=\"_ _6\"></span>sulle <span class=\"_ _c\"></span>ope<span class=\"_ _8\"></span>razioni <span class=\"_ _c\"></span>con <span class=\"_ _c\"></span>parti <span class=\"_ _6\"></span>correlate\u201d, <span class=\"_ _6\"></span>riguardano <span class=\"_ _c\"></span>operazioni<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>effettuate <span class=\"_ _6\"></span>nell\u2019interesse <span class=\"_ _6\"></span>d<span class=\"_ _0\"></span><span class=\"ff3\">e<span class=\"_ _0\"></span>l <span class=\"_ _c\"></span>Grup<span class=\"_ _1\"></span>po <span class=\"_ _6\"></span>e </span>fanno <span class=\"_ _0\"></span>parte <span class=\"_ _0\"></span>della <span class=\"_ _6\"></span>ordinaria ges<span class=\"_ _0\"></span>tione <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>golate, <span class=\"_ _0\"></span>ove <span class=\"_ _0\"></span>non <span class=\"_ _6\"></span>diversam<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nte <span class=\"_ _0\"></span>indicato, <span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>condizioni di <span class=\"_ _6\"></span>mercato. In <span class=\"_ _8\"></span>data <span class=\"_ _8\"></span>17 <span class=\"_ _8\"></span>marzo <span class=\"_ _8\"></span>2025, <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>Consiglio <span class=\"_ _8\"></span>di <span class=\"_ _1\"></span>Amministrazione <span class=\"_ _16\"></span>de<span class=\"_ _0\"></span>lla <span class=\"_ _8\"></span>Capogruppo <span class=\"_ _8\"></span>ha <span class=\"_ _8\"></span>approvato, <span class=\"_ _8\"></span>previo <span class=\"_ _8\"></span>pare<span class=\"_ _1\"></span>re <span class=\"_ _8\"></span>favorevole del <span class=\"_ _0\"></span>Comitato Controllo e <span class=\"_ _0\"></span>Rischi e Parti <span class=\"_ _0\"></span>Correlate, <span class=\"_ _0\"></span>la nuova <span class=\"ff2\">Procedura <span class=\"_ _0\"></span>per la <span class=\"_ _0\"></span>disciplina delle operazioni con parti </span>correlate<span class=\"ff3\"> <span class=\"_ _c\"></span><span class=\"ff7\">che <span class=\"_ _c\"></span>re<span class=\"_ _0\"></span>cepisce <span class=\"_ _c\"></span>l\u2019emendamento<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>al <span class=\"_ _c\"></span>Regolamento <span class=\"_ _c\"></span>Parti <span class=\"_ _d\"></span>Correlate <span class=\"_ _c\"></span>attuato <span class=\"_ _c\"></span>da <span class=\"_ _d\"></span>CONSOB <span class=\"_ _c\"></span>con <span class=\"_ _d\"></span>Delibera <span class=\"_ _c\"></span>n. </span></span>21624 del 1<span class=\"_ _0\"></span>0 dicembre 2020 <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>attuazione della delega contenuta nel <span class=\"_ _0\"></span>novellato art. <span class=\"_ _0\"></span>2391<span class=\"_ _0\"></span>-bis del <span class=\"_ _0\"></span>Codice <span class=\"_ _0\"></span>Civile<span class=\"_ _8\"></span>. Tale <span class=\"_ _8\"></span>pr<span class=\"_ _0\"></span>ocedura <span class=\"_ _8\"></span>\u00e8 reda<span class=\"_ _8\"></span>tta in <span class=\"_ _8\"></span>conformit\u00e0 a<span class=\"_ _8\"></span>l suddetto a<span class=\"_ _8\"></span>rticolo del <span class=\"_ _8\"></span>codice ci<span class=\"_ _1\"></span>vile <span class=\"_ _8\"></span>e in <span class=\"_ _1\"></span>ottemperanza<span class=\"_ _8\"></span> ai <span class=\"_ _1\"></span>principi <span class=\"_ _8\"></span>dettati dal <span class=\"ff2\">Regolamento recante<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>disposizioni in materia di operazi<span class=\"_ _1\"></span>oni con parti correlate<span class=\"ff3\"> <span class=\"_ _0\"></span>di cui alla delibera CONSOB n. </span></span>17221 del 12 <span class=\"_ _1\"></span>marzo 2010 <span class=\"_ _1\"></span>e successive modi<span class=\"_ _8\"></span>fiche e integrazioni. Nelle <span class=\"_ _1\"></span>tabelle <span class=\"_ _8\"></span>seguenti <span class=\"_ _1\"></span>sono <span class=\"_ _8\"></span>riportati i <span class=\"_ _8\"></span>saldi <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>conomici <span class=\"_ _8\"></span>e pat<span class=\"_ _8\"></span>rimon<span class=\"_ _0\"></span>iali <span class=\"_ _8\"></span>derivanti <span class=\"_ _8\"></span>dai rapporti <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>G<span class=\"_ _0\"></span>ruppo <span class=\"_ _8\"></span>con enti<span class=\"_ _1\"></span>t\u00e0 correlate esterne al <span class=\"_ _0\"></span>Gruppo, inclusi quelli relativi agli amministratori, ai sindaci e ai <span class=\"_ _0\"></span>dirigenti con resp<span class=\"_ _0\"></span>onsabil<span class=\"_ _1\"></span>it\u00e0 strategiche risp<span class=\"_ _1\"></span>ettivamente per gli<span class=\"_ _1\"></span> esercizi 20<span class=\"_ _1\"></span>24 e 2023. La <span class=\"_ _4\"> </span>natura <span class=\"_ _4\"> </span>dei  principali <span class=\"_ _4\"> </span>rapporti  sopra <span class=\"_ _4\"> </span>riportati  con <span class=\"_ _4\"> </span>entit\u00e0 <span class=\"_ _4\"> </span>correlate  esterne, <span class=\"_ _4\"> </span>intesi  per <span class=\"_ _4\"> </span>tali <span class=\"_ _4\"> </span>il <span class=\"_ _4\"> </span>Ministero<span class=\"_ _2b2\"> </span>dell\u2019Economia <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>Finanze <span class=\"_ _8\"></span>(MEF) <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>Ministero <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>Infrastrutture <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>Trasporti <span class=\"_ _8\"></span>(MIT) <span class=\"_ _8\"></span>e <span class=\"_ _1\"></span>le <span class=\"_ _8\"></span><span class=\"ff3\">entit\u00e0 <span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>ottopo<span class=\"_ _1\"></span>ste<span class=\"_ _2b2\"> </span></span>al controllo del MEF \u00e8 <span class=\"_ _0\"></span>di seguito rappresentata oltre che dettaglia<span class=\"_ _1\"></span>tamente descritta<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>al commento delle singole<span class=\"_ _2b2\"> </span>voci di bilancio n<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>lla nota illustrati<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>a:<span class=\"_ _2b2\"> </span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff3\">i <span class=\"_ _0\"></span>rapporti <span class=\"_ _0\"></span>con il <span class=\"_ _0\"></span>MEF <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>riferi<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>cono <span class=\"_ _0\"></span>principalm<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nte a <span class=\"_ _0\"></span>rapporti di <span class=\"_ _0\"></span>credito <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>ricavo per <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>rimborso delle <span class=\"_ _0\"></span>tariffe<span class=\"_ _2b2\"> </span></span></span>relative <span class=\"_ _c\"></span>ai <span class=\"_ _c\"></span>servizi <span class=\"_ _c\"></span>erogati <span class=\"_ _c\"></span>dalla <span class=\"_ _c\"></span>Capogruppo <span class=\"_ _c\"></span>in <span class=\"_ _c\"></span>regime <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>esenzione <span class=\"_ _c\"></span>e <span class=\"_ _d\"></span>che <span class=\"_ _c\"></span>sono <span class=\"_ _c\"></span>posti <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>carico <span class=\"_ _d\"></span>del <span class=\"_ _c\"></span>MEF <span class=\"_ _c\"></span>in<span class=\"_ _2b2\"> </span>conformit\u00e0 <span class=\"_ _4d\"> </span>a<span class=\"ls5\">lle</span> <span class=\"_ _7\"> </span>normative <span class=\"_ _4d\"> </span>europee <span class=\"_ _4d\"> </span>e <span class=\"_ _7\"> </span>italia<span class=\"_ _1\"></span>ne, <span class=\"_ _b\"> </span>oltre <span class=\"_ _4d\"> </span>a <span class=\"_ _7\"> </span>posizioni <span class=\"_ _4d\"> </span>di <span class=\"_ _b\"> </span>debito <span class=\"_ _b\"> </span>per <span class=\"_ _b\"> </span>gli <span class=\"_ _4d\"> </span>importi <span class=\"_ _b\"> </span>incassati <span class=\"_ _4d\"> </span>dalla<span class=\"_ _2b2\"> </span>Capogruppo <span class=\"_ _8\"></span>e r<span class=\"_ _1\"></span>elative <span class=\"_ _8\"></span>alle <span class=\"_ _8\"></span>qu<span class=\"_ _0\"></span>ote <span class=\"_ _8\"></span>di compet<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nza <span class=\"_ _8\"></span>dell\u2019Aeronautica <span class=\"_ _8\"></span>Militare <span class=\"_ _8\"></span>Italiana per<span class=\"_ _1\"></span> le<span class=\"_ _8\"></span> tariffe <span class=\"_ _8\"></span>di rotta<span class=\"_ _8\"></span>. Tale<span class=\"_ _2b2\"> </span>debito, <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>valle <span class=\"_ _c\"></span>dell\u2019approvazi<span class=\"_ _1\"></span>one <span class=\"_ _c\"></span>del <span class=\"_ _d\"></span>Bilancio <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>Ese<span class=\"ff3\">rcizio <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>ENAV, <span class=\"_ _c\"></span>viene <span class=\"_ _c\"></span>posto <span class=\"_ _c\"></span>in <span class=\"_ _d\"></span>compensazion<span class=\"_ _1\"></span>e <span class=\"_ _c\"></span>con <span class=\"_ _c\"></span>la<span class=\"_ _2b2\"> </span></span>posizione crediti<span class=\"_ _8\"></span>zia; \u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff3\">i <span class=\"_ _c\"></span>rapporti <span class=\"_ _c\"></span>co<span class=\"_ _8\"></span>n <span class=\"_ _c\"></span>il <span class=\"_ _c\"></span>Ministero <span class=\"_ _6\"></span>delle <span class=\"_ _c\"></span>Infrastrutt<span class=\"_ _8\"></span>ure <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>dei <span class=\"_ _6\"></span>Trasporti, <span class=\"_ _c\"></span>si <span class=\"_ _6\"></span>riferiscono <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>ra<span class=\"_ _8\"></span>pporti <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>credito <span class=\"_ _6\"></span>e <span class=\"_ _c\"></span>ricavo<span class=\"_ _2b2\"> </span></span></span>derivanti <span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>ia da<span class=\"_ _8\"></span> un contribu<span class=\"_ _8\"></span>to in conto <span class=\"_ _8\"></span>esercizio final<span class=\"_ _1\"></span>izzato <span class=\"_ _1\"></span>a comp<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nsare i<span class=\"_ _1\"></span> costi<span class=\"_ _1\"></span> so<span class=\"_ _1\"></span>stenuti dal<span class=\"_ _1\"></span>la Capog<span class=\"_ _8\"></span>ruppo<span class=\"_ _2b2\"> </span>per garantire la <span class=\"_ _0\"></span>sicurezza dei pro<span class=\"_ _0\"></span><span class=\"ff7\">pri impianti e <span class=\"_ _0\"></span>la sicurezza operativa ai sensi <span class=\"_ _0\"></span>di quanto previsto dall\u2019art. <span class=\"_ _0\"></span>11<span class=\"_ _2b2\"> </span></span>septies <span class=\"_ _7\"> </span>della <span class=\"_ _7\"> </span>Legge  2<span class=\"_ _1\"></span>48/2005, <span class=\"_ _b\"> </span>da  crediti <span class=\"_ _7\"> </span>per <span class=\"_ _7\"> </span>contributi <span class=\"_ _7\"> </span>in  co<span class=\"_ _1\"></span>nto  impia<span class=\"_ _8\"></span>nti  PON <span class=\"_ _b\"> </span>Trasporti <span class=\"_ _7\"> </span>sulla  base <span class=\"_ _b\"> </span>di<span class=\"_ _2b2\"> </span>convenzioni stip<span class=\"_ _8\"></span>ulate tra le parti e a <span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>alle della r<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>gistra<span class=\"_ _8\"></span>zione<span class=\"_ _0\"></span> delle <span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>tesse da parte della<span class=\"_ _1\"></span> Corte dei Conti<span class=\"_ _1\"></span> e da<span class=\"_ _2b2\"> </span>crediti <span class=\"_ _d\"></span>per <span class=\"_ _d\"></span>progetti <span class=\"_ _c\"></span>f<span class=\"_ _0\"></span>inanzia<span class=\"_ _8\"></span>ti <span class=\"_ _4d\"> </span>in <span class=\"_ _d\"></span>ambito <span class=\"_ _d\"></span>PNRR <span class=\"_ _d\"></span>come <span class=\"_ _d\"></span>da <span class=\"_ _d\"></span>convenzioni <span class=\"_ _d\"></span>stipulate <span class=\"_ _d\"></span>tra<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>le <span class=\"_ _4d\"> </span>parti. <span class=\"_ _d\"></span>Tali <span class=\"_ _d\"></span>contributi<table class=\"s w898 h53e\" id=\"_e15f4db8-660d-46ef-b796-f99b77550669\"><tr><td></td><td class=\"c x8fa y2091 w20a h33f\"><div class=\"t m5d x11d h33a y15e5 ff6 fsc4 fc0 sc0 ls0 ws0\">Sa<span class=\"_ _0\"></span>ldo al 3<span class=\"_ _1\"></span>1.12.202<span class=\"_ _1\"></span>4<span class=\"_ _2b2\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x8fb y2093 w899 h4fa\"><div class=\"t m5d x1ae h33c y2092 ff4 fsc4 fc0 sc0 ls0 ws0\">Credi<span class=\"_ _8\"></span>ti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x8fc y2093 w89a h4fa\"><div class=\"t m5d x1ae h33c y2092 ff4 fsc4 fc0 sc0 ls0 ws0\">Deb<span class=\"_ _8\"></span>iti<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x8fd y2094 w89b h4fa\"><div class=\"t m5d x1ae h33c y2092 ff4 fsc4 fc0 sc0 ls0 ws0\">Co<span class=\"_ _0\"></span>sti p<span class=\"_ _1\"></span>er b<span class=\"_ _8\"></span>eni<span class=\"_ _2b2\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x8fe y2095 w89c h4fa\"><div class=\"t m5d x1ae h33c y2092 ff4 fsc4 fc0 sc0 ls0 ws0\">co<span class=\"_ _0\"></span>mm<span class=\"_ _8\"></span>erc<span class=\"_ _0\"></span>iali e</div></td><td class=\"c x8ff y2095 w89c h4fa\" colspan=\"2\"><div class=\"t m5d x1ae h33c y2092 ff4 fsc4 fc0 sc0 ls0 ws0\">co<span class=\"_ _0\"></span>mm<span class=\"_ _8\"></span>erc<span class=\"_ _0\"></span>iali e</div></td><td class=\"c x900 y2095 w89d h4fa\"><div class=\"t m5d x1ae h33c y2092 ff4 fsc4 fc0 sc0 ls0 ws0\">Rica<span class=\"_ _0\"></span>vi e altri</div></td><td class=\"c x901 y2096 w89e h4fa\"><div class=\"t m5d x1ae h33c y2092 ff4 fsc4 fc0 sc0 ls0 ws0\">e serv<span class=\"_ _8\"></span>izi e altri</div></td><td class=\"c x902 y2095 w89f h4fa\"><div class=\"t m5d x1ae h33c y2092 ff4 fsc4 fc0 sc0 ls0 ws0\">Co<span class=\"_ _0\"></span>sti g<span class=\"_ _1\"></span>od.to<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td class=\"c x903 y2097 w8a0 h4fa\"><div class=\"t m5d x1ae h33c y2092 ff4 fsc4 fc0 sc0 ls0 ws0\">altre attivit\u00e0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x905 y2097 w8a1 h4fa\" colspan=\"2\"><div class=\"t m5d x1ae h33c y2092 ff4 fsc4 fc0 sc0 ls0 ws0\">altre p<span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>ssivit\u00e0<span class=\"_ _2b2\"> </span></div><div class=\"t m5d x904 h33c y2092 ff4 fsc4 fc0 sc0 ls0 ws0\">ricavi operativi<span class=\"_ _2b2\"> </span></div></td><td class=\"c x906 y2098 w8a2 h4fa\"><div class=\"t m5d x1ae h33c y2092 ff4 fsc4 fc0 sc0 ls0 ws0\">co<span class=\"_ _0\"></span>sti oper</div></td><td class=\"c x907 y2097 w8a3 h4fa\"><div class=\"t m5d x1ae h33c y2092 ff4 fsc4 fc0 sc0 ls0 ws0\">ben<span class=\"_ _8\"></span>i d<span class=\"_ _8\"></span>i terzi<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y2099 w207 h339\"><div class=\"t m5d xe7 h33a y15c8 ff6 fsc4 fc0 sc0 ls0 ws0\">Denominazione<span class=\"_ _2b2\"> </span></div></td><td class=\"c x908 y209a w8a4 h4fa\"><div class=\"t m5d x1ae h33c y2092 ff4 fsc4 fc0 sc0 ls0 ws0\">co<span class=\"_ _0\"></span>rren<span class=\"_ _8\"></span>ti  e n<span class=\"_ _8\"></span>o<span class=\"_ _0\"></span>n<span class=\"_ _2b2\"> </span></div></td><td class=\"c x909 y209a w8a5 h4fa\"><div class=\"t m5d x1ae h33c y2092 ff4 fsc4 fc0 sc0 ls0 ws0\">co<span class=\"_ _0\"></span>rren<span class=\"_ _8\"></span>ti<span class=\"_ _2b2\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x1af y209b w8a6 h502\"><div class=\"t m5d x1ae h33a y1f59 ff6 fsc4 fc0 sc0 ls0 ws0\">Co<span class=\"_ _0\"></span>rr<span class=\"_ _8\"></span>elate e<span class=\"_ _1\"></span>ste<span class=\"_ _1\"></span>rne<span class=\"_ _2b2\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1af y209c w8a7 h4fa\"><div class=\"t m5d x1ae h33c y2092 ff4 fsc4 fc0 sc0 ls0 ws0\">Mi<span class=\"_ _8\"></span>n. dell'Eco<span class=\"_ _0\"></span>nomia e d<span class=\"_ _8\"></span>elle Fi<span class=\"_ _1\"></span>nan<span class=\"_ _1\"></span>ze<span class=\"_ _2b2\"> </span></div></td><td class=\"c x478 y209d w8a8 h4fa\"><div class=\"t m5d x1ae h33c y2092 ff4 fsc4 fc0 sc0 ls0 ws0\">10.890<span class=\"_ _2b2\"> </span></div></td><td class=\"c x90a y209d w8a9 h4fa\"><div class=\"t m5d x1ae h33c y2092 ff4 fsc4 fc0 sc0 ls109 ws0\">61.325<span class=\"_ _2b2\"> </span></div></td><td class=\"c x90b y209d w8a8 h4fa\"><div class=\"t m5d x1ae h33c y2092 ff4 fsc4 fc0 sc0 ls0 ws0\">10.879<span class=\"_ _2b2\"> </span></div></td><td class=\"c x90c y209d w8aa h4fa\"><div class=\"t m5d x1ae h33c y2092 ff4 fsc4 fc0 sc0 ls10a ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x90d y209d w8ab h4fa\"><div class=\"t m5d x1ae h33c y2092 ff4 fsc4 fc0 sc0 ls10a ws0\">0<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y2099 w207 h339\"><div class=\"t m5d xe7 h33c y15d5 ff4 fsc4 fc0 sc0 ls0 ws0\">Mi<span class=\"_ _8\"></span>n. delle Infrastru<span class=\"_ _8\"></span>ttur<span class=\"_ _8\"></span>e e dei Tr<span class=\"_ _1\"></span>asporti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x478 y209e w8a8 h4fa\"><div class=\"t m5d x1ae h33c y2092 ff4 fsc4 fc0 sc0 ls0 ws0\">30.936<span class=\"_ _2b2\"> </span></div></td><td class=\"c x90e y209e w8aa h4fa\"><div class=\"t m5d x1ae h33c y2092 ff4 fsc4 fc0 sc0 ls10a ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x90f y209e w8ac h4fa\"><div class=\"t m5d x1ae h33c y2092 ff4 fsc4 fc0 sc0 ls109 ws0\">35.<span class=\"_ _0\"></span>770<span class=\"_ _2b2\"> </span></div></td><td class=\"c x910 y209e w8aa h4fa\"><div class=\"t m5d x1ae h33c y2092 ff4 fsc4 fc0 sc0 ls10a ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x911 y209e w8aa h4fa\"><div class=\"t m5d x1ae h33c y2092 ff4 fsc4 fc0 sc0 ls10a ws0\">0<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y2099 w207 h339\"><div class=\"t m5d xe7 h33c y15d7 ff4 fsc4 fc0 sc0 ls0 ws0\">Gr<span class=\"_ _8\"></span>up<span class=\"_ _8\"></span>po E<span class=\"_ _0\"></span>nel<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7f8 y209f w8ab h4fa\"><div class=\"t m5d x1ae h33c y2092 ff4 fsc4 fc0 sc0 ls10a ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x912 y209f w8ad h4fa\"><div class=\"t m5d x1ae h33c y2092 ff4 fsc4 fc0 sc0 ls109 ws0\">340<span class=\"_ _2b2\"> </span></div></td><td class=\"c x913 y209f w8aa h4fa\"><div class=\"t m5d x1ae h33c y2092 ff4 fsc4 fc0 sc0 ls10a ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x914 y209f w8ae h4fa\"><div class=\"t m5d x1ae h33c y2092 ff4 fsc4 fc0 sc0 ls109 ws0\">3.<span class=\"_ _0\"></span>050<span class=\"_ _2b2\"> </span></div></td><td class=\"c x915 y209f w8aa h4fa\"><div class=\"t m5d x1ae h33c y2092 ff4 fsc4 fc0 sc0 ls10a ws0\">0<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y2099 w207 h339\"><div class=\"t m5d xe7 h33c y15d9 ff4 fsc4 fc0 sc0 ls0 ws0\">Gr<span class=\"_ _8\"></span>up<span class=\"_ _8\"></span>po L<span class=\"_ _0\"></span>eo<span class=\"_ _0\"></span>nard<span class=\"_ _8\"></span>o<span class=\"_ _2b2\"> </span></div></td><td class=\"c x916 y20a0 w8af h4fa\"><div class=\"t m5d x1ae h33c y2092 ff4 fsc4 fc0 sc0 ls10a ws0\">505<span class=\"_ _2b2\"> </span></div></td><td class=\"c x917 y20a0 w8b0 h4fa\"><div class=\"t m5d x1ae h33c y2092 ff4 fsc4 fc0 sc0 ls109 ws0\">11.<span class=\"_ _0\"></span>522<span class=\"_ _2b2\"> </span></div></td><td class=\"c x918 y20a0 w8b1 h4fa\"><div class=\"t m5d x1ae h33c y2092 ff4 fsc4 fc0 sc0 ls109 ws0\">241<span class=\"_ _2b2\"> </span></div></td><td class=\"c x919 y20a0 w8ae h4fa\"><div class=\"t m5d x1ae h33c y2092 ff4 fsc4 fc0 sc0 ls109 ws0\">1.<span class=\"_ _0\"></span>150<span class=\"_ _2b2\"> </span></div></td><td class=\"c x91a y20a0 w8ab h4fa\"><div class=\"t m5d x1ae h33c y2092 ff4 fsc4 fc0 sc0 ls10a ws0\">0<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y2099 w207 h339\"><div class=\"t m5d xe7 h33c y15dc ff4 fsc4 fc0 sc0 ls0 ws0\">Gr<span class=\"_ _8\"></span>up<span class=\"_ _8\"></span>po C<span class=\"_ _0\"></span>DP<span class=\"_ _2b2\"> </span></div></td><td class=\"c x916 y20a1 w8af h4fa\"><div class=\"t m5d x1ae h33c y2092 ff4 fsc4 fc0 sc0 ls10a ws0\">616<span class=\"_ _2b2\"> </span></div></td><td class=\"c x91b y20a1 w8b1 h4fa\"><div class=\"t m5d x1ae h33c y2092 ff4 fsc4 fc0 sc0 ls109 ws0\">484<span class=\"_ _2b2\"> </span></div></td><td class=\"c x91c y20a1 w8b1 h4fa\"><div class=\"t m5d x1ae h33c y2092 ff4 fsc4 fc0 sc0 ls109 ws0\">973<span class=\"_ _2b2\"> </span></div></td><td class=\"c x91d y20a1 w8b1 h4fa\"><div class=\"t m5d x1ae h33c y2092 ff4 fsc4 fc0 sc0 ls109 ws0\">953<span class=\"_ _2b2\"> </span></div></td><td class=\"c x91e y20a1 w8ab h4fa\"><div class=\"t m5d x1ae h33c y2092 ff4 fsc4 fc0 sc0 ls10a ws0\">0<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y2099 w207 h339\"><div class=\"t m5d xe7 h33c y15de ff4 fsc4 fc0 sc0 ls0 ws0\">Al<span class=\"_ _8\"></span>tre co<span class=\"_ _0\"></span>rrelate ester<span class=\"_ _8\"></span>ne<span class=\"_ _2b2\"> </span></div></td><td class=\"c x7f8 y20a2 w8ab h4fa\"><div class=\"t m5d x1ae h33c y2092 ff4 fsc4 fc0 sc0 ls10a ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x91f y20a2 w8b2 h4fa\"><div class=\"t m5d x1ae h33c y2092 ff4 fsc4 fc0 sc0 ls10a ws0\">535<span class=\"_ _2b2\"> </span></div></td><td class=\"c x920 y20a2 w8b3 h4fa\"><div class=\"t m5d x1ae h33c y2092 ff4 fsc4 fc0 sc0 ls10a ws0\">83<span class=\"_ _2b2\"> </span></div></td><td class=\"c x921 y20a2 w8b4 h4fa\"><div class=\"t m5d x1ae h33c y2092 ff4 fsc4 fc0 sc0 ls10a ws0\">644<span class=\"_ _2b2\"> </span></div></td><td class=\"c x922 y20a2 w8b3 h4fa\"><div class=\"t m5d x1ae h33c y2092 ff4 fsc4 fc0 sc0 ls10a ws0\">28<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y2099 w207 h339\"><div class=\"t m5d xe7 h33e y15e0 ff12 fsc4 fc0 sc0 ls0 ws0\">Sal<span class=\"_ _8\"></span>do di<span class=\"_ _1\"></span> Bilan<span class=\"_ _8\"></span>cio<span class=\"_ _2b2\"> </span></div></td><td class=\"c x923 y20a3 w8b5 h502\"><div class=\"t m5d x1ae h33a y1f59 ff6 fsc4 fc0 sc0 ls0 ws0\">474.64<span class=\"_ _8\"></span>3<span class=\"_ _2b2\"> </span></div></td><td class=\"c x924 y20a3 w8b6 h502\"><div class=\"t m5d x1ae h33a y1f59 ff6 fsc4 fc0 sc0 ls0 ws0\">300.500</div></td><td class=\"c x925 y20a3 w8b7 h502\"><div class=\"t m5d x1ae h33a y1f59 ff6 fsc4 fc0 sc0 ls0 ws0\">1.104.539<span class=\"_ _2b2\"> </span></div></td><td class=\"c x926 y20a3 w8b6 h502\"><div class=\"t m5d x1ae h33a y1f59 ff6 fsc4 fc0 sc0 ls0 ws0\">160.202<span class=\"_ _2b2\"> </span></div></td><td class=\"c x927 y20a3 w8b8 h502\"><div class=\"t m5d x1ae h33a y1f59 ff6 fsc4 fc0 sc0 ls0 ws0\">1.666<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y2099 w207 h339\"><div class=\"t m5d xe7 h33e y15e2 ff12 fsc4 fc0 sc0 ls0 ws0\">inc<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>% pa<span class=\"_ _1\"></span>rti c<span class=\"_ _8\"></span>orr<span class=\"_ _1\"></span>elate sul sa<span class=\"_ _8\"></span>ldo d<span class=\"_ _8\"></span>i Bilanc<span class=\"_ _8\"></span>io<span class=\"_ _2b2\"> </span></div></td><td class=\"c x928 y20a4 w8b9 h502\"><div class=\"t m5d x1ae h33a y1f59 ff6 fsc4 fc0 sc0 ls0 ws0\">9,0%<span class=\"_ _2b2\"> </span></div></td><td class=\"c x929 y20a4 w8ba h502\"><div class=\"t m5d x1ae h33a y1f59 ff6 fsc4 fc0 sc0 ls0 ws0\">24,<span class=\"_ _0\"></span>7%<span class=\"_ _2b2\"> </span></div></td><td class=\"c x92a y20a4 w8b9 h502\"><div class=\"t m5d x1ae h33a y1f59 ff6 fsc4 fc0 sc0 ls0 ws0\">4,3%<span class=\"_ _2b2\"> </span></div></td><td class=\"c x92b y20a4 w8b9 h502\"><div class=\"t m5d x1ae h33a y1f59 ff6 fsc4 fc0 sc0 ls0 ws0\">3,6%<span class=\"_ _2b2\"> </span></div></td><td class=\"c x92c y20a4 w8bb h502\"><div class=\"t m5d x1ae h33a y1f59 ff6 fsc4 fc0 sc0 ls0 ws0\">1,<span class=\"_ _0\"></span>7%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x92d y20a5 w20b h33d\"><div class=\"t m5d x32 h340 y15e7 ff12 fsc5 fc0 sc0 ls0 ws0\">(mi<span class=\"_ _0\"></span>gliai<span class=\"_ _0\"></span>a di e<span class=\"_ _0\"></span>ur<span class=\"_ _1\"></span>o)<span class=\"_ _2b2\"> </span></div></td></tr></table><table class=\"s w8bc h53f\" id=\"_7ef84bd8-be49-4a48-bd45-b7f2a5a4768d\"><tr><td></td><td class=\"c x92e y20a6 w20f h345\"><div class=\"t m5e x17c h342 y15fc ff6 fsc6 fc0 sc0 ls0 ws0\">Sa<span class=\"_ _8\"></span>l<span class=\"_ _0\"></span>do a<span class=\"_ _8\"></span>l 3<span class=\"_ _8\"></span>1<span class=\"_ _1\"></span>.1<span class=\"_ _8\"></span>2.2<span class=\"_ _8\"></span>0<span class=\"_ _8\"></span>2<span class=\"_ _8\"></span>3<span class=\"_ _2b2\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x92f y20a8 w8bd h4fa\"><div class=\"t m5e x1ae h344 y20a7 ff4 fsc6 fc0 sc0 ls0 ws0\">Credi<span class=\"_ _0\"></span>ti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x930 y20a8 w8be h4fa\"><div class=\"t m5e x1ae h344 y20a7 ff4 fsc6 fc0 sc0 ls0 ws0\">Debi<span class=\"_ _0\"></span>ti<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x932 y20a9 w8bf h4fa\"><div class=\"t m5e x1ae h344 y20a7 ff4 fsc6 fc0 sc0 ls0 ws0\">Ricavi<span class=\"_ _0\"></span> e a<span class=\"_ _8\"></span>l<span class=\"_ _6\"></span>tri<span class=\"_ _2b2\"> </span></div><div class=\"t m5e x931 h344 y20a7 ff4 fsc6 fc0 sc0 ls0 ws0\">Costi<span class=\"_ _0\"></span> per beni<span class=\"_ _2b2\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x934 y20aa w8c0 h510\" colspan=\"2\"><div class=\"t m5e x1ae h344 y20a7 ff4 fsc6 fc0 sc0 ls0 ws0\">commerc<span class=\"_ _1\"></span>i<span class=\"_ _0\"></span>ali<span class=\"_ _6\"></span> <span class=\"_ _1\"></span>e<span class=\"_ _2b2\"> </span></div><div class=\"t m5e x933 h344 y20a7 ff4 fsc6 fc0 sc0 ls0 ws0\">commerc<span class=\"_ _1\"></span>i<span class=\"_ _0\"></span>ali<span class=\"_ _6\"></span> <span class=\"_ _1\"></span>e<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x936 y20ab w8c1 h510\"><div class=\"t m5e x1ae h344 y20a7 ff4 fsc6 fc0 sc0 ls0 ws0\">ricavi<span class=\"_ _2b2\"> </span></div><div class=\"t m5e x935 h344 y20a7 ff4 fsc6 fc0 sc0 ls0 ws0\">e<span class=\"_ _0\"></span> servi<span class=\"_ _0\"></span>zi<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span> a<span class=\"_ _8\"></span>l<span class=\"_ _0\"></span>tri<span class=\"_ _2b2\"> </span></div></td><td class=\"c x937 y20aa w8c2 h510\"><div class=\"t m5e x1ae h344 y20a7 ff4 fsc6 fc0 sc0 ls0 ws0\">Costi<span class=\"_ _0\"></span> god.to<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td class=\"c x939 y20ac w8c3 h510\" colspan=\"2\"><div class=\"t m5e x1ae h344 y20a7 ff4 fsc6 fc0 sc0 ls0 ws0\">altre<span class=\"_ _0\"></span> a<span class=\"_ _8\"></span>tti<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>t\u00e0<span class=\"_ _2b2\"> </span></div><div class=\"t m5e x938 h344 y20a7 ff4 fsc6 fc0 sc0 ls0 ws0\">altre<span class=\"_ _0\"></span> pa<span class=\"_ _1\"></span>ssi<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>t\u00e0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x93a y20ad w8c4 h510\"><div class=\"t m5e x1ae h344 y20a7 ff4 fsc6 fc0 sc0 ls0 ws0\">ope<span class=\"_ _0\"></span>rativi<span class=\"_ _2b2\"> </span></div></td><td class=\"c x93b y20ad w8c5 h510\"><div class=\"t m5e x1ae h344 y20a7 ff4 fsc6 fc0 sc0 ls0 ws0\">costi ope<span class=\"_ _0\"></span>r</div></td><td class=\"c x937 y20ac w8c6 h510\"><div class=\"t m5e x1ae h344 y20a7 ff4 fsc6 fc0 sc0 ls0 ws0\">be<span class=\"_ _0\"></span>ni<span class=\"_ _0\"></span> di<span class=\"_ _0\"></span> terzi<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x53b y20ae w20c h341\"><div class=\"t m5e x42 h342 y15e9 ff6 fsc6 fc0 sc0 ls0 ws0\">D<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nominazione<span class=\"_ _2b2\"> </span></div></td><td class=\"c x93c y20af w8c7 h510\"><div class=\"t m5e x1ae h344 y20a7 ff4 fsc6 fc0 sc0 ls0 ws0\">cor<span class=\"_ _8\"></span>re<span class=\"_ _0\"></span>nti<span class=\"_ _0\"></span>  <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> non<span class=\"_ _2b2\"> </span></div></td><td class=\"c x93d y20af w8c8 h510\"><div class=\"t m5e x1ae h344 y20a7 ff4 fsc6 fc0 sc0 ls0 ws0\">cor<span class=\"_ _8\"></span>re<span class=\"_ _0\"></span>nti<span class=\"_ _2b2\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x1af y20b1 w8c9 h502\"><div class=\"t m5e x1ae h342 y20b0 ff6 fsc6 fc0 sc0 ls0 ws0\">Corr<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>late esterne<span class=\"_ _2b2\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1af y20b2 w8ca h510\"><div class=\"t m5e x1ae h344 y20a7 ff4 fsc6 fc0 sc0 ls0 ws0\">M<span class=\"_ _8\"></span>i<span class=\"_ _0\"></span>n. de<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>'Ec<span class=\"_ _8\"></span>onomi<span class=\"_ _0\"></span>a e de<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> Fin<span class=\"_ _0\"></span>anze<span class=\"_ _2b2\"> </span></div></td><td class=\"c x93e y20b2 w8cb h510\"><div class=\"t m5e x1ae h344 y20a7 ff4 fsc6 fc0 sc0 ls0 ws0\">11<span class=\"_ _8\"></span>.9<span class=\"_ _8\"></span>17<span class=\"_ _2b2\"> </span></div></td><td class=\"c x93f y20b2 w8cc h510\"><div class=\"t m5e x1ae h344 y20a7 ff4 fsc6 fc0 sc0 ls0 ws0\">5<span class=\"_ _8\"></span>9<span class=\"_ _1\"></span>.25<span class=\"_ _8\"></span>3<span class=\"_ _2b2\"> </span></div></td><td class=\"c x940 y20b2 w8cb h510\"><div class=\"t m5e x1ae h344 y20a7 ff4 fsc6 fc0 sc0 ls0 ws0\">1<span class=\"_ _1\"></span>1<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>9<span class=\"_ _8\"></span>17<span class=\"_ _2b2\"> </span></div></td><td class=\"c x941 y20b2 w8cd h510\"><div class=\"t m5e x1ae h344 y20a7 ff4 fsc6 fc0 sc0 ls10c ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x942 y20b2 w8cd h510\"><div class=\"t m5e x1ae h344 y20a7 ff4 fsc6 fc0 sc0 ls10c ws0\">0<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y20b3 w8ce h510\"><div class=\"t m5e x1ae h344 y20a7 ff4 fsc6 fc0 sc0 ls0 ws0\">M<span class=\"_ _8\"></span>i<span class=\"_ _0\"></span>n. de<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> Inf<span class=\"_ _0\"></span>rastr<span class=\"_ _8\"></span>u<span class=\"_ _0\"></span>tture e de<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span> T<span class=\"_ _8\"></span>rasporti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x943 y20b3 w8cb h510\"><div class=\"t m5e x1ae h344 y20a7 ff4 fsc6 fc0 sc0 ls0 ws0\">4<span class=\"_ _1\"></span>1<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>4<span class=\"_ _8\"></span>67<span class=\"_ _2b2\"> </span></div></td><td class=\"c x944 y20b3 w8cd h510\"><div class=\"t m5e x1ae h344 y20a7 ff4 fsc6 fc0 sc0 ls10c ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x945 y20b3 w8cc h510\"><div class=\"t m5e x1ae h344 y20a7 ff4 fsc6 fc0 sc0 ls0 ws0\">3<span class=\"_ _8\"></span>4<span class=\"_ _1\"></span>.11<span class=\"_ _8\"></span>5<span class=\"_ _2b2\"> </span></div></td><td class=\"c x946 y20b3 w8cd h510\"><div class=\"t m5e x1ae h344 y20a7 ff4 fsc6 fc0 sc0 ls10c ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x947 y20b3 w8cd h510\"><div class=\"t m5e x1ae h344 y20a7 ff4 fsc6 fc0 sc0 ls10c ws0\">0<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y20b4 w8cf h510\"><div class=\"t m5e x1ae h344 y20a7 ff4 fsc6 fc0 sc0 ls0 ws0\">G<span class=\"_ _8\"></span>ruppo<span class=\"_ _0\"></span> E<span class=\"_ _8\"></span>ne<span class=\"_ _0\"></span>l<span class=\"_ _2b2\"> </span></div></td><td class=\"c x948 y20b4 w8cd h510\"><div class=\"t m5e x1ae h344 y20a7 ff4 fsc6 fc0 sc0 ls10c ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x949 y20b4 w8d0 h510\"><div class=\"t m5e x1ae h344 y20a7 ff4 fsc6 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>3<span class=\"_ _8\"></span>80<span class=\"_ _2b2\"> </span></div></td><td class=\"c x94a y20b4 w8cd h510\"><div class=\"t m5e x1ae h344 y20a7 ff4 fsc6 fc0 sc0 ls10c ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x94b y20b4 w8d1 h510\"><div class=\"t m5e x1ae h344 y20a7 ff4 fsc6 fc0 sc0 ls0 ws0\">4<span class=\"_ _8\"></span>.05<span class=\"_ _8\"></span>0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x94c y20b4 w8cd h510\"><div class=\"t m5e x1ae h344 y20a7 ff4 fsc6 fc0 sc0 ls10c ws0\">0<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y20b5 w8d2 h510\"><div class=\"t m5e x1ae h344 y20a7 ff4 fsc6 fc0 sc0 ls0 ws0\">G<span class=\"_ _8\"></span>ruppo<span class=\"_ _0\"></span> L<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>onardo<span class=\"_ _2b2\"> </span></div></td><td class=\"c x94d y20b5 w8d3 h510\"><div class=\"t m5e x1ae h344 y20a7 ff4 fsc6 fc0 sc0 ls10c ws0\">327<span class=\"_ _2b2\"> </span></div></td><td class=\"c x94e y20b5 w8d4 h510\"><div class=\"t m5e x1ae h344 y20a7 ff4 fsc6 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>1.5<span class=\"_ _8\"></span>8<span class=\"_ _8\"></span>9<span class=\"_ _2b2\"> </span></div></td><td class=\"c x94f y20b5 w8d3 h510\"><div class=\"t m5e x1ae h344 y20a7 ff4 fsc6 fc0 sc0 ls10c ws0\">445<span class=\"_ _2b2\"> </span></div></td><td class=\"c x950 y20b5 w8d0 h510\"><div class=\"t m5e x1ae h344 y20a7 ff4 fsc6 fc0 sc0 ls0 ws0\">2<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>7<span class=\"_ _8\"></span>85<span class=\"_ _2b2\"> </span></div></td><td class=\"c x951 y20b5 w8cd h510\"><div class=\"t m5e x1ae h344 y20a7 ff4 fsc6 fc0 sc0 ls10c ws0\">0<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y20b6 w8d5 h510\"><div class=\"t m5e x1ae h344 y20a7 ff4 fsc6 fc0 sc0 ls0 ws0\">G<span class=\"_ _8\"></span>ruppo<span class=\"_ _0\"></span> CD<span class=\"_ _8\"></span>P<span class=\"_ _2b2\"> </span></div></td><td class=\"c x952 y20b6 w8d3 h510\"><div class=\"t m5e x1ae h344 y20a7 ff4 fsc6 fc0 sc0 ls10c ws0\">466<span class=\"_ _2b2\"> </span></div></td><td class=\"c x953 y20b6 w8d3 h510\"><div class=\"t m5e x1ae h344 y20a7 ff4 fsc6 fc0 sc0 ls10c ws0\">760<span class=\"_ _2b2\"> </span></div></td><td class=\"c x954 y20b6 w8d6 h510\"><div class=\"t m5e x1ae h344 y20a7 ff4 fsc6 fc0 sc0 ls0 ws0\">1.0<span class=\"_ _8\"></span>5<span class=\"_ _1\"></span>6<span class=\"_ _2b2\"> </span></div></td><td class=\"c x955 y20b6 w8d3 h510\"><div class=\"t m5e x1ae h344 y20a7 ff4 fsc6 fc0 sc0 ls10c ws0\">754<span class=\"_ _2b2\"> </span></div></td><td class=\"c x94c y20b6 w8cd h510\"><div class=\"t m5e x1ae h344 y20a7 ff4 fsc6 fc0 sc0 ls10c ws0\">0<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y20b7 w8d7 h510\"><div class=\"t m5e x1ae h344 y20a7 ff4 fsc6 fc0 sc0 ls0 ws0\">Al<span class=\"_ _0\"></span>tre<span class=\"_ _0\"></span> c<span class=\"_ _8\"></span>orrel<span class=\"_ _0\"></span>ate<span class=\"_ _0\"></span> este<span class=\"_ _0\"></span>rne<span class=\"_ _2b2\"> </span></div></td><td class=\"c x956 y20b7 w8cd h510\"><div class=\"t m5e x1ae h344 y20a7 ff4 fsc6 fc0 sc0 ls10c ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x957 y20b7 w8d8 h510\"><div class=\"t m5e x1ae h344 y20a7 ff4 fsc6 fc0 sc0 ls10c ws0\">15<span class=\"_ _2b2\"> </span></div></td><td class=\"c x958 y20b7 w8d3 h510\"><div class=\"t m5e x1ae h344 y20a7 ff4 fsc6 fc0 sc0 ls10c ws0\">106<span class=\"_ _2b2\"> </span></div></td><td class=\"c x959 y20b7 w8d9 h510\"><div class=\"t m5e x1ae h344 y20a7 ff4 fsc6 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span>2<span class=\"_ _8\"></span>07<span class=\"_ _2b2\"> </span></div></td><td class=\"c x95a y20b7 w8da h510\"><div class=\"t m5e x1ae h344 y20a7 ff4 fsc6 fc0 sc0 ls10c ws0\">24<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y20b8 w8db h4f1\"><div class=\"t m5e x1ae h342 y20b0 ff12 fsc6 fc0 sc0 ls0 ws0\">Sa<span class=\"_ _0\"></span>l<span class=\"_ _8\"></span>d<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> di<span class=\"_ _8\"></span> Bi<span class=\"_ _8\"></span>lanci<span class=\"_ _8\"></span>o<span class=\"_ _2b2\"> </span></div></td><td class=\"c x95b y20b8 w8dc h502\"><div class=\"t m5e x1ae h342 y20b0 ff6 fsc6 fc0 sc0 ls0 ws0\">4<span class=\"_ _8\"></span>2<span class=\"_ _1\"></span>5<span class=\"_ _8\"></span>.40<span class=\"_ _8\"></span>9<span class=\"_ _2b2\"> </span></div></td><td class=\"c x95c y20b8 w8dd h502\"><div class=\"t m5e x1ae h342 y20b0 ff6 fsc6 fc0 sc0 ls0 ws0\">33<span class=\"_ _8\"></span>3<span class=\"_ _8\"></span>.13<span class=\"_ _8\"></span>8</div></td><td class=\"c x95d y20b8 w8de h502\"><div class=\"t m5e x1ae h342 y20b0 ff6 fsc6 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>.03<span class=\"_ _8\"></span>9<span class=\"_ _8\"></span>.4<span class=\"_ _1\"></span>0<span class=\"_ _8\"></span>4<span class=\"_ _2b2\"> </span></div></td><td class=\"c x95e y20b8 w8df h502\"><div class=\"t m5e x1ae h342 y20b0 ff6 fsc6 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>5<span class=\"_ _8\"></span>9.0<span class=\"_ _8\"></span>6<span class=\"_ _8\"></span>7<span class=\"_ _2b2\"> </span></div></td><td class=\"c x95f y20b8 w8e0 h502\"><div class=\"t m5e x1ae h342 y20b0 ff6 fsc6 fc0 sc0 ls0 ws0\">1.5<span class=\"_ _8\"></span>4<span class=\"_ _8\"></span>4<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y20b9 w8e1 h4f1\"><div class=\"t m5e x1ae h342 y20b0 ff12 fsc6 fc0 sc0 ls0 ws0\">i<span class=\"_ _1\"></span>nc.% pa<span class=\"_ _0\"></span>rti<span class=\"_ _8\"></span> corr<span class=\"_ _1\"></span>el<span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>te <span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>ul <span class=\"_ _8\"></span>sa<span class=\"_ _0\"></span>ldo di <span class=\"_ _8\"></span>Bi<span class=\"_ _8\"></span>lan<span class=\"_ _0\"></span>ci<span class=\"_ _8\"></span>o<span class=\"_ _2b2\"> </span></div></td><td class=\"c x960 y20b9 w8e2 h502\"><div class=\"t m5e x1ae h342 y20b0 ff6 fsc6 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>2,7<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td><td class=\"c x961 y20b9 w8e3 h502\"><div class=\"t m5e x1ae h342 y20b0 ff6 fsc6 fc0 sc0 ls0 ws0\">21<span class=\"_ _8\"></span>,9<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td><td class=\"c x962 y20b9 w8e4 h502\"><div class=\"t m5e x1ae h342 y20b0 ff6 fsc6 fc0 sc0 ls0 ws0\">4,6<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td><td class=\"c x963 y20b9 w8e5 h502\"><div class=\"t m5e x1ae h342 y20b0 ff6 fsc6 fc0 sc0 ls0 ws0\">5<span class=\"_ _1\"></span>,5<span class=\"_ _8\"></span>%<span class=\"_ _2b2\"> </span></div></td><td class=\"c x964 y20b9 w8e6 h502\"><div class=\"t m5e x1ae h342 y20b0 ff6 fsc6 fc0 sc0 ls0 ws0\">1<span class=\"_ _8\"></span>,6%<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x965 y20ba w210 h346\"><div class=\"t m5e x32 h347 y15fe ff12 fsc7 fc0 sc0 ls0 ws0\">(migliaia<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>i euro)<span class=\"_ _2b2\"> </span></div></td></tr></table>vengono imputati a conto economico per un importo commisurato all\u2019a<span class=\"_ _1\"></span>mmortamento degli investim<span class=\"_ _8\"></span>enti <span class=\"_ _0\"></span>a<span class=\"_ _2b2\"> </span>cui si riferiscono i co<span class=\"_ _8\"></span>ntributi; \u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff7\">i rapporti con il Gru<span class=\"_ _1\"></span>ppo Enel si rif<span class=\"_ _8\"></span>eriscono ad accordi di for<span class=\"_ _1\"></span>nitura dell\u2019en<span class=\"_ _1\"></span>ergia elettr<span class=\"_ _8\"></span>ica per taluni siti;<span class=\"_ _2b2\"> </span></span></span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff3\">i  rapporti <span class=\"_ _7\"> </span>con <span class=\"_ _7\"> </span>il  Gr<span class=\"_ _1\"></span>uppo  L<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>onardo <span class=\"_ _7\"> </span>riguardano <span class=\"_ _7\"> </span>essenzi<span class=\"_ _1\"></span>almente  l<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>  att<span class=\"_ _8\"></span>ivit\u00e0  legat<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>  agl<span class=\"_ _1\"></span>i  i<span class=\"_ _8\"></span>nve<span class=\"_ _0\"></span>stimenti <span class=\"_ _b\"> </span>de<span class=\"_ _0\"></span>lla<span class=\"_ _2b2\"> </span></span></span>Capogruppo, alle manutenzioni e <span class=\"_ _0\"></span>all\u2019acquisto di parti <span class=\"_ _0\"></span>di ricambio per <span class=\"_ _0\"></span>gli <span class=\"_ _0\"></span>impianti e apparati <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>il controllo<span class=\"_ _2b2\"> </span>del traffico aereo;<span class=\"_ _2b2\"> </span>\u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff3\">i  rapporti  co<span class=\"_ _8\"></span>n  il  Gruppo<span class=\"_ _8\"></span>  Cassa  De<span class=\"_ _1\"></span>positi  e<span class=\"_ _8\"></span>  Prestiti  (CDP) <span class=\"_ _7\"> </span>si  rife<span class=\"_ _1\"></span>riscono  all<span class=\"_ _1\"></span>e  atti<span class=\"_ _1\"></span>vit\u00e0  affe<span class=\"_ _1\"></span>renti  al <span class=\"_ _7\"> </span>gruppo<span class=\"_ _2b2\"> </span></span></span>Fincantieri in particola<span class=\"_ _1\"></span>re con IDS Ingegn<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ria dei Sistemi<span class=\"_ _8\"></span> S<span class=\"_ _0\"></span>.p.A. con cui il Gruppo <span class=\"_ _1\"></span>ENAV ha rapporti ri<span class=\"_ _8\"></span>f<span class=\"_ _0\"></span>eriti sia<span class=\"_ _2b2\"> </span>a commesse atti<span class=\"_ _1\"></span>ve che a co<span class=\"_ _1\"></span>ntratti passivi;  \u25aa<span class=\"ffa\"> <span class=\"_ _17\"> </span><span class=\"ff3\">i rapporti con le altr<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> correlate cont<span class=\"_ _1\"></span>engono posizioni <span class=\"_ _1\"></span>residuali. </span></span>Per <span class=\"_ _6\"></span>Dirigenti <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>Responsabil<span class=\"_ _8\"></span>it\u00e0 <span class=\"_ _c\"></span>Strategi<span class=\"_ _1\"></span>che <span class=\"_ _6\"></span>(DIRS) <span class=\"_ _0\"></span>si <span class=\"_ _c\"></span>i<span class=\"_ _8\"></span>nte<span class=\"_ _0\"></span>ndono <span class=\"_ _6\"></span>l\u2019Amministrat<span class=\"_ _1\"></span>ore <span class=\"_ _6\"></span>Delegato <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>ENAV <span class=\"_ _0\"></span>e <span class=\"_ _c\"></span>quattr<span class=\"_ _8\"></span>o<span class=\"_ _2b2\"> </span>dirigenti <span class=\"_ _6\"></span>con <span class=\"_ _c\"></span>posizi<span class=\"_ _1\"></span>oni <span class=\"_ _c\"></span>di <span class=\"_ _6\"></span>rilievo <span class=\"_ _6\"></span>ne<span class=\"_ _0\"></span>ll\u2019ambito <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>Gruppo <span class=\"_ _c\"></span>indi<span class=\"_ _1\"></span>viduati <span class=\"_ _6\"></span>nelle <span class=\"_ _c\"></span>figur<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _c\"></span><span class=\"ff2\">Chief <span class=\"_ _c\"></span>Finan<span class=\"_ _1\"></span>cial <span class=\"_ _6\"></span>Officer<span class=\"ff3\">, <span class=\"_ _c\"></span>del<span class=\"_ _2b2\"> </span></span></span>Chief HR and Cor<span class=\"_ _8\"></span>p<span class=\"_ _0\"></span>orate Ser<span class=\"_ _1\"></span>vices Officer<span class=\"ff3\">, del </span>Chief Oper<span class=\"_ _8\"></span>ating Officer<span class=\"ff3\"> e del </span>Chief Techn<span class=\"_ _8\"></span>o<span class=\"_ _0\"></span>logy Officer<span class=\"ff3 ls3\">. </span>Di seguito vengo<span class=\"_ _1\"></span>no riportate l<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> competenze<span class=\"_ _8\"></span>,<span class=\"_ _0\"></span> al lordo d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>gli oneri e cont<span class=\"_ _8\"></span>ributi previdenziali <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> assistenzia<span class=\"_ _1\"></span>li relati<span class=\"_ _1\"></span>vi<span class=\"_ _2b2\"> </span>ai dirigenti con r<span class=\"_ _1\"></span>esponsabili<span class=\"_ _8\"></span>t\u00e0 strategiche del Gruppo:<span class=\"_ _2b2\"> </span>Con <span class=\"_ _d\"></span>riferimento <span class=\"_ _c\"></span>ai <span class=\"_ _d\"></span>compensi <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>Gruppo <span class=\"_ _d\"></span>del <span class=\"_ _c\"></span>Collegio <span class=\"_ _c\"></span>S<span class=\"_ _0\"></span>indacale, <span class=\"_ _c\"></span>si <span class=\"_ _c\"></span>e<span class=\"_ _0\"></span>videnzia<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>che <span class=\"_ _c\"></span>gli <span class=\"_ _d\"></span>stessi <span class=\"_ _d\"></span>ammontano <span class=\"_ _c\"></span>a <span class=\"_ _d\"></span>23<span class=\"_ _6\"></span>3<span class=\"_ _2b2\"> </span>migliaia di<span class=\"_ _1\"></span> euro (232 migliaia<span class=\"_ _8\"></span> d<span class=\"_ _0\"></span>i euro al 31 dic<span class=\"_ _8\"></span>embre 2023<span class=\"ls3f\">).<span class=\"_ _2b2\"> </span></span>Per ulteriori dettagl<span class=\"_ _8\"></span>i s<span class=\"_ _0\"></span>i rima<span class=\"_ _8\"></span>nd<span class=\"_ _0\"></span>a alla Relazi<span class=\"_ _1\"></span>one sulla R<span class=\"_ _1\"></span>emunerazione <span class=\"_ _1\"></span>redatta ai s<span class=\"_ _1\"></span>ensi dell\u2019art. 1<span class=\"_ _1\"></span>23 ter del <span class=\"_ _1\"></span>TUF.<span class=\"_ _2b2\"> </span>La <span class=\"_ _c\"></span>Ca<span class=\"_ _8\"></span>pogruppo <span class=\"_ _c\"></span>e<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>la <span class=\"_ _6\"></span>societ\u00e0 <span class=\"_ _6\"></span>controllata <span class=\"_ _6\"></span>Techno <span class=\"_ _c\"></span>Sk<span class=\"_ _1\"></span>y <span class=\"_ _c\"></span>ad<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>riscono <span class=\"_ _6\"></span>al <span class=\"_ _c\"></span>F<span class=\"_ _1\"></span>ondo <span class=\"_ _6\"></span>pensione <span class=\"_ _6\"></span>Prevaer, <span class=\"_ _c\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _6\"></span>quale <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _c\"></span>il <span class=\"_ _6\"></span>Fondo<span class=\"_ _2b2\"> </span>Pensione <span class=\"_ _8\"></span>Nazionale <span class=\"_ _8\"></span>Comple<span class=\"_ _8\"></span>mentare p<span class=\"_ _8\"></span>er il<span class=\"_ _8\"></span> per<span class=\"_ _1\"></span>sonale <span class=\"_ _8\"></span>non <span class=\"_ _8\"></span>dirigente <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>Trasporto <span class=\"_ _8\"></span>Aereo <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>settori <span class=\"_ _8\"></span>affini. <span class=\"_ _8\"></span>Come<span class=\"_ _2b2\"> </span>riportato <span class=\"_ _c\"></span>all\u2019art. <span class=\"_ _c\"></span>14 <span class=\"_ _c\"></span>dello <span class=\"_ _c\"></span>Statut<span class=\"_ _1\"></span>o <span class=\"_ _c\"></span>d<span class=\"ff3\">el <span class=\"_ _d\"></span>Fondo <span class=\"_ _c\"></span>Prevaer, <span class=\"_ _c\"></span>relativam<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nte <span class=\"_ _c\"></span>agli <span class=\"_ _c\"></span>organi <span class=\"_ _c\"></span>social<span class=\"_ _1\"></span>i <span class=\"_ _c\"></span>del <span class=\"_ _d\"></span>Fondo, <span class=\"_ _c\"></span>formati<span class=\"_ _8\"></span> <span class=\"_ _d\"></span>da:<span class=\"_ _2b2\"> </span></span>l\u2019Assemblea <span class=\"_ _6\"></span>dei <span class=\"_ _6\"></span>soci <span class=\"_ _6\"></span>delegati; <span class=\"_ _0\"></span>il <span class=\"_ _c\"></span>Consigl<span class=\"_ _1\"></span>io <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span><span class=\"ff3\">Amministrazi<span class=\"_ _8\"></span>one<span class=\"_ _0\"></span>; <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>Presidente <span class=\"_ _6\"></span>e <span class=\"_ _c\"></span>il <span class=\"_ _6\"></span>Vice <span class=\"_ _6\"></span>presidente; <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>Collegio <span class=\"_ _6\"></span>dei<span class=\"_ _2b2\"> </span></span>Sindaci, <span class=\"_ _8\"></span>la <span class=\"_ _1\"></span>rapprese<span class=\"_ _1\"></span>ntanza <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>soci <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _8\"></span>fondata <span class=\"_ _8\"></span>sul crit<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rio <span class=\"_ _8\"></span>della partecipaz<span class=\"_ _1\"></span>ione <span class=\"_ _8\"></span>paritetica <span class=\"_ _8\"></span>tra <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>rappresentanza <span class=\"_ _8\"></span>dei<span class=\"_ _2b2\"> </span>lavoratori <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>quella <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>lle <span class=\"_ _6\"></span>imprese <span class=\"_ _6\"></span>aderenti. <span class=\"_ _6\"></span>Il <span class=\"_ _6\"></span>Consiglio <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>A<span class=\"ff7\">mm<span class=\"_ _0\"></span>inistrazi<span class=\"_ _8\"></span>one <span class=\"_ _c\"></span>del <span class=\"_ _0\"></span>Fondo <span class=\"_ _c\"></span>delib<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ra, <span class=\"_ _6\"></span>tra <span class=\"_ _6\"></span>l\u2019altro, <span class=\"_ _6\"></span>su: <span class=\"_ _6\"></span>i<span class=\"_ _2b2\"> </span></span>criteri general<span class=\"_ _1\"></span>i per la<span class=\"_ _8\"></span> r<span class=\"_ _0\"></span>ipartizi<span class=\"_ _8\"></span>one del rischio in mat<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ria <span class=\"_ _1\"></span>di investim<span class=\"_ _1\"></span>enti e pa<span class=\"_ _1\"></span>rtecipazioni no<span class=\"_ _1\"></span>nch\u00e9 sulle<span class=\"_ _8\"></span> p<span class=\"_ _0\"></span>olitiche <span class=\"_ _8\"></span>di<span class=\"_ _2b2\"> </span>investimento; la<span class=\"_ _8\"></span> s<span class=\"_ _0\"></span>celta dei s<span class=\"_ _8\"></span>ogge<span class=\"_ _0\"></span>tti gestori<span class=\"_ _1\"></span> e l\u2019individua<span class=\"_ _8\"></span>zione<span class=\"_ _0\"></span> della ba<span class=\"_ _8\"></span>nca deposit<span class=\"_ _0\"></span><span class=\"ff3\">aria.</span><table class=\"s w8e7 h540\" id=\"_4aec5cfc-7374-4552-a0d5-3a895631c91a\"><tr><td></td><td class=\"c x966 y20bb w8e8 h502\"><div class=\"t m5f x1ae h349 y1eae ff6 fsc8 fc0 sc0 ls10d ws0\">2024<span class=\"_ _2b2\"> </span></div></td><td class=\"c x967 y20bb w8e9 h502\"><div class=\"t m5f x1ae h349 y1eae ff6 fsc8 fc0 sc0 ls10d ws0\">2023<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y20bd w8ea h510\"><div class=\"t m5f x1ae h34b y20bc ff4 fsc8 fc21 sc0 ls0 ws0\">Co<span class=\"_ _0\"></span>mp<span class=\"_ _8\"></span>etenze co<span class=\"_ _0\"></span>n <span class=\"_ _1\"></span>pag<span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>men<span class=\"_ _8\"></span>to<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span> br<span class=\"_ _8\"></span>eve/med<span class=\"_ _8\"></span>io<span class=\"_ _0\"></span> term<span class=\"_ _8\"></span>ine<span class=\"_ _2b2\"> </span></div></td><td class=\"c x968 y20bd w8eb h510\"><div class=\"t m5f x1ae h34b y20bc ff4 fsc8 fc21 sc0 ls0 ws0\">2.501<span class=\"_ _2b2\"> </span></div></td><td class=\"c x969 y20be w8ec h510\"><div class=\"t m5f x1ae h34b y20bc ff4 fsc8 fc0 sc0 ls10e ws0\">2.212<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y20bf w8ed h510\"><div class=\"t m5f x1ae h34b y20bc ff4 fsc8 fc21 sc0 ls0 ws0\">Al<span class=\"_ _8\"></span>tri b<span class=\"_ _1\"></span>enefici a lun<span class=\"_ _8\"></span>go term<span class=\"_ _8\"></span>ine<span class=\"_ _2b2\"> </span></div></td><td class=\"c x96a y20bf w8ee h510\"><div class=\"t m5f x1ae h34b y20bc ff4 fsc8 fc21 sc0 ls10d ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x96b y20c0 w8ee h510\"><div class=\"t m5f x1ae h34b y20bc ff4 fsc8 fc0 sc0 ls10d ws0\">0<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y20c1 w8ef h510\"><div class=\"t m5f x1ae h34b y20bc ff4 fsc8 fc21 sc0 ls0 ws0\">Pagam<span class=\"_ _1\"></span>enti<span class=\"_ _8\"></span> basati su azioni<span class=\"_ _2b2\"> </span></div></td><td class=\"c x96c y20c1 w8f0 h510\"><div class=\"t m5f x1ae h34b y20bc ff4 fsc8 fc21 sc0 ls10d ws0\">954<span class=\"_ _2b2\"> </span></div></td><td class=\"c x96d y20c2 w8f1 h510\"><div class=\"t m5f x1ae h34b y20bc ff4 fsc8 fc0 sc0 ls10e ws0\">921<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y20c3 w8f2 h502\"><div class=\"t m5f x1ae h349 y1eae ff6 fsc8 fc21 sc0 ls0 ws0\">Totale<span class=\"_ _2b2\"> </span></div></td><td class=\"c x96e y20c3 w8f3 h502\"><div class=\"t m5f x1ae h349 y1eae ff6 fsc8 fc21 sc0 ls0 ws0\">3.455<span class=\"_ _2b2\"> </span></div></td><td class=\"c x96f y20c3 w8f4 h502\"><div class=\"t m5f x1ae h349 y1eae ff6 fsc8 fc0 sc0 ls10e ws0\">3.133<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x970 y20c4 w211 h348\"><div class=\"t m5f x39 h34d y1610 ff12 fsc9 fc0 sc0 ls0 ws0\">(mi<span class=\"_ _0\"></span>gliai<span class=\"_ _0\"></span>a di e<span class=\"_ _0\"></span>ur<span class=\"_ _1\"></span>o)</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-606": {
   "value": "34.<span class=\"ffa ls0\"> <span class=\"_ _17\"> </span><span class=\"ff3\">Informativa sul piano di incentivazione di lungo termine </span></span>In data <span class=\"_ _8\"></span>28 april<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>2023 l<span class=\"_ _8\"></span>\u2019Assemblea degli<span class=\"_ _1\"></span> Azi<span class=\"_ _1\"></span>onisti d<span class=\"_ _8\"></span>ella Capogruppo <span class=\"_ _8\"></span>ha ap<span class=\"_ _1\"></span>provato <span class=\"_ _8\"></span>il nuovo <span class=\"_ _8\"></span>Piano di P<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rformanc<span class=\"_ _1\"></span>e<span class=\"_ _2b2\"> </span>share tri<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nnale 2<span class=\"_ _1\"></span>023-2025 a<span class=\"_ _1\"></span>vviando il <span class=\"_ _8\"></span>lancio del primo <span class=\"_ _8\"></span>ciclo di vesting <span class=\"_ _1\"></span>(2023-2025) con <span class=\"_ _8\"></span>delibera del Co<span class=\"_ _1\"></span>nsiglio <span class=\"_ _8\"></span>di<span class=\"_ _2b2\"> </span>Amministrazion<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _d\"></span>del <span class=\"_ _d\"></span>18 <span class=\"_ _d\"></span>luglio <span class=\"_ _c\"></span>2023 <span class=\"_ _d\"></span>ed <span class=\"_ _d\"></span>il <span class=\"_ _d\"></span>secondo <span class=\"_ _d\"></span>ciclo <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>vesting <span class=\"_ _d\"></span>(2024<span class=\"_ _0\"></span>-2026)<span class=\"_ _8\"></span> <span class=\"_ _4d\"> </span>con <span class=\"_ _d\"></span>delibera <span class=\"_ _c\"></span>del <span class=\"_ _d\"> </span>Consiglio <span class=\"_ _d\"></span>di<span class=\"_ _2b2\"> </span>Amministrazion<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> del 29 no<span class=\"_ _1\"></span>vembre 2024 ed a<span class=\"_ _8\"></span>pprovazione del relati<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>o regolament<span class=\"_ _8\"></span>o.<span class=\"_ _0\"></span> Il Piano <span class=\"_ _0\"></span>di incentivazion<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> azionaria di lungo <span class=\"_ _0\"></span>termin<span class=\"_ _1\"></span>e 2020<span class=\"_ _0\"></span>-<span class=\"ff7\">2022 approvato dall\u2019Ass<span class=\"_ _1\"></span>emblea degli Azionisti del 21<span class=\"_ _2b2\"> </span></span>maggio <span class=\"_ _4d\"> </span>2020 <span class=\"_ _b\"> </span>\u00e8 <span class=\"_ _b\"> </span>ancora <span class=\"_ _4d\"> </span>aperto <span class=\"_ _b\"> </span>relativamente <span class=\"_ _4d\"> </span>al <span class=\"_ _4d\"> </span>terzo <span class=\"_ _b\"> </span>ciclo <span class=\"_ _4d\"> </span>di <span class=\"_ _b\"> </span>vesting <span class=\"_ _b\"> </span>(2022<span class=\"_ _0\"></span>-2024) <span class=\"_ _4d\"> </span>avviato <span class=\"_ _4d\"> </span>con <span class=\"_ _b\"> </span>delibera <span class=\"_ _4d\"> </span>del<span class=\"_ _2b2\"> </span>Consiglio di Amministraz<span class=\"_ _8\"></span>ione del 18 ottobre 20<span class=\"_ _1\"></span>22 che ha aggi<span class=\"_ _1\"></span>ornato il relativo R<span class=\"_ _1\"></span>egolamento. Il <span class=\"_ _d\"></span>Piano <span class=\"_ _c\"></span>\u00e8 <span class=\"_ _d\"></span>articolato <span class=\"_ _c\"></span>in <span class=\"_ _d\"></span>tre<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>cicli, <span class=\"_ _d\"></span>ciascuno <span class=\"_ _c\"></span>di <span class=\"_ _d\"> </span>durata <span class=\"_ _d\"></span>triennale <span class=\"_ _c\"></span>e <span class=\"_ _d\"></span>prevede <span class=\"_ _c\"></span>l\u2019assegnazione <span class=\"_ _c\"></span>gratuita, <span class=\"_ _d\"></span>a <span class=\"_ _c\"></span>favore <span class=\"_ _d\"></span>dei<span class=\"_ _2b2\"> </span>beneficiari individuat<span class=\"_ _1\"></span>i, di un numero variabile di azioni or<span class=\"_ _0\"></span>dinarie di ENAV S.p.A. in funzione del raggiungimento<span class=\"_ _2b2\"> </span>di specifici obietti<span class=\"_ _1\"></span>vi di performanc<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> distinti p<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>r ciascun <span class=\"_ _8\"></span>ciclo. Tali <span class=\"_ _8\"></span>obie<span class=\"_ _0\"></span>ttivi <span class=\"_ _8\"></span>sono stati<span class=\"_ _8\"></span> identifica<span class=\"_ _1\"></span>ti <span class=\"_ _8\"></span>ne<span class=\"_ _0\"></span>l <span class=\"ff2\">Total <span class=\"_ _8\"></span>Shareholder <span class=\"_ _8\"></span>Return<span class=\"ff3\"> <span class=\"ff7\">relativo <span class=\"_ _8\"></span>(TSR), <span class=\"_ _1\"></span>nell\u2019<span class=\"ff2\"> <span class=\"_ _8\"></span>EBI<span class=\"_ _0\"></span>T <span class=\"_ _8\"></span>cumulato, <span class=\"ff3\">nel <span class=\"_ _8\"></span><span class=\"ff2\">Free Cash<span class=\"_ _2b2\"> </span></span></span></span></span></span></span>Flow<span class=\"ff3\"> </span>cumulato<span class=\"ff3\"> e un indicatore di sostenibilit\u00e0<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>identificato per ogni periodo di vesti<span class=\"_ _1\"></span>ng e deliberato dal Consiglio<span class=\"_ _2b2\"> </span></span>di <span class=\"_ _e\"> </span>Amministrazi<span class=\"_ _1\"></span>one <span class=\"_ _e\"> </span>su <span class=\"_ _e\"> </span>proposta <span class=\"_ _f\"> </span>del <span class=\"_ _f\"> </span>Comitato <span class=\"_ _e\"> </span>Remunerazioni<span class=\"_ _8\"></span>,<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>previo <span class=\"_ _f\"> </span>coordinamento <span class=\"_ _f\"> </span>con <span class=\"_ _e\"> </span>il <span class=\"_ _e\"> </span>Comitato<span class=\"_ _2b2\"> </span>Sostenibilit\u00e0.  Il <span class=\"_ _8\"></span>Piano <span class=\"_ _8\"></span>prevede<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>tutti <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>beneficia<span class=\"_ _1\"></span>ri <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>periodo <span class=\"_ _16\"></span>di mat<span class=\"_ _8\"></span>urazione <span class=\"_ _8\"></span>triennale <span class=\"_ _8\"></span>(c.d<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>periodo <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span><span class=\"ff2\">vesting<span class=\"ff3\">) <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>intercorre<span class=\"_ _2b2\"> </span></span></span>tra <span class=\"_ _c\"></span>l\u2019attribuzione <span class=\"_ _c\"></span>ed <span class=\"_ _c\"></span>il <span class=\"_ _c\"></span>perfezionamento<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>della <span class=\"_ _c\"></span>titolarit\u00e0 <span class=\"_ _c\"></span>del <span class=\"_ _c\"></span>diritto <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>ricevere <span class=\"_ _c\"></span>il <span class=\"_ _c\"></span>premio <span class=\"_ _c\"></span>azionario <span class=\"_ _c\"></span>da <span class=\"_ _c\"></span>parte <span class=\"_ _c\"></span>dei<span class=\"_ _2b2\"> </span>beneficiari. Il <span class=\"_ _0\"></span>piano <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>incenti<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>azione prevede <span class=\"_ _6\"></span>altre<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>\u00ec <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>vincolo <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>indisponibilit\u00e0<span class=\"_ _8\"></span> <span class=\"_ _6\"></span>(periodo di <span class=\"_ _c\"></span><span class=\"ff2\">lock-<span class=\"lsa\">up<span class=\"_ _8\"></span><span class=\"ff3 ls0\">) <span class=\"_ _6\"></span>diverso a<span class=\"_ _2b2\"> </span></span></span></span>seconda <span class=\"_ _c\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _c\"></span>Piani <span class=\"_ _4d\"> </span>di <span class=\"_ _d\"></span>Performance <span class=\"_ _d\"></span>Share <span class=\"_ _d\"></span>interessa<span class=\"_ _1\"></span>ti, <span class=\"_ _d\"></span>ossia <span class=\"_ _d\"></span>per <span class=\"_ _d\"></span>il <span class=\"_ _d\"></span>piano <span class=\"_ _d\"></span>riferito <span class=\"_ _d\"></span>al <span class=\"_ _d\"></span>periodo <span class=\"_ _d\"></span>2020<span class=\"_ _0\"></span>-2022 <span class=\"_ _d\"></span>\u00e8 <span class=\"_ _d\"></span>stato<span class=\"_ _2b2\"> </span>definito <span class=\"_ _4d\"> </span>un <span class=\"_ _b\"> </span>vincolo <span class=\"_ _b\"> </span>di <span class=\"_ _b\"> </span>indisponibil<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _4d\"> </span>s<span class=\"_ _0\"></span>ul <span class=\"_ _4d\"> </span>30% <span class=\"_ _b\"> </span>delle <span class=\"_ _b\"> </span>a<span class=\"ff7\">zioni <span class=\"_ _b\"> </span>assegnate <span class=\"_ _b\"> </span>ai <span class=\"_ _b\"> </span>beneficia<span class=\"_ _1\"></span>ri, <span class=\"_ _b\"> </span>ovvero <span class=\"_ _4d\"> </span>l\u2019Amministratore<span class=\"_ _2b2\"> </span></span>Delegato, <span class=\"_ _1\"></span>i <span class=\"_ _8\"></span>Dirigenti con <span class=\"_ _8\"></span>Responsabilit\u00e0<span class=\"_ _1\"></span> Strat<span class=\"_ _8\"></span>egiche e <span class=\"_ _8\"></span>gli Altri <span class=\"_ _8\"></span>manager id<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ntificati<span class=\"_ _8\"></span>,<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>vincolo innalza<span class=\"_ _8\"></span>to al <span class=\"_ _8\"></span>5<span class=\"_ _0\"></span>0% <span class=\"_ _8\"></span>delle<span class=\"_ _2b2\"> </span>azioni <span class=\"_ _0\"></span>assegnate <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>Piano <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>Performance <span class=\"_ _0\"></span>Share <span class=\"_ _0\"></span>2023-2025, <span class=\"_ _0\"></span>mentre <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>ambedue <span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>piani <span class=\"_ _6\"></span>il <span class=\"_ _0\"></span>vincolo <span class=\"_ _0\"></span>persiste <span class=\"_ _0\"></span>per<span class=\"_ _2b2\"> </span>un periodo di du<span class=\"_ _1\"></span>e anni dal t<span class=\"_ _1\"></span>ermine del perio<span class=\"_ _8\"></span>do <span class=\"_ _0\"></span>di vesting. Gli obiettivi di p<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rformanc<span class=\"_ _1\"></span>e sono composti<span class=\"_ _1\"></span> dai seguenti<span class=\"_ _1\"></span> indicatori:<span class=\"_ _2b2\"> </span>\u27a2<span class=\"ffa\"> <span class=\"_ _14\"> </span><span class=\"ff3\">una <span class=\"_ _d\"></span>componente <span class=\"_ _d\"></span><span class=\"ff2\">market <span class=\"_ _c\"></span>based</span> <span class=\"_ _4d\"> </span>(con <span class=\"_ _d\"></span>un <span class=\"_ _d\"></span>peso <span class=\"_ _d\"></span>del <span class=\"_ _d\"></span>40% <span class=\"_ _d\"></span>dei <span class=\"_ _d\"></span>diritti <span class=\"_ _d\"></span>attribuiti) <span class=\"_ _d\"></span>legata <span class=\"_ _c\"></span>alla <span class=\"_ _d\"></span>misurazione <span class=\"_ _d\"></span>della<span class=\"_ _2b2\"> </span></span></span>performance di EN<span class=\"_ _8\"></span>AV <span class=\"_ _0\"></span>in ter<span class=\"_ _8\"></span>mini di TSR relativamente a<span class=\"_ _8\"></span>l Peer Group gi\u00e0 individuato<span class=\"_ _8\"></span> dalla Societ\u00e0;<span class=\"_ _2b2\"> </span>\u27a2<span class=\"ffa\"> <span class=\"_ _14\"> </span><span class=\"ff3\">una componente <span class=\"ff2\">non-m<span class=\"_ _1\"></span>arket based<span class=\"ff3\"> (con un peso com<span class=\"_ _1\"></span>plessivamente pari a<span class=\"_ _8\"></span>l <span class=\"_ _0\"></span><span class=\"lsa\">60</span>% dei diritti attribuiti<span class=\"_ _8\"></span>)<span class=\"_ _0\"></span> legata<span class=\"_ _2b2\"> </span></span></span></span></span>al <span class=\"_ _8\"></span>raggiungime<span class=\"_ _1\"></span>nto <span class=\"_ _8\"></span>degli <span class=\"_ _8\"></span>obiett<span class=\"_ _1\"></span>ivi <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span><span class=\"ff2\">Free <span class=\"_ _8\"></span>Cash <span class=\"_ _8\"></span>Flow<span class=\"_ _8\"></span> <span class=\"_ _8\"></span><span class=\"ff3\">ed <span class=\"_ _8\"></span><span class=\"ff2\">EBIT<span class=\"ff3\"> <span class=\"_ _8\"></span>cumulati <span class=\"_ _8\"></span>rispetto<span class=\"_ _8\"></span> a<span class=\"_ _1\"></span>i <span class=\"_ _8\"></span>target <span class=\"_ _8\"></span>di <span class=\"_ _16\"></span>piano<span class=\"_ _0\"></span> <span class=\"_ _8\"></span><span class=\"ff7\">e <span class=\"_ _8\"></span>all\u2019indicator<span class=\"_ _8\"></span>e<span class=\"_ _2b2\"> </span></span></span></span></span></span>ESG definito pe<span class=\"_ _1\"></span>r ogni periodo di <span class=\"_ _8\"></span>ves<span class=\"_ _0\"></span>ting.<span class=\"_ _2b2\"> </span>Con rif<span class=\"_ _1\"></span>erimento <span class=\"_ _8\"></span>alla valuta<span class=\"_ _1\"></span>zione d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>l pia<span class=\"_ _8\"></span>no di inc<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ntivazione <span class=\"_ _8\"></span>azionaria di <span class=\"_ _8\"></span>lungo <span class=\"_ _8\"></span>te<span class=\"_ _0\"></span>rmine <span class=\"_ _8\"></span>ai sensi <span class=\"_ _8\"></span>del princi<span class=\"_ _8\"></span>pio IFRS<span class=\"_ _2b2\"> </span>2, <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>componente <span class=\"_ _0\"></span><span class=\"ff2\">market based</span> <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _0\"></span>stato utilizzato <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>criterio <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>calcolo <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>il <span class=\"_ _6\"></span><span class=\"ff2\">Metodo Monte <span class=\"_ _0\"></span>Carlo</span> <span class=\"_ _0\"></span>che, <span class=\"_ _0\"></span>sulla<span class=\"_ _2b2\"> </span>base <span class=\"_ _4d\"> </span>di <span class=\"_ _b\"> </span>opportune <span class=\"_ _4d\"> </span>ipotesi, <span class=\"_ _4d\"> </span>ha <span class=\"_ _b\"> </span>consentito <span class=\"_ _4d\"> </span>di <span class=\"_ _b\"> </span>definire <span class=\"_ _4d\"> </span>un <span class=\"_ _b\"> </span>consistente <span class=\"_ _4d\"> </span>numero <span class=\"_ _b\"> </span>di <span class=\"_ _4d\"> </span>scenari <span class=\"_ _b\"> </span>alternativi <span class=\"_ _4d\"> </span>nell\u2019arco<span class=\"_ _2b2\"> </span>temporale considerato. <span class=\"_ _0\"></span>Diversamente, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>compon<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nte <span class=\"_ _6\"></span><span class=\"ff2\">non-market based</span> <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>rilevante <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span>fini <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>stima <span class=\"_ _0\"></span>del<span class=\"_ _2b2\"> </span>fair <span class=\"_ _c\"></span>value <span class=\"_ _c\"></span><span class=\"ff7\">al <span class=\"_ _c\"></span>momento <span class=\"_ _c\"></span>dell<span class=\"_ _1\"></span>\u2019assegnazione, <span class=\"_ _c\"></span>ma <span class=\"_ _6\"></span>v<span class=\"_ _0\"></span>iene <span class=\"_ _c\"></span>aggiornato <span class=\"_ _c\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _c\"></span>ogn<span class=\"_ _0\"></span><span class=\"ff3 ls5\">i <span class=\"_ _c\"></span></span><span class=\"ff2\">reporting <span class=\"_ _c\"></span>date<span class=\"ff3\"> <span class=\"_ _c\"></span>per <span class=\"_ _c\"></span>ten<span class=\"_ _1\"></span>ere <span class=\"_ _c\"></span>conto <span class=\"_ _c\"></span>delle<span class=\"_ _2b2\"> </span></span></span></span>aspettative <span class=\"_ _0\"></span>relative <span class=\"_ _6\"></span>al <span class=\"_ _0\"></span>numero <span class=\"_ _6\"></span>di <span class=\"_ _0\"></span>diritti <span class=\"_ _6\"></span>che <span class=\"_ _6\"></span>potranno <span class=\"_ _0\"></span>maturare <span class=\"_ _6\"></span>in <span class=\"_ _0\"></span>base <span class=\"_ _6\"></span>all\u2019andam<span class=\"_ _1\"></span>ento <span class=\"_ _6\"></span>dell\u2019EBIT<span class=\"ff3 ls3\">, <span class=\"_ _6\"></span><span class=\"ls0\">del <span class=\"_ _6\"></span>Free <span class=\"_ _0\"></span>Cash<span class=\"_ _2b2\"> </span></span></span>Flow <span class=\"ff7\">e dell\u2019indica<span class=\"_ _8\"></span>tore ESG <span class=\"ff3\">rispetto ai target <span class=\"_ _1\"></span>di Piano. </span></span>Al <span class=\"_ _c\"></span>3<span class=\"_ _8\"></span>1 <span class=\"_ _c\"></span>dicembre <span class=\"_ _0\"></span>2024, <span class=\"_ _c\"></span>il <span class=\"_ _6\"></span>fair <span class=\"_ _6\"></span>v<span class=\"_ _0\"></span>alue<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>com<span class=\"_ _8\"></span>plessivo <span class=\"_ _c\"></span>del <span class=\"_ _6\"></span>primo <span class=\"_ _6\"></span>e <span class=\"_ _c\"></span>s<span class=\"_ _1\"></span>econdo <span class=\"_ _6\"></span>ciclo <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>vesti<span class=\"_ _8\"></span>ng <span class=\"_ _c\"></span>del <span class=\"_ _c\"></span>Piano<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>di <span class=\"_ _6\"></span>Performance<span class=\"_ _2b2\"> </span>Share 2<span class=\"_ _8\"></span>0<span class=\"_ _0\"></span>23-2025 <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _1\"></span>terzo <span class=\"_ _8\"></span>ciclo di <span class=\"_ _8\"></span>ve<span class=\"_ _0\"></span>sting <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _1\"></span>piano <span class=\"_ _8\"></span>di Performance <span class=\"_ _8\"></span>Share 2<span class=\"_ _1\"></span>020-2022 <span class=\"_ _8\"></span>\u00e8<span class=\"_ _0\"></span> sta<span class=\"_ _1\"></span>to pari <span class=\"_ _8\"></span>a 0,9 <span class=\"_ _8\"></span>milioni<span class=\"_ _2b2\"> </span>di <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>uro <span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>tiene <span class=\"_ _6\"></span>conto <span class=\"_ _0\"></span>del <span class=\"_ _6\"></span>conguaglio <span class=\"_ _0\"></span>riferito <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>secondo <span class=\"_ _0\"></span>ciclo <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>vesting <span class=\"_ _6\"></span>(2021<span class=\"_ _0\"></span>-20<span class=\"_ _8\"></span>2<span class=\"_ _0\"></span>3) <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>piano <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>performan<span class=\"_ _1\"></span>ce<span class=\"_ _2b2\"> </span>2020-2022 <span class=\"_ _8\"></span>oggetto <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>consuntivazi<span class=\"_ _8\"></span>one e <span class=\"_ _8\"></span>a<span class=\"_ _1\"></span>ssegnazione <span class=\"_ _8\"></span>nel <span class=\"_ _8\"></span>2024. <span class=\"_ _8\"></span>Si <span class=\"_ _8\"></span>riportano <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>seguito <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>dettagli <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>ogni <span class=\"_ _8\"></span>singolo<span class=\"_ _2b2\"> </span>ciclo di vesting<span class=\"_ _1\"></span>. Secondo ciclo di <span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>esting 2021<span class=\"ff7\">\u2013</span>2023<span class=\"_ _2b2\"> </span>Il <span class=\"_ _6\"></span>secondo <span class=\"_ _6\"></span>ciclo <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>vesting <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>periodo <span class=\"_ _6\"></span>2021<span class=\"_ _0\"></span>-2023 <span class=\"_ _0\"></span><span class=\"ff7\">s<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _6\"></span>concluso <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>l\u2019approvazio<span class=\"_ _8\"></span>ne <span class=\"_ _c\"></span>dell<span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>Relazione <span class=\"_ _6\"></span>Finanziaria<span class=\"_ _2b2\"> </span></span>Annuale <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>in <span class=\"_ _0\"></span>conformit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>al <span class=\"_ _6\"></span>Regolamento <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>proceduto <span class=\"_ _0\"></span>all\u2019attribuzione <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>corso <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>024 <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>n. <span class=\"_ _0\"></span>252.664<span class=\"_ _2b2\"> </span>azioni agli 11 be<span class=\"_ _1\"></span>neficiari del<span class=\"_ _1\"></span> piano sulla ba<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>e della cons<span class=\"_ _1\"></span>untivazione dei <span class=\"_ _8\"></span>dati stessi per un contro<span class=\"_ _1\"></span>valore pari a <span class=\"_ _1\"></span>1,1<span class=\"_ _2b2\"> </span>milioni di euro. Terzo ciclo di ve<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>ting 2022<span class=\"ff7\">\u2013</span>2024<span class=\"_ _2b2\"> </span>Il <span class=\"_ _8\"></span>terzo ci<span class=\"_ _1\"></span>clo <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>ves<span class=\"_ _0\"></span>ting <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>periodo <span class=\"_ _8\"></span>2022-2024 <span class=\"_ _8\"></span>ha p<span class=\"_ _8\"></span>rev<span class=\"_ _0\"></span>isto <span class=\"_ _8\"></span>inizialment<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>12 <span class=\"_ _8\"></span>beneficiari <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>d <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>tato <span class=\"_ _8\"></span>oggetto <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>nuova<span class=\"_ _2b2\"> </span>valutazione <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>seguito <span class=\"_ _c\"></span>della<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>perdita <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>alcuni <span class=\"_ _c\"></span>diritti <span class=\"_ _c\"></span>ipotizzando <span class=\"_ _c\"></span>il <span class=\"_ _d\"></span><span class=\"ff7\">raggiungim<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nto <span class=\"_ _c\"></span>dell\u2019obiettiv<span class=\"_ _8\"></span>o <span class=\"_ _d\"></span>target <span class=\"_ _c\"></span>con <span class=\"_ _c\"></span>un<span class=\"_ _2b2\"> </span></span>numero <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>azioni <span class=\"_ _8\"></span>pari <span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>303.699 <span class=\"_ _8\"></span>ed <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>fair <span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>alue <span class=\"_ _8\"></span>complessi<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>o <span class=\"_ _8\"></span>di 0,<span class=\"_ _8\"></span>7<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>milioni <span class=\"_ _8\"></span><span class=\"ff7\">di <span class=\"_ _8\"></span>euro. <span class=\"_ _8\"></span>I<span class=\"_ _0\"></span>l <span class=\"_ _8\"></span>costo <span class=\"_ _8\"></span>rilevato <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>l\u2019esercizio<span class=\"_ _2b2\"> </span></span>2024 \u00e8 <span class=\"_ _0\"></span>stato di <span class=\"_ _0\"></span>0<span class=\"ls3\">,1</span> <span class=\"_ _0\"></span>milioni di euro <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>la riserva <span class=\"_ _0\"></span>di patrimonio netto <span class=\"_ _0\"></span>ammonta complessiva<span class=\"_ _1\"></span>mente a <span class=\"_ _0\"></span>0,<span class=\"_ _0\"></span>7 <span class=\"_ _0\"></span>milioni di<span class=\"_ _2b2\"> </span>euro.<span class=\"_ _2b2\"> </span>Primo ciclo di <span class=\"_ _1\"></span>vesting 2023<span class=\"ff7\">\u2013</span>2025 del Pia<span class=\"_ _1\"></span>no di incenti<span class=\"_ _8\"></span>vazione azionaria 2023-2025<span class=\"_ _8\"></span> Il  primo  ciclo <span class=\"_ _7\"> </span>di  vesting <span class=\"_ _7\"> </span>del  periodo  20<span class=\"_ _8\"></span>2<span class=\"_ _0\"></span>3-2025  ha  previst<span class=\"_ _8\"></span>o  12  beneficiari  e <span class=\"_ _7\"> </span>ipotizzato <span class=\"_ _7\"> </span>il  raggiungimento<span class=\"_ _2b2\"> </span>dell\u2019obiettivo ta<span class=\"_ _1\"></span>rget con un numero di azi<span class=\"_ _1\"></span>oni pari a 341.036 ed un fair <span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>alue complessivo <span class=\"_ _1\"></span>di 1 milione di euro. Il<span class=\"_ _2b2\"> </span>costo <span class=\"_ _4d\"> </span>rilevato <span class=\"_ _d\"></span>per <span class=\"_ _b\"> </span>l\u2019esercizio <span class=\"_ _d\"></span>202<span class=\"_ _0\"></span><span class=\"ff3\">4 <span class=\"_ _4d\"> </span>\u00e8 <span class=\"_ _4d\"> </span>stato <span class=\"_ _4d\"> </span>di <span class=\"_ _4d\"> </span>0,3 <span class=\"_ _4d\"> </span>milioni <span class=\"_ _4d\"> </span>di <span class=\"_ _4d\"> </span>euro <span class=\"_ _4d\"> </span>e <span class=\"_ _4d\"> </span>la <span class=\"_ _4d\"> </span>riserva <span class=\"_ _4d\"> </span>di <span class=\"_ _4d\"> </span>patrimonio <span class=\"_ _4d\"> </span>netto <span class=\"_ _4d\"> </span>ammonta<span class=\"_ _2b2\"> </span></span>complessivament<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> a <span class=\"ls40\">0,</span>7 milioni di euro<span class=\"ls3\">. </span>Secondo ciclo di <span class=\"_ _1\"></span>vesting 2024<span class=\"ff7\">\u2013</span>2026 d<span class=\"_ _1\"></span>el Piano di incen<span class=\"_ _8\"></span>tivazione azionaria 2023-2025 Il <span class=\"_ _4d\"> </span>secondo <span class=\"_ _4d\"> </span>ciclo <span class=\"_ _4d\"> </span>di <span class=\"_ _4d\"> </span>ves<span class=\"_ _0\"></span>ting <span class=\"_ _d\"></span>del <span class=\"_ _b\"> </span>periodo <span class=\"_ _d\"> </span>202<span class=\"_ _0\"></span>4-2026 <span class=\"_ _4d\"> </span>ha <span class=\"_ _4d\"> </span>previsto <span class=\"_ _4d\"> </span>13 <span class=\"_ _b\"> </span>beneficiari <span class=\"_ _d\"></span>e <span class=\"_ _4d\"> </span>ipotizzato <span class=\"_ _4d\"> </span>il <span class=\"_ _4d\"> </span>raggiungimento<span class=\"_ _2b2\"> </span>dell\u2019obiettivo target con un numero di <span class=\"_ _0\"></span>azioni pari a 3<span class=\"_ _0\"></span><span class=\"ff3 ls40\">77<span class=\"_ _0\"></span><span class=\"ls0\">.573 ed un<span class=\"_ _0\"></span> fair value complessivo di 1<span class=\"ls3\">,2</span> <span class=\"_ _0\"></span>milioni di euro.<span class=\"_ _2b2\"> </span></span></span>Il <span class=\"_ _d\"> </span>cos<span class=\"_ _0\"></span>to <span class=\"_ _d\"></span>rilevato <span class=\"_ _d\"></span>per <span class=\"_ _4d\"> </span>l\u2019eserci<span class=\"_ _1\"></span>zio <span class=\"_ _d\"></span>202<span class=\"_ _0\"></span><span class=\"ff3\">4 <span class=\"_ _d\"> </span>\u00e8 <span class=\"_ _4d\"> </span>stato <span class=\"_ _d\"></span>di <span class=\"_ _4d\"> </span>0,4 <span class=\"_ _4d\"> </span>milioni <span class=\"_ _d\"></span>di <span class=\"_ _4d\"> </span>euro <span class=\"_ _d\"></span>per <span class=\"_ _4d\"> </span>pari <span class=\"_ _d\"> </span>importo <span class=\"_ _4d\"> </span>rilevato <span class=\"_ _d\"></span>nella <span class=\"_ _d\"></span>riserva <span class=\"_ _d\"></span>di<span class=\"_ _2b2\"> </span></span>patrimonio n<span class=\"_ _1\"></span>etto.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-609": {
   "value": "35.<span class=\"ffa ls0\"> <span class=\"_ _113\"> </span><span class=\"ff3\">Attivit\u00e0 e passivit\u00e0 distinte per scadenza<span class=\"_ _2b2\"> </span></span></span>I crediti commercial<span class=\"_ _1\"></span>i non correnti<span class=\"_ _1\"></span> sono riferiti principal<span class=\"_ _1\"></span>mente alla quota d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>i balance isc<span class=\"_ _1\"></span>ritti nel 2020 <span class=\"_ _1\"></span>e nel 2021<span class=\"_ _2b2\"> </span>che in conformit\u00e0 al Regolamento UE<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>in ambito tariffar<span class=\"_ _8\"></span>io <span class=\"_ _0\"></span>ed al Regolatore ENAC,<span class=\"_ _1\"></span> verranno recup<span class=\"_ _1\"></span>erati in <span class=\"_ _0\"></span>cinque<span class=\"_ _2b2\"> </span>anni <span class=\"_ _6\"></span>a <span class=\"_ _0\"></span>decorrere <span class=\"_ _6\"></span>dal <span class=\"_ _0\"></span>2023 <span class=\"_ _6\"></span>per <span class=\"_ _6\"></span>la <span class=\"_ _0\"></span>rotta <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>le <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>ime <span class=\"_ _0\"></span>due <span class=\"_ _6\"></span>zone <span class=\"_ _0\"></span>di <span class=\"_ _c\"></span>ta<span class=\"_ _8\"></span>riffazione <span class=\"_ _0\"></span>ed <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>sette <span class=\"_ _6\"></span>anni <span class=\"_ _0\"></span>per <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>terza <span class=\"_ _0\"></span>zona <span class=\"_ _6\"></span>di<span class=\"_ _2b2\"> </span>tariffazione.  Le <span class=\"_ _0\"></span>passivit\u00e0 finanziarie <span class=\"_ _0\"></span>oltre <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>5\u00b0 <span class=\"_ _0\"></span>esercizio si <span class=\"_ _0\"></span>riferiscono <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span>finanziamenti bancari de<span class=\"_ _0\"></span>ttagliata<span class=\"_ _8\"></span>me<span class=\"_ _0\"></span>nte <span class=\"_ _0\"></span>commentati<span class=\"_ _2b2\"> </span>nella seguente <span class=\"_ _8\"></span>nota n. 39. Le <span class=\"_ _0\"></span>altre <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>correnti <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>scadenza <span class=\"_ _0\"></span>oltre <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>5\u00b0 <span class=\"_ _6\"></span>esercizio <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>riferiscono <span class=\"_ _0\"></span>alla qu<span class=\"_ _0\"></span>ota <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>contributi in <span class=\"_ _6\"></span>conto<span class=\"_ _2b2\"> </span>impianti <span class=\"_ _6\"></span>commisurata <span class=\"_ _c\"></span>agli<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>a<span class=\"_ _1\"></span>mmortamenti <span class=\"_ _6\"></span>dei <span class=\"_ _c\"></span>progetti <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>investiment<span class=\"_ _8\"></span>o <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>cui <span class=\"_ _6\"></span>si <span class=\"_ _c\"></span>riferisc<span class=\"_ _1\"></span>ono <span class=\"_ _c\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _c\"></span>la <span class=\"_ _6\"></span>quota <span class=\"_ _c\"></span>che <span class=\"_ _6\"></span>si<span class=\"_ _2b2\"> </span>riverser\u00e0 a conto ec<span class=\"_ _8\"></span>onomico oltre il 5\u00b0 esercizio.<table class=\"s w8f5 h541\" id=\"_d476dbec-754f-4b09-a9d5-d028478780aa\"><tr><td></td><td class=\"c x972 y20c5 w8f6 h4f9\"><div class=\"t m60 x1ae h34f y1e95 ff6 fsca fc0 sc0 ls0 ws0\">Entro l'<span class=\"_ _8\"></span>eserciz<span class=\"_ _1\"></span>io<span class=\"_ _2b2\"> </span></div></td><td class=\"c x973 y20c5 w8f7 h4f9\"><div class=\"t m60 x1ae h34f y1e95 ff6 fsca fc0 sc0 ls0 ws0\">Dal<span class=\"_ _8\"></span> 2\u00b0 al<span class=\"_ _1\"></span> 5\u00b0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x974 y20c5 w8f8 h4f9\"><div class=\"t m60 x1ae h34f y1e95 ff6 fsca fc0 sc0 ls0 ws0\">Ol<span class=\"_ _8\"></span>tre i<span class=\"_ _8\"></span>l 5\u00b0<span class=\"_ _2b2\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x975 y20c6 w8f9 h4f9\"><div class=\"t m60 x1ae h34f y1e95 ff6 fsca fc0 sc0 ls0 ws0\">suc<span class=\"_ _0\"></span>cessivo<span class=\"_ _2b2\"> </span></div></td><td class=\"c x976 y20c6 w8fa h4f9\"><div class=\"t m60 x1ae h34f y1e95 ff6 fsca fc0 sc0 ls0 ws0\">eser<span class=\"_ _8\"></span>c<span class=\"_ _0\"></span>izi<span class=\"_ _8\"></span>o<span class=\"_ _2b2\"> </span></div></td><td class=\"c x977 y20c6 w8fb h4f9\"><div class=\"t m60 x1ae h34f y1e95 ff6 fsca fc0 sc0 ls0 ws0\">eser<span class=\"_ _8\"></span>c<span class=\"_ _0\"></span>izi<span class=\"_ _8\"></span>o<span class=\"_ _2b2\"> </span></div></td><td class=\"c x978 y20c6 w8fc h4f9\"><div class=\"t m60 x1ae h34f y1e95 ff6 fsca fc0 sc0 ls0 ws0\">To<span class=\"_ _0\"></span>tale<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x979 y20c7 w215 h350\"><div class=\"t m60 x5c h351 y1627 ff4 fsca fc0 sc0 ls0 ws0\">Att<span class=\"_ _1\"></span>ivit\u00e0 finanz<span class=\"_ _8\"></span>ia<span class=\"_ _0\"></span>rie n<span class=\"_ _8\"></span>o<span class=\"_ _0\"></span>n corren<span class=\"_ _8\"></span>ti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x97a y20c8 w8fd h4fa\"><div class=\"t m60 x1ae h351 y1eae ff4 fsca fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x97b y20c9 w8fe h4fa\"><div class=\"t m60 x1ae h351 y1eae ff4 fsca fc0 sc0 ls10f ws0\">344<span class=\"_ _2b2\"> </span></div></td><td class=\"c x97c y20c8 w8fd h4fa\"><div class=\"t m60 x1ae h351 y1eae ff4 fsca fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x97d y20c9 w8fe h4fa\"><div class=\"t m60 x1ae h351 y1eae ff4 fsca fc0 sc0 ls10f ws0\">344<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x979 y20c7 w215 h350\"><div class=\"t m60 x5c h351 y162b ff4 fsca fc0 sc0 ls0 ws0\">Att<span class=\"_ _1\"></span>ivit\u00e0 p<span class=\"_ _8\"></span>er im<span class=\"_ _1\"></span>poste anticip<span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>te<span class=\"_ _2b2\"> </span></div></td><td class=\"c x97a y20ca w8fd h4fa\"><div class=\"t m60 x1ae h351 y1eae ff4 fsca fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x97e y20cb w8ff h4fa\"><div class=\"t m60 x1ae h351 y1eae ff4 fsca fc0 sc0 ls10f ws0\">31.578<span class=\"_ _2b2\"> </span></div></td><td class=\"c x97c y20ca w8fd h4fa\"><div class=\"t m60 x1ae h351 y1eae ff4 fsca fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x97f y20cb w8ff h4fa\"><div class=\"t m60 x1ae h351 y1eae ff4 fsca fc0 sc0 ls10f ws0\">31.578<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x979 y20c7 w215 h350\"><div class=\"t m60 x5c h351 y162e ff4 fsca fc0 sc0 ls0 ws0\">Credi<span class=\"_ _1\"></span>ti co<span class=\"_ _0\"></span>mm<span class=\"_ _8\"></span>erciali non corren<span class=\"_ _8\"></span>ti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x97a y20cc w8fd h4fa\"><div class=\"t m60 x1ae h351 y1eae ff4 fsca fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x980 y20cd w900 h4fa\"><div class=\"t m60 x1ae h351 y1eae ff4 fsca fc0 sc0 ls10f ws0\">385.454<span class=\"_ _2b2\"> </span></div></td><td class=\"c x97c y20cc w8fd h4fa\"><div class=\"t m60 x1ae h351 y1eae ff4 fsca fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x981 y20cd w901 h4fa\"><div class=\"t m60 x1ae h351 y1eae ff4 fsca fc0 sc0 ls10f ws0\">385.454<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x979 y20c7 w215 h350\"><div class=\"t m60 x5c h351 y1630 ff4 fsca fc0 sc0 ls0 ws0\">Al<span class=\"_ _8\"></span>tri cred<span class=\"_ _1\"></span>iti n<span class=\"_ _8\"></span>o<span class=\"_ _0\"></span>n corren<span class=\"_ _8\"></span>ti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x97a y20ce w8fd h4fa\"><div class=\"t m60 x1ae h351 y1eae ff4 fsca fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x982 y20cf w902 h4fa\"><div class=\"t m60 x1ae h351 y1eae ff4 fsca fc0 sc0 ls10f ws0\">49<span class=\"_ _2b2\"> </span></div></td><td class=\"c x97c y20ce w8fd h4fa\"><div class=\"t m60 x1ae h351 y1eae ff4 fsca fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x983 y20cf w903 h4fa\"><div class=\"t m60 x1ae h351 y1eae ff4 fsca fc0 sc0 ls10f ws0\">49<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x979 y20c7 w215 h350\"><div class=\"t m60 x5c h34f y1633 ff6 fsca fc0 sc0 ls0 ws0\">Totale<span class=\"_ _2b2\"> </span></div></td><td class=\"c x97a y20d0 w8fd h4f9\"><div class=\"t m60 x1ae h34f y1e95 ff6 fsca fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x980 y20d1 w904 h4f9\"><div class=\"t m60 x1ae h34f y1e95 ff6 fsca fc0 sc0 ls10f ws0\">417.425<span class=\"_ _2b2\"> </span></div></td><td class=\"c x97c y20d0 w8fd h4f9\"><div class=\"t m60 x1ae h34f y1e95 ff6 fsca fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x981 y20d1 w905 h4f9\"><div class=\"t m60 x1ae h34f y1e95 ff6 fsca fc0 sc0 ls10f ws0\">417.425<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x979 y20c7 w215 h350\"><div class=\"t m60 x5c h351 y1635 ff4 fsca fc0 sc0 ls0 ws0\">Passivi<span class=\"_ _1\"></span>t\u00e0 f<span class=\"_ _0\"></span>inan<span class=\"_ _8\"></span>zia<span class=\"_ _0\"></span>rie<span class=\"_ _2b2\"> </span></div></td><td class=\"c x984 y20d2 w906 h4fa\"><div class=\"t m60 x1ae h351 y1eae ff4 fsca fc0 sc0 ls10f ws0\">22.007<span class=\"_ _2b2\"> </span></div></td><td class=\"c x985 y20d2 w900 h4fa\"><div class=\"t m60 x1ae h351 y1eae ff4 fsca fc0 sc0 ls10f ws0\">450.559<span class=\"_ _2b2\"> </span></div></td><td class=\"c x986 y20d2 w907 h4fa\"><div class=\"t m60 x1ae h351 y1eae ff4 fsca fc0 sc0 ls10f ws0\">117.098<span class=\"_ _2b2\"> </span></div></td><td class=\"c x987 y20d2 w907 h4fa\"><div class=\"t m60 x1ae h351 y1eae ff4 fsca fc0 sc0 ls10f ws0\">589.664<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x979 y20c7 w215 h350\"><div class=\"t m60 x5c h351 y1638 ff4 fsca fc0 sc0 ls0 ws0\">Passivi<span class=\"_ _1\"></span>t\u00e0 per<span class=\"_ _1\"></span> im<span class=\"_ _8\"></span>poste diff<span class=\"_ _0\"></span>erite<span class=\"_ _2b2\"> </span></div></td><td class=\"c x97a y20d3 w8fd h4fa\"><div class=\"t m60 x1ae h351 y1eae ff4 fsca fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x988 y20d4 w908 h4fa\"><div class=\"t m60 x1ae h351 y1eae ff4 fsca fc0 sc0 ls10f ws0\">4.365<span class=\"_ _2b2\"> </span></div></td><td class=\"c x97c y20d3 w8fd h4fa\"><div class=\"t m60 x1ae h351 y1eae ff4 fsca fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x989 y20d4 w909 h4fa\"><div class=\"t m60 x1ae h351 y1eae ff4 fsca fc0 sc0 ls10f ws0\">4.365<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x979 y20c7 w215 h350\"><div class=\"t m60 x5c h351 y163a ff4 fsca fc0 sc0 ls0 ws0\">Al<span class=\"_ _8\"></span>tre passivi<span class=\"_ _8\"></span>t\u00e0<span class=\"_ _0\"></span> non corren<span class=\"_ _8\"></span>ti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x97a y20d5 w8fd h4fa\"><div class=\"t m60 x1ae h351 y1eae ff4 fsca fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x97e y20d6 w8ff h4fa\"><div class=\"t m60 x1ae h351 y1eae ff4 fsca fc0 sc0 ls10f ws0\">36.226<span class=\"_ _2b2\"> </span></div></td><td class=\"c x98a y20d6 w907 h4fa\"><div class=\"t m60 x1ae h351 y1eae ff4 fsca fc0 sc0 ls10f ws0\">101.773<span class=\"_ _2b2\"> </span></div></td><td class=\"c x98b y20d6 w907 h4fa\"><div class=\"t m60 x1ae h351 y1eae ff4 fsca fc0 sc0 ls10f ws0\">137.999<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x979 y20c7 w215 h350\"><div class=\"t m60 x5c h351 y163c ff4 fsca fc0 sc0 ls0 ws0\">Deb<span class=\"_ _8\"></span>iti co<span class=\"_ _0\"></span>mmer<span class=\"_ _8\"></span>c<span class=\"_ _0\"></span>iali n<span class=\"_ _1\"></span>on co<span class=\"_ _0\"></span>rren<span class=\"_ _8\"></span>ti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x97a y20d7 w8fd h4fa\"><div class=\"t m60 x1ae h351 y1eae ff4 fsca fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x98c y20d7 w90a h4fa\"><div class=\"t m60 x1ae h351 y1eae ff4 fsca fc0 sc0 ls10f ws0\">29.<span class=\"_ _0\"></span>941<span class=\"_ _2b2\"> </span></div></td><td class=\"c x97c y20d8 w8fd h4fa\"><div class=\"t m60 x1ae h351 y1eae ff4 fsca fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x97f y20d7 w8ff h4fa\"><div class=\"t m60 x1ae h351 y1eae ff4 fsca fc0 sc0 ls10f ws0\">29.941<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x979 y20c7 w215 h350\"><div class=\"t m60 x5c h34f y163e ff6 fsca fc0 sc0 ls0 ws0\">Totale<span class=\"_ _2b2\"> </span></div></td><td class=\"c x984 y20d9 w90b h4f9\"><div class=\"t m60 x1ae h34f y1e95 ff6 fsca fc0 sc0 ls10f ws0\">22.007<span class=\"_ _2b2\"> </span></div></td><td class=\"c x98d y20d9 w905 h4f9\"><div class=\"t m60 x1ae h34f y1e95 ff6 fsca fc0 sc0 ls10f ws0\">521.091<span class=\"_ _2b2\"> </span></div></td><td class=\"c x98e y20d9 w905 h4f9\"><div class=\"t m60 x1ae h34f y1e95 ff6 fsca fc0 sc0 ls10f ws0\">218.871<span class=\"_ _2b2\"> </span></div></td><td class=\"c x98f y20d9 w90c h4f9\"><div class=\"t m60 x1ae h34f y1e95 ff6 fsca fc0 sc0 ls10f ws0\">761.<span class=\"_ _0\"></span>969<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x979 y20da w215 h354\"><div class=\"t m60 x45 h355 y1641 ff12 fscb fc0 sc0 ls0 ws0\">(mi<span class=\"_ _0\"></span>gliai<span class=\"_ _0\"></span>a di e<span class=\"_ _0\"></span>ur<span class=\"_ _1\"></span>o)<span class=\"_ _2b2\"> </span></div></td></tr></table>38.<span class=\"ffa ls0\"> <span class=\"_ _113\"> </span><span class=\"ff3\">Obblighi di trasparenza nel sistema delle erogazioni pubbliche<span class=\"_ _2b2\"> </span></span></span>La <span class=\"_ _0\"></span>Legge <span class=\"_ _6\"></span>4 <span class=\"_ _6\"></span>agosto <span class=\"_ _0\"></span>2017 <span class=\"_ _0\"></span>n. <span class=\"_ _6\"></span>124 <span class=\"_ _6\"></span>(legge <span class=\"_ _0\"></span>annuale <span class=\"_ _0\"></span>per <span class=\"_ _6\"></span>il <span class=\"_ _0\"></span>mercato <span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>concorrenza) <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>introdotto <span class=\"_ _6\"></span>all\u2019art. <span class=\"_ _0\"></span>1, <span class=\"_ _0\"></span>commi<span class=\"_ _2b2\"> </span>125 <span class=\"_ _c\"></span>e <span class=\"_ _d\"> </span>126, <span class=\"_ _d\"></span>alcune <span class=\"_ _c\"></span>misure <span class=\"_ _c\"></span>f<span class=\"_ _0\"></span>inalizza<span class=\"_ _1\"></span>te <span class=\"_ _d\"></span>ad <span class=\"_ _d\"></span>assicurar<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>la <span class=\"_ _d\"></span>trasparenza <span class=\"_ _c\"></span>nel <span class=\"_ _c\"></span>s<span class=\"_ _0\"></span>istema <span class=\"_ _c\"></span>delle <span class=\"_ _c\"></span>erogazioni <span class=\"_ _c\"></span>pubbliche. <span class=\"_ _c\"></span>Le<span class=\"_ _2b2\"> </span>disposizioni, <span class=\"_ _8\"></span>da ultimo <span class=\"_ _8\"></span>modificate con D<span class=\"_ _8\"></span>ecreto<span class=\"_ _0\"></span>-<span class=\"ff7\">legge <span class=\"_ _1\"></span>del 30 <span class=\"_ _8\"></span>aprile 201<span class=\"_ _1\"></span>9 n. <span class=\"_ _8\"></span>34, prevedono, <span class=\"_ _8\"></span>tra l\u2019altro, <span class=\"_ _8\"></span>l\u2019obbligo di<span class=\"_ _2b2\"> </span></span>pubblicare nelle note <span class=\"_ _0\"></span>integrative del <span class=\"_ _0\"></span>Bilancio di <span class=\"_ _0\"></span>Esercizio e <span class=\"_ _0\"></span>del Bilancio Consolidato, ove presente, <span class=\"_ _0\"></span>gli importi e<span class=\"_ _2b2\"> </span>le <span class=\"_ _4\"> </span>infor<span class=\"_ _1\"></span>mazioni  relativi <span class=\"_ _4\"> </span>a  sovvenzioni,  contributi  o <span class=\"_ _4\"> </span>aiuti,  in <span class=\"_ _4\"> </span>denaro  o <span class=\"_ _4\"> </span>in  natura, <span class=\"_ _4\"> </span>rice<span class=\"_ _1\"></span>vute <span class=\"_ _4\"> </span>dalle  pubblich<span class=\"_ _1\"></span>e<span class=\"_ _2b2\"> </span>amministrazioni e<span class=\"_ _8\"></span> le<span class=\"_ _0\"></span> erogazioni e<span class=\"_ _1\"></span>ffettuate.<span class=\"_ _2b2\"> </span>In <span class=\"_ _1\"></span>coerenza <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>circolari <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>Assonime <span class=\"_ _8\"></span>n. <span class=\"_ _8\"></span>5 d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _8\"></span>22 <span class=\"_ _8\"></span>febbraio <span class=\"_ _8\"></span>2019 <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>n. <span class=\"_ _8\"></span>32 <span class=\"_ _1\"></span>del <span class=\"_ _8\"></span>23 <span class=\"_ _8\"></span>dicembre <span class=\"_ _8\"></span>2019, <span class=\"_ _8\"></span>il crit<span class=\"_ _1\"></span>erio <span class=\"_ _8\"></span>seguito<span class=\"_ _2b2\"> </span>nell\u2019informati<span class=\"_ _1\"></span>va <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>seguito <span class=\"_ _c\"></span>riportata, <span class=\"_ _d\"></span>ha <span class=\"_ _d\"></span>riguardato <span class=\"_ _c\"></span>le <span class=\"_ _c\"></span>e<span class=\"_ _0\"></span>rogazioni <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>importo <span class=\"_ _d\"></span>superiore <span class=\"_ _c\"></span>a <span class=\"_ _d\"></span>10 <span class=\"_ _d\"></span>migliaia <span class=\"_ _d\"></span>di <span class=\"_ _c\"></span>e<span class=\"_ _0\"></span>uro,<span class=\"_ _2b2\"> </span>effettuate <span class=\"_ _4d\"> </span>dal <span class=\"_ _4d\"> </span>medesimo <span class=\"_ _4d\"> </span>sogg<span class=\"_ _0\"></span>etto <span class=\"_ _4d\"> </span>erogante <span class=\"_ _b\"> </span>nel <span class=\"_ _4d\"> </span>corso <span class=\"_ _4d\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_ _4d\"> </span>2024, <span class=\"_ _b\"> </span>anche <span class=\"_ _b\"> </span>tramite <span class=\"_ _4d\"> </span>una <span class=\"_ _4d\"> </span>pluralit\u00e0 <span class=\"_ _4d\"> </span>di <span class=\"_ _b\"> </span>transazioni<span class=\"_ _2b2\"> </span>economiche e <span class=\"_ _1\"></span>secondo il cri<span class=\"_ _1\"></span>terio della cassa. <table class=\"s w913 h543\" id=\"_49f46c63-cc23-4f70-b26d-827579c499a9\"><tr><td class=\"c x1af y20e3 w914 h520\"><div class=\"t m62 x1ae h35c y1efb ff6 fscd fc0 sc0 ls0 ws0\">Soggett<span class=\"_ _1\"></span>o ero<span class=\"_ _1\"></span>ga<span class=\"_ _1\"></span>nte<span class=\"_ _2b2\"> </span></div></td><td class=\"c x996 y20e3 w915 h520\"><div class=\"t m62 x1ae h35c y1efb ff6 fscd fc0 sc0 ls0 ws0\">Da<span class=\"_ _1\"></span>ta<span class=\"_ _8\"></span> Inca<span class=\"_ _8\"></span>sso<span class=\"_ _2b2\"> </span></div></td><td class=\"c x997 y20e3 w916 h520\"><div class=\"t m62 x1ae h35c y1efb ff6 fscd fc0 sc0 ls0 ws0\">Import<span class=\"_ _1\"></span>o<span class=\"_ _2b2\"> </span></div></td><td class=\"c x998 y20e3 w917 h520\"><div class=\"t m62 x1ae h35c y1efb ff6 fscd fc0 sc0 ls0 ws0\">Causale<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x999 y20e5 w918 h4e3\" colspan=\"2\"><div class=\"t m62 x1ae h35e y20e4 ff4 fscd fc0 sc0 ls0 ws0\">Contribu<span class=\"_ _0\"></span>to in conto <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>rcizi<span class=\"_ _0\"></span>o fi<span class=\"_ _0\"></span>nal<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>zzato a<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y20e6 w919 h4e3\"><div class=\"t m62 x1ae h35e y20e4 ff4 fscd fc0 sc0 ls0 ws0\">M<span class=\"_ _8\"></span>i<span class=\"_ _0\"></span>ni<span class=\"_ _0\"></span>ste<span class=\"_ _0\"></span>ro del<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> Inf<span class=\"_ _0\"></span>rastr<span class=\"_ _8\"></span>uttu<span class=\"_ _0\"></span>re e dei<span class=\"_ _0\"></span> Tr<span class=\"_ _1\"></span>asporti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x99a y20e6 w91a h4e3\"><div class=\"t m62 x1ae h35e y20e4 ff4 fscd fc0 sc0 ls0 ws0\">0<span class=\"_ _8\"></span>6/1<span class=\"_ _8\"></span>2<span class=\"_ _1\"></span>/20<span class=\"_ _8\"></span>2<span class=\"_ _8\"></span>4<span class=\"_ _2b2\"> </span></div></td><td class=\"c x99c y20e6 w91b h4e3\"><div class=\"t m62 x1ae h35e y20e4 ff4 fscd fc0 sc0 ls0 ws0\">30<span class=\"_ _8\"></span>.00<span class=\"_ _8\"></span>0<span class=\"_ _2b2\"> </span></div><div class=\"t m62 x99b h35e y20e4 ff4 fscd fc0 sc0 ls0 ws0\">gar<span class=\"_ _8\"></span>anti<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span> la sicurezza dei<span class=\"_ _0\"></span> propr<span class=\"_ _1\"></span>i<span class=\"_ _0\"></span> impi<span class=\"_ _0\"></span>anti<span class=\"_ _0\"></span> e la sicurezza<span class=\"_ _2b2\"> </span></div></td><td class=\"c x999 y20e7 w91c h4e3\"><div class=\"t m62 x1ae h35e y20e4 ff4 fscd fc0 sc0 ls0 ws0\">compensare<span class=\"_ _0\"></span> i c<span class=\"_ _8\"></span>os<span class=\"_ _0\"></span>ti soste<span class=\"_ _0\"></span>nuti<span class=\"_ _0\"></span> dall<span class=\"_ _0\"></span>a Capogr<span class=\"_ _8\"></span>up<span class=\"_ _0\"></span>po per<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x999 y20e8 w91d h4e3\" colspan=\"2\"><div class=\"t m62 x1ae h35e y20e4 ff15 fscd fc0 sc0 ls0 ws0\">ope<span class=\"_ _0\"></span>rativa a<span class=\"_ _1\"></span>i<span class=\"_ _0\"></span> sensi<span class=\"_ _0\"></span> di<span class=\"_ _0\"></span> quanto <span class=\"_ _8\"></span>p<span class=\"_ _0\"></span>revi<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>to da<span class=\"_ _1\"></span>l<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>\u2019art. 1<span class=\"_ _8\"></span>1<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x999 y20e9 w91e h4e3\" colspan=\"2\"><div class=\"t m62 x1ae h35e y20e4 ff4 fscd fc0 sc0 ls0 ws0\">se<span class=\"_ _0\"></span>pti<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s del<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a L<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>gge<span class=\"_ _0\"></span> 2<span class=\"_ _8\"></span>48<span class=\"_ _8\"></span>/05<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y20ea w919 h4e3\"><div class=\"t m62 x1ae h35e y20e4 ff4 fscd fc0 sc0 ls0 ws0\">M<span class=\"_ _8\"></span>i<span class=\"_ _0\"></span>ni<span class=\"_ _0\"></span>ste<span class=\"_ _0\"></span>ro del<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> Inf<span class=\"_ _0\"></span>rastr<span class=\"_ _8\"></span>uttu<span class=\"_ _0\"></span>re e dei<span class=\"_ _0\"></span> Tr<span class=\"_ _1\"></span>asporti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x99d y20ea w91f h4e3\"><div class=\"t m62 x1ae h35e y20e4 ff4 fscd fc0 sc0 ls0 ws0\">0<span class=\"_ _1\"></span>4<span class=\"_ _8\"></span>/<span class=\"_ _0\"></span>0<span class=\"_ _8\"></span>4/2<span class=\"_ _8\"></span>02<span class=\"_ _8\"></span>4 <span class=\"_ _8\"></span>23<span class=\"_ _8\"></span>/0<span class=\"_ _1\"></span>4<span class=\"_ _8\"></span>/<span class=\"_ _0\"></span>2<span class=\"_ _8\"></span>02<span class=\"_ _8\"></span>4<span class=\"_ _2b2\"> </span></div></td><td class=\"c x99e y20ea w920 h4e3\"><div class=\"t m62 x1ae h35e y20e4 ff4 fscd fc0 sc0 ls0 ws0\">7.6<span class=\"_ _8\"></span>75</div></td><td class=\"c x99f y20ea w921 h4e3\"><div class=\"t m62 x1ae h35e y20e4 ff4 fscd fc0 sc0 ls0 ws0\">PON<span class=\"_ _0\"></span> Infrastrutture e Reti<span class=\"_ _0\"></span> 2<span class=\"_ _8\"></span>0<span class=\"_ _1\"></span>1<span class=\"_ _8\"></span>4-20<span class=\"_ _8\"></span>2<span class=\"_ _8\"></span>0<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y20eb w919 h4e3\"><div class=\"t m62 x1ae h35e y20e4 ff4 fscd fc0 sc0 ls0 ws0\">M<span class=\"_ _8\"></span>i<span class=\"_ _0\"></span>ni<span class=\"_ _0\"></span>ste<span class=\"_ _0\"></span>ro del<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> Inf<span class=\"_ _0\"></span>rastr<span class=\"_ _8\"></span>uttu<span class=\"_ _0\"></span>re e dei<span class=\"_ _0\"></span> Tr<span class=\"_ _1\"></span>asporti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x99d y20eb w91f h4e3\"><div class=\"t m62 x1ae h35e y20e4 ff4 fscd fc0 sc0 ls0 ws0\">1<span class=\"_ _1\"></span>2<span class=\"_ _8\"></span>/<span class=\"_ _0\"></span>1<span class=\"_ _8\"></span>1/2<span class=\"_ _8\"></span>02<span class=\"_ _8\"></span>4 <span class=\"_ _8\"></span>20<span class=\"_ _8\"></span>/1<span class=\"_ _1\"></span>2<span class=\"_ _8\"></span>/<span class=\"_ _0\"></span>2<span class=\"_ _8\"></span>02<span class=\"_ _8\"></span>4<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9a0 y20eb w922 h4e3\"><div class=\"t m62 x1ae h35e y20e4 ff4 fscd fc0 sc0 ls0 ws0\">10<span class=\"_ _8\"></span>.43<span class=\"_ _8\"></span>7</div></td><td class=\"c x9a1 y20eb w923 h4e3\"><div class=\"t m62 x1ae h35e y20e4 ff4 fscd fc0 sc0 ls0 ws0\">PON<span class=\"_ _0\"></span> Infrastruttur<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> e R<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span> 2<span class=\"_ _8\"></span>0<span class=\"_ _8\"></span>14<span class=\"_ _8\"></span>-<span class=\"_ _0\"></span>2<span class=\"_ _8\"></span>02<span class=\"_ _8\"></span>0<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y20ec w919 h4e3\"><div class=\"t m62 x1ae h35e y20e4 ff4 fscd fc0 sc0 ls0 ws0\">M<span class=\"_ _8\"></span>i<span class=\"_ _0\"></span>ni<span class=\"_ _0\"></span>ste<span class=\"_ _0\"></span>ro del<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> Inf<span class=\"_ _0\"></span>rastr<span class=\"_ _8\"></span>uttu<span class=\"_ _0\"></span>re e dei<span class=\"_ _0\"></span> Tr<span class=\"_ _1\"></span>asporti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x99d y20ec w91f h4e3\"><div class=\"t m62 x1ae h35e y20e4 ff4 fscd fc0 sc0 ls0 ws0\">1<span class=\"_ _1\"></span>6<span class=\"_ _8\"></span>/<span class=\"_ _0\"></span>0<span class=\"_ _8\"></span>4/2<span class=\"_ _8\"></span>02<span class=\"_ _8\"></span>4 <span class=\"_ _8\"></span>21<span class=\"_ _8\"></span>/1<span class=\"_ _1\"></span>0<span class=\"_ _8\"></span>/<span class=\"_ _0\"></span>2<span class=\"_ _8\"></span>02<span class=\"_ _8\"></span>4<span class=\"_ _2b2\"> </span></div></td><td class=\"c x99e y20ec w920 h4e3\"><div class=\"t m62 x1ae h35e y20e4 ff4 fscd fc0 sc0 ls0 ws0\">3.5<span class=\"_ _8\"></span>66</div></td><td class=\"c x99f y20ec w924 h4e3\"><div class=\"t m62 x1ae h35e y20e4 ff4 fscd fc0 sc0 ls0 ws0\">PN<span class=\"_ _0\"></span>RR<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x9a2 y20ed w219 h363\"><div class=\"t m62 x65 h35c y1669 ff6 fscd fc0 sc0 ls0 ws0\">To<span class=\"_ _1\"></span>ta<span class=\"_ _8\"></span>l<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> M<span class=\"_ _8\"></span>i<span class=\"_ _0\"></span>niste<span class=\"_ _0\"></span>ro <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span>ll<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> Infr<span class=\"_ _1\"></span>ast<span class=\"_ _8\"></span>rutt<span class=\"_ _1\"></span>ure e dei T<span class=\"_ _8\"></span>raspo<span class=\"_ _1\"></span>rt<span class=\"_ _8\"></span>i<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x9a3 y20ee w925 h520\"><div class=\"t m62 x1ae h35c y1efb ff6 fscd fc0 sc0 ls0 ws0\">5<span class=\"_ _8\"></span>1.6<span class=\"_ _8\"></span>7<span class=\"_ _1\"></span>8<span class=\"_ _2b2\"> </span></div></td><td></td></tr><tr><td class=\"c x9a2 y20ef w219 h364\"><div class=\"t m62 x65 h35c y166b ff6 fscd fc0 sc0 ls0 ws0\">To<span class=\"_ _1\"></span>ta<span class=\"_ _8\"></span>l<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> c<span class=\"_ _8\"></span>omple<span class=\"_ _0\"></span>ssivo<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x9a3 y20f0 w925 h520\"><div class=\"t m62 x1ae h35c y1efb ff6 fscd fc0 sc0 ls0 ws0\">5<span class=\"_ _8\"></span>1.6<span class=\"_ _8\"></span>7<span class=\"_ _1\"></span>8<span class=\"_ _2b2\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"c x9a4 y1da3 w926 h544\"><div class=\"t m62 x1ae h362 y20f1 ff12 fsce fc0 sc0 ls0 ws0\">(migliaia<span class=\"_ _0\"></span> di euro)</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-608": {
   "value": "36.<span class=\"ffa ls0\"> <span class=\"_ _113\"> </span><span class=\"ff3\">Garanzie e impegni </span></span>Le <span class=\"_ _c\"></span>garanzie <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _c\"></span>riferi<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>cono <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>fid<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>jussioni <span class=\"_ _6\"></span>prestate <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>ter<span class=\"_ _8\"></span>zi <span class=\"_ _c\"></span>ne<span class=\"_ _0\"></span>ll\u2019inte<span class=\"_ _1\"></span>resse <span class=\"_ _c\"></span>del <span class=\"_ _c\"></span>Gr<span class=\"_ _8\"></span>uppo <span class=\"_ _c\"></span>per <span class=\"_ _c\"></span>10.097 <span class=\"_ _c\"></span>migli<span class=\"_ _1\"></span>aia <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>e<span class=\"_ _1\"></span>uro<span class=\"_ _2b2\"> </span>(8.881 <span class=\"_ _b\"> </span>migliaia <span class=\"_ _b\"> </span>di <span class=\"_ _7\"> </span>euro <span class=\"_ _b\"> </span>al <span class=\"_ _b\"> </span>31<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>dicembre <span class=\"_ _b\"> </span>2023), <span class=\"_ _b\"> </span>registrando <span class=\"_ _b\"> </span>un <span class=\"_ _b\"> </span>de<span class=\"_ _0\"></span>crem<span class=\"_ _1\"></span>ento <span class=\"_ _b\"> </span>netto <span class=\"_ _7\"> </span>di <span class=\"_ _b\"> </span>1.216 <span class=\"_ _7\"> </span>migliaia<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>di  e<span class=\"_ _8\"></span>uro<span class=\"_ _2b2\"> </span>derivante principal<span class=\"_ _8\"></span>mente da nuove fidejus<span class=\"_ _1\"></span>sioni a garan<span class=\"_ _8\"></span>zia di commesse estere. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCollateralExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-650": {
   "value": "36.<span class=\"ffa ls0\"> <span class=\"_ _113\"> </span><span class=\"ff3\">Garanzie e impegni </span></span>Le <span class=\"_ _c\"></span>garanzie <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _c\"></span>riferi<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>cono <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>fid<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>jussioni <span class=\"_ _6\"></span>prestate <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>ter<span class=\"_ _8\"></span>zi <span class=\"_ _c\"></span>ne<span class=\"_ _0\"></span>ll\u2019inte<span class=\"_ _1\"></span>resse <span class=\"_ _c\"></span>del <span class=\"_ _c\"></span>Gr<span class=\"_ _8\"></span>uppo <span class=\"_ _c\"></span>per <span class=\"_ _c\"></span>10.097 <span class=\"_ _c\"></span>migli<span class=\"_ _1\"></span>aia <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>e<span class=\"_ _1\"></span>uro<span class=\"_ _2b2\"> </span>(8.881 <span class=\"_ _b\"> </span>migliaia <span class=\"_ _b\"> </span>di <span class=\"_ _7\"> </span>euro <span class=\"_ _b\"> </span>al <span class=\"_ _b\"> </span>31<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>dicembre <span class=\"_ _b\"> </span>2023), <span class=\"_ _b\"> </span>registrando <span class=\"_ _b\"> </span>un <span class=\"_ _b\"> </span>de<span class=\"_ _0\"></span>crem<span class=\"_ _1\"></span>ento <span class=\"_ _b\"> </span>netto <span class=\"_ _7\"> </span>di <span class=\"_ _b\"> </span>1.216 <span class=\"_ _7\"> </span>migliaia<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>di  e<span class=\"_ _8\"></span>uro<span class=\"_ _2b2\"> </span>derivante principal<span class=\"_ _8\"></span>mente da nuove fidejus<span class=\"_ _1\"></span>sioni a garan<span class=\"_ _8\"></span>zia di commesse estere. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-607": {
   "value": "37.<span class=\"ffa ls0\"> <span class=\"_ _113\"> </span><span class=\"ff3\">Utile base e diluito per azione<span class=\"_ _2b2\"> </span></span></span>L\u2019utile <span class=\"_ _c\"></span>base <span class=\"_ _c\"></span>per <span class=\"_ _d\"></span>azione <span class=\"_ _c\"></span>\u00e8 <span class=\"_ _d\"></span>riportato<span class=\"_ _8\"></span> <span class=\"_ _d\"></span>in <span class=\"_ _d\"></span>calce <span class=\"_ _c\"></span>al <span class=\"_ _d\"></span>prospetto <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>conto <span class=\"_ _c\"></span>e<span class=\"_ _0\"></span>conomico <span class=\"_ _c\"></span>ed <span class=\"_ _c\"></span>\u00e8 <span class=\"_ _d\"></span>calcolato<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>dividendo<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>l\u2019utile<span class=\"_ _2b2\"> </span>consolidato per il n<span class=\"_ _8\"></span>umero medio ponderato dell<span class=\"_ _8\"></span>e azioni ordinarie in circola<span class=\"_ _1\"></span>zione durant<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> l\u2019anno.<span class=\"_ _2b2\"> </span>Il capital<span class=\"_ _8\"></span>e sociale, c<span class=\"_ _1\"></span>he non <span class=\"_ _8\"></span>ha subito <span class=\"_ _8\"></span>modifiche in <span class=\"_ _8\"></span>corso di an<span class=\"_ _8\"></span>no, \u00e8 comp<span class=\"_ _1\"></span>osto da <span class=\"_ _8\"></span>n. 541.744.3<span class=\"_ _1\"></span>85 azioni <span class=\"_ _8\"></span>ordinarie.<span class=\"_ _2b2\"> </span>La <span class=\"_ _0\"></span>Capogruppo possiede <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>fine 2024 <span class=\"_ _0\"></span>n. <span class=\"_ _0\"></span>380.940 <span class=\"_ _0\"></span>azioni pr<span class=\"_ _0\"></span>oprie<span class=\"ff7\">, nel <span class=\"_ _0\"></span>corso <span class=\"_ _0\"></span>dell\u2019eserci<span class=\"_ _1\"></span>zio <span class=\"_ _0\"></span><span class=\"ff3\">sono <span class=\"_ _0\"></span>state <span class=\"_ _0\"></span>assegnate n.<span class=\"_ _2b2\"> </span></span></span>252.664 <span class=\"_ _6\"></span>azioni <span class=\"_ _6\"></span>complessive <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>due <span class=\"_ _c\"></span>di<span class=\"_ _1\"></span>versi <span class=\"_ _6\"></span>momenti, <span class=\"_ _6\"></span>una <span class=\"_ _c\"></span>pa<span class=\"_ _1\"></span>rte <span class=\"_ _6\"></span>nel <span class=\"_ _c\"></span>m<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>se <span class=\"_ _6\"></span>di <span class=\"_ _d\"></span>giugn<span class=\"_ _1\"></span>o <span class=\"_ _c\"></span>2<span class=\"_ _1\"></span>024 <span class=\"_ _6\"></span>ed <span class=\"_ _c\"></span>un'a<span class=\"_ _1\"></span>ltra <span class=\"_ _6\"></span>parte <span class=\"_ _c\"></span>n<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>l<span class=\"_ _2b2\"> </span>mese <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>luglio <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>riferite <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>secondo <span class=\"_ _8\"></span>ciclo <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>vesting <span class=\"_ _8\"></span>2021-2023 <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>piano <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>incenti<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>azione <span class=\"_ _8\"></span>riferito <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>periodo <span class=\"_ _8\"></span>2020-<span class=\"_ _2b2\"> </span>2022.  Nella tabella<span class=\"_ _1\"></span> che segue vien<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> riepilogato il cal<span class=\"_ _8\"></span>colo effettuato.<div class=\"gs27\"><table class=\"s w90d h542\" id=\"_5a322332-be89-4f6a-9915-96b38746fe01\"><tr><td></td><td class=\"c x990 y20dc w90e h506\"><div class=\"t m61 x1ae h357 y20db ff6 fscc fc0 sc0 ls110 ws0\">2024<span class=\"_ _2b2\"> </span></div></td><td class=\"c x991 y20dc w90e h506\"><div class=\"t m61 x1ae h357 y20db ff6 fscc fc0 sc0 ls110 ws0\">2023<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x970 y20dd w216 h358\"><div class=\"t m61 x5c h359 y164d ff4 fscc fc0 sc0 ls0 ws0\">Utile co<span class=\"_ _0\"></span>ns<span class=\"_ _1\"></span>olidato<span class=\"_ _2b2\"> </span></div></td><td class=\"c x992 y20df w90f h52f\"><div class=\"t m61 x1ae h359 y20de ff4 fscc fc0 sc0 ls111 ws0\">125.714.776<span class=\"_ _2b2\"> </span></div></td><td class=\"c x993 y20df w910 h52f\"><div class=\"t m61 x1ae h359 y20de ff4 fscc fc0 sc0 ls111 ws0\">112.921.<span class=\"_ _0\"></span>182<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x970 y20dd w216 h358\"><div class=\"t m61 x5c h359 y1650 ff4 fscc fc0 sc0 ls0 ws0\">Num<span class=\"_ _8\"></span>ero med<span class=\"_ _8\"></span>io<span class=\"_ _0\"></span> pon<span class=\"_ _1\"></span>der<span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>to di azion<span class=\"_ _1\"></span>i ord<span class=\"_ _8\"></span>inarie<span class=\"_ _2b2\"> </span></div></td><td class=\"c x992 y20e0 w90f h52f\"><div class=\"t m61 x1ae h359 y20de ff4 fscc fc0 sc0 ls111 ws0\">541.739.686<span class=\"_ _2b2\"> </span></div></td><td class=\"c x993 y20e0 w910 h52f\"><div class=\"t m61 x1ae h359 y20de ff4 fscc fc0 sc0 ls111 ws0\">541.512.<span class=\"_ _0\"></span>066<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x970 y20dd w216 h358\"><div class=\"t m61 x5c h359 y1652 ff4 fscc fc0 sc0 ls0 ws0\">Utile b<span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>se p<span class=\"_ _1\"></span>er azione<span class=\"_ _2b2\"> </span></div></td><td class=\"c x994 y20e1 w911 h53a\"><div class=\"t m61 x1ae h359 y1f1a ff4 fscc fc0 sc0 ls111 ws0\">0,<span class=\"_ _1\"></span>23<span class=\"_ _2b2\"> </span></div></td><td class=\"c x995 y20e1 w912 h52f\"><div class=\"t m61 x1ae h359 y20de ff4 fscc fc0 sc0 ls111 ws0\">0,21<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x970 y20dd w216 h358\"><div class=\"t m61 x5c h359 y1655 ff4 fscc fc0 sc0 ls0 ws0\">Utile d<span class=\"_ _8\"></span>ilui<span class=\"_ _8\"></span>to<span class=\"_ _0\"></span> per<span class=\"_ _8\"></span> a<span class=\"_ _0\"></span>zione<span class=\"_ _2b2\"> </span></div></td><td class=\"c x994 y20e2 w911 h53a\"><div class=\"t m61 x1ae h359 y1f1a ff4 fscc fc0 sc0 ls111 ws0\">0,<span class=\"_ _1\"></span>23<span class=\"_ _2b2\"> </span></div></td><td class=\"c x995 y20e2 w912 h53a\"><div class=\"t m61 x1ae h359 y1f1a ff4 fscc fc0 sc0 ls111 ws0\">0,21</div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-610": {
   "value": "39<span class=\"ls0\">.<span class=\"fs6\"> </span> <span class=\"_ _113\"> </span><span class=\"fs0\">Gestione dei risc<span class=\"_ _0\"></span>hi finanziari</span> </span>Il <span class=\"_ _c\"></span>Gruppo <span class=\"_ _6\"></span>ENAV, <span class=\"_ _c\"></span>nello <span class=\"_ _6\"></span>svolgimento <span class=\"_ _c\"></span>d<span class=\"_ _1\"></span>ella <span class=\"_ _c\"></span>propria<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _6\"></span>di <span class=\"_ _d\"></span><span class=\"ff2\">business</span>, <span class=\"_ _c\"></span>\u00e8 <span class=\"_ _6\"></span>esposto <span class=\"_ _c\"></span>a <span class=\"_ _6\"></span>diversi <span class=\"_ _c\"></span>rischi <span class=\"_ _6\"></span>f<span class=\"_ _0\"></span>inanziari <span class=\"_ _6\"></span>quali<span class=\"_ _2b2\"> </span>rischi <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>mercato <span class=\"_ _c\"></span>(rischio <span class=\"_ _c\"></span>cambi<span class=\"_ _1\"></span>o <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>rischio <span class=\"_ _c\"></span>tasso <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>inter<span class=\"_ _1\"></span>esse), <span class=\"_ _c\"></span>il <span class=\"_ _c\"></span>rischio <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>credit<span class=\"_ _8\"></span>o <span class=\"_ _d\"></span>ed <span class=\"_ _c\"></span>il <span class=\"_ _c\"></span>rischio <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>liquidit\u00e0. <span class=\"_ _c\"></span>La<span class=\"_ _2b2\"> </span>gestione <span class=\"_ _d\"></span>di <span class=\"_ _4d\"> </span>tali <span class=\"_ _d\"></span>rischi <span class=\"_ _d\"> </span>s<span class=\"_ _0\"></span>i <span class=\"_ _d\"></span>basa <span class=\"_ _d\"></span>sulla <span class=\"_ _d\"></span>presenza <span class=\"_ _d\"> </span>di <span class=\"_ _4d\"> </span>specifici <span class=\"_ _d\"></span>Comitati <span class=\"_ _d\"></span>interni, <span class=\"_ _4d\"> </span>composti<span class=\"_ _8\"></span> <span class=\"_ _4d\"> </span>dal <span class=\"_ _4d\"> </span>t<span class=\"_ _0\"></span>op <span class=\"_ _4d\"> </span>management <span class=\"_ _d\"></span>del<span class=\"_ _2b2\"> </span>Gruppo, <span class=\"_ _6\"></span>cui <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _6\"></span>affidato <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>ruolo <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>in<span class=\"_ _8\"></span>dirizzo <span class=\"_ _c\"></span>st<span class=\"_ _8\"></span>rategico <span class=\"_ _6\"></span>e <span class=\"_ _c\"></span>di <span class=\"_ _0\"></span>supervisione <span class=\"_ _6\"></span>della <span class=\"_ _6\"></span>gestione <span class=\"_ _6\"></span>dei <span class=\"_ _6\"></span>rischi <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>Policy <span class=\"_ _6\"></span>che<span class=\"_ _2b2\"> </span>definiscono i ruoli<span class=\"_ _1\"></span> e le resp<span class=\"_ _1\"></span>onsabilit\u00e0 per i <span class=\"_ _1\"></span>processi di gestione<span class=\"_ _8\"></span>,<span class=\"_ _0\"></span> la struttura d<span class=\"_ _8\"></span>ei limiti, il modello delle<span class=\"_ _8\"></span> relazioni e<span class=\"_ _2b2\"> </span>gli strumenti di cop<span class=\"_ _8\"></span>ertura e mitigazione.<span class=\"_ _2b2\"> </span>Rischio di credito Il <span class=\"_ _d\"></span>Gruppo <span class=\"_ _d\"></span>\u00e8 <span class=\"_ _4d\"> </span>esposto <span class=\"_ _d\"></span>al <span class=\"_ _d\"></span>rischio <span class=\"_ _d\"></span>di <span class=\"_ _4d\"> </span>credito <span class=\"_ _d\"></span>che <span class=\"_ _d\"></span>si <span class=\"_ _d\"> </span>sostanzia <span class=\"_ _d\"></span>nel <span class=\"_ _d\"></span>rischio <span class=\"_ _4d\"> </span>che <span class=\"_ _d\"></span>una <span class=\"_ _d\"> </span>o <span class=\"_ _4d\"> </span>pi\u00f9 <span class=\"_ _d\"> </span>controparti <span class=\"_ _d\"></span>commerciali<span class=\"_ _2b2\"> </span>possano divenire incapaci di soddisfare del tutto o in parte le proprie obbligazioni di pagamento. T<span class=\"_ _0\"></span>ale rischio si<span class=\"_ _2b2\"> </span>manifesta  principalmente  in <span class=\"_ _4\"> </span>relazione <span class=\"_ _4\"> </span>ai <span class=\"_ _4\"> </span>crediti  commerciali <span class=\"_ _4\"> </span>correnti<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>relativi<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>alle <span class=\"_ _4\"> </span>attivit\u00e0  operative,  e <span class=\"_ _4\"> </span>in<span class=\"_ _2b2\"> </span>particolare <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>connessione <span class=\"_ _0\"></span>sia <span class=\"_ _6\"></span>ai <span class=\"_ _0\"></span>crediti <span class=\"_ _0\"></span>derivanti <span class=\"_ _0\"></span>dalle <span class=\"_ _6\"></span>attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ul <span class=\"_ _0\"></span>mercato <span class=\"_ _0\"></span>non <span class=\"_ _6\"></span>regolamentato <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span>servizi <span class=\"_ _0\"></span>di<span class=\"_ _2b2\"> </span>Rotta <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>servizi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>Terminale, <span class=\"_ _0\"></span>che rappresentano <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>maggiore es<span class=\"_ _0\"></span>posizione <span class=\"_ _0\"></span>in bilancio. <span class=\"_ _0\"></span>Tali <span class=\"_ _0\"></span>somme s<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>riferiscon<span class=\"_ _8\"></span>o<span class=\"_ _2b2\"> </span>essenzialmente <span class=\"_ _6\"></span>ai <span class=\"_ _c\"></span>cr<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>diti <span class=\"_ _6\"></span>maturati <span class=\"_ _c\"></span>nei <span class=\"_ _6\"></span>confronti <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>Eurocontrol. <span class=\"_ _6\"></span>In <span class=\"_ _c\"></span>tal<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>co<span class=\"_ _8\"></span>ntesto, <span class=\"_ _c\"></span>la <span class=\"_ _6\"></span>misurazione <span class=\"_ _6\"></span>del <span class=\"_ _c\"></span>rischi<span class=\"_ _8\"></span>o <span class=\"_ _c\"></span>di<span class=\"_ _2b2\"> </span>credito <span class=\"_ _c\"></span>nei <span class=\"_ _c\"></span>confronti <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>Eu<span class=\"_ _1\"></span>rocontrol <span class=\"_ _c\"></span>\u00e8 <span class=\"_ _c\"></span>direttam<span class=\"_ _1\"></span>ente <span class=\"_ _c\"></span>correlata<span class=\"_ _8\"></span> <span class=\"_ _d\"></span>ai <span class=\"_ _c\"></span>profili <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>rischiosit\u00e0<span class=\"_ _8\"></span> <span class=\"_ _d\"></span>associ<span class=\"_ _0\"></span>ati <span class=\"_ _c\"></span>al <span class=\"_ _c\"></span>settore <span class=\"_ _c\"></span>delle<span class=\"_ _2b2\"> </span>compagnie <span class=\"_ _4d\"> </span>aeree. <span class=\"_ _b\"> </span>Nello <span class=\"_ _b\"> </span>specifico, <span class=\"_ _4d\"> </span>Eurocontrol <span class=\"_ _4d\"> </span>non <span class=\"_ _b\"> </span>assume <span class=\"_ _b\"> </span>alcun <span class=\"_ _b\"> </span>rischio <span class=\"_ _4d\"> </span>di <span class=\"_ _7\"> </span>credito <span class=\"_ _4d\"> </span>a <span class=\"_ _b\"> </span>fronte <span class=\"_ _b\"> </span>dell\u2019eventu<span class=\"_ _8\"></span>ale<span class=\"_ _2b2\"> </span>insolvenza <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span>i v<span class=\"_ _1\"></span>ettori e <span class=\"_ _1\"></span>salda <span class=\"_ _8\"></span>le<span class=\"_ _0\"></span> propri<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> passi<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>it\u00e0 v<span class=\"_ _1\"></span>erso la<span class=\"_ _1\"></span> Capogruppo <span class=\"_ _8\"></span>solo a seg<span class=\"_ _1\"></span>uito dell\u2019av<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>enuto inca<span class=\"_ _8\"></span>sso delle<span class=\"_ _2b2\"> </span>rispettive somme dalle compagnie <span class=\"_ _0\"></span>aeree. Eurocontrol invece si attiva direttamente per il <span class=\"_ _0\"></span>recupero degli stessi,<span class=\"_ _2b2\"> </span>avviando <span class=\"_ _d\"></span>anche <span class=\"_ _d\"></span>le <span class=\"_ _4d\"> </span>relative <span class=\"_ _d\"></span>azioni <span class=\"_ _d\"> </span>giudiziali <span class=\"_ _d\"></span>ove <span class=\"_ _4d\"> </span>necessario, <span class=\"_ _d\"></span>per <span class=\"_ _4d\"> </span>i <span class=\"_ _4d\"> </span>crediti <span class=\"_ _d\"></span>di <span class=\"_ _d\"> </span>ro<span class=\"_ _0\"></span>tta <span class=\"_ _d\"></span>ed <span class=\"_ _d\"></span>in <span class=\"_ _4d\"> </span>collaborazione <span class=\"_ _d\"></span>con <span class=\"_ _4d\"> </span>la<span class=\"_ _2b2\"> </span>Capogruppo per il<span class=\"_ _1\"></span> recupero dei c<span class=\"_ _8\"></span>rediti di terminale.<span class=\"_ _2b2\"> </span>A <span class=\"_ _6\"></span>fronte <span class=\"_ _6\"></span>del <span class=\"_ _c\"></span>ri<span class=\"_ _8\"></span>schio <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>inad<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>mpienza <span class=\"_ _6\"></span>da <span class=\"_ _6\"></span>parte <span class=\"_ _6\"></span>dei <span class=\"_ _6\"></span>debitori <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>Gruppo <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _c\"></span>i<span class=\"_ _1\"></span>scritto <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>bilancio <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>apposito <span class=\"_ _6\"></span>fondo<span class=\"_ _2b2\"> </span>svalutazione<span class=\"_ _1\"></span>  (E<span class=\"_ _1\"></span>xpected <span class=\"_ _7\"> </span>Credit <span class=\"_ _b\"> </span>L<span class=\"_ _0\"></span>oss) <span class=\"_ _b\"> </span>determinato <span class=\"_ _7\"> </span>in <span class=\"_ _7\"> </span>conformit\u00e0 <span class=\"_ _7\"> </span>al <span class=\"_ _7\"> </span>principio <span class=\"_ _7\"> </span>IFRS <span class=\"_ _7\"> </span>9 <span class=\"_ _7\"> </span>ed  oggett<span class=\"_ _1\"></span>o <span class=\"_ _7\"> </span>di <span class=\"_ _7\"> </span>specifico<span class=\"_ _2b2\"> </span>aggiornamento <span class=\"_ _8\"></span>nel <span class=\"_ _8\"></span>corso <span class=\"_ _8\"></span>dell\u2019esercizio <span class=\"_ _8\"></span><span class=\"ff3\">e ba<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>ato <span class=\"_ _8\"></span>sul <span class=\"_ _8\"></span>deterioramento <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>merito <span class=\"_ _8\"></span>creditizio <span class=\"_ _8\"></span>di un <span class=\"_ _8\"></span>paniere <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>societ\u00e0<span class=\"_ _2b2\"> </span></span>rappresentati<span class=\"_ _1\"></span>ve del settore del t<span class=\"_ _8\"></span>rasporto aereo. Rischio di liquidit<span class=\"_ _1\"></span>\u00e0 Il rischio di liquidit\u00e0<span class=\"_ _1\"></span> rappresenta il rischio c<span class=\"_ _8\"></span>he<span class=\"_ _0\"></span> il Gruppo, pu<span class=\"_ _1\"></span>r essendo solvibil<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>, possa trovarsi nell<span class=\"_ _1\"></span>e condizioni di<span class=\"_ _2b2\"> </span>non  poter <span class=\"_ _4\"> </span>far  fronte <span class=\"_ _4\"> </span>tempe<span class=\"_ _1\"></span>stivamente  agli <span class=\"_ _4\"> </span>impeg<span class=\"_ _8\"></span>ni <span class=\"_ _4\"> </span>associati  alle <span class=\"_ _4\"> </span>proprie  passivit\u00e0  finanziarie,  previsti  o<span class=\"_ _2b2\"> </span>imprevisti, per dif<span class=\"_ _8\"></span>f<span class=\"_ _0\"></span>icolt\u00e0 nel reperire riso<span class=\"_ _8\"></span>rse<span class=\"_ _0\"></span> finanziarie<span class=\"_ _8\"></span>, o che<span class=\"_ _0\"></span> sia in grado di farlo s<span class=\"_ _1\"></span>olo a condizioni economic<span class=\"_ _1\"></span>he<span class=\"_ _2b2\"> </span>sfavorevoli a causa di <span class=\"_ _0\"></span>fattori legati alla percezione della propria rischiosit\u00e0 da parte de<span class=\"_ _0\"></span>l mercato, o di <span class=\"_ _0\"></span>situazioni<span class=\"_ _2b2\"> </span>di <span class=\"_ _0\"></span>crisi <span class=\"_ _0\"></span>sistemica quali, <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>titolo <span class=\"_ _0\"></span>esemplificati<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>esaustivo, <span class=\"_ _0\"></span><span class=\"ff2\">credit c<span class=\"_ _0\"></span>runch </span>e <span class=\"_ _6\"></span>crisi del <span class=\"_ _0\"></span>debito <span class=\"_ _0\"></span>sovrano, ovvero<span class=\"_ _2b2\"> </span>risulti inadempie<span class=\"_ _8\"></span>nte<span class=\"_ _0\"></span> agli impegni<span class=\"_ _8\"></span> (<span class=\"ff2\">c<span class=\"_ _0\"></span>ovenant</span>) assu<span class=\"_ _8\"></span>nti in alcuni contratti di finanzi<span class=\"_ _8\"></span>amento.  La <span class=\"_ _8\"></span>liquidit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>del <span class=\"_ _16\"></span>Gruppo, <span class=\"_ _8\"></span>pur <span class=\"_ _8\"></span>i<span class=\"_ _8\"></span>n <span class=\"_ _8\"></span>assenza <span class=\"_ _8\"></span>di <span class=\"_ _16\"></span>un<span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>t<span class=\"_ _1\"></span>esoreria <span class=\"_ _8\"></span>central<span class=\"_ _1\"></span>izzata <span class=\"_ _16\"></span>(<span class=\"_ _0\"></span>cd. <span class=\"_ _8\"></span><span class=\"ff2\">cash <span class=\"_ _8\"></span>pooli<span class=\"_ _1\"></span>ng<span class=\"ff3\">), <span class=\"_ _8\"></span>viene <span class=\"_ _16\"></span>gestita <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>monit<span class=\"_ _1\"></span>orata<span class=\"_ _2b2\"> </span></span></span>dalla <span class=\"_ _8\"></span>Capogruppo <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>livello <span class=\"_ _16\"></span>sostanzialmente <span class=\"_ _8\"></span>accentrato <span class=\"_ _16\"></span>al <span class=\"_ _8\"></span>f<span class=\"_ _0\"></span>ine <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>ottimizzar<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>complessiva <span class=\"_ _8\"></span>disponi<span class=\"_ _1\"></span>bilit\u00e0 <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>risorse<span class=\"_ _2b2\"> </span>finanziarie, sv<span class=\"_ _1\"></span>olgendo un\u2019att<span class=\"_ _1\"></span>ivit\u00e0 di direzion<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> e di coordina<span class=\"_ _8\"></span>mento per le altre societ\u00e0 d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>l Gruppo. Al <span class=\"_ _0\"></span>31 <span class=\"_ _6\"></span>dicembre <span class=\"_ _0\"></span>2024 <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>ha <span class=\"_ _6\"></span>disponibilit\u00e0<span class=\"_ _8\"></span> <span class=\"_ _6\"></span>liquide <span class=\"_ _0\"></span>per <span class=\"_ _6\"></span>361,3 <span class=\"_ _0\"></span>milioni <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>euro <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>dispone <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>linee <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>credito <span class=\"_ _0\"></span>a<span class=\"_ _2b2\"> </span>breve <span class=\"_ _c\"></span>termine <span class=\"_ _c\"></span>non <span class=\"_ _c\"></span>utilizzate <span class=\"_ _c\"></span>per <span class=\"_ _d\"></span>un <span class=\"_ _c\"></span>ammontare <span class=\"_ _c\"></span>totale <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>203 <span class=\"_ _d\"></span>milioni <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>euro. <span class=\"_ _d\"></span>Si <span class=\"_ _c\"></span>tratta <span class=\"_ _c\"></span>di: <span class=\"_ _c\"></span>i) <span class=\"_ _d\"></span>linee <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>credito<span class=\"_ _2b2\"> </span>uncommitted,<span class=\"ff3\"> <span class=\"_ _c\"></span>soggette <span class=\"_ _d\"></span>a <span class=\"_ _c\"></span>revoca, <span class=\"_ _d\"></span>per <span class=\"_ _d\"></span><span class=\"lsa\">53</span> <span class=\"_ _d\"></span>milioni <span class=\"_ _d\"></span>di <span class=\"_ _c\"></span>euro, <span class=\"_ _d\"></span>che <span class=\"_ _d\"></span>non <span class=\"_ _d\"></span>prevedono <span class=\"_ _c\"></span>il <span class=\"_ _d\"></span>rispetto <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>covenant <span class=\"_ _c\"></span>n\u00e9 <span class=\"_ _d\"></span>altri<span class=\"_ _2b2\"> </span></span>impegni <span class=\"_ _c\"></span>contrat<span class=\"_ _1\"></span>tuali, <span class=\"_ _c\"></span>di <span class=\"_ _6\"></span>cui <span class=\"_ _c\"></span>1 <span class=\"_ _c\"></span>milione <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>euro <span class=\"_ _c\"></span>nella <span class=\"_ _6\"></span>f<span class=\"_ _0\"></span>orma <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>scoperti <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>conto <span class=\"_ _6\"></span>corrente, <span class=\"_ _c\"></span>3<span class=\"_ _0\"></span>7 <span class=\"_ _c\"></span>milioni <span class=\"_ _c\"></span>di <span class=\"_ _6\"></span>euro <span class=\"_ _c\"></span>di<span class=\"_ _2b2\"> </span>anticipi finanziari utilizza<span class=\"_ _1\"></span>bili senza alcun vincolo <span class=\"_ _0\"></span>di destinazi<span class=\"_ _1\"></span>one e <span class=\"_ _0\"></span>15 milioni di euro per <span class=\"_ _0\"></span>anticipi export; ii) linee<span class=\"_ _2b2\"> </span>di credito <span class=\"ff2\">committed<span class=\"_ _8\"></span> <span class=\"_ _0\"></span><span class=\"ff3\">per un impo<span class=\"_ _8\"></span>rto complessivo di 1<span class=\"_ _1\"></span>50 milioni di eu<span class=\"_ _1\"></span>ro con scad<span class=\"_ _1\"></span>enza a marzo 202<span class=\"_ _8\"></span>6<span class=\"_ _0\"></span>. </span></span>Nel <span class=\"_ _6\"></span>lungo <span class=\"_ _0\"></span>periodo, <span class=\"_ _6\"></span>il <span class=\"_ _0\"></span>rischio <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>liquidit\u00e0 \u00e8 <span class=\"_ _6\"></span>mitigato <span class=\"_ _6\"></span>attraverso <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>trategia <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>gestione de<span class=\"_ _0\"></span>ll\u2019indebita<span class=\"_ _8\"></span>mento <span class=\"_ _6\"></span>che<span class=\"_ _2b2\"> </span>prevede una <span class=\"_ _0\"></span>struttura <span class=\"_ _0\"></span>diversificata delle <span class=\"_ _0\"></span>fonti <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>finanziamento<span class=\"_ _1\"></span>, <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>termini <span class=\"_ _0\"></span>sia <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>natura <span class=\"_ _0\"></span>degli <span class=\"_ _0\"></span>affidament<span class=\"_ _8\"></span>i <span class=\"_ _6\"></span>sia di<span class=\"_ _2b2\"> </span>controparti, <span class=\"_ _6\"></span>cui <span class=\"_ _6\"></span>ricorrere <span class=\"_ _6\"></span>per <span class=\"_ _6\"></span>la <span class=\"_ _c\"></span>co<span class=\"_ _8\"></span>pertura <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>propri <span class=\"_ _6\"></span>fabbisogni <span class=\"_ _0\"></span>finanziari <span class=\"_ _6\"></span>ed <span class=\"_ _6\"></span>un <span class=\"_ _c\"></span>pro<span class=\"_ _1\"></span>filo <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span><span class=\"ff2\">maturity</span> <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>debito<span class=\"_ _2b2\"> </span>equilibrato. Nel ris<span class=\"_ _1\"></span>petto <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span>gli <span class=\"_ _1\"></span>indirizzi g<span class=\"_ _8\"></span>enerali fissati<span class=\"_ _8\"></span> dal vertic<span class=\"_ _8\"></span>e e dal<span class=\"_ _8\"></span>la Policy appr<span class=\"_ _8\"></span>ov<span class=\"_ _0\"></span>ata <span class=\"_ _8\"></span>dal Consigli<span class=\"_ _1\"></span>o di Amministraz<span class=\"_ _1\"></span>ione, <span class=\"_ _8\"></span>la<span class=\"_ _2b2\"> </span>struttura <span class=\"_ _c\"></span>Finance <span class=\"_ _c\"></span>della<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>Capogruppo, <span class=\"_ _c\"></span>definisc<span class=\"_ _1\"></span>e <span class=\"_ _c\"></span>la <span class=\"_ _c\"></span>struttura <span class=\"_ _c\"></span>finanziaria <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>br<span class=\"_ _1\"></span>eve <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>medio<span class=\"_ _0\"></span>-lungo <span class=\"_ _c\"></span>periodo <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>la<span class=\"_ _2b2\"> </span>gestione <span class=\"_ _6\"></span>dei <span class=\"_ _c\"></span>relati<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>flussi <span class=\"_ _c\"></span>fi<span class=\"_ _1\"></span>nanziari. <span class=\"_ _6\"></span>Le <span class=\"_ _c\"></span>scelt<span class=\"_ _1\"></span>e <span class=\"_ _c\"></span>sono <span class=\"_ _6\"></span>principalmente <span class=\"_ _6\"></span>orientate <span class=\"_ _6\"></span>a: <span class=\"_ _c\"></span>i) <span class=\"_ _6\"></span>garantire <span class=\"_ _6\"></span>risorse <span class=\"_ _c\"></span>finanzia<span class=\"_ _8\"></span>rie<span class=\"_ _2b2\"> </span>disponibili <span class=\"_ _8\"></span>ade<span class=\"_ _0\"></span>guate <span class=\"_ _8\"></span>per gli <span class=\"_ _8\"></span>impegni operati<span class=\"_ _1\"></span>vi di <span class=\"_ _8\"></span>breve termine <span class=\"_ _8\"></span>previsti, siste<span class=\"_ _8\"></span>maticamente monit<span class=\"_ _1\"></span>orati att<span class=\"_ _1\"></span>raverso<span class=\"_ _2b2\"> </span>l\u2019attivit\u00e0 <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>pianificazione <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>tesor<span class=\"_ _1\"></span>eria; <span class=\"_ _c\"></span>i<span class=\"_ _1\"></span>i) <span class=\"_ _6\"></span>mante<span class=\"ff3\">nere <span class=\"_ _c\"></span>un <span class=\"_ _6\"></span><span class=\"ff2\">liquidity <span class=\"_ _6\"></span>buffer <span class=\"_ _6\"></span></span>pr<span class=\"_ _0\"></span>udenzial<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>sufficiente <span class=\"_ _6\"></span>a <span class=\"_ _c\"></span>far <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>ronte <span class=\"_ _6\"></span>ad<span class=\"_ _2b2\"> </span></span>eventuali <span class=\"_ _d\"></span>impegni <span class=\"_ _d\"></span>inattesi; <span class=\"_ _d\"></span>iii) <span class=\"_ _d\"> </span>garantire <span class=\"_ _4d\"> </span>un <span class=\"_ _d\"></span>livello <span class=\"_ _4d\"> </span>minimo <span class=\"_ _d\"></span>della <span class=\"_ _d\"></span>riserva <span class=\"_ _d\"></span>di <span class=\"_ _4d\"> </span>liquidit\u00e0 <span class=\"_ _d\"></span>per <span class=\"_ _4d\"> </span>assicurare <span class=\"_ _d\"></span>l\u2019integrale<span class=\"_ _2b2\"> </span>copertura <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>debito <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>breve <span class=\"_ _8\"></span>termin<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>copertura <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>debito <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>medio <span class=\"_ _8\"></span><span class=\"ff7\">\u2013<span class=\"ff3\">lungo <span class=\"_ _8\"></span>termine <span class=\"_ _8\"></span>scadent<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>orizzonte<span class=\"_ _2b2\"> </span></span></span>temporale <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>24 <span class=\"_ _c\"></span>m<span class=\"_ _1\"></span>esi, <span class=\"_ _c\"></span>anche <span class=\"_ _c\"></span>nel <span class=\"_ _c\"></span>ca<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>o <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>restrizioni <span class=\"_ _c\"></span>al<span class=\"_ _1\"></span>l\u2019acceso <span class=\"_ _c\"></span>al <span class=\"_ _c\"></span>credito; <span class=\"_ _c\"></span>iv<span class=\"_ _8\"></span>)<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>assicurar<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>un <span class=\"_ _c\"></span>adeguato <span class=\"_ _c\"></span>liv<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>llo <span class=\"_ _c\"></span>di<span class=\"_ _2b2\"> </span>elasticit\u00e0 <span class=\"_ _8\"></span>per i <span class=\"_ _8\"></span>programmi <span class=\"_ _8\"></span>di svilu<span class=\"_ _8\"></span>ppo a <span class=\"_ _8\"></span>medio lungo <span class=\"_ _8\"></span>termine <span class=\"_ _8\"></span>del Gruppo<span class=\"_ _8\"></span>,<span class=\"_ _0\"></span> r<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>lativi <span class=\"_ _8\"></span>ai <span class=\"_ _1\"></span>contratti <span class=\"_ _8\"></span>di investim<span class=\"_ _8\"></span>e<span class=\"_ _6\"></span>nto <span class=\"_ _8\"></span>per<span class=\"_ _2b2\"> </span>la modernizzazion<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> tecnologi<span class=\"_ _8\"></span>ca e<span class=\"_ _0\"></span>d infrastrutt<span class=\"_ _8\"></span>urale degli impianti di assist<span class=\"_ _8\"></span>enza al volo.  L\u2019esposizione f<span class=\"_ _0\"></span>inanziaria <span class=\"_ _0\"></span>lorda <span class=\"_ _0\"></span>del <span class=\"_ _6\"></span>Gruppo, <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>data <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>31 <span class=\"_ _0\"></span>dicembre <span class=\"_ _6\"></span>202<span class=\"_ _0\"></span><span class=\"ff3\">4, <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _6\"></span>pari <span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>5<span class=\"lsa\">86</span>,2 <span class=\"_ _0\"></span>milioni <span class=\"_ _6\"></span>di <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>uro <span class=\"_ _0\"></span>ed <span class=\"_ _0\"></span>\u00e8<span class=\"_ _2b2\"> </span></span>rappresentata<span class=\"_ _1\"></span> dal<span class=\"_ _1\"></span>l\u2019indebita<span class=\"_ _1\"></span>mento <span class=\"_ _8\"></span>ne<span class=\"_ _0\"></span>i <span class=\"_ _8\"></span>confronti d<span class=\"_ _8\"></span>el sist<span class=\"_ _1\"></span>ema <span class=\"_ _8\"></span>bancario per<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>finanziamenti a<span class=\"_ _8\"></span> medio <span class=\"_ _8\"></span>e lu<span class=\"_ _8\"></span>ngo termin<span class=\"_ _8\"></span>e<span class=\"_ _2b2\"> </span>di cui 19 milioni di <span class=\"_ _8\"></span>euro esigibili entro i dodici<span class=\"_ _8\"></span> mes<span class=\"_ _0\"></span>i. Nella <span class=\"_ _6\"></span>tabella<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>seguente <span class=\"_ _0\"></span>viene <span class=\"_ _6\"></span>riportata <span class=\"_ _0\"></span>la <span class=\"_ _6\"></span>scadenza <span class=\"_ _0\"></span>dei <span class=\"_ _6\"></span>finanziamenti <span class=\"_ _0\"></span>bancari <span class=\"_ _6\"></span>a <span class=\"_ _0\"></span>medio <span class=\"_ _6\"></span>lungo <span class=\"_ _6\"></span>termine <span class=\"_ _0\"></span>esposti <span class=\"_ _6\"></span>al<span class=\"_ _2b2\"> </span>valore nominale<span class=\"_ _1\"></span>, senza considerar<span class=\"_ _8\"></span>e gli effetti del costo ammo<span class=\"_ _8\"></span>rtizzato: I <span class=\"_ _1\"></span>contratti <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>finanziamento <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>cui sopra <span class=\"_ _8\"></span>prevedono <span class=\"_ _8\"></span>impegni <span class=\"_ _8\"></span>generali <span class=\"_ _8\"></span>e <span class=\"ff2\">coven<span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>nt <span class=\"_ _8\"></span><span class=\"ff3\">per l<span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>Capogruppo <span class=\"_ _8\"></span>di conte<span class=\"_ _8\"></span>nu<span class=\"_ _0\"></span>to<span class=\"_ _2b2\"> </span></span></span>anche <span class=\"_ _6\"></span>negativo, <span class=\"_ _6\"></span>che, <span class=\"_ _6\"></span>per <span class=\"_ _6\"></span>quanto <span class=\"_ _c\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _6\"></span>linea <span class=\"_ _6\"></span>con <span class=\"_ _c\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>prassi <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>m<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rcato <span class=\"_ _6\"></span>per <span class=\"_ _c\"></span>c<span class=\"_ _8\"></span>ontratti <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>finanziamento <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>i<span class=\"_ _8\"></span>mp<span class=\"_ _0\"></span>orto <span class=\"_ _0\"></span>e<span class=\"_ _2b2\"> </span>natura <span class=\"_ _6\"></span>assimilabil<span class=\"_ _8\"></span>i, <span class=\"_ _6\"></span>potrebbero <span class=\"_ _0\"></span>limitarne <span class=\"_ _6\"></span>l\u2019operativit\u00e0.<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>I<span class=\"_ _1\"></span>n <span class=\"_ _6\"></span>particolare, <span class=\"_ _0\"></span>tali <span class=\"_ _6\"></span>contratti <span class=\"_ _0\"></span>prevedono <span class=\"_ _6\"></span>alcune <span class=\"_ _0\"></span>ipotesi <span class=\"_ _6\"></span>di<span class=\"_ _2b2\"> </span>rimborso <span class=\"_ _8\"></span>anticipato<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>erificarsi <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>determinati<span class=\"_ _8\"></span> eventi<span class=\"_ _8\"></span> di<span class=\"_ _8\"></span> inadempi<span class=\"_ _8\"></span>mento <span class=\"_ _1\"></span>(<span class=\"ff2\">Events <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>default<span class=\"ff3\">) a<span class=\"_ _1\"></span>l <span class=\"_ _8\"></span>ricorrere <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>quali<span class=\"_ _2b2\"> </span></span></span>la <span class=\"_ _42\"> </span>Capogruppo <span class=\"_ _43\"> </span>potrebbe <span class=\"_ _42\"> </span>essere <span class=\"_ _43\"> </span>obbligata<span class=\"_ _1\"></span> <span class=\"_ _43\"> </span>a <span class=\"_ _43\"> </span>rimborsare <span class=\"_ _42\"> </span>integ<span class=\"_ _0\"></span>ralmente <span class=\"_ _42\"> </span>e <span class=\"_ _43\"> </span>immediatament<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _43\"> </span>i <span class=\"_ _42\"> </span>relativi<span class=\"_ _2b2\"> </span>finanziamenti.<span class=\"_ _1\"></span> In particolare, si<span class=\"_ _1\"></span> evidenzia <span class=\"_ _1\"></span>quanto segue: \u2713<span class=\"ffa\"> <span class=\"_ _14\"> </span><span class=\"ff3\">i <span class=\"_ _e\"> </span>contratti <span class=\"_ _e\"> </span>di <span class=\"_ _e\"> </span>finanziamento <span class=\"_ _f\"> </span>sottoscritti <span class=\"_ _e\"> </span>tra <span class=\"_ _e\"> </span>la <span class=\"_ _35\"> </span>Capogru<span class=\"_ _8\"></span>pp<span class=\"_ _0\"></span>o <span class=\"_ _f\"> </span>e <span class=\"_ _35\"> </span>la <span class=\"_ _35\"> </span><span class=\"ff2\">European <span class=\"_ _f\"> </span>Investment <span class=\"_ _e\"> </span>Bank</span> <span class=\"_ _e\"> </span>(<span class=\"_ _0\"></span>BEI)<span class=\"_ _2b2\"> </span></span></span>rispettivament<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>per <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>imp<span class=\"_ _1\"></span>orto <span class=\"_ _6\"></span>pari <span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>180 <span class=\"_ _6\"></span>milioni <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>euro <span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>2014 <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>70 <span class=\"_ _6\"></span>milioni<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>euro <span class=\"_ _6\"></span>nel <span class=\"_ _6\"></span>2016 <span class=\"_ _0\"></span>con <span class=\"_ _6\"></span>il<span class=\"_ _2b2\"> </span>fine <span class=\"_ _13\"> </span>di <span class=\"_ _12\"> </span>finanziare <span class=\"_ _13\"> </span>i <span class=\"_ _12\"> </span>programmi <span class=\"_ _13\"> </span>di <span class=\"_ _12\"> </span>investimento <span class=\"_ _13\"> </span>conne<span class=\"_ _1\"></span>ssi <span class=\"_ _12\"> </span>al <span class=\"_ _13\"> </span>4<span class=\"_ _0\"></span>-flight <span class=\"_ _12\"> </span>e<span class=\"_ _0\"></span>d <span class=\"_ _12\"> </span>altri <span class=\"_ _13\"> </span>progetti, <span class=\"_ _12\"> </span>finanziamenti<span class=\"_ _2b2\"> </span>integralmente utilizzati <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span><span class=\"ls40\">02</span>4, <span class=\"_ _0\"></span>prevedono <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>guente piano <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>rimborso: i)<span class=\"_ _0\"></span><span class=\"ff2\"> <span class=\"_ _0\"></span></span>per <span class=\"_ _6\"></span>la <span class=\"_ _0\"></span><span class=\"ff2\">tranche</span> <span class=\"_ _0\"></span>di<span class=\"_ _2b2\"> </span>100 <span class=\"_ _0\"></span>milioni <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>euro, <span class=\"_ _6\"></span>rate <span class=\"_ _0\"></span>semestrali <span class=\"_ _0\"></span>posticipate<span class=\"_ _8\"></span> <span class=\"_ _6\"></span>a <span class=\"_ _0\"></span>partire <span class=\"_ _6\"></span>da <span class=\"_ _0\"></span>dicembre 2018 <span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>scadenza <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>2029 <span class=\"_ _0\"></span>e<span class=\"_ _2b2\"> </span>con interessi<span class=\"_ _8\"></span> a tasso fisso p<span class=\"_ _8\"></span>ari a 1,515%; ii)<span class=\"_ _8\"></span> per la <span class=\"_ _0\"></span><span class=\"ff2\">tranche</span> <span class=\"_ _8\"></span>di 80 milioni di<span class=\"_ _1\"></span> euro, rat<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> semest<span class=\"_ _1\"></span>rali posticipat<span class=\"_ _8\"></span>e a<span class=\"_ _2b2\"> </span>partire <span class=\"_ _8\"></span>da <span class=\"_ _8\"></span>giugno <span class=\"_ _8\"></span>2018 <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>cadenza<span class=\"_ _8\"></span> a <span class=\"_ _8\"></span>dicembre <span class=\"_ _8\"></span>2032 <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>interessi <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>tasso <span class=\"_ _8\"></span>fisso <span class=\"_ _8\"></span>pari <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>1,01%; <span class=\"_ _8\"></span>iii) <span class=\"_ _8\"></span>per <span class=\"_ _1\"></span>la <span class=\"ff2\">tr<span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>nche<span class=\"_ _2b2\"> </span></span>da 70 milioni di <span class=\"_ _8\"></span>euro, rate semest<span class=\"_ _1\"></span>rali postici<span class=\"_ _1\"></span>pate a parti<span class=\"_ _8\"></span>re<span class=\"_ _0\"></span> da agosto <span class=\"_ _8\"></span>2<span class=\"_ _0\"></span>022 e sca<span class=\"_ _1\"></span>denza ad agosto <span class=\"_ _8\"></span>2<span class=\"_ _0\"></span>036 e co<span class=\"_ _8\"></span>n<span class=\"_ _2b2\"> </span>interessi <span class=\"_ _7\"> </span>a  ta<span class=\"_ _1\"></span>sso  fis<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>o  pari <span class=\"_ _7\"> </span>a  0,638%<span class=\"_ _1\"></span>.  Nel <span class=\"_ _7\"> </span>2023  \u00e8 <span class=\"_ _b\"> </span>stato  sottoscrit<span class=\"_ _1\"></span>to  tra <span class=\"_ _b\"> </span>la  Capogrup<span class=\"_ _8\"></span>po  e  la  <span class=\"ff2\">E<span class=\"_ _1\"></span>uropean<span class=\"_ _2b2\"> </span></span>Investment B<span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>nk<span class=\"ff3\"> (BEI<span class=\"_ _1\"></span>) un n<span class=\"_ _8\"></span>uov<span class=\"_ _0\"></span>o contrat<span class=\"_ _1\"></span>to di <span class=\"_ _8\"></span>finanziamento <span class=\"_ _8\"></span>per un importo <span class=\"_ _1\"></span>pari a<span class=\"_ _1\"></span> 160 <span class=\"_ _8\"></span>milioni di eu<span class=\"_ _1\"></span>ro con <span class=\"_ _1\"></span>lo<span class=\"_ _2b2\"> </span></span>scopo <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>finanziare <span class=\"_ _8\"></span>alcuni <span class=\"_ _8\"></span>progetti <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>investiment<span class=\"_ _1\"></span>o <span class=\"_ _8\"></span>che <span class=\"_ _1\"></span>attengon<span class=\"_ _1\"></span>o <span class=\"_ _8\"></span>all\u2019implementazio<span class=\"_ _8\"></span>ne<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>sistemi <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>controllo<span class=\"_ _2b2\"> </span>remoto <span class=\"_ _4\"> </span>delle  torri  per <span class=\"_ _4\"> </span>gli  aeroporti <span class=\"_ _4\"> </span>minori  e <span class=\"_ _4\"> </span>all\u2019ammo<span class=\"ff3\">dernamento  e <span class=\"_ _4\"> </span>digitali<span class=\"_ _1\"></span>zzazione  di <span class=\"_ _4\"> </span>una  s<span class=\"_ _0\"></span>erie  di<span class=\"_ _2b2\"> </span></span>infrastrutture e sistemi da <span class=\"_ _0\"></span>realizzarsi nel <span class=\"_ _0\"></span>periodo 2023<span class=\"_ _0\"></span>-2028. Al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicembre 2024 <span class=\"_ _0\"></span>il finanziamento \u00e8 <span class=\"_ _0\"></span>stato<span class=\"_ _2b2\"> </span>utilizzat<span class=\"_ _1\"></span>o <span class=\"_ _6\"></span>parzialmente <span class=\"_ _6\"></span>per <span class=\"_ _0\"></span>un <span class=\"_ _6\"></span>importo <span class=\"_ _0\"></span>pari <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>80 <span class=\"_ _6\"></span>milioni <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>euro. <span class=\"_ _6\"></span>La <span class=\"_ _6\"></span>tranche <span class=\"_ _6\"></span>utiliz<span class=\"_ _8\"></span>zata <span class=\"_ _6\"></span>prevede <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>piano <span class=\"_ _0\"></span>di<span class=\"_ _2b2\"> </span>rimborso con rate semestral<span class=\"_ _1\"></span>i posticipate a partire da agosto 2028 con scadenza aprile 2040 e con interessi<span class=\"_ _2b2\"> </span>a <span class=\"_ _6\"></span>tasso <span class=\"_ _0\"></span>fisso <span class=\"_ _6\"></span>pari <span class=\"_ _6\"></span>a <span class=\"_ _0\"></span>3,542%. <span class=\"_ _6\"></span>Per <span class=\"_ _0\"></span>la <span class=\"_ _6\"></span>tranche <span class=\"_ _0\"></span>non <span class=\"_ _6\"></span>ut<span class=\"_ _0\"></span>ilizzata <span class=\"_ _0\"></span>la <span class=\"_ _6\"></span>scadenza <span class=\"_ _0\"></span>del <span class=\"_ _6\"></span>periodo <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>disponibilit\u00e0 <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _6\"></span>ottobre<span class=\"_ _2b2\"> </span>2026.<span class=\"_ _2b2\"> </span>Tali contratti inolt<span class=\"_ _1\"></span>re prevedono:<span class=\"_ _2b2\"> </span>\u2713<span class=\"ffa\"> <span class=\"_ _14\"> </span><span class=\"ff3\">una clau<span class=\"_ _8\"></span>sola di <span class=\"_ _8\"></span><span class=\"ff2\">negative <span class=\"_ _8\"></span>pledge<span class=\"ff3\">, <span class=\"_ _8\"></span>ossia u<span class=\"_ _1\"></span>n i<span class=\"_ _8\"></span>mpegno a<span class=\"_ _8\"></span> carico <span class=\"_ _8\"></span>della Ca<span class=\"_ _8\"></span>pogruppo a<span class=\"_ _8\"></span> non <span class=\"_ _8\"></span>costituire <span class=\"_ _8\"></span>n\u00e9 pe<span class=\"_ _8\"></span>rmettere<span class=\"_ _2b2\"> </span></span></span></span></span>che <span class=\"_ _8\"></span>sussistano <span class=\"_ _8\"></span>gravami <span class=\"_ _8\"></span>su <span class=\"_ _8\"></span>alcuno <span class=\"_ _1\"></span>dei <span class=\"_ _8\"></span>propri <span class=\"_ _8\"></span>beni, o<span class=\"_ _8\"></span>ve pe<span class=\"_ _8\"></span>r gravam<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>si i<span class=\"_ _8\"></span>ntende q<span class=\"_ _1\"></span>ualsiasi <span class=\"_ _8\"></span>accordo <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>operazione<span class=\"_ _2b2\"> </span>relativa  a <span class=\"_ _4\"> </span>beni,  crediti  o <span class=\"_ _4\"> </span>denaro  realizzato/a  come <span class=\"_ _4\"> </span>strumento  per <span class=\"_ _4\"> </span>ott<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>re  credito <span class=\"_ _4\"> </span>o  per <span class=\"_ _4\"> </span>finanziare<span class=\"_ _2b2\"> </span>l\u2019acquisizione <span class=\"_ _1\"></span>di un bene;<span class=\"_ _2b2\"> </span>\u2713<span class=\"ffa\"> <span class=\"_ _14\"> </span><span class=\"ff3\">una <span class=\"_ _4\"> </span>clausola  di <span class=\"_ _4\"> </span><span class=\"ff2\">cross-default</span>  che <span class=\"_ _4\"> </span>prevede  la  f<span class=\"_ _0\"></span>acolt\u00e0<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>della  BEI <span class=\"_ _4\"> </span>di  chiedere <span class=\"_ _4\"> </span>il  rimborso <span class=\"_ _4\"> </span>antici<span class=\"_ _1\"></span>pato  del<span class=\"_ _2b2\"> </span></span></span>finanziamento <span class=\"_ _4\"> </span>nel <span class=\"_ _4\"> </span>caso <span class=\"_ _4\"> </span>in <span class=\"_ _4\"> </span>cui <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>Capogruppo <span class=\"_ _40\"> </span>o <span class=\"_ _4\"> </span>qualsiasi <span class=\"_ _4\"> </span>altra <span class=\"_ _4\"> </span>societ\u00e0 <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>Gruppo <span class=\"_ _4\"> </span>non <span class=\"_ _4\"> </span>adempia <span class=\"_ _4\"> </span>ad<span class=\"_ _2b2\"> </span>obbligazioni <span class=\"_ _8\"></span>ai <span class=\"_ _8\"></span>sensi<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>qualsiasi <span class=\"_ _8\"></span>operazion<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>finanziamento <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>altra <span class=\"_ _8\"></span>operazion<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>finanziaria, <span class=\"_ _8\"></span>diversa <span class=\"_ _8\"></span>da <span class=\"_ _8\"></span>quella<span class=\"_ _2b2\"> </span>oggetto di tale co<span class=\"_ _1\"></span>ntratto di finanzia<span class=\"_ _1\"></span>mento;<span class=\"_ _2b2\"> </span>\u2713<span class=\"ffa\"> <span class=\"_ _14\"> </span><span class=\"ff3\">una <span class=\"_ _c\"></span>clausola <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span><span class=\"ff2\">change <span class=\"_ _c\"></span>of <span class=\"_ _c\"></span>control</span>,<span class=\"ff2\"> <span class=\"_ _c\"></span></span>che <span class=\"_ _c\"></span>pre<span class=\"_ _8\"></span>vede <span class=\"_ _c\"></span>la <span class=\"_ _c\"></span>facolt\u00e0 <span class=\"_ _c\"></span>della <span class=\"_ _c\"></span>BEI <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>chieder<span class=\"_ _1\"></span>e <span class=\"_ _c\"></span>il <span class=\"_ _c\"></span>rimborso <span class=\"_ _c\"></span>anticipat<span class=\"_ _8\"></span>o <span class=\"_ _d\"></span>del<span class=\"_ _2b2\"> </span></span></span>finanziamento <span class=\"_ _8\"></span>nel ca<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>o i<span class=\"_ _1\"></span>n <span class=\"_ _8\"></span>cui qualsia<span class=\"_ _1\"></span>si <span class=\"_ _8\"></span>soggetto o <span class=\"_ _8\"></span>gruppo <span class=\"_ _8\"></span>di soggetti<span class=\"_ _8\"></span> agendo <span class=\"_ _1\"></span>di c<span class=\"_ _8\"></span>oncerto otte<span class=\"_ _8\"></span>nga il <span class=\"_ _8\"></span>controllo<span class=\"_ _2b2\"> </span>di ENAV o la Repub<span class=\"_ _8\"></span>blica Italiana cessi di det<span class=\"_ _1\"></span>enere il con<span class=\"_ _1\"></span>trollo dell\u2019Emitt<span class=\"ff3\">ente.</span><table class=\"s w927 h545\" id=\"_dd729998-467e-41fc-9feb-590b26b3c8d8\"><tr><td class=\"c x1af y20f2 w928 h546\"><div class=\"t m63 x1ae h366 y1ea0 ff6 fscf fc0 sc0 ls0 ws0\">Fi<span class=\"_ _8\"></span>n<span class=\"_ _0\"></span>anziatore<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9a5 y20f2 w929 h546\"><div class=\"t m63 x1ae h366 y1ea0 ff6 fscf fc0 sc0 ls0 ws0\">Ti<span class=\"_ _8\"></span>p<span class=\"_ _0\"></span>olog<span class=\"_ _0\"></span>ia<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9a6 y20f3 w21b h365\"><div class=\"t m63 x65 h366 y1678 ff6 fscf fc0 sc0 ls0 ws0\">Debi<span class=\"_ _1\"></span>to res<span class=\"_ _8\"></span>idu<span class=\"_ _0\"></span>o </div><div class=\"t m63 x2e h366 y1677 ff6 fscf fc0 sc0 ls0 ws0\">al 3<span class=\"_ _1\"></span>1.12.2024<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9a7 y20f2 w92a h546\"><div class=\"t m63 x1ae h366 y1ea0 ff6 fscf fc0 sc0 ls0 ws0\">&lt;1 anno<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9a8 y20f2 w92b h546\"><div class=\"t m63 x1ae h366 y1ea0 ff6 fscf fc0 sc0 ls0 ws0\">da 1 a 2 anni<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9a9 y20f2 w92c h546\"><div class=\"t m63 x1ae h366 y1ea0 ff6 fscf fc0 sc0 ls0 ws0\">d<span class=\"_ _0\"></span>a 3 a 5 anni<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9aa y20f2 w92d h546\"><div class=\"t m63 x1ae h366 y1ea0 ff6 fscf fc0 sc0 ls0 ws0\">&gt; 5 ann<span class=\"_ _0\"></span>i<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y20f4 w92e h4da\"><div class=\"t m63 x1ae h368 y1fb9 ff4 fscf fc0 sc0 ls0 ws0\">BEI<span class=\"_ _0\"></span> -<span class=\"_ _0\"></span> Banca<span class=\"_ _0\"></span> Eur<span class=\"_ _8\"></span>o<span class=\"_ _0\"></span>pea per<span class=\"_ _1\"></span> gl<span class=\"_ _8\"></span>i I<span class=\"_ _0\"></span>nv.ti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9ab y20f4 w92f h4da\"><div class=\"t m63 x1ae h368 y1fb9 ff4 fscf fc0 sc0 ls0 ws0\">M/L term<span class=\"_ _8\"></span>ine a 15 an<span class=\"_ _1\"></span>ni<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9ac y20f4 w930 h4da\"><div class=\"t m63 x1ae h368 y1fb9 ff4 fscf fc0 sc0 ls112 ws0\">45.618<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9ad y20f4 w931 h4da\"><div class=\"t m63 x1ae h368 y1fb9 ff4 fscf fc0 sc0 ls112 ws0\">8.<span class=\"_ _0\"></span>850<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9ae y20f4 w932 h4da\"><div class=\"t m63 x1ae h368 y1fb9 ff4 fscf fc0 sc0 ls112 ws0\">8.<span class=\"_ _0\"></span>985<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9af y20f4 w933 h4da\"><div class=\"t m63 x1ae h368 y1fb9 ff4 fscf fc0 sc0 ls112 ws0\">27.<span class=\"_ _0\"></span>783<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9b0 y20f4 w934 h4da\"><div class=\"t m63 x1ae h368 y1fb9 ff4 fscf fc0 sc0 ls113 ws0\">0<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y20f5 w92e h4da\"><div class=\"t m63 x1ae h368 y1fb9 ff4 fscf fc0 sc0 ls0 ws0\">BEI<span class=\"_ _0\"></span> -<span class=\"_ _0\"></span> Banca<span class=\"_ _0\"></span> Eur<span class=\"_ _8\"></span>o<span class=\"_ _0\"></span>pea per<span class=\"_ _1\"></span> gl<span class=\"_ _8\"></span>i I<span class=\"_ _0\"></span>nv.ti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9ab y20f5 w92f h4da\"><div class=\"t m63 x1ae h368 y1fb9 ff4 fscf fc0 sc0 ls0 ws0\">M/L term<span class=\"_ _8\"></span>ine a 15 an<span class=\"_ _1\"></span>ni<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9ac y20f6 w930 h4da\"><div class=\"t m63 x1ae h368 y1fb9 ff4 fscf fc0 sc0 ls112 ws0\">42.667<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9ad y20f6 w931 h4da\"><div class=\"t m63 x1ae h368 y1fb9 ff4 fscf fc0 sc0 ls112 ws0\">5.<span class=\"_ _0\"></span>333<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9ae y20f6 w932 h4da\"><div class=\"t m63 x1ae h368 y1fb9 ff4 fscf fc0 sc0 ls112 ws0\">5.<span class=\"_ _0\"></span>334<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9af y20f6 w933 h4da\"><div class=\"t m63 x1ae h368 y1fb9 ff4 fscf fc0 sc0 ls112 ws0\">16.<span class=\"_ _0\"></span>000<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9b1 y20f6 w930 h4da\"><div class=\"t m63 x1ae h368 y1fb9 ff4 fscf fc0 sc0 ls112 ws0\">16.000<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y20f7 w92e h4da\"><div class=\"t m63 x1ae h368 y1fb9 ff4 fscf fc0 sc0 ls0 ws0\">BEI<span class=\"_ _0\"></span> -<span class=\"_ _0\"></span> Banca<span class=\"_ _0\"></span> Eur<span class=\"_ _8\"></span>o<span class=\"_ _0\"></span>pea per<span class=\"_ _1\"></span> gl<span class=\"_ _8\"></span>i I<span class=\"_ _0\"></span>nv.ti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9ab y20f7 w92f h4da\"><div class=\"t m63 x1ae h368 y1fb9 ff4 fscf fc0 sc0 ls0 ws0\">M/L term<span class=\"_ _8\"></span>ine a 16 an<span class=\"_ _1\"></span>ni<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9ac y20f8 w930 h4da\"><div class=\"t m63 x1ae h368 y1fb9 ff4 fscf fc0 sc0 ls112 ws0\">57.931<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9ad y20f8 w931 h4da\"><div class=\"t m63 x1ae h368 y1fb9 ff4 fscf fc0 sc0 ls112 ws0\">4.<span class=\"_ _0\"></span>828<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9ae y20f8 w932 h4da\"><div class=\"t m63 x1ae h368 y1fb9 ff4 fscf fc0 sc0 ls112 ws0\">4.<span class=\"_ _0\"></span>828<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9af y20f8 w933 h4da\"><div class=\"t m63 x1ae h368 y1fb9 ff4 fscf fc0 sc0 ls112 ws0\">14.<span class=\"_ _0\"></span>483<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9b1 y20f8 w930 h4da\"><div class=\"t m63 x1ae h368 y1fb9 ff4 fscf fc0 sc0 ls112 ws0\">33.792<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y20f9 w92e h4da\"><div class=\"t m63 x1ae h368 y1fb9 ff4 fscf fc0 sc0 ls0 ws0\">BEI<span class=\"_ _0\"></span> -<span class=\"_ _0\"></span> Banca<span class=\"_ _0\"></span> Eur<span class=\"_ _8\"></span>o<span class=\"_ _0\"></span>pea per<span class=\"_ _1\"></span> gl<span class=\"_ _8\"></span>i I<span class=\"_ _0\"></span>nv.ti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9ab y20f9 w92f h4da\"><div class=\"t m63 x1ae h368 y1fb9 ff4 fscf fc0 sc0 ls0 ws0\">M/L term<span class=\"_ _8\"></span>ine a 16 an<span class=\"_ _1\"></span>ni<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9ac y20f9 w930 h4da\"><div class=\"t m63 x1ae h368 y1fb9 ff4 fscf fc0 sc0 ls112 ws0\">80.000<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9b2 y20f9 w934 h4da\"><div class=\"t m63 x1ae h368 y1fb9 ff4 fscf fc0 sc0 ls113 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9b3 y20f9 w934 h4da\"><div class=\"t m63 x1ae h368 y1fb9 ff4 fscf fc0 sc0 ls113 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9b4 y20f9 w933 h4da\"><div class=\"t m63 x1ae h368 y1fb9 ff4 fscf fc0 sc0 ls112 ws0\">12.<span class=\"_ _0\"></span>800<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9b5 y20f9 w930 h4da\"><div class=\"t m63 x1ae h368 y1fb9 ff4 fscf fc0 sc0 ls112 ws0\">67.200<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y20fa w935 h4da\"><div class=\"t m63 x1ae h368 y1fb9 ff4 fscf fc0 sc0 ls0 ws0\">Term <span class=\"_ _1\"></span>loa<span class=\"_ _0\"></span>n p<span class=\"_ _8\"></span>o<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>l d<span class=\"_ _8\"></span>i banche<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9b6 y20fa w936 h4da\"><div class=\"t m63 x1ae h368 y1fb9 ff4 fscf fc0 sc0 ls0 ws0\">M ter<span class=\"_ _8\"></span>mine <span class=\"_ _1\"></span>3 ann<span class=\"_ _8\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9b7 y20fb w937 h4da\"><div class=\"t m63 x1ae h368 y1fb9 ff4 fscf fc0 sc0 ls112 ws0\">360.000<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9b8 y20fb w938 h4da\"><div class=\"t m63 x1ae h368 y1fb9 ff4 fscf fc0 sc0 ls113 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9b9 y20fb w939 h4da\"><div class=\"t m63 x1ae h368 y1fb9 ff4 fscf fc0 sc0 ls0 ws0\">360.000<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9ba y20fb w938 h4da\"><div class=\"t m63 x1ae h368 y1fb9 ff4 fscf fc0 sc0 ls113 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9bb y20fb w934 h4da\"><div class=\"t m63 x1ae h368 y1fb9 ff4 fscf fc0 sc0 ls113 ws0\">0<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1f81 w21a h367\"><div class=\"t m63 xe7 h366 y1686 ff6 fscf fc0 sc0 ls0 ws0\">Totale<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x9bc y20fc w93a h4d5\"><div class=\"t m63 x1ae h366 y1ea0 ff6 fscf fc0 sc0 ls112 ws0\">586.216<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9bd y20fc w93b h4d5\"><div class=\"t m63 x1ae h366 y1ea0 ff6 fscf fc0 sc0 ls112 ws0\">19.011<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9be y20fc w93c h4d5\"><div class=\"t m63 x1ae h366 y1ea0 ff6 fscf fc0 sc0 ls112 ws0\">379.147<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9bf y20fc w93b h4d5\"><div class=\"t m63 x1ae h366 y1ea0 ff6 fscf fc0 sc0 ls112 ws0\">71.066<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9c0 y20fc w93d h4d5\"><div class=\"t m63 x1ae h366 y1ea0 ff6 fscf fc0 sc0 ls112 ws0\">116.992<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x423 y1f81 w21a h367\"><div class=\"t m63 xa2 h36a y1688 ff12 fsd0 fc0 sc0 ls0 ws0\">(mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _0\"></span>di e<span class=\"_ _0\"></span>ur<span class=\"_ _8\"></span>o)<span class=\"_ _2b2\"> </span></div></td></tr></table>I <span class=\"_ _8\"></span>finanziamenti <span class=\"_ _8\"></span>prevedono, <span class=\"_ _8\"></span>al<span class=\"_ _1\"></span>tres\u00ec, <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>rispetto <span class=\"_ _8\"></span>di tal<span class=\"_ _1\"></span>uni <span class=\"_ _8\"></span><span class=\"ff2\">covenant <span class=\"_ _8\"></span><span class=\"ff3\">finanziari, <span class=\"_ _8\"></span>verificati <span class=\"_ _8\"></span>su <span class=\"_ _8\"></span>base <span class=\"_ _8\"></span>annuale <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>semestrale<span class=\"_ _2b2\"> </span></span></span>e calcolati sui dati consolidati<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>del Gruppo: i) il rapporto tra indebitam<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nto finanzia<span class=\"_ _8\"></span>rio <span class=\"_ _6\"></span>netto <span class=\"ff7\">e l\u2019EBITDA inferi<span class=\"_ _1\"></span>ore<span class=\"_ _2b2\"> </span></span>a <span class=\"ls0\">4 volte; ii) il rapporto t<span class=\"_ _8\"></span>ra EBITDA e gli oneri <span class=\"_ _1\"></span>finanziari non i<span class=\"_ _8\"></span>nferiore a 6 volte. </span>\u2713<span class=\"ffa\"> <span class=\"_ _14\"> </span><span class=\"ff3 ls5\">il</span><span class=\"ff2\"> <span class=\"_ _c\"></span><span class=\"ff3\">contrat<span class=\"_ _8\"></span>to <span class=\"_ _c\"></span>di <span class=\"_ _6\"></span>finanziament<span class=\"_ _1\"></span>o <span class=\"_ _6\"></span>in <span class=\"_ _c\"></span>pool <span class=\"_ _0\"></span>tra <span class=\"_ _c\"></span>la <span class=\"_ _0\"></span>Capogruppo <span class=\"_ _6\"></span>e <span class=\"_ _c\"></span>le <span class=\"_ _6\"></span>banche <span class=\"_ _6\"></span>BNL <span class=\"_ _6\"></span>BNP <span class=\"_ _6\"></span>Paribas, <span class=\"_ _6\"></span>Intesa <span class=\"_ _c\"></span>Sa<span class=\"_ _8\"></span>npaolo <span class=\"_ _6\"></span>ed<span class=\"_ _2b2\"> </span></span></span></span>UniCredit, <span class=\"_ _8\"></span>sottoscritto <span class=\"_ _8\"></span>a <span class=\"_ _16\"></span>marzo 2<span class=\"_ _8\"></span>023 <span class=\"_ _8\"></span>ed <span class=\"_ _8\"></span>emendato <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>data <span class=\"_ _8\"></span>20 <span class=\"_ _8\"></span>settembre <span class=\"_ _8\"></span>2023 <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>modific<span class=\"_ _1\"></span>he <span class=\"_ _8\"></span>non <span class=\"_ _8\"></span>sostanziali<span class=\"_ _8\"></span>,<span class=\"_ _2b2\"> </span>per un importo compl<span class=\"_ _8\"></span>essivo di 360 milioni di eu<span class=\"_ _1\"></span>ro, della durata di tr<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> anni e rim<span class=\"_ _1\"></span>borso integ<span class=\"_ _1\"></span>rale a scadenza,<span class=\"_ _2b2\"> </span>prevede <span class=\"_ _6\"></span>un <span class=\"_ _c\"></span>tasso <span class=\"_ _6\"></span>variabile <span class=\"_ _6\"></span>indicizzato <span class=\"_ _6\"></span>al <span class=\"_ _c\"></span>ta<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>so <span class=\"_ _c\"></span>Eu<span class=\"_ _1\"></span>ribor <span class=\"_ _6\"></span>3 <span class=\"_ _c\"></span>mesi <span class=\"_ _6\"></span>e <span class=\"_ _c\"></span>co<span class=\"_ _1\"></span>n <span class=\"_ _c\"></span>l\u2019int<span class=\"_ _8\"></span>roduzione <span class=\"_ _c\"></span>di <span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>ccanismi <span class=\"_ _6\"></span>di <span class=\"_ _d\"></span><span class=\"ff2\">price<span class=\"_ _2b2\"> </span></span>adjustment<span class=\"ff3\"> legati a<span class=\"_ _8\"></span> parametri in <span class=\"_ _1\"></span>materia di so<span class=\"_ _8\"></span>stenibilit\u00e0. Tale contratt<span class=\"_ _1\"></span>o di finanzi<span class=\"_ _8\"></span>am<span class=\"_ _0\"></span>ento richiede il<span class=\"_ _1\"></span> rispetto<span class=\"_ _2b2\"> </span></span>del <span class=\"_ _8\"></span><span class=\"ff2\">covenant <span class=\"ff7\">finanzi<span class=\"_ _8\"></span>ario dato <span class=\"_ _8\"></span>dal <span class=\"_ _1\"></span>rapporto <span class=\"_ _8\"></span>tra ind<span class=\"_ _1\"></span>ebitamento <span class=\"_ _8\"></span>finanziario <span class=\"_ _8\"></span>netto <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> l<span class=\"_ _8\"></span>\u2019EBITDA i<span class=\"_ _1\"></span>nferiore <span class=\"_ _8\"></span>a 4 <span class=\"_ _8\"></span>volte,<span class=\"_ _2b2\"> </span></span></span>verificato <span class=\"_ _7\"> </span>su  base <span class=\"_ _7\"> </span>annuale  e<span class=\"_ _8\"></span>  semestrale <span class=\"_ _7\"> </span>e  calcolato <span class=\"_ _7\"> </span>sui  dati <span class=\"_ _7\"> </span>consolidati<span class=\"_ _1\"></span>  del  G<span class=\"_ _8\"></span>ru<span class=\"_ _0\"></span>ppo.  N<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>l  contrat<span class=\"_ _1\"></span>to  di<span class=\"_ _2b2\"> </span>finanziamento <span class=\"_ _0\"></span>sono <span class=\"_ _c\"></span>inolt<span class=\"_ _8\"></span>re <span class=\"_ _c\"></span>incluse, <span class=\"_ _6\"></span>secondo <span class=\"_ _6\"></span>le <span class=\"_ _6\"></span>prassi <span class=\"_ _6\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>mercato, <span class=\"_ _c\"></span>cla<span class=\"_ _1\"></span>usole <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span><span class=\"ff2\">negative <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>ledge</span><span class=\"ls3\">, <span class=\"_ _0\"></span></span><span class=\"ff2\">p<span class=\"_ _0\"></span>ari <span class=\"_ _6\"></span>passu</span><span class=\"ls3a\">,<span class=\"_ _2b2\"> </span></span>cross-default<span class=\"ff3\"> <span class=\"ls3c\">e <span class=\"_ _8\"></span><span class=\"ff2 ls0\">change of control<span class=\"ff3 ls3\">. </span></span></span></span>Con riferim<span class=\"_ _8\"></span>ento anche agl<span class=\"_ _1\"></span>i es<span class=\"_ _1\"></span>ercizi pr<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>gressi, <span class=\"_ _8\"></span>la Capogruppo<span class=\"_ _8\"></span> ha sempr<span class=\"_ _1\"></span>e rispetta<span class=\"_ _1\"></span>to i<span class=\"_ _1\"></span> <span class=\"ff2\">covenant</span> previsti<span class=\"_ _8\"></span> da ciascu<span class=\"_ _8\"></span>n<span class=\"_ _2b2\"> </span>finanziamento<span class=\"_ _1\"></span>. Alla data del 31<span class=\"_ _0\"></span> dicembre 2024 sulla base delle grandezze economico patrimonial<span class=\"_ _1\"></span>i espresse nel<span class=\"_ _2b2\"> </span>bilancio consolidat<span class=\"_ _8\"></span>o,<span class=\"_ _0\"></span> si rite<span class=\"_ _8\"></span>ngono<span class=\"_ _0\"></span> rispettati<span class=\"_ _8\"></span> i <span class=\"_ _0\"></span><span class=\"ff2\">covenant </span>previsti <span class=\"_ _8\"></span>dai contratti di finanzia<span class=\"_ _8\"></span>me<span class=\"_ _0\"></span>nto esistenti<span class=\"_ _8\"></span>. Rischio di tasso di int<span class=\"_ _8\"></span>eresse Le <span class=\"_ _d\"></span>oscillazioni <span class=\"_ _c\"></span>dei <span class=\"_ _c\"></span>tassi <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>interess<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _d\"></span>influiscono <span class=\"_ _c\"></span>sul <span class=\"_ _c\"></span>valore <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>mercato <span class=\"_ _c\"></span>delle <span class=\"_ _d\"></span>attivit\u00e0 <span class=\"_ _c\"></span>e <span class=\"_ _d\"></span>passivit\u00e0 <span class=\"_ _c\"></span>finanziarie <span class=\"_ _c\"></span>del<span class=\"_ _2b2\"> </span>Gruppo <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>sul liv<span class=\"_ _1\"></span>ello <span class=\"_ _8\"></span>degli <span class=\"_ _8\"></span>oneri <span class=\"_ _1\"></span>finanziari <span class=\"_ _8\"></span>netti. <span class=\"_ _8\"></span>Il <span class=\"_ _1\"></span>verificarsi <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>tali <span class=\"_ _1\"></span>circostanze <span class=\"_ _8\"></span>potrebbe <span class=\"_ _8\"></span>avere <span class=\"_ _8\"></span>effetti <span class=\"_ _8\"></span>negativi <span class=\"_ _8\"></span>sulla<span class=\"_ _2b2\"> </span>situazione econo<span class=\"_ _1\"></span>mica, patrimonial<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> e finanziaria<span class=\"_ _1\"></span> del Gruppo<span class=\"_ _8\"></span>.<span class=\"_ _2b2\"> </span>Al 31 dicembre 2024 <span class=\"ff7\">l\u2019indebitamento<span class=\"_ _1\"></span> finanziario lordo \u00e8<span class=\"ff3\"> espresso per circa il 61,2% a <span class=\"_ _0\"></span>tassi fissi e per il restan<span class=\"_ _1\"></span>te<span class=\"_ _2b2\"> </span></span></span>a tassi <span class=\"_ _8\"></span>variabili. P<span class=\"_ _1\"></span>er il fina<span class=\"_ _8\"></span>nziamento a ta<span class=\"_ _8\"></span>ss<span class=\"_ _0\"></span>o va<span class=\"_ _8\"></span>riabile, come noto<span class=\"_ _8\"></span>, il cont<span class=\"_ _8\"></span>es<span class=\"_ _0\"></span>to macr<span class=\"_ _8\"></span>oeconomico di <span class=\"_ _8\"></span>riferimento h<span class=\"_ _8\"></span>a<span class=\"_ _2b2\"> </span>fatto <span class=\"_ _6\"></span>registrar<span class=\"_ _8\"></span>e <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>ribasso <span class=\"_ _6\"></span>dei <span class=\"_ _6\"></span>tassi <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>mercato <span class=\"_ _6\"></span><span class=\"ff7\">sopratt<span class=\"_ _8\"></span>utto <span class=\"_ _6\"></span>nell\u2019ultima <span class=\"_ _0\"></span>parte <span class=\"_ _6\"></span>dell\u2019anno, <span class=\"_ _6\"></span><span class=\"ff3\">con <span class=\"_ _0\"></span>un <span class=\"_ _6\"></span>impatto <span class=\"_ _6\"></span>ancor<span class=\"_ _1\"></span>a<span class=\"_ _2b2\"> </span></span></span>non <span class=\"_ _0\"></span>significati<span class=\"_ _1\"></span>vo <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>livello <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>oneri <span class=\"_ _0\"></span>finanziari nel <span class=\"_ _0\"></span>corso <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>2024<span class=\"ff7\">. <span class=\"_ _0\"></span>L\u2019<span class=\"_ _0\"></span>attual<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>esposizione debitoria <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>tasso v<span class=\"_ _0\"></span>ariabil<span class=\"_ _1\"></span>e<span class=\"_ _2b2\"> </span></span>ha una durata<span class=\"_ _1\"></span> residua poc<span class=\"_ _8\"></span>o superiore a un anno<span class=\"_ _8\"></span><span class=\"ls3\">. <span class=\"ls0\">Considerando <span class=\"ls5\">il </span><span class=\"ff2\">tenor <span class=\"_ _1\"></span><span class=\"ff3\">ridotto del <span class=\"_ _8\"></span>f<span class=\"_ _0\"></span>inanziamento i<span class=\"_ _1\"></span>n argomento<span class=\"_ _2b2\"> </span></span></span></span></span>e l<span class=\"_ _8\"></span>\u2019<span class=\"_ _0\"></span>attuale <span class=\"_ _8\"></span>contesto <span class=\"_ _8\"></span>macro<span class=\"ff3\">-economico <span class=\"_ _8\"></span>che, p<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>r <span class=\"_ _1\"></span>quanto <span class=\"_ _8\"></span>noto, <span class=\"_ _8\"></span>lascia int<span class=\"_ _8\"></span>ravedere ult<span class=\"_ _1\"></span>eriori p<span class=\"_ _8\"></span>rospettive di<span class=\"_ _8\"></span> riduzio<span class=\"_ _8\"></span>ne<span class=\"_ _2b2\"> </span></span>dei <span class=\"_ _6\"></span>tassi <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>interess<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>, <span class=\"_ _6\"></span>il <span class=\"_ _0\"></span>rischio <span class=\"_ _0\"></span>che<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>variazioni <span class=\"_ _6\"></span>in <span class=\"_ _0\"></span>aumento <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>tassi <span class=\"_ _6\"></span>di <span class=\"_ _0\"></span>interesse <span class=\"_ _0\"></span>possano <span class=\"_ _6\"></span>influire <span class=\"_ _0\"></span>negativamente<span class=\"_ _2b2\"> </span>sul <span class=\"_ _d\"></span>livello <span class=\"_ _c\"></span>degli <span class=\"_ _d\"></span>oneri <span class=\"_ _c\"></span>finanziari <span class=\"_ _c\"></span>ne<span class=\"_ _0\"></span>tti <span class=\"_ _c\"></span>rilevati <span class=\"_ _d\"></span>a <span class=\"_ _d\"></span>Conto <span class=\"_ _c\"></span>Economico <span class=\"_ _d\"></span>e <span class=\"_ _c\"></span>s<span class=\"_ _0\"></span>ul <span class=\"_ _c\"></span>v<span class=\"_ _0\"></span>alore <span class=\"_ _c\"></span>dei <span class=\"_ _4d\"> </span><span class=\"ff2\">cash <span class=\"_ _d\"> </span>flows</span> <span class=\"_ _d\"></span>futuri <span class=\"_ _d\"></span>appare <span class=\"_ _c\"></span>al<span class=\"_ _2b2\"> </span>momento <span class=\"_ _c\"></span>m<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>no <span class=\"_ _c\"></span>pro<span class=\"_ _1\"></span>babile<span class=\"ls3a\">. <span class=\"_ _c\"></span></span><span class=\"ff7\">Laddove <span class=\"_ _6\"></span>nell\u2019esercizio <span class=\"_ _c\"></span>2<span class=\"_ _1\"></span>024 <span class=\"_ _c\"></span>assu<span class=\"_ _8\"></span>mess<span class=\"_ _0\"></span>imo <span class=\"_ _c\"></span><span class=\"ff3\">una <span class=\"_ _6\"></span>variazione <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>+/- <span class=\"_ _6\"></span>25bps <span class=\"_ _c\"></span>dei <span class=\"_ _6\"></span>tassi <span class=\"_ _c\"></span>di<span class=\"_ _2b2\"> </span></span></span>interesse, <span class=\"_ _8\"></span>l\u2019e<span class=\"_ _8\"></span>f<span class=\"_ _0\"></span>fetto <span class=\"_ _8\"></span>sul <span class=\"_ _16\"></span>conto <span class=\"_ _8\"></span>economico <span class=\"_ _8\"></span>sarebb<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>stato <span class=\"_ _8\"></span>pa<span class=\"_ _8\"></span>ri <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>maggiori/minori <span class=\"_ _8\"></span>oneri <span class=\"_ _16\"></span>finanziari <span class=\"_ _8\"></span>per <span class=\"_ _1\"></span><span class=\"ff3\">circa <span class=\"_ _8\"></span><span class=\"lsa\">0,<span class=\"_ _8\"></span><span class=\"ls0\">9 <span class=\"_ _8\"></span>milioni<span class=\"_ _2b2\"> </span></span></span></span>di eu<span class=\"_ _1\"></span>ro c<span class=\"_ _8\"></span>he, al <span class=\"_ _8\"></span>netto d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ll\u2019effetto <span class=\"_ _8\"></span>fiscale, <span class=\"_ _8\"></span>avrebbe i<span class=\"_ _8\"></span>nf<span class=\"_ _0\"></span>luito <span class=\"_ _8\"></span>sul ris<span class=\"_ _1\"></span>ultato <span class=\"_ _8\"></span>di esercizio <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>ul pat<span class=\"_ _8\"></span>rimonio n<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>tto <span class=\"_ _1\"></span>per <span class=\"_ _8\"></span>circa<span class=\"_ _2b2\"> </span>+/<span class=\"ls0\">- <span class=\"lsa\">0,</span>6 mil<span class=\"_ _1\"></span>ioni di euro.<span class=\"_ _2b2\"> </span></span>Al <span class=\"_ _6\"></span>fine <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>limitare <span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>potenziali <span class=\"_ _0\"></span>effetti <span class=\"_ _6\"></span>avversi <span class=\"_ _6\"></span>delle <span class=\"_ _0\"></span>fluttuazioni <span class=\"_ _6\"></span>dei <span class=\"_ _6\"></span>tassi, <span class=\"_ _0\"></span>il <span class=\"_ _6\"></span>Gruppo <span class=\"_ _6\"></span>adotta <span class=\"_ _0\"></span>politiche <span class=\"_ _6\"></span>finalizzate <span class=\"_ _0\"></span>al<span class=\"_ _2b2\"> </span>contenimento <span class=\"_ _6\"></span>nel <span class=\"_ _c\"></span>tempo <span class=\"_ _6\"></span>del <span class=\"_ _c\"></span>costo<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>della <span class=\"_ _c\"></span>pr<span class=\"_ _1\"></span>ovvista <span class=\"_ _6\"></span>limitando <span class=\"_ _c\"></span>la <span class=\"_ _6\"></span>volatilit\u00e0 <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>risultati. <span class=\"_ _c\"></span>Il<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>Gruppo <span class=\"_ _c\"></span>p<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rsegue <span class=\"_ _6\"></span>tale<span class=\"_ _2b2\"> </span>obiettivo <span class=\"_ _8\"></span>attra<span class=\"_ _8\"></span>verso <span class=\"_ _8\"></span>una <span class=\"_ _8\"></span>sistematica <span class=\"_ _16\"></span>attivit\u00e0 <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>negozia<span class=\"_ _1\"></span>zione <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>gli<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>istituti <span class=\"_ _16\"></span>di <span class=\"_ _8\"></span>credito, <span class=\"_ _8\"></span>scelti <span class=\"_ _16\"></span>tra <span class=\"_ _8\"></span>banche <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>prima<span class=\"_ _8\"></span>rio<span class=\"_ _2b2\"> </span>standing<span class=\"ff3\">, <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>fine <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>otti<span class=\"_ _1\"></span>mizzare <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>costo <span class=\"_ _6\"></span>medio <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>debito, <span class=\"_ _c\"></span>no<span class=\"_ _8\"></span>nch\u00e9 <span class=\"_ _c\"></span>mediant<span class=\"_ _8\"></span>e <span class=\"_ _c\"></span>la <span class=\"_ _6\"></span>diver<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>ificazione <span class=\"_ _6\"></span>strategica<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>delle<span class=\"_ _2b2\"> </span></span>passivit\u00e0 <span class=\"_ _d\"></span>finanziarie <span class=\"_ _d\"></span>per <span class=\"_ _d\"></span>tipologia <span class=\"_ _d\"></span>contrattuale, <span class=\"_ _d\"></span>durata <span class=\"_ _d\"></span>e <span class=\"_ _4d\"> </span>condizioni <span class=\"_ _d\"></span>di <span class=\"_ _d\"> </span>tasso <span class=\"_ _d\"> </span>(<span class=\"_ _0\"></span>tasso <span class=\"_ _d\"></span>variabile/tass<span class=\"_ _1\"></span>o <span class=\"_ _d\"></span>fisso). <span class=\"_ _d\"></span>Per<span class=\"_ _2b2\"> </span>quanto <span class=\"_ _12\"> </span>attiene <span class=\"_ _12\"> </span>al <span class=\"_ _13\"> </span>finanziamento <span class=\"_ _12\"> </span>sottoscritto <span class=\"_ _12\"> </span>con <span class=\"_ _13\"> </span>la <span class=\"_ _13\"> </span>BEI <span class=\"_ _12\"> </span>ma <span class=\"_ _13\"> </span>non <span class=\"_ _12\"> </span>ancora <span class=\"_ _13\"> </span>utilizza<span class=\"_ _8\"></span>to <span class=\"_ _f\"> </span>(<span class=\"_ _0\"></span><span class=\"ff2\">loan <span class=\"_ _12\"> </span>commitment</span><span class=\"ls3e\">),<span class=\"_ _2b2\"> </span></span>l\u2019esposizione <span class=\"_ _c\"></span>al <span class=\"_ _d\"></span>rischio <span class=\"_ _4d\"> </span>tasso <span class=\"_ _c\"></span>di <span class=\"_ _4d\"> </span>interesse <span class=\"_ _c\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _d\"></span>mitigata <span class=\"_ _d\"></span>anche <span class=\"_ _d\"></span>dalla <span class=\"_ _d\"></span>facolt\u00e0 <span class=\"_ _d\"></span>per <span class=\"_ _d\"></span>il <span class=\"_ _d\"></span>Gruppo <span class=\"_ _d\"></span>di <span class=\"_ _4d\"> </span>poter <span class=\"_ _c\"></span>optare <span class=\"_ _b\"> </span><span class=\"ff3\">- <span class=\"_ _4d\"> </span>per<span class=\"_ _2b2\"> </span></span>ciascuna <span class=\"_ _8\"></span><span class=\"ff2\">tranche<span class=\"ff3\"> <span class=\"_ _8\"></span>di utili<span class=\"_ _8\"></span>zzo - <span class=\"_ _8\"></span><span class=\"ff7\">per u<span class=\"_ _1\"></span>n ta<span class=\"_ _8\"></span>sso fis<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>o <span class=\"_ _8\"></span>o variabi<span class=\"_ _1\"></span>le. <span class=\"_ _1\"></span>Nell\u2019esercizio<span class=\"_ _8\"></span> 202<span class=\"ff3\">4</span>, i<span class=\"_ _8\"></span>l costo <span class=\"_ _8\"></span>medio <span class=\"_ _8\"></span>dell\u2019indebitament<span class=\"_ _8\"></span>o<span class=\"_ _2b2\"> </span></span></span></span>bancario \u00e8 stato pari a<span class=\"_ _8\"></span> circa 4,06% (3,<span class=\"ls40\">83</span><span class=\"ff7\">% nell\u2019eserciz<span class=\"_ _1\"></span>io precedente)<span class=\"_ _1\"></span>. </span>Allo <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>tato <span class=\"_ _6\"></span>attuale <span class=\"_ _6\"></span>il <span class=\"_ _c\"></span>Gr<span class=\"_ _8\"></span>up<span class=\"_ _0\"></span>po <span class=\"_ _6\"></span>non <span class=\"_ _6\"></span>detiene <span class=\"_ _6\"></span>strumenti <span class=\"_ _6\"></span>finanziari <span class=\"_ _6\"></span>v<span class=\"_ _0\"></span>alutati <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>bilancio <span class=\"_ _6\"></span>al <span class=\"_ _d\"></span><span class=\"ff2\">fair <span class=\"_ _6\"></span>value <span class=\"_ _c\"></span></span>ed <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>quanto <span class=\"_ _c\"></span>t<span class=\"_ _8\"></span>ali<span class=\"_ _2b2\"> </span>esposti a variazioni a<span class=\"_ _8\"></span>vverse a seguito di muta<span class=\"_ _1\"></span>menti nel l<span class=\"_ _1\"></span>ivello di mercato d<span class=\"_ _1\"></span>ei tassi di inter<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>sse.<span class=\"_ _2b2\"> </span>Ad oggi non so<span class=\"_ _1\"></span>no stati util<span class=\"_ _1\"></span>izzati strumenti <span class=\"_ _8\"></span>f<span class=\"_ _0\"></span>inanziari <span class=\"_ _1\"></span>derivati per la<span class=\"_ _8\"></span> gestione del rischio tasso di int<span class=\"_ _8\"></span>eresse.<span class=\"_ _2b2\"> </span>Rischio di cambio<span class=\"_ _8\"></span> L\u2019esposizione a<span class=\"_ _1\"></span>l rischio di<span class=\"_ _8\"></span> variazioni sfavorevoli<span class=\"_ _1\"></span> nel livel<span class=\"_ _1\"></span>lo corrente d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>i tassi <span class=\"_ _1\"></span>di cambio deri<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>a dall\u2019op<span class=\"_ _1\"></span>erativit\u00e0 d<span class=\"_ _1\"></span>el<span class=\"_ _2b2\"> </span>Gruppo <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>valute <span class=\"_ _0\"></span>diverse <span class=\"_ _0\"></span>dall\u2019euro <span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>pu\u00f2 <span class=\"_ _0\"></span>determinare<span class=\"_ _8\"></span> <span class=\"_ _6\"></span>impatti <span class=\"_ _0\"></span>negativi <span class=\"_ _0\"></span>sui <span class=\"_ _0\"></span>risultati <span class=\"_ _0\"></span>economici <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>sul <span class=\"_ _6\"></span>valore <span class=\"_ _0\"></span>delle<span class=\"_ _2b2\"> </span>grandezze <span class=\"_ _c\"></span>patrimonia<span class=\"_ _1\"></span>li <span class=\"_ _c\"></span>denominate <span class=\"_ _c\"></span>in <span class=\"_ _c\"></span>di<span class=\"_ _1\"></span>visa <span class=\"_ _c\"></span>estera. <span class=\"_ _c\"></span>N<span class=\"_ _1\"></span>onostante <span class=\"_ _c\"></span>il <span class=\"_ _c\"></span>Gruppo <span class=\"_ _c\"></span>op<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ri <span class=\"_ _c\"></span>principalm<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nte <span class=\"_ _c\"></span>sul <span class=\"_ _c\"></span>mercat<span class=\"_ _8\"></span>o<span class=\"_ _2b2\"> </span>italia<span class=\"_ _1\"></span>no, <span class=\"_ _c\"></span>l\u2019esposizione <span class=\"_ _c\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>rischio <span class=\"_ _c\"></span>di<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>cambio <span class=\"_ _c\"></span>deriva <span class=\"_ _c\"></span>esse<span class=\"_ _8\"></span>nzialmente <span class=\"_ _c\"></span>dagli <span class=\"_ _c\"></span>in<span class=\"_ _1\"></span>vestimenti <span class=\"_ _c\"></span>in<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>divisa <span class=\"_ _c\"></span>estera, <span class=\"_ _c\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _c\"></span>dollaro<span class=\"_ _2b2\"> </span>statunitense, in <span class=\"_ _0\"></span>relazione all\u2019acquisto della quota <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>par<span class=\"ff3\">tecipazione pari <span class=\"_ _0\"></span>al</span>l\u20198.6% (<span class=\"ff3\">10,35% <span class=\"_ _0\"></span>post <span class=\"_ _0\"></span>redemption) nel<span class=\"_ _2b2\"> </span></span>capitale sociale della societ<span class=\"_ _8\"></span>\u00e0 <span class=\"_ _0\"></span>di diritto statunitense Aireon. <span class=\"ff7\">Al <span class=\"_ _0\"></span>fine di gestire l\u2019espo<span class=\"_ _1\"></span>sizione al rischio di cambio, il<span class=\"_ _2b2\"> </span></span>Gruppo ha ela<span class=\"_ _1\"></span>borato una <span class=\"_ _1\"></span><span class=\"ff2\">Policy,<span class=\"ff3\"> <span class=\"ff7\">le cui<span class=\"_ _1\"></span> linee di in<span class=\"_ _1\"></span>dirizzo con<span class=\"_ _1\"></span>sentono l\u2019util<span class=\"_ _8\"></span>izzo di differenti tipologi<span class=\"_ _1\"></span>e di strum<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nti,<span class=\"_ _2b2\"> </span></span></span></span>in <span class=\"_ _8\"></span>particolare <span class=\"_ _16\"></span><span class=\"ff2\">swap<span class=\"ff3\"> <span class=\"_ _8\"></span><span class=\"ls3c\">e <span class=\"_ _8\"></span><span class=\"ff2 ls0\">forwar<span class=\"_ _1\"></span>d<span class=\"ff7\">, <span class=\"_ _8\"></span>nonch\u00e9 <span class=\"_ _8\"></span>opzioni <span class=\"_ _16\"></span>su <span class=\"_ _8\"></span>valute. <span class=\"_ _8\"></span>Nell\u2019a<span class=\"_ _1\"></span>mbito <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>tali<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>politiche <span class=\"_ _8\"></span>non <span class=\"_ _8\"></span>sono <span class=\"_ _8\"></span>tutta<span class=\"_ _8\"></span>via <span class=\"_ _8\"></span>consentite<span class=\"_ _2b2\"> </span></span></span></span></span></span>attivit\u00e0 con inte<span class=\"_ _1\"></span>nto specula<span class=\"_ _8\"></span>tivo.<span class=\"_ _0\"></span> Per <span class=\"_ _12\"> </span>quanto <span class=\"_ _12\"> </span>attiene <span class=\"_ _40\"> </span>ai <span class=\"_ _12\"> </span>contratti <span class=\"_ _12\"> </span>sul <span class=\"_ _40\"> </span>mercato <span class=\"_ _12\"> </span>non <span class=\"_ _12\"> </span>regolamentato, <span class=\"_ _12\"> </span>al <span class=\"_ _40\"> </span>momento <span class=\"_ _12\"> </span>l\u2019esposizione <span class=\"_ _40\"> </span>in <span class=\"_ _12\"> </span>divisa <span class=\"_ _12\"> </span>\u00e8<span class=\"_ _2b2\"> </span>sostanzialment<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>polverizzat<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>esponendo a <span class=\"_ _0\"></span>significativi ris<span class=\"_ _0\"></span>chi di <span class=\"_ _6\"></span>cambio. Alla <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>chiusura <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>bilancio il<span class=\"_ _2b2\"> </span>Gruppo non ha in<span class=\"_ _8\"></span> essere alcuna esposizione in strum<span class=\"_ _8\"></span>enti finanziari derivati. Si <span class=\"_ _c\"></span>segnala, <span class=\"_ _c\"></span>infi<span class=\"_ _8\"></span>ne, <span class=\"_ _d\"></span>che <span class=\"_ _c\"></span>il <span class=\"_ _c\"></span>ris<span class=\"_ _8\"></span>chio <span class=\"_ _c\"></span>derivante <span class=\"_ _c\"></span>dalla <span class=\"_ _c\"></span>conv<span class=\"_ _1\"></span>ersione <span class=\"_ _c\"></span>delle <span class=\"_ _c\"></span>att<span class=\"_ _8\"></span>ivit\u00e0 <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>passivit\u00e0 <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>soci<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _c\"></span>controlla<span class=\"_ _1\"></span>te <span class=\"_ _c\"></span>da<span class=\"_ _2b2\"> </span>ENAV <span class=\"_ _c\"></span>c<span class=\"_ _8\"></span>he <span class=\"_ _c\"></span>redigono <span class=\"_ _6\"></span>il <span class=\"_ _c\"></span>bil<span class=\"_ _1\"></span>ancio <span class=\"_ _6\"></span>con <span class=\"_ _c\"></span>mon<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ta <span class=\"_ _6\"></span>f<span class=\"_ _0\"></span>unzionale <span class=\"_ _6\"></span>diversa <span class=\"_ _6\"></span>dall\u2019euro <span class=\"_ _6\"></span>non <span class=\"_ _c\"></span>\u00e8 <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>norma <span class=\"_ _6\"></span>oggetto <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>copert<span class=\"_ _8\"></span>ura,<span class=\"_ _2b2\"> </span>salvo diversa <span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>alutazione sp<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>cifica.<span class=\"_ _2b2\"> </span>Rischi legati al Cli<span class=\"_ _1\"></span>mate Change Tutti gli <span class=\"_ _0\"></span>eventuali impatti diretti <span class=\"_ _0\"></span>per la <span class=\"_ _0\"></span>Capogruppo legati agli <span class=\"_ _0\"></span>effetti <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span><span class=\"ff2\">climate change</span> <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>traducono nel <span class=\"_ _0\"></span>lungo<span class=\"_ _2b2\"> </span>termine <span class=\"_ _d\"></span>in <span class=\"_ _c\"></span>potenziali <span class=\"_ _c\"></span>interruzioni/degradi <span class=\"_ _c\"></span>nella <span class=\"_ _c\"></span>f<span class=\"_ _0\"></span>ornitura <span class=\"_ _c\"></span>dei <span class=\"_ _d\"></span>servizi <span class=\"_ _c\"></span>per <span class=\"_ _d\"></span>danni <span class=\"_ _d\"></span>alle <span class=\"_ _c\"></span>infrastrutture <span class=\"_ _c\"></span>o <span class=\"_ _d\"> </span>agli <span class=\"_ _d\"></span>asset<span class=\"_ _2b2\"> </span>tecnologici e riduzione del fl<span class=\"_ _1\"></span>usso di traffico anche a causa della riduzione della<span class=\"_ _1\"></span> capacit\u00e0 aeroportuale e, quindi,<span class=\"_ _2b2\"> </span>in<span class=\"ls0\"> potenziali mancati<span class=\"_ _8\"></span> r<span class=\"_ _0\"></span>icavi e/o au<span class=\"_ _1\"></span>menti dei costi<span class=\"_ _1\"></span> operativi olt<span class=\"_ _1\"></span>re ad eventuali<span class=\"_ _1\"></span> perdite di val<span class=\"_ _1\"></span>ore. </span>Gli <span class=\"_ _6\"></span>impatti <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>fenomeni <span class=\"_ _6\"></span>determinati <span class=\"_ _6\"></span>dai <span class=\"_ _6\"></span>cambiamenti <span class=\"_ _6\"></span>climatici <span class=\"_ _6\"></span>sugli <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>takeholde<span class=\"_ _1\"></span>r <span class=\"_ _6\"></span>del <span class=\"_ _c\"></span>tra<span class=\"_ _1\"></span>ffico <span class=\"_ _6\"></span>aereo <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _6\"></span>stati<span class=\"_ _2b2\"> </span>identificati <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>studiati <span class=\"_ _d\"></span>negli <span class=\"_ _c\"></span>anni <span class=\"_ _d\"></span>a <span class=\"_ _c\"></span>livello <span class=\"_ _d\"></span>internazional<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>. <span class=\"_ _c\"></span>In <span class=\"_ _d\"></span>particolare, <span class=\"_ _c\"></span>il <span class=\"_ _d\"></span>documento <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>Eurocontrol <span class=\"_ _c\"></span>\u201c<span class=\"_ _0\"></span><span class=\"ff2\">Climate<span class=\"_ _2b2\"> </span></span>change <span class=\"_ _4\"> </span>risks <span class=\"_ _4\"> </span>for <span class=\"_ _4\"> </span>Europea<span class=\"_ _8\"></span>n <span class=\"_ _40\"> </span>aviation<span class=\"ff7\">\u201d <span class=\"_ _4\"> </span>identifica <span class=\"_ _4\"> </span>cinqu<span class=\"_ _8\"></span>e <span class=\"_ _40\"> </span>principali<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>tipologie <span class=\"_ _4\"> </span>di <span class=\"_ _4\"> </span>fenomeni  meteorologici <span class=\"_ _4\"> </span>che<span class=\"_ _2b2\"> </span></span>potranno potenzialmente avere impatto sul <span class=\"_ _0\"></span>mondo <span class=\"_ _0\"></span>aeronautico: 1) precipitazioni, intendendo per <span class=\"_ _0\"></span>tali pioggia,<span class=\"_ _2b2\"> </span>neve <span class=\"_ _0\"></span>e <span class=\"_ _c\"></span>gra<span class=\"_ _8\"></span>ndine <span class=\"_ _6\"></span>che <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>livello <span class=\"_ _0\"></span>intenso <span class=\"_ _6\"></span>possono <span class=\"_ _0\"></span>richiedere <span class=\"_ _6\"></span>maggiori <span class=\"_ _0\"></span>distanze <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>separazione <span class=\"_ _6\"></span>tra <span class=\"_ _0\"></span>gli <span class=\"_ _6\"></span>aeromobili <span class=\"_ _0\"></span>e<span class=\"_ _2b2\"> </span>comportando quindi un <span class=\"_ _0\"></span>impatto diretto sulla <span class=\"_ _0\"></span>capacit\u00e0 aeroportual<span class=\"_ _1\"></span>e. Inoltre, <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>infrastrutt<span class=\"_ _8\"></span>ure <span class=\"_ _0\"></span>aeroportuali, cos\u00ec<span class=\"_ _2b2\"> </span>come anche le apparecchiature elettroniche<span class=\"_ _1\"></span>, possono essere esposte al rischio di inondazioni; 2) <span class=\"_ _0\"></span>temperatura,<span class=\"_ _2b2\"> </span>il <span class=\"_ _4\"> </span>cui <span class=\"_ _4\"> </span>innalza<span class=\"_ _1\"></span>mento <span class=\"_ _4\"> </span>pu\u00f2 <span class=\"_ _4\"> </span>causare <span class=\"_ _4\"> </span>impatti<span class=\"_ _8\"></span> <span class=\"_ _40\"> </span>sulle <span class=\"_ _4\"> </span>infras<span class=\"_ _1\"></span>trutture, <span class=\"_ _4\"> </span>con <span class=\"_ _4\"> </span>consegu<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nte  aggravio <span class=\"_ _4\"> </span>dei <span class=\"_ _4\"> </span>relativi <span class=\"_ _4\"> </span>costi<span class=\"_ _2b2\"> </span>energetici; <span class=\"_ _b\"> </span>3) <span class=\"_ _7\"> </span>innalzament<span class=\"_ _8\"></span>o  del <span class=\"_ _b\"> </span>livello <span class=\"_ _b\"> </span>del <span class=\"_ _7\"> </span>mare <span class=\"_ _b\"> </span>ed  eso<span class=\"_ _1\"></span>ndazione <span class=\"_ _b\"> </span>di <span class=\"_ _7\"> </span>fiumi <span class=\"_ _7\"> </span>con <span class=\"_ _4d\"> </span>un<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>rischio  co<span class=\"_ _8\"></span>ncentrato <span class=\"_ _7\"> </span>sugli<span class=\"_ _2b2\"> </span>aeroporti ubicati nella<span class=\"_ _1\"></span> fascia costiera; <span class=\"_ _0\"></span>4) vento, intend<span class=\"_ _1\"></span>endo per tale cambiamenti in direzione ed intensit\u00e0, che<span class=\"_ _2b2\"> </span>in <span class=\"_ _b\"> </span>ambito <span class=\"_ _7\"> </span>aeroportual<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>possono <span class=\"_ _b\"> </span>comportare <span class=\"_ _b\"> </span>impatti <span class=\"_ _b\"> </span>sulla <span class=\"_ _b\"> </span>s<span class=\"_ _0\"></span>icurezza<span class=\"_ _8\"></span>  della<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>condotta <span class=\"_ _b\"> </span>del <span class=\"_ _7\"> </span>volo. <span class=\"_ _b\"> </span>Ci\u00f2 <span class=\"_ _7\"> </span>potrebbe<span class=\"_ _2b2\"> </span>comportare <span class=\"_ _8\"></span>la <span class=\"_ _1\"></span>necessit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>di modificar<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>le proc<span class=\"_ _8\"></span>edure di <span class=\"_ _8\"></span>volo <span class=\"_ _8\"></span>e <span class=\"_ _1\"></span>riprogettare <span class=\"_ _8\"></span>lo spazi<span class=\"_ _8\"></span>o aereo; <span class=\"_ _8\"></span>5) <span class=\"_ _8\"></span>eventi e<span class=\"_ _1\"></span>stremi <span class=\"_ _8\"></span>quali<span class=\"_ _2b2\"> </span>temporali ed uraga<span class=\"_ _8\"></span>ni che potrebbero av<span class=\"_ _1\"></span>ere impatti sul<span class=\"_ _1\"></span> ritardo dei voli.<span class=\"_ _1\"></span> La <span class=\"_ _0\"></span>Capogruppo <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>condotto uno <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tudio specialistico per <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alutare dettagliatamente gli <span class=\"_ _0\"></span>effetti <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>cambiamento<span class=\"_ _2b2\"> </span>climatico <span class=\"_ _8\"></span>ne<span class=\"_ _0\"></span>ll\u2019erogazione <span class=\"_ _8\"></span>dei servizi <span class=\"_ _8\"></span>di ENAV sul <span class=\"_ _8\"></span>territorio nazional<span class=\"_ _8\"></span>e ed in <span class=\"_ _8\"></span>particolare negli <span class=\"_ _1\"></span>aeroporti<span class=\"_ _8\"></span>.<span class=\"_ _0\"></span> Lo <span class=\"_ _8\"></span>studio \u00e8<span class=\"_ _2b2\"> </span>stato r<span class=\"_ _1\"></span>ealizzato <span class=\"_ _1\"></span>al <span class=\"_ _8\"></span>f<span class=\"_ _0\"></span>ine <span class=\"_ _8\"></span>di valutare gli <span class=\"_ _8\"></span>impatti d<span class=\"_ _1\"></span>el <span class=\"ff2\">climate<span class=\"_ _8\"></span> change<span class=\"ff3\"> su<span class=\"_ _1\"></span> due <span class=\"_ _8\"></span>distinti orizz<span class=\"_ _8\"></span>onti temporali <span class=\"_ _8\"></span>(2030 e <span class=\"_ _1\"></span>2050)<span class=\"_ _2b2\"> </span></span></span>e due <span class=\"_ _1\"></span>diversi sc<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nari cl<span class=\"_ _8\"></span>imatici utilizz<span class=\"_ _1\"></span>ati dal<span class=\"_ _1\"></span>l\u2019IPCC (<span class=\"ff2\">Intergovernmental <span class=\"_ _8\"></span>Panel on C<span class=\"_ _1\"></span>limate <span class=\"_ _8\"></span>Change<span class=\"ff3\">). Il primo <span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>cenario<span class=\"_ _2b2\"> </span></span></span>(SSP8.5), <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>pi\u00f9 <span class=\"_ _8\"></span>pessimistico, <span class=\"_ _8\"></span>assum<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>, <span class=\"_ _8\"></span>entro <span class=\"_ _8\"></span>il 2100<span class=\"_ _1\"></span>, <span class=\"_ _8\"></span>concentrazioni <span class=\"_ _8\"></span>atmosferiche<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>CO2 tri<span class=\"_ _8\"></span>plicate <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>qu<span class=\"_ _0\"></span>adruplica<span class=\"_ _8\"></span>te<span class=\"_ _2b2\"> </span>(840/1120 pp<span class=\"_ _1\"></span>m) rispetto ai<span class=\"_ _1\"></span> livelli preindust<span class=\"_ _8\"></span>riali (280 ppm).<span class=\"_ _2b2\"> </span>Lo <span class=\"_ _4d\"> </span>studio <span class=\"_ _d\"></span>ha <span class=\"_ _4d\"> </span>determinato <span class=\"_ _d\"></span>quanto <span class=\"_ _4d\"> </span>segue: <span class=\"_ _d\"></span>(i) <span class=\"_ _4d\"> </span>per <span class=\"_ _4d\"> </span>le <span class=\"_ _d\"></span>precipitazioni <span class=\"_ _d\"></span>estreme <span class=\"_ _4d\"> </span>\u00e8 <span class=\"_ _d\"></span>prevista <span class=\"_ _4d\"> </span>nel <span class=\"_ _d\"></span>lungo <span class=\"_ _4d\"> </span>termine <span class=\"_ _d\"></span>una<span class=\"_ _2b2\"> </span>progressiva <span class=\"_ _d\"></span>intensificazion<span class=\"_ _1\"></span>e <span class=\"_ _4d\"> </span>del <span class=\"_ _4d\"> </span>fenomeno <span class=\"_ _4d\"> </span>che <span class=\"_ _d\"> </span>dovrebbe <span class=\"_ _4d\"> </span>interessare <span class=\"_ _d\"></span>un <span class=\"_ _4d\"> </span>numero <span class=\"_ _4d\"> </span>crescente <span class=\"_ _4d\"> </span>di <span class=\"_ _4d\"> </span>aeroporti <span class=\"_ _d\"></span>nel<span class=\"_ _2b2\"> </span>tempo, <span class=\"_ _c\"></span>particolar<span class=\"_ _8\"></span>mente <span class=\"_ _c\"></span>gli <span class=\"_ _c\"></span>aeroporti <span class=\"_ _c\"></span>di <span class=\"_ _6\"></span>Rom<span class=\"_ _0\"></span>a <span class=\"_ _c\"></span>Fiumicino,<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>Milano <span class=\"_ _c\"></span>Malp<span class=\"_ _1\"></span>ensa, <span class=\"_ _c\"></span>Bolz<span class=\"_ _8\"></span>ano <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>Bari, <span class=\"_ _c\"></span>partendo <span class=\"_ _c\"></span>da<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>una<span class=\"_ _2b2\"> </span>baseline (previsione <span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>5 <span class=\"_ _0\"></span>anni) <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>vede <span class=\"_ _0\"></span>gli <span class=\"_ _0\"></span>aeroporti <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>Genova, <span class=\"_ _0\"></span>Ronchi <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>Legionari <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>Milano <span class=\"_ _6\"></span>Malpensa quelli<span class=\"_ _2b2\"> </span>mediamente <span class=\"_ _8\"></span>pi\u00f9 <span class=\"_ _8\"></span>impattati; <span class=\"_ _8\"></span>(ii) <span class=\"_ _8\"></span>per l<span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>temperatura <span class=\"_ _8\"></span>si <span class=\"_ _1\"></span>prevede <span class=\"_ _8\"></span>un a<span class=\"_ _8\"></span>umento <span class=\"_ _8\"></span>di 1/<span class=\"_ _8\"></span>1<span class=\"_ _0\"></span>,5\u00b0 <span class=\"_ _8\"></span>nel medio <span class=\"_ _8\"></span>periodo <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>di 2/<span class=\"_ _1\"></span>2,5\u00b0<span class=\"_ _2b2\"> </span>nel <span class=\"_ _13\"> </span>lungo <span class=\"_ _13\"> </span>periodo, <span class=\"_ _13\"> </span>fenomeni <span class=\"_ _13\"> </span>che <span class=\"_ _13\"> </span>riguarderanno <span class=\"_ _12\"> </span>prevalentement<span class=\"_ _1\"></span>e <span class=\"_ _13\"> </span>gli <span class=\"_ _f\"> </span>aeroporti<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span>di <span class=\"_ _13\"> </span>Lampedusa, <span class=\"_ _13\"> </span>Catania<span class=\"_ _2b2\"> </span>Fontanarossa, R<span class=\"_ _8\"></span>oma Ciampino, Ro<span class=\"_ _1\"></span>ma Urbe, Ro<span class=\"_ _8\"></span>ma Fiumicino <span class=\"_ _1\"></span>e Napoli ch<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> gi\u00e0 <span class=\"_ _8\"></span>ne<span class=\"_ _0\"></span>lla baselin<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> (5 a<span class=\"_ _1\"></span>nni) pre<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>entano<span class=\"_ _2b2\"> </span>le <span class=\"_ _0\"></span>maggiori <span class=\"_ _6\"></span>temperatu<span class=\"_ _8\"></span>re <span class=\"_ _6\"></span>massime, <span class=\"_ _0\"></span>cui <span class=\"_ _6\"></span>si <span class=\"_ _0\"></span>aggiunge <span class=\"_ _0\"></span>Bologna <span class=\"_ _6\"></span>nel <span class=\"_ _0\"></span>lungo <span class=\"_ _0\"></span>termine <span class=\"_ _0\"></span>(2050) <span class=\"_ _0\"></span>che <span class=\"_ _6\"></span>presenter\u00e0<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>anche <span class=\"_ _6\"></span>un<span class=\"_ _2b2\"> </span>aumento <span class=\"_ _6\"></span>del <span class=\"_ _0\"></span>numero <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>giorni <span class=\"_ _6\"></span>con <span class=\"_ _0\"></span>temperatura <span class=\"_ _6\"></span>massi<span class=\"_ _1\"></span>ma <span class=\"_ _6\"></span>oltre <span class=\"_ _6\"></span>i <span class=\"_ _6\"></span>43\u00b0 <span class=\"_ _6\"></span>C. <span class=\"_ _0\"></span>L\u2019innalzamento <span class=\"_ _0\"></span>delle <span class=\"_ _6\"></span>temperature <span class=\"_ _0\"></span>pu\u00f2<span class=\"_ _2b2\"> </span>causare <span class=\"_ _8\"></span>l\u2019increm<span class=\"_ _1\"></span>ento <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>costi <span class=\"_ _8\"></span>energ<span class=\"_ _1\"></span>etici. <span class=\"_ _8\"></span>Per <span class=\"_ _8\"></span>quanto <span class=\"_ _8\"></span>ri<span class=\"_ _8\"></span>guard<span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>invec<span class=\"_ _1\"></span>e <span class=\"ff3\">gl<span class=\"_ _1\"></span>i <span class=\"_ _8\"></span>impatti <span class=\"_ _8\"></span>sugl<span class=\"_ _1\"></span>i <span class=\"_ _8\"></span>impianti <span class=\"_ _8\"></span>tecnologici<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>quelli<span class=\"_ _2b2\"> </span></span>pi\u00f9 <span class=\"_ _c\"></span>pro<span class=\"_ _8\"></span>pr<span class=\"_ _0\"></span>iamente <span class=\"_ _6\"></span>aeronautici <span class=\"_ _6\"></span>(impatti <span class=\"_ _6\"></span>sulle <span class=\"_ _c\"></span>prestazion<span class=\"_ _8\"></span>i <span class=\"_ _c\"></span>dei <span class=\"_ _6\"></span>mo<span class=\"_ _0\"></span>tori <span class=\"_ _6\"></span>e <span class=\"_ _c\"></span>sull\u2019a<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>reodinamica <span class=\"_ _6\"></span>degli <span class=\"_ _c\"></span>a<span class=\"_ _1\"></span>eromobili, <span class=\"_ _6\"></span>con<span class=\"_ _2b2\"> </span>potenziale impatto s<span class=\"_ _1\"></span>ulle procedure di volo e sull\u2019im<span class=\"_ _1\"></span>pronta del rumore nell<span class=\"_ _8\"></span>e aree<span class=\"_ _0\"></span> che circondano gl<span class=\"ff3\">i aeroporti) i<span class=\"_ _2b2\"> </span></span>rischi si consid<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rano accett<span class=\"_ _1\"></span>abili e gestiti n<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>l contesto d<span class=\"_ _1\"></span>elle tecnologie <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> delle proc<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>dure gi\u00e0 oggi di<span class=\"_ _8\"></span>sponibili; per<span class=\"_ _2b2\"> </span>l\u2019innalzamento <span class=\"_ _c\"></span>del <span class=\"_ _c\"></span>livello <span class=\"_ _c\"></span>dei <span class=\"_ _c\"></span>mari, <span class=\"_ _c\"></span>si <span class=\"_ _c\"></span>mantiene <span class=\"_ _c\"></span>pressoch\u00e9 <span class=\"_ _c\"></span>invariato <span class=\"_ _c\"></span>il <span class=\"_ _c\"></span>rischio <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>alluvione <span class=\"_ _c\"></span>delle <span class=\"_ _c\"></span>infrastrutture<span class=\"_ _2b2\"> </span>situate <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>zone <span class=\"_ _0\"></span>costiere che <span class=\"_ _0\"></span>riguarderebbe s<span class=\"_ _0\"></span>oprattutto le <span class=\"_ _0\"></span>sedi <span class=\"_ _0\"></span>aeroportuali di <span class=\"_ _0\"></span>Cagliari <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>siti <span class=\"_ _0\"></span>correlati, <span class=\"_ _0\"></span>Venezia e<span class=\"_ _2b2\"> </span>Genova <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>siti <span class=\"_ _0\"></span>remoti <span class=\"_ _0\"></span>VOR/DME <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>Chioggia e <span class=\"_ _6\"></span>Radar <span class=\"_ _0\"></span>di Ravenna; <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>vento <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>sembrano <span class=\"_ _0\"></span>sussistere <span class=\"_ _0\"></span>critici<span class=\"_ _8\"></span>t\u00e0<span class=\"_ _2b2\"> </span>essendo <span class=\"_ _e\"> </span>le <span class=\"_ _f\"> </span>previsioni <span class=\"_ _e\"> </span>degli <span class=\"_ _f\"> </span>scenari <span class=\"_ _e\"> </span>or<span class=\"_ _0\"></span>i<span class=\"ff7\">entati <span class=\"_ _f\"> </span>verso <span class=\"_ _e\"> </span>una <span class=\"_ _e\"> </span>diminuzione <span class=\"_ _f\"> </span>de<span class=\"_ _0\"></span>ll\u2019inten<span class=\"_ _1\"></span>sit\u00e0 <span class=\"_ _f\"> </span>media <span class=\"_ _e\"> </span>dello <span class=\"_ _e\"> </span>stesso<span class=\"_ _2b2\"> </span></span>(conseguentem<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nte la compon<span class=\"_ _1\"></span>ente del vento al tra<span class=\"_ _8\"></span>verso dovrebbe proporzional<span class=\"_ _1\"></span>mente diminuir<span class=\"_ _8\"></span>e). Per ent<span class=\"_ _8\"></span>ramb<span class=\"_ _0\"></span>i <span class=\"_ _1\"></span>gli orizzo<span class=\"_ _8\"></span>nti temporali <span class=\"_ _8\"></span>medio termin<span class=\"_ _1\"></span>e (20<span class=\"_ _1\"></span>30) e <span class=\"_ _8\"></span>lungo termi<span class=\"_ _8\"></span>ne (2050) <span class=\"_ _8\"></span>non si indivi<span class=\"_ _8\"></span>duano, allo <span class=\"_ _8\"></span>stato,<span class=\"_ _2b2\"> </span>criticit\u00e0 in termini <span class=\"_ _8\"></span>di continuit\u00e0 nella erogazion<span class=\"_ _1\"></span>e dei servizi di na<span class=\"_ _1\"></span>vigazione rispetto a<span class=\"_ _8\"></span>llo sce<span class=\"_ _0\"></span>nario attual<span class=\"_ _8\"></span>e. G<span class=\"_ _0\"></span>li esiti<span class=\"_ _2b2\"> </span>delle <span class=\"_ _b\"> </span>analisi <span class=\"_ _4d\"> </span>condotte <span class=\"_ _4d\"> </span>costituiscono <span class=\"_ _4d\"> </span>le <span class=\"_ _b\"> </span>basi <span class=\"_ _b\"> </span>per <span class=\"_ _b\"> </span>il <span class=\"_ _4d\"> </span>monitoraggio <span class=\"_ _4d\"> </span>nel <span class=\"_ _b\"> </span>tempo <span class=\"_ _4d\"> </span>dei <span class=\"_ _4d\"> </span>fenomeni <span class=\"_ _b\"> </span>oggetto <span class=\"_ _4d\"> </span>di <span class=\"_ _b\"> </span>studio,<span class=\"_ _2b2\"> </span>prevedendo <span class=\"_ _0\"></span>un <span class=\"_ _6\"></span>aggiornam<span class=\"_ _1\"></span>ento <span class=\"_ _6\"></span>sistemati<span class=\"_ _1\"></span>co <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>periodici<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _6\"></span>pluriennal<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>lle <span class=\"_ _6\"></span>anal<span class=\"_ _8\"></span>isi <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>scenario <span class=\"_ _6\"></span>necessarie<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>alla<span class=\"_ _2b2\"> </span>valutazione d<span class=\"_ _1\"></span>egli impatti operativi <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> finanziari <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span>i rischi<span class=\"_ _1\"></span> climatici.<span class=\"_ _2b2\"> </span>In attuazion<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> del <span class=\"_ _8\"></span>pr<span class=\"_ _0\"></span>oprio <span class=\"_ _8\"></span>piano di sostenibili<span class=\"_ _1\"></span>t\u00e0, la <span class=\"_ _8\"></span>strategia della <span class=\"_ _1\"></span>Capogruppo <span class=\"_ _1\"></span>assic<span class=\"_ _1\"></span>ura un a<span class=\"_ _8\"></span>ppro<span class=\"_ _0\"></span>ccio <span class=\"_ _8\"></span>eff<span class=\"_ _0\"></span>icace <span class=\"_ _1\"></span>alle<span class=\"_ _2b2\"> </span>sfide <span class=\"_ _c\"></span>del <span class=\"_ _d\"></span>cambiamento <span class=\"_ _c\"></span>climatico, <span class=\"_ _c\"></span>perseverando <span class=\"_ _c\"></span>la <span class=\"_ _d\"></span>competiti<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _c\"></span>e <span class=\"_ _d\"></span>la <span class=\"_ _d\"></span>stabilit\u00e0 <span class=\"_ _c\"></span>grazie <span class=\"_ _c\"></span>a <span class=\"_ _d\"></span>un\u2019elevata <span class=\"_ _c\"></span>capacit\u00e0 <span class=\"_ _c\"></span>di<span class=\"_ _2b2\"> </span>adattamento ai<span class=\"_ _1\"></span> rischi climati<span class=\"_ _1\"></span>ci.    Sulla base di quanto<span class=\"_ _8\"></span> sopra evidenziato, il Grup<span class=\"_ _8\"></span>po <span class=\"_ _0\"></span>ha considerato gli<span class=\"_ _1\"></span> effetti d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rivanti dal cambia<span class=\"_ _1\"></span>mento climati<span class=\"_ _8\"></span>co<span class=\"_ _2b2\"> </span>nel proprio pian<span class=\"_ _1\"></span>o industrial<span class=\"_ _1\"></span>e e non si prev<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>dono impatti<span class=\"_ _8\"></span> s<span class=\"_ _0\"></span>ignificativi <span class=\"_ _1\"></span>economici e sui flu<span class=\"_ _1\"></span>ssi di cassa atte<span class=\"_ _8\"></span>si.<span class=\"_ _2b2\"> </span>Contesto macro - eco<span class=\"_ _8\"></span>nom<span class=\"_ _0\"></span>ico<span class=\"_ _2b2\"> </span>Nel <span class=\"_ _6\"></span>corso <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>2024, <span class=\"_ _6\"></span>cos\u00ec <span class=\"_ _6\"></span>come <span class=\"_ _6\"></span>per <span class=\"_ _6\"></span>il<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>2023, <span class=\"_ _6\"></span>il <span class=\"_ _c\"></span>G<span class=\"_ _8\"></span>ruppo <span class=\"_ _6\"></span>ENAV <span class=\"_ _6\"></span>non <span class=\"_ _6\"></span>ha <span class=\"_ _c\"></span>r<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>gistrato <span class=\"_ _0\"></span>impatti <span class=\"_ _6\"></span>operativi, <span class=\"_ _6\"></span>commerciali <span class=\"_ _6\"></span>o<span class=\"_ _2b2\"> </span>economico-finanzia<span class=\"_ _8\"></span>ri <span class=\"_ _d\"></span>direttamente <span class=\"_ _c\"></span>co<span class=\"_ _8\"></span>rrelati <span class=\"_ _c\"></span>al <span class=\"_ _c\"></span>conflitto <span class=\"_ _c\"></span>russo-ucraino <span class=\"_ _c\"></span>o <span class=\"_ _c\"></span>agli <span class=\"_ _c\"></span>altri <span class=\"_ _c\"></span>conflitti <span class=\"_ _c\"></span>inter<span class=\"_ _8\"></span>nazionali. <span class=\"_ _c\"></span>Ogni<span class=\"_ _2b2\"> </span>posizione <span class=\"_ _6\"></span>aperta <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>clienti <span class=\"_ _6\"></span>apparten<span class=\"_ _1\"></span>enti <span class=\"_ _6\"></span>alla <span class=\"_ _6\"></span>Federazione <span class=\"_ _6\"></span>Russa <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>tata <span class=\"_ _6\"></span>oggetto <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>svalutazione <span class=\"_ _6\"></span>gi\u00e0 <span class=\"_ _6\"></span>nel <span class=\"_ _6\"></span>corso<span class=\"_ _2b2\"> </span>dell\u2019esercizi<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>degli <span class=\"_ _6\"></span>anni <span class=\"_ _0\"></span>precedenti <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>sono <span class=\"_ _6\"></span>presenti<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>ulteriori <span class=\"_ _6\"></span>rapporti <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>essere <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>oggetti <span class=\"_ _0\"></span>interessati<span class=\"_ _8\"></span> <span class=\"_ _6\"></span>dal<span class=\"_ _2b2\"> </span>regime sanzionato<span class=\"_ _8\"></span>rio. Con <span class=\"_ _d\"></span>riferimento <span class=\"_ _c\"></span>al <span class=\"_ _d\"></span>Gruppo <span class=\"_ _c\"></span>ENAV, <span class=\"_ _d\"></span>non <span class=\"_ _d\"></span>si <span class=\"_ _d\"></span>registrano <span class=\"_ _c\"></span>criticit\u00e0 <span class=\"_ _c\"></span>nella <span class=\"_ _d\"></span>catena <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>f<span class=\"_ _0\"></span>ornitura <span class=\"_ _c\"></span>con <span class=\"_ _d\"></span>impatti <span class=\"_ _c\"></span>ne<span class=\"_ _0\"></span>gativi <span class=\"_ _c\"></span>in<span class=\"_ _2b2\"> </span>termini <span class=\"_ _0\"></span>di <span class=\"_ _c\"></span><span class=\"ff2\">b<span class=\"_ _8\"></span>usiness <span class=\"_ _6\"></span>continuity<span class=\"ff7\">. <span class=\"_ _6\"></span>Inoltre, <span class=\"_ _0\"></span>il <span class=\"_ _6\"></span>Gruppo <span class=\"_ _6\"></span>detiene <span class=\"_ _0\"></span>un\u2019adeguata <span class=\"_ _0\"></span>giacenza <span class=\"_ _6\"></span>delle <span class=\"_ _6\"></span>parti <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>scorta <span class=\"_ _6\"></span>necessari<span class=\"_ _1\"></span>e<span class=\"_ _2b2\"> </span></span></span>per <span class=\"_ _b\"> </span>i <span class=\"_ _b\"> </span>s<span class=\"_ _0\"></span>istemi <span class=\"_ _4d\"> </span>operativi <span class=\"_ _b\"> </span>a <span class=\"_ _7\"> </span>supporto <span class=\"_ _4d\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_ _b\"> </span>proprio <span class=\"_ _b\"> </span>business, <span class=\"_ _b\"> </span>tali <span class=\"_ _b\"> </span>da <span class=\"_ _7\"> </span>conten<span class=\"_ _1\"></span>ere <span class=\"_ _b\"> </span>eventuali <span class=\"_ _b\"> </span>ritardi <span class=\"_ _b\"> </span>nella <span class=\"_ _b\"> </span>catena <span class=\"_ _b\"> </span>di<span class=\"_ _2b2\"> </span>fornitura. <span class=\"_ _8\"></span>Il <span class=\"_ _16\"></span>Gruppo <span class=\"_ _8\"></span>continu<span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>monitorare <span class=\"_ _8\"></span>gli<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>impatti <span class=\"_ _16\"></span>s<span class=\"_ _0\"></span>ul <span class=\"_ _8\"></span>proprio <span class=\"_ _8\"></span>busin<span class=\"_ _8\"></span>ess <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>ad <span class=\"_ _8\"></span>adott<span class=\"_ _8\"></span>are<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>ogni <span class=\"_ _16\"></span>opportuna <span class=\"_ _8\"></span>iniziati<span class=\"_ _1\"></span>va<span class=\"_ _2b2\"> </span>finalizzata<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>a <span class=\"_ _c\"></span>ga<span class=\"_ _8\"></span>rantire <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>pieno <span class=\"_ _6\"></span>rispetto <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>regime <span class=\"_ _6\"></span>sanzionatorio <span class=\"_ _6\"></span>adotta<span class=\"_ _1\"></span>to <span class=\"_ _6\"></span>dagli <span class=\"_ _6\"></span>Stati <span class=\"_ _6\"></span>dell\u2019Unione <span class=\"_ _0\"></span>Europea <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>ad<span class=\"_ _2b2\"> </span>identificare <span class=\"_ _6\"></span>puntualmente <span class=\"_ _6\"></span>possibili <span class=\"_ _c\"></span>consegue<span class=\"_ _1\"></span>nze <span class=\"_ _c\"></span>sul <span class=\"_ _6\"></span>proprio <span class=\"_ _c\"></span>busin<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ss <span class=\"_ _c\"></span>att<span class=\"_ _1\"></span>uale <span class=\"_ _6\"></span>e <span class=\"_ _c\"></span>prospettico <span class=\"_ _c\"></span>in <span class=\"_ _c\"></span>consid<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>razione<span class=\"_ _2b2\"> </span>del protrarsi <span class=\"_ _1\"></span>di uno scenario criti<span class=\"_ _8\"></span>co e in continua evoluzi<span class=\"_ _1\"></span>one.<span class=\"_ _2b2\"> </span>Con <span class=\"_ _8\"></span>riferimento <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>qua<span class=\"_ _1\"></span>nto <span class=\"_ _8\"></span>illustrato, <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>Gruppo <span class=\"_ _8\"></span>non<span class=\"_ _8\"></span> pr<span class=\"_ _8\"></span>esenta <span class=\"_ _8\"></span>impatti <span class=\"_ _8\"></span>significati<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>i <span class=\"_ _8\"></span>sui <span class=\"_ _8\"></span>principali <span class=\"_ _8\"></span>indica<span class=\"_ _8\"></span>tori <span class=\"_ _8\"></span>alternativi<span class=\"_ _2b2\"> </span>di <span class=\"_ _6\"></span>performance <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>non <span class=\"_ _6\"></span>si <span class=\"_ _6\"></span>prevedono <span class=\"_ _6\"></span>impatti<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>sui <span class=\"_ _6\"></span>flussi <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>cassa <span class=\"_ _6\"></span>attesi <span class=\"_ _6\"></span>come <span class=\"_ _6\"></span>rappresentato<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>nel <span class=\"_ _0\"></span>piano <span class=\"_ _6\"></span>industriale<span class=\"_ _2b2\"> </span>approvato.<span class=\"_ _2b2\"> </span>Rischi per contenziosi<span class=\"_ _2b2\"> </span>Il <span class=\"_ _6\"></span>contenzioso <span class=\"_ _0\"></span>in <span class=\"_ _6\"></span>materia <span class=\"_ _6\"></span>tributaria, <span class=\"_ _0\"></span>amministrativa, <span class=\"_ _6\"></span>civile <span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>lavoro <span class=\"_ _6\"></span>viene <span class=\"_ _0\"></span>seguito <span class=\"_ _6\"></span>dalle <span class=\"_ _6\"></span>competenti <span class=\"_ _0\"></span>strutture<span class=\"_ _2b2\"> </span>del <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>ENAV <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>hanno <span class=\"_ _0\"></span>fornito, per <span class=\"_ _6\"></span>la <span class=\"_ _0\"></span>redazione del <span class=\"_ _0\"></span>presente <span class=\"_ _0\"></span>Bilancio, <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>quadro <span class=\"_ _0\"></span>completo e<span class=\"_ _0\"></span>d <span class=\"_ _0\"></span>esaustivo<span class=\"_ _2b2\"> </span>dei diversi procedimenti civil<span class=\"_ _1\"></span>i, am<span class=\"_ _0\"></span>ministrativi e giuslavoristi<span class=\"_ _1\"></span>ci. A fronte del contenzioso, il Gruppo ha effettuato<span class=\"_ _2b2\"> </span>una <span class=\"_ _8\"></span>valutazione <span class=\"_ _8\"></span>punt<span class=\"_ _8\"></span>uale <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>rischio <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>soccombenza <span class=\"_ _8\"></span>da<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>cui <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>emersa <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>necessit\u00e0 <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>costituire, <span class=\"_ _16\"></span>pr<span class=\"_ _0\"></span>udenzial<span class=\"_ _1\"></span>mente,<span class=\"_ _2b2\"> </span>degli <span class=\"_ _4d\"> </span>specifici <span class=\"_ _4d\"> </span>fondi <span class=\"_ _4d\"> </span>per <span class=\"_ _4d\"> </span>quei <span class=\"_ _4d\"> </span>contenziosi <span class=\"_ _4d\"> </span>il <span class=\"_ _4d\"> </span>cui <span class=\"_ _4d\"> </span>esito <span class=\"_ _4d\"> </span>negat<span class=\"_ _0\"></span>ivo <span class=\"_ _4d\"> </span>\u00e8 <span class=\"_ _b\"> </span>stato <span class=\"_ _4d\"> </span>ritenuto <span class=\"_ _d\"></span>pr<span class=\"_ _0\"></span>obabile <span class=\"_ _d\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>per <span class=\"_ _b\"> </span>il <span class=\"_ _4d\"> </span>quale <span class=\"_ _4d\"> </span>si <span class=\"_ _4d\"> </span>\u00e8<span class=\"_ _2b2\"> </span>ragionevolmente <span class=\"_ _8\"></span>potuto <span class=\"_ _8\"></span>procedere alla<span class=\"_ _1\"></span> s<span class=\"_ _8\"></span>ua quantificaz<span class=\"_ _8\"></span>ione. Per <span class=\"_ _8\"></span>quei giu<span class=\"_ _8\"></span>dizi il <span class=\"_ _8\"></span>cui esito <span class=\"_ _8\"></span>negativo <span class=\"_ _8\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>stato rit<span class=\"_ _1\"></span>enuto<span class=\"_ _2b2\"> </span>soltanto po<span class=\"_ _1\"></span>ssibile, non <span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _1\"></span>\u00e8 proceduto <span class=\"_ _1\"></span>a sp<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>cifici sta<span class=\"_ _1\"></span>nziamenti <span class=\"_ _1\"></span>in accor<span class=\"_ _1\"></span>do con l<span class=\"_ _1\"></span>e norme i<span class=\"_ _8\"></span>n<span class=\"_ _6\"></span> materia <span class=\"_ _8\"></span>di formazione<span class=\"_ _2b2\"> </span>del bilancio.<span class=\"ls6\">  </span>Allo  stato  attuale  non  si <span class=\"_ _4\"> </span>ritiene  che  dalla  definizione  dei  contenziosi  in  essere  possano  emergere  oneri<span class=\"_ _2b2\"> </span>significativi <span class=\"_ _6\"></span>a <span class=\"_ _c\"></span>carico <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>G<span class=\"_ _0\"></span>ruppo, <span class=\"_ _c\"></span>oltr<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>a <span class=\"_ _6\"></span>quanto <span class=\"_ _c\"></span>gi<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _6\"></span>a <span class=\"_ _c\"></span>tale <span class=\"_ _6\"></span>titolo <span class=\"_ _c\"></span>stanzi<span class=\"_ _1\"></span>ato <span class=\"_ _6\"></span>ne<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>f<span class=\"_ _0\"></span>ondi <span class=\"_ _6\"></span>per <span class=\"_ _c\"></span>accanto<span class=\"_ _8\"></span>namenti <span class=\"_ _c\"></span>al <span class=\"_ _6\"></span>31<span class=\"_ _2b2\"> </span>dicembre 2024<span class=\"_ _1\"></span>.<span class=\"_ _2b2\"> </span>Contenzioso ci<span class=\"_ _1\"></span>vile ed amministrat<span class=\"_ _1\"></span>ivo Il contenzioso civile <span class=\"_ _1\"></span>ed amministrativo \u00e8 rif<span class=\"_ _1\"></span>eribile, <span class=\"ff2\">inter alia</span>: i) alle azioni intrap<span class=\"_ _1\"></span>rese con riferimento ai giudizi i<span class=\"_ _8\"></span>n<span class=\"_ _2b2\"> </span>corso <span class=\"_ _6\"></span>nei <span class=\"_ _c\"></span>con<span class=\"_ _8\"></span>f<span class=\"_ _0\"></span>ronti <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>fornitori, <span class=\"_ _c\"></span>soci<span class=\"_ _8\"></span>et\u00e0 <span class=\"_ _c\"></span>di <span class=\"_ _6\"></span>gestione <span class=\"_ _6\"></span>aeroportual<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>e <span class=\"_ _c\"></span>vettori<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>a<span class=\"_ _8\"></span>erei <span class=\"_ _c\"></span>insol<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>enti <span class=\"_ _6\"></span>o <span class=\"_ _c\"></span>in<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>fallimento<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>o <span class=\"_ _6\"></span>in<span class=\"_ _2b2\"> </span>altre <span class=\"_ _8\"></span>procedur<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>concorsuali<span class=\"_ _8\"></span>, <span class=\"_ _8\"></span>verso <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>quali <span class=\"_ _16\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _8\"></span>sorte <span class=\"_ _16\"></span>controversie <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>cr<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>diti <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>n<span class=\"_ _8\"></span>on <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>stato <span class=\"_ _8\"></span>possibil<span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>recuperare<span class=\"_ _2b2\"> </span>sul <span class=\"_ _6\"></span>piano <span class=\"_ _6\"></span>stragiudiziale <span class=\"_ _6\"></span>ed <span class=\"_ _6\"></span>alcuni <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>quali <span class=\"_ _6\"></span>sono <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>tati <span class=\"_ _0\"></span>oggetto <span class=\"_ _c\"></span>di <span class=\"_ _6\"></span>svalutazi<span class=\"_ _1\"></span>one; <span class=\"_ _6\"></span>ii) <span class=\"_ _6\"></span>alle <span class=\"_ _c\"></span>contro<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>ersie <span class=\"_ _6\"></span>riferibili <span class=\"_ _6\"></span>alla<span class=\"_ _2b2\"> </span>resistenza <span class=\"_ _d\"></span>a <span class=\"_ _d\"></span>pretese <span class=\"_ _d\"></span>giudiz<span class=\"_ _8\"></span>iali <span class=\"_ _d\"></span>di <span class=\"_ _4d\"> </span>fornitori <span class=\"_ _d\"></span>o <span class=\"_ _d\"></span>appaltatori <span class=\"_ _c\"></span>e <span class=\"_ _d\"> </span>s<span class=\"_ _0\"></span>ociet\u00e0 <span class=\"_ _d\"></span>cessiona<span class=\"_ _1\"></span>rie <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>crediti <span class=\"_ _d\"></span>che <span class=\"_ _d\"></span>il <span class=\"_ _d\"></span>Gruppo <span class=\"_ _d\"></span>ritiene<span class=\"_ _2b2\"> </span>infondate, ovvero <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>recupero dei <span class=\"_ _0\"></span>maggiori cos<span class=\"_ _0\"></span>ti e/o <span class=\"_ _0\"></span>danni <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>il Gruppo <span class=\"_ _0\"></span>abbia sostenuto per <span class=\"_ _0\"></span>inadempienze di<span class=\"_ _2b2\"> </span>fornitori/appalta<span class=\"_ _8\"></span>tori;<span class=\"ff2\"> </span>iii) a controversie aventi<span class=\"_ _8\"></span> ad oggetto la rivendica d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>i beni di p<span class=\"_ _1\"></span>ropriet\u00e0 d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>lla Capogruppo<span class=\"_ _8\"></span>,<span class=\"_ _0\"></span> la<span class=\"_ _2b2\"> </span>richiesta di <span class=\"_ _0\"></span>danni per <span class=\"_ _0\"></span>mancato godimento dei <span class=\"_ _0\"></span>beni trasferiti <span class=\"_ _0\"></span>nel patrimonio della Societ\u00e0, <span class=\"_ _0\"></span>ovvero la <span class=\"_ _0\"></span>richiesta di<span class=\"_ _2b2\"> </span>pagamento <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>migliorie<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>apportate <span class=\"_ _c\"></span>sui <span class=\"_ _c\"></span>beni; <span class=\"_ _c\"></span>iv) <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>giudizi <span class=\"_ _c\"></span>relativi <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>richiesta <span class=\"_ _c\"></span>danni<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>da <span class=\"_ _c\"></span>sinistri <span class=\"_ _c\"></span>aeronautici,<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>il <span class=\"_ _c\"></span>cui<span class=\"_ _2b2\"> </span>rischio <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>socco<span class=\"_ _8\"></span>mbenza <span class=\"_ _c\"></span>\u00e8 <span class=\"_ _6\"></span>peraltro <span class=\"_ _6\"></span>assunto <span class=\"_ _6\"></span>normalmente <span class=\"_ _6\"></span>dalla <span class=\"_ _6\"></span>compagnia <span class=\"_ _6\"></span>assicurativa <span class=\"_ _c\"></span>della <span class=\"_ _6\"></span>Capogruppo; <span class=\"_ _6\"></span>v) <span class=\"_ _6\"></span>a<span class=\"_ _2b2\"> </span>giudizi <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>lativi <span class=\"_ _0\"></span>all\u2019impugnativa <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>provvedimenti <span class=\"_ _0\"></span>inerenti <span class=\"_ _0\"></span>alla <span class=\"_ _6\"></span>celebrazione <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>procedur<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>di <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>videnza <span class=\"_ _0\"></span>pubblica <span class=\"_ _0\"></span>e<span class=\"_ _2b2\"> </span>l\u2019aggiudicazi<span class=\"_ _1\"></span>one di <span class=\"_ _0\"></span>gare; <span class=\"_ _0\"></span>vi) <span class=\"_ _0\"></span>a giudizi <span class=\"_ _0\"></span>relativi all\u2019accesso agli <span class=\"_ _0\"></span>atti <span class=\"_ _0\"></span>amministrativi inerenti pr<span class=\"_ _0\"></span>ocedur<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>gara; vii) <span class=\"_ _0\"></span>a<span class=\"_ _2b2\"> </span>giudizi <span class=\"_ _8\"></span>relativi <span class=\"_ _8\"></span>all\u2019i<span class=\"ff3\">mpugnat<span class=\"_ _1\"></span>iva <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>materia <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>rumore <span class=\"_ _8\"></span>aeroportuale <span class=\"_ _8\"></span>ed <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>materia <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>ostacoli <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>navigazi<span class=\"_ _8\"></span>one<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>aerea.<span class=\"_ _2b2\"> </span></span>Procedimenti pe<span class=\"_ _1\"></span>nali Risulta <span class=\"_ _8\"></span>definito<span class=\"_ _8\"></span> <span class=\"_ _1\"></span>in <span class=\"_ _8\"></span>secondo<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>grado <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>proc<span class=\"_ _1\"></span>edimento <span class=\"_ _8\"></span>penal<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>instaurato <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>seg<span class=\"_ _8\"></span>uito <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>denuncia <span class=\"_ _8\"></span>querela<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>sporta <span class=\"_ _8\"></span>dall<span class=\"_ _1\"></span>a<span class=\"_ _2b2\"> </span>Capogruppo in relazione a illecita<span class=\"_ _1\"></span> sottrazione di beni e materiali di <span class=\"_ _0\"></span>ENAV in deposito presso magazzi<span class=\"_ _8\"></span>no <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>terzi<span class=\"_ _8\"></span>.<span class=\"_ _2b2\"> </span>Nell\u2019ambito del procedi<span class=\"_ _1\"></span>mento<span class=\"ff3\"> <span class=\"_ _0\"></span>in questione la Societ\u00e0 si \u00e8 costituita parte civile nei confronti di amministratore<span class=\"_ _2b2\"> </span></span>di fatto della <span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>ociet\u00e0 di <span class=\"_ _8\"></span>deposito per il reato <span class=\"_ _1\"></span>di cui all\u2019ar<span class=\"_ _8\"></span>t. 646 Codice Penale ed,<span class=\"_ _8\"></span> in primo grado, il Tribunal<span class=\"_ _8\"></span>e con<span class=\"_ _2b2\"> </span>sentenza <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>16 <span class=\"_ _8\"></span>febbraio <span class=\"_ _8\"></span>20<span class=\"_ _1\"></span>15 <span class=\"_ _8\"></span>ha <span class=\"_ _8\"></span>dichiarato <span class=\"_ _8\"></span>l'imput<span class=\"ff7\">ato <span class=\"_ _8\"></span>colpevole <span class=\"_ _8\"></span>tra <span class=\"_ _8\"></span>l\u2019altro <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>reat<span class=\"_ _8\"></span>o <span class=\"_ _1\"></span>di <span class=\"_ _8\"></span>cui <span class=\"_ _8\"></span>all\u2019art. <span class=\"_ _8\"></span>646 <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>Codice<span class=\"_ _2b2\"> </span></span>Penale <span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>lo <span class=\"_ _0\"></span>ha <span class=\"_ _6\"></span>condannat<span class=\"_ _8\"></span>o, <span class=\"_ _6\"></span>riconoscendo <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>continuazione <span class=\"_ _0\"></span>con <span class=\"_ _6\"></span>altri <span class=\"_ _0\"></span>capi <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>imputazione <span class=\"_ _0\"></span>allo <span class=\"_ _0\"></span>stesso <span class=\"_ _0\"></span>contestati,<span class=\"_ _2b2\"> </span>alla <span class=\"_ _1\"></span>pena final<span class=\"_ _8\"></span>e pari ad <span class=\"_ _8\"></span>anni 6 <span class=\"_ _8\"></span>e mesi 6 <span class=\"_ _8\"></span>di reclusion<span class=\"_ _1\"></span>e ed <span class=\"_ _8\"></span>Euro 3.000 <span class=\"_ _8\"></span>di multa. Il T<span class=\"_ _8\"></span>ribunale ha, altr<span class=\"_ _8\"></span>es\u00ec, disposto <span class=\"_ _8\"></span>una<span class=\"_ _2b2\"> </span>provvisionale <span class=\"_ _8\"></span>imm<span class=\"_ _1\"></span>ediatamente <span class=\"_ _8\"></span>esecuti<span class=\"_ _8\"></span>va, <span class=\"_ _8\"></span>pari <span class=\"_ _8\"></span>a <span class=\"_ _1\"></span>1 <span class=\"_ _8\"></span>milione <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>euro, <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>favore <span class=\"_ _8\"></span>della<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>Capogruppo, <span class=\"_ _8\"></span>rinviando <span class=\"_ _8\"></span>ad <span class=\"_ _8\"></span>alt<span class=\"_ _8\"></span>ra<span class=\"_ _2b2\"> </span>sede <span class=\"_ _1\"></span>per <span class=\"_ _8\"></span>la liquidaz<span class=\"_ _1\"></span>ione <span class=\"_ _8\"></span>del maggi<span class=\"_ _1\"></span>or <span class=\"_ _1\"></span>danno <span class=\"_ _8\"></span>subito da <span class=\"_ _8\"></span>ENAV. <span class=\"_ _8\"></span>Con rife<span class=\"_ _1\"></span>rimento <span class=\"_ _8\"></span>ad un<span class=\"_ _1\"></span>o solo<span class=\"_ _8\"></span> dei <span class=\"_ _8\"></span>capi di <span class=\"_ _8\"></span>impu<span class=\"_ _0\"></span>tazione<span class=\"_ _2b2\"> </span>\u00e8 <span class=\"_ _1\"></span>stata <span class=\"_ _8\"></span>emessa <span class=\"_ _8\"></span>sentenza <span class=\"_ _8\"></span>di non <span class=\"_ _8\"></span>doversi <span class=\"_ _8\"></span>procedere <span class=\"_ _8\"></span>in ra<span class=\"_ _8\"></span>gione dell<span class=\"_ _1\"></span>'intervenuta <span class=\"_ _8\"></span>remission<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>della <span class=\"_ _8\"></span>querela <span class=\"_ _8\"></span>e r<span class=\"_ _1\"></span>elativa<span class=\"_ _2b2\"> </span>accettazione <span class=\"_ _c\"></span>d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>lla <span class=\"_ _c\"></span>st<span class=\"_ _8\"></span>essa. <span class=\"_ _c\"></span>Infine, <span class=\"_ _c\"></span>i<span class=\"_ _8\"></span>n <span class=\"_ _c\"></span>relazione <span class=\"_ _c\"></span>ai <span class=\"_ _6\"></span>residui <span class=\"_ _c\"></span>capi <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>imputazione, <span class=\"_ _c\"></span>l\u2019i<span class=\"_ _8\"></span>mputato <span class=\"_ _c\"></span>\u00e8 <span class=\"_ _c\"></span>stato <span class=\"_ _6\"></span>assolto <span class=\"_ _c\"></span>con <span class=\"_ _c\"></span>l<span class=\"_ _1\"></span>a<span class=\"_ _2b2\"> </span>formula ch<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> \u201cil fatt<span class=\"_ _8\"></span>o<span class=\"_ _0\"></span><span class=\"ff3\"> </span>non su<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>siste\u201d. Il <span class=\"_ _8\"></span>giudizio d\u2019appello<span class=\"_ _8\"></span>, successivamente i<span class=\"_ _8\"></span>ncardinato, si \u00e8 d<span class=\"_ _1\"></span>efinito con <span class=\"_ _1\"></span>sentenza<span class=\"_ _2b2\"> </span>di cond<span class=\"_ _0\"></span>anna dell\u2019imputato e <span class=\"_ _0\"></span>conferma delle <span class=\"_ _0\"></span>statuizioni<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>primo <span class=\"_ _0\"></span>grado <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>parti civili. <span class=\"_ _0\"></span>Risulta <span class=\"_ _6\"></span><span class=\"ff3\">inoltre definito<span class=\"_ _2b2\"> </span></span>con <span class=\"_ _c\"></span>con<span class=\"_ _8\"></span>danna <span class=\"_ _c\"></span>degli <span class=\"_ _6\"></span>imputati<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>il<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>procedimento <span class=\"_ _6\"></span>che<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>att<span class=\"_ _8\"></span>iene <span class=\"_ _c\"></span>al <span class=\"_ _6\"></span>proseguo <span class=\"_ _6\"></span>delle <span class=\"_ _c\"></span>inda<span class=\"_ _1\"></span>gini, <span class=\"_ _6\"></span>gi\u00e0 <span class=\"_ _c\"></span>a <span class=\"_ _6\"></span>suo <span class=\"_ _c\"></span>tempo<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>avviate<span class=\"_ _2b2\"> </span>dalla <span class=\"_ _4d\"> </span>Procura <span class=\"_ _4d\"> </span>della <span class=\"_ _b\"> </span>Repubblica<span class=\"_ _8\"></span> <span class=\"_ _b\"> </span>di <span class=\"_ _b\"> </span>Roma, <span class=\"_ _4d\"> </span>finalizzate <span class=\"_ _4d\"> </span>ad <span class=\"_ _b\"> </span>accertare <span class=\"_ _4d\"> </span>a <span class=\"_ _4d\"> </span>quali <span class=\"_ _4d\"> </span>s<span class=\"_ _0\"></span>oggett<span class=\"_ _1\"></span>i <span class=\"_ _4d\"> </span>sia <span class=\"_ _b\"> </span>stata <span class=\"_ _4d\"> </span>ceduta <span class=\"_ _b\"> </span>la <span class=\"_ _4d\"> </span>merce<span class=\"_ _2b2\"> </span>depositata p<span class=\"_ _1\"></span>resso i magazz<span class=\"_ _1\"></span>ini di t<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rzi risp<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>tto alla cui<span class=\"_ _8\"></span> sottrazione, come sop<span class=\"_ _1\"></span>ra detto, ENAV<span class=\"_ _8\"></span> h<span class=\"_ _0\"></span>a in<span class=\"_ _1\"></span> passato sp<span class=\"_ _8\"></span>orto<span class=\"_ _2b2\"> </span>denuncia-querela.<span class=\"_ _1\"></span> <span class=\"ff7\">Nell\u2019amb<span class=\"_ _8\"></span>ito del predetto proc<span class=\"_ _1\"></span>edimento incardina<span class=\"_ _8\"></span>to per moltepli<span class=\"_ _8\"></span>ci re<span class=\"_ _0\"></span>ati contro<span class=\"_ _8\"></span> il patrimonio,<span class=\"_ _2b2\"> </span></span>nonch\u00e9 <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>associazione <span class=\"_ _0\"></span>a de<span class=\"_ _0\"></span>linquer<span class=\"_ _1\"></span>e, <span class=\"_ _0\"></span>nei <span class=\"_ _0\"></span>confronti <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>diversi <span class=\"_ _0\"></span>imputati, <span class=\"_ _0\"></span>tra <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>anche <span class=\"_ _0\"></span>l\u2019amministrator<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>fatto<span class=\"_ _2b2\"> </span>del<span class=\"ff7\">la societ\u00e0 <span class=\"_ _1\"></span>di deposito, la<span class=\"_ _1\"></span> Societ\u00e0 si <span class=\"_ _8\"></span>\u00e8<span class=\"_ _0\"></span> costituita<span class=\"_ _8\"></span> p<span class=\"_ _0\"></span>arte ci<span class=\"_ _1\"></span>vile all\u2019udienza<span class=\"_ _1\"></span> preliminar<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> all\u2019esito d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>lla quale <span class=\"_ _8\"></span>\u00e8<span class=\"_ _0\"></span> stato<span class=\"_ _2b2\"> </span></span>disposto <span class=\"_ _8\"></span>il rinvio <span class=\"_ _8\"></span>a gi<span class=\"_ _1\"></span>udizio <span class=\"_ _8\"></span>di tutti <span class=\"_ _8\"></span>gli i<span class=\"_ _1\"></span>mputati. <span class=\"_ _8\"></span>Il Tribun<span class=\"_ _8\"></span>ale, a <span class=\"_ _8\"></span>definizione d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>l gi<span class=\"_ _8\"></span>udizio, ha <span class=\"_ _8\"></span>condannato <span class=\"_ _8\"></span>gli imputa<span class=\"_ _8\"></span>ti<span class=\"_ _2b2\"> </span>al <span class=\"_ _0\"></span>risarcimento <span class=\"_ _0\"></span><span class=\"ff7\">danni, <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>favore <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>Societ\u00e0, <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>liquidarsi in <span class=\"_ _6\"></span>separata sede. <span class=\"_ _0\"></span>A <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>eguito de<span class=\"_ _0\"></span>ll\u2019interpo<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>gravame<span class=\"_ _2b2\"> </span></span>avverso <span class=\"_ _8\"></span>la <span class=\"_ _1\"></span>sentenza <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>Tribunale, <span class=\"_ _1\"></span>in <span class=\"_ _8\"></span>data <span class=\"_ _1\"></span>5 <span class=\"_ _1\"></span>luglio <span class=\"_ _8\"></span>2024, <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>Corte<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>di Appell<span class=\"_ _1\"></span>o <span class=\"_ _8\"></span>di Roma <span class=\"_ _8\"></span>ha <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>sentenza <span class=\"_ _8\"></span>confermato<span class=\"_ _2b2\"> </span>le statuizioni ci<span class=\"_ _1\"></span>vili dispost<span class=\"_ _1\"></span>e con la sentenza di primo g<span class=\"_ _8\"></span>rado. In <span class=\"_ _c\"></span>esito <span class=\"_ _d\"></span>ad <span class=\"_ _c\"></span>ordine <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>esibizione <span class=\"_ _c\"></span>documentale <span class=\"_ _c\"></span>del <span class=\"_ _c\"></span>giudice <span class=\"_ _c\"></span>ordinario <span class=\"_ _c\"></span>in <span class=\"_ _c\"></span>data <span class=\"_ _d\"></span>24 <span class=\"_ _c\"></span>novembre <span class=\"_ _c\"></span>2016, <span class=\"_ _c\"></span>la <span class=\"_ _c\"></span>Societ\u00e0 <span class=\"_ _c\"></span>ha<span class=\"_ _2b2\"> </span>prodotto <span class=\"_ _d\"></span>documentazion<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _d\"></span>inerente <span class=\"_ _d\"></span>taluni <span class=\"_ _d\"></span>contratti <span class=\"_ _c\"></span>riferiti <span class=\"_ _d\"></span>alla <span class=\"_ _c\"></span>s<span class=\"_ _0\"></span>ociet\u00e0 <span class=\"_ _d\"></span>controllat<span class=\"_ _8\"></span>a <span class=\"_ _4d\"> </span>Enav <span class=\"_ _d\"></span>North <span class=\"_ _d\"></span>Atlantic<span class=\"_ _0\"></span> <span class=\"_ _d\"></span><span class=\"ls3c\">e <span class=\"_ _d\"></span></span>per<span class=\"_ _2b2\"> </span>quanto consta<span class=\"_ _1\"></span>, il procedimento ris<span class=\"_ _8\"></span>ulta definitivamente archivia<span class=\"_ _1\"></span>to. In <span class=\"_ _4d\"> </span>esito <span class=\"_ _4d\"> </span>ad <span class=\"_ _4d\"> </span>ordine <span class=\"_ _4d\"> </span>di <span class=\"_ _4d\"> </span>esibizione <span class=\"_ _4d\"> </span>documentale, <span class=\"_ _4d\"> </span>in <span class=\"_ _d\"> </span>data <span class=\"_ _4d\"> </span>1<span class=\"_ _0\"></span>3 <span class=\"_ _4d\"> </span>giugno <span class=\"_ _4d\"> </span>2018, <span class=\"_ _4d\"> </span>ENAV <span class=\"_ _4d\"> </span>ha <span class=\"_ _d\"> </span>pr<span class=\"_ _0\"></span>odotto <span class=\"_ _d\"></span>documentazione<span class=\"_ _2b2\"> </span>inerente <span class=\"_ _c\"></span>s<span class=\"_ _1\"></span>elezione <span class=\"_ _c\"></span>di <span class=\"_ _6\"></span>personale <span class=\"_ _c\"></span>av<span class=\"_ _1\"></span>ente <span class=\"_ _c\"></span>rapporto <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>parentela<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>con <span class=\"_ _6\"></span>ex <span class=\"_ _c\"></span>Amministratore <span class=\"_ _6\"></span>U<span class=\"_ _0\"></span>nico <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>lla <span class=\"_ _c\"></span>Soci<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _c\"></span>p<span class=\"_ _1\"></span>er<span class=\"_ _2b2\"> </span>l\u2019assunzione al <span class=\"_ _8\"></span>ru<span class=\"_ _0\"></span>olo di cont<span class=\"_ _1\"></span>rollore del tra<span class=\"_ _1\"></span>ffi<span class=\"ff3\">co aereo, procediment<span class=\"_ _1\"></span>o che, per qua<span class=\"_ _8\"></span>nto consta, ris<span class=\"_ _0\"></span>ulta archivia<span class=\"_ _8\"></span>to. </span>Risultano conclu<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>e le indagi<span class=\"_ _8\"></span>ni con riferimento al proc<span class=\"_ _8\"></span>edimento penale avviato dal<span class=\"_ _8\"></span>la Procura della Repubblica<span class=\"_ _8\"></span> di<span class=\"_ _2b2\"> </span>Firenze <span class=\"_ _c\"></span>affer<span class=\"_ _1\"></span>ente <span class=\"_ _c\"></span>ad <span class=\"_ _c\"></span>ipoti<span class=\"_ _8\"></span>zzato <span class=\"_ _c\"></span>illecito <span class=\"_ _c\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>materia <span class=\"_ _c\"></span>am<span class=\"_ _8\"></span>bientale <span class=\"_ _c\"></span>in <span class=\"_ _c\"></span>relazione <span class=\"_ _c\"></span>a<span class=\"_ _1\"></span>lla <span class=\"_ _c\"></span>f<span class=\"_ _1\"></span>ornitura, <span class=\"_ _c\"></span>da <span class=\"_ _6\"></span>parte <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>soggetto<span class=\"_ _2b2\"> </span>terzo, <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>materiale <span class=\"_ _c\"></span>utilizzato, <span class=\"_ _d\"> </span><span class=\"ff7\">tra <span class=\"_ _d\"></span>l\u2019altro, <span class=\"_ _d\"></span>per <span class=\"_ _c\"></span>l\u2019esecuzione <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>talune <span class=\"_ _c\"></span>opere <span class=\"_ _d\"></span>civili <span class=\"_ _d\"></span>relative <span class=\"_ _c\"></span>anche <span class=\"_ _c\"></span>all\u2019appalto <span class=\"_ _d\"></span>per<span class=\"_ _2b2\"> </span></span>l\u2019ammoderna<span class=\"_ _1\"></span>mento dell\u2019a<span class=\"_ _8\"></span>eroporto di <span class=\"_ _1\"></span>Pisa; nel <span class=\"_ _8\"></span>contesto di <span class=\"_ _1\"></span>tale ap<span class=\"_ _8\"></span>palto, affidato <span class=\"_ _1\"></span>dalla<span class=\"_ _1\"></span> committente <span class=\"_ _1\"></span>Aeronauti<span class=\"_ _8\"></span>ca<span class=\"_ _2b2\"> </span>Militare <span class=\"_ _4\"> </span>al <span class=\"_ _4\"> </span>Raggr<span class=\"_ _1\"></span>uppamento  Temporaneo <span class=\"_ _4\"> </span>di  Imprese <span class=\"_ _4\"> </span>(RTI) <span class=\"_ _4\"> </span>Thales/Techno <span class=\"_ _4\"> </span>Sky, <span class=\"_ _4\"> </span>le  opere <span class=\"_ _4\"> </span>civili <span class=\"_ _4\"> </span>sono  state<span class=\"_ _2b2\"> </span>subappaltate <span class=\"_ _c\"></span>da <span class=\"_ _c\"></span>Techno <span class=\"_ _c\"></span>Sky <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>societ\u00e0 <span class=\"_ _c\"></span>terza <span class=\"_ _c\"></span>che, <span class=\"_ _c\"></span>a <span class=\"_ _d\"></span>sua <span class=\"_ _c\"></span>volta, <span class=\"_ _c\"></span>ha <span class=\"_ _c\"></span>provveduto <span class=\"_ _c\"></span>ad <span class=\"_ _c\"></span>approvvigionar<span class=\"_ _8\"></span>e <span class=\"_ _d\"></span>il <span class=\"_ _c\"></span>materiale<span class=\"_ _2b2\"> </span>attenzionato rifor<span class=\"_ _1\"></span>nendosi da<span class=\"_ _1\"></span> altra societ\u00e0, origi<span class=\"_ _8\"></span>ne<span class=\"_ _0\"></span> del pend<span class=\"_ _1\"></span>ente procedi<span class=\"_ _1\"></span>mento. All\u2019esito <span class=\"_ _8\"></span>dell<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span><span class=\"ff3\">indagini <span class=\"_ _8\"></span>della<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>Procura <span class=\"_ _16\"></span>di <span class=\"_ _8\"></span>Pisa, <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>seg<span class=\"_ _1\"></span>uito <span class=\"_ _8\"></span>del<span class=\"_ _1\"></span>la <span class=\"_ _8\"></span>richiesta <span class=\"_ _8\"></span>di <span class=\"_ _16\"></span>rinvio <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>giudizi<span class=\"_ _1\"></span>o <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>Procurator<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>incaricat<span class=\"_ _8\"></span>o,<span class=\"_ _2b2\"> </span></span>risulta <span class=\"_ _6\"></span>essere <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tato <span class=\"_ _0\"></span>notificato <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>decreto <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>fissazione <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>udienza <span class=\"_ _6\"></span>preliminare <span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>confronti <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>soggetti <span class=\"_ _6\"></span>terzi <span class=\"_ _6\"></span>che<span class=\"_ _2b2\"> </span>vede <span class=\"_ _0\"></span>Te<span class=\"_ _0\"></span>chno <span class=\"_ _0\"></span>Sky <span class=\"_ _6\"></span>individuata<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>tra<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>le <span class=\"_ _6\"></span>persone <span class=\"_ _6\"></span>offese <span class=\"_ _0\"></span>da <span class=\"_ _6\"></span>reato. <span class=\"_ _6\"></span>Il <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>ocediment<span class=\"_ _1\"></span>o <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>questione<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>vede <span class=\"_ _6\"></span>contestati<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>agli<span class=\"_ _2b2\"> </span>imputati <span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>reati <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>associazione <span class=\"_ _0\"></span>per <span class=\"_ _6\"></span>delinquere, <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>ati <span class=\"_ _0\"></span>relativi <span class=\"_ _0\"></span>al <span class=\"_ _6\"></span>traffico <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>rifiuti <span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>inquinamento <span class=\"_ _6\"></span>ambienta<span class=\"_ _8\"></span>le<span class=\"_ _0\"></span>,<span class=\"_ _2b2\"> </span>reati <span class=\"_ _4d\"> </span>contro <span class=\"_ _b\"> </span>la <span class=\"_ _4d\"> </span>pubblica <span class=\"_ _4d\"> </span>amministrazione <span class=\"_ _4d\"> </span>e <span class=\"_ _b\"> </span>reati <span class=\"_ _4d\"> </span>di <span class=\"_ _b\"> </span>truffa <span class=\"_ _4d\"> </span>in  dan<span class=\"_ _8\"></span>no <span class=\"_ _b\"> </span>dei <span class=\"_ _b\"> </span>diversi <span class=\"_ _4d\"> </span>soggetti <span class=\"_ _b\"> </span>coinvolti. <span class=\"_ _b\"> </span>Al <span class=\"_ _4d\"> </span>fine <span class=\"_ _b\"> </span>di<span class=\"_ _2b2\"> </span>richiedere <span class=\"_ _6\"></span>il <span class=\"_ _0\"></span>ris<span class=\"_ _0\"></span>arcimento <span class=\"_ _0\"></span>dei <span class=\"_ _6\"></span>danni, <span class=\"_ _6\"></span>Techno <span class=\"_ _6\"></span>Sky <span class=\"_ _0\"></span>si <span class=\"_ _6\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>costituita<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>parte <span class=\"_ _6\"></span>civile <span class=\"_ _6\"></span>alla <span class=\"_ _0\"></span>prima <span class=\"_ _6\"></span>udienza <span class=\"_ _6\"></span>preliminare <span class=\"_ _0\"></span>ed <span class=\"_ _6\"></span>il<span class=\"_ _2b2\"> </span>procedimento \u00e8 anco<span class=\"_ _8\"></span>ra pendente innanzi al GU<span class=\"_ _8\"></span>P.<span class=\"_ _2b2\"> </span>A <span class=\"_ _0\"></span>seguito <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>sinistro <span class=\"_ _0\"></span>occorso <span class=\"_ _0\"></span>presso l\u2019Aeroporto <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>Ciampino, <span class=\"_ _0\"></span>quando un <span class=\"_ _0\"></span>cittadino <span class=\"_ _0\"></span>straniero s<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>introduceva,<span class=\"_ _8\"></span> <span class=\"_ _6\"></span>in<span class=\"_ _2b2\"> </span>data <span class=\"_ _8\"></span>5 <span class=\"_ _8\"></span>febbraio <span class=\"_ _8\"></span>2025, <span class=\"_ _8\"></span>nei <span class=\"_ _8\"></span>locali <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>Torre <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>ENAV, <span class=\"_ _8\"></span>attuando <span class=\"_ _8\"></span>una <span class=\"_ _8\"></span>serie <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>gravi <span class=\"_ _8\"></span>condotte <span class=\"_ _8\"></span>illecite <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>danno <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>ENAV<span class=\"_ _2b2\"> </span>e della controll<span class=\"_ _1\"></span>ata Techno Sky<span class=\"_ _1\"></span>, la Societ\u00e0 ha pr<span class=\"_ _8\"></span>ovveduto a sporgere atto di d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nunci<span class=\"_ _1\"></span>a querela.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-651": {
   "value": "Rischio di credito <span class=\"_ _1\"></span> Il <span class=\"_ _d\"></span>Gruppo <span class=\"_ _d\"></span>\u00e8 <span class=\"_ _4d\"> </span>esposto <span class=\"_ _d\"></span>al <span class=\"_ _d\"></span>rischio <span class=\"_ _d\"></span>di <span class=\"_ _4d\"> </span>credito <span class=\"_ _d\"></span>che <span class=\"_ _d\"></span>si <span class=\"_ _d\"> </span>sostanzia <span class=\"_ _d\"></span>nel <span class=\"_ _d\"></span>rischio <span class=\"_ _4d\"> </span>che <span class=\"_ _d\"></span>una <span class=\"_ _d\"> </span>o <span class=\"_ _4d\"> </span>pi\u00f9 <span class=\"_ _d\"> </span>controparti <span class=\"_ _d\"></span>commerciali<span class=\"_ _2b2\"> </span> possano divenire incapaci di soddisfare del tutto o in parte le proprie obbligazioni di pagamento. T<span class=\"_ _0\"></span>ale rischio si<span class=\"_ _2b2\"> </span> manifesta  principalmente  in <span class=\"_ _4\"> </span>relazione <span class=\"_ _4\"> </span>ai <span class=\"_ _4\"> </span>crediti  commerciali <span class=\"_ _4\"> </span>correnti<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>relativi<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>alle <span class=\"_ _4\"> </span>attivit\u00e0  operative,  e <span class=\"_ _4\"> </span>in<span class=\"_ _2b2\"> </span> particolare <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>connessione <span class=\"_ _0\"></span>sia <span class=\"_ _6\"></span>ai <span class=\"_ _0\"></span>crediti <span class=\"_ _0\"></span>derivanti <span class=\"_ _0\"></span>dalle <span class=\"_ _6\"></span>attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ul <span class=\"_ _0\"></span>mercato <span class=\"_ _0\"></span>non <span class=\"_ _6\"></span>regolamentato <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span>servizi <span class=\"_ _0\"></span>di<span class=\"_ _2b2\"> </span> Rotta <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>servizi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>Terminale, <span class=\"_ _0\"></span>che rappresentano <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>maggiore es<span class=\"_ _0\"></span>posizione <span class=\"_ _0\"></span>in bilancio. <span class=\"_ _0\"></span>Tali <span class=\"_ _0\"></span>somme s<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>riferiscon<span class=\"_ _8\"></span>o<span class=\"_ _2b2\"> </span> essenzialmente <span class=\"_ _6\"></span>ai <span class=\"_ _c\"></span>cr<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>diti <span class=\"_ _6\"></span>maturati <span class=\"_ _c\"></span>nei <span class=\"_ _6\"></span>confronti <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>Eurocontrol. <span class=\"_ _6\"></span>In <span class=\"_ _c\"></span>tal<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>co<span class=\"_ _8\"></span>ntesto, <span class=\"_ _c\"></span>la <span class=\"_ _6\"></span>misurazione <span class=\"_ _6\"></span>del <span class=\"_ _c\"></span>rischi<span class=\"_ _8\"></span>o <span class=\"_ _c\"></span>di<span class=\"_ _2b2\"> </span> credito <span class=\"_ _c\"></span>nei <span class=\"_ _c\"></span>confronti <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>Eu<span class=\"_ _1\"></span>rocontrol <span class=\"_ _c\"></span>\u00e8 <span class=\"_ _c\"></span>direttam<span class=\"_ _1\"></span>ente <span class=\"_ _c\"></span>correlata<span class=\"_ _8\"></span> <span class=\"_ _d\"></span>ai <span class=\"_ _c\"></span>profili <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>rischiosit\u00e0<span class=\"_ _8\"></span> <span class=\"_ _d\"></span>associ<span class=\"_ _0\"></span>ati <span class=\"_ _c\"></span>al <span class=\"_ _c\"></span>settore <span class=\"_ _c\"></span>delle<span class=\"_ _2b2\"> </span><span class=\"_ _8\"></span> compagnie <span class=\"_ _4d\"> </span>aeree. <span class=\"_ _b\"> </span>Nello <span class=\"_ _b\"> </span>specifico, <span class=\"_ _4d\"> </span>Eurocontrol <span class=\"_ _4d\"> </span>non <span class=\"_ _b\"> </span>assume <span class=\"_ _b\"> </span>alcun <span class=\"_ _b\"> </span>rischio <span class=\"_ _4d\"> </span>di <span class=\"_ _7\"> </span>credito <span class=\"_ _4d\"> </span>a <span class=\"_ _b\"> </span>fronte <span class=\"_ _b\"> </span>dell\u2019eventu<span class=\"_ _8\"></span>ale<span class=\"_ _2b2\"> </span><span class=\"_ _0\"></span> insolvenza <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span>i v<span class=\"_ _1\"></span>ettori e <span class=\"_ _1\"></span>salda <span class=\"_ _8\"></span>le<span class=\"_ _0\"></span> propri<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> passi<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>it\u00e0 v<span class=\"_ _1\"></span>erso la<span class=\"_ _1\"></span> Capogruppo <span class=\"_ _8\"></span>solo a seg<span class=\"_ _1\"></span>uito dell\u2019av<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>enuto inca<span class=\"_ _8\"></span>sso delle<span class=\"_ _2b2\"> </span> rispettive somme dalle compagnie <span class=\"_ _0\"></span>aeree. Eurocontrol invece si attiva direttamente per il <span class=\"_ _0\"></span>recupero degli stessi,<span class=\"_ _2b2\"> </span> avviando <span class=\"_ _d\"></span>anche <span class=\"_ _d\"></span>le <span class=\"_ _4d\"> </span>relative <span class=\"_ _d\"></span>azioni <span class=\"_ _d\"> </span>giudiziali <span class=\"_ _d\"></span>ove <span class=\"_ _4d\"> </span>necessario, <span class=\"_ _d\"></span>per <span class=\"_ _4d\"> </span>i <span class=\"_ _4d\"> </span>crediti <span class=\"_ _d\"></span>di <span class=\"_ _d\"> </span>ro<span class=\"_ _0\"></span>tta <span class=\"_ _d\"></span>ed <span class=\"_ _d\"></span>in <span class=\"_ _4d\"> </span>collaborazione <span class=\"_ _d\"></span>con <span class=\"_ _4d\"> </span>la<span class=\"_ _2b2\"> </span> Capogruppo per il<span class=\"_ _1\"></span> recupero dei c<span class=\"_ _8\"></span>rediti di terminale.<span class=\"_ _2b2\"> </span> A <span class=\"_ _6\"></span>fronte <span class=\"_ _6\"></span>del <span class=\"_ _c\"></span>ri<span class=\"_ _8\"></span>schio <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>inad<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>mpienza <span class=\"_ _6\"></span>da <span class=\"_ _6\"></span>parte <span class=\"_ _6\"></span>dei <span class=\"_ _6\"></span>debitori <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>Gruppo <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _c\"></span>i<span class=\"_ _1\"></span>scritto <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>bilancio <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>apposito <span class=\"_ _6\"></span>fondo<span class=\"_ _2b2\"> </span> svalutazione<span class=\"_ _1\"></span>  (E<span class=\"_ _1\"></span>xpected <span class=\"_ _7\"> </span>Credit <span class=\"_ _b\"> </span>L<span class=\"_ _0\"></span>oss) <span class=\"_ _b\"> </span>determinato <span class=\"_ _7\"> </span>in <span class=\"_ _7\"> </span>conformit\u00e0 <span class=\"_ _7\"> </span>al <span class=\"_ _7\"> </span>principio <span class=\"_ _7\"> </span>IFRS <span class=\"_ _7\"> </span>9 <span class=\"_ _7\"> </span>ed  oggett<span class=\"_ _1\"></span>o <span class=\"_ _7\"> </span>di <span class=\"_ _7\"> </span>specifico<span class=\"_ _2b2\"> </span> aggiornamento <span class=\"_ _8\"></span>nel <span class=\"_ _8\"></span>corso <span class=\"_ _8\"></span>dell\u2019esercizio <span class=\"_ _8\"></span><span class=\"ff3\">e ba<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>ato <span class=\"_ _8\"></span>sul <span class=\"_ _8\"></span>deterioramento <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>merito <span class=\"_ _8\"></span>creditizio <span class=\"_ _8\"></span>di un <span class=\"_ _8\"></span>paniere <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>societ\u00e0<span class=\"_ _2b2\"> </span></span><span class=\"ff3\"> </span>rappresentati<span class=\"_ _1\"></span>ve del settore del t<span class=\"_ _8\"></span>rasporto aereo.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-652": {
   "value": "Rischio di liquidit<span class=\"_ _1\"></span>\u00e0 Il rischio di liquidit\u00e0<span class=\"_ _1\"></span> rappresenta il rischio c<span class=\"_ _8\"></span>he<span class=\"_ _0\"></span> il Gruppo, pu<span class=\"_ _1\"></span>r essendo solvibil<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>, possa trovarsi nell<span class=\"_ _1\"></span>e condizioni di<span class=\"_ _2b2\"> </span>non  poter <span class=\"_ _4\"> </span>far  fronte <span class=\"_ _4\"> </span>tempe<span class=\"_ _1\"></span>stivamente  agli <span class=\"_ _4\"> </span>impeg<span class=\"_ _8\"></span>ni <span class=\"_ _4\"> </span>associati  alle <span class=\"_ _4\"> </span>proprie  passivit\u00e0  finanziarie,  previsti  o<span class=\"_ _2b2\"> </span>imprevisti, per dif<span class=\"_ _8\"></span>f<span class=\"_ _0\"></span>icolt\u00e0 nel reperire riso<span class=\"_ _8\"></span>rse<span class=\"_ _0\"></span> finanziarie<span class=\"_ _8\"></span>, o che<span class=\"_ _0\"></span> sia in grado di farlo s<span class=\"_ _1\"></span>olo a condizioni economic<span class=\"_ _1\"></span>he<span class=\"_ _2b2\"> </span>sfavorevoli a causa di <span class=\"_ _0\"></span>fattori legati alla percezione della propria rischiosit\u00e0 da parte de<span class=\"_ _0\"></span>l mercato, o di <span class=\"_ _0\"></span>situazioni<span class=\"_ _2b2\"> </span>di <span class=\"_ _0\"></span>crisi <span class=\"_ _0\"></span>sistemica quali, <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>titolo <span class=\"_ _0\"></span>esemplificati<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>esaustivo, <span class=\"_ _0\"></span><span class=\"ff2\">credit c<span class=\"_ _0\"></span>runch </span>e <span class=\"_ _6\"></span>crisi del <span class=\"_ _0\"></span>debito <span class=\"_ _0\"></span>sovrano, ovvero<span class=\"_ _2b2\"> </span>risulti inadempie<span class=\"_ _8\"></span>nte<span class=\"_ _0\"></span> agli impegni<span class=\"_ _8\"></span> (<span class=\"ff2\">c<span class=\"_ _0\"></span>ovenant</span>) assu<span class=\"_ _8\"></span>nti in alcuni contratti di finanzi<span class=\"_ _8\"></span>amento.  La <span class=\"_ _8\"></span>liquidit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>del <span class=\"_ _16\"></span>Gruppo, <span class=\"_ _8\"></span>pur <span class=\"_ _8\"></span>i<span class=\"_ _8\"></span>n <span class=\"_ _8\"></span>assenza <span class=\"_ _8\"></span>di <span class=\"_ _16\"></span>un<span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>t<span class=\"_ _1\"></span>esoreria <span class=\"_ _8\"></span>central<span class=\"_ _1\"></span>izzata <span class=\"_ _16\"></span>(<span class=\"_ _0\"></span>cd. <span class=\"_ _8\"></span><span class=\"ff2\">cash <span class=\"_ _8\"></span>pooli<span class=\"_ _1\"></span>ng<span class=\"ff3\">), <span class=\"_ _8\"></span>viene <span class=\"_ _16\"></span>gestita <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>monit<span class=\"_ _1\"></span>orata<span class=\"_ _2b2\"> </span></span></span>dalla <span class=\"_ _8\"></span>Capogruppo <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>livello <span class=\"_ _16\"></span>sostanzialmente <span class=\"_ _8\"></span>accentrato <span class=\"_ _16\"></span>al <span class=\"_ _8\"></span>f<span class=\"_ _0\"></span>ine <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>ottimizzar<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>complessiva <span class=\"_ _8\"></span>disponi<span class=\"_ _1\"></span>bilit\u00e0 <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>risorse<span class=\"_ _2b2\"> </span>finanziarie, sv<span class=\"_ _1\"></span>olgendo un\u2019att<span class=\"_ _1\"></span>ivit\u00e0 di direzion<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> e di coordina<span class=\"_ _8\"></span>mento per le altre societ\u00e0 d<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>l Gruppo. Al <span class=\"_ _0\"></span>31 <span class=\"_ _6\"></span>dicembre <span class=\"_ _0\"></span>2024 <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>ha <span class=\"_ _6\"></span>disponibilit\u00e0<span class=\"_ _8\"></span> <span class=\"_ _6\"></span>liquide <span class=\"_ _0\"></span>per <span class=\"_ _6\"></span>361,3 <span class=\"_ _0\"></span>milioni <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>euro <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>dispone <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>linee <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>credito <span class=\"_ _0\"></span>a<span class=\"_ _2b2\"> </span>breve <span class=\"_ _c\"></span>termine <span class=\"_ _c\"></span>non <span class=\"_ _c\"></span>utilizzate <span class=\"_ _c\"></span>per <span class=\"_ _d\"></span>un <span class=\"_ _c\"></span>ammontare <span class=\"_ _c\"></span>totale <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>203 <span class=\"_ _d\"></span>milioni <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>euro. <span class=\"_ _d\"></span>Si <span class=\"_ _c\"></span>tratta <span class=\"_ _c\"></span>di: <span class=\"_ _c\"></span>i) <span class=\"_ _d\"></span>linee <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>credito<span class=\"_ _2b2\"> </span>uncommitted,<span class=\"ff3\"> <span class=\"_ _c\"></span>soggette <span class=\"_ _d\"></span>a <span class=\"_ _c\"></span>revoca, <span class=\"_ _d\"></span>per <span class=\"_ _d\"></span><span class=\"lsa\">53</span> <span class=\"_ _d\"></span>milioni <span class=\"_ _d\"></span>di <span class=\"_ _c\"></span>euro, <span class=\"_ _d\"></span>che <span class=\"_ _d\"></span>non <span class=\"_ _d\"></span>prevedono <span class=\"_ _c\"></span>il <span class=\"_ _d\"></span>rispetto <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>covenant <span class=\"_ _c\"></span>n\u00e9 <span class=\"_ _d\"></span>altri<span class=\"_ _2b2\"> </span></span>impegni <span class=\"_ _c\"></span>contrat<span class=\"_ _1\"></span>tuali, <span class=\"_ _c\"></span>di <span class=\"_ _6\"></span>cui <span class=\"_ _c\"></span>1 <span class=\"_ _c\"></span>milione <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>euro <span class=\"_ _c\"></span>nella <span class=\"_ _6\"></span>f<span class=\"_ _0\"></span>orma <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>scoperti <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>conto <span class=\"_ _6\"></span>corrente, <span class=\"_ _c\"></span>3<span class=\"_ _0\"></span>7 <span class=\"_ _c\"></span>milioni <span class=\"_ _c\"></span>di <span class=\"_ _6\"></span>euro <span class=\"_ _c\"></span>di<span class=\"_ _2b2\"> </span>anticipi finanziari utilizza<span class=\"_ _1\"></span>bili senza alcun vincolo <span class=\"_ _0\"></span>di destinazi<span class=\"_ _1\"></span>one e <span class=\"_ _0\"></span>15 milioni di euro per <span class=\"_ _0\"></span>anticipi export; ii) linee<span class=\"_ _2b2\"> </span>di credito <span class=\"ff2\">committed<span class=\"_ _8\"></span> <span class=\"_ _0\"></span><span class=\"ff3\">per un impo<span class=\"_ _8\"></span>rto complessivo di 1<span class=\"_ _1\"></span>50 milioni di eu<span class=\"_ _1\"></span>ro con scad<span class=\"_ _1\"></span>enza a marzo 202<span class=\"_ _8\"></span>6<span class=\"_ _0\"></span>. </span></span>Nel <span class=\"_ _6\"></span>lungo <span class=\"_ _0\"></span>periodo, <span class=\"_ _6\"></span>il <span class=\"_ _0\"></span>rischio <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>liquidit\u00e0 \u00e8 <span class=\"_ _6\"></span>mitigato <span class=\"_ _6\"></span>attraverso <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>trategia <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>gestione de<span class=\"_ _0\"></span>ll\u2019indebita<span class=\"_ _8\"></span>mento <span class=\"_ _6\"></span>che<span class=\"_ _2b2\"> </span>prevede una <span class=\"_ _0\"></span>struttura <span class=\"_ _0\"></span>diversificata delle <span class=\"_ _0\"></span>fonti <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>finanziamento<span class=\"_ _1\"></span>, <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>termini <span class=\"_ _0\"></span>sia <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>natura <span class=\"_ _0\"></span>degli <span class=\"_ _0\"></span>affidament<span class=\"_ _8\"></span>i <span class=\"_ _6\"></span>sia di<span class=\"_ _2b2\"> </span>controparti, <span class=\"_ _6\"></span>cui <span class=\"_ _6\"></span>ricorrere <span class=\"_ _6\"></span>per <span class=\"_ _6\"></span>la <span class=\"_ _c\"></span>co<span class=\"_ _8\"></span>pertura <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>propri <span class=\"_ _6\"></span>fabbisogni <span class=\"_ _0\"></span>finanziari <span class=\"_ _6\"></span>ed <span class=\"_ _6\"></span>un <span class=\"_ _c\"></span>pro<span class=\"_ _1\"></span>filo <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span><span class=\"ff2\">maturity</span> <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>debito<span class=\"_ _2b2\"> </span>equilibrato. Nel ris<span class=\"_ _1\"></span>petto <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span>gli <span class=\"_ _1\"></span>indirizzi g<span class=\"_ _8\"></span>enerali fissati<span class=\"_ _8\"></span> dal vertic<span class=\"_ _8\"></span>e e dal<span class=\"_ _8\"></span>la Policy appr<span class=\"_ _8\"></span>ov<span class=\"_ _0\"></span>ata <span class=\"_ _8\"></span>dal Consigli<span class=\"_ _1\"></span>o di Amministraz<span class=\"_ _1\"></span>ione, <span class=\"_ _8\"></span>la<span class=\"_ _2b2\"> </span>struttura <span class=\"_ _c\"></span>Finance <span class=\"_ _c\"></span>della<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>Capogruppo, <span class=\"_ _c\"></span>definisc<span class=\"_ _1\"></span>e <span class=\"_ _c\"></span>la <span class=\"_ _c\"></span>struttura <span class=\"_ _c\"></span>finanziaria <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>br<span class=\"_ _1\"></span>eve <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>medio<span class=\"_ _0\"></span>-lungo <span class=\"_ _c\"></span>periodo <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>la<span class=\"_ _2b2\"> </span>gestione <span class=\"_ _6\"></span>dei <span class=\"_ _c\"></span>relati<span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>flussi <span class=\"_ _c\"></span>fi<span class=\"_ _1\"></span>nanziari. <span class=\"_ _6\"></span>Le <span class=\"_ _c\"></span>scelt<span class=\"_ _1\"></span>e <span class=\"_ _c\"></span>sono <span class=\"_ _6\"></span>principalmente <span class=\"_ _6\"></span>orientate <span class=\"_ _6\"></span>a: <span class=\"_ _c\"></span>i) <span class=\"_ _6\"></span>garantire <span class=\"_ _6\"></span>risorse <span class=\"_ _c\"></span>finanzia<span class=\"_ _8\"></span>rie<span class=\"_ _2b2\"> </span>disponibili <span class=\"_ _8\"></span>ade<span class=\"_ _0\"></span>guate <span class=\"_ _8\"></span>per gli <span class=\"_ _8\"></span>impegni operati<span class=\"_ _1\"></span>vi di <span class=\"_ _8\"></span>breve termine <span class=\"_ _8\"></span>previsti, siste<span class=\"_ _8\"></span>maticamente monit<span class=\"_ _1\"></span>orati att<span class=\"_ _1\"></span>raverso<span class=\"_ _2b2\"> </span>l\u2019attivit\u00e0 <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>pianificazione <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>tesor<span class=\"_ _1\"></span>eria; <span class=\"_ _c\"></span>i<span class=\"_ _1\"></span>i) <span class=\"_ _6\"></span>mante<span class=\"ff3\">nere <span class=\"_ _c\"></span>un <span class=\"_ _6\"></span><span class=\"ff2\">liquidity <span class=\"_ _6\"></span>buffer <span class=\"_ _6\"></span></span>pr<span class=\"_ _0\"></span>udenzial<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>sufficiente <span class=\"_ _6\"></span>a <span class=\"_ _c\"></span>far <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>ronte <span class=\"_ _6\"></span>ad<span class=\"_ _2b2\"> </span></span>eventuali <span class=\"_ _d\"></span>impegni <span class=\"_ _d\"></span>inattesi; <span class=\"_ _d\"></span>iii) <span class=\"_ _d\"> </span>garantire <span class=\"_ _4d\"> </span>un <span class=\"_ _d\"></span>livello <span class=\"_ _4d\"> </span>minimo <span class=\"_ _d\"></span>della <span class=\"_ _d\"></span>riserva <span class=\"_ _d\"></span>di <span class=\"_ _4d\"> </span>liquidit\u00e0 <span class=\"_ _d\"></span>per <span class=\"_ _4d\"> </span>assicurare <span class=\"_ _d\"></span>l\u2019integrale<span class=\"_ _2b2\"> </span>copertura <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>debito <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>breve <span class=\"_ _8\"></span>termin<span class=\"_ _1\"></span>e <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>copertura <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>debito <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>medio <span class=\"_ _8\"></span><span class=\"ff7\">\u2013<span class=\"ff3\">lungo <span class=\"_ _8\"></span>termine <span class=\"_ _8\"></span>scadent<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>orizzonte<span class=\"_ _2b2\"> </span></span></span>temporale <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>24 <span class=\"_ _c\"></span>m<span class=\"_ _1\"></span>esi, <span class=\"_ _c\"></span>anche <span class=\"_ _c\"></span>nel <span class=\"_ _c\"></span>ca<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>o <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>restrizioni <span class=\"_ _c\"></span>al<span class=\"_ _1\"></span>l\u2019acceso <span class=\"_ _c\"></span>al <span class=\"_ _c\"></span>credito; <span class=\"_ _c\"></span>iv<span class=\"_ _8\"></span>)<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>assicurar<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>un <span class=\"_ _c\"></span>adeguato <span class=\"_ _c\"></span>liv<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>llo <span class=\"_ _c\"></span>di<span class=\"_ _2b2\"> </span>elasticit\u00e0 <span class=\"_ _8\"></span>per i <span class=\"_ _8\"></span>programmi <span class=\"_ _8\"></span>di svilu<span class=\"_ _8\"></span>ppo a <span class=\"_ _8\"></span>medio lungo <span class=\"_ _8\"></span>termine <span class=\"_ _8\"></span>del Gruppo<span class=\"_ _8\"></span>,<span class=\"_ _0\"></span> r<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>lativi <span class=\"_ _8\"></span>ai <span class=\"_ _1\"></span>contratti <span class=\"_ _8\"></span>di investim<span class=\"_ _8\"></span>e<span class=\"_ _6\"></span>nto <span class=\"_ _8\"></span>per<span class=\"_ _2b2\"> </span>la modernizzazion<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> tecnologi<span class=\"_ _8\"></span>ca e<span class=\"_ _0\"></span>d infrastrutt<span class=\"_ _8\"></span>urale degli impianti di assist<span class=\"_ _8\"></span>enza al volo.  L\u2019esposizione f<span class=\"_ _0\"></span>inanziaria <span class=\"_ _0\"></span>lorda <span class=\"_ _0\"></span>del <span class=\"_ _6\"></span>Gruppo, <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>data <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>31 <span class=\"_ _0\"></span>dicembre <span class=\"_ _6\"></span>202<span class=\"_ _0\"></span><span class=\"ff3\">4, <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _6\"></span>pari <span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>5<span class=\"lsa\">86</span>,2 <span class=\"_ _0\"></span>milioni <span class=\"_ _6\"></span>di <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>uro <span class=\"_ _0\"></span>ed <span class=\"_ _0\"></span>\u00e8<span class=\"_ _2b2\"> </span></span>rappresentata<span class=\"_ _1\"></span> dal<span class=\"_ _1\"></span>l\u2019indebita<span class=\"_ _1\"></span>mento <span class=\"_ _8\"></span>ne<span class=\"_ _0\"></span>i <span class=\"_ _8\"></span>confronti d<span class=\"_ _8\"></span>el sist<span class=\"_ _1\"></span>ema <span class=\"_ _8\"></span>bancario per<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>finanziamenti a<span class=\"_ _8\"></span> medio <span class=\"_ _8\"></span>e lu<span class=\"_ _8\"></span>ngo termin<span class=\"_ _8\"></span>e<span class=\"_ _2b2\"> </span>di cui 19 milioni di <span class=\"_ _8\"></span>euro esigibili entro i dodici<span class=\"_ _8\"></span> mes<span class=\"_ _0\"></span>i. <div class=\"c w2 h0 gs38\"><div class=\"t m0 x3 h4 y4 ff3 fs1 fc0 sc0 ls0 ws0\">Nella <span class=\"_ _6\"></span>tabella<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>seguente <span class=\"_ _0\"></span>viene <span class=\"_ _6\"></span>riportata <span class=\"_ _0\"></span>la <span class=\"_ _6\"></span>scadenza <span class=\"_ _0\"></span>dei <span class=\"_ _6\"></span>finanziamenti <span class=\"_ _0\"></span>bancari <span class=\"_ _6\"></span>a <span class=\"_ _0\"></span>medio <span class=\"_ _6\"></span>lungo <span class=\"_ _6\"></span>termine <span class=\"_ _0\"></span>esposti <span class=\"_ _6\"></span>al<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y5 ff3 fs1 fc0 sc0 ls0 ws0\">valore nominale<span class=\"_ _1\"></span>, senza considerar<span class=\"_ _8\"></span>e gli effetti del costo ammo<span class=\"_ _8\"></span>rtizzato: <span class=\"_ _0\"></span> </div><div class=\"t m0 x3 h4 y1e ff3 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x86 h4 y166c ff3 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 h4 y27 ff3 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 h4 y166d ff3 fs1 fc0 sc0 ls0 ws0\">I <span class=\"_ _1\"></span>contratti <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>finanziamento <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>cui sopra <span class=\"_ _8\"></span>prevedono <span class=\"_ _8\"></span>impegni <span class=\"_ _8\"></span>generali <span class=\"_ _8\"></span>e <span class=\"ff2\">coven<span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>nt <span class=\"_ _8\"></span><span class=\"ff3\">per l<span class=\"_ _1\"></span>a <span class=\"_ _8\"></span>Capogruppo <span class=\"_ _8\"></span>di conte<span class=\"_ _8\"></span>nu<span class=\"_ _0\"></span>to<span class=\"_ _2b2\"> </span></span></span><span class=\"ff2\"><span class=\"ff3\"><span class=\"_ _1\"></span> </span></span></div><div class=\"t m0 x3 h4 y4a8 ff3 fs1 fc0 sc0 ls0 ws0\">anche <span class=\"_ _6\"></span>negativo, <span class=\"_ _6\"></span>che, <span class=\"_ _6\"></span>per <span class=\"_ _6\"></span>quanto <span class=\"_ _c\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _6\"></span>linea <span class=\"_ _6\"></span>con <span class=\"_ _c\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>prassi <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>m<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rcato <span class=\"_ _6\"></span>per <span class=\"_ _c\"></span>c<span class=\"_ _8\"></span>ontratti <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>finanziamento <span class=\"_ _6\"></span>di <span class=\"_ _c\"></span>i<span class=\"_ _8\"></span>mp<span class=\"_ _0\"></span>orto <span class=\"_ _0\"></span>e<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y107 ff7 fs1 fc0 sc0 ls0 ws0\">natura <span class=\"_ _6\"></span>assimilabil<span class=\"_ _8\"></span>i, <span class=\"_ _6\"></span>potrebbero <span class=\"_ _0\"></span>limitarne <span class=\"_ _6\"></span>l\u2019operativit\u00e0.<span class=\"_ _8\"></span> <span class=\"_ _c\"></span>I<span class=\"_ _1\"></span>n <span class=\"_ _6\"></span>particolare, <span class=\"_ _0\"></span>tali <span class=\"_ _6\"></span>contratti <span class=\"_ _0\"></span>prevedono <span class=\"_ _6\"></span>alcune <span class=\"_ _0\"></span>ipotesi <span class=\"_ _6\"></span>di<span class=\"_ _2b2\"> </span><span class=\"_ _0\"></span><span class=\"ff3\"> </span></div><div class=\"t m0 x3 h4 y4a9 ff3 fs1 fc0 sc0 ls0 ws0\">rimborso <span class=\"_ _8\"></span>anticipato<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>erificarsi <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>determinati<span class=\"_ _8\"></span> eventi<span class=\"_ _8\"></span> di<span class=\"_ _8\"></span> inadempi<span class=\"_ _8\"></span>mento <span class=\"_ _1\"></span>(<span class=\"ff2\">Events <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>default<span class=\"ff3\">) a<span class=\"_ _1\"></span>l <span class=\"_ _8\"></span>ricorrere <span class=\"_ _8\"></span>dei <span class=\"_ _8\"></span>quali<span class=\"_ _2b2\"> </span></span></span><span class=\"ff2\"><span class=\"ff3\"> </span></span></div><div class=\"t m0 x3 h4 y853 ff3 fs1 fc0 sc0 ls0 ws0\">la <span class=\"_ _42\"> </span>Capogruppo <span class=\"_ _43\"> </span>potrebbe <span class=\"_ _42\"> </span>essere <span class=\"_ _43\"> </span>obbligata<span class=\"_ _1\"></span> <span class=\"_ _43\"> </span>a <span class=\"_ _43\"> </span>rimborsare <span class=\"_ _42\"> </span>integ<span class=\"_ _0\"></span>ralmente <span class=\"_ _42\"> </span>e <span class=\"_ _43\"> </span>immediatament<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _43\"> </span>i <span class=\"_ _42\"> </span>relativi<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y854 ff3 fs1 fc0 sc0 ls0 ws0\">finanziamenti.<span class=\"_ _1\"></span>  </div><div class=\"t m0 x3 h4 y795 ff3 fs1 fc0 sc0 ls0 ws0\">In particolare, si<span class=\"_ _1\"></span> evidenzia <span class=\"_ _1\"></span>quanto segue:  </div><div class=\"t m0 x3 h12 y3be ff9 fs1 fc0 sc0 ls0 ws0\">\u2713<span class=\"ffa\"> <span class=\"_ _14\"> </span><span class=\"ff3\">i <span class=\"_ _e\"> </span>contratti <span class=\"_ _e\"> </span>di <span class=\"_ _e\"> </span>finanziamento <span class=\"_ _f\"> </span>sottoscritti <span class=\"_ _e\"> </span>tra <span class=\"_ _e\"> </span>la <span class=\"_ _35\"> </span>Capogru<span class=\"_ _8\"></span>pp<span class=\"_ _0\"></span>o <span class=\"_ _f\"> </span>e <span class=\"_ _35\"> </span>la <span class=\"_ _35\"> </span><span class=\"ff2\">European <span class=\"_ _f\"> </span>Investment <span class=\"_ _e\"> </span>Bank</span> <span class=\"_ _e\"> </span>(<span class=\"_ _0\"></span>BEI)<span class=\"_ _2b2\"> </span></span></span><span class=\"ffa\"><span class=\"ff3\"><span class=\"_ _8\"></span> </span></span></div><div class=\"t m0 x18 h4 y1397 ff3 fs1 fc0 sc0 ls0 ws0\">rispettivament<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>per <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>imp<span class=\"_ _1\"></span>orto <span class=\"_ _6\"></span>pari <span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>180 <span class=\"_ _6\"></span>milioni <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>euro <span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>2014 <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>70 <span class=\"_ _6\"></span>milioni<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>euro <span class=\"_ _6\"></span>nel <span class=\"_ _6\"></span>2016 <span class=\"_ _0\"></span>con <span class=\"_ _6\"></span>il<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x18 h4 y1398 ff3 fs1 fc0 sc0 ls0 ws0\">fine <span class=\"_ _13\"> </span>di <span class=\"_ _12\"> </span>finanziare <span class=\"_ _13\"> </span>i <span class=\"_ _12\"> </span>programmi <span class=\"_ _13\"> </span>di <span class=\"_ _12\"> </span>investimento <span class=\"_ _13\"> </span>conne<span class=\"_ _1\"></span>ssi <span class=\"_ _12\"> </span>al <span class=\"_ _13\"> </span>4<span class=\"_ _0\"></span>-flight <span class=\"_ _12\"> </span>e<span class=\"_ _0\"></span>d <span class=\"_ _12\"> </span>altri <span class=\"_ _13\"> </span>progetti, <span class=\"_ _12\"> </span>finanziamenti<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x18 h4 y1399 ff3 fs1 fc0 sc0 ls0 ws0\">integralmente utilizzati <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span><span class=\"ls40\">02</span>4, <span class=\"_ _0\"></span>prevedono <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>guente piano <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>rimborso: i)<span class=\"_ _0\"></span><span class=\"ff2\"> <span class=\"_ _0\"></span></span>per <span class=\"_ _6\"></span>la <span class=\"_ _0\"></span><span class=\"ff2\">tranche</span> <span class=\"_ _0\"></span>di<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x18 h4 y139a ff3 fs1 fc0 sc0 ls0 ws0\">100 <span class=\"_ _0\"></span>milioni <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>euro, <span class=\"_ _6\"></span>rate <span class=\"_ _0\"></span>semestrali <span class=\"_ _0\"></span>posticipate<span class=\"_ _8\"></span> <span class=\"_ _6\"></span>a <span class=\"_ _0\"></span>partire <span class=\"_ _6\"></span>da <span class=\"_ _0\"></span>dicembre 2018 <span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>scadenza <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>2029 <span class=\"_ _0\"></span>e<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x18 h4 y139b ff3 fs1 fc0 sc0 ls0 ws0\">con interessi<span class=\"_ _8\"></span> a tasso fisso p<span class=\"_ _8\"></span>ari a 1,515%; ii)<span class=\"_ _8\"></span> per la <span class=\"_ _0\"></span><span class=\"ff2\">tranche</span> <span class=\"_ _8\"></span>di 80 milioni di<span class=\"_ _1\"></span> euro, rat<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> semest<span class=\"_ _1\"></span>rali posticipat<span class=\"_ _8\"></span>e a<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x18 h4 y139c ff3 fs1 fc0 sc0 ls0 ws0\">partire <span class=\"_ _8\"></span>da <span class=\"_ _8\"></span>giugno <span class=\"_ _8\"></span>2018 <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>cadenza<span class=\"_ _8\"></span> a <span class=\"_ _8\"></span>dicembre <span class=\"_ _8\"></span>2032 <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>interessi <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>tasso <span class=\"_ _8\"></span>fisso <span class=\"_ _8\"></span>pari <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>1,01%; <span class=\"_ _8\"></span>iii) <span class=\"_ _8\"></span>per <span class=\"_ _1\"></span>la <span class=\"ff2\">tr<span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>nche<span class=\"_ _2b2\"> </span></span><span class=\"ff2\"><span class=\"ff3\"> </span></span></div><div class=\"t m0 x18 h4 yc3c ff3 fs1 fc0 sc0 ls0 ws0\">da 70 milioni di <span class=\"_ _8\"></span>euro, rate semest<span class=\"_ _1\"></span>rali postici<span class=\"_ _1\"></span>pate a parti<span class=\"_ _8\"></span>re<span class=\"_ _0\"></span> da agosto <span class=\"_ _8\"></span>2<span class=\"_ _0\"></span>022 e sca<span class=\"_ _1\"></span>denza ad agosto <span class=\"_ _8\"></span>2<span class=\"_ _0\"></span>036 e co<span class=\"_ _8\"></span>n<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x18 h4 yf37 ff3 fs1 fc0 sc0 ls0 ws0\">interessi <span class=\"_ _7\"> </span>a  ta<span class=\"_ _1\"></span>sso  fis<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>o  pari <span class=\"_ _7\"> </span>a  0,638%<span class=\"_ _1\"></span>.  Nel <span class=\"_ _7\"> </span>2023  \u00e8 <span class=\"_ _b\"> </span>stato  sottoscrit<span class=\"_ _1\"></span>to  tra <span class=\"_ _b\"> </span>la  Capogrup<span class=\"_ _8\"></span>po  e  la  <span class=\"ff2\">E<span class=\"_ _1\"></span>uropean<span class=\"_ _2b2\"> </span></span><span class=\"ff2\"> </span></div><div class=\"t m0 x18 h4 y139d ff2 fs1 fc0 sc0 ls0 ws0\">Investment B<span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>nk<span class=\"ff3\"> (BEI<span class=\"_ _1\"></span>) un n<span class=\"_ _8\"></span>uov<span class=\"_ _0\"></span>o contrat<span class=\"_ _1\"></span>to di <span class=\"_ _8\"></span>finanziamento <span class=\"_ _8\"></span>per un importo <span class=\"_ _1\"></span>pari a<span class=\"_ _1\"></span> 160 <span class=\"_ _8\"></span>milioni di eu<span class=\"_ _1\"></span>ro con <span class=\"_ _1\"></span>lo<span class=\"_ _2b2\"> </span></span><span class=\"ff3\"> </span></div><div class=\"t m0 x18 h4 yfce ff7 fs1 fc0 sc0 ls0 ws0\">scopo <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>finanziare <span class=\"_ _8\"></span>alcuni <span class=\"_ _8\"></span>progetti <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>investiment<span class=\"_ _1\"></span>o <span class=\"_ _8\"></span>che <span class=\"_ _1\"></span>attengon<span class=\"_ _1\"></span>o <span class=\"_ _8\"></span>all\u2019implementazio<span class=\"_ _8\"></span>ne<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>sistemi <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>controllo<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x18 h4 y139e ff7 fs1 fc0 sc0 ls0 ws0\">remoto <span class=\"_ _4\"> </span>delle  torri  per <span class=\"_ _4\"> </span>gli  aeroporti <span class=\"_ _4\"> </span>minori  e <span class=\"_ _4\"> </span>all\u2019ammo<span class=\"ff3\">dernamento  e <span class=\"_ _4\"> </span>digitali<span class=\"_ _1\"></span>zzazione  di <span class=\"_ _4\"> </span>una  s<span class=\"_ _0\"></span>erie  di<span class=\"_ _2b2\"> </span></span><span class=\"ff3\"> </span></div><div class=\"t m0 x18 h4 y139f ff3 fs1 fc0 sc0 ls0 ws0\">infrastrutture e sistemi da <span class=\"_ _0\"></span>realizzarsi nel <span class=\"_ _0\"></span>periodo 2023<span class=\"_ _0\"></span>-2028. Al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicembre 2024 <span class=\"_ _0\"></span>il finanziamento \u00e8 <span class=\"_ _0\"></span>stato<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x18 h4 yf77 ff3 fs1 fc0 sc0 ls0 ws0\">utilizzat<span class=\"_ _1\"></span>o <span class=\"_ _6\"></span>parzialmente <span class=\"_ _6\"></span>per <span class=\"_ _0\"></span>un <span class=\"_ _6\"></span>importo <span class=\"_ _0\"></span>pari <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>80 <span class=\"_ _6\"></span>milioni <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>euro. <span class=\"_ _6\"></span>La <span class=\"_ _6\"></span>tranche <span class=\"_ _6\"></span>utiliz<span class=\"_ _8\"></span>zata <span class=\"_ _6\"></span>prevede <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>piano <span class=\"_ _0\"></span>di<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x18 h4 y166e ff3 fs1 fc0 sc0 ls0 ws0\">rimborso con rate semestral<span class=\"_ _1\"></span>i posticipate a partire da agosto 2028 con scadenza aprile 2040 e con interessi<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x18 h4 y166f ff3 fs1 fc0 sc0 ls0 ws0\">a <span class=\"_ _6\"></span>tasso <span class=\"_ _0\"></span>fisso <span class=\"_ _6\"></span>pari <span class=\"_ _6\"></span>a <span class=\"_ _0\"></span>3,542%. <span class=\"_ _6\"></span>Per <span class=\"_ _0\"></span>la <span class=\"_ _6\"></span>tranche <span class=\"_ _0\"></span>non <span class=\"_ _6\"></span>ut<span class=\"_ _0\"></span>ilizzata <span class=\"_ _0\"></span>la <span class=\"_ _6\"></span>scadenza <span class=\"_ _0\"></span>del <span class=\"_ _6\"></span>periodo <span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>disponibilit\u00e0 <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _6\"></span>ottobre<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x18 h4 y1670 ff3 fs1 fc0 sc0 ls0 ws0\">2026.<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h4 y9ef ff3 fs1 fc0 sc0 ls0 ws0\">Tali contratti inolt<span class=\"_ _1\"></span>re prevedono:<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h12 y9f0 ff9 fs1 fc0 sc0 ls0 ws0\">\u2713<span class=\"ffa\"> <span class=\"_ _14\"> </span><span class=\"ff3\">una clau<span class=\"_ _8\"></span>sola di <span class=\"_ _8\"></span><span class=\"ff2\">negative <span class=\"_ _8\"></span>pledge<span class=\"ff3\">, <span class=\"_ _8\"></span>ossia u<span class=\"_ _1\"></span>n i<span class=\"_ _8\"></span>mpegno a<span class=\"_ _8\"></span> carico <span class=\"_ _8\"></span>della Ca<span class=\"_ _8\"></span>pogruppo a<span class=\"_ _8\"></span> non <span class=\"_ _8\"></span>costituire <span class=\"_ _8\"></span>n\u00e9 pe<span class=\"_ _8\"></span>rmettere<span class=\"_ _2b2\"> </span></span></span></span></span><span class=\"ffa\"><span class=\"ff3\"><span class=\"ff2\"><span class=\"ff3\"> </span></span></span></span></div><div class=\"t m0 x18 h4 y715 ff3 fs1 fc0 sc0 ls0 ws0\">che <span class=\"_ _8\"></span>sussistano <span class=\"_ _8\"></span>gravami <span class=\"_ _8\"></span>su <span class=\"_ _8\"></span>alcuno <span class=\"_ _1\"></span>dei <span class=\"_ _8\"></span>propri <span class=\"_ _8\"></span>beni, o<span class=\"_ _8\"></span>ve pe<span class=\"_ _8\"></span>r gravam<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>si i<span class=\"_ _8\"></span>ntende q<span class=\"_ _1\"></span>ualsiasi <span class=\"_ _8\"></span>accordo <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>operazione<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x18 h4 yc7 ff3 fs1 fc0 sc0 ls0 ws0\">relativa  a <span class=\"_ _4\"> </span>beni,  crediti  o <span class=\"_ _4\"> </span>denaro  realizzato/a  come <span class=\"_ _4\"> </span>strumento  per <span class=\"_ _4\"> </span>ott<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>re  credito <span class=\"_ _4\"> </span>o  per <span class=\"_ _4\"> </span>finanziare<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x18 h4 y9f1 ff7 fs1 fc0 sc0 ls0 ws0\">l\u2019acquisizione <span class=\"_ _1\"></span>di un bene;<span class=\"_ _2b2\"> </span><span class=\"ff3\"> </span></div><div class=\"t m0 x3 h12 y1671 ff9 fs1 fc0 sc0 ls0 ws0\">\u2713<span class=\"ffa\"> <span class=\"_ _14\"> </span><span class=\"ff3\">una <span class=\"_ _4\"> </span>clausola  di <span class=\"_ _4\"> </span><span class=\"ff2\">cross-default</span>  che <span class=\"_ _4\"> </span>prevede  la  f<span class=\"_ _0\"></span>acolt\u00e0<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>della  BEI <span class=\"_ _4\"> </span>di  chiedere <span class=\"_ _4\"> </span>il  rimborso <span class=\"_ _4\"> </span>antici<span class=\"_ _1\"></span>pato  del<span class=\"_ _2b2\"> </span></span></span><span class=\"ffa\"><span class=\"ff3\"> </span></span></div><div class=\"t m0 x18 h4 y1672 ff3 fs1 fc0 sc0 ls0 ws0\">finanziamento <span class=\"_ _4\"> </span>nel <span class=\"_ _4\"> </span>caso <span class=\"_ _4\"> </span>in <span class=\"_ _4\"> </span>cui <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>Capogruppo <span class=\"_ _40\"> </span>o <span class=\"_ _4\"> </span>qualsiasi <span class=\"_ _4\"> </span>altra <span class=\"_ _4\"> </span>societ\u00e0 <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>Gruppo <span class=\"_ _4\"> </span>non <span class=\"_ _4\"> </span>adempia <span class=\"_ _4\"> </span>ad<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x18 h4 y465 ff3 fs1 fc0 sc0 ls0 ws0\">obbligazioni <span class=\"_ _8\"></span>ai <span class=\"_ _8\"></span>sensi<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>qualsiasi <span class=\"_ _8\"></span>operazion<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>finanziamento <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>altra <span class=\"_ _8\"></span>operazion<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>finanziaria, <span class=\"_ _8\"></span>diversa <span class=\"_ _8\"></span>da <span class=\"_ _8\"></span>quella<span class=\"_ _2b2\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m0 x18 h4 y1673 ff3 fs1 fc0 sc0 ls0 ws0\">oggetto di tale co<span class=\"_ _1\"></span>ntratto di finanzia<span class=\"_ _1\"></span>mento;<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x3 h12 yc90 ff9 fs1 fc0 sc0 ls0 ws0\">\u2713<span class=\"ffa\"> <span class=\"_ _14\"> </span><span class=\"ff3\">una <span class=\"_ _c\"></span>clausola <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span><span class=\"ff2\">change <span class=\"_ _c\"></span>of <span class=\"_ _c\"></span>control</span>,<span class=\"ff2\"> <span class=\"_ _c\"></span></span>che <span class=\"_ _c\"></span>pre<span class=\"_ _8\"></span>vede <span class=\"_ _c\"></span>la <span class=\"_ _c\"></span>facolt\u00e0 <span class=\"_ _c\"></span>della <span class=\"_ _c\"></span>BEI <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>chieder<span class=\"_ _1\"></span>e <span class=\"_ _c\"></span>il <span class=\"_ _c\"></span>rimborso <span class=\"_ _c\"></span>anticipat<span class=\"_ _8\"></span>o <span class=\"_ _d\"></span>del<span class=\"_ _2b2\"> </span></span></span><span class=\"ffa\"><span class=\"ff3\"> </span></span></div><div class=\"t m0 x18 h4 y1674 ff3 fs1 fc0 sc0 ls0 ws0\">finanziamento <span class=\"_ _8\"></span>nel ca<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>o i<span class=\"_ _1\"></span>n <span class=\"_ _8\"></span>cui qualsia<span class=\"_ _1\"></span>si <span class=\"_ _8\"></span>soggetto o <span class=\"_ _8\"></span>gruppo <span class=\"_ _8\"></span>di soggetti<span class=\"_ _8\"></span> agendo <span class=\"_ _1\"></span>di c<span class=\"_ _8\"></span>oncerto otte<span class=\"_ _8\"></span>nga il <span class=\"_ _8\"></span>controllo<span class=\"_ _2b2\"> </span> </div><div class=\"t m0 x18 h4 y1675 ff7 fs1 fc0 sc0 ls0 ws0\">di ENAV o la Repub<span class=\"_ _8\"></span>blica Italiana cessi di det<span class=\"_ _1\"></span>enere il con<span class=\"_ _1\"></span>trollo dell\u2019Emitt<span class=\"ff3\">ente.</span><span class=\"ff3\"> </span></div></div><div class=\"gs39\"><table class=\"s w927 h545\" id=\"_dd729998-467e-41fc-9feb-590b26b3c8d8\"><tr><td class=\"c x1af y20f2 w928 h546\"><div class=\"t m63 x1ae h366 y1ea0 ff6 fscf fc0 sc0 ls0 ws0\">Fi<span class=\"_ _8\"></span>n<span class=\"_ _0\"></span>anziatore<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9a5 y20f2 w929 h546\"><div class=\"t m63 x1ae h366 y1ea0 ff6 fscf fc0 sc0 ls0 ws0\">Ti<span class=\"_ _8\"></span>p<span class=\"_ _0\"></span>olog<span class=\"_ _0\"></span>ia<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9a6 y20f3 w21b h365\"><div class=\"t m63 x65 h366 y1678 ff6 fscf fc0 sc0 ls0 ws0\">Debi<span class=\"_ _1\"></span>to res<span class=\"_ _8\"></span>idu<span class=\"_ _0\"></span>o </div><div class=\"t m63 x2e h366 y1677 ff6 fscf fc0 sc0 ls0 ws0\">al 3<span class=\"_ _1\"></span>1.12.2024<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9a7 y20f2 w92a h546\"><div class=\"t m63 x1ae h366 y1ea0 ff6 fscf fc0 sc0 ls0 ws0\">&lt;1 anno<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9a8 y20f2 w92b h546\"><div class=\"t m63 x1ae h366 y1ea0 ff6 fscf fc0 sc0 ls0 ws0\">da 1 a 2 anni<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9a9 y20f2 w92c h546\"><div class=\"t m63 x1ae h366 y1ea0 ff6 fscf fc0 sc0 ls0 ws0\">d<span class=\"_ _0\"></span>a 3 a 5 anni<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9aa y20f2 w92d h546\"><div class=\"t m63 x1ae h366 y1ea0 ff6 fscf fc0 sc0 ls0 ws0\">&gt; 5 ann<span class=\"_ _0\"></span>i<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y20f4 w92e h4da\"><div class=\"t m63 x1ae h368 y1fb9 ff4 fscf fc0 sc0 ls0 ws0\">BEI<span class=\"_ _0\"></span> -<span class=\"_ _0\"></span> Banca<span class=\"_ _0\"></span> Eur<span class=\"_ _8\"></span>o<span class=\"_ _0\"></span>pea per<span class=\"_ _1\"></span> gl<span class=\"_ _8\"></span>i I<span class=\"_ _0\"></span>nv.ti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9ab y20f4 w92f h4da\"><div class=\"t m63 x1ae h368 y1fb9 ff4 fscf fc0 sc0 ls0 ws0\">M/L term<span class=\"_ _8\"></span>ine a 15 an<span class=\"_ _1\"></span>ni<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9ac y20f4 w930 h4da\"><div class=\"t m63 x1ae h368 y1fb9 ff4 fscf fc0 sc0 ls112 ws0\">45.618<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9ad y20f4 w931 h4da\"><div class=\"t m63 x1ae h368 y1fb9 ff4 fscf fc0 sc0 ls112 ws0\">8.<span class=\"_ _0\"></span>850<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9ae y20f4 w932 h4da\"><div class=\"t m63 x1ae h368 y1fb9 ff4 fscf fc0 sc0 ls112 ws0\">8.<span class=\"_ _0\"></span>985<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9af y20f4 w933 h4da\"><div class=\"t m63 x1ae h368 y1fb9 ff4 fscf fc0 sc0 ls112 ws0\">27.<span class=\"_ _0\"></span>783<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9b0 y20f4 w934 h4da\"><div class=\"t m63 x1ae h368 y1fb9 ff4 fscf fc0 sc0 ls113 ws0\">0<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y20f5 w92e h4da\"><div class=\"t m63 x1ae h368 y1fb9 ff4 fscf fc0 sc0 ls0 ws0\">BEI<span class=\"_ _0\"></span> -<span class=\"_ _0\"></span> Banca<span class=\"_ _0\"></span> Eur<span class=\"_ _8\"></span>o<span class=\"_ _0\"></span>pea per<span class=\"_ _1\"></span> gl<span class=\"_ _8\"></span>i I<span class=\"_ _0\"></span>nv.ti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9ab y20f5 w92f h4da\"><div class=\"t m63 x1ae h368 y1fb9 ff4 fscf fc0 sc0 ls0 ws0\">M/L term<span class=\"_ _8\"></span>ine a 15 an<span class=\"_ _1\"></span>ni<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9ac y20f6 w930 h4da\"><div class=\"t m63 x1ae h368 y1fb9 ff4 fscf fc0 sc0 ls112 ws0\">42.667<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9ad y20f6 w931 h4da\"><div class=\"t m63 x1ae h368 y1fb9 ff4 fscf fc0 sc0 ls112 ws0\">5.<span class=\"_ _0\"></span>333<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9ae y20f6 w932 h4da\"><div class=\"t m63 x1ae h368 y1fb9 ff4 fscf fc0 sc0 ls112 ws0\">5.<span class=\"_ _0\"></span>334<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9af y20f6 w933 h4da\"><div class=\"t m63 x1ae h368 y1fb9 ff4 fscf fc0 sc0 ls112 ws0\">16.<span class=\"_ _0\"></span>000<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9b1 y20f6 w930 h4da\"><div class=\"t m63 x1ae h368 y1fb9 ff4 fscf fc0 sc0 ls112 ws0\">16.000<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y20f7 w92e h4da\"><div class=\"t m63 x1ae h368 y1fb9 ff4 fscf fc0 sc0 ls0 ws0\">BEI<span class=\"_ _0\"></span> -<span class=\"_ _0\"></span> Banca<span class=\"_ _0\"></span> Eur<span class=\"_ _8\"></span>o<span class=\"_ _0\"></span>pea per<span class=\"_ _1\"></span> gl<span class=\"_ _8\"></span>i I<span class=\"_ _0\"></span>nv.ti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9ab y20f7 w92f h4da\"><div class=\"t m63 x1ae h368 y1fb9 ff4 fscf fc0 sc0 ls0 ws0\">M/L term<span class=\"_ _8\"></span>ine a 16 an<span class=\"_ _1\"></span>ni<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9ac y20f8 w930 h4da\"><div class=\"t m63 x1ae h368 y1fb9 ff4 fscf fc0 sc0 ls112 ws0\">57.931<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9ad y20f8 w931 h4da\"><div class=\"t m63 x1ae h368 y1fb9 ff4 fscf fc0 sc0 ls112 ws0\">4.<span class=\"_ _0\"></span>828<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9ae y20f8 w932 h4da\"><div class=\"t m63 x1ae h368 y1fb9 ff4 fscf fc0 sc0 ls112 ws0\">4.<span class=\"_ _0\"></span>828<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9af y20f8 w933 h4da\"><div class=\"t m63 x1ae h368 y1fb9 ff4 fscf fc0 sc0 ls112 ws0\">14.<span class=\"_ _0\"></span>483<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9b1 y20f8 w930 h4da\"><div class=\"t m63 x1ae h368 y1fb9 ff4 fscf fc0 sc0 ls112 ws0\">33.792<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y20f9 w92e h4da\"><div class=\"t m63 x1ae h368 y1fb9 ff4 fscf fc0 sc0 ls0 ws0\">BEI<span class=\"_ _0\"></span> -<span class=\"_ _0\"></span> Banca<span class=\"_ _0\"></span> Eur<span class=\"_ _8\"></span>o<span class=\"_ _0\"></span>pea per<span class=\"_ _1\"></span> gl<span class=\"_ _8\"></span>i I<span class=\"_ _0\"></span>nv.ti<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9ab y20f9 w92f h4da\"><div class=\"t m63 x1ae h368 y1fb9 ff4 fscf fc0 sc0 ls0 ws0\">M/L term<span class=\"_ _8\"></span>ine a 16 an<span class=\"_ _1\"></span>ni<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9ac y20f9 w930 h4da\"><div class=\"t m63 x1ae h368 y1fb9 ff4 fscf fc0 sc0 ls112 ws0\">80.000<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9b2 y20f9 w934 h4da\"><div class=\"t m63 x1ae h368 y1fb9 ff4 fscf fc0 sc0 ls113 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9b3 y20f9 w934 h4da\"><div class=\"t m63 x1ae h368 y1fb9 ff4 fscf fc0 sc0 ls113 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9b4 y20f9 w933 h4da\"><div class=\"t m63 x1ae h368 y1fb9 ff4 fscf fc0 sc0 ls112 ws0\">12.<span class=\"_ _0\"></span>800<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9b5 y20f9 w930 h4da\"><div class=\"t m63 x1ae h368 y1fb9 ff4 fscf fc0 sc0 ls112 ws0\">67.200<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y20fa w935 h4da\"><div class=\"t m63 x1ae h368 y1fb9 ff4 fscf fc0 sc0 ls0 ws0\">Term <span class=\"_ _1\"></span>loa<span class=\"_ _0\"></span>n p<span class=\"_ _8\"></span>o<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>l d<span class=\"_ _8\"></span>i banche<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9b6 y20fa w936 h4da\"><div class=\"t m63 x1ae h368 y1fb9 ff4 fscf fc0 sc0 ls0 ws0\">M ter<span class=\"_ _8\"></span>mine <span class=\"_ _1\"></span>3 ann<span class=\"_ _8\"></span>i<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9b7 y20fb w937 h4da\"><div class=\"t m63 x1ae h368 y1fb9 ff4 fscf fc0 sc0 ls112 ws0\">360.000<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9b8 y20fb w938 h4da\"><div class=\"t m63 x1ae h368 y1fb9 ff4 fscf fc0 sc0 ls113 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9b9 y20fb w939 h4da\"><div class=\"t m63 x1ae h368 y1fb9 ff4 fscf fc0 sc0 ls0 ws0\">360.000<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9ba y20fb w938 h4da\"><div class=\"t m63 x1ae h368 y1fb9 ff4 fscf fc0 sc0 ls113 ws0\">0<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9bb y20fb w934 h4da\"><div class=\"t m63 x1ae h368 y1fb9 ff4 fscf fc0 sc0 ls113 ws0\">0<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x423 y1f81 w21a h367\"><div class=\"t m63 xe7 h366 y1686 ff6 fscf fc0 sc0 ls0 ws0\">Totale<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x9bc y20fc w93a h4d5\"><div class=\"t m63 x1ae h366 y1ea0 ff6 fscf fc0 sc0 ls112 ws0\">586.216<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9bd y20fc w93b h4d5\"><div class=\"t m63 x1ae h366 y1ea0 ff6 fscf fc0 sc0 ls112 ws0\">19.011<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9be y20fc w93c h4d5\"><div class=\"t m63 x1ae h366 y1ea0 ff6 fscf fc0 sc0 ls112 ws0\">379.147<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9bf y20fc w93b h4d5\"><div class=\"t m63 x1ae h366 y1ea0 ff6 fscf fc0 sc0 ls112 ws0\">71.066<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9c0 y20fc w93d h4d5\"><div class=\"t m63 x1ae h366 y1ea0 ff6 fscf fc0 sc0 ls112 ws0\">116.992<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x423 y1f81 w21a h367\"><div class=\"t m63 xa2 h36a y1688 ff12 fsd0 fc0 sc0 ls0 ws0\">(mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _0\"></span>di e<span class=\"_ _0\"></span>ur<span class=\"_ _8\"></span>o)<span class=\"_ _2b2\"> </span></div></td></tr></table></div>I <span class=\"_ _8\"></span>finanziamenti <span class=\"_ _8\"></span>prevedono, <span class=\"_ _8\"></span>al<span class=\"_ _1\"></span>tres\u00ec, <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>rispetto <span class=\"_ _8\"></span>di tal<span class=\"_ _1\"></span>uni <span class=\"_ _8\"></span><span class=\"ff2\">covenant <span class=\"_ _8\"></span><span class=\"ff3\">finanziari, <span class=\"_ _8\"></span>verificati <span class=\"_ _8\"></span>su <span class=\"_ _8\"></span>base <span class=\"_ _8\"></span>annuale <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>semestrale<span class=\"_ _2b2\"> </span></span></span>e calcolati sui dati consolidati<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>del Gruppo: i) il rapporto tra indebitam<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>nto finanzia<span class=\"_ _8\"></span>rio <span class=\"_ _6\"></span>netto <span class=\"ff7\">e l\u2019EBITDA inferi<span class=\"_ _1\"></span>ore<span class=\"_ _2b2\"> </span></span>a <span class=\"ls0\">4 volte; ii) il rapporto t<span class=\"_ _8\"></span>ra EBITDA e gli oneri <span class=\"_ _1\"></span>finanziari non i<span class=\"_ _8\"></span>nferiore a 6 volte. </span>\u2713<span class=\"ffa\"> <span class=\"_ _14\"> </span><span class=\"ff3 ls5\">il</span><span class=\"ff2\"> <span class=\"_ _c\"></span><span class=\"ff3\">contrat<span class=\"_ _8\"></span>to <span class=\"_ _c\"></span>di <span class=\"_ _6\"></span>finanziament<span class=\"_ _1\"></span>o <span class=\"_ _6\"></span>in <span class=\"_ _c\"></span>pool <span class=\"_ _0\"></span>tra <span class=\"_ _c\"></span>la <span class=\"_ _0\"></span>Capogruppo <span class=\"_ _6\"></span>e <span class=\"_ _c\"></span>le <span class=\"_ _6\"></span>banche <span class=\"_ _6\"></span>BNL <span class=\"_ _6\"></span>BNP <span class=\"_ _6\"></span>Paribas, <span class=\"_ _6\"></span>Intesa <span class=\"_ _c\"></span>Sa<span class=\"_ _8\"></span>npaolo <span class=\"_ _6\"></span>ed<span class=\"_ _2b2\"> </span></span></span></span>UniCredit, <span class=\"_ _8\"></span>sottoscritto <span class=\"_ _8\"></span>a <span class=\"_ _16\"></span>marzo 2<span class=\"_ _8\"></span>023 <span class=\"_ _8\"></span>ed <span class=\"_ _8\"></span>emendato <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>data <span class=\"_ _8\"></span>20 <span class=\"_ _8\"></span>settembre <span class=\"_ _8\"></span>2023 <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>modific<span class=\"_ _1\"></span>he <span class=\"_ _8\"></span>non <span class=\"_ _8\"></span>sostanziali<span class=\"_ _8\"></span>,<span class=\"_ _2b2\"> </span>per un importo compl<span class=\"_ _8\"></span>essivo di 360 milioni di eu<span class=\"_ _1\"></span>ro, della durata di tr<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> anni e rim<span class=\"_ _1\"></span>borso integ<span class=\"_ _1\"></span>rale a scadenza,<span class=\"_ _2b2\"> </span>prevede <span class=\"_ _6\"></span>un <span class=\"_ _c\"></span>tasso <span class=\"_ _6\"></span>variabile <span class=\"_ _6\"></span>indicizzato <span class=\"_ _6\"></span>al <span class=\"_ _c\"></span>ta<span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>so <span class=\"_ _c\"></span>Eu<span class=\"_ _1\"></span>ribor <span class=\"_ _6\"></span>3 <span class=\"_ _c\"></span>mesi <span class=\"_ _6\"></span>e <span class=\"_ _c\"></span>co<span class=\"_ _1\"></span>n <span class=\"_ _c\"></span>l\u2019int<span class=\"_ _8\"></span>roduzione <span class=\"_ _c\"></span>di <span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>ccanismi <span class=\"_ _6\"></span>di <span class=\"_ _d\"></span><span class=\"ff2\">price<span class=\"_ _2b2\"> </span></span>adjustment<span class=\"ff3\"> legati a<span class=\"_ _8\"></span> parametri in <span class=\"_ _1\"></span>materia di so<span class=\"_ _8\"></span>stenibilit\u00e0. Tale contratt<span class=\"_ _1\"></span>o di finanzi<span class=\"_ _8\"></span>am<span class=\"_ _0\"></span>ento richiede il<span class=\"_ _1\"></span> rispetto<span class=\"_ _2b2\"> </span></span>del <span class=\"_ _8\"></span><span class=\"ff2\">covenant <span class=\"ff7\">finanzi<span class=\"_ _8\"></span>ario dato <span class=\"_ _8\"></span>dal <span class=\"_ _1\"></span>rapporto <span class=\"_ _8\"></span>tra ind<span class=\"_ _1\"></span>ebitamento <span class=\"_ _8\"></span>finanziario <span class=\"_ _8\"></span>netto <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span> l<span class=\"_ _8\"></span>\u2019EBITDA i<span class=\"_ _1\"></span>nferiore <span class=\"_ _8\"></span>a 4 <span class=\"_ _8\"></span>volte,<span class=\"_ _2b2\"> </span></span></span>verificato <span class=\"_ _7\"> </span>su  base <span class=\"_ _7\"> </span>annuale  e<span class=\"_ _8\"></span>  semestrale <span class=\"_ _7\"> </span>e  calcolato <span class=\"_ _7\"> </span>sui  dati <span class=\"_ _7\"> </span>consolidati<span class=\"_ _1\"></span>  del  G<span class=\"_ _8\"></span>ru<span class=\"_ _0\"></span>ppo.  N<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>l  contrat<span class=\"_ _1\"></span>to  di<span class=\"_ _2b2\"> </span>finanziamento <span class=\"_ _0\"></span>sono <span class=\"_ _c\"></span>inolt<span class=\"_ _8\"></span>re <span class=\"_ _c\"></span>incluse, <span class=\"_ _6\"></span>secondo <span class=\"_ _6\"></span>le <span class=\"_ _6\"></span>prassi <span class=\"_ _6\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>mercato, <span class=\"_ _c\"></span>cla<span class=\"_ _1\"></span>usole <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span><span class=\"ff2\">negative <span class=\"_ _6\"></span>p<span class=\"_ _0\"></span>ledge</span><span class=\"ls3\">, <span class=\"_ _0\"></span></span><span class=\"ff2\">p<span class=\"_ _0\"></span>ari <span class=\"_ _6\"></span>passu</span><span class=\"ls3a\">,<span class=\"_ _2b2\"> </span></span>cross-default<span class=\"ff3\"> <span class=\"ls3c\">e <span class=\"_ _8\"></span><span class=\"ff2 ls0\">change of control<span class=\"ff3 ls3\">. </span></span></span></span>Con riferim<span class=\"_ _8\"></span>ento anche agl<span class=\"_ _1\"></span>i es<span class=\"_ _1\"></span>ercizi pr<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>gressi, <span class=\"_ _8\"></span>la Capogruppo<span class=\"_ _8\"></span> ha sempr<span class=\"_ _1\"></span>e rispetta<span class=\"_ _1\"></span>to i<span class=\"_ _1\"></span> <span class=\"ff2\">covenant</span> previsti<span class=\"_ _8\"></span> da ciascu<span class=\"_ _8\"></span>n<span class=\"_ _2b2\"> </span>finanziamento<span class=\"_ _1\"></span>. Alla data del 31<span class=\"_ _0\"></span> dicembre 2024 sulla base delle grandezze economico patrimonial<span class=\"_ _1\"></span>i espresse nel<span class=\"_ _2b2\"> </span>bilancio consolidat<span class=\"_ _8\"></span>o,<span class=\"_ _0\"></span> si rite<span class=\"_ _8\"></span>ngono<span class=\"_ _0\"></span> rispettati<span class=\"_ _8\"></span> i <span class=\"_ _0\"></span><span class=\"ff2\">covenant </span>previsti <span class=\"_ _8\"></span>dai contratti di finanzia<span class=\"_ _8\"></span>me<span class=\"_ _0\"></span>nto esistenti<span class=\"_ _8\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-611": {
   "value": "40<span class=\"ls3\">. <span class=\"_ _7\"> </span></span><span class=\"ff7 fs0\">Compensi <span class=\"_ _7\"> </span>alla <span class=\"_ _41\"> </span>Societ\u00e0 <span class=\"_ _7\"> </span>di <span class=\"_ _41\"> </span>revisione <span class=\"_ _7\"> </span>ai  sensi <span class=\"_ _b\"> </span>dell\u2019art. <span class=\"_ _7\"> </span>149  duode<span class=\"_ _8\"></span>c<span class=\"_ _0\"></span>ies <span class=\"_ _7\"> </span>del <span class=\"_ _7\"> </span>r<span class=\"_ _0\"></span>egolamento <span class=\"_ _7\"> </span>Emittenti<span class=\"_ _2b2\"> </span></span>CONSOB<span class=\"fs6 fc0\"> </span>I <span class=\"_ _1\"></span>corrispettivi <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>l\u2019esercizio <span class=\"_ _8\"></span>202<span class=\"ff3\">4, ricon<span class=\"_ _1\"></span>osciuti <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>societ\u00e0 <span class=\"_ _8\"></span>di revisione <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>Capogruppo <span class=\"_ _8\"></span>EY <span class=\"_ _8\"></span>S.p.A. <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>delle <span class=\"_ _8\"></span>societ\u00e0<span class=\"_ _2b2\"> </span></span>controllate  sono <span class=\"_ _4\"> </span>riepilogati, <span class=\"_ _4\"> </span>seco<span class=\"_ _1\"></span>ndo <span class=\"_ _4\"> </span>quanto  indicato <span class=\"_ _4\"> </span>dall\u2019art<span class=\"_ _8\"></span>. <span class=\"_ _4\"> </span>149 <span class=\"_ _4\"> </span>duodecies  del <span class=\"_ _4\"> </span>Regolamento  Emittenti<span class=\"_ _2b2\"> </span>CONSOB nella tab<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>lla che segu<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>: I <span class=\"_ _1\"></span>servizi <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>attestazione <span class=\"_ _1\"></span>resi <span class=\"_ _8\"></span>da <span class=\"_ _8\"></span>EY S.p.A. <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>f<span class=\"_ _0\"></span>avore <span class=\"_ _8\"></span>della <span class=\"_ _8\"></span>Capogruppo <span class=\"_ _8\"></span>hanno <span class=\"_ _1\"></span>riguarda<span class=\"_ _1\"></span>to <span class=\"_ _8\"></span>la certifica<span class=\"_ _8\"></span>zione di <span class=\"_ _8\"></span>progetti<span class=\"_ _2b2\"> </span>co<span class=\"ls0\">-finanziati. </span><table class=\"s w93e h547\" id=\"_7e71332f-d545-4500-b888-bf8d2c747ca2\"><tr><td></td><td class=\"c x9c1 y20fe w93f h548\"><div class=\"t m64 x1ae h36c y20fd ff6 fsd1 fc0 sc0 ls0 ws0\">Sogg<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>tto <span class=\"_ _8\"></span>che ha<span class=\"_ _8\"></span> erog<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>to <span class=\"_ _8\"></span>il<span class=\"_ _2b2\"> </span></div></td><td></td></tr><tr><td class=\"c x970 y20ff w21c h36b\"><div class=\"t m64 x5c h36c y169f ff6 fsd1 fc0 sc0 ls0 ws0\">T<span class=\"_ _8\"></span>i<span class=\"_ _0\"></span>pologi<span class=\"_ _0\"></span>a<span class=\"_ _8\"></span> di Serv<span class=\"_ _1\"></span>izi<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9c1 y2100 w940 h50a\"><div class=\"t m64 x1ae h36c y20fd ff6 fsd1 fc0 sc0 ls0 ws0\">se<span class=\"_ _0\"></span>rv<span class=\"_ _8\"></span>i<span class=\"_ _0\"></span>zi<span class=\"_ _0\"></span>o<span class=\"_ _2b2\"> </span></div></td><td class=\"c x970 y20ff w21c h36b\"><div class=\"t m64 x41 h36c y169f ff6 fsd1 fc0 sc0 ls114 ws0\">2024<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x970 y2101 w21c h36d\"><div class=\"t m64 x5c h36c y16a2 ff6 fsd1 fc0 sc0 ls0 ws0\">ENA<span class=\"_ _1\"></span>V<span class=\"_ _2b2\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x1af y2103 w941 h524\"><div class=\"t m64 x1ae h36f y2102 ff4 fsd1 fc0 sc0 ls0 ws0\">Se<span class=\"_ _0\"></span>rvi<span class=\"_ _0\"></span>zi<span class=\"_ _0\"></span> di<span class=\"_ _0\"></span> r<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>si<span class=\"_ _6\"></span>one<span class=\"_ _0\"></span> c<span class=\"_ _8\"></span>on<span class=\"_ _0\"></span>tabi<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>e<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9c2 y2103 w942 h524\"><div class=\"t m64 x1ae h36f y2102 ff4 fsd1 fc0 sc0 ls0 ws0\">EY<span class=\"_ _8\"></span> S.p.A<span class=\"_ _0\"></span>.<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9c3 y2103 w943 h524\"><div class=\"t m64 x1ae h36f y2102 ff4 fsd1 fc0 sc0 ls115 ws0\">48<span class=\"_ _8\"></span>3<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y2104 w944 h524\"><div class=\"t m64 x1ae h36f y2102 ff4 fsd1 fc0 sc0 ls0 ws0\">Se<span class=\"_ _0\"></span>rvi<span class=\"_ _0\"></span>zi<span class=\"_ _0\"></span> di<span class=\"_ _0\"></span> a<span class=\"_ _8\"></span>tte<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tazio<span class=\"_ _0\"></span>ne<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9c4 y2104 w945 h524\"><div class=\"t m64 x1ae h36f y2102 ff4 fsd1 fc0 sc0 ls0 ws0\">E<span class=\"_ _8\"></span>Y <span class=\"_ _8\"></span>S.<span class=\"_ _0\"></span>p.<span class=\"_ _0\"></span>A.<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9c5 y2104 w946 h524\"><div class=\"t m64 x1ae h36f y2102 ff4 fsd1 fc0 sc0 ls115 ws0\">16<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y2105 w947 h524\"><div class=\"t m64 x1ae h36f y2102 ff4 fsd1 fc0 sc0 ls0 ws0\">Al<span class=\"_ _6\"></span>tri servi<span class=\"_ _6\"></span>zi<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9c6 y2105 w948 h524\"><div class=\"t m64 x1ae h36f y2102 ff4 fsd1 fc0 sc0 ls0 ws0\">EY<span class=\"_ _8\"></span> S.p.<span class=\"_ _0\"></span>A.<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9c7 y2105 w949 h524\"><div class=\"t m64 x1ae h36f y2102 ff4 fsd1 fc0 sc0 ls114 ws0\">50<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x970 y2106 w21c h36e\"><div class=\"t m64 x5c h36c y16a9 ff6 fsd1 fc0 sc0 ls0 ws0\">SOCIE<span class=\"_ _8\"></span>TA' CO<span class=\"_ _1\"></span>NTR<span class=\"_ _8\"></span>OL<span class=\"_ _8\"></span>LAT<span class=\"_ _8\"></span>E </div></td><td></td><td></td></tr><tr><td class=\"c x9c8 y2107 w21e h372\"><div class=\"t m64 x65 h36f y16b2 ff4 fsd1 fc0 sc0 ls0 ws0\">Se<span class=\"_ _0\"></span>rvi<span class=\"_ _0\"></span>zi<span class=\"_ _0\"></span> di<span class=\"_ _0\"></span> r<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>si<span class=\"_ _6\"></span>one<span class=\"_ _0\"></span> c<span class=\"_ _8\"></span>on<span class=\"_ _0\"></span>tabi<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>e<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9c9 y2108 w948 h524\"><div class=\"t m64 x1ae h36f y2102 ff4 fsd1 fc0 sc0 ls0 ws0\">EY<span class=\"_ _8\"></span> S.p.A<span class=\"_ _0\"></span>.<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9ca y2108 w94a h524\"><div class=\"t m64 x1ae h36f y2102 ff4 fsd1 fc0 sc0 ls115 ws0\">224<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td class=\"c x9c9 y2109 w94b h524\"><div class=\"t m64 x1ae h36f y2102 ff4 fsd1 fc0 sc0 ls0 ws0\">Rete<span class=\"_ _0\"></span> E<span class=\"_ _1\"></span>Y <span class=\"_ _8\"></span>S.p<span class=\"_ _0\"></span>.A<span class=\"_ _0\"></span>.<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9cb y2109 w94c h524\"><div class=\"t m64 x1ae h36f y2102 ff4 fsd1 fc0 sc0 ls115 ws0\">12<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y210a w944 h524\"><div class=\"t m64 x1ae h36f y2102 ff4 fsd1 fc0 sc0 ls0 ws0\">Se<span class=\"_ _0\"></span>rvi<span class=\"_ _0\"></span>zi<span class=\"_ _0\"></span> di<span class=\"_ _0\"></span> a<span class=\"_ _8\"></span>tte<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tazio<span class=\"_ _0\"></span>ne<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9c4 y210a w945 h524\"><div class=\"t m64 x1ae h36f y2102 ff4 fsd1 fc0 sc0 ls0 ws0\">E<span class=\"_ _8\"></span>Y <span class=\"_ _8\"></span>S.<span class=\"_ _0\"></span>p.<span class=\"_ _0\"></span>A.<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9cc y210a w94d h524\"><div class=\"t m64 x1ae h36f y2102 ff4 fsd1 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y210b w947 h524\"><div class=\"t m64 x1ae h36f y2102 ff4 fsd1 fc0 sc0 ls0 ws0\">Al<span class=\"_ _6\"></span>tri servi<span class=\"_ _6\"></span>zi<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9c6 y210b w948 h524\"><div class=\"t m64 x1ae h36f y2102 ff4 fsd1 fc0 sc0 ls0 ws0\">EY<span class=\"_ _8\"></span> S.p.<span class=\"_ _0\"></span>A.<span class=\"_ _2b2\"> </span></div></td><td class=\"c x9cd y210b w94e h524\"><div class=\"t m64 x1ae h36f y2102 ff4 fsd1 fc0 sc0 ls0 ws0\">0<span class=\"_ _2b2\"> </span></div></td></tr><tr><td class=\"c x1af y210c w94f h50a\"><div class=\"t m64 x1ae h36c y20fd ff6 fsd1 fc0 sc0 ls0 ws0\">T<span class=\"_ _8\"></span>ota<span class=\"_ _1\"></span>le<span class=\"_ _2b2\"> </span></div></td><td></td><td class=\"c x9ce y210c w943 h50a\"><div class=\"t m64 x1ae h36c y20fd ff6 fsd1 fc0 sc0 ls115 ws0\">78<span class=\"_ _8\"></span>5<span class=\"_ _2b2\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x970 y210d w21c h370\"><div class=\"t m64 x186 h371 y16b1 ff12 fsd2 fc0 sc0 ls0 ws0\">(migliaia<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>i euro)</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-612": {
   "value": "41<span class=\"ls3\">. </span><span class=\"fs0\">Fatti intervenuti dopo<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>la data di riferimento del Bilancio<span class=\"fs1\"> </span></span>Non sono inter<span class=\"_ _1\"></span>venuti fatti<span class=\"_ _1\"></span> di rilievo rilevanti succ<span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ssivamente al <span class=\"_ _8\"></span>31 dicembre 2024.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "it",
    "entity": "scheme:81560048ECF8D2059980",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  }
 }
}